treasury financial reporting system (tfrs) mandatory data requirements contents 1. summary of requirements 4 2. introducti


Treasury Financial Reporting System (TFRS)
Mandatory Data Requirements
Contents
1. Summary of Requirements 4
2. Introduction 6
3. Interface File Formats 8
3.1 Forwarding Files 8
3.1.1 Format Rules 9
3.1.2 File Header 10
3.1.3 Header File - Format Examples 11
4. Public Account Reporting System (PARS) Data Requirements 12
4.1 Purpose of PARS 12
4.2 How PARS Works 12
4.3 PARS Summary Cash and Accrual Files 13
4.3.1 Corrections to Previous Year Balances 13
4.3.2 Timing 14
4.4 File Format – PARS Summary Cash File 15
4.4.1 Header File 15
4.4.2 Detail Data File - Data Items 15
4.4.3 Detail Data File - Format Examples 16
4.5 File Format - PARS Summary Accrual File 17
4.5.1 Header File 17
4.5.2 Detail Data File - Data Items 17
4.5.3 Detail Data File - Format Examples 18
4.6 Suggested File Checking Procedures for PARS Summary Cash and
Accrual Files 19
4.6.1 File Balances 19
4.6.2 No Transactions Against Output Group 98 19
4.6.3 PAN to Source Comparison for Consolidated Fund 19
4.6.4 Operating Account is not to be Overdrawn 19
4.6.5 No FSN ending with X for the PARS Summary Cash File 20
4.6.6 Opening balances 20
5. Public Account Cash Management Data Requirements 22
5.1 Overview of Public Account Cash Management System (PACMS) 22
5.2 Daily Cash Management Files 22
5.2.1 Description of Data 22
5.2.2 Cash Payments 22
5.2.3 Cash Flows - Receipts 24
5.2.4 Bank Accounts 24
5.2.5 Timing 24
5.3 File Format - Daily Cash Management File 25
5.3.1 Header File 25
5.3.2 Detail Data File - Data Items 26
5.3.3 Detail Data File - Format Examples 27
5.4 PACMS Payroll File 28
5.4.1 Description of Data 28
5.4.2 Timing 28
5.5 File Format – PACMS Payroll File 28
5.5.1 Header File 28
5.5.2 Detail Data File - Data Items 29
6. Special Deposits and Trust Fund (SDTF) Data Requirements 30
6.1 Overview of Interest Billing Process for Accounts in the SDTF 30
6.2 SDTF Interest File 30
6.2.1 Transaction Details 30
6.2.2 Timing 31
6.3 File Format – SDTF Interest File 31
6.3.1 Header File 31
6.3.2 Detail Data File - Data Items 31
6.3.3 Detail Data File - Format Examples 31
1.Summary of Requirements
=========================
File
Frequency
Due
Summary
PARS Summary Accrual File
Each reporting month:
September
November;
December;
February;
March;
May; and
June.
Within five working days of the end of a reporting month, except for
September and June where it is 15 October and 15 July respectively.
Snapshot of Accrual Ledger containing year to date and monthly
balances.
PARS Summary Cash File
Monthly
Within five working days of the end of each month.
Snapshot of Cash Ledger containing year to date and monthly balances.
Special Deposits and Trust Fund Balances
Monthly
Within five working days of the end of each month.
Extract of the daily transactions and balances for each Account (and
Sub-Account) held in the Special Deposits and Trust Fund.
Daily Cash Management File
Daily
By 7:00 am next working day.
Daily summary of all cash receipts and payments entered into the FMIS.
Note: Agencies are required to process EFT payments for payment on the
next working day, to ensure the payment is debited to the Bank Account
on the same day that the file is lodged with Treasury.
Payroll File
Fortnightly (ad‑hoc for additional pays)
By 7:00 am of each pay day.
Summary of the agency payroll amount.
2.Introduction
==============
Treasury requires the provision of summary financial information from
Agency financial systems, in order to report upon and manage
Government financial activities and the Public Account. Treasury’s
information requirements are set out in this Document, the Treasury
Financial Reporting System (TFRS) Mandatory Data Requirements (MDR).
The TFRS MDR provide a means of supplying information to Treasury in a
standard format for Budget monitoring and reporting purposes.
The requirements are as follows:
*
PARS Summary Cash Data;
*
PARS Summary Accrual Data;
*
Daily Cash Management Data;
*
Payroll Information; and
*
Special Deposits and Trust Fund Balances.
This Document is designed to provide a brief outline of each TFRS file
type and set out the specific file format. It is important that all
files provided by agencies to Treasury comply with the format
requirements contained within this Document.
3.Interface File Formats
========================
The purpose of this Section is to provide the general structure of
TFRS data files and set out the process for forwarding files, required
as part of the TFRS MDR.
A header file is to be forwarded as well as a detail data file.
3.1Forwarding Files
-------------------
Header files and detail data files containing the required information
are to be forwarded to the Treasury Financial Reporting System (TFRS)
using the Wide Area Network (WAN) managed by the Telecommunications
Management Division (TMD) of the Department of Premier and Cabinet.
