1. USDA 2016 Financial Management Training Transforming Shared Services DATA Act: OMB Policy Guidance Presented by Nicole Martinez Moore

2. DATA Act Policy Documents 2USDA Transforming Shared Services OMB Memorandum M-15-12Data Standards and White PapersDecember 2015 Controller AlertManagement Procedures Memorandum 2016-03

3. OMB M-15-12 3USDA Transforming Shared Services  OMB Memorandum M-15-12: Increasing Transparency for Federal Spending by Making Federal Spending Data Accessible, Searchable, and Reliable was issued on May 8,2015  Make agency-level financial data available for publication  Implement the data definition standards  M-15-12 outlines policy requirements to improve data quality and adhere to DATA Act:  Requires linking of financial and management systems  Lowers award reporting requirement to micro purchase threshold

4. Data Element Standards & White Papers 4USDA Transforming Shared Services Last summer, OMB and Treasury issued 57 standards that agencies are now implementing to improve the consistent display of data. May 8, 2015: OMB and Treasury issued 11 final financial data definition standards required by the DATA Act and an additional 4 award-specific data definition standards. By August 2015: To improve the quality of award-specific data elements currently reported to USAspending.gov, an additional set of data definition standards related to award-specific characteristics (e.g. purpose of award, agency activity address code) were identified and finalized. These elements were the result of a robust process which included input from the Federal community and a public comment period. The final white papers for each of the finalized elements can be found on GitHub: http://fedspendingtransparency.github.io/data-elements/ http://fedspendingtransparency.github.io/data-elements/

5. December 2015 Controller Alert 5USDA Transforming Shared Services OMB released a Controller Alert entitled DATA Act Implementation and Offices for Financial Assistance Awards on December 4, 2015. Controller Alerts are meant to inform the CFO community of key issues. Requirement to comply with data standards Requirement to link award and account level data Funding and Awarding Offices for Financial Assistance Awards The full text of the Controller Alert can be found here: cfo.govcfo.gov

6. MPM 2016-03 6USDA Transforming Shared Services  On May 3, 2016, OMB released Management Procedures Memorandum 2016-03 (OMB MPM 2016-03) titled “Additional Guidance for DATA Act Implementation: Implementing a Data-Centric Approach for Reporting Federal Spending Information.”  The MPM provides guidelines:  on the linkage between financial and management systems,  new requirements for reporting financial assistance data,  new information about agency assurance of internal controls over the data,  and information about the authoritative sources for data.

7. MPM 2016-03: Linkage & Multiple TAS 7USDA Transforming Shared Services  In order to have linked data for display by May 2017, agencies should have the Award ID linkage in their financial systems by January 1, 2017.  Agencies should have the Award ID linkage for all new awards and all modifications and amendments to awards made after January 1, 2017 for reporting.  Some agencies may need an interim solution to accomplish this linkage, we encourage those agencies to work closely with OMB on the issue.  Beginning May 2017, appropriations account summary-level financial data must include each TAS from which funds were obligated and associated. This will allow for the award-level data to be associated with the financial data. Award Obligation(s) from TAS 1 Obligation(s) from TAS 2 Obligation(s) from TAS 3 AWARD ID LINK!

8. MPM 2016-03: Financial Assistance Data 8USDA Transforming Shared Services  The Federal Award Identification Number must be a maximum of 30 characters  Agencies should continue to report financial assistance awards in aggregate as necessary to protect PII. Technical guidance on linking the financial data to aggregate records is forthcoming  Use of a consistent Federal Awarding Hierarchy

9. MPM 2016-03: Assurance of Internal Controls 9USDA Transforming Shared Services  On a quarterly basis, SAOs must provide reasonable assurance that their internal controls support the reliability and validity of agency account-level and award-level data  The assurance means that the data reported is based on Circular A-123 appropriate internal controls and risk management strategies

10. MPM 2016-03: Authoritative Sources 10USDA Transforming Shared Services  Non-financial procurement data: FPDS  Financial procurement data (Awarding obligation, funding agency, and TAS): will come from agencies financial systems  Appropriations Account Summary-Level financial data: will be reported directly to Treasury, but must match SF-133  Object Class: will be reported directly to Treasury, but must match codes used in Circular A-11  Program Activities: will be reported directly to Treasury, but must match names and codes used in the Program and Financing Schedule in the President’s Budget. (Coding conventions can be found in Section 82 of A-11)  Entity Information of Financial Assistance Awardees: agency systems, validated against the System for Awards Management  Subaward Reporting: FFATA Subaward Reporting System  Executive Compensation Information: System for Awards Management **NOTE: As of the issuance of MPM 2016-03, the requirements of Sections 82.5 (e) and 83.19 of Circular A-11 to submit object class and program activity data to OMB are eliminated

11. Other Resources 11USDA Transforming Shared Services MAX Federal Spending Transparency Page: https://community.max.gov/x/OYIkDw Biweekly DATA Act Digest: https://community.max.gov/x/TQJ1O DATA Act Frequently Asked Questions (FAQs): https://community.max.gov/x/lYF7L Contact: SpendingTransparency@omb.eop.gov