[ 
    {"Capability ID":"FFMSR.1.1.1.1", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Provide GL account classifications (for example, budgetary, assets, liabilities, revenues, and expenses), account categories (for example, receivables), and account subcategories (for example, accounts receivable) consistent with the United States Standard General Ledger (USSGL) accounts defined in the Treasury Financial Manual (TFM).", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section I: Chart of Accounts, Section II: Accounts and Definition"},
 
    {"Capability ID":"FFMSR.1.1.1.2", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Provide GL proprietary account attributes (for example, exchange/nonexchange code and Federal/ non-Federal code) consistent with the USSGL account attributes defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.1.3", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Provide GL budgetary account attributes (for example, Apportionment Category B Program Code and Authority Type Code) consistent with the USSGL attributes defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.2.1", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.020 General Ledger Posting", "Input/Output/Process":"DI", "Business Capability Statement":"Capture GL account transaction information provided by supporting financial management operations (for example, payments, receipts, liabilities, assets, and reimbursable/ intragovernmentals) consistent with the USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL) Section I: Chart of Accounts, Section II: Accounts and Definitions, Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.2.2", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.020 General Ledger Posting", "Input/Output/Process":"P", "Business Capability Statement":"Post GL proprietary, budgetary, and memorandum account transactions consistent with USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL) Section I: Chart of Accounts, Section II: Accounts and Definitions, Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.2.3", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.040 Period End Closing", "Input/Output/Process":"P", "Business Capability Statement":"Close non-fiduciary and fiduciary accounts consistent with USSGL account closing table rules as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section VII: GTAS Validations and Edits, Closing Edit Details"},
 
    {"Capability ID":"FFMSR.1.1.2.4", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.020 General Ledger Posting", "Input/Output/Process":"P", "Business Capability Statement":"Maintain ability to post transactions funded, obligated, or expended over multiple years to GL accounts that do not close (for example, undelivered orders– obligations, unpaid; delivered orders–obligations, unpaid; authority outlayed not yet disbursed) consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section I: Chart of Accounts, Section II: Accounts and Definitions, Section III: Account Transactions, Section VII: GTAS Validations and Edits, Closing Edits Details"},
 
    {"Capability ID":"FFMSR.1.1.3.1", "Function":"FFM.020 Financial Asset Information Management", "Activity Name":"FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment;\r\nFFM.020.020 Financial Asset Information Processing - Loans;\r\nFFM.020.030 Financial Asset Information Processing - Heritage Assets and Stewardship Land;\r\nFFM.020.040 Financial Asset Information Processing - Federal Oil and Gas Resources;\r\nFFM.020.050 Financial Asset Information Processing - Other Federal Assets\r\n\r\n", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government asset type (for example, entity, non-entity, governmental, and intragovernmental), category [for example, property, plant, and equipment (PP&E); inventory; seized and forfeited; investments in Treasury securities], and subcategory (for example, general PP&E or heritage PP&E) consistent with The Federal Accounting Standards Advisory Board (FASAB) Handbook of Accounting Standards, and Other Pronouncements, as Amended (FASAB Handbook).", "Authoritative Reference":"Statement of Federal Financial Accounting Standard (SFFAS) 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 3: Accounting for Inventory and Related Property;\r\nSFFAS 6: Accounting for Property, Plant, and Equipment;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 10: Accounting for Internal Use Software;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 23: Eliminating the Category National Defense Property, Plant, and Equipment: Amending SFFAS 6 and 8 and Rescinding SFFAS 11;\r\nSFFAS 29: Heritage Assets and Stewardship Land;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment;\r\nSFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\nSFFAS 57: Omnibus Amendments 2019"},
 