For each Interface Type, a header file and a detail data file is to be
forwarded to TFRS. The name for the header file is to comprise Origin,
Interface Type, Sequence Number, and “h”. The “h” identifies the file
as a header file. The file name for the detail data file is to
comprise Origin, Interface Type, Sequence Number, and “d”. The “d”
identifies the file as a detail data file.
The methods of forwarding data to TFRS by Agencies will most likely
use PC to UNIX, NT to UNIX or UNIX to UNIX File Transfer Protocol
(FTP) as the basic transport mechanism. On receiving a file from an
Agency, TFRS will send an acknowledgment back to the sender. A further
report will be provided by TFRS notifying the Agency as to the
acceptability of the data and any errors encountered during the
processing of the data.
Each Agency is responsible for:
*
ensuring the accuracy, completeness and integrity of the data
forwarded;
*
retaining, as a minimum, a copy of the data forwarded, until
notified by TFRS of the acceptability of the data;
*
re-transmitting any data that fails the TFRS acceptability
process; and
*
notifying Treasury of any delay on the availability of data.
The above procedure is to be repeated for each Interface Type that is
to be forwarded to TFRS by an Agency.
3.1.1Format Rules
1.
Each Interface Type shall comprise a header file and a separate
detail data file;
2.
Every record in the detail data file shall contain all Data Items
relating to the Interface Type being reported;
3.
Each record within a detail data file for an Interface Type must
contain the same set of Data Items;
4.
The end of each record is to be marked with a linefeed character
(LF, ASCII 10);
5.
Each Data Item in a record shall be separated by a tilde (~). The
field for the last Data Item is not to end with a tilde. A tilde
has been selected to allow users to insert commas and quote marks
within a text field;
6.
If values of any Data Items are not being reported the field
should be left empty (~~). If a numeric field, such as Month or
Amount, has no transactions it can be reported as zero or left
empty;
7.
Where the value for a numeric Data Item is negative, a leading
minus sign is to be inserted. A positive amount may include a
leading plus sign;
8.
Numeric values are not to include commas or spaces between
thousands;
9.
Numeric fields are not to be filled with leading zeros;
10.
Numeric values are to include the decimal point where full dollars
and cents are required. These Data Items are indicated with a
decimal in the field length description (eg 18.2). A decimal point
is not required where there are no cents, so that $100.00 can be
shown as 100. There are three options to report a zero value, as
either 0.00, 0 or as a null value.
11.
The file name for the header is to comprise Origin and Interface
Type and Sequence Number and “h”. The file name for the detail
records is to comprise Origin and Interface Type and Sequence
Number and “d”;
12.
The names of the files transferred to Treasury are to be in
lowercase with no underscores; and
13.
Data Items should not be shown with leading or trailing spaces.
3.1.2File Header
The Data Items that form the header record are set out below. A header
file of these Data Items, for each Interface Type, is to be forwarded
separately from the detail records. The file name for the header is to
comprise the combination of Origin, Interface Type, Sequence Number
and “h”.
Data Item
Size
Description
Example
Origin
8
Agency or sender identification code.
TR
Interface Type
6
Identifies the Interface Type being transferred to TFRS.
SUMFCC
Interface Type Version Number
4.1
Defines structure of the Interface Type.
1.0
Sequence Number
4
A unique number attributed to the Interface Type for the purposes of
providing an audit trail.
1234
Extract Date
8
Date that the data was extracted from the Agency FMIS.
20030901
(format YYYYMMDD)
Extract Time
8
Time that the data was extracted from the Agency FMIS
19:21:03
Record Count
6
Number of data records transmitted, including header records.
123456
File Name
25
Name of the detail data file associated with the header file. The file
name includes Origin, Interface Type, Sequence Number, and “d”.
trsumfccf1234d
Financial Year
9
Financial Year to which the data relates.
2002-2003
(format YYYY-YYYY)
Brought Forward Indicator
1
An indicator to advise whether a balance is brought forward from the
previous year and included in the yearly totals.
Y
The details to be inserted for the Data Items of Extract Date, Extract
Time, Record Count and File Name only relate to the relevant Interface
Type detail data file. Record Count, for example, does not include a
count of the header file records.
A table of the header records required for each Interface Type has
been included with the relevant section dealing with each Interface
Type. A column headed “Mandatory” has been inserted to indicate the
required Data Items.
3.1.3Header File - Format Examples
Example
No
Example details
1
TR~SUMFCC~1.0~1234~20030901~19:21:03~123456~trsumfcc1234d~2002-2003~Y
4.Public Account Reporting System (PARS) Data Requirements
==========================================================
4.1Purpose of PARS
------------------
The Public Account Reporting System (PARS) generates information used
for:
*
monitoring and reporting on the actual financial performance of
agencies against their projected estimates; and
*
to meet the Government’s external reporting requirements.
