1.36.2 Treasury Information Executive Repository

Manual Transmittal

December 08, 2017

Purpose

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

Material Changes

(1) IRM 1.36.2.1, Program Scope and Objectives, added to conform to the new internal control requirements described in IRM 1.11.2, Internal Revenue Manual (IRM) Process. Also, rearranged and updated existing IRM content to place information involving internal controls for the IRM under this subsection. All other subsequent subsections were renumbered accordingly.

(2) IRM 1.36.2.1.3.2, Deputy Associate Chief Financial Officer for Administrative Financial Management (DACFO-AFM), added.

(3) IRM 1.36.2.1.3.3, Deputy Associate Chief Financial Officer for Custodial Financial Management (DACFO-CFM), added.

(4) IRM 1.36.2.1.3.8, Chief, Revenue Reporting (RR), added.

(5) IRM 1.36.2.3.3, Three-Day Close, revised title to 1st Treasury Information Executive Repository (TIER), updated to reflect current process, and moved to IRM 1.36.2.3.3.

(6) IRM 1.36.2.3.4, Second Submission (If Required), revised title to 2nd TIER, updated to reflect current process, and moved to IRM 1.36.2.3.4.

(7) IRM 1.36.2.3.5, Only TIER, added.

(8) This revision includes minor editorial changes throughout the document.

Effect on Other Documents

IRM 1.36.2, dated April 8, 2015, is superseded.

Audience

Financial Management Operations and Functions.

Effective Date

(12-08-2017)

William H. Maglin II
ACFO for Financial Management

Program Scope and Objectives

  1. Purpose:

    1. This Internal Revenue Manual (IRM) provides information and guidance on IRS financial data submissions to the Treasury Information Executive Repository (TIER) system. The TIER is a database containing a record of all month-end Standard General Ledger (SGL) account balances at the lowest level of attribute detail for each Treasury Account Symbol (TAS).

    2. The Chief Financial Officer (CFO), Financial Management Unit, Financial Reports (FR) , develops and maintains this IRM. Within the CFO, both the FR and the Revenue Accounting (RA) are responsible for ensuring their respective financial data is submitted to TIER. The Department of Treasury use two unique identifiers to distinguish between the IRS RA TIER file and the IRS Administrative accounting TIER file. The transactions recorded by FR are referred to as “Administrative” and primarily consist of IRS non-tax transactions, such as payroll. The “Administrative” TIER file is coded in TIER as “IRS”. Transactions recorded by RA are referred to as “Revenue” and primarily consist of tax related transactions. The “Revenue” TIER file is coded in TIER as “IRR”. Unless otherwise indicated, the guidance in this IRM applies to both categories of transactions.

  2. Audience: All Divisions and Functions

  3. Policy Owner: CFO, Financial Management, FR

  4. Program Owner: Associate Chief Financial Officer for Financial Management (ACFO-FM); FR (an organization within Financial Management)

  5. Primary Stakeholders: CFO

  6. Program Goals: Ensure the integrity and accuracy of IRS financial data.

Background

  1. The TIER system is owned, operated and maintained by the Department of the Treasury. The Department limits access to TIER by issuing user IDs and initial passwords to authorized users. Different levels of access may be granted, to include a level that permits a user to only read or download reports and a level that permits a user to enter, delete, or modify data.

  2. All bureaus and staff offices in the Department of the Treasury (Treasury) submit their financial data through TIER to Treasury's Departmental Office (DO), which consolidates the relevant data to prepare the Treasury's financial statements. The DO then submits the financial data (on behalf of the bureaus and staff offices) to the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). The Bureau of the Fiscal Service (Fiscal Service), in cooperation with the Office of Management and Budget (OMB), uses the financial data obtained from all Federal agencies to prepare the Financial Report of the United States Government, as required by Title 31, United States Code (USC), Section 3513. This report provides the public with a comprehensive picture of the government's current financial position along with critical insight to the government's long-term fiscal outlook.

