Federal Financial Transparency,
Accountability, & Integrity
The Digital Accountability and
Transparency Act, H.R. 2146 IH
Volume 4 Decision Making
Virtual & Consolidated Financial Data Repository
http://dataact1.fmsi.net http://dataact2.fmsi.net http://dataact3.fmsi.net http://dataact4.fmsi.net
Federal Financial Transparency,
Accountability, & Integrity
Decision Making
Federal Financial Transparency, Accountability, & Integrity
Whitehouse
Congress
Transparency
Government Accountability
Office
Data Act Financial Board
Single Financial Data
Repository
Financial Analysis
Public Internet
Integrity
Accountability
Access
Financial Literacy
Independent-Data Act
Near Term–CPE Training
Audit Reporting
Long Term-Federal Financial
Financial Reporting
Management Institute
Performance Reporting
Independent Agency
Executive Branch
Treasury Department
Decision
Making
Independent Agency
Executive Branch
Executive Branch
Legislative Branch
Office of Management &
Budget
Virtual & Consolidated Financial Data Repository
• Data integration
• Repurpose information trapped in
•
•
•
•
•
•
existing silos
• Make information more accessible
and more relevant
• Improve collaboration and decision-making
• Utilizes relevancy ranking and text analytics
to disambiguate
Information Sharing
High Volume Data Processing
Real Time and Historical Analytics
Rapid Deployment
Loads information "as is“ and indexes everything
Enables information to be loaded/updated and
queried in real-time
Public
&
Public Sector
Decision Makers
Federal
Financial
Management
Federal
Board
GAO, OMB,
Government
CBO, FSOC, & (FFMB)
Departments &
Treasury
Agencies
Department
National
Archives & Records
Federal
Administration
Financial
&
Virtual Management
Library of
&
Board
Congress Consolidated
Financial
Private
Sector
Congressional
Quarterly
Thomson
Reuters
Financial Data
Repository
Federal Government
Departments
&
Agencies
LexusNexis
Regulators
FSOC (10 Voting Mbrs.)
Sec .Treasury, FRB, CFPB,
CFTC , FDIC, FHFA,
NCUA,
OCC, SEC
President
FASAB
AICPA
App.
FASB
NASBA
Legislation Hyperlinks:
FFATA – PL 109-282
Data Act – H.R. 2146
Federal Financial Transparency,
Accountability, & Integrity
Virtual & Consolidated
Financial Data Repository
Structured & Unstructured Data Warehouse
Static
Dynamic
Cloud Computing
Public, Media, Colleges &
Universities Access
Business Intelligence
Analysis
Documents: A Citizen's Guide to
the 2010 Financial Report of the
U.S. Government
Semi-structured: Daily,
Monthly, Quarterly & Annual
Treasury Statements
Ingest AS-IS
Data
Central
Data
Warehouse
Repository
Server
Mobile
Delivery
Custom documents
Deliver: Any Format
Information
Exploitation
& Sharing
Internet
View/Search Forms
DATA:
S.3606.PCS USDA
Appropriations Act, 2011
&
FASAB Performance &
Accountability Reports
GWA Account Statement
RDBMS
Agency Core Accounting
System Detail Transaction
Data
Geospatial
Search/Analytics
Department of Agriculture
FY 2005 Treasury Account Symbol
Coding Process
MarkLogic Server
Information exploitation & Mobile Delivery
Ingested Documents
Sharing
HR 4818 – PL 108-447
HR 4818 – ENR Bill
An Enrolled Bill is the final copy of a bill that
has been passed in identical form by both
houses of the Congress. An Enrolled Bill is
printed on parchment and sent to the
President for signature. See hyperlink
http://Legdefinitions.fmsi.net
Public Law
PL 108-447
Appropriation
Committee Report
108-792 pg 3-45
Dynamic
FMS Legislative Review Proof of Concept
Is the TAS
currently
included in
FAST, If Yes Use
the TAS and
change the
period of
availability, If
No setup a new
TAS with the
Legislative
period of
Availability
Federal Accounts
Symbols & Titles
See page 17 for receipt account fund
structure an page 65 for expenditure account
fund structure.
