1.36.2  Treasury Information Executive Repository

Manual Transmittal

October 30, 2012

Purpose

(1) This transmits revised IRM 1.36.2, Administrative Accounting Financial Management Reports, Treasury Information Executive Repository.

Material Changes

(1) Changed Internal Financial Management to Financial Management Unit throughout the IRM.

(2) Section 1.36.2.2, Background, added information about the TIER upload error review process.

(3) Moved section 1.36.2.2.1, Authority, to section 1.36.2.3.

(4) Section 1.36.2.6, Integrated Financial System Derivation Rules:

  • Changed title to Integrated Financial System Derivation Rules.

  • Revised the section including additional information about Governmentwide Treasury Account Symbol (GTAS) attributes and derivation rules.

This section is effective on October 1, 2012.

(5) Section 1.36.2.7, Treasury Information Executive Repository Data Submissions:

  • Section 1.36.2.7 (2), revised online directions for locating the TIER submission due dates.

  • Section 1.36.2.7 (3), added Agency Financial Reports and removed online directions for locating the reports.

(6) Section 1.36.2.7.1 (3), Accounting Period 00 Submission, added beginning balances.

(7) Section 1.36.2.7.2, Monthly Submission:

  • Section 1.36.2.7.2 (2), modified BFC use of data quality check reports.

  • Section 1.36.2.7.2 (5), replaced Data Quality Scorecard with TIER data quality checklist.

(8) Section 1.36.2.7.3, Required Resubmissions:

  • Changed title from Quarterly Resubmission to Required Resubmissions.

  • Section 1.36.2.7.3 (1), added resubmission information.

  • Section 1.36.2.7.3 (4), removed references to quarterly data.

(9) Section 1.36.2.8, Fatal Errors, Warnings, and Data Quality Issues, deleted paragraph (4) on the Data Quality Self-Scoring Guide.

(10) Deleted section 1.36.2.8, 3-Day Close Data Quality Scorecard.

(11) Moved section 1.36.2.9.1, Maintaining Supporting Documentation to section 1.36.2.9.

(12) Section 1.36.2.10 (1) and (2), Certification of Treasury Information Executive Repository Data, removed references to the 3-Day Close Data Quality Scorecard.

(13) Minor editorial changes were made in the IRM.

Effect on Other Documents

This supersedes IRM 1.36.2, dated September 29, 2009.

Audience

Financial Management Operations and Functions.

Effective Date

(10-30-2012)

Pamela LaRue
Chief Financial Officer

1.36.2.1  (10-30-2012)
Overview

  1. This Internal Revenue Manual (IRM) provides information and guidance on IRS financial data submissions to the Treasury Information Executive Repository (TIER) system from the Integrated Financial System.

  2. The Office of the Chief Financial Officer, Financial Management Unit, Office of Financial Management Policy, develops and maintains this IRM.

1.36.2.2  (10-30-2012)
Background

  1. Treasury Information Executive Repository (TIER) is a Department of the Treasury financial data repository, which collects, processes, and stores bureau summary financial data that is used to produce Treasury's consolidated financial statements required by the Office of Management and Budget. The TIER also generates agency required financial management reports, including:

    1. SF 133.

    2. FMS 2108.

    3. FACTS I.

    4. FACTS II.

  2. The TIER executes four core business processes for Treasury:

    1. Captures monthly summarized general ledger budgetary and proprietary data (trial balances) in a standardized format at the Treasury fund symbol level.

    2. Performs validation checks to ensure the data is accurate and transmissions are complete.

    3. Aggregates and stores the financial data for analysis and reporting.

    4. Provides data for internal, external, and ad hoc financial and budgetary reporting requirements.

  3. The IRS accounting system, Integrated Financial System (IFS), generates a trial balance extract at the Treasury fund symbol level. The data is uploaded to TIER and validated using TIER edit checks.

  4. The uploaded data is initially stored in a TIER holding area until IRS verifies its accuracy and processes any necessary topside adjustments to correct data or clear fatal errors caused by the edit checks. The IRS may remove and replace data in the holding area, as needed.

  5. After IRS reviews the data and verifies there are no remaining fatal errors or data quality issues, the data is moved out of the holding area and loaded into TIER as a permanent file. Submitted files may not be deleted or edited by IRS.

  6. Unless Treasury authorizes an extension, IRS is required to submit monthly TIER data as a permanent file by 5 p.m. Eastern Standard Time on the third workday after the close of the month. This is referred to as the 3-Day Close.

1.36.2.3  (10-30-2012)
Authority

  1. The authority for these policies and procedures includes:

    1. Department of the Treasury Memorandum, Treasury Information Executive Repository (TIER), February 19, 1999.

    2. Department of the Treasury Memorandum, Data Flow Control Procedures Document, April 5, 1999.

1.36.2.4  (10-30-2012)
Responsibilities

  1. The Financial Management Unit is responsible for the TIER submission.

  2. The Beckley Finance Center (BFC), with oversight from the Office of Financial Reports (OFR), is responsible for generating, balancing, correcting, validating, and submitting the IRS data file to TIER.

