From the Establishment of the TAS to the Monthly Treasury Statement (MTS)

Bureau of the Fiscal Service

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 2

• Taking a journey through various stages of your transaction. Guiding you from the time you receive your warrant, until that data is reported in the Monthly Treasury Statement (MTS).

• Our Journey:– Funding your agency (appropriation warrant)– Tracing the transaction in Central Accounting Reporting System

(CARS) Account Statement– Transaction is submitted and reported on the Monthly Treasury

Statement (MTS)

Overview

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 3

Funding the Federal Program Agencies (FPAs)

Jerome Jackson

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 4

The congressional appropriation acts provide the authority for government agencies to incur obligations and make payments for specific purposes.

State & Foreign Operations

Financial ServicesDistrict of Columbia

Agriculture

Commerce, Justice, Science

Defense

Energy and Water Development

Homeland Security

Interior and Environment

Labor, HHS & Education

Transportation & HUD

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 5

“So let’s walk through preparing an appropriation warrant”

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 6

• Analyze congressional appropriation acts and other enacted legislation

• Determine the amount or funding levels for government programs

• For each appropriated amount identified, determine the corresponding Treasury Account Symbol (TAS)

THE Appropriation WARRANTING PROCESS

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 7

• The appropriation warrant is approved in the FS Agency Transaction Module (ATM)

• TAS balance is updated in the CARS

THE Appropriation WARRANTING PROCESS

Amount warranted for $7,767,000.00; Issued to FPA identified by TAFS: 14 X 1618

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 8

Congress

Approved Warrant for FPA becomes available in CARS

Warrants are prepared, certified and approved in ATM then immediately

update the TAS balances in the FS Central Accounting Reporting System (CARS)

Review and Analysis of legislation and warrant

requests; if necessary, file maintenance is performed

Budget Appropriations & Analysis Section

(BAAS) is notified of Appropriations Acts and Supplemental

bills

The BIG picture!

Central Accounting & Reporting SystemCash Accounting Division

Latoya Mosley-BrownCrystal Madison

Tracing the Transaction in CARS, and the GL

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 10

Source SystemTCIS, CIR, PIR,

TDO Payments, IPAC

Agency ReportingStatement of Transactions & Statement of Accountability

CARS Oracle General Ledger

Agency Inputs to CARS and Oracle

ATM/CTA SOD

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 11

Statement of Transactions & Statement of Accountability(SOT & SOA)

TDO ALCs

Statement of Transactions

•Section I – Classification

•Section II – Payments & IPAC

•Section III - Collections

Reporting Process

Reports in CARS in the Agency Transaction

Module/Classification, Transactions and

Accountability (ATM/CTA) module.

All reporting due by 11:59pm EST on 3rd workday.

Up to 999 supplementals.

Agencies submit supplementals without approval

until 4th workday.

Suspense items (Suspended Treasury Account

Symbols (TAS)).

System closes at 4:00pm EST on the 6th workday.

Once a reporter, agencies don’t need to do SOT or

SOA.

NTDO ALCs

• Statement of Accountability

• Statement of Transactions

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 12

CARS Reporters vs Non CARS Reporters

Reporters• Classification via Source Systems• No need to submit SOT or SOA• Near Real-time• View Transactions Daily• Reclass daily:

Bulk Upload Summary level via CTA Transaction level via Account

Statement (transactions details)• No new SODs

Non-Reporters• Report monthly on SOT or SOA• No daily reclass, only monthly via CTA at

summary level• SODs are generated

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 13

• The DoD and State File come in a little different• State has authority to disburse foreign payments on behalf of

agencies• When you see these ALCs (----8768 or ----8769) on your reports• The agency is responsible for doing their own reclassification

• Central Accounting and Reporting System (CARS)– Process (No Errors)

• Post directly to CARS Account Statement • CARS Account Statement is updated• Rejected/Suspended (With Errors)• Reject (Over the allotted threshold or Report is out of balance)• Edit/Process• Post (CARS)• CARS Account Statement is updated

DoD/State File

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 14

CAFESource System

ReportingTDO Payments &

IPACSource System Accountability

Reporting

CARS – CTA(Statement of Transactions)

Agency Accountability

Reporting

CAFESource System

Reporting(CIR) net (PIR)Source System Accountability

Reporting

CARS - CTA (Statement of Transactions)

Agency Accountability

Reporting

Statement of Difference Process for Disbursements

Statement of Difference Process for Deposits In Transit

CARSSOD

CARSSOD

CAFESource System

Reporting(TCIS/Level 8

Reporting)Source System Accountability

Reporting

CARS - CTA (Statement of

Accountability)Agency

Accountability Reporting

Statement of Difference Process for Checks Issued

CARSCIA

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 15

• Module separate from CARS

What is the General Ledger?

CARS Oracle GL

• At close of business, data from CARS is sent to the GL

• Houses all the General Ledger Accounts and Trial Balance

• Trial Balance is used in publications from Treasury including the Treasury Financial Report, MTS, and Combined Statement

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 16

What is the GL used for?

General Ledger

Trial Balance

TIER ReportingTreasury Financial Statements

Combined Statement

MTS

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 17

The Monthly Treasury Statement

The “What” and the “How”

Mark Ross

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 18

• The Monthly Treasury Statement (MTS) reports the receipts and outlays, deficit/surplus, and the means of financing the deficit or disposing of the surplus

• The MTS shows the data for the current month, the current fiscal year-to-date and the prior fiscal year-to-date

• The MTS is produced monthly and is made available to the public on the 8th business day of the month following the accounting month being reported

• Reports are also made available to Federal Program Agencies (FPA) via the Agency Standard Reporting (ASR) module of CARS

What is the Monthly Treasury Statement (MTS)?

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 19

• Every Treasury Account Symbol (TAS) is mapped to the MTS based on business rules and attributes established by the Office of Management and Budget (OMB) and Treasury

• TAS are assigned these attributes during the process of account file maintenance at the time of establishment

• TAS are mapped to the various tables of the MTS based on the type of TAS (receipt, expenditure, etc.) and the attributes assigned during the account file maintenance process

How does a transaction get to the MTS?

L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 20

• Each business day at 6:00 an extract is ran to import all transactions into the BRS module

• A second extract – Report Data Extract – applies the attributes and table assignments to each transaction based on the TAS

• The Report Data Extract compiles the tables and charts and graphs for the MTS

• The MTS staff adds highlights, footnotes and any other relevant information

• The staff then verifies each table, chart and graph and supporting information

• Upon approval of the data from the Office of Fiscal Projections the MTS is then published

How is the MTS produced?

L E A D ∙ T R A N S F O R M ∙ D E L I V E R

Contact Information

Page 21

Jerome JacksonDepartment of the TreasuryBureau of the Fiscal Service(304) 480-7269Jerome.Jackson@fiscal.treasury.gov

Crystal MadisonDepartment of the TreasuryBureau of the Fiscal Service(202) 874-7752Crystal.Madison@fiscal.treasury.gov

Latoya Mosley-BrownDepartment of the TreasuryBureau of the Fiscal Service(202) 874-8103Latoya.Mosley-Brown@fiscal.treasury.gov

Mark RossDepartment of the TreasuryBureau of the Fiscal Service(304) 480-5155Mark.Ross@fiscal.treasury.gov