MarkLogic
Server
Proof
of
Concept
Conference
Committee Report
HR 4818
Monthly Treasury
Statement
Static
MarkLogic Outputs
File Update
Undisbursed &
Receipt Acct Ledger
Custom Documents
View/Search Forms
http://gwa_acstate.fmsi.net
HR 4818
FMS Coding
Overview Treasury Account Symbol (TAS)
coding relationships to legislation.
Future
MarkLogic Server
Search/Analytics
http://mlprocess.fmsi.net
http://relationships.fmsi.net
CGAC Structure
TAS & BETC
Future
MarkLogic Server
Query & Reporting
Geospatial
http://cgac.fmsi.net
Bulletin
Combined
Statement
Annual Financial
Report
Subsequently Publish Documents From MarkLogic Server
MarkLogic Server
Ingested Documents
Treasury FMS
Legislative Review
Proof of Concept
GAO
Congressional
Reports
GAO
Congressional
Testimonies
GAO Audit &
Accountability
Reports
Oversight Report
OMB
Budget Reports
Government Accountability Office
Oversight Research & Audit
Proof of Concept
Information exploitation & Mobile Delivery
Sharing
Static
Dynamic
FMS Legislative Review Proof of Concept
Is the TAS
currently
included in
FAST, If Yes Use
the TAS and
change the
period of
availability, If
No setup a new
TAS with the
Legislative
period of
Availability
MarkLogic
Server
Proof
of
Concept
Federal Accounts
Symbols & Titles
See page 17 for receipt account fund
structure an page 65 for expenditure account
fund structure.
MarkLogic Outputs
File Update
Undisbursed &
Receipt Acct Ledger
Custom Documents
View/Search Forms
http://gwa_acstate.fmsi.net
HR 4818
FMS Coding
Overview Treasury Account Symbol (TAS)
coding relationships to legislation.
Future
MarkLogic Server
Search/Analytics
http://mlprocess.fmsi.net
http://relationships.fmsi.net
CGAC Structure
TAS & BETC
Future
MarkLogic Server
Query & Reporting
Geospatial
http://cgac.fmsi.net
Agency
Financial Statements
Agency
Audit Reports
Agency Grantor Performance,
Report & Grantee Performance
Evaluation Requirements
Grantee & Subcontractor
Performance & Status Reports
Subsequently Publish Documents From MarkLogic Server
Federal Financial Transparency,
Accountability, & Integrity
Financial Literacy
&
Education Commission
Course # Credits Foundation for Federal Financial Management
(FFFM) Curriculum
Course #
Credits
1
3
2
3
4
3
3
3
5
3
6
3
Description
Federal Financial Management Overview
Textbook – Federal Accounting Handbook
Textbook – Early Warnings and Quick Response: Accounting in the Twenty-First
Century – Wealth Measurement Model
Government Accountability Office Glossary of Terms
Fundamentals of Federal Financial Accounting
Certifying Officers - Roles and Responsibilities
Treasury’s Central Accounting Requirements
IPAC - Intra-Governmental Payment and Collection Prompt Pay
Federal Core Accounting System Textbook
Federal High Performance Management Textbook
Federal Budget Execution, Funds Control & Anti Deficiency Act
Reconciling Fund Balance With Treasury – TFM_Part 2—Chapter 5100
Reconciling the Fund Balance w/Treasury Supplement
FMS 6652 Statement of Difference – Disbursements
FMS 6652 Statement of Difference – Deposits
Governmentwide Accounting System - Account Statement User Manual
FMS 6653: Undisbursed Appropriation Account Ledger
FMS 6654: Undisbursed Appropriation Account Trial Balance
FMS 6655: Unappropriated Receipt Account Ledger
FMS 6655: Receipt Account Trial Balance
FMS 6655: Report of Unavailable Receipt Transactions
Federal Accounting Concepts & Standards
Governmental Budgeting and Accounting Concepts
Federal Accounting Standards Advisory Board
Federal Appropriation Process
Practical Applications of Appropriations Law
The Budget System & Concepts
OMB Circular A-11
The Budget Process
Course # Credits Foundation for Federal Financial Management
(FFFM) Curriculum
Course #
Credits
6
3
7
3
8
3
9
3
Description
Federal Appropriation Process
Practical Applications of Appropriations Law
The Budget System & Concepts