Authorities

  1. The authorities for the policies and procedures discussed in this IRM include:

    1. Title 31, USC, Section 3513, Financial Reporting and Accounting System

    2. OMB Circular A-136, Revised, Financial Reporting Requirements

    3. OMB Circular A-11, Preparing, Submission , and Execution of the Budget

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

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

Responsibilities

  1. This section lists responsibilities for:

    1. ACFO-FM

    2. Deputy ACFO-AFM

    3. Deputy ACFO-CFM

    4. Director, Administrative Accounting Office, Beckley Finance Center (BFC)

    5. Director, FR

    6. Director, Financial Management Systems (FMS)

    7. Director, RA

    8. Chief, RR

    9. Chief, Revenue Systems and Analysis (RSA)

Associate Chief Financial Officer for Financial Management
  1. The ACFO-FM is responsible for both the Administrative and Revenue TIER file submissions.

Deputy Associate Chief Financial Officer for Administrative Financial Management
  1. The DACFO-AFM is responsible for the Administrative TIER file submissions.

Deputy Associate Chief Financial Officer for Custodial Financial Management
  1. The DACFO-CFM is responsible for the Revenue TIER file submissions.

Director, Administrative Accounting Office, Beckley Finance Center
  1. With regard to data associated with the Administrative TIER, the Director, Administrative Accounting Office, BFC is responsible for:

    1. Generating, balancing, correcting, validating, and submitting the data to TIER.

    2. Moving the submission file from the TIER holding area into the repository, once it’s been approved.

    3. Maintaining unofficial copies of reports, data files, adjustments, and relevant supporting documentation.

  2. With regard to data associated with the Revenue TIER, the Director, Administrative Accounting Office , BFC is responsible for:

    1. Balancing, correcting, validating and submitting the data to TIER.

    2. Moving the submission file from the TIER holding area into the repository, once it’s been approved.

    3. Maintaining unofficial copies of reports, data files, adjustments, and relevant supporting documentation.

Director, Financial Reports
  1. With regard to data associated with the Administrative TIER, the Director, FR, is responsible for:

    1. Ensuring the integrity, accuracy and overall data quality of the financial data contained in the TIER file and authorizing its submission.

    2. Providing oversight to BFC during TIER process.

    3. Reviewing and approving the TIER topside adjustments and subsequently approving the file's movement to the repository.

    4. Maintaining official copies of reports, data files, adjustments, and relevant supporting documentation.

  2. With regard to data associated with the Revenue TIER, the Director, FR, is responsible for:

    1. Reviewing TIER Topside Adjustments.

    2. Maintaining unofficial copies of reports, data files, adjustments, and relevant supporting documentation.

    3. Providing assistance to BFC during TIER process.

Director, Financial Management Systems
  1. With regard to data associated with the Administrative TIER, and under the supervision of its Director, the FMS operates and maintains the Integrated Financial System (IFS), which, as mentioned above, generates the TIER Extract File that is consolidated to become the TIER file. Both the IFS and the FMS staff perform functions that support the IRS use of TIER.

  2. The Director, FMS, is also responsible for:

    1. Advising both FR and BFC on corrective actions required to fix fatal data errors that preclude the Administrative TIER submission.

    2. Maintaining the IFS program that generates the TIER extract file.

    3. Maintaining the IFS TIER derivation rules.

    4. Maintaining the underlying IFS TIER ledger that supports the TIER process.

Director, Revenue Accounting
  1. With regard to data associated with the Revenue TIER, the Director, RA , is responsible for:

    1. Ensuring the integrity, accuracy and overall data quality of the financial data contained in the TIER file and authorizing its submission.

    2. Reviewing the TIER topside adjustments and subsequently approving the file's movement to the repository.

Chief, Revenue Reporting
  1. With regard to data associated with the Revenue TIER, the Chief, RR , is responsible for:

    1. Ensuring the integrity, accuracy and overall data quality of the financial data contained in the TIER file and authorizing its submission.

    2. Providing oversight to BFC and FR throughout TIER process.

    3. Reviewing and approving the TIER topside adjustments and subsequently approving the file’s movement to the repository.

    4. Maintaining copies of reports, data files, adjustments, and relevant supporting documentation.

Chief, Revenue Systems and Analysis
  1. With regard to data associated with the Revenue TIER, the Chief, RSA is responsible for advising the RA on corrective actions required to fix fatal data errors that preclude proceeding with the Revenue TIER submission.

