{

"ffm-010": [{"Identifier":"FFM.010.010", "Activity":"Budget Setup and Maintenance", "Description":"Establish and maintain budgetary resource reporting attributes; Receive agency spend and operating plan; Establish and maintain appropriated fund subdivisions and associated funding levels before any of the appropriated funds are obligated, expended, or disbursed according to OMB apportionments and agency spend and operating plan; Set up the funds control structure, levels, and accounting segments; Record the Treasury Accounting Fund Symbol (TAFS)/ Program/ Project/ Activity (PPA) information and organizational information for fund subdivisions; Includes setting up direct, reimbursable, revolving, contract, borrowing, financing, liquidating, advanced appropriation, anticipated collections, and non-expenditure transfer funds; Includes recording appropriation warrants, apportionments, allotments, sub-allotments, allowances, allocations, reapportionments, transfer allocations, continuing resolutions, rescissions, and reprogramming actions"}, {"Identifier":"FFM.010.020", "Activity":"Fund Allocation and Control", "Description":"Implement controls designed to detect or prevent overspending for defined accounting segments; Execute statutory limitation control of funds restricting obligations and expenditures to amounts authorized by law; Execute administrative control of funds restricting obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure; Update funds control rules"}, {"Identifier":"FFM.010.030", "Activity":"Budgetary Reporting", "Description":"Perform budgetary resource and budget execution analysis; Verify required budgetary resource and budget execution reporting information can be traced to general ledger account balances; Provide reviewed and approved cumulative budgetary resource and budget execution information to governing financial management authorities (e.g., OMB) for generation of SF-132 and SF-133; Provide reports on Antideficiency Act violations; Includes providing information needed for Budget Formulation"}],

"ffm-020": [{"Identifier":"FFM.020.010", "Activity":"Financial Asset Information Processing - Property, Plant, and Equipment", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments (e.g., depreciation, impairment); Includes financial asset information processing for purchase and lease transactions, inventory, constructed assets, and software"}, {"Identifier":"FFM.020.020", "Activity":"Financial Asset Information Processing - Loans", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments (e.g., allowance for uncollectible amounts, subsidy allowance)"}, {"Identifier":"FFM.020.030", "Activity":"Financial Asset Information Processing - Heritage Assets and Stewardship Land", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments (e.g., depreciation, impairment)"}, {"Identifier":"FFM.020.040", "Activity":"Financial Asset Information Processing - Federal Oil and Gas Resources", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments"}, {"Identifier":"FFM.020.050", "Activity":"Financial Asset Information Processing - Other Federal Assets", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments; Includes financial asset information processing for seized and forfeited assets and investments in Treasury securities"}, {"Identifier":"FFM.020.060", "Activity":"Financial Asset Information Reporting", "Description":"Provide financial asset information (e.g., asset type, value) for financial reporting and reconciliation with information in the asset management systems"}],

