Common Government-wide Accounting Classification Structure (CGAC)

ARC Services Conference

June 9th, 2010

Nathan Bumgarner and Shirley Kraft

What is CGAC?

Establishes a standard uniform structure and set of definitions for classifying the financial effects of agency business operations.

The CGAC structure increases standardization by:• Identifying 60+ data elements used for accounting

classification.• Establishing standard names, definitions, formats,

and business rules to be used government wide.

Why CGAC?

• Data Normalization– One Fact, One Place (and one shared meaning)

• Interoperability of systems

• Ability to create shared interfaces

• Easily eliminate intergovernmental transactions and report on the cumulative results of the US Government

History

• The Financial Systems Integration Office (FSIO) published Version 1.0 of CGAC in July, 2007.

• OMB is currently leading the effort to develop and implement Version 2.0 of CGAC.

Current Activities

• OMB is implementing compliant three digit agency identifiers, three digit department codes, and two digit bureau codes.

• FMS is transitioning systems to accept an extended component based CGAC TAS.

• Treasury is working to implement a six digit USSGL. GTAS will be compliant with the six digit USSGL in FY2013.

Future Changes

• ARC has participated in the CGAC user group meetings hosted by OMB to provide feedback on the impacts of implementing CGAC with various COTS systems.

• Various changes have been requested by agencies for consideration in CGAC 2.0. A workgroup is currently in place at the departmental level.

What is the Impact at ARC?

• ARC has conducted a gap analysis to compare/contrast our current eleven segment Accounting Flex Field (AFF) and system parameter values to the 60+ element CGAC structure.

• ARC will pursue CGAC compliance as the requirements become stable and system infrastructure investment levels allow.

External Impact to ARCSystem Area of Impact CGAC Ready Date Sunset Date CommentsCCR/BPN Central Accounting n/a n/a Non-accounting data setCitidirect Central Accounting ResearchingEOR/Payroll Providers Central Accounting n/a n/a Mapping tables maintained internally. FedInvest Reporting n/a n/a Mapping tables maintained internallyFACTS I, II Non-Treasury Reporting 01/01/13 01/01/13 GTAS replaces FACTS I, FACTS II, IFCS, and IRAS .FMS 224 Reporting 01/01/11 01/01/11 Part of the GWA modernization project.GOALS II Reporting 10/01/12 10/01/12 Part of the GWA modernization project.GovTrip Processing ResearchingIPAC Processing 04/15/09 None set No impact to bulk file. TAS field to allow multiple

formats so agencies can migrate at will. XML capable version TBD.

IPP Processing TBD n/a No FMS systems are dependent on CGAC compliance in IPP, changes are dependent on agency demand. Potential issue.

Mint Interfaces Mint, MSB ResearchingPay.gov Processing n/a n/a Access output via TRS portal.PRISM/OCI Procurement n/a n/a OCI code maintained internallySPS Processing 01/01/11 None set ALC must be a GWA player for payments,

otherwise must use legacy bulk file format. CGAC format to be XML enabled.

STAR Reporting 10/01/10 10/01/10 Part of GWA modernization. Date is estimated.TIER Treasury Reporting TBD None set DCFO is currently crosswalking. Concurrent

operation is planned until all Bureaus are compliant.

TRS Processing/Reporting 06/01/08 None set Replaces Cashlink II and collection output from pay.gov, ECP, etc. XML enabled.

CGAC Compliance Status Analysis

CGAC 1.0 Data Elements

Proposed Changes in CGAC 2.0

Thanks for your Interest

• Detailed questions/concerns with CGAC implementation will be addressed as ARC implements system enhancements, so be prepared to share your requirements with us as we continue on this journey.