Federal Financial Management System Requirements
May 2020
ID
Federal
Financial
System
Function
ID
DI-Data
Input
P-
DO-Data
Output
Federal Financial Management System Requirements
Federal Financial Management System
Authoritative Reference
Obligations and
Outlays
Execute administrative control of funds consistent with
OMB Circular No. 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.
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Part 4, Instructions on Budget Execution, Section 145,
Requirements for Reporting Antideficiency Act Violations;
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Part 4, Instructions on Budget Execution, Section 150,
Administrative Control of Funds.
Execute statutory limitation controls restricting obligations
and expenditures to amounts authorized by law
consistent with OMB Circular No. A-11.
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Part 4, Instructions on Budget Execution, Section 150,
Administrative Control of Funds.
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 TFM.
• USSGL, Section III: Account Transactions;
• USSGL, Section IV: Account Attributes for USSGL Proprietary Account and
Budgetary Account Reporting;
• TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry.
Budgetary
Resources and
Budget Execution
Provide budgetary resource and budget execution data
as specified in the TFM to support the budget reporting
activities defined in OMB Circular No. A-
No. A-136, and the FASAB Handbook.
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Part 4, Instructions on Budget Execution;
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Part 4, Instructions on Budget Execution, Section
120.29 – Who is responsible for preparing the apportionment request for
allocation (parent/child) accounts?;
• OMB Circular No. A-11, Preparation, Submission and Execution of the
Budget, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR;
• OMB Circular No. A-136, Financial Reporting Requirements, Number II.3.5,
Statement of Budgetary Resources;
• TFM Volume I, Part 2, Chapter 4200 Agency Year-end Reporting on
Unexpended Balances of Appropriation Accounts;
• TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry;
• SFFAS 7: Accounting for Revenue and Other Financing Sources and
Concepts for Reconciling Budgetary and Financial Accounting;
• SFFAS 53: Budget and Accrual Reconciliation.