    {"Capability ID":"FFMSR.1.1.3.2", "Function":"FFM.020 Financial Asset Information Management", "Activity Name":"FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment;\r\nFFM.020.020 Financial Asset Information Processing - Loans;\r\nFFM.020.030 Financial Asset Information Processing - Heritage Assets and Stewardship Land;\r\nFFM.020.040 Financial Asset Information Processing - Federal Oil and Gas Resources;\r\nFFM.020.050 Financial Asset Information Processing - Other Federal Assets\r\n\r\n", "Input/Output/Process":"P", "Business Capability Statement":"Establish and maintain asset value and adjustments (for example, depreciation, amortization, impairment, allowance for uncollectible amounts, and subsidy allowance) consistent with FASAB Handbook.", "Authoritative Reference":"SFFAS 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 3: Accounting for Inventory and Related Property;\r\nSFFAS 6: Accounting for Property, Plant, and Equipment;\r\nSFFAS 10: Accounting for Internal Use Software;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 23: Eliminating the Category National Defense Property, Plant, and Equipment: Amending SFFAS 6 and 8, and Rescinding SFFAS 11;\r\nSFFAS 29: Heritage Assets and Stewardship Land;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment;\r\nSFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32;\r\nSFFAS 54, as amended by SFFAS 58 and SFFAS 60: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment"},
 
    {"Capability ID":"FFMSR.1.1.3.3", "Function":"FFM.020 Financial Asset Information Management", "Activity Name":"FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide asset information, such as type (for example, intragovernmental or governmental), value, and GL account (for example, buildings, land, equipment, and software) for balance sheet and financial statement reporting consistent with the FASAB Handbook and as specified in the TFM.", "Authoritative Reference":"SFFAS 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 3: Accounting for Inventory and Related Property;\r\nSFFAS 6: Accounting for Property, Plant, and Equipment;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 10: Accounting for Internal Use Software;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 23: Eliminating the Category National Defense Property, Plant, and Equipment: Amending SFFAS 6 and 8, and Rescinding SFFAS 11;\r\nSFFAS 29: Heritage Assets and Stewardship Land;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 54, as amended by SFFAS 58 and SFFAS 60: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment, and SFFAS 57: Omnibus Amendments 2019\r\nTFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes, Section V: USSGL Crosswalks to Standard External Reports"},
 
    {"Capability ID":"FFMSR.1.1.3.4", "Function":"FFM.020 Financial Asset Information Management", "Activity Name":"FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide asset data required to post GL transactions consistent with USSGL accounts, account attributes, transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories [for example, receipts, receivables/accrued revenue, asset sale and disposition (gains and losses)] as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes,\r\nSFFAS 23: Eliminating the Category National Defense Property, Plant and Equipment: Amending SFFAS 6 and 8, and Rescinding SFFAS 11"},
 
    {"Capability ID":"FFMSR.1.1.4.1", "Function":"FFM.020 Financial Asset Information Management", "Activity Name":"FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government liability type (for example, covered/not covered by budgetary resources, governmental, and Intragovernmental), category (for example, accounts payable, and interest payable and other current liabilities), and subcategory (for example, accrued employees' wages and entitlement benefits) consistent with the FASAB Handbook.", "Authoritative Reference":"SFFAS 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 5: Accounting for Liabilities of the Federal Government;\r\nSFFAS 6: Accounting for Property, Plant, and Equipment;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government;\r\nSFFAS 17: Accounting for Social Insurance;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates;\r\nSFFAS 54: as amended by SFFAS 58 and SFFAS 60: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment"},
 
    {"Capability ID":"FFMSR.1.1.4.2", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process":"P", "Business Capability Statement":"Determine liability value consistent with the FASAB Handbook.", "Authoritative Reference":"SFFAS 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 5: Accounting for Liabilities of the Federal Government;\r\nSFFAS 6: Accounting for Property, Plant, and Equipment;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government;\r\nSFFAS 17: Accounting for Social Insurance;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates;\r\nSFFAS 54 as amended by SFFAS 58 and SFFAS 60: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment"},
 
    {"Capability ID":"FFMSR.1.1.4.3", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process":"DO", "Business Capability Statement":"Provide liability data required to post GL transactions consistent with USSGL attributes (covered/not covered, Federal/non-Federal), transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payables/accrued liabilities) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.5.1", "Function":"FFM.040 Revenue Management", "Activity Name":"FFM.040.010 Revenue Processing", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government revenue or other financing type (for example, exchange revenues, non-exchange revenues, budgetary resources), category (for example, taxes, duties, fines, user fees, and sale of goods and services), and subcategory (for example, income tax, excise tax, and donations) consistent with the FASAB Handbook.", "Authoritative Reference":"SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 27: Identifying and Reporting Earmarked Funds;\r\nSFFAS 31: Accounting for Fiduciary Activities;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\nTFM Volume 1, Part 2, Chapter 4700 Federal Entity Reporting Requirements for the Financial Report of the United States Government"},
 