  2. After the close of the monthly accounting period, RSA generates a TIER extract and sends the file to RA, FR, and BFC.

Program Management and Review

  1. The IRS reports TIER financial data into the Treasury TIER system from two core financial systems, IFS and Redesigned Revenue Accounting Control System (RRACS). TIER reporting provides the Department of Treasury a means to collect Treasury Bureau financial data. Treasury completes its own financial analysis on the data it collects and requires the Bureaus to respond to inquiries, if necessary. The Department of Treasury uses the TIER data to assemble consolidated Department-wide financial statements and Treasury, on behalf of its Bureaus, loads TIER data into the GTAS system and the DATA Act Broker system. The GTAS system amasses the data of all the Government Agencies to create Government-wide financial statements and is also used to load budget data into OMB’s MAX system. The DATA Act Broker system compares TIER data to the financial data from other sources such as, Federal Procurement Data System Next Generation (FPDS-NG) to create reports used for DATA Act Reporting. TIER reporting is the responsibility of the IRS CFO’s Financial Management, even though most IRS offices contribute to the business events that ultimately get recorded as a financial transaction into one of the core financial systems.

Program Controls

  1. The Department of Treasury only grants access to the TIER system after the proper eForm is completed by the Bureau's Responsible Official (RO). The IRS has two ROs, one for the Administrative TIER and one for the Revenue TIER.

  2. Treasury requires a TIER reconciliation be prepared between the Bureau's core financial system and the TIER file prior to the TIER submission (not required on the 1st TIER, required for 2nd TIER and Only TIER), FR is required to submit the Administrative TIER reconciliation to the Department of Treasury quarterly.

  3. All changes between the TIER extract and the final TIER file are documented on TIER topside adjustments work papers which go through two levels of review. FR requires a 3rd level of review be completed by a manager.

  4. BFC has to have approval from FR (Administrative file) or RA (Revenue file) before the TIER file can be moved to TIER repository.

  5. The A-123 team audits both the Administrative TIER and the Revenue TIER annually.

Terms/Definitions

  1. In this IRM, the terms below have the following meanings:

    1. Attribute - An adjective that further describes a United States Standard General Ledger (USSGL) account in order to meet a specific reporting requirement. Domain values are all of the possible valid choices within an attribute.

    2. Central Accounting and Reporting System (CARS) - A system of the Fiscal Service that addresses the central accounting and reporting functions and processes associated with budget execution, accountability, and cash/other asset management. This includes the collection and dissemination of financial management and accounting information from and to federal program agencies. It also includes the business processes that are related to ledger accounting for each appropriation, fund, and receipt account's Fund Balance with Treasury (FBWT), General Ledger accounting for the cash and monetary assets of the government, and the preparation of the Monthly Treasury Statement and the U.S. Government Combined Statement and Appendix.

    3. Digital Accountability and Transparency Act of 2014 (DATA Act) - The most significant shift toward openness in government since the passage of the Freedom of Information Act (FOIA) in 1966. The new measure, enacted on May 9, 2014, defines a federal government-wide mandate for providing standardized, electronic spending data to the public. The DATA Act reinforces transparency in government’s operations by bolstering legislation affecting information, transparency, and financial data enacted over the past 50 years and building on existing capabilities to advance the cause of open data and open government.

    4. Data Quality Issue - An issue which may exist even without causing a fatal error. For example, the amount of an asset allowance account may not exceed the amount of the corresponding asset account; if it does, this is a data quality issue.

    5. Fatal Error - An error that can result when the financial data fails TIER edits. Some examples of fatal errors are the use of a noncompliant USSGL account or the improper use of an attribute. Fatal errors must be cleared or waived before the TIER file can be moved to the repository.

    6. Final Submission - The Final Submission can be used to mean two different things. First, it can mean the final submission for either the 1st TIER Submission or the 2nd TIER Submission. Secondly, it can mean the final submission (permanent file) for the reporting period. In this case it would be the 2nd TIER Submission file. If there were no 2nd TIER Submission, the final submission would result from the ONLY TIER Submission.

    7. Fiscal Year (FY) - An accounting term used to identify a twelve-month period for which annual financial statements are prepared. The fiscal year may or may not be the same as a calendar year. The Federal Government’s fiscal year begins October 1 and ends the following September 30.

