{ "ffm-010": [{"ID": "FFM.010.010","Activity": "Budget Set-Up and Maintenance","Description": "Establish budgetary resource reporting attributes; Record appropriated fund subdivisions before any of the appropriated funds are expended; Includes recording appropriation warrants, apportionments, allotments, allowances, allocations, reapportionments, transfer allocations, continuing resolutions, rescissions, and reprogramming actions; Includes setting up direct and reimbursable funding."},{"ID": "FFM.010.020","Activity": "Fund Allocation and Control","Description": "Implement controls designed to detect or prevent overspending for defined accounting segments; Execute statutory limitation control of funds restricting obligations and expenditures to amounts authorized by law; Execute administrative control of funds restricting obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure; Update funds control rules"},{"ID": "FFM.010.030","Activity": "Budgetary Reporting","Description": "Perform budgetary resource and budget execution analysis; Provide budgetary resource and budget execution information and reports; Verify required budget reports can be traced to general ledger account balances; Includes generating SF-132 and SF-133 and providing information needed for Budget Formulation."}], "ffm-020": [{ "Identifier": "FFM.020.010", "Activity": "Financial Asset Information Processing - Property, Plant, and Equipment", "Description": "Record financial asset type, category, value, and value adjustments (e.g., depreciation, impairment); Includes financial asset information processing for purchase and lease transactions, inventory, and software" }, { "Identifier": "FFM.020.020", "Activity": "Financial Asset Information Processing - Loans", "Description": "Record financial asset type, category, value, and value adjustments (e.g., allowance for uncollectible amounts, subsidy allowance)" }, { "Identifier": "FFM.020.030", "Activity": "Financial Asset Information Processing - Heritage Assets and Stewardship Land", "Description": "Record financial asset type, category, value, and value adjustments (e.g., depreciation, impairment)" }, { "Identifier": "FFM.020.040", "Activity": "Financial Asset Information Processing - Federal Oil and Gas Resources", "Description": "Record financial asset type, category, value, and value adjustments" }, { "Identifier": "FFM.020.050", "Activity": "Financial Asset Information Processing - Other Federal Assets", "Description": "Record financial asset type, category, value, and value adjustments; Includes financial asset information processing for seized and forfeited assets and investments in Treasury securities" }, { "Identifier": "FFM.020.060", "Activity": "Financial Asset Information Reporting", "Description": "Provide financial asset information for balance sheet and financial statement reporting" }], "ffm-030": [ { "Identifier": "FFM.030.010", "Activity": "Payee Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payee information" }, { "Identifier": "FFM.030.020", "Activity": "Obligation Management", "Description": "Record commitments (if applicable); Record obligations; Record receiving report accruals (if applicable); Includes de-commitments/modifications, liquidating commitments, de-obligations/modifications, and liquidating obligations" }, { "Identifier": "FFM.030.030", "Activity": "Payment Processing - Intragovernmental Payments", "Description": "Record intragovernmental invoices; Route invoices for approval by appropriate party; Provide payment information to execute intragovernmental funds transfers; Confirm payments were settled properly; Record payment adjustments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.040", "Activity": "Payment Processing - Payroll Payments", "Description": "Record payroll payments generated by payroll service; Reconcile payroll service information with financial management information; Record payment adjustments" }, { "Identifier": "FFM.030.050", "Activity": "Payment Processing - Travel Temporary Duty (TDY) and Local Payments", "Description": "Record approved vouchers for reimbursement of temporary duty (TDY) and local travel expenditures; Match travel vouchers to authorizing obligation documents; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for E2s and SF-1164s, incurred expenses, and payments in advance" }, { "Identifier": "FFM.030.060", "Activity": "Payment Processing - Travel PCS Payments", "Description": "Record approved vouchers for travel expenditures related to temporary and permanent change of station (TCS/PCS); Match travel vouchers to authorizing obligation