Transforming Financials at the People’s Department

Financial Management Modernization Initiative (FMMI)

AMS Master Data Discussion

February 2011

Transforming Financials at the People’s DepartmentWhat is Master Data?

Master Data is data in FMMI that Agencies will reference and use in order to execute business transactions in the system

FMMI Master Data Elements include: Application of Funds Functional Area Fund Funds Center/Cost Center Funded Program/Work Breakdown Structure (WBS) Shorthand Code

All obligations at a minimum will include a Functional Area and a Cost Center. If further identification is needed, a WBS would be necessary. 

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Master Data ElementsApplication of Funds

The Application of Funds used in FMMI is the equivalent of the Treasury Symbol used in FFIS. Each Application of Funds is tied to one or more FMMI Funds.

Examples of Application of Funds: 12_2500 - Marketing Services 12X2500 - Marketing Services User Fees 12X5070 - Perishable Agricultural Commodities Act 12X5209 - Section 32

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Master Data Elements Functional Areas

Functional Areas represent programs within AMS. These programs are core to the operations of USDA agencies and staff offices. They are based off of the Program Groups in FFIS.

OMB Recognized Category Programs Cat A – Defined by Time – Quarterly Apportionments Cat B – Project Specific – Apportionments other than quarterly Cat E – Not Subject to Apportionment

Examples of Functional Areas AM00110000000000 – Market News AM00300000000000 – Tobacco Grading User Fees

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Functional Area is used to represent Cat B Programs or agency specific programs and are 16 characters. Below is the structure:

Characters 1-2: Agency Identifier - AMS uses AM Characters 3-4: Reserved for Cat B usage

Market News Example:o AM01110000000000

Characters 5-6: Functional Area Market News Example:

o AM00110000000000

Character 7: Indicates that the Activity is Reimbursable in Nature Market News Example:

o AM0011R000000000

Characters 8-16: Agency Defined – These are not being used by AMS currently and will be zero filled.

The rule remains that all obligations at a minimum will include a Functional Area and a Cost Center. If further identification is needed, a WBS would be necessary. 

Master Data Elements Functional Area Structure

Transforming Financials at the People’s Department

Master Data ElementsFund

Funds in FMMI are used to represent funding from external sources. A Fund can represent a source of funding such as a federal appropriation where the funding is limited based on the time available (no year, annual funds, multi-year funds). A Fund can also represent the specific expenditures which can be covered (direct or reimbursable).

Examples of Funds: AM005209R1 – Section 32 Category E Reimbursable AM002500D1 – Marketing Services Direct Appropriation AM002500R6 – Marketing Services Reimbursable AM005070V1 – PACA AM008015V1 – TRUST AM008015VB – Wool Trust – Category B

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The Fund Structure is 10 digits long and will have the following attributes: Agency Identifier (Characters 1 - 2) – this is the designated identifier for

each agency. AMS will use AM as the Agency Identifier. High Level Business Area (Characters 3 - 4) – unless otherwise specified

by an Agency this will always be “00”. The high level business area is considered the Agency as a whole which is represented by “00”.

Agency Defined (Characters 5 - 8) – AMS has chosen to configure positions 5-8 for the base Treasury code

Agency Defined (Character 9) – AMS will use this space to indicate the Fund Type. Fund types that AMS will use include R=Reimbursable, D=Direct, V=Trust, A=Deposit, S=Special. And X=Receipt.

Agency Defined (Character 10) – indicates whether the activity is Category A, Category B, or Category E types of activity

The Budget Period will distinguish No-year, Multiyear, or Annual.

Master Data Elements Fund Structure

Transforming Financials at the People’s Department

Master Data ElementsCost Centers and Funds Centers

Cost Centers are a cost object that consumes, collects, allocates, controls, and reports and plans costs. They are also the organizational unit that identifies the costs for performing activities within an organization. Cost Centers reflect the levels at which a Division spends at a location. Cost Centers and Fund Centers have a one to one relationship. Cost

Centers reside in the Controlling Module while Fund Centers reside in the Funds Management Module.

Funds Centers and Cost Centers typically map to FFIS Divisions, Organizations, Sub Organizations, and Cost Organizations

Examples of Cost Centers AMCADC5200 – IC and Audits Branch AMDYDC2300 – Order Operations Branch AMPYDC5100 – Market News Headquarters

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The Cost Center Structure has been confirmed to represent the organization levels at which each Agency/Staff office tracks spending or collects costs. Below is the AMS structure: Agency Identifier (Characters1- 2) - this is the designated identifier for

each agency. AMS will use AM as the Agency Identifier. Lower Level Business Area (Characters 3 - 4) – this is an organizational

level such as a division. AMS will use the following Division Identifiers:o CA – Compliance and Analysis o CT – Cotton and Tobaccoo DY – Dairyo FV – Fruit and Vegetable o IT – Information Technologyo LS – Livestock and Seedo OA – Office of the Administratoro PY – Poultryo SC – Science and Technologyo TM – Transportation and Marketing

Master Data Elements Cost Center Structure

Transforming Financials at the People’s Department

Master Data Elements Cost Center Structure – Continued

Agency Defined (Characters 5 – 6) – are the two-character location identifier. These will be two letters that indicate the state where the Cost Center is located. Examples include:o AL – Alabamao CA – Californiao DC – Washington DCo GA - Georgiao MI – Michigano NC – North Carolinao RI – Rhode Islando VA – Virginia

Agency Defined (Characters 7 – 10) – are four character and represent the organizational unit/division of a particular program. These are program/agency defined and can be a combination of letters and numbers.