    8. Fund Balance with Treasury - A USSGL asset account, 101000, that reflects the available budget spending authority of federal agencies. Collections and disbursements by agencies will, correspondingly, increase or decrease the balance in the account.

    9. Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) - A system of the Fiscal Service used by agencies to report budget execution information and proprietary financial reporting information to the Department of the Treasury.

    10. Integrated Financial System (IFS) - The IRS official administrative financial management system.

    11. Preliminary Files - TIER files submitted to TIER holding area prior to the month-end close to monitor potential fatal errors and data quality issues.

    12. Redesigned Revenue Accounting Control System (RRACS) - The IRS automated system used to provide accounting control for all Revenue accounting transactions.

    13. Submission - A term the Department of the Treasury uses when bureaus provide financial data into the TIER system. The TIER financial data can be submitted to the TIER holding area several times, and each time can be considered a submission. Submitting a TIER file to the holding area will overwrite the previously submitted file in the holding area. Neither Treasury or the IRS maintains a record of how many times the file is overwritten.

    14. Treasury Account Symbol (TAS) - An identification code assigned by the Department of the Treasury, in collaboration with the OMB and the owner agency, to an individual appropriation, receipt, or other fund account. All financial transactions of the Federal Government are classified by TAS for reporting to the Department of the Treasury and the Office of Management and Budget.

    15. Treasury Financial Manual (TFM) - An official publication of the Department of the Treasury stating the policies, procedures, and instructions concerning financial management in the Federal Government. It is intended to promote the Government’s financial integrity and operational efficiency.

    16. United States Standard General Ledger (USSGL) - A chart of accounts that provides uniformity and standardization for federal agency accounting, along with technical guidance.

    17. Warnings - Notifications of potentially problematic data in TIER such as abnormal balances less than a million dollars. Sometimes when Treasury is going to implement a new fatal error edit, it will first implement it as a warning for a few periods. Warnings do not have to be cleared in TIER before the file can be moved to the repository.

Acronyms

  1. The following table lists acronyms that are used throughout this IRM.

    ACRONYM DESCRIPTION
    ACFO-FM Associate Chief Financial Officer for Financial Management
    BEA Budget Enforcement Act
    BFC Beckley Finance Center
    CARS Central Accounting and Reporting System
    CFO Chief Financial Officer
    DACFO-AFM Deputy Associate Chief Financial Officer for Administrative Financial Management
    DACFO-CFM Deputy Associate Chief Financial Officer for Custodial Financial Management
    DATA Act Digital Accountability and Transparency Act of 2014
    DO Departmental Office
    FBWT Fund Balance with Treasury
    FMS Financial Management Systems
    FR Financial Reports
    FY Fiscal Year
    GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System
    IFS Integrated Financial System
    IRS Internal Revenue Service
    OMB Office of Management and Budget
    PD Time Period (a specific month, indicated numerically, of the fiscal year) generally used to denote a group of accounting transactions associated with the month specified
    RA Revenue Accounting
    RO Responsible Official
    RR Revenue Reporting
    RRACS Redesigned Revenue Accounting Control System
    RSA Revenue Systems and Analysis
    SGL Standard General Ledger
    TAS Treasury Account Symbol
    TFM Treasury Financial Manual
    TIER Treasury Information Executive Repository
    USC United States Code
    USSGL United States Standard General Ledger

Monthly Operating Cycle - Introductory Concepts

  1. This section presents topics which should help the reader better understand the sections that follow. These topics pertain to data validation, identifying potentially erroneous data, including fatal errors, and taking corrective action to clear fatal errors.

  2. Upon submission of a TIER file, the TIER system validates the data in the file and identifies data errors of the following types:

    1. File - The file may contain no records or be of the incorrect format.

    2. Record - An 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 - Some of the data in the file are not consistent with the Report on Budget Execution and Budgetary Resources (SF 133).

  3. The TIER system also validates the contents of the bureau code field, the USSGL account number field, TAS field, and the budget object code field to each field's respective validation table contained in the TIER system. If the TIER system cannot match the data in the file with the respective validation table, the record with the offending data is rejected. The data error causing its record to be rejected is referred to as a "fatal error" . Fatal errors must be either cleared or waived before the TIER file can be moved to the repository.

