Government Invoicing (G-Invoicing): Rules of Engagement

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Background

Bureau of the Fiscal Service (Fiscal Service) has developed a comprehensive Government-wide solution,

known as G-Invoicing, that will enhance government-wide financial management and improve the

quality of Intra-governmental transaction (IGT) Buy/Sell reporting by:

 Providing a common platform for brokering all IGT Buy/Sell activity

 Implementing a Federal IGT Buy/Sell Data Standard –

Federal Intra-governmental Data

Standards (FIDS)

 Providing transparent access to a common data repository of brokered transactions

 Reducing the number of adjustments processed through Intra-governmental Payment and

Collection (IPAC) and Central Accounting and Reporting System (CARS)

 Facilitating the reconciliation and elimination of IGT Buy/Sell activity from the Financial

Report of the U.S. Government (FR)

G-Invoicing’s use by federal entities (entities) for all IGT Buy/Sell activity has been mandated by Fiscal

Service under the authority of 31 U.S.C. 3512(b) and 3513. The G-Invoicing transaction lifecycle is

dependent upon both trading partners agreeing at key steps of the process: General Terms &

Conditions (GT&Cs), Orders, Performance Transactions and Fund Settlement. Entities are encouraged

to begin leveraging G-Invoicing functionality as trading partners become engaged to ensure compliance

with the mandate. entities may benefit by first focusing on implementing transactions that are intra-

departmental (i.e., transactions in which the entity is both the Requesting and Servicing Agency) to

expedite the use of G-Invoicing and aid in change management. Entities will also need to consider

Enterprise Resource Planning (ERP) vendor readiness when engaging with trading partners beyond

GT&Cs.

Scope

Buy/Sell data is defined through the Treasury Financial Manual (TFM) Volume I, Part II, Chapter 4700,

Appendix 8, as reimbursable activity in which goods or services are transferred between two entities.

The TFM also utilizes Reciprocal Categories (RC), which are financial statement lines that offset each

other to assist in the elimination of federal activity at the government-wide level in preparation of the

FR. Refer to TFM Volume I, Part II, Chapter 4700 for the full list of RCs. Buy/Sell activity is included in the

following RCs:

 RC 22 – Accounts Receivable/Payable and Other Liabilities

 RC 23 – Advances/Prepayments and Deferred Credits

 RC 24 – Buy/Sell Costs and Revenues

To facilitate IGT Buy/Sell activity, G-Invoicing has developed four stages:

1. GT&Cs

2. Orders

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3. Performance Transactions

4. Fund Settlement

Each of these stages maintain and facilitate the communication of data that will play a key role in

the reduction of IGT Buy/Sell differences. There are two ways to set up Agreements in G-Invoicing

based on which entity is responsible for the creation of the Orders. Under a Buyer-Initiated Order

(BIO) the Requesting Agency is responsible for creating all the Orders under the GT&C. Under a

Seller-Facilitated Order (SFO) the Servicing Agency is responsible for creating all the Orders under

the GT&C. There cannot be a mixture of BIO and SFO under a single GT&C.

In addition to the four stages listed above, G-Invoicing has also developed a solution for low dollar,

high volume transactions known as 7600EZ. With 7600EZ, entities are provided with a more

efficient, streamlined process to achieving fund settlement by combining the Order and

Performance stages into an EZ Invoice. The Servicing Agency will initiate all 7600EZ transactions

through G-Invoicing; however, the Requesting Agency will have an opportunity to review and

reject the 7600EZ transaction within the number of rejection days determined by the type of

7600EZ. Both trading partners must agree to 7600EZ on the GT&C. The G-Invoicing application will

not allow entities to create a mixture of Orders and 7600EZ transactions under a single GT&C. Each

7600EZ transaction must be less than or equal to $10,000.00 ($10k) except for the business lines

(identified below) that have been granted exceptions to the $10k limit.

