GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System

1. GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System

2. Overview • Key information • TAS Level Attributes • Bulk File Notes • Validations and Edits • Year-end Transactions • Proprietary Balances in a Canceled TAS

3. Overview • Streamlines reporting requirements for agencies by replacing FACTS I, FACTS II, IRAS and IFCS trial balance reporting systems • Integrates budgetary and proprietary reporting • Enforces USSGL as the foundation of governmentwide accounting • Facilitates data consistency and implements editing with the central accounting system • Helps to address inconsistent financial statement data

4. Key Information • One USSGL trial balance for each TAS • Budgetary and proprietary USSGL data with beginning and ending balances • Daily SMAF and FBWT updates from GWA • System is open to users 24x7 • Bulk File Only – no online data entry • Open for testing by agencies in July 2012 • Implementation is January 2013 (1st Qtr. FY 2013)

5. TAS Level Attributes • All the existing TAS attributes currently in FACTSII • New Attributes • FR Entity • Financial Receipt Type • Budget Sub-Function

6. Bulk File Notes • CGAC Compliant • Agency identifier is 3 digits • Beginning period of availability is 4 digits • Ending period of availability is 4 digits • USSGL account is 6 digits • Program reporting categories and category B program titles will be entered into a module in GTAS.

7. Bulk File Notes • NEW! Program Cost Indicator – the amount of cost or revenue directly or indirectly traceable to programs. • NEW! Budgetary Impact Indicator – indicates if there is a budgetary impact

8. Validations & Edits • Data Validations • Checks each attribute included in each row of data is valid for the USSGL account. • Edits • Verifies balances between USSGL accounts • Compares balances with data in central accounting • 46 edits total, but only FACTS I and FACTS II edits (as of 4th qtr 2012) will be fatal

9. Year-end Transaction Processing • Cancellations and balance adjustments related to indefinite appropriation authority will be initiated and completed by the agency in the GWA Authority Transaction Module (ATM). • GWA ATM will be available for year end transactions for fiscal 2013 in October 2013. • If the year end transactions are not completed before the GTAS ATB is submitted, the GTAS ATB will fail edits.

10. Proprietary Balances in a Canceled TAS • GTAS will create a canceled TAS for reporting assets related to canceled accounts. • A canceled TAS will be created for each fund family based on the proprietary USSGL accounts reported in the ATB at the time of cancellation and verification that a canceled TAS does not already exist at the fund family level. • Beg and End POA are removed. FBWT is $0. All other TAS attributes remain unchanged.

11. Benefits • Increase accuracy of data. • Provides daily FBWT balances. • CGAC Compliant • Available 24x7

12. Additional Information Business Questions: • Rita Cronley 202-874-9902 Rita.cronley@fms.treas.gov Technical Questions: • Beth Angerman 202-874-1544 Elizabeth.angerman@fms.treas.gov http://www.fms.treas.gov/gtas