    {"Capability ID":"FFMSR.1.1.5.2", "Function":"FFM.040 Revenue Management", "Activity Name":"FFM.040.010 Revenue Processing", "Input/Output/Process":"P", "Business Capability Statement":"Determine revenue classification (for example, exchange, non- exchange, and other financing sourcing) and value as specified in the FASAB Handbook.", "Authoritative Reference":"SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 27: Identifying and Reporting Earmarked Funds;\r\nSFFAS 31: Accounting for Fiduciary Activities;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds;\r\nSFFAS 53: Budget and Accrual Reconciliation"},
 
    {"Capability ID":"FFMSR.1.1.5.3", "Function":"FFM.090 General Ledger Management", "Activity Name":"FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process":"P", "Business Capability Statement":"Determine adjustments to budgetary and financial (proprietary) accruals consistent with the FASAB Handbook and OMB Circular A-11.", "Authoritative Reference":"SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 27: Identifying and Reporting Earmarked Funds;\r\nSFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution;\r\nSFFAS 54, as amended by SFFAS 58 and SFFAS 60: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment"},
 
    {"Capability ID":"FFMSR.1.1.5.4", "Function":"FFM.040 Revenue Management", "Activity Name":"FFM.040.010 Revenue Processing", "Input/Output/Process":"DO", "Business Capability Statement":"Provide revenue and other financing sources data to post GL transactions consistent with USSGL attributes (for example, exchange/non-exchange indicator and program indicator), transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.1.5.5", "Function":"FFM.040 Revenue Management", "Activity Name":"FFM.040.020 Revenue Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide revenue and other financing sources disclosure and supplementary information for agency and government-wide reporting as specified in FASAB Handbook.", "Authoritative Reference":"SFFAS 5: Accounting for Liabilities of the Federal Government;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government;\r\nSFFAS 27: Identifying and Reporting Earmarked Funds;\r\nSFFAS 31: Accounting for Fiduciary Activities;\r\nSFFAS 38: Accounting for Federal Oil and Gas Resources;\r\nSFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\nSFFAS 54, as amended by SFFAS 58 and SFFAS 60: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment"},
 
    {"Capability ID":"FFMSR.1.2.1.1", "Function":"FFM.080 Cost Management", "Activity Name":"FFM.080.010 Cost Management Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Provide responsibility segments/cost centers (for example, managing public buildings and distributing supplies) and cost objects that align with outcomes (for example, program, activity, and product) that directly support the agency mission and management requirements consistent with the FASAB Handbook.", "Authoritative Reference":"SFFAS 4: Managerial Cost Accounting Standards and Concepts"},
 
    {"Capability ID":"FFMSR.1.2.1.2", "Function":"FFM.080 Cost Management", "Activity Name":"FFM.080.020 Cost Accumulation and Allocation", "Input/Output/Process":"P", "Business Capability Statement":"Determine intragovernmental entity costs in addition to other costs (for example, direct, indirect, and depreciation) by cost object and responsibility segment consistent with the FASAB Handbook.", "Authoritative Reference":"SFFAS 4: Managerial Cost Accounting Standards and Concepts;\r\nSFFAS 55: Amending Inter-entity Cost Provisions"},
 
    {"Capability ID":"FFMSR.1.2.1.3", "Function":"FFM.080 Cost Management", "Activity Name":"FFM.080.030 Cost Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide cost management data required to post GL transactions consistent with USSGL attributes (for example, program indicator), transaction codes, transaction categories (for example, accruals/non- budgetary transfers other than disbursements and collections), transaction subcategories (for example, accrual, depreciation, amortization, and depletion) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.1.3.1.1", "Function":"FFM.110 Financial/Performance Reporting", "Activity Name":"FFM.110.010 Treasury Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide reviewed and approved GL and supporting financial reporting information for consolidated government-wide reporting as specified in the TFM and consistent with guidelines in the FASAB Handbook as well as OMB Circular A-136.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 4700 Federal Entity Reporting Requirements for the Financial Report of the United States Government;\r\nTFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section IV: USSGL Account Attributes, Section V: Crosswalks to Standard External Reports, Section VI: Crosswalks to Reclassified Statements;\r\nOMB Circular A-136, Financial Reporting Requirements;\r\nStatement of Federal Financial Accounting Concepts (SFFAC) 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government;\r\nSFFAS 24: Selected Standards for the Consolidated Financial Report of the United States Government;\r\nSFFAS 56: Classified Activities"},
 