The Government has both statutory and other non‑legislated public
reporting requirements. The statutory reporting requirements are
imposed under the Financial Management and Audit Act 1990 (FMAA).
Other reporting requirements arise under the Australian Accounting
Standards and the Uniform Presentation Framework which incorporates
the Government Financial Statistics (GFS) framework and the
requirements of the Australian Loan Council.
Treasury uses the information within PARS to prepare the following
external reports:
*
two interim unaudited reports (released semi-annually on 15 August
and 15 February);
*
the audited Treasurer’s Annual Report (released annually on 31
October); and
*
the audited AAS31 Consolidated Financial Statements (released
annually in December).
The Budget Papers will report on the financial performance of the
General Government Sector as at 31 March for the year preceding the
Budget year.
The financial reporting framework provides continuous monitoring of
actual compared to budgeted performance throughout the financial year.
Agencies will need to provide accurate cash and accrual information
throughout the year.
4.2How PARS Works
-----------------
Data from Agency Financial Management Information System (FMIS) cash
ledgers and accrual ledgers is summarised and forwarded to TFRS. This
data provides a snapshot of Agency ledger accounts at a particular
point in time. The TFRS Interface does some validation of the file and
its data, and manipulates and formats the data into an import file
ready to be loaded into the PARS database.
The PARS system also views the agency Budget information stored within
the Budget Management System (BMS). This allows a comparison of actual
results to Budget estimates.
The agency cash and accrual transaction files always contain a full
set of monthly and year to date figures for each reporting month in
the current financial year. The data held in PARS from previous
imports for that agency is discarded and replaced by the new data.
4.3PARS Summary Cash and Accrual Files
--------------------------------------
The PARS Summary Cash and Accrual Files provide a snapshot of agency
transactions sourced from the general ledgers in the agency FMIS.
The data required is a high level summary of Agency ledger account
totals which covers all ledger codes including those for the
Consolidated Fund and the Special Deposits and Trust Fund.
The format of the summary cash and accrual files is almost the same,
the only difference is that the accrual file contains Economic Sector
information, which is not required in the summary cash file.
For each Account at the TFRS Summary Reporting Level, the following
shall be provided with each extract:
*
the year to date totals of ledger accounts for the current year up
to the end of the most recent completed month;
*
month to date totals for each month of the current year, up to the
date which is to be reported on (for example the PARs Cash or
Accrual Files provided on 5 March would provide year to date
totals up to the end of February); and
*
when totals have been brought forward from the previous financial
year, these must be included in the year to date total.
4.3.1Corrections to Previous Year Balances
At the end of the financial year, agencies may need to post correction
journals to the prior year to finalise closing balances. The following
timetable should be followed when processing such correction journals:
*
corrections to previous year balances that impact on the
Consolidated Fund (on a cash basis) may be posted up to the fifth
working day of July, or as agreed with Treasury;
*
corrections to previous year balances that impact on the Special
Deposits and Trust Fund (on a cash basis) may be posted up to 15
July, or as agreed with Treasury; and
*
changes may be required to the cash and accrual ledgers after 15
July, due to audit changes or other issues related to the
finalisation of agency financial statements. In order for Treasury
to monitor the factors influencing the final Budget Outcome,
Agencies should notify Treasury of any material changes made after
15 July.
4.3.2Timing
4.3.2.1Summary Cash File
Summary cash files are to be provided on a monthly basis. Files should
be submitted to TFRS by midnight on the fifth working day of each
month.
Additional files may be required in the lead up to the end of the
financial year, (generally between 15 June and 15 July) to allow for
monitoring of the end of year Budget outcomes. Treasury will advise
agencies annually in May of specific end of year information
requirements.
4.3.2.2Summary Accrual Files
Agencies need to submit summary accrual files by midnight of the fifth
working day following the end of a reporting month, other than
September and June which must be lodged by 15 October and 15 July
respectively. The timing coincides with the provision of the Summary
Cash File to ensure consistency between the cash and accrual
information.
Reporting months are: September, November, December, February, March,
May and June. Additional files may be required in the lead up to the
end of the financial year, (generally between 15 June and 15 July) in
order to allow for management of the end of year Budget outcomes.
Treasury will advise agencies annually in May any specific end of year
information requirements.
4.3.2.3Final Summary Cash and Accrual Files
The initial end of year files provided by agencies will be based on
unaudited agency information. Treasury will also be producing a final
Budget outcome by 31 October which will be based on audited agency
information.
A final cash and accrual file for the completed financial year will be
required by 1 September or on completion of the agency audit process,
whichever is earlier.
4.3.2.4Confirmations for Cash and Accrual Files
Agencies will need to confirm the accuracy of the financial
information submitted to PARS for the December, March and June
reporting months. Treasury will provide financial statements based on
an Australian Accounting Standard and Public Account view of the
information held in PARS. The Agency’s Chief Financial Officer is to
confirm the information contained in confirmation financial statements
within two working days of the request.
