Lesson 1.2: IFMIS Background and Organization Lesson Overview

Objective: At the end of this lesson, you should be able to:

  • Recall the background and organization of IFMIS.
IFMIS Background

IFMIS serves as FEMA's core financial management system.

  • IFMIS is a fully integrated system that meets Joint Financial Management Improvement Program guidelines and complies with government financial system requirements.
  • FEMA began IFMIS implementation in October 1994 and completed implementation a year later.
  • Its design provides greater functionality and interfaces with other systems, offices, and agencies.
  • IFMIS allows for faster, easier access to data through a standard web browser, reducing the use of paper.
IFMIS Organization

IFMIS is separated into five major functional areas or subsystems as shown in the diagram.

IFMIS system organization diagram: Master IFMIS Database and Data Warehouse in the center with spokes to Funding, Accounts Receivable, Disbursements, Cost Posting, and General Ledger

Funding — Used to record and maintain FEMA’s budgeted resource information.

FEMA receives authority to incur obligations and expenditures from the U.S. Congress in the form of an appropriation. FEMA, in accordance with the standard budgetary practices for Federal agencies, subdivides appropriated funds to a working level of budgeted resources, referred to as an allocation. The IFMIS funding subsystem maintains all budgeted resources through online, real-time funds control functionality.

Cost Posting — Records and maintains all transactions associated with the FEMA budget execution process.

Specifically, the cost posting subsystem is used to record commitments, obligations, receiving reports, invoices, expenditures, and advances. In essence, the cost posting subsystem is the input source for the majority of accounting entries posted to IFMIS. As a result, IFMIS users are direct or indirect users of this subsystem.

Disbursements — Manages the issuance of disbursements and payments from FEMA.

FEMA uses the Department of the Treasury for payment disbursement. The disbursement subsystem identifies and compiles invoices that are due and sends that data to the Department of the Treasury via a host-to-host (automatic computer-to-computer) electronic connection. The Department of the Treasury issues payments to recipients either as checks or direct deposits to the recipient’s bank. Access to this subsystem is limited to a small group of users at FEMA Headquarters.

Accounts Receivable — Maintains record of debts owed FEMA.

On occasion, through the execution of a FEMA program, recipients receive funds to which they were not entitled. When this occurs, FEMA creates a formal bill for collection requesting the recipient to return the funds.

General Ledger — Serves as the single source of financial data for preparing financial statements and reports.

The IFMIS general ledger subsystem is compliant with the U.S. Government Standard General Ledger. Accountants at FEMA Headquarters, who are responsible for the preparation of financial reports and statements, are the primary users of this subsystem.

IFMIS Subsystem Integration

IFMIS subsystems access a centralized database.

  • As a transaction is recorded in one subsystem, if it affects account balances in another subsystem, IFMIS adjusts the appropriate account in real time.
  • For example, when a commitment is entered in cost posting, the funding subsystem checks for funds availability. If sufficient funds are available, the transaction is completed and the committed funds are subtracted from available funds as shown in the diagram.
IFMIS ensures that FEMA maintains sufficient funds control over budgeted resources by tracking all entries.
Flowchart diagram showing doc (FF 146-0-2 *This is the document most frequently used to create a Commitment in IFMIS) with arrow pointing to Cost Posting Subsystem (text in rectangle) then to Saved Commitment (text in cylinder). Arrow points from Cost Posting Subsystem to Funding Subsystem (text in rectangle) to show Fund Availability. Arrow points from Funding Subsytem back to Cost Posting Subsystem to show funding it OK/available. Arrow points from line between Cost Posting Subsystem and Saved Commitment to line between Funding Subsystem and Funding (text in cylinder) to show committed funds subtracted from available funds (Subtract Value text).
IFMIS Subsystem Menu

All IFMIS functions are accessed from the Main Menu, which contains multiple levels of menus grouped by similar functions. 

  • The five major subsystems (Funding, Cost Posting, Disbursements, Accounts Receivable, and General Ledger) are represented in the IFMIS Main Menu.
  • Within IFMIS, you can click on each subsystem to view the submenus and perform related functions.
Screenshot of IFMIS main menu with main folders identifying subsystems (funding, cost posting, disbursements, general ledger, and accounts receivable), utilities, environmental utilities, FEMA customized reports, and batch processing
IFMIS Interfaces

IFMIS interfaces with other automated systems at FEMA and other agencies:

  • Department of Agriculture National Finance Center (NFC)
  • Department of Health and Human Services Payment Management System: Smartlink
  • FEMA Acquisition Procurement System
  • National Emergency Management Information System (NEMIS)
  • Department of the Treasury: 224 Reporting System
Data and transactions move electronically between systems, eliminating duplication of data entry, expediting the processing of transactions, and enhancing the quality of data entry.
Lesson 1.2 Summary
This lesson covered:
  • IFMIS background.
  • IFMIS organization.
  • IFMIS subsystem integration.
  • IFMIS menu system.
  • IFMIS interfaces.

The next lesson presents the budgetary process and Federal funding flow.