    {"Capability ID":"FFMSR.1.3.1.2", "Function":"FFM.110 Financial/Performance Reporting", "Activity Name":"FFM.110.040 Financial Performance and Operational Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide GL information for agency-specific financial reports consistent with OMB Circular A-136 and FASAB Handbook.", "Authoritative Reference":"SFFAC 2: Entity and Display;\r\nSFFAS 56: Classified Activities;\r\nOMB Circular A-136, Financial Reporting Requirements"},
 
    {"Capability ID":"FFMSR.1.4.1.1", "Function":"FFM.110 Financial/Performance Reporting", "Activity Name":"FFM.110.040 Financial Performance and Operational Reporting", "Input/Output/Process":"DI", "Business Capability Statement":"Provide federal funding attributes (for example, program, activity, and cost object) that align funding requests, funding allocations, fund obligations, fund expenditures, and costs with agency performance goals, as required by the Chief Financial Officer (CFO Act) as well as the Government Performance and Results Act and consistent with the FASAB Handbook, OMB Circular A-11, and OMB Circular A-136.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 2, Preparation and Submission of Budget Estimates, Section 51, Basic Justification Materials;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 2, Preparation and Submission of Budget Estimates, Section 55: Information Technology Investments;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 2, Preparation and Submission of Budget Estimates, Number III, MAX Data and Other Materials Required After Passback, Section 82 Combined Schedule X [Programming and Financing (Schedule P)];\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 2, Preparation and Submission of Budget Estimates, Number III, MAX Data and Other Materials Required After Passback, Section 83 Object Classification (MAX Schedule O);\r\nOMB Circular A-136, Financial Reporting Requirements;\r\nSFFAS 4: Managerial Cost Accounting Standards and Concepts;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 15: Management’s Discussions and Analysis;\r\nSFFAS 55: Amending Inter-entity Cost Provisions"},
 
    {"Capability ID":"FFMSR.2.1.1.1", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Provide budgetary resource reporting attributes (for example, Treasury Account Fund Symbol, expired, and unexpired) consistent with the budget execution activities as defined in OMB Circular A-11 and FASAB.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 130, SF 133, Report on Budget Execution and Budgetary Resources;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Appendix H, Checklist for Fund Control Regulations, Section 4: Definitions, Terminology, and Concepts;\r\nSFFAS 7: Accounting for Revenue and Other Financing\r\nSources and Concepts for Reconciling Budgetary and Financial Accounting"},
 
    {"Capability ID":"FFMSR.2.1.1.2", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process":"P", "Business Capability Statement":"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 the agency spend and operating plan, consistent with the budget execution activities as defined in OMB Circular A-11.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR"},
 
    {"Capability ID":"FFMSR.2.1.1.3", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process":"DO", "Business Capability Statement":"Provide budgetary authority and resource data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, funding) and transaction subcategories (for example, budgetary resources other than collections) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.2.1.2.1", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.020 Fund Allocation and Control", "Input/Output/Process":"P", "Business Capability Statement":"Execute administrative control of funds consistent with OMB Circular A-11 to restrict obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 145, Requirements for Reporting Antideficiency Act Violations;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds"},
 
    {"Capability ID":"FFMSR.2.1.2.2", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.020 Fund Allocation and Control", "Input/Output/Process":"P", "Business Capability Statement":"Execute statutory limitation controls restricting obligations and expenditures to amounts authorized by law consistent with OMB Circular A-11.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds"},
 