OMB Circular A-11
The Budget Process
Federal Standard General Ledger & Anti Deficiency Act
U.S. Standard General Ledger: Basic – Chart of Accounts
U.S. Standard General Ledger: Intermediate – Transactions and T Accounts
U.S. Standard General Ledger: Advanced – FACTS I & FACTS II Reporting
Federal Financial Reports – Agency
FACTS I: Reporting Proprietary Accounting Data
FACTS II: Reporting Budget Execution Data
Standard External Reports
SF-133: Report on Budget Execution
FMS 2108
Form & Content Reporting:
Balance Sheet
Statement of Net Cost
Statement of Changes in Net Position
Statement of Custodial Activity
FIRST – Financial Information & Reporting Standardization
FMS 224: Statement of Transactions
SF 1219 & SF 1218 Statement of Accountability
SF 1220 & SF 1221 Statement of Transactions
Federal Financial Reports - Treasury
Daily Treasury Statement
Monthly Treasury Statement
Combined Statement
Financial Report of the United States Government
Treasury Bulletin
Course # Credits Foundation for Federal Financial Management
(FFFM) Curriculum
Course #
10
Credits
3
Description
Federal Financial Control
OMB Circular A-123 Textbook
Federal Financial Analysis & Federal Activity Based Cost Accounting
Federal Financial Management and Authentication Textbook
Government Policy, Procedures & Regulations:
Department of the Treasury, Treasury Financial Manual
Office of Management & Budget, OMB Circulars
Government Accountability Office
Federal Accounting Standards Advisory Board, Principles, Concepts & Standards
Financial Systems Requirements:
Standards Business Practices
Core Financial Systems Requirements
Common Government-wide Accounting Classification System – Civilian Agencies
Standard Financial Information Structure - Department of Defense
Charge Card Data Elements
11
12
13
3
3
3
Total
39
Curriculum Course Credit Hours
42
546
Total Course Class Hours & Total Curriculum Hours (42 Class Hour x 13 Courses)
Federal Financial Transparency,
Accountability, & Integrity
The Digital Accountability and
Transparency Act, H.R. 2146 IH
Federal Financial Management Board
• Executive Branch Independent Agency
• Presidential Appointment & Senate Confirmation of
Chairman & Chief Financial Officer and Controller
Certified Public Accountant or Certified Government Financial Manager
• Fifteen Year Term of Office, Single Term
• Organization Membership:
• Chairman, Chief Financial Officers Council
• Chairman, Financial Literacy & Education Commission
• Chairman, Federal Agency Financial Standards Board
• Chairman, Federal Transparency, Accountability, & Integrity Commission
(New Public/Private Transparency, Accountability & Integrity Advisory Partnership)
• Principle Member, Joint Financial Management Improvement Program
Financial Management Organization Consolidation
Data Act Financial Reporting Consolidation
Federal Financial Transparency, Accountability, & Integrity
AGA
Professional
Development
Conference
Jul 29-Aug 1, 2012
Ronald Regan Building
Washington, DC
San Diego, CA
MarkLogic
User Group
Conference
Apr 30-May 3, 2012
Government Forum
Nov 16, 2011
Decision
Making
Fordham University
Conference
Federal Financial
Transparency,
Accountability, &
Integrity
Transparency
Single Financial Data
Repository
Financial Analysis
Integrity
Accountability
Public Internet Financial Literacy
Independent-Data
Access
Near Term–CPE
Act
Training
Audit Reporting
Long Term-Federal
Financial
Financial Management
Reporting
Institute
Performance
Reporting
Jan 23, 2012
Fordham University
New York, New York
Federal Financial Transparency, Accountability, & Integrity
Public & Private Sector Partnership
AGA CPAG Research Report
Unstructured Database Technology
Grant
Thornton
&
Kearney &
Company
Treasury
Financial
Management
Service
MarkLogic
Library of
Congress
&
Department
of Defense
Government
Accountability
Office