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TFM Volume I Table of Contents
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TFM Transmittal Letters|
TFM Volume I Table of Contents
This chapter prescribes procedures for submitting yearend closing data to the Financial Management Service (FMS) through the Federal Agencies' Centralized Trial-Balance System II (FACTS II). It applies to all departments and agencies of the executive branch and legislative and judicial agencies of the U.S. Government, including corporations subject to the Government Corporation Control Act (31 U.S.C. 9101-9109), as amended. FACTS II users may find actual data entry procedures on the FACTS II Web site at www.fms.treas.gov/factsii.
Agencies must report yearend accounting data electronically through FACTS II using budgetary and certain proprietary U.S. Government Standard General Ledger (USSGL) accounts.
Subsequently, FMS compiles FACTS II data and reports it to the public in the Combined Statement of Receipts, Outlays, and Balances of the United States Government. The Office of Management and Budget (OMB) uses FACTS II data to compile agency budget execution reports and in preparation of the President's Budget.
FACTS II formats the submitted data to output the following reports:
Refer to the USSGL TFM, Section V, for the USSGL account crosswalks for the FMS 2108 and SF 133 on the USSGL Web site at http://www.fms.treas.gov/ussgl.
The provisions of 31 U.S.C. 3513 require:
Accounts Payable-Amounts owed on the basis of invoices or evidence of receipt of goods and services, and payables for amounts owed for other than goods and services from suppliers. Included in this category are the following: accrued salaries, rents, interest payable on borrowings, refunds payable, disbursements in transit, funded accrued annual leave, and unbilled costs of contractors under the constructive delivery concept (provided the amounts are used as part of the agency's accounting system).
Borrowing Authority-A type of budget authority that permits an agency to incur obligations and make payments for specified purposes from the proceeds of borrowed funds. It may be definite or indefinite in nature (see the definitions for definite and indefinite budget authority). Borrowing authority may be one of the following types:
See subsection 4225.30 for FMS 2108 required criteria for indefinite and definite borrowing authority.
Cashier Fund-Imprest funds. Cash held at personal risk kept on hand by authority of the Secretary, and not deposited into Treasury's General Account, to make change and miscellaneous cash payments, and for other authorized purposes.
Cash Held Outside of the Treasury-Funds under the custodial responsibility of Federal Government agencies and/or their employees, officers, or agents that are deposited in non-Treasury general accounts. (Refer to TFM Volume I, Part 2, Chapter 3400.)
Closed Account-An account for which obligated and unobligated balances have been withdrawn and canceled.
Contract Authority-Permits an agency to incur obligations in advance of an appropriation, offsetting collections, or receipts to make outlays to liquidate the obligations. Typically, Congress provides contract authority in an authorizing statute to allow agencies to incur obligations in anticipation of the collection of receipts or offsetting collections that will be used to liquidate the obligations. See subsection 4225.25a.
Expired Account-An account for which authority to incur new obligations has expired.
Fund Equities-The value of the unobligated balance and unpaid obligations (undelivered orders and contracts, accounts payable, and other liabilities).
Fund Resources-The collective value of the undisbursed balance (by year account), investments held (at par), unfunded contract authority, borrowing authority, funds held outside the Treasury, unrealized discount, unamortized premium and discount, and accounts receivable (reimbursements earned, refunds only when collected, and unfilled customer orders). Refer to the Office of Management and Budget (OMB) Circular No. A-11, Section 20-4, for more detail about budget authority.
Imprest Fund-A fixed-cash or petty-cash fund in the form of currency, coin, or Government check, that has been advanced as funds held outside of Treasury and charged to a specific appropriation account by a Government agency official to an authorized cashier for cash payments, or other cash requirements as specifically authorized.
Investments Held in Federal Securities-Investments in securities issued by Treasury or other agencies of the Federal Government.
Investments Held in Non-Federal Securities-Investments in securities other than those issued by Treasury or other agencies of the Federal Government.