    {"Capability ID":"FFMSR.2.1.2.3", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.020 Fund Allocation and Control", "Input/Output/Process":"DO", "Business Capability Statement":"Provide budget obligation and outlay data required to post GL transactions consistent with USSGL transaction codes, categories (for example, funding), and subcategories (for example, budgetary resources other than collections) as defined in the\r\nTFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes; \r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.1.3.1", "Function":"FFM.010 Budget Execution", "Activity Name":"FFM.010.030 Budgetary Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide reviewed and approved budgetary resource and budget execution data to support budget reporting activities as specified in the TFM, OMB Circular A-11, OMB Circular A-136, and the FASAB Handbook.", "Authoritative Reference":"OMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 120.29;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR;\r\nOMB Circular A-136, Financial Reporting Requirements, Number II.3.5, Statement of Budgetary Resources; \r\nOMB Circular A-136, Financial Reporting Requirements, Number II.3.4.5. Unexpected Appropriations and Cumulative Results of Operations;\r\nSFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\nTFM Volume I, Part 2, Central Accounting and Reporting;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.1.1", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.010 Payee Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government unique recipient information (for example, federal vendor registration attributes or grant recipient information) consistent with that required to support the payment management and invoice processing activities defined in 5 CFR 1315, Federal Acquisition Regulation (FAR), and the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies;\r\nFAR 4.11, System for Award Management (SAM);\r\n5 CFR 1315.4, Prompt Payment, Prompt Payment Standards and Required Notices to Vendors;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.1.2", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.010 Payee Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government unique payment information (for example, appropriation and fund) to support payment reports consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 1, General Information, Section 20: Terms and Concepts;\r\nOMB Circular A-11, Preparation, Submission and Execution of the Budget, Part 4, Instructions on Budget Execution, Section 120.65;\r\n48 CFR 32, Contract Financing"},
 
