Vol 1 - PART 2 - Chapter 3900 (T/L 551-R) INTEGRATION OF ACCOUNTING RESULTS This chapter prescribes reports furnished to agencies by the Financial Management Service (FMS) to further integrate agency-FMS accounting results. All of the reports described herein, with the exception of the Unappropriated Receipt Account Ledger, Unappropriated Receipt Account Trial Balance, and Statement of Differences, are furnished to agencies in microfiche form and are also optionally available via telecommunications. The Unappropriated Receipt Account Ledger, Unappropriated Receipt Account Trial Balance, and Statement of Differences will be furnished to agencies in hard-copy format. Section 3910 - Authority Regulations governing this chapter are issued under the provisions of 31 U.S.C. 66(a). Section 3915 - Monthly Integration of Agency-Financial Management Service Data Accounting data, based on warrants, statements of accountability, statements of transactions, and other accounting documents are entered into the central accounts of FMS. This accounting data is consolidated into various accounts and reported back to the agencies on various reports. Agencies will reconcile their accounts with the reports by (1) verifying the amounts of transactions and transaction codes to ensure that each transaction is correct, (2) adjusting any discrepancies in the agencies' records, and (3) notifying the Manager, Financial Analysis Branch (see Contacts page) of discrepancies resulting from processing by FMS. The following reports furnished to the agencies by FMS will be examined by agencies on a monthly basis: FMS Form 6653 Undisbursed Appropriation Account Ledger FMS Form 6654 Undisbursed Appropriation Accounts Trial Balance FMS Form 6655 Receipt Account Ledger FMS Form 6655 Receipt AccountTrial Balance FMS Form 6655 Report of Unavailable Receipt Transactions FMS Form 6655 Unappropriated-Receipt Account-Ledger FMS Form 6655 Unappropriated Receipt Account Trial Balance FMS Form 6652 Statement of Differences 3915.10 - Undisbursed Appropriation Account Ledger FMS maintains a summary account for each appropriation and fund showing transactions relating to such accounts. Each account represents the consolidation of appropriation warrants issued, transactions reported by agencies on statements of transactions, and certain centrally processed documents, for example, SF 1151: Nonexpenditure Transfer Authorizations. As of the close of each month, agencies will be furnished FMS Form 6653 for each appropriation and fund account in standard microfiche format and also via optional telecommunications. This ledger shows the opening balance, classified transactions for the month, and the resultant closing balance. As a summary of the individual accounts, the FMS Form 6654 is prepared and furnished to agencies in standard microfiche format and also via optional telecommunications. The FMS Form 6654 summarizes the individual appropriation and fund account totals at the department or agency levels and at the bureau level for certain executive departments. 3915.20 - Receipt Account Ledger FMS maintains a summary account for each available and unavailable general, special, and trust fund receipt account. The FMS Form 6655: Receipt Account Ledger, represents the detailed receipt transactions reported by agencies during the month and the cumulative fiscal year to date receipts reported. The individual receipt ledgers will be furnished to agencies in standard microfiche format and also via optional telecommunications. As a summary of the in- dividual receipt account ledgers, FMS Form 6655: Receipt Account Trial Balance, is also prepared and furnished to agencies in standard microfiche format. The Receipt Account Trial Balance is also available via optional telecommunications. This ledger shows total receipt activity by account symbol and also by department. 3915.30 - Report of Unavailable Receipt Transactions Unavailable receipt accounts are certain accounts that are not available for expenditures upon collection or deposit. A listing of the unavailable receipt transactions is recorded in the central accounts of FMS from agencies' reports. This listing is furnished to agencies in standard microfiche format and also via optional telecommunications. 3915.40 - Unappropriated Receipt Account Ledger This ledger represents balances of special and trust fund receipts, which are unavailable for expenditures until appropriated to comply with specific legislative provisions. This report shows for an accounting month the opening balance of unappropriated receipts, current month transactions (appropriation ac- tions and collection of unavailable receipts), and the resulting closing balance. As a summary to this ledger the unappropriated receipt account trial balance will be prepared. 