Miscellaneous Receipts

• Miscellaneous Receipts

1. There may or may not be automated (near/real-time or batch) interfaces between functional areas/functions/activities or between provider solutions/systems.
2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual.
3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used.
4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string.
5. Relationships between use cases are described in the Framework for Federal Financial Management Use Cases found in the related overview document.
6. All predecessor activities required to trigger the Initiating Event have been completed.
7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance with OMB A-11, Section 150.2.
8. The agency has been given statutory authority and an exception to the Miscellaneous Receipts Act; its determination of funds to use for its operations is within its statutory authority and thus does not violate the Miscellaneous Receipts Act.
9. An agreement with the NFE for work the agency performs has already been established.
10. The word “check” may include other forms of reimbursement such as ACH EFT, and credit card.
11. A bill, equal to the miscellaneous receipts check received, has already been sent, a receivable established, and deferred revenue liability appropriately recognized for the services the agency will provide the NFE.
12. Services are delivered per agreement with no refund required.
13. An IPAC transfer is not used; funds are redirected to the Treasury General Fund during the year end sweep of General Fund Receipt Account (GFRA) via Treasury Central Accounting Reporting System (CARS).

The Program Office receives a check for miscellaneous receipts.

1. Determine the amount that can be used for operations, per statutory authority
2. Provide NFE check and amount to allocate to operations
3. Request deposit of check and allocation of proceeds between operating and General Fund accounts (Program Mission Activity)

• NFE check
• Statutory authority allocation guidance
• NFE agreement

• Amount allocable to operations
• NFE check
• Request for deposit of check and allocation of proceeds between operating and General Fund accounts

1. Receive and process request for deposit of check and allocation of proceeds between operating and General Fund accounts (FFM.060.040 Public Receipt Processing)
2. Deposit NFE check (FFM.060.040 Public Receipt Processing)
3. Allocate proceeds between operating and general funds account (FFM.060.040 Public Receipt Processing)
4. Recognize revenue (FFM 040.010 Revenue Processing)
5. Liquidate deferred revenue liability (FFM 040.010 Revenue Processing)
6. Liquidate receivable (FFM.060.040 Public Receipt Processing)

• Amount allocable to operations
• NFE check
• Request for deposit of check and allocation of proceeds between operating and General Fund accounts

• Appropriate revenue recognition entry created for amount allocable to operations with reference to source information
• Appropriate general fund receipt account entry created with reference to source information
• Appropriate deferred revenue liability liquidation entry created with reference to source information
• Appropriate receivable liquidation entry created with reference to source information

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

• GL entries

• Appropriate GL accounts updated