documents; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.070", "Activity": "Payment Processing - Commercial Payments", "Description": "Record receiving reports; Record invoices; Match invoice, order, and receiving report (as appropriate); Route invoices for approval by appropriate party; Generate payment transactions; Resolve invoice and payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses, payments in advance, and non-travel temporary and permanent change of station (TCS/PCS) costs (e.g., relocation services vendor, household goods shipment)" }, { "Identifier": "FFM.030.080", "Activity": "Payment Processing - Grant Payments", "Description": "Record requests for grant payment; Match grant payment requests to obligating documents; Route grant payment requests for approval by appropriate party (as appropriate); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.090", "Activity": "Payment Processing - Loan Payments", "Description": "Record requests for loan payment; Match loan payment requests to obligating documents; Route loan payment requests for approval by appropriate party (as appropriate); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments" }, { "Identifier": "FFM.030.100", "Activity": "Payment Processing - Other Payments (Loans, Foreign, and Miscellaneous Payments)", "Description": "Record receiving reports; Record invoices; Match invoice, order, and receiving report (as appropriate); Route invoices for approval by appropriate party; Complete foreign exchange conversions for foreign payments; Generate payment transactions; Resolve invoice and payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.110", "Activity": "Payment Disbursement", "Description": "Generate disbursement schedules from payment transactions; Perform quality assurance validations; Certify disbursement schedules; Warehouse disbursement schedules for transmission to Treasury" }, { "Identifier": "FFM.030.120", "Activity": "Payment Confirmation and Issue Resolution", "Description": "Record disbursement status, confirmation, and identification information; Provide disbursement status, confirmation, and identification information" }, { "Identifier": "FFM.030.130", "Activity": "Payment Reporting", "Description": "Provide payment transaction and improper payment information to support payment reporting activities; Provide disbursement summary and detail information to support financial reconciliation activities" }], "ffm-040": [ { "Identifier": "FFM.040.010", "Activity": "Revenue Processing", "Description": "Record Federal Government revenue or other financing source information; Perform revenue reconciliations; Resolve issues; Record revenue adjustments" }, { "Identifier": "FFM.040.020", "Activity": "Revenue Reporting", "Description": "Provide revenue and other financing sources disclosure and supplementary information for agency and Governmentwide reporting" }], "ffm-050": [ { "Identifier": "FFM.050.010", "Activity": "Reimbursable Agreement Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payer information; Establish unfilled customer orders (UCO); Establish projects, as appropriate, to accumulate costs; Request advance payments; Includes set-up and maintenance of Interagency Agreements (IAA); Does not include reimbursable agreement negotiations between trading partners of general terms, conditions, and order details" }, { "Identifier": "FFM.050.020", "Activity": "Reimbursable Invoicing", "Description": "Record costs incurred for delivering goods/services; Generate invoices and customer account statements; Establish receivables; Includes applying cost information when generating invoices" }, { "Identifier": "FFM.050.030", "Activity": "Reimbursable Receipt Processing", "Description": "Monitor/confirm funds were transferred from Federal agency trading partners; Receive payments from non-Federal trading partners or payment information from Treasury; Record collections and deposits; Match funds transfers/collections to invoices; Includes processing advance payments" }, { "Identifier": "FFM.050.040", "Activity": "Reimbursable Reconciliation", "Description": "Reconcile reimbursable activity on the orders; Resolve reconciliation issues; Work with trading partner to resolve unsettled invoices; Apply credit memos and adjustments; Assess interest, penalties and administrative fees; Determine whether to transfer receivable for delinquent debt collection" }, { "Identifier": "FFM.050.050", "Activity": "Reimbursable Closeout", "Description": "Review orders' financial status to confirm final costs were accumulated and invoiced; Liquidate unfilled customer order balances; For overpayments, generate