In the Federal Report Definitions windows, you can customize reports by specifying report definitions and entering report data. Report definitions provide additional information to meet federal government reporting requirements.
Federal report definitions setup is required for the following reports:
FMS Form 224 Statement of Transactions
FMS Form 1219 Statement of Accountability and FMS Form 1220 Statement of Transactions
Funds Availability Reports, which includes the following:
Funds Available - Total Resources
Funds Available - Funding Distributions
Funds Available - Spending Activity
Funds Available - Available Balances
SF 133 Report on Budget Execution
Federal Agencies’ Centralized Trial-Balance System (FACTS I and II)
Financial Statements, which includes the following:
Balance Sheet
Statement of Net Cost
Statement of Changes in Net Position
Statement of Budgetary Resources
Statement of Financing
Statement of Custodial Activity
Reimbursable Activity Report
In the 224 and Reconciliation Report Definitions Setup window, you can define the SGL accounts to report on the FMS Form 224. In addition, the Account Type and Agency Location Code (ALC) are assigned to the SGL accounts for default reporting. The Account Type determines the placement when it cannot be derived from the transaction or the FMS 224 Type of the treasury symbol. The transaction is reported to the ALC indicated for the SGL account when the ALC of the bank account cannot be determined.
In the FMS Form 1219/1220 Report Definitions Setup window, you can define the Accounting Flexfield values to report on the FMS Form 1219 and FMS Form 1220. In addition, the ALC is assigned to the accounting flexfield for default reporting. The Account Type determines the placement when it cannot be derived from the transaction or the FMS 224 Type of the treasury symbol. The transaction is reported to the ALC indicated for the SGL account when the ALC of the bank account cannot be determined.
In the Funds Availability Report Definitions window, you can perform these tasks:
Assign the appropriate accounts to the Funds Availability Report columns.
Assign an unlimited number of Accounting Flexfield ranges to each report column for both child or parent values.
Change the name of the column in the window to be displayed in the Funds Availability Report.
The columns in this report represent amounts distributed not including activity against these amounts. For example, the Total Apportioned column represents amounts apportioned for a given period. This amount should not be reduced for amounts allotted. Agencies define a separate account to store initial balances, including transfers, and another account to store activity against the initial balance. This enables agencies to easily segregate initial balances from activity that reduces that balance as described in this example.
The following table describes the agency activity for Example 1:
Account | Total Apportioned |
---|---|
Account 4510 - Apportionments | (5,000,000) |
Account 4610 - Allotments | (2,000,000) |
The following table describes the entry to record the initial Apportionment for Example 1:
Credit/Debit | Account | Total Apportioned |
---|---|---|
Debit | 4450 | 5,000,000 |
Credit | 4510 | (5,000,000) |
The following table describes the entry to record the Allotment for Example 1:
Debit/Credit | Account | Total Apportioned |
---|---|---|
Debit | 4510 | 2,000,000 |
Credit | 4610 | (2,000,000) |
The following table describes the Balances for Example 1:
Account | Total Apportioned |
---|---|
Account 4510 - Apportionments | (3,000,000) = (5,000,000) - 2,000,000) |
Account 4610 - Allotments | (2,000,000) |
In this example, the Total Apportioned column cannot be determined because both initial balance and activity are stored in the same account.
This example is the same as the previous example but with a separate account to store the initial apportionment.
The following table describes the entry to record the initial Apportionment for Example 2:
Debit/Credit | Account | Total Apportioned |
---|---|---|
Debit | 4450 | 5,000,000 |
Credit | 451001 | (5,000,000) |
The following table describes the entry to record the Allotment for Example 2:
Debit/Credit | Account | Total Apportioned |
---|---|---|
Debit | 451002 | 2,000,000 |
Credit | 4610 | (2,000,000) |
The following table describes the Balances for Example 2:
Account | Total Apportioned |
---|---|
Account 451001 - Apportionments | (5,000,000) |
Account 451002 - Apportionments Activity | 2,000,000 |
Account 4610 - Allotments | (2,000,000) |
In this example, the Total Apportioned column is easily determined by the 451001 account while activity is segregated in the 451002 account. This logic applies to all remaining columns in the Funds Available - Funding Distributions report.
For the Funds Available - Spending Activity Report, agencies should follow the same logic as described in the previous example in the Funds Available - Funding Distributions section for the Budget Authority column only. This column represents the beginning budget balance not including activity. In order to capture the initial budget balance, agencies should consider defining two accounts, one to store the initial balance and another to store activity. For example, these accounts could be defined:
Account 461001 - Allotment
Account 461002 - Allotment Activity
In the SF 133 Report Definitions Setup window, you can define the lines and the Accounting Flexfield values as well as the balance type and attributes for each detail line to report on the SF 133. The window is also used to define the sequence number for placement on the report and on the line label that is printed.
The SF 133 Report Definitions window includes the ability to define the report line calculations. The Report Line Calculations window for the SF 133 is similar to the Report Line Calculations window that is used for the Statement of Financing, Statement of Custodial Activity, Balance Sheet, and Statement of Net Cost. The examples described for those statements also apply to the SF133.