Negative Balance Account-An account for which disbursements exceed the available cash balance. Except in unusual circumstances, a negative balance indicates an Anti-Deficiency Act violation.
Obligated Balance-The cumulative amount of budget authority that has been obligated but not yet outlayed. It also is known as unpaid obligations, which are made up of accounts payable and undelivered orders, for the purpose of the FMS 2108.
Open Account-An account for which the availability to incur new obligations has not expired (such as an "X" account) or for which the availability to incur new obligations has expired but 5 years have not passed since its availability period ended.
Preclosing Unexpended Balances-Balances provided by FMS's Budget Reports Division (BRD) showing transactions submitted by the administrative agencies and including balances of unfunded contract authority, borrowing authority, investments held (at par), unrealized discount, and funds held outside the Treasury as separate line items under the account.
Reimbursements Earned-See subsection 4225.35b.
Unamortized Premium and Discount-The amount of the premium or discount (present value) of the securities minus amounts realized; the difference between the face value and the purchase amount.
Undelivered Unpaid Orders-The value of goods and services ordered and obligated but not received.
Unfilled Customer Orders-The amount of orders accepted for goods and services not yet provided or performed with or without an advance.
Unobligated Balance-The portion of budget authority that has not yet been obligated. The unobligated balance for unexpired accounts is still available for new obligations. The unobligated balance for expired accounts is not available for new obligations. However, valid obligations may be adjusted (such as, adding unrecorded obligations), and payments may be made from expired accounts.
FMS provides the account symbol in column 1. Only open account symbols appear on the FMS 2108. The following fund groups are included:
Also, the following Other Authorization accounts are included:
| Record Type | Type of Account |
Investments Purchased at a Discount |
|
| 911 | Unrealized discount |
| 931 | Unamortized premium and discount |
Funds Held Outside the Treasury | |
| 921 | Cashier Funds - Funds Held Outside the Treasury |
Contract Authority | |
| 941 | Unfunded Contract Authority |
Authority To Borrow From | |
| 951 | The Treasury |
| 962 | The Public |
Investments | |
| 971 | Treasury Securities |
| 972 | Agency Securities |
| 973 | Non-Federal Securities (market value) |
Note: Treasury refers to the Other Authorization accounts as "record type 7" accounts.
Note: FMS 2108, Column 3, relates to unfunded contract authority and borrowing authority and, therefore, is not applicable for unexpended balances, investments, and imprest funds.
FMS provides balances in column 2 (see the definition of preclosing unexpended balances in Section 4220). When an appropriation act uses the words "not to exceed" (or equivalent) with a specified amount, the amount of obligational authority is the lesser of:
FMS includes any yearend balance of obligational authority for open accounts in the preclosing unexpended balances presented in column 2. Agencies must clear negative balances in this column before an account can be closed.
Unobligated and obligated balances of accounts subject to withdrawal and cancellation pursuant to 31 U.S.C. 1552(a) are shown in column 4. Amounts entered in column 4 are canceled. Agencies should not withdraw money from the following series of accounts:
FMS must issue a warrant to allow an agency to withdraw or cancel funds for "X" accounts. The amount canceled should result in a zero balance after processing. Submit a written request for a warrant to the Budget Control Team (see the Contacts page). The request should contain the following:
After FMS issues a warrant, the fourth-quarter FACTS II submission must reflect the withdrawal or cancellation of funds for "X" accounts.
More information about cancellations is available in the USSGL Guide to Cancellations (see Appendix 2). The guide also is available on the USSGL Web site at http://www.fms.treas.gov/ussgl.
To completely close definite or indefinite no-year (X) accounts, refer to Section 4245.
Agencies report increases and decreases for indefinite authority on the FMS 2108 in column 4. In most cases, this does not apply to credit reform program accounts for subsidy reestimates and liquidating accounts. Agencies cannot report any increases or decreases to definite authority on the FACTS II submission. If the agency is unsure whether the account had definite or indefinite authority, it should call the Budget Control Team (see the Contacts page).
FACTS II requires the reporting of the public law for increases and decreases to indefinite authority.