    {"Capability ID":"FFMSR.2.2.1.3", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.020 Obligation Management", "Input/Output/Process":"P", "Business Capability Statement":"Establish and maintain proper payable amount and other payable information consistent with FASAB Handbook, 48 CFR 32, and Federal Acquisition Regulation (FAR) and as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies;\r\nTFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service;\r\nSFFAS 1: Accounting for Selected Assets and Liabilities;\r\nSFFAS 2: Accounting for Direct Loans and Loan Guarantees;\r\nSFFAS 5: Accounting for Liabilities of the Federal Government;\r\nSFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government;\r\nSFFAS 17: Accounting for Social Insurance;\r\nSFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2;\r\nSFFAS 51: Insurance Programs,\r\n48 CFR 32, Contract Financing;\r\nFAR 32.905, Payment Documentation and Process;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.1.4", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.030 Payment Processing -  Intragovernmental Payments;\r\nFFM.030.040 Payment Processing - Payroll Payments;\r\nFFM.030.050 Payment Processing - Travel Temporary Duty (TDY) and Local Payments;\r\nFFM.030.060 Payment Processing - Travel PCS Payments;\r\nFFM.030.070 Payment Processing - Commerical Payments;\r\nFFM.030.080 Payment Processing - Grant Payments;\r\nFFM.030.090 Payment Processing - Loan Payments;\r\nFFM.030.100 Payment Processing - Other Payments", "Input/Output/Process":"DO", "Business Capability Statement":"Provide payable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payments/purchases) as defined in the TFM.", "Authoritative Reference":"TFM Volume I Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.1", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.070 Payment Processing - Commerical Payments;\r\nFFM.030.100 Payment Processing - Other Payments\r\n", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government unique invoice prompt payment information (for example, payment due date, discount date, offered discount rate, government interest rate) to support payment of invoices as specified in the CFR.", "Authoritative Reference":"31 U.S.C. 39 – Prompt Payment;\r\n5 CFR 1315, Prompt Payment: 1315.2 Definitions, 1315.7 Discounts, 1315.9 Required documentation, 1315.10 Late payment interest penalties, 1315.11 Additional penalties, and 1315.5 Accelerated payment methods;\r\n48 CFR 32, Contract Financing;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.2", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.070 Payment Processing - Commerical Payments;\r\nFFM.030.100 Payment Processing - Other Payments\r\n", "Input/Output/Process":"P", "Business Capability Statement":"Determine whether to accelerate payment, execute discounted early payment, or include late payment interest and penalties, and calculate payment date and amount due to vendor as specified in the CFR.", "Authoritative Reference":"5 CFR 1315, Prompt Payment, 1315.4 Prompt Payment Standards and Required Notice to Vendors;\r\n48 CFR 32, Contract Financing;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.3", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.110 Payment Disbursement\r\n\r\n", "Input/Output/Process":"DO", "Business Capability Statement":"Provide certified payment transaction information for the disbursing office to make disbursements as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies;\r\nTFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service;\r\nTFM Volume I, Part 4, Chapter 4500 Government Purchase Cards;\r\nOMB Circular A-123 Appendix B, A Risk Management Framework for Government Charge Card Programs;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.4", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.120 Payment Confirmation and Issue Resolution\r\n\r\n", "Input/Output/Process":"DO", "Business Capability Statement":"Agencies for which Treasury does not disburse (for example, the Department of Defense): Provide payment disbursement information that includes payment transactions consistent with Government Accountability Office (GAO) policy and procedures and as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies;\r\nTFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 General Large Dollar Notification Reporting Requirements for Deposits and Disbursements;\r\nGAO Policy and Procedures Manual for Guidance of Federal Agencies, Title 7 – Fiscal Guidance, Chapter 6, Disbursements;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.5", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.120 Payment Confirmation and Issue Resolution", "Input/Output/Process":"DI", "Business Capability Statement":"Agencies for which Treasury disburses: Capture disbursement identifying and status information to reconcile agency payments\r\nwith Treasury disbursements.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100, Fund Balance with Treasury Accounts;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.2.6", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.030 Payment Processing -  Intragovernmental Payments;\r\nFFM.030.040 Payment Processing - Payroll Payments;\r\nFFM.030.050 Payment Processing - Travel Temporary Duty (TDY) and Local Payments;\r\nFFM.030.060 Payment Processing - Travel PCS Payments;\r\nFFM.030.070 Payment Processing - Commerical Payments;\r\nFFM.030.080 Payment Processing - Grant Payments;\r\nFFM.030.090 Payment Processing - Loan Payments;\r\nFFM.030.100 Payment Processing - Other Payments\r\n", "Input/Output/Process":"DO", "Business Capability Statement":"Provide payment data required to post GL transactions consistent with USSGL accounts (for example, accrued interest payable- debt, disbursements in transit, delivered orders - obligations, paid), account attributes, account transaction categories (for example, disbursements and payables, collections and receivables, and accruals/non- budgetary transfers other than disbursements and collections), and account transaction subcategories (for example, payments/purchases, payables/accrued liabilities, and receipts) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.3.1", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.130 Payment Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Agencies for which Treasury does not disburse: Provide disbursement summary and detail data as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 4000 Requirements for Non-Treasury Disbursing Officers (NTDOs);\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.3.2", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.130 Payment Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Agencies for which Treasury disburses: Provide payment transaction information at the required account classification level (for example, appropriation, fund, and receipt) and subclass code as specified in the TFM.", "Authoritative Reference":"OMB Circular A-11, SF 224, Statement of Transactions;\r\nTFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 – General Large Dollar Notification Reporting Requirements for Deposits and Disbursements;\r\nDigital Accountability and Transparency Act of 2014, Pub. L. No. 113—101. 2014;\r\nCoronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116—136"},
 
    {"Capability ID":"FFMSR.2.2.3.3", "Function":"FFM.030 Payable Management", "Activity Name":"FFM.030.130 Payment Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide improper payment information as specified in OMB Circular A-123 and the TFM.", "Authoritative Reference":"TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies"},
 
    {"Capability ID":"FFMSR.2.2.4.1", "Function":"FFM.060 Receivable Management", "Activity Name":"FFM.060.010 Payer Set-Up and Maintenance", "Input/Output/Process":"DI", "Business Capability Statement":"Capture federal government receivable information (for example, receivable type and customer information) to support agency management of and reporting on receivables to Treasury consistent with the TFM and as required by OMB Circular A-129 and the CFR.", "Authoritative Reference":"TFM Volume I, Part 3, Chapter 7000 Treasury Report on Receivables (TROR);\r\nTFM Volume I, Part 3, Chapter 7000 Section 7120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Part I, Status of Receivables referenced therein;\r\nOMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Program Reviews, Part IV, Managing the Federal Government’s Receivables;\r\nSFFAS 7: Accounting for Revenue and other Financing Sources;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\n31 CFR 901, Standards for the Administrative Collection of Claims;\r\n48 CFR 32, Contract Financing"},
 