The SF 133 Report Definitions window includes the ability to define Footnotes.The Footnotes window for the SF 133 gives the ability enter a note. The note appears at the end of the financial statement as a footnote. Footnotes can be added for individual Treasury Symbol.
In the Agency Location Code Addresses window, the agency location code address details are entered and used in the FMS Form 224 report.
The Define US SGL Accounts window captures all valid US SGL accounts as defined by the Department of Treasury, which includes the account attributes for prior year adjustments (PYA). Also, the Define US SGL Accounts window captures the criteria to perform many of the FACTS II edit checks.
The SF133 Outlays tab captures criteria to perform Edit Check 8 - 133 Proof Edit as a quarterly edit in FACTS II.
The Cash Position tab designates the appropriate cash accounts for use in the calculation of the G/L Cash Balance in the Cash Position Detail Report.
The Closing Validations window captures the criteria to perform Edit 13 – Closing Validation as a quarterly edit in FACTS II.
FACTS II Processing, Oracle U.S. Federal Financials User Guide.
Cash Position Detail Report Procedures, Oracle U.S. Federal Financials User Guide.
In the Define FACTS Attributes window, you can enter and associate attributes that pertain to specific US SGL accounts. The check box attributes indicate that the attribute must be reported for the US SGL account. However, the attribute is derived from values already captured in the system. Attributes defined using a list of values data entry field are reported as defined on the Define FACTS Attributes window.
You can add, change, or delete records using the Define FACTS Attributes window. The Define FACTS Attributes Table setup procedure populates the Define FACTS Attributes window with the US SGL account, balance type, and applicable attributes. Accounts may need to be added or modified for these reasons:
The Department of Treasury’s Financial Management Service (FMS) adds a new US SGL account that is not included in the US SGL Account Table Setup procedure.
The Department of Treasury’s FMS changes the balance type or attributes associated with a specific US SGL account.
The agency expands its SGL account numbering system and the accounts are assigned different values in the attributes defined using the list of values, such as transaction partner.
The Define Other Authorization Codes window defines authorization codes, which are also known as record type 7 (RT7) codes. These authorization codes are an extension of the treasury symbol. Each authorization code has corresponding US SGL accounts that are used to record and report the different transaction types.
The US SGL accounts associated with each authorization code are used in the edit checks to reconcile account balances to the Fund Balance with Treasury Account, US SGL Account 1010.
In the Reporting Codes window, you can perform these tasks:
Define the segment of the Accounting Flexfield that is used to find the apportionment category attribute to report on FACTS II.
Map values for the segment of the Accounting Flexfield to the reporting code value.
Note: The Reporting Codes window lets you define the segment at the treasury symbol and fund level.
In the Financial Statement Report Definitions window, you can enter or update financial statement reports.
The Report Lines window is applicable to all reports. This window defines the entire line by identifying such attributes as line type, name or label, or sequence number.
The Report Lines Details window is different for each report and defines the attributes of the detail line data that makes up the line.
For each report, a Report Line Calculations window enables the calculation type (sum, minus, or plus) necessary to calculate report line balances.
The Calculations button in the Report Lines window opens one of these windows depending on which financial statement is selected:
Report Line Calculations window used for the Statement of Financing, Statement of Custodial Activity, Balance Sheet, and Statement of Net Cost
Report Line Calculations for Changes in Net Position window
Report Line Calculations for Budgetary Resources window
This section describes report line calculation examples.
Subtract Line 1 from Line 2
The following table shows the first example of the report line calculation.
Calculation Sequence Number | Operator | Low | High |
---|---|---|---|
1 | - (Minus) | Line 1 | Line 2 |
Sum Lines 6 through 9
The following table shows the second example of the report line calculation.
Calculation Sequence Number | Operator | Low | High |
---|---|---|---|
1 | S (Sum) | Line 6 | Line 9 |
Calculate (10-11-12-13-14)
The following table shows the third example of the report line calculation.
Calculation Sequence Number | Operator | Low | High |
---|---|---|---|
1 | - (Minus) | Line 10 | Line 11 |
2 | - (Minus) | Sequence 1 | Line 12 |
3 | - (Minus) | Sequence 2 | Line 13 |
4 | - (Minus) | Sequence 3 | Line 14 |
Calculate ((3+16)-17)
The following table shows the fourth example of the report line calculation.
Calculation Sequence Number | Operator | Low | High |
---|---|---|---|
1 | + (Plus) | Line 3 | Line 16 |
2 | - (Minus) | Sequence 1 | Line 17 |
For the Statement of Changes in Net Position, there are three check boxes for All Other Funds, Earmarked Funds, and Eliminations to indicate which calculation for a given line is applicable to which column on the statement. A calculation may be applicable to one column or multiple columns. For example, the calculation on Line 3 is applicable to All Other Funds and Earmarked Funds columns.
The following table describes the format for Line 3 of the Statement of Changes in Net Position.
Calculation Sequence Number | Operator | Low | High | All Other Funds | Earmarked Funds |
---|---|---|---|---|---|
1 | + (Plus) | Line 1 | Line 2 | X | X |
However, Line 16 may consist of two different calculation sequences, one for each column.
The following table describes the format for Line 16 of the Statement of Changes in Net Position.