The amount presented in column 5 for each appropriation or fund account is the net of amounts reported in columns 2 and 4 for that account.
FMS provides the balances in column 2, and they cannot be changed. These amounts represent the balances of investments held (at par), unrealized discount, unamortized premium and discount, imprest funds, and cash held outside of Treasury at the end of the fiscal year and must be equal to the balances shown in column 6.
Column 6 represents investments held (at par), unrealized discount, unamortized premium and discount, imprest funds, and cash held outside of Treasury.
For columns 7 through 11, see subsection 4225.35.
Agencies may have statutory authority allowing them to enter into contracts or to incur other obligations in advance of (prior to) an appropriation (or the realization of revenues) for the payment of obligations. This authority may be current or permanent, with or without fiscal year limitation, and definite or indefinite in amount. Ordinarily, contract authority is used when more than a year is expected to elapse between the time the obligation was placed and the time expenditures would begin in payment of the obligation. An agency may not make expenditures to liquidate obligations incurred by (its) contract authority until funds are specifically appropriated or otherwise become available for payment of the obligations. Refer to OMB Circular No. A-11, Sections 20-3 and 20-4, for more detail.
An agency reports contract authority based on applicable legislation and on the agency's determination of writeoffs or other adjustments made during the fiscal year. This authority may be current or permanent, definite or indefinite.
The agencies should enter the following activity for:
The following criteria are required on the FMS 2108 for definite and indefinite contract authority (see Appendix 1). With the exception of column 3, column headings on the FMS 2108 are not applicable for contract authority.
- Definite contract authority represents the amount of new authority prescribed by law and effective during the reporting fiscal year.
- Indefinite contract authority represents the amount of new obligations incurred in the reporting fiscal year covered by contract authority.
The law that established the new authority is a required attribute in FACTS II.
- For definite contract authority, report amounts written off that were rescinded by law or administratively canceled by the agency. If the law rescinds the authorization, the statutory citation is a required attribute in FACTS II.
- For indefinite contract authority, report amounts written off or administratively canceled by the agency. Other adjustments to report include liquidation of contract authority by use of revolving fund receipts and writeoff/reduction of obligated balances from column 2. Provide an explanation of the adjustment in the footnote.
The following criteria are required on the FMS 2108 for the definite and indefinite borrowing authority accounts (see Appendix 1). With the exception of column 3, the column headings on the FMS 2108 are not applicable for borrowing authority.
Columns 7 through 11 represent the following:
A combined total for the amounts in these columns is displayed on the main account line and includes the total for the main account plus the other authorization accounts (see Appendix 1 for sample FMS 2108s).
Columns 7 and 8 include current accounts receivable and unfilled customer orders that have not been accompanied by an advance. Exclude any receivable from the public, except when a provision of law specifies that such orders may be used as budget authority. Reimbursements earned and unfilled customer orders (for definitions, see Section 4220) are entered in columns 7 and 8, respectively. Agencies should explain in a footnote why the balance has negative amounts reported in these columns.
Reimbursements earned (column 7) include current accounts and notes receivables (not included in loans receivables) arising from the sale of goods and services during the period (whether or not billed) resulting from transactions with other Government agencies that recorded valid obligations. Examples include interest earned, accrued rent, and certain anticipated collections under special authority of law. Deferred charges and long-term receivables, such as loans receivables, receivables from credit sales, and receivables from the public, are not considered reimbursements earned.
Except under special authority, agencies must receive payment before performing reimbursable services for the public. Therefore, receivables from the public are never considered as a source of financing for reimbursable disbursements, since the public must pay for reimbursable work "up front."
When an agency receives payment from the public or Federal agencies before performing services, it reports the transaction on the FMS 2108 in the preclosing unexpended balance via monthly transaction reporting. Also, when an agency receives payment from another Government account to finance a reimbursable agreement, it reports the transaction (the payment received) in the preclosing unexpended balance via monthly transaction reporting. Do not report a receipt balance; otherwise, fund resources will be overstated.
