1.
Reporting Financial Information involving lntragovernmental Transfers
This section specifies reporting responsibilities for financial information required by the
DATA Act involving funds transferred between agencies. DA TA Act requirements affect
the reporting
of
two types
of
intragovernmental transfers: allocation transfers and buy/sell
transactions which result in Federal awards that are subject to FF ATA reporting. The
guidelines below
do
not affect or change any existing policy or regulation.
In
circumstances where awards are made using funds from such intragovernmental
transfers, awarding agencies
4
will continue to report award-level information (Files
Dl
and D2
of
the
DATA
Act Information Model Schema (DAIMS)
5
)
under FFATA and the
Federal Acquisition Regulation (FAR)
if
applicable; however, the responsibility for
reporting financial information (Files A-C
of
DAIMS) depends on the type
ofIGTs
being
reported.
• Allocation Transfers
Beginning with the first DAT A
Act
submission, the awarding agency will submit
and assure the appropriations information, program activity and object class, and
award financial information for allocation transfers for display on
USASpending.gov (Files A-C
ofDAIMS
vl.O). Funding and awarding agencies
should determine an internal process to share the data in Files A-C before the
awarding agency submits the data for display on
USASpending.gov.
OMB
Circular No. A-11 (A-11) requires the funding agency to determine which
agency, funding or awarding, is required to report to GTAS (Governmentwide
Treasury Account
Symbol). In the future, DATA Act reporting will also allow the
funding agency to determine which agency, funding or awarding, will submit
appropriations information, program activity and object class, and award financial
information for display on
USASpending.gov (Files A-C
of
DAIMS
vl.0).
6
Consistent with A-11 and OMB Circular No. A-136 (A-136)11.4.2 (5), the
funding agency is responsible for appropriations information, program activity,
and object class information (Files A-B
ofDAIMS). The funding and awarding
agencies will share responsibility for the award financial data (File C ofDAIMS).
Specifically, the awarding agency will be responsible for individual obligations
and the funding agency will be responsible for the association
of
the individual
financial obligations data to the appropriations account level data.
4
"Awarding agency"
or
"awarding entity" refers
to
the "child," seller, or serving agency whose budget authority
comes from offsetting
collections. Consistent
with
the data definitions finalized August 2015, awarding agency
is
"the name associated
with
a department
or
establishment
of
the Government
as
used
in the Treasury Account
Fund
Symbol
(TAFS)"
that
"awarded, executed
or
is
otherwise responsible for the transaction."
5
For
additional information regarding the DAIMS
see:
https://community.max.gov/x/Clbyl
6
To
provide alignment with the reporting required by Circular A-136
11.4.2
(5), the
same
exceptions outlined A-136
11.4
.2
(5)
apply
to
DATA
Act reporting.
2