4.4File Format – PARS Summary Cash File
---------------------------------------
4.4.1Header File
Data Item
Example
Origin
AU
Interface Type
SUMFCC
Interface Type Version Number
3
Sequence Number
1180
Extract Date
20030902 (format YYYYMMDD)
Extract Time
15:28
Record Count
27
File Name
ausumfcc1180d
Financial Year
2003-2004 (format YYYY-YYYY)
Brought Forward Indicator
Y
4.4.2Detail Data File - Data Items
Data Item
Size
Example
Output Group
2
21
Output
3
123
Public Account Number
4
T564
Financial Statement Number
4
000P
Transaction Type
7
2010000
Government Purpose Classification (GPC)
4
0419
Administered Indicator
1
C
Funding Source
1
T
Month Amount Jul
18.2
46.55
Month Amount Aug
18.2
-845.22
Month Amount Sep
18.2
48.99
Month Amount Oct
18.2
789.95
Month Amount Nov
18.2
-986.55
Month Amount Dec
18.2
-97895.66
Month Amount Jan
18.2
0.00
Month Amount Feb
18.2
0.00
Month Amount Mar
18.2
0.00
Month Amount Apr
18.2
0.00
Month Amount May
18.2
0.00
Month Amount Jun
18.2
0.00
Year Total (including opening balances)
18.2
-97905.34
4.4.3Detail Data File - Format Examples
Example No
Example details
1
01~001~T644~000R~5530000~2199~C~B~-100~-100~-100~-100~-100~-100~-100~-100~-100~-100~-100~-100~-1200
2
21~123~T564~000P~2010000~1927~ A~T
~46.55~-845.22~48.99~789.95~-986.55~-
97895.66~~~~~~~-916200.55
3
01~001~T900~000X~4220000~2199~C~B~0~-0~0~0~0~0~0~0~0~0~0~0~2000
Comments on examples
Example 1 shows $100 receipted in each month of the year. Note where
there are no cents, $100 can be presented as 100 and not 100.00.
Example 2 provides only the Month Amount values up to the current
month of the year (being December) with the remainder of the Month
Amount values showing 0 (these fields may also be left empty)
Example 3 shows an opening balance record where no transactions are
recorded in any month of the year and a Year Total amount of $2 000
which represents the opening balance.
4.5File Format - PARS Summary Accrual File
------------------------------------------
4.5.1Header File
Data Item
Example
Origin
DV
Interface Type
SUMFNA
Interface Type Version Number
2
Sequence Number
0013
Extract Date
20030902 (format YYYYMMDD)
Extract Time
15:59
Record Count
969
File Name
dvsumfna0013d
Financial Year
2002-2003 (format YYYY-YYYY)
Brought Forward Indicator
Y
4.5.2Detail Data File - Data Items
Data Item
Size
Example
Output Group
2
21
Output
3
123
Public Account Number
4
T564
Financial Statement Number
4
000P
Type of Transaction
7
1113000
Government Purpose Classification (GPC)
4
0419
Administered Indicator
1
C
Funding Source
1
T
Economic Sector
2
60
Month Amount Jul
18.2
46.55
Month Amount Aug
18.2
-845.22
Month Amount Sep
18.2
48.99
Month Amount Oct
18.2
789.95
Month Amount Nov
18.2
-986.55
Month Amount Dec
18.2
-97895.66
Month Amount Jan
18.2
0.00
Month Amount Feb
18.2
0.00
Month Amount Mar
18.2
0.00
Month Amount Apr
18.2
0.00
Month Amount May
18.2
0.00
Month Amount Jun
18.2
0.00
Year Total (including opening balances)
18.2
-97905.34
4.5.3Detail Data File - Format Examples
Example No
Example details
1
01~001~T522~000P~2390000~3390~C~A~20~24.91~5~975~5~5~5~5~1045.13~2150.55~1431.02~0~2626.22~8277.83
2
01~001~T522~000P~2720401~3390~C~B~40~63~100~0~0~0~0~0~0~0~0~0~0~163
3
01~001~T900~000X~4220000~2199~C~B~60~0~-0~0~0~0~0~0~0~0~0~0~0~2000
Comments on examples
Example 1 shows an expense recorded in each month of the year.
Example 2 provides only the Month Amount values up to the current
month of the year (being September) with the remainder of the Month
Amount values showing 0 (these fields may also be left empty)
Example 3 shows an opening balance record where no values are recorded
in any month of the year and a Year Total amount of $2 000 which
represents the opening balance.
4.6Suggested File Checking Procedures for PARS Summary Cash and
Accrual Files
---------------------------------------------------------------
PARS conducts various validation checks on the summary cash and
accrual files sent by agencies, to maintain the integrity of the data.
The following checks should be performed prior to forwarding the
Public Account Summary files.
The checks can be performed either directly to the file contents or to
the agency system from which the file is extracted. Checks can be
performed using Microsoft Excel on the extract file. Alternatively,
the checks can be undertaken as standard reports forming part of the
month end reconciliation process using Microsoft Access or Crystal
Report Writer. The standard reports could be run on the extract or
directly against the agency database.
