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Federal Financial Transparency,Accountability, & Integrity
The Digital Accountability andTransparency Act, H.R. 2146 IH
Volume 4 Decision MakingVirtual & 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
Decision Making
TransparencySingle Financial Data
RepositoryFinancial Analysis
Public InternetAccessAccountability
Independent-Data ActAudit Reporting
Financial Reporting Performance Reporting
IntegrityFinancial Literacy
Near Term–CPE TrainingLong Term-Federal Financial
Management Institute
Government Accountability Office
Independent Agency
Office of Management & Budget
Exec
utive
Bra
nch
Data Act Financial Board
Independent Agency
Treasury Department
Exec
utive
Bra
nch
Congress
Legislative Branch
Whitehouse
Exec
utive
Bra
nch
NationalArchives & Records
Administration&
Library ofCongress
Federal GovernmentDepartments
&Agencies
FederalFinancial
ManagementBoard
Virtual&
ConsolidatedFinancial Data
RepositoryVir
tual
Fin
anci
al
Dat
a R
epos
itor
y
• Data integration• 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
• 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
Virtual & Consolidated Financial Data Repository
Public&
Public SectorDecision Makers
FederalFinancial
ManagementBoard
(FFMB)GAO, OMB,
CBO, FSOC, & Treasury
Department
FederalGovernment
Departments & Agencies
Con
solid
ated
Fina
ncia
l Dat
aR
epos
itor
y
ThomsonReuters
LexusNexis
PrivateSector
CongressionalQuarterly
AICPA
FinancialRegulators
FSOC (10 Voting Mbrs.)Sec .Treasury, FRB,
CFPB, CFTC , FDIC, FHFA, NCUA,
OCC, SECPresident
App.FASABFASB
NASBALegislation Hyperlinks:
FFATA – PL 109-282
Data Act – H.R. 2146
Federal Financial Transparency,Accountability, & Integrity
Virtual & ConsolidatedFinancial Data Repository
Structured & Unstructured Data Warehouse
GWA Account Statement RDBMS
Documents: A Citizen's Guide to the 2010 Financial Report of the
U.S. Government
Semi-structured: Daily, Monthly, Quarterly & Annual
Treasury Statements
Agency Core Accounting System Detail Transaction
Data
Cloud ComputingPublic, Media, Colleges & Universities Access
Business IntelligenceAnalysis
CentralData
Warehouse
Repository
Server
Data
DynamicStatic
Custom documentsCustom documents
GeospatialGeospatial
View/Search FormsView/Search Forms
Search/AnalyticsSearch/Analytics
Mobile DeliveryMobile Delivery
Information Exploitation & Sharing
Deliver: Any FormatIngest AS-IS
Internet
DATA: S.3606.PCS USDA
Appropriations Act, 2011&
FASAB Performance & Accountability Reports
MarkLogicServerProof
ofConcept
Combined Statement
HR 4818 FMS Coding
Overview Treasury Account Symbol (TAS) coding relationships to legislation.
http://relationships.fmsi.net
Department of AgricultureFY 2005 Treasury Account Symbol
Coding ProcessHR 4818 – PL 108-447
BulletinBulletin
MarkLogic ServerIngested DocumentsMarkLogic Server
Ingested Documents
FMS Legislative Review Proof of ConceptFMS Legislative Review Proof of Concept
CGAC StructureTAS & BETC
http://cgac.fmsi.net
Future MarkLogic Server
Query & Reporting
Future MarkLogic Server
http://mlprocess.fmsi.net
Undisbursed & Receipt Acct Ledger
http://gwa_acstate.fmsi.net
File UpdateFile Update
Subsequently Publish Documents From MarkLogic ServerSubsequently Publish Documents From MarkLogic Server
Annual Financial Report
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
DynamicStatic
Custom DocumentsCustom Documents
Mobile DeliveryMobile DeliveryInformation exploitation & Sharing
GeospatialGeospatial
View/Search FormsView/Search Forms
Search/AnalyticsSearch/Analytics
MarkLogic OutputsMarkLogic OutputsFederal AccountsSymbols & Titles
See page 17 for receipt account fund structure an page 65 for expenditure account
fund structure.
Public Law PL 108-447Public Law
PL 108-447
AppropriationCommittee Report
108-792 pg 3-45
AppropriationCommittee Report
108-792 pg 3-45
ConferenceCommittee Report
HR 4818
ConferenceCommittee Report
HR 4818
Monthly TreasuryStatement
Monthly TreasuryStatement
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
MarkLogicServerProof
ofConcept
AgencyAudit Reports
HR 4818 FMS Coding
Overview Treasury Account Symbol (TAS) coding relationships to legislation.
http://relationships.fmsi.net
Government Accountability OfficeOversight Research & Audit
Proof of Concept
GAO Audit & Accountability
ReportsOversight Report
MarkLogic ServerIngested DocumentsMarkLogic Server
Ingested Documents
FMS Legislative Review Proof of ConceptFMS Legislative Review Proof of Concept
CGAC StructureTAS & BETC
http://cgac.fmsi.net
Future MarkLogic Server
Query & Reporting
Future MarkLogic Server
http://mlprocess.fmsi.net
Undisbursed & Receipt Acct Ledger
http://gwa_acstate.fmsi.net
File UpdateFile Update
Subsequently Publish Documents From MarkLogic ServerSubsequently Publish Documents From MarkLogic Server
Agency Grantor Performance, Report & Grantee Performance
Evaluation Requirements
Treasury FMSLegislative ReviewProof of Concept
DynamicStatic
Custom DocumentsCustom Documents
Mobile DeliveryMobile DeliveryInformation exploitation & Sharing
GeospatialGeospatial
View/Search FormsView/Search Forms
Search/AnalyticsSearch/Analytics
MarkLogic OutputsMarkLogic OutputsFederal AccountsSymbols & Titles
See page 17 for receipt account fund structure an page 65 for expenditure account
fund structure.
