Approved - Jan. 30, 2009
System Overview
FMIS provides the data necessary to support and prepare the revenue and refund aspect of the IRS custodial financial statement and the GAO financial audit. It takes information from IMF, BMF, and ANMF files, outputs transaction detail reports, and audit trails for all FY cash receipts. In addition, the FMIS application captures all revenue reclassification amounts from IMF, BMF, and ANMF, as well as the CADE application, including credit interest, Earned Income Tax Credits (EITC), refund reversals, all assessment and abatement adjustment transaction, and all returns. The application generates reports including the collections on FICA and Excise tax trust funds.
Purpose of the System
FMIS provides the data necessary to support and prepare the revenue and refund aspect of the IRS custodial financial statement and the GAO financial audit. This application outputs transaction detail reports and audit trails for all FY cash receipts originally from the Individual Master File (IMF), the Business Master File (BMF) and the Automated Non Master File (ANMF) files. In addition, the FMIS application captures all revenue reclassification amounts from the master files mentioned above, as well as the Customer Account Data Engine (CADE) application, including credit interest, Earned Income Tax Credits (EITC), refund reversals, all assessment and abatement adjustment transaction, and all returns. The application generates reports including the collections on FICA and Excise tax trust funds.
In January of 2008, an enhancement was added to the FMIS Custodial Detail Database (CDDB) to load Revenue Receipt and Refund transactions originally taken from the master files and from a number of other FMIS input systems: the LockBox, Integrated Submission and Remittance Processing (ISRP), Electronic Federal Tax Payment System (EFTPS), Federal Tax Deposit (FTD) and End of Day (EOD) processing (part of the Integrated Data Retrieval System (IDRS)). CDDB also receives the Deposit Tickets, Deposit Vouchers, and Refund Schedule Number Summaries from the Interim Revenue Accounting and Control System (IRACS). The current release of the CDDB added the transaction level support for payments and refunds that are summarized in the IRACS. Processing includes GAO Audit Classification, matching between master file and the input systems, summary and reconciliation processing between IRACS data and the input systems, and master file reversal audit processing.
System of Record Numbers
-
Treasury/IRS 22.054--Subsidiary Accounting Files
-
Treasury/IRS 22.061--Individual Return Master File (IRMF)
-
Treasury/IRS 24.030—Customer Account Data Engine( CADE )Individual Master File (IMF), (Formerly: Individual Master File (IMF))
-
Treasury/IRS 24.046--CADE Business Master File (BMF) (Formerly: Business Master File (BMF))
-
Treasury/IRS 26.019--Taxpayer Delinquent Accounts (TDA) Files including subsystems: (a) Adjustments and Payment Tracers Files, (b) Collateral Files, (c) Seized Property Records, (d) Tax Small Business/Self Employed (SB/SE), Wage & Investment (W&I), Large and Mid-Size Business (LMSB) Waiver, Forms 900, Files, and (e) Accounts on Child Support Obligations
-
Treasury .009--Treasury Financial Management Systems (formerly Treasury/DO .210--Integrated Financial Management and Revenue System)
-
Treasury/IRS 34.037--IRS Audit Trail and Security Records System
Data In the System
1. Describe the information (data elements and fields) available in the system in the following categories:
A. Taxpayer
B. Employee
C. Audit Trail Information (including employee log-in info)
D. Other (Describe)
A. Taxpayer
B. Employee
FMIS does not contain any employee information
C. Audit Trail Information (including employee log-in info)
FMIS audit trail protection is provided by Modernization and Information Technology Services (MITS)-21 General Support Systems (GSS), System of Records Notice Number: Treasury/IRS 34.037.
D. Other
IRS Financial Summaries (to include accounting data, monetary payment amounts, and monetary refund amounts)
2. Describe/identify which data elements are obtained from files, databases, individuals, or any other sources.
A. IRS
B. Taxpayer
C. Employee
D. Other Federal Agencies (List agency)
E. State and Local Agencies (List agency)
F. Other third party sources (Describe)
A. IRS
All data is received from the IBM Mainframe. The following systems however are considered to be feeder systems as data is provided by them, to the Mainframe, where the FMIS application is enabled to read it:
-
Individual Master File (IMF), and Customer Account Data Engine (CADE):
-
Name
-
SSN
-
Name Control
-
Address
-
Date of Birth
-
Automated Non-Master File (ANMF):
-
Name
-
SSN
-
EIN
-
Name Control
-
Address
-
Date of Birth
-
Business Master File (BMF):
-
Name
-
EIN
-
Name Control
-
Address
-
Lockbox, Integrated Submission and Remittance Processing (ISRP), Electronic Federal Tax Payment System (EFTPS), and End-of-Day (EOD):
-
Interim Revenue Accounting Control System (IRACS):
-
Accounting data
-
Monetary payment amounts
-
Monetary refund amounts
B. Taxpayer
FMIS does not receive any data directly from taxpayers.