intragovernmental/miscellaneous payment request; Close orders" }, { "Identifier": "FFM.050.060", "Activity": "Reimbursable Reporting", "Description": "Provide earned unbilled information with trading partners; Analyze and report on reimbursable costs, receivables, and receipts; Provide deposit summary and detail information to support financial reconciliation activities" }], "ffm-060": [ { "Identifier": "FFM.060.010", "Activity": "Payer Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payer information" }, { "Identifier": "FFM.060.020", "Activity": "Public Receivable Set-up and Billing Invoicing", "Description": "Record receivables; Generate invoices and remit to debtors; Includes applying cost information when generating invoices" }, { "Identifier": "FFM.060.030", "Activity": "Public Receivable Receipt Processing", "Description": "Receive payments from debtors or payment information from Treasury; Match payments received to invoices and payer account or determine it is a miscellaneous receipt (e.g., user fee); Prepare and record collection deposits; Includes processing of unbilled collections and payments in advance of billing" }, { "Identifier": "FFM.060.040", "Activity": "Credit Memo and Adjustment Processing", "Description": "Communicate with Federal agency and debtor; Resolve issues; Record receivable credit memos and adjustments" }, { "Identifier": "FFM.060.050", "Activity": "Public Receivable Monitoring and Maintenance", "Description": "Analyze status of receivables; Contact debtors; Assess interest, penalties, and administrative fees; Determine whether to transfer receivables for delinquent debt collection" }, { "Identifier": "FFM.060.060", "Activity": "Public Receivable and Collection Reporting", "Description": "Provide receivable and collection status information to support Federal receivable and collection reporting activities; Provide public receivable information to credit reporting agencies; Provide deposit summary and detail information to support financial reconciliation activities" }], "ffm-070": [ { "Identifier": "FFM.070.010", "Activity": "Delinquent Debt Collection", "Description": "Generate and send dunning notices, with due process language, to alert the payers of debt delinquent status; Determine allocation of amounts collected (e.g., first to penalties and administrative costs, second to interest, then to accounts receivable); Update receivables based on agency negotiated installment plan or compromise agreement; Request agency internally offset a Federal payment; Consult agency’s legal counsel to determine whether to refer debts to the Department of Justice for litigation or use other litigation authority; Refer debts to Treasury’s Debt Management Services (DMS) for cross-servicing based on agency advice and as soon as due process requirements are met (i.e., 120 days delinquent); Includes processing of fines, penalties, and administrative fees" }, { "Identifier": "FFM.070.020", "Activity": "Delinquent Debt Write-off and Close-out", "Description": "Make recommendations to agency to write-off delinquent debts older than two years; Appropriately classify written off debts as currently not collectible (CNC) or closed-out" }, { "Identifier": "FFM.070.030", "Activity": "Delinquent Debt Reporting", "Description": "Provide receivable and collection status information to support Federal receivable and collection reporting activities; Provide public receivable information to credit reporting agencies" }], "ffm-080": [ { "Identifier": "FFM.080.010", "Activity": "Cost Management Set-up and Maintenance", "Description": "Set-up and maintain projects/responsibility segments/cost centers and cost objects to accumulate costs" }, { "Identifier": "FFM.080.020", "Activity": "Cost Accumulation and Allocation", "Description": "Accumulate costs; Determine cost allocations and intragovernmental entity costs by cost object and project/responsibility segment/cost center" }, { "Identifier": "FFM.080.030", "Activity": "Cost Reporting", "Description": "Analyze and report on costs by cost object and project/responsibility segment/cost center; Includes providing cost information to budget formulation and reimbursable and public receivable invoicing activities" }], "ffm-090": [ { "Identifier": "FFM.090.010", "Activity": "General Ledger Set-up and Maintenance", "Description": "Establish and maintain general ledger account classifications, categories, and subcategories consistent with the USSGL accounts; Establish and maintain proprietary and budgetary account attributes; Establish and maintain attributes to support agency financial performance and operations