GAOCongressional
Reports
GAOCongressionalTestimonies
OMBBudget Reports
AgencyFinancial Statements
Grantee & Subcontractor Performance & Status Reports
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 Financial Transparency,Accountability, & Integrity
Financial Literacy&
Education Commission
Course # Credits Foundation for Federal Financial Management (FFFM) Curriculum
Course # Credits Description
1 3 Federal Financial Management OverviewTextbook – Federal Accounting HandbookTextbook – Early Warnings and Quick Response: Accounting in the Twenty-First Century – Wealth Measurement ModelGovernment Accountability Office Glossary of TermsFundamentals of Federal Financial AccountingCertifying Officers - Roles and ResponsibilitiesTreasury’s Central Accounting RequirementsIPAC - Intra-Governmental Payment and Collection Prompt Pay2 3 Federal Core Accounting System Textbook3 3 Federal High Performance Management Textbook4 3 Federal Budget Execution, Funds Control & Anti Deficiency ActReconciling Fund Balance With Treasury – TFM_Part 2—Chapter 5100Reconciling the Fund Balance w/Treasury SupplementFMS 6652 Statement of Difference – DisbursementsFMS 6652 Statement of Difference – DepositsGovernmentwide Accounting System - Account Statement User ManualFMS 6653: Undisbursed Appropriation Account LedgerFMS 6654: Undisbursed Appropriation Account Trial BalanceFMS 6655: Unappropriated Receipt Account LedgerFMS 6655: Receipt Account Trial BalanceFMS 6655: Report of Unavailable Receipt Transactions5 3 Federal Accounting Concepts & StandardsGovernmental Budgeting and Accounting ConceptsFederal Accounting Standards Advisory Board6 3 Federal Appropriation ProcessPractical Applications of Appropriations LawThe Budget System & ConceptsOMB Circular A-11The Budget Process
Course # Credits Foundation for Federal Financial Management (FFFM) Curriculum
Course # Credits Description
6 3 Federal Appropriation ProcessPractical Applications of Appropriations LawThe Budget System & ConceptsOMB Circular A-11The Budget Process7 3 Federal Standard General Ledger & Anti Deficiency ActU.S. Standard General Ledger: Basic – Chart of Accounts U.S. Standard General Ledger: Intermediate – Transactions and T AccountsU.S. Standard General Ledger: Advanced – FACTS I & FACTS II Reporting8 3 Federal Financial Reports – AgencyFACTS I: Reporting Proprietary Accounting DataFACTS II: Reporting Budget Execution DataStandard External ReportsSF-133: Report on Budget ExecutionFMS 2108Form & Content Reporting:Balance SheetStatement of Net CostStatement of Changes in Net PositionStatement of Custodial ActivityFIRST – Financial Information & Reporting StandardizationFMS 224: Statement of TransactionsSF 1219 & SF 1218 Statement of AccountabilitySF 1220 & SF 1221 Statement of Transactions9 3 Federal Financial Reports - TreasuryDaily Treasury StatementMonthly Treasury StatementCombined StatementFinancial Report of the United States GovernmentTreasury Bulletin
Course # Credits Foundation for Federal Financial Management (FFFM) Curriculum
Course # Credits Description10 3 Federal Financial ControlOMB Circular A-123 Textbook11 3 Federal Financial Analysis & Federal Activity Based Cost Accounting12 3 Federal Financial Management and Authentication Textbook13 3 Government Policy, Procedures & Regulations:Department of the Treasury, Treasury Financial ManualOffice of Management & Budget, OMB CircularsGovernment Accountability OfficeFederal Accounting Standards Advisory Board, Principles, Concepts & StandardsFinancial Systems Requirements:Standards Business PracticesCore Financial Systems RequirementsCommon Government-wide Accounting Classification System – Civilian AgenciesStandard Financial Information Structure - Department of Defense Charge Card Data Elements
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 andTransparency Act, H.R. 2146 IH
Federal Financial Management Board
• Executive Branch Independent Agency
• Presidential Appointment & Senate Confirmation of Chairman & Chief Financial Officer and ControllerCertified 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
MarkLogic User GroupConference
Apr 30-May 3, 2012
Government ForumNov 16, 2011
Ronald Regan BuildingWashington, DC
Fordham UniversityConference
Federal Financial Transparency,
Accountability, & Integrity
Jan 23, 2012
Fordham UniversityNew York, New York
AGA Professional
Development Conference
Jul 29-Aug 1, 2012 San Diego, CA
Decision Making
TransparencySingle Financial Data
RepositoryFinancial Analysis
Public InternetAccess
AccountabilityIndependent-Data
ActAudit Reporting
Financial Reporting
Performance Reporting
IntegrityFinancial Literacy Near Term–CPE
TrainingLong Term-Federal
Financial Management Institute
MarkLogic
Grant Thornton
&Kearney & Company
Government Accountability
Office
Library of Congress
& Department of Defense
Treasury Financial
Management Service
Federal Financial Transparency, Accountability, & Integrity Public & Private Sector Partnership
AGA CPAG Research ReportUnstructured Database Technology