Refunds include all amounts receivable from prior overpayment amounts due from travel advances and other advances that did not liquidate specific obligations. Refunds also include all or portions of advances made to revolving or management funds to the extent specified by statutory requirements. However, advances to consolidated working funds are excluded. Agencies should not report refunds, as with other receivables, on the FMS 2108 unless the refunds are from another Government agency.
If the balance for column 7 is negative, agencies must footnote the negative amount in FACTS II.
An unfilled customer order (column 8) exists with other Government accounts when an agency has not received an advance, since a valid obligation exists with the ordering account. If an agency accepts an order without an advance, which can only be the case with other Government accounts, the agency does report the transaction as "accounts receivable - unfilled customer order" on the FMS 2108. However, the agency must not disburse fund balances into a negative position on the basis of this receivable.
Unfilled customer orders do not exist for orders placed by the public, since agencies must receive advances with the orders for goods or services from the public. If an agency does receive an advance with the order for goods or services (as with the public), it reports the transaction through FACTS II in the preclosing unexpended balance via monthly transaction reporting. Do not report an "accounts receivable - unfilled customer order"; otherwise, fund resources will be overstated.
If the balance for column 8 is negative, agencies must footnote the negative amount in FACTS II.
Unpaid obligations must represent valid obligations supported by documentary evidence to conform with Section 1311 of Public Law 83-663 (68 Stat. 830). Column 9 represents the amount of orders for goods and services remaining unfilled at fiscal yearend for which the liability has not yet accrued (for definitions, see Section 4220).
When the ordering or customer agency has not received, by September 30th, goods or services for which it has placed an order, the agency must report future payment of funds as a valid obligation on the FMS 2108.
If the balance for column 9 is negative, agencies must footnote the negative amount in FACTS II.
Column 10 represents the liabilities for goods and services received and other liabilities incurred, not involving the furnishing of goods and services, as of the end of the fiscal year (for definitions, see Section 4220). Exclude advances received with orders for goods and services.
If the balance for column 10 is negative, agencies must footnote the negative amount in FACTS II.
Amounts presented in column 11 normally are unobligated balances. Unobligated balances of no-year and multiyear accounts for which authority to obligate has not expired are available for obligation. Unobligated funds of an expired fiscal year account are not available for new obligations but may be used for payments of adjusted obligations. Agencies must footnote negative amounts. Include in the footnote the cause and intended resolution. The total amount of receivables shown for the ensuing fiscal year appropriation account in columns 7 and 8 is included here as available to be carried forward into that account.
If the balance for column 11 is negative, agencies must footnote the negative amount in FACTS II.
FACTS II prompts agencies to enter footnotes (see Appendix 1, page 5) when required. Agencies post footnotes on the FMS 2108.
Extended authority to liquidate obligations may be granted through specific legislation that allows the obligated balance for an annual year or multiyear account to remain on the books and be available for disbursement purposes only for a specified number of years. Agencies must notify the Budget Control Team (see the Contacts page) in writing of the specific legislation for the account to remain on Treasury's books. Agencies must certify the obligated balances and required attributes and must footnote the FMS 2108, citing the appropriate law and date of approval. They must submit the request by the first business day of the fiscal year and must cancel any unobligated portion of the account balance.
Agencies cannot withdraw/cancel cashier fund balances or transfer them to another fiscal year account through FACTS II reporting. They may record withdrawals and cancellations only on the main account symbol. Agencies must close out cashier fund balances from one fiscal year account and must reestablish these balances in a new fiscal year account as a monthly transaction.
FMS conducts an analysis of the FACTS II generated FMS 2108 annually to ascertain the status of appropriation and fund balances. Agencies with negative balance accounts must provide information identifying the expected financing of the overdisbursement or whether an Anti-Deficiency Act violation exists.
An overdisbursement of a fund (cash) balance may be funded by special financing authority or the receipt of outstanding receivables. The agency also must cite the portion of the U.S. Code that allows it to disburse against receivables from the public or must disclose that the negative balance is related to erroneous charges from other Federal parties and must cite the information from the system used, for example, the Intra-Governmental Payment and Collection (IPAC) System.
