[ {   "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" }]