"ffm-030": [{"Identifier":"FFM.030.010", "Activity":"Payee Setup and Maintenance", "Description":"Establish and maintain non-federal and federal payee information; Validate payee information against other payment information sources (e.g., non-federal payee information available from GSA SAM and Treasury Do Not Pay service; federal payee information available from Treasury G-Invoicing solution)"}, {"Identifier":"FFM.030.020", "Activity":"Obligation Management", "Description":"Establish and maintain tolerance percentages or amounts (if applicable) between obligation amounts and commitment amounts and between expenditure amounts and obligation amounts; Record commitments (if applicable); Retrieve and record intragovernmental buy/sell activity agreement general terms and conditions (GT&C) information; Retrieve and record or establish/adjust and provide intragovernmental buy/sell activity order, order approval, and order closeout information; Record obligations for procurement and non-procurement purchases and intragovernmental orders; Confirm difference between obligation amount and commitment amount does not exceed tolerance percentage/amount (if applicable); Confirm difference between expenditure amount and obligation amount does not exceed tolerance percentage/amount (if applicable); Monitor undelivered orders balance/obligation status; Includes decommitments/modifications, liquidating commitments, de-obligations/ modifications, and liquidating obligations; Includes capturing and providing obligation information as required to support required government-wide reporting"}, {"Identifier":"FFM.030.030", "Activity":"Payment Processing – Intragovernmental Payments", "Description":"Retrieve and record intragovernmental buy/sell activity performance completion information; Route intragovernmental performance completion information for approval by appropriate party (as needed); Provide intragovernmental performance acceptance information (as needed); Record intragovernmental payable information; Provide payment information to execute intragovernmental funds transfers; Retrieve and record intragovernmental buy/sell activity settlement payment information; Retrieve and record intragovernmental non-buy/sell activity funds transfer payment information; Confirm payments were settled properly; Record intragovernmental funds transfer payment adjustments; Includes intragovernmental funds transfers for payment of incurred expenses, payments in advance, and payment reversals"}, {"Identifier":"FFM.030.040", "Activity":"Payment Processing – Payroll Payments", "Description":"Record payroll payment information generated by payroll service; Reconcile payroll service information with financial management information; Record payroll payment adjustments"}, {"Identifier":"FFM.030.050", "Activity":"Payment Processing – Travel Temporary Duty (TDY) and Local Payments", "Description":"Record payment request for reimbursement of temporary duty (TDY) and local travel expenditures; Match travel payment request information to authorizing obligation information; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for E2s and SF-1164s, incurred expenses, and payments in advance"}, {"Identifier":"FFM.030.060", "Activity":"Payment Processing – Travel PCS Payments", "Description":"Record payment request for travel expenditures related to temporary and permanent change of station (TCS/PCS); Match travel payment request to authorizing obligation information; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance"}, {"Identifier":"FFM.030.070", "Activity":"Payment Processing – Commercial Payments", "Description":"Record receiving and acceptance report information; Receive and record invoice payment request; Match invoice, order, acceptance and receiving report information (as appropriate); Route invoice information for approval by appropriate party (as needed); Hold payment requests that fail validation; Net receivables and payables for commercial vendors with outstanding balances; Determine whether to accelerate payment, execute discounted early payment, or include late payment interest and penalties; Retrieve current Prompt Payment interest rate; Calculate payment date and total amount due to vendor; Generate payment transactions; Resolve invoice and payment issues; Record credits and payment adjustments; Audit payments; Includes processing payments for incurred expenses, payments in advance, charge card charges, and non-travel temporary and permanent change of station (TCS/PCS) costs (e.g., relocation services vendor, household goods shipment); Includes capturing commercial payment information as required to support government-wide reporting"}, {"Identifier":"FFM.030.080", "Activity":"Payment Processing – Grant Payments", "Description":"Record requests for grant payment; Match grant payment requests to obligating document information; Route grant payment requests for approval by appropriate party (as needed); Generate payment transactions; Resolve payment issues; Record credits and payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance; Includes capturing grant and cooperative agreement payment information as required to support required government-wide reporting"}, {"Identifier":"FFM.030.090", "Activity":"Payment Processing – Loan Payments", "Description":"Record requests for loan payment; Match loan payment requests to obligating document information; Route loan payment requests for approval by appropriate party (as needed); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes capturing loan payment information as required to support required government-wide reporting"}, {"Identifier":"FFM.030.100", "Activity":"Payment Processing – Other Payments", "Description":"Record receiving report information; Record invoice payment requests; Match invoice, order, and receiving report information (as appropriate); Route invoice information for approval by appropriate party (if needed); Complete foreign exchange conversions for foreign payments; Generate payment transactions; Resolve invoice and payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance; Includes capturing payment information for other forms of financial assistance as required to support required government-wide reporting"}, {"Identifier":"FFM.030.110", "Activity":"Payment Disbursement", "Description":"Warehouse payment transactions not yet due to be paid; Generate disbursement schedules from payment transactions; Perform quality assurance validations; Certify disbursement schedules; Transmit disbursement schedules to Treasury"}, {"Identifier":"FFM.030.120", "Activity":"Payment Confirmation and Issue Resolution", "Description":"Record disbursement status, confirmation, and identification information; Provide disbursement status, confirmation, and identification information"}, {"Identifier":"FFM.030.130", "Activity":"Payment Reporting", "Description":"Provide invoice status, payment transaction, Prompt Pay, Electronic Funds Transfer (EFT) payment, and improper payment information; Generate and provide payment reports to IRS and payee when applicable (e.g., 1099-MISC); Provide intragovernmental activity payable, settlement payment, and funds transfer payment information to support intragovernmental reconciliation activities; Provide disbursement summary and detail information to support financial reconciliation activities; Provide payment (outlay) information as required to support required government-wide reporting; Includes providing payment information to Travel Management, Grants Management, and Loans Management functions, as applicable"}],

"ffm-040": [{"Identifier":"FFM.040.010", "Activity":"Revenue Processing", "Description":"Record revenue from non-federal and intragovernmental sources or other financing sources; Perform revenue reconciliations; Resolve issues; Record revenue adjustments; Includes recording accruals for earned but not yet billed non-federal and intragovernmental revenue"}, {"Identifier":"FFM.040.020", "Activity":"Revenue Reporting", "Description":"Provide revenue and other financing sources disclosure and supplementary information for agency and government-wide reporting"}],

