1. Government-Wide Accounting Initiative
DOD Finance Process Review Briefing
November 15, 2011

2. GWA’s Strategic Goals
Establish GWA as the authoritative voice in Government-wide financial accounting & reporting
Build and enhance GWA visibility and outreach to all levels of the Federal community
Maintain dependable & reliable GWA operations that improve the integrity of information and data
Provide analytical processes and tools to expand Federal financial information for decision makers

3. Goals/Objectives Increase Standardization Reduce Footprint
Treasury Account Symbol/Business Event Type Code
Intergovernmental Agency Agreement (IAA)
Reduce Footprint
Streamline processes
GTAS - Reduce Agency ATB submissions from 13 to 4 per year
GWAMP
One time classification at initiation of transactions
Elimination of end of month reporting (224, 1219/1220, 1218/1221)
Replace Outdated Technology
STAR – Central Summary Standard General Ledger
GTAS – FACTS I, FACTS II, IFCS, IRAS
GWAMP – Reduce FBWT reconciliation and eliminate SOD

4. Accomplishments GWAMP – COMPLETE Standardization Streamlined
Developed Business Event Type Code (BETC)
Developed one standard Treasury Account Symbol (TAS) format, eliminating costly and vulnerable crosswalks.
Streamlined
Streamlined two-step process into one
New process enables agencies to classify payments, collections and intra-governmental transactions at origination.
Automated User Enrollment process that reduced in half the timeframe to gain access to GWA applications
Flexibility
Developed a system that maintains the accounting & reporting infrastructure, initiates authority transactions and allows for real-time classification of transactions and provides real-time reporting on FBWT to FPAs

5. FMS Enabling Approach
Roadmap is completed and the To-Be architecture is in place for the new GWA system. FMS is now ready to begin the full migration from the legacy central accounting system (STAR).
FMS feeder systems are on target to complete their adoption of the new process by 2012.
In 2012, TDO agencies will be fully enabled to streamline their accounting into the payments and collections processes thereby eliminating the month end reporting requirement. FMS will work aggressively to have full agency implementation by 2014.
Decommission legacy system STAR in 2014

6. Transaction Process Collections GWA CAFE Account Statement IPAC
C-Key or TAS/BETC
Transaction
With TAS/BETC
IPAC
C-Key or TAS/BETC
Valid
TAS/BETC
TAS/BETC
C-Key or TAS/BETC
Payments
SAM

7. SAM’s Operates in Three Modes:
SAM’s Purpose:
Web-based application that facilitates the process of validating or deriving TAS/BETC combinations to classify transactions reported by Federal Program Agencies (FPA) to support the GWA objective of classifying transactions in real time.
SAM’s Operates in Three Modes:
Validation – IPAC, Disbursements, and Collections
SAM verifies the TAS/BETC information attached to a Collection, Disbursement or IPAC transaction by the FPA is valid per GWA’s Master Enterprise Reference TAS/BETC data. Validation is currently conducted in component TAS format.
Translation –Collections and IPAC
Any FPA accounting data (account code, fund code, etc.) or collection mechanism data (Merchant ID, ALC + 2 Code, etc.) that can crosswalk to a TAS is referred to as a Classification Key (C-Key). SAM translates the C-Key attached to a transaction submitted by an FPA to the appropriate component TAS and BETC combination.
Default – IPAC, Disbursements, and Collections
Collection, Disbursement, and IPAC transactions that contain invalid component TAS or C-Key information or no information at all will be assigned to a default TAS/BETC for GWA reporting purposes

8. GWA: Agency Preparation
Transition from current Treasury Account Symbol (TAS) string format to the Common Government-wide Accounting Classification (CGAC) component TAS structure
Each Payment, Collection and IPAC transaction will need to be classified when received or initiated
As GWA reporting transition continues, agencies should be reviewing their processes and systems to identify any needed changes.
As systems and applications (Cashlink II, SPS, PAM, IPAC, etc) are converted/updated to support GWA Reporting, agencies will have the opportunity to transition to GWA reporting
As agencies become IPAC GWA reporters, Trading partners will be required to provide their customers TAS/BETC
Training will be provided as GWA implements new processes to support the new reporting

9. Partnership with DFAS/DOD
Identified System/Process changes needed
DCAS
Payroll (Cleveland)
Began pilot with Cleveland
Identified and addressed potential issues with implementation
Implemented Indianapolis for Trust Funds
Beginning pilot with Army/Air Force - Indianapolis

10. Non-Compliance Impacts
DOD Impact
Transaction processing (IPAC, TDO Payments) will be impacted
Unable to reconcile FBWT
Payment info will be missing from FBWT
Significant political impact due to missing data for MTS
Unable to pass GTAS edits
FMS/Treasury Impact
Missing data; inaccurate receipt, outlay and deficit numbers. (political implications)
Missing data in Combined Statement

11. Challenges Moving Forward
Meeting October 1, 2014 mandate date
Necessary GWA system changes to support DOD/NTDO reporting
Processing of Interfund Activity to GWA
Eliminating Statement of Differences
Identifying resolution to Payroll reporting
Working on transition plan for all of DFAS
Collections
Identifying Collection profiles
Payments
Payment Information Repository

12. Contacts
Carolann Marker