[ { "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" }]