Federal Financial Management Standard Data Elements

This reference includes the data elements necessary to support the requirements described in the Federal FM Business Use Cases and the FFMSR. Federal Financial Management Standard Data Elements were included from the following sources:

• Fiscal Service Data Registry (FSDR): An authoritative reference for information about government-wide financial data elements, developed by the Bureau of the Fiscal Service.
• DATA Act Information Model Schema (DAIMS): The Digital Accountability and Transparency Act of 2014 (DATA Act) formalized the establishment of government-wide standards for spending data. The Office of Management and Budget (OMB) and Treasury created the DAIMS to provide information on data elements, their authoritative sources, and formats required for reporting to USASpending.gov.
• FMLoB used information from authoritative sources to define additional data elements to meet the requirements detailed in the Federal FM Business Use Cases and the FFMSR, when necessary information was not captured in existing DAIMS and FSDR elements.
• Federal Financial Management Standard Data Elements Excel