Background

About SAM

The Shared Accounting Module (SAM) is a web-based application for classifying Federal Program Agency (FPA) accounting transactions to the appropriate Treasury Account Symbols (TAS) and Business Event Type Codes (BETC) for collections, disbursements and intra-governmental transactions at the earliest time possible in the financial reporting process.

Working with FPA personnel, FMS will assist with the identification of classification keys (C-Keys) within each cash flow. FPA personnel will define business rules within SAM to map these C-Keys to the appropriate TAS-BETC combinations for their agency. SAM utilizes these C-Keys to identify the appropriate TAS-BETC combination to assign to each Fund Balance with Treasury (FBWT) transaction before it is reported into the Governmentwide Accounting (GWA) system.

SAM maintains a master database that has a complete list of all current and valid TAS-BETC values, as well as tables showing the relationships between TASs and BETCs that can be paired in a credit/debit accounting rule.

SAM works in validation, translation, and default modes. In validation mode SAM will validate a TAS-BETC combination already assigned to the FBWT by the FPA. In translation mode a C-Key is used to derive a pre-established TAS-BETC combination assigned by the FPA to the FBWT transaction. In default mode, SAM derives a valid TAS-BETC from predefined default rules when the normal validation or C-Key translation fails. These modes ensure all transactions receive a valid TAS-BETC before processing.

This data validation or translation will assist FPAs in meeting the GWA reporting requirements. In the SAM application, each FPA will have the ability to create users and establish translation/default rules for collections, transfers and disbursements for their respective Agency Location Code (ALCs).

SAM Overview Presentation