  3. The OFR works with BFC to validate data and certify the file before submission to TIER.

  4. The Office of Financial Management Systems (OFMS) works with BFC to correct IFS data that creates fatal errors in TIER.

1.36.2.5  (10-30-2012)
Treasury Information Executive Repository Website

  1. The IRS employees who are registered TIER users have access to the TIER website (WebTIER) in order to:

    1. Generate and review online TIER reports.

    2. Update and submit TIER files.

  2. The IRS contractors and consultants who are registered TIER users also have access to WebTIER in order to generate and review online TIER reports.

1.36.2.6  (10-01-2012)
Integrated Financial System Derivation Rules

  1. The IRS accounting system (IFS) is configured to meet the reporting requirements for:

    1. Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS), which is the standard for all Federal agencies. GTAS will go into production effective FY 2014.

    2. TIER, which is specific to Treasury and its bureaus.

  2. The GTAS requirements are on the Treasury website at: http://www.fms.treas.gov/gtas/index.html.

  3. The GTAS reporting for IRS and other Treasury bureaus occurs through TIER at the component Treasury Account Symbol (TAS) level.

  4. The OFMS maintains and updates the IFS derivation strategies whenever:

    1. New or modified requirements are issued by Treasury.

    2. New master data elements (such as Standard General Ledger (SGL) accounts, TAS, funds, functional areas) are added to IFS.

  5. TIER/GTAS attributes may be input into IFS using:

    1. Direct - User Input. While not as common as indirect input, users enter TIER/GTAS attributes (such as a trading partner) by direct input when the document is processed.

    2. Indirect - Derivation Rules. The most common way TIER/GTAS attributes are entered into IFS. The OFMS configures a set of rules based on relationships between data elements.

  6. The derivation rules apply to both the direct user input data and the data that comes from interfaced transactions, such as payroll. This enables IFS to derive TIER/GTAS attribute values.

  7. Derivation rules in IFS may include combinations of one or more of the following relationships:

    1. SGL accounts. Certain TIER/GTAS attributes apply to specific SGL accounts. An example is covered/uncovered liabilities.

    2. Treasury accounts. Some TAS have attributes that apply to all records for the account. An example is availability type, such as F for clearing account.

    3. IFS funds. A subdivision of TAS. Fund codes are used to separate and derive TIER/GTAS attributes based on the fund master record. Examples include year of budget authority (BAL versus NEW) and fund type (D versus R).

    4. Functional areas. A subdivision of TAS. Functional areas are used to derive TIER/GTAS attributes, such as apportionment and program reporting category.

    5. Vendors/customers. Buyer/seller transactions with Treasury and other government agencies and organizations report certain attributes based on the vendor/customer master record trading partner field. In some cases, values such as trading partner originate from external procurement systems or the General Services Administration.

1.36.2.7  (10-30-2012)
Treasury Information Executive Repository Data Submissions

  1. The BFC downloads cumulative budget and financial data from the IRS administrative trial balance for submission to TIER. All TIER updates, submissions, and transmissions are joint activities between BFC and OFR.

  2. The Treasury Deputy Chief Financial Officer (DCFO) posts a schedule of current year TIER submission due dates in the Agency Financial Report (AFR) at: https://hqapps.treas.gov/dcfo/. To locate the TIER submission due dates, select:
    (FY) Timeline on the left side under documents.

  3. Prior Agency Financial Reports, formerly known as Performance Accountability Reports, are posted on the Office of the DCFO website at: http://www.treas.gov/offices/management/dcfo/accountability-reports/.

  4. The Treasury DCFO notifies IRS of changes in the submission dates or other changes in the TIER submission reporting requirements by posting the changes on the DCFO Arena website at https://hqapps.treas.gov/dcfo/ or by email.

1.36.2.7.1  (10-30-2012)
Accounting Period 00 Submission

  1. The Accounting Period 00 file is a roll-up of Accounting Period 12 (September) data from the previous fiscal year. The Accounting Period 12 post-close account balances become the beginning balances for the new fiscal year.

  2. The BFC generates the Accounting Period 00 file in November and submits it to TIER by the date established by the Treasury DCFO.

  3. The BFC and OFR jointly verify SGL account balances and TFS attributes for consistency between the prior fiscal year-end (Accounting Period 12) and the current fiscal year beginning balances (Accounting Period 00), before the Accounting Period 00 file is submitted to TIER.