Unamortized premium and discount reporting is limited to agencies that issue securities under special financing authority or that are required by OMB to report amortization as a budgetary resource. The premium or discount is amortized over the life of the securities and the amortization is reported on the agency's monthly statement of transactions.
For further information on investments in Treasury securities or agency securities and unrealized discount reported on the FMS 2108, see TFM Volume I, Part 2, Chapter 4300.
See Appendix 1 for an example of the FACTS II generated FMS 2108 for investments/unrealized discounts.
Pursuant to 31 U.S.C. 1555, agencies must close accounts with fiscal year designations as of September 30th of the fifth fiscal year after the availability period to incur new obligations ends.
Agencies close annual year accounts via an FMS 2108.
Agencies close no-year (X) accounts under the following conditions:
Canceled appropriation account balances are not available for obligation or expenditure for any purpose. However, Treasury accepts a supplemental statement of transactions to adjust closed account balances in cases where payments for valid obligations were made before account closings, but the payments were incorrectly classified to a current account or reported to a suspense or clearing account. Agencies must submit adjustment reporting within 6 months after the end of the subject fiscal year to receive consideration. They may charge all other unliquidated obligations for a closed account to a current appropriation established for the same general purpose. Refer to OMB Circular No. A-11, Section 130-14. Cumulative payment(s) from current funds to liquidate canceled obligations may not exceed 1 percent of the current appropriation or cause cumulative outlays to exceed the unexpended balance of the original appropriation.
Agencies must deposit collections received after an account has been closed in miscellaneous receipt account 3200. See the Federal Account Symbols and Titles (FAST) Book, a supplement to the TFM, at http://www.fms.treas.gov/fastbook.
On the fourth-quarter FACTS II submission, before an account will be closed, agencies must present all unobligated and obligated balances, including receivables and payables, as canceled. For further accounting guidance, refer to the USSGL TFM, Section III, Account Transactions, Part F, Yearend Preclosing and Closing Entries on the USSGL Web site at http://www.fms.treas.gov/ussgl.
FMS 2108 is available in FACTS II. It shows the preclosing unexpended balances of appropriation and fund accounts and balances of unfunded contract authority, borrowing authority, investments held (at par), unrealized discount, unamortized premium and discount, and funds held outside Treasury. Transactions to support the unexpended balance are provided to agencies through the monthly Governmentwide Accounting (GWA) Account Statement Application at http://www.gwa.gov. The annual Yearend Closing bulletin includes a schedule of reporting due dates.
Agencies must transmit electronically, through FACTS II, preclosing Adjusted Trial-Balances (ATBs) at the Treasury appropriation/fund symbol level using budgetary and certain proprietary USSGL accounts (see the USSGL Web site at www.fms.treas.gov/usggl). They should not round balances but should report the balances in complete amounts, including cents. Either the parent or the receiving entity, but not both, may report transfer appropriation accounts under the control of a receiving entity through FACTS II. Agencies determine whether the parent or receiving entity report. If the parent agency certifies the transfer appropriation accounts, then the spending agency must report the status of transfer appropriation accounts to the parent agency in time to be included in the parent agency's FACTS II submission. Transfer appropriation account funds should be returned to the parent/advancing account for disposition before yearend for accounts that must close.
Both the TFM and OMB Circular No. A-11 require data agreement.
FACTS II replaces the need to submit separate reports to Treasury and OMB, since the output of FACTS II results in the ability to print both the FMS 2108 and the SF 133 reports from one set of budgetary data. While eliminating duplicate reporting, FACTS II also improves the consistency of data reported Governmentwide.
Agencies should review carefully their procedures for identifying and classifying available special and trust fund receipts to prevent these receipts from being classified as appropriation reimbursements. They also must ensure that the budget schedules and Treasury reports are in agreement with these items.