4.6.1File Balances
Agency files should balance to zero, ie debits should equal credits.
The file should balance in total, and also each period within the file
should balance.
This check could easily be performed by opening the file in Microsoft
Excel and checking that the total of each period and year to date
column adds to zero.
4.6.2No Transactions Against Output Group 98
All overheads must be distributed prior to the file being extracted
and transmitted. If this is done correctly, the file will not contain
any transactions against Output Group 98. Offsetting transactions
containing Output Group 98 will not be accepted.
4.6.3PAN to Source Comparison for Consolidated Fund
For Public Account Numbers (PAN) within the Consolidated Fund there is
a one to one relationship with funding source.
The amount recorded against the PAN should equal in total the amount
recorded against the relevant Funding Source (Note: there will be
offsetting transactions within funding source).
The relationships are as follows:
*
CF01 = Funding Source A
*
CF02 = Funding Source W
*
R Items = Funding Source R
*
Y Items = Funding Source Y
*
L Items = Funding Source L
This check cannot be performed on the other funding sources.
4.6.4Operating Account is not to be Overdrawn
The agency should check that its Departmental Operating Account in the
Special Deposits and Trust Fund is not overdrawn. While agencies
should be monitoring all their accounts in the Special Deposits and
Trust Fund to ensure that they are not breaching any overdraft
provisions, it is a fundamental requirement that its Departmental
Operating Account is not overdrawn.
4.6.5No FSN ending with X for the PARS Summary Cash File
All Financial Statement Numbers (FSN) in the Summary Cash File should
end in either an R or P, representing a cash receipt or cash payment.
FSN values that end in X should only be used for accrual transactions
and therefore should only appear in the Summary Accrual File. The only
exception to this rule is opening balances which may use 000X. The X
values should only apply to opening balances and should not appear in
transactions in period 1 to 12.
This check can be performed by viewing the file in Microsoft Excel and
performing a search on the FSN column for all X values.
4.6.6Opening balances
Agencies should check to ensure that files contain the correct opening
balances before sending the files to Treasury.
5.Public Account Cash Management Data Requirements
==================================================
5.1Overview of Public Account Cash Management System (PACMS)
------------------------------------------------------------
Treasury manages the cash resources of the Public Account ensuring
adequate liquidity levels. This involves estimating cash requirements,
investing surplus funds and managing the annual borrowing program.
Additionally, sufficient cash must be on hand to meet day-to-day
requirements. The Public Account Cash Management System (PACMS) is
used to assist in this cash management process.
PACMS sources its data from the:
*
Daily Cash Management Files; and
*
Empower Payroll Files
Treasury uses the files to determine the inflows and outflows from the
balance of pooled accounts for the day. Based on the expected closing
pool balance, Treasury will make an investment/borrowing to ensure the
balance of pooled accounts is at a minimum, whilst not going into
overdraft. The target balance for pooled accounts is between $1
million and $2 million.
5.2Daily Cash Management Files
------------------------------
The Daily Cash Management File provides information on all cash
payments and receipts. The balance of total cash payments and total
cash receipts is also utilised as part of the Daily Reimbursement
process, ensuring that all Bank Accounts have a notional zero balance.
5.2.1Description of Data
In general, the Public Account Cash Management data required is at
summary level with information on individual transactions required for
large payments.
5.2.2Cash Payments
The Agency must provide the total of all payments made by the Agency
for each day’s operations. Advice is to be provided as to the mode of
payment and whether funds will flow outside the aggregated pool of
government accounts.
In addition, agencies must provide Treasury with details regarding
individual large payments above $100 000.
The mode of payment can be:
*
cheque produced by FMIS or other application;
*
cheque manually drawn;
*
electronic funds transfer (EFT) to a creditor’s bank account; or
*
direct debit entry to a creditor’s bank account.
Agencies are required to process EFT payments for payment on the next
business day. This payment is to be included in the Daily Cash File
submitted by 7:00 am the following day. Reimbursement of agency Bank
Accounts from the Treasurer’s Account is then processed by Treasury,
ensuring that agency Bank Accounts are not overdrawn.
Where more than one payment processing run is done in a day, the
Agency must combine data for the runs into a single report. The
combined report is to be provided by 7:00 am on the next working day
in respect to the creditor payment transactions.
A grand total of payments for the day is required in order to
reimburse the Agency for outgoings. The grand total of payments should
exclude the daily forwarding of receipts to the Treasurer’s Account.
5.2.2.1Non‑Standard Payments
Payments processed by an Agency on a given day should not normally
impact on the Agency Bank Account until at least the following working
day. Payments that affect the bank balance on the same day as
processed are considered to be non‑standard payments.
Non‑standard payments that exceed $500 000 in any day require prior
approval from Treasury (Contact: Adrian Pearce on Ext 8628) prior to
being processed.