Calculation Sequence Number | Operator | Low | High | All Other Funds | Earmarked Funds |
---|---|---|---|---|---|
1 | + (Plus) | Line 6 | Line 15 | X | |
2 | + (Plus) | Line 4 | Line 7 | X |
The column logic for the Statement of Changes in Net Position applies to the Statement of Budgetary Resources as described in Example 5. There are two check boxes for Budgetary Column and Non-Budgetary Financing Account Column. A calculation may be applicable to either column or both.
The Footnotes button in the Report Lines window opens the Footnotes window where you can enter a note associated with a given line. The note is numbered by line and appears at the end of the financial statement as a footnote.
All notes are ordered by line number when printed. If you want to set up a report footnote, use Sequence number of zero and enter the text in the Footnotes window. This footnote is printed first before any line footnotes.
In the Funds Reimbursable Activity Report Definitions window, you can perform these tasks:
Assign the appropriate accounts to the Reimbursable Activity Report columns.
Assign an unlimited number of account ranges to each report column for both child or parent values.
Change the name of the column in the window to be displayed in the Reimbursable Activity Report.
Before setting up federal report definitions, you must:
Define the Accounting Flexfield and ledger in Oracle General Ledger.
Ensure that the agencies comply with the US SGL to take full advantage of the FACTS II enhancement. Agencies that expand their numbering system to accommodate agency-specific requirements should designate a parent account that is a four-digit US SGL account.
Complete US SGL Account table setup.
Complete FACTS Attributes table setup.
Define a bank account designating the Agency Location Code (ALC).
Run the SF133 Table Setup process to use the SF 133 Report Definitions window.
Run the Funds Availability Reports Table Setup process to use the Funds Availability Report Definitions window.
Run the Populate Reimbursable Activity Report Definitions process to use the Reimbursable Activity Report Definitions window.
Run the Statement of Budgetary Resources Table Setup process to use the Statement of Budgetary Resources window.
Run the Financial Statements Table Setup process to use the Financial Statements Report Definitions window for all the Financial Statements except the Statement of Budgetary Resources.
Oracle U.S. Federal Financials Setup Overview.
Setting Up Funds Availability Table Procedure.
Setting Up SF 133 Report Definitions Procedure
Setting Up the Financial Statement Tables
Report Line Details for Statement of Budgetary Resources Window Description
Setting Up Reimbursable Activity Report Definitions
Setting Up US SGL Accounts Tables
Setting Up FACTS Attributes Tables
To enter or update federal report definitions for this report, navigate to the 224 and Reconciliation Report Definitions window.
The following table describes selected fields on the 224 and Reconciliation Report Definitions window.
Field Name | Description |
---|---|
Account Type | Account type
Note: Default value is Disbursement. The values used in the FMS 224 process are Disbursement and Receipt and determines the placement on the FMS Form 224 when it cannot be derived from the transaction or from the FMS 224 Type of the Treasury Symbol. |
Account | Natural account segment of Accounting Flexfield |
Agency Location Code | Default ALC that is to be reported if an ALC from a bank account cannot be determined for a transaction; values include the ALCs defined for internal account use bank accounts in Payables or Receivables |
To enter or update federal report definitions for this report, navigate to the FMS Form 1219/1220 Report Definitions window.
The following table describes selected fields on the FMS Form 1219/1220 Report Definitions window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield. At least one segment must be entered. |
Description | Describes the selected Accounting Flexfield values |
Agency Location Code | Agency Location Code. Default ALC reported if an ALC from a bank account cannot be determined for a transaction; values include the ALCs defined for internal bank accounts in Payables or Receivables. |
To set up funds availability report definitions, navigate to the Funds Availability Report Definitions window.
The following table describes selected fields on the Funds Availability Report Definitions window.
Field Name | Description |
---|---|
Report | Report name |
Column | Column; not displayed in the Fund Availability reports |
Column Name | Column name; displayed in the Fund Availability reports |
From | Account from which to begin reporting for this column |
To | Account to end reporting for this column |
To change or update federal report definitions for this report, navigate to the SF133 Report Definitions window.
The following table describes selected fields on the SF133 Report Definitions window.