Treasury provides preclosing unexpended balances through the FACTS II application. BRD requests that agencies log on to FACTS II and verify their Treasury Appropriation Fund Symbols (TAFS) accounts. Agencies should call BRD for assistance if they:
See Appendix 3 for the proof formula for individual line items of unexpended balances for appropriations and funds.
The preclosing unexpended balances provided through the FACTS II application agree with the ending balances shown on the GWA Account Statement for September. The preclosing balances cannot be changed in FACTS II. Agencies should verify reported data immediately to assure that appropriations of fund symbols and preclosing unexpended balances presented in FACTS II agree. If the appropriation of fund symbols and preclosing unexpended balances do not agree, an agency should immediately contact BRD and, with BRD's approval, should coordinate the necessary resolution. Also, if an agency detects a reporting error after submitting the report, it should contact FMS for assistance.
If an agency discovers discrepancies when reviewing yearend balances in FACTS II, it should contact BRD to request adjustments. BRD instructs agencies to submit paper copies of adjustments affecting the following reports:
For adjustments affecting FMS 1151: Nonexpenditure Transfer Authorization, BRD instructs agencies to submit their adjusted transactions through the GWA System Authority Transaction Module (ATM).
Agencies should retain copies of all adjusted transactions reported for FMS 224, FMS 1219/1220, SF 1218/1221, and FMS 1151 reports.
BRD reserves the right to review and determine if it will accept adjustments based on established criteria. If BRD accepts and approves the proposed adjustment, the adjustment is subsequently released to the STAR System, which then updates preclosing balances immediately. BRD accepts requests for adjustments for inclusion in the publication of the Combined Statement of Receipts, Outlays, and Balances of the United States Government (see the Yearend Closing bulletin for specific timeframes). Once the adjustments have been processed, BRD notifies agencies that they may proceed to complete and submit their FACTS II data. In early December, agencies can access their final September data through the GWA Account Statement Application.
Note
For fourth-quarter (yearend) FACTS II submission, Treasury requires certification by the agency's Chief Financial Officer (CFO), or authorized designee, for all accounts, including those with a zero balance. The FMS Enterprise Security Branch assigns SecurID cards to the certifying official. This SecurID card, with the unique logon ID and password, functions as, or replaces, the signature. If the person representing the certifying official has changed, the new designee must obtain a new SecurID card, logon ID, and password. Treasury does not require that agencies certify FACTS II submissions for the first, second, or third quarter.
The certification reads as follows:
"Pursuant to the authority vested in me, I transmitted to the Financial Management Service of the Department of the Treasury, by electronic means, my certification that the obligation balances in each appropriation account of the agency reflect proper existing obligations, and that expenditures from the account since the preceding review were supported by a proper obligation of funds and otherwise meet the criteria of 31 U.S.C. 1501(A). In doing so, I submit my electronic certification."
Agencies must maintain an up-to-date contact profile in FACTS II.
FMS requires that agencies report annually according to the schedule of reporting dates furnished in the annual Yearend Closing bulletin. It is essential that agencies meet the scheduled dates so that BRD can submit the Combined Statement of Receipts, Outlays, and Balances of the United States Government to the FMS Commissioner and OMB within the deadlines supported by law. If agencies can bring their records into agreement earlier than the final submission date, they should report through FACTS II at that time. FMS requests agency cooperation in coordinating processing of data between budget and accounting staffs to ensure timely and accurate submissions of related data to FMS and OMB. Timely submission of data permits FMS and OMB to schedule the preparation and reconciliation of material needed for their respective annual publications.
Any user requesting access to FACTS II must submit a GOALS II ESAAS request form to obtain a SecurID card, logon ID, and password. Users can download the ESAAS request form from the GOALS II Web site at http://www.fms.treas.gov/goals. On the ESAAS request form, select a FACTS II role. The FACTS II roles include:
BRD establishes FACTS II role assignments. It assigns TAFS to preparers and preparers to certifiers and headquarters reviewers.