Examples of non‑standard payments are:
*
normally produced cheques that are collected rather than mailed
and therefore are likely to be banked on the day of collection;
*
cheques manually drawn outside normal operations; and
*
EFT or direct entry transactions that are actioned on the same day
as they are processed through the Agency FMIS or other payment
system.
5.2.2.2Payroll Payments
Details of payrolls at a summary level are needed in order to
establish the impact on the salary and wages bank accounts.
5.2.2.3Individual Transactions >$100 000
Details for individual transactions are required for payments over a
specified amount. This amount is not fixed and will most likely change
over time. The current amount is $100 000.
5.2.3Cash Flows - Receipts
Agencies must provide the total of Public Account receipts recorded to
an Agency’s FMIS from the day’s operations.
The Public Account receipts amount must be forwarded to the
Treasurer’s Account by EFT. The receipts total should not include
transactions relating to transfers of funds within the Agency or a
reimbursement from Treasury for the Agency’s payments.
5.2.4Bank Accounts
Not all Agency Bank Accounts are included in the pooling arrangements
that Treasury has with Westpac. Treasury requires cash flow
information for each Bank Account within the pooling arrangements.
5.2.5Timing
The Daily Cash Management File is to be submitted to TFRS by 7:00 am
on each working day.
5.3File Format - Daily Cash Management File
-------------------------------------------
5.3.1Header File
Data Items that must be included in the header record are marked “Yes”
in the column headed Mandatory in the table below.
Data Item
Mandatory
Example
Origin
Yes
AU
Interface Type
Yes
CSHMAN
Interface Type Version Number
Yes
2
Sequence Number
Yes
1703
Extract Date
Yes
20030912 ( format YYYYMMDD)
Extract Time
Yes
23:48
Record Count
Yes
39
File Name
Yes
aucshman1703d
Financial Year
Yes
2003-2004 (format YYYY-YYYY)
Brought Forward Indicator
No
5.3.2Detail Data File - Data Items
Dataname
Description
Size
Example
Type
Specify whether record relates to individual transaction (I), group of
transactions (P) or Total transactions (T).
1
P
BSB Number
BSB of bank account
7
037-001
Bank Account
Bank account number
9
234234
Transaction Mode
Specifies the form of payment ie EFT, Cheque, Direct Entry or Manual
Payment
4
EFT
Economic Sector
Identifier for the creditor to receive payment. Used to identify
payments to other agencies which do not affect the Government’s total
cash balance
2
60
Transaction Type
Identifies nature of the transaction.
7
2360000
Group Amount
Total amount of the payments by Bank Account, Transaction Mode and
Economic Sector.
18.2
100000.99
Transactions Complete Date
The date that the transactions are expected to affect the Bank
Account.
8
20030913
Transaction Volume
Total volume of items comprising each Group Amount
6
7
Name
Name of creditor, for records containing individual payments >$100 000
100
Individual Amount
The amount of the individual transaction, where required
18.2
Total Payments
The sum of all Public Account payments made from an Agency’s central
FMIS, other than those made in order to transfer total receipts to
Treasury. This amount will be used to reimburse Agency expenditure
18.2
Total Receipts
The sum of all Public Account receipts made from an Agency’s central
FMIS other than those stemming from expenditure reimbursements made by
Treasury. This is the amount that is to be paid to Treasury
18.2
Date Receipts Transferred
Date that Total Receipts were transferred by EFT
8
Comments
200
5.3.3Detail Data File - Format Examples
Example No
Example details
1
P~037-001~000268251~CHQ~60~5440202~6930.61~20030912~16~~~0~~~
2
P~037-001~000268251~EFT~20~2723501~633.34~20030912~1~~~0~~~
3
I~037‑001~000268251~EFT~20~3110000~~20030912~~COMMISSIONEROFSTAMPDUTIES~132811~~0~~ACTUAL04:
4
T~037‑001~000268251~~~~~~~~~1776082.75~~~PaymentsFMISACTUAL04
5
T~037‑001~000259881~~~~~~~~~0~‑1041077.19~20030912~ReceiptsFMISACTUAL04
Comments on examples
Examples 1 and 2 show payment totals grouped by Transaction Mode,
Transaction Type, Bank Account and Economic Sector.
Example 3 shows an individual payment for an amount over $100 000.
Example 4 provides the grand total of all payments. This is the amount
to be reimbursed by Treasury.
Example 5 provides the total of the receipts for the day. This amount
is to be forwarded to Treasury.
As shown in the above examples, some Data Items may be left blank.
5.4PACMS Payroll File
---------------------
Details of each agency’s fortnightly payroll is required at a summary
level in order to establish the impact on the pooled balance of
accounts held with Westpac.
Payroll information can be provided in the Daily Cash Management File.
However, in some cases this information is not available prior to the
payroll being processed by Westpac. Given the significance of the
payroll on the Government’s cash balance, it is essential that this
amount is known prior to being processed. The PACMS Payroll file is
sourced from the Empower system and ensures that payroll information
is provided to Treasury in time to be included in the cash management
process.