  4. After all checks are completed, the users generate:

    1. Fatal Error Report, which identifies each fatal error contained in the TIER file currently residing in the holding area. A new TIER file that does not contain a fatal error (or only contains fatal errors that will be waived by Treasury) must be submitted to the holding area before it can be moved to the repository. See Section 1.36.2.3.6, Treasury's Waiver of Certain Fatal Errors, for information on how Treasury indicates it waived a fatal error.

    2. Warning Report, which identifies potentially problematic data within the TIER file currently residing in the holding area.

  5. Clearing fatal errors, and other data quality issues typically involves recording journal entries, which entries will prevent the reoccurrence in subsequent months of the fatal errors, and other data quality issues. Journal entries clear fatal errors for the next and subsequent months but not fatal errors contained in the current month's file.

Monthly Operating Cycle for the Administrative Component

  1. The typical monthly operating cycle for the Administrative TIER consists of distinct elements and/or processes.

Extract File

  1. Extracted from IFS is a file known as the "TIER Extract File" . This file contains all of the general ledger accounts and their respective balances.

Account Numbering Conventions
  1. The USSGL account consists of 6 numeric characters ranging from 100000 through 880400. The IFS general ledger account is a superset of the USSGL account that further subdivides the account into many subaccounts. The IFS convention uses the first four characters of the USSGL account, followed by a period and four alphanumeric characters, e.g., 1010.0120. For the purpose of TIER reporting, Treasury requires an additional two characters appended to the USSGL account. According to the GTAS documentation, the additional characters are intended for use at the agency's discretion. Typically, the additional characters are "00" , but an exception to this general practice is account number "52000050" .

Initial Extract File Followed by Consolidated Extract File
  1. An initial extract file reports the balances at a detailed level to include all IFS general ledger accounts 1010.0000 through 8804.0000, further subdivided by IRS fund, functional area, and attribute values. Not reported to TIER are IFS general ledger accounts greater than 8804.0000. These latter accounts are used in IFS for cost accounting and internal balancing. On average, an initial extract produces about 32,000 records.

  2. From the initial extract, a consolidated extract (the TIER file) is prepared. The consolidated extract does not subdivide the account balances by IRS fund, functional area, or IFS general ledger account. These three fields are not required by TIER and are used solely by the IRS for research and analyses. The consolidated file submitted to TIER reports balances by the USSGL account number (as augmented by Treasury), TAS, and by additional TIER attributes such as program category code.

Pre-Close Preliminary Files

  1. During the last five business days of the month (prior to the month-end close of IFS), the BFC TIER team obtains TIER extract files from IFS, consolidates them, and submits the corresponding TIER files into the TIER holding area. The purpose is to resolve preliminary errors and to get an indication of the data errors that may be present when the official month-end TIER file is submitted.

  2. After reviewing the data validation diagnostic reports, the TIER team frequently determines that some of the data errors result from data input or mapping errors in IFS. This affords the TIER team the opportunity to work with the IFS staff to correct errors in IFS prior to the month-end close.

  3. The TIER team works with the FMS staff, BFC, Corporate Budget, and the business unit staff to correct errors in IFS, preferably prior to the month-end close, if possible. Correction activity can include reversing documents, processing accounting code changes, and posting journal entries. These corrections, if posted before month-end, will clear fatal errors in the current month’s file. If a correction is not posted by month-end, a topside entry may be necessary to clear a fatal error. If a correction is posted after month- end, the topside adjustment for the prior month will no longer be needed.

1st Treasury Information Executive Repository

  1. After IFS has closed the previous month, and by the first business day of the current month (except for September, which is referred to as PD 12), the BFC TIER team obtains from IFS the TIER Extract File, consolidates it, and submits the TIER file into the TIER holding area. The BFC performs this action every month except for PD 01 (October) because there is no requirement to report for PD 01.

  2. The TIER system produces reports highlighting problems such as fatal errors and abnormal balances. The TIER team reviews these reports and errors shown thereon and takes the appropriate corrective action to clear the fatal errors and resolve other data quality issues. Once the fatal errors are cleared and the other data quality issues are resolved, and FR approves the TIER topside adjustments, FR will authorize BFC to move the TIER file from the holding area to the repository.

  3. Unless Treasury authorizes an extension of time, bureaus are required to submit their TIER file to the repository by the due date and time published in the Treasury Financial Reporting Timeline. The 1st TIER is only required for the quarter-end months, December (PD 03), March (PD 06), June (PD 09), and September (PD 12).

