Payment Reporting for Treasury Disbursing Officers
- Government-wide Accounting
Agencies must submit the Central Accounting Reporting System (CARS) Treasury Account Symbol (TAS)/Business Event Type Code (BETC) reporting classification for each Invoice Line at initiation of the payment. Agencies that process file-based payments to ITS.gov are required to submit payment data using the ITS.gov standard file format. The ITS.gov standard file format incorporates the TAS/BETC information.
All federal agencies using Treasury disbursing office services, with the exception of ASAP and ITS.gov, are required to submit payment data using the PAM standard input format. The PAM standard input format provides TAS/BETC information.
For ASAP, agencies are required to define a TAS distribution method for each ASAP account. Additionally, agencies are required to define at least one TAS/BETC and one return TAS/BETC for each ASAP account. ASAP uses the TAS distribution method and TAS/BETCs defined on an account to apply TAS/BETCs for each payment drawn from the given account. Additionally, ASAP applies the return TAS/BETC defined on an account for each returned payment credited to the given account.
Agencies are required to use a valid TAS/BETC combination and to subsequently reclassify in CARS when appropriate. Shared Accounting Module (SAM) provides Fiscal Service reference data for TAS/BETCs.
Note: Any transaction with an invalid TAS/BETC (such as a TAS/BETC combination that does not match to SAM's TAS/BETC file on the date of the payment request, or is designated as a Cancelled/Suspended TAS within SAM) may be rejected by PAM, or will be classified to a default TAS/BETC that has been set up by the agency in SAM. Federal agencies must correctly reclassify all such system-defaulted transactions to a valid TAS/BETC by the third business day following the close of the accounting month. If the federal agency does not clear the SAM default account to a zero-dollar balance timely, it will receive contact from Fiscal Service's Cash Accounting Division regarding the incomplete reporting for immediate resolution. Fiscal Service will measure efforts by federal agencies to clear SAM default accounts by the third business day of the month based on federal agency performance.
- Do Not Pay (DNP)
Payments Run through DNP prior to payment issuance, reporting sent to agency after payment run citing any DNP items.
More information will be available here at a further date.
Payment Reporting for Non-Treasury Disbursing Officers
- Daily Disbursement Forecasting
All NTDOs must report to Treasury on a daily basis their 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.
Each NTDO must submit a consolidated agency disbursement report no later than 3 p.m. ET each business day. Fiscal Service has prepared a template to standardize the reporting of this information, Non-Treasury Disbursing Office Reporting.
Fiscal Service will review NTDO compliance and will report to NTDOs on the status of their compliance. Fiscal Service will provide assistance to NTDOs not in compliance or those requesting assistance with proper reporting.
- After the Fact Reporting
Payment Information Repository (PIR)Payment Information Repository (PIR)
For information on submitting claims for nonreceipt of checks drawn on the U.S. Treasury, see TFM Volume I, Part 4, Chapter 7000
PIR is a payment reporting tool that supplies the latest information on disbursements and the detail of payment transactions for federal agencies.
Agencies that disburse their payments through FRBs must access PIR to view all payment related debit vouchers and credit vouchers. See the PIR website for enrollment procedures for accessing PIR.
PIR is the vehicle for NTDOs to report their payment TAS/BETCs to CARS. With the exception of transactions that are specifically identified by Treasury as not going through PIR, all NTDOs with payments, or other debit activities that affect the TGA, must report to Treasury payments and/or any returned payments through PIR.
NTDO agencies must report their payment TAS/BETC classifications daily on the date of the payment through PIR using the Standard Reporting Format (SRF). The PIR will report summarized TAS/BETCs to CARS.
Agencies that issue Treasury checks will no longer submit their check issues files using the current Treasury Check Information System (TCIS) format once they are reporting through PIR. NTDOs that issue checks and report them monthly on the check issues file to TCIS will move to daily reporting of checks to PIR using the PIR SRF. PIR files containing check payments will be consumed by both PIR and TCIS. 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, agencies must submit the 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)Information Repository (PIR)
Central Accounting Reporting System (CARS)
Automated Clearing House (ACH)
Treasury Check Information System (TCIS)
Agencies 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.
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: Agencies 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 agency must reclassify the voucher in the CARS Classification Transaction Accountability (CTA) module. Agencies must clear the default account by the third workday after month-end or it negatively impacts the quarterly scorecard that is sent to agencies’ 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.
Federal Financial Management Standards
- Functions and Activities
Payment Reporting (FFM.030.130)
Provide payment transaction, Prompt Pay, Electronic Funds Transfer (EFT) payment, and improper payment information to support payment reporting activities
Generate and provide payment reports to IRS and payee when applicable (e.g., 1099-MISC)
Provide disbursement summary and detail information to support financial reconciliation activities; Includes providing payment information to Travel Management, Grants Management, and Loans Management functions, as applicable
- Federal Financial Management System Requirements (FFMSR)
Making Payments (2.2.2)
Capture federal government unique invoice prompt payment information (for example, invoice receipt date, discount, applicable interest rate determined per government formula, and accelerated payment) to support payment of invoices as specified in the CFR
Determine disbursement terms and amounts in accordance with the terms of the contract or agreement, and based on determination of invoice term, payment date, interest or penalty applicable, and amount as specified in the CFR.
Provide certified payment transaction information for the disbursing office to make disbursements as specified in the TFM.
Agencies for which Treasury does not disburse (for example, the Department of Defense): Provide payment disbursement forms that include payment transactions consistent with Government Accountability Office (GAO) policy and procedures and as specified in the TFM.
- Contact Details
Department of the Treasury3201 Pennsy Drive, Building E
Bureau of the Fiscal Service
Chief Disbursing Officer
Landover, MD 20785
This page was last updated on March 19, 2021.