C. Employee
No data is collected from the employee or the employee’s access to shared resources.
D. Other Federal Agencies
FMIS does not collect data from other Federal agencies.
E. State or Local Agencies
FMIS does not collect data from State or Local governments.
F. Other third party sources
FMIS does not collect data from any third party sources.
3. Is each data item required for the business purpose of the system? Explain.
Yes. Each data item is necessary in support of the IRS custodial finance statement audit. FMIS supplies reports and data used to prepare the IRS custodial financial statements and supports the GAO Annual Fiscal Year Financial Statement Audit. IRS custodial financial statements are a significant part of the overall Treasury financial statements compiled for the government-wide financial statements each year and are audited by GAO.
4. How will each data item be verified for accuracy, timeliness, and completeness?
There is no direct user input to the FMIS system. All data is received from other systems.
To ensure no data is lost, the Log Accounting Report System (LARS) is used to ensure that the number of records sent matches the number of records received by FMIS. Validity and accuracy of that data is the responsibility of the systems that provide data to FMIS.
5. Is there another source for the data? Explain how that source is or is not used.
No. There is no other source for the data.
6. Generally, how will data be retrieved by the user?
Customers do not directly access the FMIS system. The Chief Financial Officer (CFO) will make a request to the FMIS programmers for a report. The programmers will execute the batch file process to produce the report and will then supply the results to the user.
Developers/Programmers must authenticate to the IBM mainframe. They can then execute the FMIS batch files processes to produce reports.
7. Is the data retrievable by a personal identifier such as name, SSN, or other unique identifier?
Yes. Data can be retrieved by a personal identifier, such as: SSN, Name, EIN, Date of Birth and Address. This data cannot be accessed directly in FMIS, however. It can only be viewed based on output reports which are processed through the IBM mainframe.
Access To The Data
8. Who will have access to the data in the system (Users, Managers, System Administrators, Developers, Others)?
Approved IRS Personnel, such as, the Chief Financial Officer, Business Systems Development Project Manager, Technical Advisor, Developers, Contractors and Managers have the ability to request reports from the developers/programmers. However, they do not have any rights within the system itself.
Developers/programmers have permission to execute the FMIS batch processes and retrieve the output.
-
Role: Developers/programmers
Permissions: Execute batch processes and retrieve output
-
Role: Chief Financial Officer,
Business Systems Development Project Manager,
Technical Advisor,
Managers
Permissions: Request reports from developers/programmers, view output file provided by developers/programmers
-
Role: Contractors
Permissions: Request reports from developers/programmers, view output file provided by developers/programmers in order to ensure the integrity of the output media.
Contractors work at both IRS and non-IRS facilities. They only can access the IRS network through IRS provided equipment. Contractors have a Moderate Risk Background Investigation.
9. How is access to the data by a user determined and by whom?
Managers and Contracting Officer’s Technical Representatives (COTR) determine access. It is determined on an individual and "as needed" basis. Online 5081 has to be completed in order for access to be granted. Because this is a steady stack legacy system, programmers require access for continued maintenance. FMIS requires programmers and report prepares to be authorized.
10. Do other IRS systems provide, receive, or share data in the system? If YES, list the system(s) and describe which data is shared. If NO, continue to Question 12.
Yes.
Systems Providing Data to FMIS via the IBM Mainframe:
Individual Master File (IMF), and Customer Account Data Engine (CADE):
-
Name
-
SSN
-
Name Control
-
Address
-
Date of Birth
Automated Non-Master File (ANMF):
-
Name
-
SSN
-
EIN
-
Name Control
-
Address
-
Date of Birth
Business Master File (BMF):
-
Name
-
EIN
-
Name Control
-
Address
Lockbox, Integrated Submission and Remittance Processing (ISRP), Electronic Federal Tax Payment System (EFTPS), and End-of-Day (EOD):
Interim Revenue Accounting Control System (IRACS):
-
Accounting data
-
Monetary payment amounts
-
Monetary refund amounts
Systems Receiving Data from FMIS via the IBM Mainframe:
-
Business Performance Management System (BPMS): No Taxpayer information
-
Compliance Data Warehouse (CDW): Receives encrypted SSN from ANMF
-
Chief Financial Officer (CFO) Accounts Receivable Dollar Inventory (ARDI) Management System (CAMS): TINS are provided for research purposes only.