2nd Treasury Information Executive Repository

  1. Only the quarter-ends (PD 03, PD 06, PD 09, and PD 12) have both a 1st TIER Submission and a 2nd TIER Submission.

  2. Treasury's Fiscal Service maintains the Central Accounting and Reporting System (CARS), which is the official record of the USSGL Account 101000, FBWT. The CARS balances are generally not final until the seventh (7th) business day of the month. During the 2nd TIER submission, generally the week following the 1st TIER due date, the objective is to have TIER and CARS report the same balance for FBWT. In order to ensure that the CARS final balance for FBWT is available, the 2nd TIER submission can be submitted no earlier than the seventh (7th) business day.

  3. For the final month of each three-month quarter (PD 03, PD 06, PD 09, and PD 12), Treasury's Fiscal Service also requires that the Treasury's Intra-governmental and the Department of Labor elimination entries also be included in the 2nd TIER submission. These entries are the most common adjustments during the 2nd TIER submission, but other adjustments may also be needed.

  4. Due to the nature of PD 00 (beginning balances for the new FY), this period does not require a 2nd TIER submission.

Only Treasury Information Executive Repository

  1. The Only TIER (per Treasury Financial Reporting Timeline) is required on the non-quarter ends. It simply means there is only one TIER submission and not a 1st TIER and a 2nd TIER.

  2. The Only TIER includes all the steps from the 1st TIER and all the additional steps from the 2nd TIER.

Treasury's Waiver of Certain Fatal Errors

  1. The TIER file residing in the holding area cannot be moved to the repository until all fatal errors have been cleared. In researching the causes of fatal errors, the TIER team works closely with the staff at Treasury’s DO. Sometimes the DO staff concedes that a fatal error resulted from an error in Treasury’s system. In these circumstances, Treasury will waive the IRS fatal error. If Treasury determines a waiver of a fatal error is warranted, a DO staff member will waive the fatal error in TIER. Concurrently, Treasury will amend its own system so that this particular transaction will not be flagged as a fatal error in subsequent reporting periods. Once Treasury waives the fatal error, and no other fatal errors remain, the file can be moved from the TIER holding area to the repository.

Topside Adjustments

  1. TIER topside adjustments are applied directly to the TIER file to clear fatal errors and resolve other data quality issues. Corresponding journal entries are not recorded in IFS. As a result of the topside adjustments, for some general ledger accounts, the balances reported in the repository will differ from the balances for those accounts as shown in the IFS trial balance.

  2. Many topside adjustments made to the TIER file relate to matters such as:

    1. Ending/Beginning Balances – PD 00 beginning balances are required to equal PD 12 ending balances of the prior year. If necessary, a recurring set of topside adjustments is prepared to ensure that the beginning balances of the new fiscal year equal the ending balances of the prior year. These entries are required all year.

    2. Timing Issues – When the information is not received timely enough to be posted in IFS before month-end, the IFS posting occurs in the subsequent month and is adjusted for TIER in the current month, such as FBWT. These entries are a one-time posting.

    3. Posting Errors – Posting errors that occur in IFS will be corrected in IFS the subsequent month. These entries will recur until IFS is corrected.

    4. Attribute Issues – Attribute issues can occur due to Treasury guidance changes, issues with Treasury’s TIER system, issues with IFS, or incorrect postings in IFS. These are evaluated on a case-by-case basis.

  3. During the year, several other issues may arise that cause the need for topside adjustments to the TIER file.

Consultations Regarding the Derivation Rules

  1. Some of the FMS staff have knowledge and expertise in the IFS derivation rules and TIER requirements. This staff is available for consultation and frequently meets with the TIER team representative to add new derivation rules or modify existing derivation rules as necessary.

Relationships Included in the Derivation Rules

  1. The IFS contains logic that automatically classifies the several financial transactions processed into certain sets of categories prescribed by TIER. This logic consists of several derivation rules. These derivation rules may include combinations of one or more of the following relationships:

    1. SGL accounts--Certain TIER/GTAS attributes apply only to specific SGL accounts. For example, the attribute "Is a liability covered or uncovered?" applies to liability SGL accounts that are supported by budget authority such as 211000, accounts payable; 212000, disbursements in transit; 221000, accrued payroll; and 221300, employee contributions and payroll payable.