The Cost Center Structure will always be 10 characters and have a one-to-one relationship with a Fund Center.

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Master Data ElementsWBS Elements and Funded Programs

WBS Elements are a cost object that represents a project that supports direct charges and cost allocation for financial procurement and reimbursable process. Provides a means of collection and tracking costs of a specific job, service,

project, or task. WBS Elements should be thought of as a program or project with an

operational purpose and defined time frame. These should be created when it is not possible to track costs using Functional Area, Cost Center, and Budget Object Code.

WBS Elements (Controlling Module) have a one-to-one relationship with Funded Programs (Funds Management Module).  This helps to provide consistency between the Controlling and Funds Management modules in FMMI.

A WBS Element is required for all Sales Orders and for other projects as designated and determined by the Agency.

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Transforming Financials at the People’s Department

Master Data ElementsWBS Structure

Level 1 WBS Element 10 Characters Example - AM.CA.FV01 Characters 1-3: A M . = Agency Identifier + a period (AMS) Characters 4-6: C A . = Project Element + a period

(Cooperative Agreement) Characters 7-10: FV01 = Project Activity (Fruit and Vegetable)

Level 2 WBS Element Characters 11-13: Agency Defined Example – AM.CA.FV01.GA Characters 11-13: . G A = Agency Defined (Georgia)

Note: Spending must occur on a Level 2 WBS element or higher (2,3,or 4).

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Transforming Financials at the People’s Department

Master Data ElementsWBS Structure - Continued

Level 3 WBS Element Characters 14-18: Agency Defined Example – AM.CA.FV01.GA.2011 Positions 14-18: . 2 0 1 1 = Agency Defined (FY 2011)

Level 4 WBS Element Characters 19-24: Agency Defined Example – AM.CA.FV01.GA.2011.53241 Positions 19-24: . 5 3 2 4 1 = Agency Defined (Agreement Number)

Example of the 4 Level WBS Element:

AM.CA.FV01.GA.2011.53241 This WBS element would track a Fruit and Vegetable Cooperative Agreement with

the State of Georgia for FY 2011.

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Master Data ElementsWBS Information

Spending must occur on a Level 2 WBS element or higher. WBS elements for expense projects can be mapped to multiple

Cost Centers. Section 32, Investments, and Greenbook charges will be

assigned WBS Elements for tracking purposes. There is a one-to-one relationship between a WBS Element and

a Sales Order. WBS Elements will be used for Cost Allocation using Project

Settlement. Costs can be settled from a lower level WBS Element to a higher level WBS Element or Cost Center.

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Master Data ElementsShorthand Code Overview

The Shorthand Code (SHC) is a way to shorten the length of the accounting information that gets sent into FMMI. The Shorthand Code will contain 27 agency defined characters and will be sent to FMMI via corporate and agency feeder systems.

The SHC will not be used for direct entry into FMMI. Corporate feeder systems include WebTA, Govtrip, TRVL, Smartpay, PACS and IAS. Agency feeder systems include User Fee billing systems. Relationships between SHC to full FMMI accounting can be 1:1 and many-to-1, but 1-to-many shall not be allowed. Not all SHC’s will have an associated WBS Element. For SHC’s not using a WBS Element, the character Z will be used as the filler. If a WBS Element is used, it must be at least a Level 2 WBS Element or higher.

Transforming Financials at the People’s Department

Master Data Elements Shorthand Code Layout

Shorthand Code Format: FMMI Budget Period (4) + FMMI Fund (6) + FMMI Functional Area (2) +

FMMI

Cost Center (8) + FMMI WBS Element + (7)

 Example: 08XX5209S485DYDC2200UDY01CH

o Budget Period: 08XXo FMMI Fund: AM005209S4o FMMI Functional Area: AM0085000000000o FMMI Cost Center: AMDYDC2200o FMMI WBS Element: AM.AU.DY01.CH

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Master Data ElementsFFIS to FMMI Mapping

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Treasury Symbol

Category B Programs

Agency/Staff Office

Fund

Program

Project

BOC/Sub BOC/Rev Source Code

Organization/Sub Org

Division

Application of Funds

Functional Area

Business Area

Fund

Funded Program / WBSe

Funded Program / WBSe

GL Acct / Commitment Item / Cost Element

Funds Center / Cost Center

Funds Center / Cost Center

Currently in FFIS Mapping in SAP/FMMI