11. Have the IRS systems described in Item 10 received an approved Security Certification and Privacy Impact Assessment?
Business Master File:
-
Certification & Accreditation (C&A) – June 14, 1007, expires June 14, 2010
-
Privacy Impact Assessment (PIA) – April 10, 2007, expires April 10, 2010
Individual Master File:
-
C&A – June 21, 2007, expires June 21, 2010
-
PIA – June 7, 2007, expires June 7, 2010
Automated Non-Master File:
-
C&A – June 6, 2007, expires June 6, 2010
-
PIA – March 21, 2007, expires March 21, 2010
Compliance Data Warehouse:
-
C&A – July 26, 2007, expires July 26, 2010
-
PIA – February 16, 2007, expires February 16, 2010
Business Performance Management System:
-
C&A – February 19, 2008, expires February 19, 2011
-
PIA – June 19, 2007, expires June 19, 2010
Customer Account Data Engine:
-
C&A – May 1, 2008, expires May 1, 2011
-
PIA – February 22, 2008, expires February 22, 2011
Integrated Submission and Remittance Processing:
-
C&A – August 9, 2007, expires August 9, 2010
-
PIA – September 14, 2006, expires September 14, 2009
Electronic Federal Tax Payment System:
-
C&A – April 3, 2007, expires April 3, 2010
-
PIA – April 26, 2006, expires April 26, 2009
Federal Tax Deposit:
-
C&A – June 7, 2006, expires June 7, 2009
-
PIA – August 23, 2007, expires August 23, 2010
Interim Revenue Accounting Control System:
-
C&A – February 28, 2007, expires February 28, 2010
-
PIA – April 11, 2006, expires April 11, 2009
CFO ARDI Management System:
-
C&A – February 15, 2008, expires February 15, 2011
-
PIA – January 11, 2006, expires January 11, 2009
End of Day (Part of IDRS):
-
C&A – May 18, 2006, expires May 18, 2009
-
PIA – March 22, 2006, expires March 22, 2009
12. Will other agencies provide, receive, or share data in any form with this system?
GAO receives reports and data files. The Treasury Inspector General for Tax Administration (TIGTA) may also request data files.
In addition, Lockbox is a Department of Treasury owned application that serves as a feeder system to the FMIS application. Lockbox sends revenue and payment transactional data to FMIS. The application does not directly connect to FMIS, however its’ data is sent to the IBM Mainframe, where the FMIS application can read it.
Administrative Controls of Data
13. What are the procedures for eliminating the data at the end of the retention period?
Data within the Custodial Detail Database (CDDB) database is retained for 5 years. Once the retention period has expired, a batch purge program will identify all records that are more than five years old and remove them. The database shall be backed up prior to running the batch purge program.
FMIS data queries of IMF, BMF and ANMF are stored in a flat file on the IBM mainframe. The retention period for these files is 18 months, unless a customer specifically requests a longer retention period. After the retention period expires, the files are deleted.
This system does not have a Records Control Schedule approved by NARA. It will however, be one of the first orders of business to obtain a Records Control Schedule in the year 2009.
14. Will this system use technology in a new way? If “YES”, describe. If “NO”, go to Question 15.
No.
15. Will this system be used to identify or locate individuals or groups? If so, describe the business purpose for this capability.
No.
16. Will this system provide the capability to monitor individuals or groups? If yes, describe the business purpose for this capability and the controls established to prevent unauthorized monitoring.
No.
17. Can use of the system allow IRS to treat taxpayers, employees, or others, differently? Explain.
No. FMIS is strictly a reporting system. It feeds the Business Performance Management System (BPMS) and is used as an analytical tool by the operating divisions to make business decisions.
18. Does the system ensure “due process” by allowing affected parties to respond to any negative determination, prior to final action?
No.
19. If the system is Web-based, does it use persistent cookies or other tracking devices to identify Web visitors?
No
View other PIAs on IRS.gov
|