reporting" }, { "Identifier": "FFM.090.020", "Activity": "General Ledger Posting", "Description": "Receive general ledger account transaction information provided by supporting financial management operations; Post general ledger proprietary, budgetary, and memorandum account transactions; Includes posting manual journal vouchers, adjustments to the general ledger, individual and aggregated transactions from sub-ledgers, and transactions funded, obligated, or expended over multiple years to general ledger accounts that do not close" }, { "Identifier": "FFM.090.030", "Activity": "Accrual and Liability/Asset Processing", "Description": "Record and reverse accruals; Record adjustments to budgetary and financial (proprietary) accruals; Record Federal liabilities; Includes intragovernmental liabilities, contingent liabilities, and liabilities related to loans and accrued employees' wages and entitlement benefits" }, { "Identifier": "FFM.090.040", "Activity": "Period End Closing", "Description": "Close and open accounting periods; Record period end accounting entries; Includes month-end and year-end closings and closing nonfiduciary and fiduciary accounts" }], "ffm-100": [ { "Identifier": "FFM.100.010", "Activity": "Reconciliation with Treasury Balance and Sub-Ledgers", "Description": "Reconcile general ledger account relationships/tie-points; Verify general ledger account balances can be traced to aggregated or discrete agency transactions and aggregated or discrete agency transactions can be traced to the point of origination and source documents; Identify and record corrections" }, { "Identifier": "FFM.100.020", "Activity": "Reconciliation of Intragovernmental Activity", "Description": "Manage intragovernmental suspense activity; Reconcile intragovernmental activity transactions; Resolve issues; Record adjustments; Includes nonexpenditure transfer transactions" }, { "Identifier": "FFM.100.030", "Activity": "Reconciliation with Treasury Balance", "Description": "Record Treasury's general ledger account balance and transaction data for the agency; Prepare general ledger account, disbursement, and deposit reconciliation worksheets; Review, reclassify, and reconcile fund activity and balances; Includes reconciliation of fund balance, general ledger accounts, disbursements, and deposits with Treasury" }], "ffm-110": [ { "Identifier": "FFM.110.010", "Activity": "Treasury Reporting", "Description": "Prepare year-end closing statements, statements of accountability, foreign currency reports, and reports of reclassified consolidated agency financial statements; Verify required financial reports can be traced to general ledger account balances; Includes Government wide Treasury Account Symbol Adjusted Trial Balance (GTAS) reporting" }, { "Identifier": "FFM.110.020", "Activity": "Financial Statement Preparation", "Description": "Prepare financial statements and footnotes required by OMB Circular A-136; Verify financial statements and other required financial reports can be traced to general ledger account balances and are compiled in accordance with the USSGL Crosswalks; Determine and record eliminations required to generate consolidated financial statements; Includes generating variance analyses for timely submissions, balance sheet, statement of net cost, statement of changes in net position, statement of budgetary resources, reconciling SF-133 to the statement of budgetary resources, statement of custodial activity, statement of social insurance, statement of changes in social insurance amounts, and required supplementary information." }, { "Identifier": "FFM.110.030", "Activity": "Cash Forecasting and Reporting", "Description": "Prepare cash flow projections; Report large dollar requirements for deposits and disbursements Prepare cash flow projections; Report large dollar requirements for deposits and disbursements" }, { "Identifier": "FFM.110.040", "Activity": "Financial Performance and Operational Reporting", "Description": "Provide general ledger information for agency-specific financial reports; Verify required financial reports can be traced to general ledger account balances; Includes providing financial performance and operational information to agency program offices" }, { "Identifier": "FFM.110.050", "Activity": "Internal Control/Compliance Reviews", "Description": "Implement standard internal control and compliance assurance procedures; Provide documentation to satisfy “Prepared By Client” requests from auditors; Prepare cycle memos; Provide sample information and documentation for compliance with other guidance, such as OMB Circular A-123; Record adjustments based on audit findings" }] }