Field Name | Description |
---|---|
Sequence Number | Report sequence number |
Type | Line type; Detail(+), Detail(-), Label, Total, or Footnote
Note: If you select Label, the Report Line Details region is not enabled for data entry. If you select Total, calculations must be entered in the Calculations window. If you select Footnote, you need to enter a note in the Footnotes window. The footnote appears at the end of the financial statement. |
Line Number | Report line number |
Line Label | Label corresponding to report line number |
Natural Balance | Account balance type; Debit or Credit
Note: For debit, if the sum of the line is a debit, a positive is displayed and if the sum of the line is credit, a negative is displayed. For credit, if the sum of the line is a debit, a negative is displayed and if the sum of the line is a credit, a positive is displayed. |
Treasury Account Symbol | Treasury Account Symbol for the Footnote record. If a Treasury Account Symbol is entered, the footnote will only be printed for that Treasury Account Symbol. |
Account | US SGL Account Number |
Balance Type | Type of balance; Beginning, Ending, Ending Debit Only, Ending Credit Only, End-Begin, End-Begin Debit Only or End-Begin Credit Only
Note: Beginning indicates the beginning balance for the first nonadjusting period of the fiscal year; Ending indicates the ending balance for the period requested; Ending Debit Only indicates the ending balance for the period requested and is only displayed if the balance is debit; Ending Credit Only indicates the ending balance for the period requested and is only displayed if the balance is a credit; End - Begin indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year; End – Begin Debit Only indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year and is only displayed if the balance is debit; End – Begin Credit Only indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year and is only displayed if the balance is credit. |
Direct or Reimbursable Code | Associates account with appropriate Direct or Reimbursable Code value. |
Apportionment Category Code | Associates account with appropriate Apportionment Category Code value. |
Category B Code | Associates account with appropriate Category B Code. |
PRC Code | Associates account with appropriate PRC Code. |
Authority Type | Associates account with appropriate Authority Type. |
Advance Code | Associates account with appropriate Advance Code. |
Availability Time | Associates account with appropriate Availability Time. |
BEA Category Code | Associates account with appropriate BEA Category Code. |
Borrowing Source | Associates account with appropriate Borrowing Source. |
Transaction Partner | Associates account with appropriate Transaction Partner. |
Year of Budget Authority | Associates account with appropriate Year of Budget Authority. |
Prior Year Adjustment | Associates account with appropriate Prior Year Adjustment. |
TAFS Status | Associates account with appropriate TAFS Status. |
Availability Type | Associates account with appropriate Availability Type. |
Expiration Flag | Associates account with appropriate Expiration Flag. |
Fund Type | Associates account with appropriate Fund Type. |
Financing Account Code | Associates account with appropriate Financing Account Code. |
Calculations | Opens the Report Line Calculations window. |
Footnotes | Opens the Footnotes window for the selected report and enables you to enter a footnote applicable to a specific line or report. |
The following table describes selected fields on the Report Line Calculations window for SF 133:
Field Name | Description |
---|---|
Calculation Sequence Number | Calculation sequence number; You can only access this window if the type is Subtotal or Total. |
Operator | Calculation type; plus (+), minus (-), or sum |
Low | Report line numbers and calculation sequence numbers for selected line for low range. You can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. You must save each calculation sequence record before entering the next row. Also, you cannot delete a record where the calculation sequence number is in another Low/High range. You must first delete the record where the sequence number is in the Low/High range. |
High | Report line numbers and calculation sequence numbers for selected line for High range. You can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. You must save each calculation sequence record before entering the next row. You cannot delete a record where the sequence number is in another Low/High range. You must first delete the record where the sequence number is in the Low/High range. |
If required, enter note description associated with the SF 133 that appears as a footnote at the end of a financial statement in the text box.
The following table describes the Setting Up Agency Location window.
Field Name | Description |
---|---|
Agency Location Code | Only agency location codes associated with internal bank accounts for the ledgers are displayed. Multiple bank accounts may use the same ALC but each ALC is only displayed once. |
Business Activity | The valid business activities are as follows:
|
GWA Reporter Category | The valid business activities are as follows:
|
Start Date | List of valid effective start dates. The start date can only be entered as the first day of the month for each period. |
End Date | List of valid effective end dates. The end date can only be entered as the last day of the month for each period. |
Note: All agency location code addresses must be entered in the Agency Location Code Addresses window otherwise a warning will be generated when the reports are run listing the ALCs with missing address details.
To set up US SGL accounts, navigate to the Define US SGL Accounts window and enter the data as described for each tab.
The following table describes selected fields on the Define US SGL Accounts window.
Field Name | Description |
---|---|
US SGL Acct | US SGL account number |
Description | US SGL account name |
Normal Balance | Normal balance; includes debit, credit, or either |
FACTS Reporting | FACTS reporting type; includes I, II or I and II |
Closing Validation | Opens Define Closing Validation window |
The following table describes selected fields on the Define US SGL Accounts window, Total Resources Tab.
Field Name | Description |
---|---|
Begin/End | Balance to be included in as total resource in resource vs. status of resource edit |
Debit/Credit | Balance type to be included as total resource in resource vs. status of resource edit |
The following table describes selected fields on the Define US SGL Accounts window, Status of Resources Tab.
Field Name | Description |
---|---|
Begin/End | Balance to be included as status of resource in resource vs. status of resource edit |
Debit/Credit | Balance type to be included as status of resource in resource vs. status of resource edit |
The following table describes selected fields on the Define US SGL Accounts window, SF 133 Outlays tab.
Field Name | Description |
---|---|
Obligations Incurred | Includes accounts that require both the beginning and ending balance amounts for the calculation; balance type derived from the Status of Resources tab and Total Resources tab, respectively |
Spending from Coll and PYA | Spending from collections and PYA; includes accounts that require both the beginning and ending balance amounts for the calculation; balance type derived from the Status of Resources tab and Total Resources tab, respectively |
Obligations as of 10/1 | Uses only beginning balances for the selected accounts |
Obligations Transferred | Report ending balances only for the selected accounts |
Obligations Period End | Report ending balances only for the selected accounts |
The following table describes selected fields on the Define US SGL Accounts window, Year End Closing tab.
