PROPRIETARY NOTICE - This document includes data that shall not be disclosed outside the Financial Management Services, Inc. The presentation shall not be duplicated, used, or disclosed--in whole or in part--for any purpose. 8/16/2009Slide - 1 Association of Government Accountants Corporate Partners Advisory Group (CPAG) Financial Analysis Research Project Enterprise Data Warehouse Department of Homeland Security Department of Homeland Security All Other Agencies All Other Agencies National Science Foundation National Science Foundation Sub Tier Contractors & Grantees Sub Tier Contractors & Grantees Phase II NSF & DHS EDW Phase II NSF & DHS EDW Phase III Other Agencies EDW Phase III Other Agencies EDW Phase IV Sub Tier EDW Phase IV Sub Tier EDW Phase I GWA EDW Phase I GWA EDW GWA Governmentwide Accounting System Enterprise Data Warehouse (EDW) GWA Governmentwide Accounting System Enterprise Data Warehouse (EDW) Treasury Fiscal Service Treasury Fiscal Service Timeline Phase I – June Phase II – June 2010 Phase III – June Phase IV – June 2012 Timeline Phase I – June Phase II – June 2010 Phase III – June Phase IV – June 2012 Overview

PROPRIETARY NOTICE - This document includes data that shall not be disclosed outside the Financial Management Services, Inc. The presentation shall not be duplicated, used, or disclosed--in whole or in part--for any purpose. 8/16/2009Slide - 2 Develop an Internet based Monthly Treasury Statement and Combined Statement that offers users access to an Enterprise Data Warehouse and analytical tools to develop interactive queries of Treasury “Official” financial data supporting the Government’s Surplus or Deficit and other related data, e.g., performance, population, employment, geographic, congressional district, etc. to develop performance and other metrics for identifying results and to assist the decision process. Provide a reconciliation of Federal Expenditure/Outlay data between the Treasury and the American Recovery and Reinvestment Act expenditure/outlay data. Provide a reconciliation of Federal Expenditures/Outlay data between the Treasury and the Economic Emergency Recovery Act, Troubled Asset Relief Program expenditure/outlay data. Provide a consolidated report of Federal Expenditures/Outlay data identifying: Total Federal Expenditures/Outlays Federal Funding Accountability and Transparency Act Expenditure/Outlay data. Economic Emergency Recovery Act, Troubled Asset Relief Program Expenditure/Outlay data. American Recovery and Reinvestment Act Expenditure/Outlay data. ObjectivesResearch Project

PROPRIETARY NOTICE - This document includes data that shall not be disclosed outside the Financial Management Services, Inc. The presentation shall not be duplicated, used, or disclosed--in whole or in part--for any purpose. 8/16/2009Slide - 3 Article 1, Section 9, Clause 7 of the US Constitution & 31USC3513a 31USCSec Financial reporting and accounting system (a)The Secretary of the Treasury shall prepare reports that will inform the President, Congress, and the public on the financial operations of the United States Government. The reports shall include financial information the President requires. The head of ach executive agency shall give the Secretary reports and information on the financial conditions and operations of the agency the Secretary requires to prepare the reports. (b) The Secretary may – 1.establish facilities necessary to prepare the reports; and 2.reorganize the accounting functions and procedures and financial reports of the Department of the Treasury to develop an effective and coordinated system of accounting and financial reporting in the Department that will integrate the accounting results for the Department and be the operating center for consolidating accounting results of other executive agencies with accounting results of the Department. US Constitution, Article I, Section 9, Clause (7) No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time. Authority