Agencies fax the completed ESAAS request form to the Cash Accounting Division (see the Contacts page). Processing the access request form and mailing the card require significant leadtime; therefore, request a SecurID card, logon ID, and password for all users as soon as possible. Contact BRD for further questions or followup (see the Contacts page).
Users requesting to switch FACTS II roles contact BRD for approval and submit an ESAAS request form for processing. Users transferring to a different agency notify BRD and submit an ESAAS request form to update their SecurID card and ID profile.
If a user misplaces or forgets the logon ID or password, he or she should contact the FMS Help Desk to request resetting of the ID or password (see the Contacts page). Report lost or stolen SecurID cards to the Data Access Control Division (see the Contacts page) and complete an ESAAS request form for revocation of the lost card and reissue of a replacement card.
To return any SecurID card or revoke FACTS II access, send the card with a letter from management requesting revocation of the access to the Data Access Control Division (see the Contacts page).
For specific guidance on reporting via FACTS II, see the FACTS II Web site at http://www.fms.treas.gov/factsii. For assistance in logging on and navigating through the FACTS II application, click on the link to the FACTS II Client Online User's Guide or FACTS II Client Bulk Program.
For crosswalks to standard external reports (FMS 2108 and SF 133), refer to the USSGL TFM, Section V. USSGL TFM, Section IV, provides the most recent list of USSGL attributes used on the budgetary reports. See the USSGL Web site at http://www.fms.treas.gov/ussgl.
Refer dial-up and logon questions to the FMS Help Desk (see the Contacts page). Refer questions on the FACTS II application, such as edit checks and TAFS, to BRD (see the Contacts page).
Maintain up-to-date information on the FACTS II Contact Information profile, such as telephone numbers and e-mail addresses. Access the Contact Information dialogue box through the FACTS II online application under the File menu of the toolbar.
Direct inquiries concerning this chapter to:
Budget Reports Division
Financial and Budget Reports Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 518D
Hyattsville, MD 20782
Telephone: 202-874-9890
Submit requests to issue a warrant to close a no-year (X) account in writing to:
Budget Control Team
Budget Reports Division
Financial and Budget Reports Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 518D
Hyattsville, MD 20782
Telephone: 202-874-9950
To submit requests for FACTS II access or changes, send the ESAAS request form to:
Cash Accounting Division
Cash Accounting and Reporting Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 500E
Hyattsville, MD 20782
Telephone: 202-874-8270
Fax: 202-874-6170
To request resetting of the FACTS II ID or password, contact the FMS Help Desk at 202-874-4357.
To return any SecurID card or revoke FACTS II access, send the card with a letter from management requesting revocation of the access to:
Data Access Control Division
IT Security Operations Directorate
Information Resources
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 269
Hyattsville, MD 20782
Telephone: 202-874-4357
| App. No. | Form | Title | ||
| 1 | FMS 2108 | Sample FACTS II Generated FMS 2108s | ||
| 2 | USSGL Guide to Cancellations | |||
| 3 | FMS 2108 | Proof Formula for Individual Line Items |
Appendices are available in the PDF version, only.
1. Purpose
This transmittal letter releases revised I TFM 2-4200: Agency Reporting on Unexpended Balances of Appropriations and Funds (Federal Agencies' Centralized Trial-Balance System II, FMS 2108: Year-End Closing Statement). This chapter prescribes procedures for submitting yearend closing data to the Financial Management Service through the Federal Agencies' Centralized Trial-Balance System II. It applies to all departments and agencies of the executive branch and legislative and judicial agencies of the U.S. Government, including corporations subject to the Government Corporation Control Act (31 U.S.C. 9101-9109), as amended.
2. Page Changes
| Remove | Insert |
|
| I TFM 2-4200 (T/L 631) | I TFM 2-4200 |
3. Effective Date
This transmittal letter is effective immediately.
4. Inquiries
Direct questions concerning this transmittal letter to:
Budget Reports Division
Financial and Budget Reports Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 8D22
Hyattsville, MD 20782
Telephone: 202-874-9890
Date: July 31, 2007
Kenneth R. Papaj
Commissioner