The business lines which have been granted an exception to the $10k threshold include:

1. GSA Fleet Leasing

2. GSA Global Supplies

3. GPO Print/Publishing

Purpose

This Rules of Engagement document should be used by those entities with IGT Buy/Sell activity as

they transition this activity to G-Invoicing in compliance with Fiscal Service’s implementation

mandate. Throughout this document, the appropriate protocol for entity’s interaction within the

application is established through the documentation and/or communication of:

A) The Scope and Type of Activity to be Facilitated Through G-Invoicing

B) The Implementation and Maintenance of New Orders: Implementation Deadline of October 1, 2022

C) What Do I Do If My Trading Partner is Not in G-Invoicing?

D) Fiscal Year End (FYE) Crossing Best Practices

E) Additional System and Business Rules

F) The G-Invoicing Trading Partner Directory

G) Appendices

1. References to Official Guidance Pertinent to the Use and Implementation of G-Invoicing

2. Flowchart for Trading Partner Engagement

Rules of Engagement

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A) The Scope and Type of Activity to be Facilitated Through G-Invoicing

1. All federal IGT activity associated with the Buy/Sell IGT category as defined by TFM

Volume I, Part II, Chapter 4700, Appendix 3. IGT Buy/Sell transactions are identified

through RCs 22, 23 and 24. Note: Entities may continue to leverage credit cards for

Buy/Sell activities in line with Department of the Treasury (Treasury) guidance and

thresholds.

2. IGT activity that is not considered Buy/Sell should be excluded from G-Invoicing. Entities should

continue to facilitate these transactions through current policy and procedures. These types of

transactions should continue to be settled through the IPAC application. Example transactions

that will continue to be facilitated directly through the IPAC application include but are not

limited to non-exchange expenditure transfers, benefits transactions with the Department of

Labor and Office of Personnel Management and custodial transfers between two entities other

than the General Fund of the U.S. Government.

3. Intra-Treasury Account Symbol (TAS) transactions (i.e., transactions that occur within a single

TAS) are not required to be included in G-Invoicing. Entities should continue to facilitate these

transactions through current policy and procedures. Even though these transactions are not

required in G-Invoicing, entities may optionally document and process them through G-

Invoicing, if desired. These transactions would follow the current processes and flows in G-

Invoicing.

4. Entities must implement G-Invoicing for New Orders by October 1, 2022. The mandated

implementation deadline of October 1, 2022, for New Orders includes Orders with a Period

of Performance (POP) beginning October 1, 2022, or later.

5. Entities must implement the entire G-Invoicing transaction lifecycle which includes GT&Cs,

Orders and Performance Transactions that initiate fund settlement. (See TFM Volume I, Part

II, Chapter 4700, Appendix 8)

6. A new IPAC Transaction Sub-Category data element became optionally available in December

2021 to help entities categorize their transactions flowing through IPAC. This data element

became required in the User Interface (UI) on October 1, 2022. This data element will

become required in the IPAC Bulk File on October 1, 2023. On October 1, 2025, the Buy/Sell

option will be removed from the IPAC Transaction Sub-Category selection. At this point all IGT

Buy/Sell activity must be implemented in G-Invoicing.

B) The Implementation and Maintenance of New Orders: Implementation Deadline of October 1, 2022

1. G-Invoicing is designed to facilitate IGT Buy/Sell activity between two entities that have

established their readiness to transact in G-Invoicing. Both trading partners are required to

successfully broker transactions through G-Invoicing.

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2. The mandated implementation deadline of October 1, 2022, for New Orders includes Orders

with a POP beginning October 1, 2022, or later. Orders that are included in scope of the G-

Invoicing mandate must implement the entire transaction lifecycle which includes GT&Cs,

Orders and Performance Transactions which initiate fund settlement. Note: Entities are

encouraged to implement GT&Cs even if they aren’t ready to complete the entire

transaction lifecycle in G-Invoicing; however, they should not implement Orders until they

are also ready to create Performance Transactions in G-Invoicing.

3. Compliance with the TFM mandate for New Orders will be measured by a progress metric that

compares the dollar amount of the entity’s Performance Transactions in G-Invoicing against the

entity’s Buy/Sell balances by TAS in the Government-wide Treasury Symbol Adjusted Trail

Balance System (GTAS) application.