Field Name | Description |
---|---|
Anticipated Items | Selected for accounts that report anticipated items |
Resource/Equity | Account type; includes resource or equity |
Begin/End | balance type to include in resource or equity edit; includes beginning or ending |
Fund Balance with Treasury | Indicates which account to include in edit check for Fund Balance with Treasury |
The following table describes selected fields on the Define US SGL Accounts window, Cancellations tab.
Field Name | Description |
---|---|
Cancelled Items | Selected for accounts that report must have a zero balance for the Cancellation edit |
The following table describes selected fields on the Define US SGL Accounts window, Footnote Explanations tab.
Field Name | Description |
---|---|
General | If selected, indicates that footnote entry is required if balances exist in account |
Negative Receivables | If selected, indicates Receivables US SGL accounts that require footnote entry if account reports a negative balance |
Negative Payables | If selected, indicates Payables US SGL accounts that require footnote entry if account reports a negative balance |
The following table describes selected fields on the Define US SGL Accounts window, FMS Form 224 Validation tab.
Field Name | Description |
---|---|
Disbursements | If selected, indicates disbursement account is used in the net outlays calculation |
Collections | If selected, indicates collections account is used in the net outlays calculation |
Balance Type | Balances to be included in outlays edit |
The following table describes selected fields on the Define US SGL Accounts window, Prior Year Adjustments tab.
Field Name | Description |
---|---|
Anticipated | If selected, indicates account used to determine if downward adjustments for reimbursable funds are anticipated |
The following table describes selected fields on the Define US SGL Accounts window, Cash Position tab.
Field Name | Description |
---|---|
Cash Position | if selected, indicates that the US SGL account is available as a Cash Position account |
The following table describes selected fields on the Define US SGL Accounts window, Reclassification tab.
Field Name | Description |
---|---|
Summation Account | If selected, indicates that the US SGL account is a summation account for the 4123 reclassification edit; ending balance amounts are used for the calculation |
Control Account | If selected, indicates that the US SGL account is a control account for the 4123 reclassification edit; ending balance amounts are used for the calculation
Note: 4123 should be selected as the Control account |
The following table describes selected fields on the Define Closing Validation window.
Field Name | Description |
---|---|
Closing Group | Closing group assigned to the US SGL account for the closing validation edit |
Authority Code | Authority type of the US SGL account assigned to the closing group for the closing validation edit; if an authority type is indicated only balances with that authority type will be used in the closing validation edit |
Expired Unexpired | Indicates expired or unexpired value of the Treasury Symbol; if a value is indicated only balances for treasury symbols with the corresponding expiration status will be used in the closing validation edit |
Closing Account | Indicates the accounts in this closing group are closed to this account as part of year end closing; the ending balance in the previous year for all the accounts in the closing group should equal the beginning balance of this account |
To define FACTS attributes, navigate to the FACTS Attributes window.
The following table describes selected fields on the FACTS Attributes window, FACTS I tab.
Field Name | Description |
---|---|
Account Number | Account number |
FACTS Reporting | FACTS reporting type; I, II or I and II |
Beginning | Beginning balance type |
Ending | Ending balance type |
Both | Beginning and ending balance types |
Custodial/Non-Custodial | If selected, indicates that the Custodial/Non-Custodial value must be reported for account number |
Budget Subfunction | If selected, indicates that the Budget Subfunction value must be reported for account number |
Exchange/Non-Exchange | Associates account number with appropriate Exchange/Non-exchange value; includes Either Exchange or Non-exchange, Exchange, Non-exchange, or Not Applicable
Note: If the value is set to Either Exchange or Non-exchange, the account is identified as an exception until the appropriate value is selected for the account. |
Federal/Non-Federal | Associates account number with appropriate Federal/Non-Federal value; includes Either Federal or Non-Federal, Federal, Non-Federal, or Not Applicable
Note: If the value is set to Either Federal or Non-Federal, Federal Financials determines the value from the supplier or customer record or the Journal Trading Partner descriptive flexfield. |
The following table describes selected fields on the FACTS Attributes window, FACTS I tab.
Field Name | Description |
---|---|
Public Law Code | If selected, indicates that public law code must be reported for account number |
Reimbursable Flag | If selected, indicates reimbursable flag must be reported for account number |
Availability Time | Associates account number with period of availability |
BEA Category | If selected, indicates that Budget Enforcement Act (BEA) category must be reported for account number |
Apportionment Category | If selected, indicates that apportionment category must be reported for account number |
Transaction Partner | Associates account number with transaction partner code |
Borrowing Source | If selected, indicates that borrowing source must be reported for account number |
Definite/Indefinite Flag | If selected, indicates that definite/indefinite flag must be reported for account number |
Authority Type | Associates account number with appropriate authority type |
PYA | If selected, indicates that PYA must be reported for account number |
Advance Flag | If selected, indicates that advances for appropriations must be reported |
Function | If selected, indicates that function must be reported for account number |
Transfer Indicator | If selected, indicates that accounts that report transfer account information must be reported |
To define additional authorization codes, navigate to the Define Other Authorization Codes window.