3915.50 - Statement of Differences (Disbursing Office Transactions) This document represents differences disclosed in comparing disbursing transactions (for example, Regional Disbursing Office and FRB letters-of-credit transactions with paid Treasury financial center documents) to agencies' reporting on disbursing transactions in Section II, Line 1, of the SF 224. 3915.60 - Statement of Differences (Deposit Trans- actions) This document represents differences disclosed in comparing deposit transactions between agencies' reporting on the statements of accountability or transactions with total deposits submitted through the banking system. Statements of Differences are furnished at the agency location code level only for those months where differences either occur or remain uncleared as outlined in I TFM 2-3100, 3300, 3500, and 3600. Section 3920 - Verification of Check Data Each disbursing officer issues checks based on vouchers received from the operating agencies or from the disbursing officer's finance office. The total checks issued for an accounting period are reported on the disbursing officer's statement of accountability according to I TFM 2-3100. Records of such check issues are further used to prepare an SF 1179: Recapitulation of Block Control Level Totals of Checks Issued. Standard Form 1179 is used by disbursing offices to report all checks issued against the Treasury's General Account, including adjustments to check issue totals reported in prior months. Detailed check issue data supports the block control totals reported (I TFM 4-6000). 3920.10 - Verification of Check Payment Data Credits and charges for checks negotiated to the account of the U.S. Treasury are reported to FMS on FMS Form 17: Transcript of the General Account of the U.S. Treasury, by Federal Reserve banks. FMS conducts a reconciliation between checks paid and checks reported as having been issued by disbursing offices on SF 1179. 3920.20 - Verification of Check Issue Reporting Monthly, FMS compares the amounts reported as checks issued on SF 1219: Statement of Accountability, and SF 1179. The comparison is made at the level of disbursing officer check symbol and issue month. Section 3925 - Vefification of Deposit Data Agencies will compare records of the deposits that were mailed or presented to the bank and reported on the statement of accountability and/or transactions; to the records of the deposits that were submitted through the banking system. Any discrepancies between the agencies' reporting on the statement of accountability and/or transactions and deposits submitted through the banking system will be adjusted by the agency. Agencies will report the adjustment on the next statement of accountability and/or transactions submitted to FMS. The appropriate prior months will be indicated on the statement of accountability and/or transactions re- porting the adjustments. Deposit differences that have aged 6 months are subject to an adjustment to the agency's Budget Clearing Account (Deposits) by FMS (I TFM 2-1500). FMS's adjustment on deposit differences to the agency's Budget Clearing Account is discussed in further detail in I TFM 2-3100 and 2-3300. CONTACTS Inquiries concerning this chapter should be directed to: Financial Analysis Branch Financial Management Service Department of the Treasury P.G. Center II (500E) 3700 East-West Highway Hyattsville, MD 20782 (Telephone 202-874-7980) APPENDICES LISTING App. No. Form Title 1 FMS Form 6652 Statement of Differences: Disbursing Office Transactions FRB Letter of Credit Transactions Deposit Transactions FMS Form 6653 Undisbursed Appropriation Account Ledger FMS Form 6654 Undisbursed Appropriation Accounts - Trial Balance FMS Form 6655 Receipt Account Ledger Receipt Account Trial Balance Report of Unavailable Receipt Transactions Unappropriated Receipt Account Ledger Unappropriated Receipt Account Trial Balance APPENDIX NO. 1 [graphic] FMS Form 6652 Statement of Differences: Disbursing Office Transactions [graphic] FMS Form 6652 Statement of Differences: FRB Letter of Credit Transactions [graphic] FMS Form 6652 Statement of Differences: Deposit Transactions [graphic] FMS Form 6653 Undisbursed Appropriation Account Ledger [graphic] FMS Form 6654 Undisbursed Appropriation Accounts - Trial Balance [graphic] FMS Form 6655 Receipt Account Ledger [graphic] FMS Form 6655 Receipt Account Trial Balance [graphic] FMS Form 6655 Report of Unavailable Receipt Transactions [graphic] FMS Form 6655 Unappropriated Receipt Account Ledger [graphic] FMS Form 6655 Unappropriated Receipt Account Trial Balance