"ffm-050": [],

"ffm-060": [{"Identifier":"FFM.060.010", "Activity":"Payer Setup and Maintenance", "Description":"Establish and maintain non-federal and federal payer information; Validate payer information against other information sources (e.g., non-federal payer information available from GSA SAM and federal payer information available from Treasury G-Invoicing solution)"}, {"Identifier":"FFM.060.020", "Activity":"Public Receivable Setup and Billing Invoicing", "Description":"Record receivables; Generate billing invoices and remit to debtors; Establish Installment Payment Plans (i.e., recurring billing invoices) for receivables; Includes applying cost information when generating invoices"}, {"Identifier":"FFM.060.030", "Activity":"Public Receipt Processing", "Description":"Receive direct payments made by public or payment information from Treasury; Match payments received to billing invoices and payer account or determine they are miscellaneous receipts (e.g., user fees retained by the agency or other collections that must be deposited to the General Fund of the U.S. Government); Prepare and record collection deposits; Process credits for instances of overpayment; Process returned negotiable instruments (e.g., returned check because of insufficient funds or closed account); Includes receipt and processing of miscellaneous receipts, processing of billed and unbilled collections, and researching and resolving collections not clearly identified to an agreement"}, {"Identifier":"FFM.060.040", "Activity":"Public Credit Memo and Adjustment Processing", "Description":"Communicate with federal agency and debtor; Resolve issues; Record receivable credit memos and adjustments"}, {"Identifier":"FFM.060.050", "Activity":"Public Receivable Monitoring and Maintenance", "Description":"Analyze status of receivables; Contact debtors; Assess interest, penalties, and administrative fees; Monitor age of receivables; Determine whether to transfer receivables for delinquent debt collection; Close out receivables"}, {"Identifier":"FFM.060.060", "Activity":"Public Receivable and Collection Reporting", "Description":"Provide receivable and collection status information to support federal receivable and collection reporting activities; Provide public receivable information to credit reporting agencies; Generate Treasury Report on Receivables (TROR); Includes providing receivable and collection information to Loans Management and Sales Order and Fulfillment Management functions, as applicable"}, {"Identifier":"FFM.060.070", "Activity":"Intragovernmental Receivable Set-Up and Maintenance", "Description":"Establish, adjust, and provide intragovernmental buy/sell activity performance completion information; Record and adjust intragovernmental receivable; Includes providing advance performance information"}, {"Identifier":"FFM.060.080", "Activity":"Intragovernmental Receivable Settlement", "Description":"Retrieve and record intragovernmental buy/sell activity performance acceptance information (as needed); Retrieve and record intragovernmental buy/sell activity settlement collection information; Retrieve and record intragovernmental non-buy/sell activity funds transfer collection information; Close out receivables"}, {"Identifier":"FFM.060.090", "Activity":"Intragovernmental Receivable Monitoring and Reporting", "Description":"Monitor intragovernmental buy/sell activity performance against orders; Monitor intragovernmental buy/sell activity settlements and non-buy/sell activity funds transfer collections against receivables; Provide intragovernmental activity receivable, settlement collection, and funds transfer collection information to support intragovernmental reconciliation activities"}],

"ffm-070": [{"Identifier":"FFM.070.010", "Activity":"Delinquent Debt Collection", "Description":"Generate and send dunning notices, with due process language, to alert the payers of debt delinquent status; Determine allocation of amounts collected (e.g., first to penalties, second to administrative costs, third to interest, then to accounts receivable); Update receivables based on agency negotiated installment plan or compromise agreement; Request agency internally offset a federal payment; Consult agency’s legal counsel to determine whether to refer debts to the Department of Justice for litigation or use other litigation authority; Refer debts to Treasury’s Debt Management Services (DMS) for cross-servicing based on agency advice and as soon as due process requirements are met (i.e., 120 days delinquent); Includes processing of fines, penalties, and administrative fees"}, {"Identifier":"FFM.070.020", "Activity":"Delinquent Debt Write-off and Closeout", "Description":"Make recommendations to agency to write off delinquent debts older than two years; Appropriately classify written-off debts as currently not collectible (CNC) or closed out"}, {"Identifier":"FFM.070.030", "Activity":"Delinquent Debt Reporting", "Description":"Provide delinquent debt status information to support federal receivable and collection reporting activities; Provide delinquent debt information to credit reporting agencies; Provide deposit summary and detail information to support financial reconciliation activities; Generate and provide cancellation of debt reports to IRS and debtor; Generate Treasury Report on Receivables (TROR)"}],