5.4.1Description of Data
The data required is at a summary level and is analysed on the payment
method used. Payments to employees by direct entry impact on Bank
Accounts at a faster rate than payments made by cheque. As the
Government payroll is a large expense, this is important information
in predicting likely Public Account cash flows.
It is only actual cash flows out of the Bank Accounts associated with
payroll that are required. Where the payment of taxation,
superannuation and other deductions from salaries is made directly
from the Agency FMIS, these particulars should be provided through the
normal Daily Cash Management Files.
The payroll expenditure report must generate two individual files:
*
The first file will contain the header record only; and
*
The second file will contain the detail and file total components.
5.4.2Timing
The payroll information on Public Account Cash Management is required
to reach Treasury by 7:00 am on the working day prior to the pay day
(ie by 7:00 am on the day the Agency’s Bank Account is to be debited).
5.5File Format – PACMS Payroll File
-----------------------------------
5.5.1Header File
Data Items that must be included in the header record are marked “Yes”
in the column headed Mandatory in the table below.
Data Item
Size
Mandatory
Example
Origin
8
Y
PC
Interface Type
6
Y
PAYS
Interface Type Version Number
4.1
Y
1.0
Sequence Number
4
Y
1234
Extract Date
8
Y
20030901 (format YYYYMMDD)
Extract Time
8
Y
19:21:03
Record Count
6
Y
1
File Name
25
Y
pcpays1234d
Financial Year
9
Y
2003-2004 (format YYYY-YYYY)
Brought Forward Indicator
1
N
Y
5.5.2Detail Data File - Data Items
Dataname
Size
Example
Comment
Transaction Type
1
P
Fixed value
BSB Number
7
708-145
From agency payroll
Bank Account
9
123456789
From agency payroll
Transaction Mode
4
EFT
Fixed value
Economic Sector
2
60
Fixed value
Group Amount
18.2
200100.50
From agency payroll
Transactions Complete Date
8
20010401
From agency payroll
Transaction Volume
6
1
Fixed value
Name
100
Null for payroll file
Individual Amount
18.2
Null for payroll file
Total Payments
18.2
Null for payroll file
Total Receipts
18.2
Null for payroll file
Date Receipts Transferred
8
Null for payroll file
Comments
200
6.Special Deposits and Trust Fund (SDTF) Data Requirements
==========================================================
6.1Overview of Interest Billing Process for Accounts in the SDTF
----------------------------------------------------------------
Accounts held in the Special Deposits and Trust Fund (SDTF) can
attract interest on credit balances or in turn be charged interest
when in overdraft. Agency Operating Accounts will generally not
attract interest. However, interest bearing Sub‑Accounts can also be
established within an Agency’s Operating Account for activities
approved by the Treasurer.
Agencies must forward a file containing the daily balances for each
Account and interest bearing Sub-Account held in the SDTF which the
Agency operates. The information must include the date, total of all
transactions for that day, period and closing balance. These files are
used as the primary basis for all interest calculations.
6.2SDTF Interest File
---------------------
The SDTF Interest File is to contain the daily total amount of
transactions for each account within the SDTF. The daily total is to
be divided into the accounting periods (posting months) into which the
transactions have been posted. The actual balance is to be provided
for each SDTF account at the end of the month being reported.
The daily total of transactions and actual balance of the SDTF account
are to be calculated on a cash basis of accounting. Although details
are requested for each day’s transactions, a file containing the data
is to be supplied to TFRS once per month.
Where agencies have approved interest bearing Sub-Accounts, the
balances of the Sub‑Accounts should not be deducted from the balances
of the Operating Account when forwarding the SDTF Interest File. That
is, the daily balance data for the Operating Account should reflect
all components within the Account and separate extracts will be
required for each Sub‑Account.
The end of month balances contained in the SDTF Interest File is
reconciled to the information provided in the PARS Summary Cash File.
In order to ensure the information provided in both files is
consistent, it is important that they are both extracted at the same
point in time.
6.2.1Transaction Details
The date that transactions are physically posted into the Agency FMIS
is required, together with a daily total amount for the accounting
period (month and year) into which the transactions have been posted.
Example.
The following two transactions were posted on 1 September:
*
$50.00 into September for T999; and
*
$100.00 into August for T999.
The above would produce separate daily totals for the date of 1
September, one for the August accounting period, totalling $100.00,
and one for the September accounting period of $50.00, even though
both transactions occurred on the same day.
6.2.2Timing
The information on Special Deposits and Trust Fund account balances is
required to reach Treasury by the fifth working day of each month. The
timing coincides with the requirement to provide the PARS Summary Cash
File.
6.3File Format – SDTF Interest File
-----------------------------------
6.3.1Header File
Data Items that must be included in the header record are marked “Yes”
in the column headed Mandatory in the table below.