The following table describes selected fields on the Define Other Authorization Codes window.
Field Name | Description |
---|---|
Authorization Code | Authorization code |
Borrowing Source | Borrowing source type; include treasury for Code 951 or public for Code 962 |
Borrowing | borrowing type authorization code |
Contract | Contract type authorization code |
Other | Other type authorization code |
US SGL Account | US SGL account that corresponds to authorization code |
Description | US SGL account name |
Beginning/Ending | Balance type; beginning or ending; corresponds to values entered for the US SGL account in Define FACTS Attributes window |
Transaction Partner | Transaction partner |
To define the reporting codes, navigate to the Reporting Codes window.
The following table describes selected fields on the Reporting Codes window.
Field Name | Description |
---|---|
Code Type | Reporting code type; includes Apportionment Category B Code and Program Reporting Category Number |
Treasury Symbol | Treasury symbols for the ledgers. The value All includes all the treasury symbols in the ledgers. |
Fund | Fund values including All, All-Category A, All-Category B, or funds assigned to the treasury symbol selected. The combination of treasury symbol and fund must be unique. |
Segment | All segments except the natural account segment of the Accounting Flexfield for the ledgers |
Use Reporting Code Mapping | Indicates if the values of the segment selected must be mapped to reporting codes. If the segment is intended to capture the Reporting Code, then this check box should be set to No. If the check box is selected, the Report Code Mapping region is enabled. |
Segment Value | Segment values of the segment selected If the value All is entered, then there is only one record in the detail region for the Treasury Symbol/Fund combination. |
Reporting Code | Three digit numeric reporting code |
Reporting Code Description | Defaults from the initial Segment value selected |
To view or edit the Financial Statement Report Definitions window, navigate to the Financial Statement Report Definitions window.
The following table describes selected fields on the Financial Statement Report Definitions window.
Field Name | Description |
---|---|
Report Type | Financial statement name |
Open | Opens the report lines region for the selected financial statement |
Sequence Number | Report sequence number |
Type | Line type; includes Label, Detail (+), Detail (-), Subtotal, Total, or Footnote. If users select Detail (+) or Detail (-), the Report Line Details region is enabled for data entry. If users select Detail (-), a minus sign is displayed in front of the amount. If users select Label, the Report Line Details region is not enabled for data entry. If users select Subtotal or Total, calculations must be entered in the Calculations window. If users select Footnote, they must enter a note associated with the given line. The footnote appears at the end of the financial statement. If users want to set up a report footnote, they must use sequence number of zero and enter text in the footnotes window. This footnote is printed first before any line footnotes. |
Line Label | Shows the line exactly as it should appear on the report. For example, if the line should be indented three spaces, the user places three spaces at the beginning of the Line Label before typing in the description for that line. |
Natural Balance | account balance type; Debit or Credit For debit, if the sum of the line is a debit, a positive is displayed and if the sum of the line is credit, a negative is displayed. For credit, if the sum of the line is a debit, a negative is displayed and if the sum of the line is a credit, a positive is displayed. |
GL Balance | Applies to Statement of Budgetary Resources only. If selected, the accounts on the line are not reported on FACTS II. Since the line cannot be determined from the FACTS II tables the line is determined from GL Balances. |
By Recipient | Applies to Statement of Custodial Activity only. If selected, the process displays the line amounts broken down by vendor or customer as applicable. This applies specifically to Line 11 of the Statement of Custodial Activity. The process displays Line 11 amounts by customer or vendor name on the report. |
Suppress | Applies to Statement of Changes in Net Position only. If selected, the line will not be printed on the report. This is to accommodate adding the details for the lines from the Statement of Net Cost. These lines would be suppressed and then Line 15 is added as a Total line type with the calculation coming from the suppressed lines. |
Details | Opens the Report Line Details window for the selected report |
Calculations | Opens the Report Line Calculations window for the selected report |
Footnotes | Opens the Footnotes window for the selected report and enables users to enter a footnote applicable to specific line or report |
To view or edit the report line details for a balance sheet, navigate to the Report Line Details for Balance Sheet window.
The following table describes selected fields on the Report Line Details for Balance Sheet window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield |
Balance Type | Balance type. Only ending balance can be selected for Balance Sheet. |
Fed Non Fed | Federal or Non-Federal |
Flexfield Needs Further Definition | Indicates users must define a further breakdown of the Accounting Flexfield so that the account balances are not overstated.
Note: For those accounts that are on multiple lines and require additional flexfield breakout which could not be seeded, the account is loaded in the Financial Statement Report Setup process with this field selected. Unless this check box is deselected, the report displays 0 (zero) for the flexfield balance. |
To view or edit the report line details for statement of budgetary resources, navigate to the Report Line Details for Statement of Budgetary Resources window.
The following table describes selected fields on the Report Line Details for Statement of Budgetary Resources window.