    {"Capability ID":"FFMSR.2.2.4.2", "Function":"FFM.060 Receivable Management", "Activity Name":"FFM.060.020 Public Receivable Set-Up and Billing Invoicing", "Input/Output/Process":"P", "Business Capability Statement":"Determine receivable amount, including penalty and interest, and other receivable information consistent with OMB Circular A-129, the FASAB Handbook, and the CFR.", "Authoritative Reference":"OMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Program Reviews, Part IV, Managing the Federal Government’s Receivables;\r\nOMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Program Reviews, Part V, Delinquent Debt Collection;\r\nSFFAS 1: Accounting for Selected Assets and Liabilities, Accounts Receivable;\r\nSFFAS 7: Accounting for Revenue and other Financing Sources;\r\nSFFAS 53: Budget and Accrual Reconciliation;\r\n31 CFR 901, Standards for the Administrative Collection of Claims"},
 
    {"Capability ID":"FFMSR.2.2.4.3", "Function":"FFM.060 Receivable Management", "Activity Name":"FFM.060.020 Public Receivable Setup and Billing Invoicing\r\n", "Input/Output/Process":"DO", "Business Capability Statement":"Provide receivable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.2.2.5.1", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"DI", "Business Capability Statement":"Capture debt category (for example, bankruptcy and at private collection agency) to support debt reporting consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 3, Chapter 7000 Treasury Report on Receivables (TROR);\r\nTFM Volume I, Part 3, Chapter 7000 Section 7120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein"},
 
    {"Capability ID":"FFMSR.2.2.5.2", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"P", "Business Capability Statement":"Match delinquent debtor information with payment recipient information within and between federal agencies to affect administrative debt offsets (for example, by administrative wage garnishment and request for paying agency to collect the offset) as required by the CFR as well as OMB Circular A-129, and consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 3, Chapter 7000 Treasury Report on Receivables (TROR);\r\nTFM Volume I, Part 3, Chapter 7000 Section 7120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Part II referenced therein;\r\nOMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Program Reviews, Part V, Delinquent Debt Collection;\r\n31 CFR 901, Standards for the Administrative Collection of Claims"},
 
    {"Capability ID":"FFMSR.2.2.5.3", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"P", "Business Capability Statement":"Determine allocation of amounts collected (for example, first to penalties and administrative costs, second to interest, then to accounts receivable) as specified in the CFR.", "Authoritative Reference":"31 CFR 901, Standards for the Administrative Collection of Claims;\r\n31 CFR 901, Standards for the Administrative Collection of Claims, Section 13 Interest, Penalties, and Administrative Costs"},
 
    {"Capability ID":"FFMSR.2.2.5.4", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"P", "Business Capability Statement":"Deposit collections (for example, checks, cash, and Automated Clearing House (ACH)) received as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 5 Deposit Regulations"},
 
    {"Capability ID":"FFMSR.2.2.5.5", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"DI", "Business Capability Statement":"Capture deposit identifying and status information to reconcile agency deposits with Treasury account balances.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100 Fund Balance with Treasury Accounts;\r\nTFM Volume I, Part 4A, Chapter 2000 Depositing Domestic Checks and Cash Received in Over the Counter (OTC) Collections"},
 
    {"Capability ID":"FFMSR.2.2.5.6", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.010 Delinquent Debt Collection", "Input/Output/Process":"P", "Business Capability Statement":"Refer debt for collection (for example, to Treasury if delinquent more than a set number of days and to the Department of Justice whenever the agency determines debt is uncollectable) as required by OMB Circular A-129 and consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 3, Chapter 7000 Section 7120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein;\r\nTFM Volume I, Part 4, Chapter 4000 Agency Use Of Credit Reports And Reporting Of Federal Nontax Debts To Credit Bureaus;\r\nOMB Circular A-129 Policies for Federal Credit Programs and Non-Tax Receivables"},
 