4. Fiscal Service will measure a federal entity’s G-Invoicing implementation progress on the IGT

Scorecard on a quarterly basis beginning in Q2 of Fiscal Year (FY) 2023.

5. GT&Cs have an Order Originating Partner Indicator (OOPI) to control which entity initiates

the drafting of all Orders within the GT&C (i.e., Partner 1). An OOPI of “S” indicates that the

Servicing Agency is Partner 1 and is responsible for initiating Orders under a GT&C. An OOPI

of “R” indicates that the Requesting Agency is Partner 1. The OOPI is required on the GT&C

and cannot be changed once an Order has been created under the GT&C.

6. Entities agreeing to engage in SFO arrangements by selecting an OOPI of “S” on the GT&C

should have a clear and preferably documented understanding of how an SFO partnership will

be executed. Treasury recommends the following actions:

a. Servicing Agencies should maintain a well-defined, transparent process and/or automated

solution for capturing required Requesting Agency’s data, which will be utilized to

generate a G-Invoicing SFO.

b. Servicing Agencies must ensure they afford Requesting Agencies the ability to define the

TAS in which the Servicing Agency should execute their Performance Transactions against

to obtain reimbursement for goods and/or services provided. Servicing Agencies must

afford Requesting Agencies the ability to provide more than one TAS on an SFO.

c. It is the responsibility of the Requesting Agency to provide their TAS to the Servicing

Agency for inclusion on the SFO. Servicing Agencies must leverage the TAS provided by the

Requesting Agency. If the Servicing Agency does not agree with the TAS that the

Requesting Agency provides, adjustments to the TAS must be made by the Requesting

Agency via the formal Order data collection process referenced at the beginning of this

section. Under no circumstances should the Servicing Agency change the TAS provided by

the Requesting Agency.

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7. Entities also have the option to select 7600EZ for low dollar/high volume transactions

(Orders that fall under $10k). The 7600EZ process is an alternative streamlined path to fund

settlement. This functionality is a separate workflow from the current Buyer Initiated Order

and Seller Facilitated Order processes. Note: there cannot be a mix of 7600EZ and Orders

created under a single GT&C.

8. Within G-Invoicing, the Requesting and Servicing Agencies must agree on the FOB Point at

the Order level to establish which partner’s Performance Transaction will initiate fund

settlement. The FOB Point also specifies the point at which the Servicing Agency transfers

ownership of the goods or services to the Requesting Agency.

a. As entities are implementing G-Invoicing they need to establish business processes that

will allow for all FOB Point scenarios (Source/Origin, Destination and Other). System

limitations around FOB Point should not be a long-term reason that entities cannot

broker Orders with varying FOB Points.

b. Entities also need to understand the impact of choosing one FOB Point vs. the others. If

entities agree upon FOB Point Source/Origin, fund settlement is automatically generated

after the Seller has delivered/performed goods or services and completed an

appropriate Performance Transaction within GInvoicing. If entities agree upon FOB Point

Destination or Other, fund settlement is automatically generated after the Requesting

Agency has 1) completed its receipt and acceptance process and has entered an

appropriate Performance Transaction into G-Invoicing or 2) the amount of Constructive

Receipt Days have expired and the application applies an approval on behalf of the

Requesting Agency, whichever occurs first.

C) What Do I Do If My Trading Partner is Not in G-Invoicing?

1. In the instance that one or both entities have not yet established readiness to transact in G-

Invoicing at any level (GT&C, Order and Performance Transaction), the IAA should be

facilitated through use of the 7600A/B paper forms as noted in Section B.3 above. Doing so will

ensure the required FIDS data attributes will be captured and ease the process of converting

the Order to G-Invoicing when possible.

2. Fiscal Service will continue to maintain the G-Invoicing Trading Partner Directory and work with

entities that have not established G-Invoicing readiness.

D) Fiscal Year End (FYE) Crossing Best Practices

1. At year-end when crossing fiscal years, entities need to follow the appropriate guidance for intra-

governmental Buy/Sell transactions from various sources.