1.36.2.7.2  (10-30-2012)
Monthly Submission

  1. After the close of the monthly accounting period, BFC generates a cumulative trial balance from IFS and submits the file to TIER. The BFC performs this action every month except for Accounting Period 01 (October). Treasury waives the October TIER submission requirement due to year-end time constraints and reporting deadlines.

  2. The BFC generates data quality check reports from TIER and uses them to help verify the data's accuracy before final submission of the file to TIER.

  3. The BFC generates the Report on Budget Execution (SF 133) and reviews it with the OFR and Corporate Budget for errors (for example, negative balances for obligations, accurate apportionment reporting) requiring correction by topside adjustments.

  4. The BFC prepares the topside adjustments to correct errors identified in the review of the trial balance, the TIER data quality checklist, and the Report on Budget Execution (SF 133).

  5. The Financial Management Unit must resolve all fatal errors and data quality issues before the file is submitted as a permanent file to Treasury. Completion of the TIER data quality checklist helps ensure the IRS file is accurate.

  6. The BFC submits the monthly file to TIER by 5 p.m. Eastern Standard Time on the third workday after the close of the month to meet the 3-Day Close requirement.

1.36.2.7.3  (10-30-2012)
Required Resubmissions

  1. Resubmissions will be required at least seven (7) business days after the 3-Day Close. The actual number of resubmissions are determined by the Office of Management and Budget (OMB) and Treasury. Treasury provides IRS with the schedule annually.

  2. The IRS must reconcile account balances to the fund balance activity reported on the Account Statement generated by the Central Accounting Reporting System (CARS).

  3. The BFC and OFR verify that the total disbursements, reported on the Report on Budget Execution (SF 133), agree with the Account Statement.

  4. The BFC generates and submits the consolidated data to TIER for Federal Agencies' Centralized Trial-Balance System (FACTS) reporting requirements following the same procedures outlined in IRM 1.36.2.7.2, Monthly Submission.

1.36.2.7.4  (10-30-2012)
Fiscal Year-end Submission

  1. The BFC generates and submits the consolidated fiscal year-end TIER data following the same procedures outlined in IRM 1.36.2.7.2, Monthly Submission, and IRM 1.36.2.7.3, Required Resubmissions.

1.36.2.7.5  (10-30-2012)
Preliminary Files

  1. The BFC generates the preliminary files from IFS for review five (5) business days prior to the month-end closing.

  2. The BFC and OFR review the files for errors in conjunction with the TIER Fatal Error Report. The OFMS makes corrections in IFS prior to the month-end, whenever possible. The BFC and OFR also work closely with Corporate Budget to ensure correct reporting of budget entries.

1.36.2.8  (10-30-2012)
Fatal Errors, Warnings, and Data Quality Issues

  1. After BFC submits a file to TIER, TIER validates the data and identifies data errors:

    1. File - An empty file or incorrect file.

    2. Record - The expected record type is not present within the file.

    3. Field - The data fields within a record do not contain the data TIER expects.

    4. Report - The result of validating the data to the Report on Budget Execution (SF 133).

  2. The TIER also validates the contents of the bureau code, SGL account number, TFS, and budget object code data fields to their respective validation tables. If TIER does not find a match in one of the related tables, it rejects the data field and the record.

  3. After all checks are completed, BFC generates:

    1. Fatal Error Report - Identifies each TIER fatal error that occurs when transmitted data fields contain incorrect data. The data must be corrected, resubmitted, and revalidated.

    2. Warning Report - Identifies potential problem areas in the transmitted data.

  4. To clear fatal errors, warnings, and data quality issues:

    1. The BFC, OFMS, or OFR enter journal entries into IFS to correct conditions and postings that created the fatal errors, warnings, and data quality issues. Journal entries clear fatal errors for the next month but not fatal errors for the current month.

    2. The BFC posts topside adjustments directly to the TIER file to clear fatal errors for the current month.

  5. The BFC must repeat topside adjustments each month until the conditions that caused the errors, warnings, and data quality issues are corrected in IFS via journal entries or other actions. The original TIER file that caused the fatal errors must be used when preparing the topside adjustments.

  6. The BFC must clear fatal errors relating to footnote requirements by entering footnote entries directly on the TIER website.

1.36.2.9  (10-30-2012)
Maintaining Supporting Documentation

  1. The BFC and OFR maintain copies of reports, data files, adjustments, and relevant supporting documentation. The OFR maintains permanent files for each submission.

1.36.2.10  (10-30-2012)
Certification of Treasury Information Executive Repository Data

  1. The OFR personnel responsible for the submission review and approve all TIER topside adjustment work papers prior to loading the final TIER file from the holding area into the TIER repository.

  2. The TIER data must not be moved to the repository until the Director, OFR, or his/her designee, approves all TIER topside adjustment work papers and certifies the TIER data submission is complete and accurate. After the approval, BFC moves the file from the TIER holding area into TIER as a permanent file.


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