    {"Capability ID":"FFMSR.2.2.5.7", "Function":"FFM.070 Delinquent Debt Management", "Activity Name":"FFM.070.030 Delinquent Debt Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide debt management data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, adjustments/write- offs/reclassification), and transaction subcategories (for example, write-offs) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.2.2.6.1", "Function":"FFM.060 Receivable Management", "Activity Name":"FFM.060.060 Public Receivable and Collection Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide receivable and collection status data to support the receivable and collection reporting activities as defined in OMB Circular A-129 and as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 3, Chapter 7000 Treasury Report on Receivables (TROR);\r\nTFM Volume I, Part 3, Chapter 7000 Section 7120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein;\r\nOMB Circular A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Program Reviews, Part IV, Managing the Federal Government's Receivables"},
 
    {"Capability ID":"FFMSR.2.2.6.2", "Function":"FFM.060 Receivable Management", "Activity Name":"FFM.060.060 Public Receivable and Collection Reporting", "Input/Output/Process":"DO", "Business Capability Statement":"Provide deposit summary and detail data [for example Statement of Transactions, Statement of Transactions According to Appropriations, Funds and Receipt Accounts (Foreign Service Account)] as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 5 Deposit Regulations;\r\nOMB Circular A-11, SF 224, Statement of Transactions"},
 
    {"Capability ID":"FFMSR.2.3.1.1", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.030 Reconciliation with Treasury Balance", "Input/Output/Process":"DI", "Business Capability Statement":"Capture Treasury's GL account balance and transaction data for the agency as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100 Fund Balance with Treasury Accounts"},
 
    {"Capability ID":"FFMSR.2.3.1.2", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.030 Reconciliation with Treasury Balance", "Input/Output/Process":"P", "Business Capability Statement":"Perform monthly reconciliation of Treasury and agency GL account balances and transactions consistent with the FASAB Handbook and as specified in the TFM.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100 Fund Balance with Treasury Accounts;\r\nSFFAS 1: Accounting for Selected Assets and Liabilities"},
 
    {"Capability ID":"FFMSR.2.3.1.3", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.030 Reconciliation with Treasury Balance", "Input/Output/Process":"DO", "Business Capability Statement":"Provide GL account, disbursement, and deposit reconciliation worksheets consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100 Fund Balance with Treasury Accounts"},
 
    {"Capability ID":"FFMSR.2.3.1.4", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.030 Reconciliation with Treasury Balance", "Input/Output/Process":"DO", "Business Capability Statement":"Provide fund balance adjustment data required to post GL transactions consistent with USSGL transaction codes, account categories (for example, funding), and account subcategories (for example, budgetary resources other than collections) as defined in the TFM.", "Authoritative Reference":"TFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section III: Account Transactions, Section IV: USSGL Account Attributes"},
 
    {"Capability ID":"FFMSR.2.3.2.1", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.010 Reconciliation of General Ledger and Subledgers", "Input/Output/Process":"P", "Business Capability Statement":"Verify that GL account balances can be traced to aggregated or discrete transactions in agency programmatic systems and that the aggregated or discrete transactions can be traced to the point of entry and source documents consistent with the TFM.", "Authoritative Reference":"TFM Volume I, Part 2, Chapter 5100 Fund Balance with Treasury Accounts;\r\nOMB Circular A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control, Appendix A, Management of Reporting and Data Integrity Risk;\r\nSFFAS 26: Presentation of Significant Assumptions for the Statement of Social Insurance, Amending SFFAS 25"},
 
    {"Capability ID":"FFMSR.2.3.2.2", "Function":"FFM.100 Financial Reconciliation", "Activity Name":"FFM.100.010 Reconciliation of General Ledger and Subledgers", "Input/Output/Process":"P", "Business Capability Statement":"Verify that financial statements and other required financial and budget reports can be traced to GL account balances as required by OMB Circular A-123 and as specified in the TFM.", "Authoritative Reference":"OMB Circular A-123, Management’s Responsibility for Enterprise Risk Management and Control, Section IV, Assessing Internal Control, Item D, Internal Control Evaluation Approach;\r\nTFM Volume I, Supplement: United States Standard General Ledger (USSGL), Section IV: USSGL Account Attributes, Section V: USSGL Crosswalks to Standard External Reports, Section VI: USSGL Crosswalks to Reclassified Statements"}

]