Field Name | Description |
---|---|
Account | US SGL Account |
Balance Type | Type of balance; Beginning, Ending, Ending Debit Only, Ending Credit Only, End-Begin, End-Begin Debit Only or End-Begin Credit Only
Note: Beginning indicates the beginning balance for the first nonadjusting period of the fiscal year; Ending indicates the ending balance for the period requested; Ending Debit Only indicates the ending balance for the period requested and is only displayed if the balance is debit; Ending Credit Only indicates the ending balance for the period requested and is only displayed if the balance is a credit; End - Begin indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year; End – Begin Debit Only indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year and is only displayed if the balance is debit; End – Begin Credit Only indicates ending balance for the period requested less the beginning balance for the first nonadjusting period of the fiscal year and is only displayed if the balance is credit. |
Treasury Account Symbol | Treasury Account Symbol for the Footnote record; If a Treasury Account Symbol is entered the footnote will only be printed for that Treasury Account Symbol. |
Bud Col. | Indicates the report detail line is applicable to the Budgetary column on the Statement of Budgetary Resources. |
NBFA Col. | Indicates the report detail line is applicable to the Nonbudgetary Financing Account column on the Statement of Budgetary Resources. |
Direct or Reimbursable Code | Associates account with appropriate Direct or Reimbursable Code value. |
Apportionment Category Code | Associates account with appropriate Apportionment Category Code value. |
Category B Code | Associates account with appropriate Category B Code. |
PRC Code | Associates account with appropriate PRC Code. |
Authority Type | Associates account with appropriate Authority Type. |
Advance Code | Associates account with appropriate Advance Code. |
Availability Time | Associates account with appropriate Availability Time. |
BEA Category Code | Associates account with appropriate BEA Category Code. |
Borrowing Source | Associates account with appropriate Borrowing Source. |
Transaction Partner | Associates account with appropriate Transaction Partner. |
Year of Budget Authority | Associates account with appropriate Year of Budget Authority. |
Prior Year Adjustment | Associates account with appropriate Prior Year Adjustment. |
TAFS Status | Associates account with appropriate TAFS Status. |
Availability Type | Associates account with appropriate Availability Type. |
Expiration Flag | Associates account with appropriate Expiration Flag. |
Fund Type | Associates account with appropriate Fund Type. |
Financing Account Code | Associates account with appropriate Financing Account Code. |
The following table describes selected fields on the Report Line Details for Statement of Custodial Activity window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield |
Balance Type | Balance type. Ending indicates the ending balance for the period being processed; Beginning indicates the beginning balance for the fiscal year; and Ending - Beginning indicates the ending balance for the period being processed minus the beginning balance |
Cust/Non-Cust | Custodial or Noncustodial |
Flexfield Needs Further Definition | Fund status; Expired, Unexpired, or Both |
Flexfield Needs Further Definition | Indicates users must define a further breakdown of the Accounting Flexfield so that the account balances are not overstated.
Note: For those accounts that are on multiple lines and require additional flexfield breakout which could not be seeded, the account is loaded in the Financial Statement Report Setup process with this field selected. Unless this check box is deselected, the report displays 0 (zero) for the flexfield balance. |
The following table describes selected fields on the Report Line Details for Statement of Changes in Net Position window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield. |
Balance Type | Balance type. Ending indicates the ending balance for the period being processed and Beginning indicates the beginning balance for the fiscal year. |
Fed/Non-Fed | Federal or Non-Federal |
Exch/Non-Exch | Exchange or Non-Exchange |
Cust/Non-Cust | Custodial or Non-custodial |
Flexfield Needs Further Definition | Indicates users must define a further breakdown of the Accounting Flexfield so that the account balances are not overstated.
Note: For those accounts that are on multiple lines and require additional flexfield breakout which could not be seeded, the account is loaded in the Financial Statement Report Setup process with this field selected. Unless this check box is deselected, the report displays 0 (zero) for the flexfield balance. |
All Other Funds | Indicates that the report detail line is applicable to the All Other Funds column in the Statement of Changes in Net Position. |
Earmarked Funds | Indicates that the report detail line is applicable to the Earmarked Funds column in the Statement of Changes in Net Position. |
Eliminations | Indicates that the report detail line is applicable to the Eliminations column in the Statement of Changes in Net Position. |
The following table describes selected fields on the Report Line Details for Statement of Financing window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield |
Balance Type | Balance type. Ending indicates the ending balance for the period being processed; Ending - Beginning indicates the ending balance for the period being processed minus the beginning balance for the fiscal year; and Credit Ending-Beginning indicates the ending balance for the period being processed minus the beginning balance for the fiscal year if the balance is credit; Ending (CR only) indicates the ending balance for the period being processed if the ending balance is a credit balance; Ending (DR only) indicates the ending balance for the period being processed if the ending balance is a debit balance; Net Increase indicates the ending balance for the period being processed if the ending balance matches the natural balance of the line (natural balance is a debit and the ending balance is a debit or the natural balance is a credit and the ending balance is a credit); Net Decrease indicates the ending balance for the period being processed if the ending balance does not match the natural balance of the line (natural balance is a debit and the ending balance is a credit or the natural balance is a credit and the ending balance is a debit). |
Fed Non-Fed | Federal or Non-Federal |
Exch/Non-Exch | Exchange or Non-Exchange |
Flexfield Needs Further Definition | Indicates users must define a further breakdown of the Accounting Flexfield so that the account balances are not overstated.
