U.S. Coast Guard Central Accounting & Reporting System (CARS)
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1 U.S. Cast Guard Central Accunting & Reprting System (CARS)
2 Agenda Cast Guard FBWT Backgrund Share Cast Guard s radmap fr success with transitining t CARS Audit challenges frm migratin Questins and Answers 2
3 U.S. Cast Guard s Radmap fr Success Treasury Guidance ALC Engagement Cmpnent-wide Oversight Trading Partners Field-level Training Engagement with Treasury Early and Often. Attend Treasury training sessins. Include ALC representatives in calls with Treasury. Ensure each individual ALCs receive and understand CARS requirements. Assist with develping prject plan fr ALC-specific systems and prcesses. Fster cperatin between Financial and System functinal areas in rder t streamline system changes and maximize autmatin. Mnitr challenges related t Payments, Cllectins and IPACs acrss all ALCs. Facilitate discussins between ALCs t identify cmmn slutins and standardized appraches where feasible. Cmmunicate new requirements related t CARS implementatin via multiple frums (e.g. trading partner mem, , phne calls) t minimize the need t reject IPACs. Develp and prvide training n CARS-related business prcess changes prir t G-Live. Cast Guard fllwed these steps in FY14/15 t successfully transitin t CARS Fully Transitined 3
4 U.S. Cast Guard s Audit Challenges Plicy & Prcedures Prcess Dcumentatin & Cntrl Testing Implemented new Payrll system Timely updates t plicy and prcedures. ALC s develped SOPs that matched their existing business prcesses. Didn t standardize business prcesses acrss ALCs. Didn t update prcess dcumentatin at all ALCs. Deferred cntrl testing until Q3. Didn t cmplete cntrl testing in advance f audit test wrk. Replaced COBOL based JUMPS military payrll system with ERP mdule. Didn t update interface prir t ging live. Played catch-up n bth accunting and reclassificatin f transactins. Cast Guard is addressing these issues in FY15 t maintain a clean pinin in the CARS envirnment Fully Transitined with Clean Opinin 4
5 Questins Mark Rse:
6 Back up slides
7 CARS Purpse and Benefits CARS is Treasury s new financial system used t handle the accunting and reprting functins fr all federal agencies replacing STAR, Treasury s Legacy Central Accunting System. It will be the fficial surce fr the psting f financial transactins which impact all Federal Prgram Agency s (FPAs) Fund Balance with Treasury (FBWT). Hw des CARS benefit my agency? 1. Mnthly Classificatin ges away Imprved Operatins 2. Standardized TAS frmatting & real-time transactin reprting Imprved Gvernment Financial Management 3. Agencies can nw access their Daily Bank Statement One-stp access t prvide and retrieve financial infrmatin frm Treasury 7
8 Becming a CARS Reprter Three Phases Cmplete SAM and CARS setup Phases Request access t SAM and CARS mdules frm Treasury Cmplete initial setup Cmplete pilt phase fr each Agency Lcatin Cde (ALC) sending files t Treasury t be tested thrugh the CARS system Determine which mnth t implement CARS Ntify Trading Partners f CARS status and TAS/BETC requirements Clear all existing Statements f Differences shuld net t Zer Three phases have t be cmpleted t transitin t CARS 8
9 Becming a CARS Reprter Fur Categries Des nt transmit TAS/BETC transactins Attends CARS verview Cntinues t cnvert remaining system types Transmits TAS/BETC n all transactins Submits 224 & 1219/1220 at mnth-end (ME)_ Reclassifies at mnth-end (ME) Identifies ALC & System types t transitin Cmpletes SAM Pilt set up Receives CARS access Accesses nline training mdules fr tasks & prcesses Reclassifies all mnth Views accunt statement all mnth NO MORE SOD Views CARS Accunt Statement (AS) after 7th business day Ntifies Trading Partners f transitin Sets IPAC requirements and grants permissins Submits 224 at ME fr transactins reprted withut TAS/BETC/C-Keys, Reclassifies at ME, Views AS after 7th day Accesses reprts in CARS any time Attends TAS/BETC/C-Key meeting Submits 224 at ME, Reclassifies at ME, Views AS after 7th day 1 Nn-CARS Reprter Agencies that have nt initiated a plan t becme a CARS reprter will cntinue t reprt a mnthly CTA 2 Reprter in Transitin Agencies that determined the ALCs and transactin types t transitin, cmpleted SAM set-up and gained access t CARS 3 Partial CARS Reprter Cnverted sme f their ALCS and transactins t CARS 4 Full Reprter Fully transitined all ALCs and Transactins t CARS 9
10 CARS Prcess Changes Befre and After BEFORE AFTER New CGAC Frmat Example fr C-Key Value 1512/ (Cllectins) SP ATA AID BPOA EPOA A MAIN SUB BETC COLL Manual transactins are entered in CARS using 224 & 1219/1220, which are viewable in the Classificatin Transactins &Accuntability (CTA) reprt GOALS is the system f recrd (SOR) fr Statement f Differences (SOD) reprts STAR sends transactins t CARS STAR is the SOR fr Agency Reprts STAR and CARS d parallel testing and a subset f reprts are available in CARS Cllectins, intra-gvernmental and payment transactins are classified at the surce using TAS/BETC cmbinatins r C-Keys - eliminating SF-224 and CTA reprting Accunt statements are generated all mnth New! Agencies must nw reprt using the new Treasury Cmmn Gvernment-wide Accunting Classificatin (CGAC) frmat shwn 10 abve
11 CARS Prcess Changes - Recnciling FBWT BEFORE Nn r Partial CARS Reprter AFTER CARS Reprter 11
12 References Abut CARS CARS Presentatins Becming a CARS Reprter GWA tips fr CARS Reprters
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