"ffm-080": [{"Identifier":"FFM.080.010", "Activity":"Cost Management Setup and Maintenance", "Description":"Set up and maintain projects/responsibility segments/cost centers, cost pools and cost objects to assign, allocate, or accumulate costs; Establish project/ responsibility segment/cost center spend limits; Close out projects/responsibility segments/cost centers, cost pools and cost objects"}, {"Identifier":"FFM.080.020", "Activity":"Cost Accumulation and Allocation", "Description":"Accumulate direct and indirect costs; Capture cost allocation basis; Determine cost allocations by cost object/pool and project/responsibility segment/cost center"}, {"Identifier":"FFM.080.030", "Activity":"Cost Reporting", "Description":"Analyze and report on costs by cost object and project/responsibility segment/cost center; Includes providing cost information to budget formulation and public and intragovernmental receivable activities"}],

"ffm-090": [{"Identifier":"FFM.090.010", "Activity":"General Ledger Setup and Maintenance", "Description":"Establish and maintain general ledger account classifications, categories, and subcategories consistent with the USSGL accounts; Establish and maintain proprietary and budgetary account attributes; Establish and maintain attributes to support agency financial performance and operations reporting"}, {"Identifier":"FFM.090.020", "Activity":"General Ledger Posting", "Description":"Receive general ledger account transaction information provided by supporting financial management operations; Prepare manual journal vouchers and route for approval (as needed); Post general ledger proprietary, budgetary, and memorandum account transactions; Includes posting adjustments to the general ledger, discrete and aggregated transactions from subledgers, and transactions funded, obligated, or expended over multiple years to general ledger accounts that do not close"}, {"Identifier":"FFM.090.030", "Activity":"Accrual and Liability/Asset Processing", "Description":"Record, adjust, and liquidate budgetary and financial (proprietary) accruals, Record allowance for uncollectible amounts; Record actual and estimated liabilities; Includes, but is not limited to intragovernmental liabilities, accrued employees' wages and entitlement benefits, and other liabilities"}, {"Identifier":"FFM.090.040", "Activity":"Period End Closing", "Description":"Close and open accounting periods; Record period-end accounting entries; Includes month-end and year-end closings and closing non-fiduciary and fiduciary accounts"}],

"ffm-100": [{"Identifier":"FFM.100.010", "Activity":"Reconciliation of General Ledger and Subledgers", "Description":"Reconcile general ledger account relationships/ tie- points; Verify general ledger account balances can be traced to aggregated or discrete agency transactions and aggregated or discrete agency transactions can be traced to the point of origination and source documents; Identify and record corrections"}, {"Identifier":"FFM.100.020", "Activity":"Reconciliation of Intragovernmental Activity", "Description":"Manage intragovernmental suspense activity; Reconcile intragovernmental activity transactions; Resolve issues; Record eliminations and adjustments; Includes non-expenditure transfer transactions"}, {"Identifier":"FFM.100.030", "Activity":"Reconciliation with Treasury Balance", "Description":"Record Treasury's general ledger account balance and transaction data for the agency; Prepare general ledger account, disbursement, and deposit reconciliation information required by Treasury; Review, reclassify, and reconcile fund activity and balances; Includes reconciliation of fund balance, general ledger accounts, disbursements, and deposits with Treasury"}],

"ffm-110": [{"Identifier":"FFM.110.010", "Activity":"Treasury Reporting", "Description":"Prepare statements of accountability and foreign currency reports; Verify required financial reports can be traced to general ledger account balances; Provide reviewed and approved financial reporting information to Treasury; Includes, but is not limited to, Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) reporting, transactional posting to the Central Accounting Reporting System (CARS), and reporting to USAspending.gov"}, {"Identifier":"FFM.110.020", "Activity":"Financial Statement Preparation", "Description":"Prepare financial statements and footnotes required by OMB Circular A-136; Verify financial statements and other required financial reports can be traced to general ledger account balances and are compiled in accordance with the USSGL Crosswalks; Determine and record eliminations required to generate consolidated financial statements; Includes generating variance analyses for timely submissions, balance sheet, statement of net cost, statement of changes in net position, statement of budgetary resources, statement of custodial activity, statement of social insurance, statement of changes in social insurance amounts and required supplementary information."}, {"Identifier":"FFM.110.030", "Activity":"Cash Forecasting and Reporting", "Description":"Prepare cash flow projections; Report large dollar requirements for deposits and disbursements"}, {"Identifier":"FFM.110.040", "Activity":"Financial Performance and Operational Reporting", "Description":"Provide general ledger and financial transaction information for agency-specific financial reports; Verify required financial reports can be traced to general ledger account balances; Provide financial performance and operational information to agency program offices; Includes providing pre-defined and user-defined outputs of financial and master reference information"}, {"Identifier":"FFM.110.050", "Activity":"Internal Control/ Compliance Reviews", "Description":"Implement standard internal control and compliance assurance procedures; Provide documentation to satisfy “Prepared By Client” requests from auditors; Prepare cycle memos; Provide sample information and documentation for compliance with other guidance, such as OMB Circular A-123; Record adjustments based on audit findings"}]

}