Payment Reporting for Treasury Disbursing Officers
- Government-wide Accounting
If federal entities are not “Central Accounting Reporting System (CARS) Reporters” because they do not report classification at initiation of the payment or through the Payment Information Repository (PIR), then they must send a letter of explanation to the Fiscal Accounting office of Fiscal Service via the email address CashAnalysisSection.FAO@fiscal.treasury.gov and request a waiver in order to report payment disbursements to an appropriation on the:
Classification Transactions and Accountability reports (CTA) or on one of the following:
- SF 1218: Statement of Accountability (Foreign Service Account),
- SF 1219: Statement of Accountability,
- SF 1220: Statement of Transactions According to Appropriations, Funds, and Receipt Accounts, or
- SF 1221: Statement of Transactions [According to Appropriations, Funds, and Receipt Accounts (Foreign Service Account)].
See TFM Volume I, Part 2, Chapter 3200 for additional information on reporting foreign currency payments.
Payment Reporting for Non-Treasury Disbursing Officers
- Daily Disbursement Forecasting
All NTDOs must report to Fiscal Service on a daily basis, its anticipated aggregate level of planned disbursements for each disbursing method [for example, wire, Automated Clearing House (ACH), or check] for the following five-day period. These reports are due to Treasury each business day by 3 p.m. Eastern Time (ET). Each entity that performs its own disbursing should submit one consolidated report each day business day. Fiscal Service has prepared a template to standardize the reporting of this information: Non-Treasury Disbursing Office Reporting.
The Policy and Oversight Division (POD) of Fiscal Service will review NTDO compliance and will report to NTDOs on the status of their compliance. POD will provide assistance to NTDOs not in compliance or those requesting assistance with proper reporting.
- After the Fact Reporting
Payment Information Repository (PIR)
PIR is used to house federal payment data that includes details on all federal payments made by Treasury Disbursing Office (TDO) federal entities, as well as Non-Treasury Disbursing Office (NTDO) federal entities.
NTDO federal entities must report to PIR, payment and returned payment or other debit activities that affect the TGA to include TAS/BETCs, and PIR reports those transactions to CARS. The only exception to this requirement is transactions that are specifically identified by Treasury as not going through PIR. Payment TAS/BETC classifications must be reported daily on the date of the payment through PIR using the Standard Reporting Format (SRF). The PIR will report summarized TAS/BETCs to CARS.
Because Fiscal Service requires all federal payments to be reported through PIR, a federal entity must either disburse its payments through a TDO, or an NTDO must have the capability to report through PIR. If for any reason an NTDO is not able to report its payments through PIR or to convert to its payments to being disbursed through a TDO, it must send a letter of explanation to the Fiscal Accounting office of Fiscal Service and request a waiver via the email address CashAnalysisSection.FAO@fiscal.treasury.gov.
NTDO federal entities that disburse electronic payments through Federal Reserve Banks (FRBs) must access PIR to view all payment related debit vouchers and credit vouchers. See the PIR website for enrollment procedures for accessing PIR. Federal entities that issue Treasury checks will report through PIR daily using the PIR Standard Reporting Format (SRF). PIR files containing check payments will be consumed by both PIR and TCIS. Only those NTDO federal entities with a waiver from Fiscal Service will be allowed to continue to send its monthly check issue files to PIR via the Treasury Check Information System (TCIS) format. The requirements and rules for check issue reporting as outlined in the PIR SRF replace the requirements in TFM Volume I, Part 4, Chapter 6000, section 6025. For information on submitting claims for nonreceipt of checks drawn on the U.S. Treasury, see TFM Volume I, Part 4, Chapter 7000.
Submission of Files
As outlined in the PIR SRF, federal entities must submit files to PIR by 8 p.m. Eastern/7 p.m. Central Time on the date of payment. The “date of payment” is defined below for various methods of payment.
- Check Payments - The date of payment is the issue date of the check (the date inscribed on the check). Files containing check payments will be consumed by both PIR and TCIS. All validation messages for check payment files are communicated via the Transmittal Control and Disbursing Office Maintenance System within TCIS.
- ACH (original and return) Payments - The date of payment is the settlement date of the ACH transaction, which is in the acknowledgment received from FedACH.
- Wire and International (ITS.gov) Payments - The date of payment is the value date specified in the payment request.
PIR Standard Reporting Format (SRF)
Federal entities use the PIR SRF to submit one or more files, each containing one or more batches. A batch is described below, based on the method of payment.
- ACH (original payment and returns), Wire, International (ITS.gov) - All transactions that are accounted for with a single voucher (SF 5515/SF 215) should be included in a batch.
- Check - All checks issued with the same DO symbol and sequential contiguous serial numbers should be included in a batch. This represents the current issue file sent by NTDOs to TCIS.
Note: Federal entities that do not submit payments with the TAS/BETC classified on the SRF on the date of payment will have their vouchers default in CARS to the default TAS/BETC defined in SAM for payment transactions. Then, the federal entity must reclassify the voucher in the CARS Classification Transaction Accountability (CTA) module. Federal entities must clear the default account by the third workday after month-end or it negatively impacts the quarterly scorecard that is sent to federal entities’ Chief Financial Officers.
Note: Only the Department of Defense may receive a waiver from the timely reporting of payment transactions when ships or active service units are operating under “brown-out” or “silent-running” conditions, where non-mission-critical transmissions are prohibited.
- Contact Details
Department of the Treasury
Bureau of the Fiscal Service
Chief Disbursing Officer
3201 Pennsy Drive, Building E
Landover, MD 20785
This page was last updated on February 27, 2024.