Note: For those accounts that are on multiple lines and require additional flexfield breakout which could not be seeded, the account is loaded in the Financial Statement Report Setup process with this field selected. Unless this check box is deselected, the report displays 0 (zero) for the flexfield balance. |
The following table describes selected fields on the Report Line Details for Statement of Net Cost window.
Field Name | Description |
---|---|
Accounting Flexfield | Defined segments of Accounting Flexfield |
Balance Type | Balance type. Only ending balance can be selected for Statement of Net Cost. |
Fed Non-Fed | Federal or Non-Federal |
Exch/Non-Exch | Exchange or Non-Exchange |
Cust/Non-Cust | Custodial or Non-custodial |
Flexfield Needs Further Definition | Indicates users must define a further breakdown of the Accounting Flexfield so that the account balances are not overstated.
Note: For those accounts that are on multiple lines and require additional flexfield breakout which could not be seeded, the account is loaded in the Financial Statement Report Setup process with this field selected. Unless this check box is deselected, the report displays 0 (zero) for the flexfield balance. |
The following table describes selected fields on the Report Line Calculations window for Balance Sheet, Statement of Custodial Activity, Statement of Financing, and Statement of Net Cost
Field Name | Description |
---|---|
Calculation Sequence Number | Calculation sequence number; can only access window if type is Subtotal or Total |
Operator | Calculation type; plus (+), minus (-), or sum |
Low | Report line numbers and calculation sequence numbers for selected line for low range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the calculation sequence number is in another Low/High range. Users must first delete the record where the sequence number is in the Low/High range. |
High | Report line numbers and calculation sequence numbers for selected line for High range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the sequence number is in another Low/High range. Users must first delete the record where the sequence number is in the Low/High range. |
The following table describes selected fields on the Report Line Calculations for Budgetary Resources window.
Field Name | Description |
---|---|
Calculation Sequence Number | Calculation sequence number; can only access if type is Subtotal or Total |
Operator | Calculation type; plus (+), minus (-), or sum. |
Low | Report line numbers and calculation sequence numbers for selected line for Low range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the calculation sequence number is in another Low/High range. Users must first delete the record where the sequence number is in the Low/High range. |
High | Report line numbers and calculation sequence numbers for selected line for High range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the sequence number is in another Low/High range. |
Budget Col. | Indicates that the calculation for the report detail line is applicable to the Budgetary column in the Statement of Budgetary Resources |
NBFA Col | Indicates that the calculation for the report detail line is applicable to the Non-Budgetary Financing Account column in the Statement of Budgetary Resources |
The following table describes selected fields on the Report Line Calculations for Changes in Net Position window.
Field Name | Description |
---|---|
Calculation Sequence Number | Calculation sequence numbering only access window it type is Subtotal or Total |
Operator | Calculation type; plus (+), minus (-), or sum |
Low | Report line numbers and calculation sequence numbers for selected line for Low range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the calculation sequence number is in another Low/High range. Users must first delete the record where the sequence number is in the Low/High range. |
High | Report line numbers and calculation sequence numbers for selected line for High range Users can select a mix of report lines and calculations sequences. For example, select a Low range that is a Report Line Number and a High range that is a Calculation Sequence Number. At least one Low-High range must be given for each line that is a Subtotal or Total type. Users must save each calculation sequence record before entering the next row. Users cannot delete a record where the sequence number is in another Low/High range. Users must first delete the record where the sequence number is in the Low/High range. |
All Other Funds | Indicates that the calculation for the report detail line is applicable to the All Other Funds column. |
Earmarked Funds | Indicates that the calculation for the report detail line is applicable to the Earmarked Funds column. |
Eliminations | Indicates that the calculation for the report detail line is applicable to the Eliminations column. |
Enter note description associated with a given line that appears as a footnote at the end of a financial statement in the text box, if required.
To set up funds availability report definitions, navigate to the Reimbursable Activity Report Definitions window.
The following table describes selected fields on the Reimbursable Activity Report Definitions window.
Field Name | Description |
---|---|
Column | Column; not displayed on the Reimbursable Activity Report |
Column Name | Column name; displayed in the Reimbursable Activity reports |
Natural Balance | Natural balance of the column; if natural balance is debit, debit amounts display as positive and credit amounts display as negative. If natural balance is credit, credit amounts display as positive and debit amounts display as negative. |
Receivables SLA Detail | Indicates balances should be retrieved from Receivables Subledger Accounting journals |
From | Account from which to begin reporting for this column |
To | Account to end reporting for this column |
Related Topics
FMS Form 224 Statement of Transactions Report Procedures, Oracle U.S. Federal Financials User Guide
FMS Form 1219/1220 Report Procedures, Oracle U.S. Federal Financials User Guide
Funds Availability Reports Procedures, Oracle U.S. Federal Financials User Guide
SF 133 Report on Budget Execution Procedures, Oracle U.S. Federal Financials User Guide
FACTS II Processing, Oracle U.S. Federal Financials User Guide
FACTS I Procedures, Oracle U.S. Federal Financials User Guide
Financial Statements Procedures, Oracle U.S. Federal Financials User Guide
Reimbursable Agreement Billing and Reporting, Oracle U.S. Federal Financials User Guide