    2. Treasury Account Symbols (TAS)--Some TAS have attribute values that apply to all records posted to a specific TAS. For example, the attribute "availability type" is set to "F" for a clearing account.

    3. IFS Fund Designation (which is a subdivision of a TAS)-Fund codes are used to separate and derive TIER/GTAS attributes based upon the respective fund's master record. Examples include "whether funding is discretionary or mandatory per the Budget Enforcement Act (BEA)," , and also "Direct versus Reimbursable" .

    4. Functional area designation (which is a subdivision of a TAS)--Functional areas are used to derive TIER/GTAS attributes such as the applicable apportionment category code and program reporting category code to which a transaction should be classified.

    5. If Vendors and/or Customers exchange revenue, and with Department of the Treasury or other governmental entities, certain attributes are reported based upon the trading partner field within the vendor/customer master record. In some instances, the value of the trading partner field is imported into IFS from an external procurement system belonging to another agency such as the U.S. General Services Administration.

Monthly Operating Cycle for the Revenue Component

  1. Aspects involved in the typical monthly operating cycle used to process the Revenue TIER are discussed below:

    1. In the Revenue TIER, the TIER file is obtained from a consolidation of an extract file produced by the RRACS.

    2. Processing the Revenue TIER requires functions to be performed by the RA staff, BFC, and FR.

    3. Processing of the Revenue TIER relies upon certain RRACS-contained logic that automatically classifies the several financial transactions into certain sets of categories prescribed by TIER. This logic is referred to as the TIER pipe-delimited file production rules. These rules include combinations of attribute relationships similar to those contained in the IFS derivation rules.

    4. The RSA operates and maintains the RRACS, which generates an extract file that is consolidated to become TIER file. Both the RRACS and the RSA staff perform functions that support the IRS use of TIER.

    5. Some of the RSA staff have knowledge and expertise in the RRACS pipe-delimited file production rules and TIER requirements. This staff is available for consultation and frequently meets with the RA staff to add new rules or modify existing rules as necessary.

Closing Out the Prior Fiscal Year and Initializing the Current Fiscal Year

  1. The process of closing the prior year TIER file involves "closing out" the nominal accounts (for example, the revenue and expense accounts) to Cumulative Results of Operations. As a result of this closing process, all nominal accounts have a zero balance at the start of the new fiscal year. The balances in the real accounts (for example, assets and liability accounts) as of the end of the prior year are carried forward to become the beginning balances of the new fiscal year. All of the beginning account balances for the new fiscal year are submitted to TIER as the PD 00 file.

  2. Account balances and TAS attributes are verified for consistency between those balances contained in the PD 12 file for the previous fiscal year and those balances contained in the PD 00 file for the current fiscal year. This verification is completed prior to submitting the PD 00 TIER file to the holding area.

Maintenance of Metadata

  1. In computer software applications, there are generally two categories of data. These are the metadata and the transactional data. Metadata are the vehicles that are capable of holding transactional data. For example, the monetary amounts of $17 and $81 are transactional data, and the field labeled 'amount', along with the instruction that this field occupies columns 21 through 30 in the record, are metadata.

Guidance from Treasury

  1. Treasury is the primary source for information about TIER's metadata and accompanying instructions. Information on TIER metadata, along with accompanying instructions, are generally transmitted to the bureaus in either a formal manner or an informal manner. These two approaches are discussed below.

Treasury Guidance Transmitted Formally
  1. Treasury's Fiscal Service frequently issues announcements pertaining to the TFM. These announcements generally appear on letterhead bearing the Department's logo. The creation of a new standard general ledger account may be transmitted in this manner.

  2. The TFM can be found online at http://tfm.fiscal.treasury.gov/content/tfm/home.html.

  3. The GTAS information and requirements can be found online at: https://www.fiscal.treasury.gov/fsservices/gov/acctg/gtas/gtas_home.htm.

Treasury Guidance Transmitted Informally
  1. The TIER is still in a developmental state, and it undergoes changes frequently. For this reason, Treasury uses more informal methods such as email, teleconference calls, and focus groups to provide guidance and also obtain feedback from users.