Data Item
Mandatory
Example
Origin
Yes
AU
Interface Type
Yes
TRUSTS
Interface Type Version Number
Yes
1
Sequence Number
Yes
1066
Extract Date
Yes
20030902 (format YYYYMMDD)
Extract Time
Yes
15:29
Record Count
Yes
11
File Name
Yes
autrusts1066d
Financial Year
Yes
2003-2004 (format YYYY-YYYY)
Brought Forward Indicator
No
6.3.2Detail Data File - Data Items
Data Item
Size
Example
SDTF Number
4
T780
Transaction Date
8
20030901 (YYYYMMDD)
Posting Month
7
09-2003 (MM-YYYY)
Transaction Amount
18.2
-23000.78
Balance YTD
18.2
-9999.99
6.3.3 Detail Data File - Format Examples
Example No
Example details
1
T999~20030901~07-2003~-22346.78~-9999.99
2
T999~20030902~09-2003~-23456789012346.78~-9999.99
3
T945~~~~850.00
4
T965~20030925~09-2003~954.00~-0.00
Comments on examples
Example 1 shows a transaction entered in September 2003 and posted
into a previous period (July 2003) and the current total.
Example 2 provides a posting total within the current month and the
current total.
Example 3 is an account without any transactions, but with the current
total.
Example 4 shows a transaction total for a day within the current month
but with the year to date total as zero.
As shown in the above examples, some Data Items may be left blank.

  • DRIFTSPLAN FOR STEINGARDEN BARNEHAGE 20152016 INNHOLDSFORTEGNELSE INNLEDNING 3 VELKOMMEN
  • LISTA KANDYDATÓW SPEŁNIAJĄCYCH WYMAGANIA OKREŚLONE W OGŁOSZENIU O NABORZE
  • PUBLIC SPEAKING COURSE PURPOSE REGARDLESS OF WHO YOU ARE
  • ALPHA NU STATE EXPENSE VOUCHER DELTA KAPPA GAMMA SOCIETY
  • PUNOMOĆJE ZA UČEŠĆE NA REDOVNOJ SKUPŠTINI AKCIONARA UNIVERZAL AD
  • (ENTETE DE L’ETABLISSEMENT) CONTRAT D’ENGAGEMENT ETUDIANTS DE PROMOTION PROFESSIONNELLE
  • DESCRIPCIÓN DE FUNCIONES I IDENTIFICACIÓN DE LA FUNCIÓN FUNCIÓN
  • IFRIC 20 – INITIAL DRAFT OF INVITATION TO COMMENT
  • UBND HUYỆN ĐAN PHƯỢNG TRƯỜNG THCS THỌ XUÂN SỐ
  • 4 ASIGNATURA MECÁNICA CODIGO 126024 SEMANA HORA TEMAS PAGINAS
  • NEWTON’S LAWS AND FRICTION IN THIS LABORATORY YOU WILL
  • PEDOMAN AKADEMIK PROGRAM PROFESI APOTEKER ANGKATAN IV TAHUN 20162017
  • M AY 2016 FORM CLINICAL EVALUATION SCALES PLEASE
  • ACADEMIC POLICY SERIES 140510F REPORT ON NEGATIVE RECOMMENDATIONS
  • IZJAVA RODITELJA POTPISANA ( IME I PREZIME) SA
  • ORDENANZA Nº 2368CM12 ANEXO I TEXTO ORDENADO ORDENANZA N°
  • 4 TURNAJ REGIONÁLNÍ ŽÁKOVSKÉ LIGY V JÍLOVÉM U PRAHY
  • TRABAJO DE CAMPO CON LOS INDIOS MAYAS TZ’UTUJILES SANTIAGO
  • 20 DE ABRIL DE 2009 RED DE EDITORIALES INDEPENDIENTES
  • PETITION FOR TRANSFER OF STUDENTS (PLEASE WRITE LEGIBLY) STATE
  • CLP ROLES AND RESPONSIBILITIES (USE WITH VENN DIAGRAM)
  • TRABAJO DE TESIS PARA OPTAR AL TÍTULO DE DOCTOR
  • VERSION 012014 LEGALISATION SECTION – CHIEF DIRECTORATE CONSULAR SERVICES
  • CORAL JACK 51 251960 AUTHOR CHRIS BROOKS REVIEWER SHARON
  • A LA METAFÍSICA DEL ACTO DE SER COMO
  • OVERVIEW GRÁFICO8 HOJA1 GRÁFICO9 GRÁFICO10 HOJA2
  • GIMNAZIJA ŠKOFJA LOKA 20062007 GEOGRAFIJA SLOVENIJE MARJAN LUŽEVIČ PROF
  • 77 MINISTERSTVO ZAHRANIČNÍCH VĚCÍ ČESKÉ REPUBLIKY L
  • ZASADY PRZEWOŻENIA RZECZY I ZWIERZĄT W KOMUNIKACJI MIEJSKIEJ ORGANIZOWANEJ
  • WHY DO WE NEED GOVERNMENT? AMERICA’S FORM OF GOVERNMENT