2. Entities should follow the specific guidance in OMB Circular A-11 to reduce obligation balances as

necessary prior to FYE. (e.g., Economy Act Scenarios)

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3. Entities should have the necessary controls in place to ensure they are following guidance within OMB

Circular A-11 and Treasury Financial Manual Year-End Closing Bulletin.

a. This is key in ensuring that Orders/Obligations are being approved timely and the budgetary impact of

new Obligations is being recorded appropriately before they expire at FYE.

4. Entities can refer to U.S. Government Accountability Office (GAOs) Red Book for a list of case studies

involving GAO decisions and opinions, judicial decisions, statutory provisions and other relevant sources

pertaining to the principles of Federal Appropriation Law.

E) Additional System and Business Rules

1. An Agency Account must be created and users (system and/or human users) must have

roles/permissions assigned.

2. A Partner ID and System ID must be established by each entity client and each Partner ID must

be assigned a digital certificate to access G-Invoicing through an API Gateway. For additional

information regarding integration, please reference the G-Invoicing System Integration Guide

located on the Bureau of Fiscal Service G-Invoicing website

and work with your Agency

Implementation Team (AIT) Lead and/or the G-Invoicing Production Support team to determine

the right approach for to support your interfacing.

3. An Order cannot be initiated in G-Invoicing until an agreed upon GT&C has been approved by

both the Buyer and Seller and is in “Open for Orders” status. Similarly, a 7600EZ Invoice

cannot be initiated in G-Invoicing until an agreed upon GT&C has been approved by both

trading partners.

4. Performance Transactions cannot be initiated in G-Invoicing until an agreed upon Order has

been approved by both the Buyer and Seller and is in an “Open” status.

5. To close an Order in G-Invoicing, the following Order Closure Rules must be followed:

a. The Requesting Agency is the only agency that can request an Order closure.

b. Only data identified as required in the SM&VR may be sent by the Requesting Agency. All

other data will be ignored. An Order cannot be updated and closed at the same time.

c. The net sum of certain Performance details recorded against each Schedule in the Order by

the Servicing Agency and sometimes by the Requesting Agency must be equal. Specifically:

1. If the Schedule is Advanced (including future Advances), the Advances quantity

must equal the quantity Delivered/Performed.

2. If the FOB Point is ‘Destination’ or ‘Other’ and the Schedule is not Advanced, the

total quantity Delivered/Performed against a Schedule must equal the total

quantity Received/Accepted.

3. If the quantity Received/Accepted is provided, the total quantity

Delivered/Performed against a Schedule must equal the total quantity

Received/Accepted. If FOB Point is ‘Source’, Received/Accepted is not required.

d. The Order cannot be closed if any Performance is in pending settlement ‘PND’ status. All

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Performance must be settled to close an Order.

e. Each Schedule within the Order must be concluded in at least one of the following ways:

1. Unpaid quantity is zero, meaning that the Schedule was fully performed (and paid),

or that the Schedule Quantity has been modified down to the amount that was

performed (and paid).

2. The most recently reported Performance of Type ‘035’ (Delivered/ Performed), be it

positive or negative (aka, adjustment) has a Final Performance Indicator of ‘F’

(final), meaning that the servicing agency considers the Schedule fully performed.

3. Order Schedule has been cancelled.

F) The G-Invoicing Trading Partner Directory

1. Fiscal Service has established a G-Invoicing Trading Partner Directory on Max.gov

to reflect the

status of Agency Location Codes (ALCs) targeted to be used in G-Invoicing. It also lists the G-

Invoicing points of contact for each ALC. Each entity should review the G-Invoicing Trading

Partner Directory to ensure their ALCs maintain and reflect the appropriate status. Any updates

needed to the Trading Partner Directory should be included in the entity’s quarterly G-Invoicing

Agency Implementation Plan (AIP) updates submitted to Fiscal Service. Requests to update the

status of specific ALCs should be made by submitting the

G-

Invoicing TPD ALC Implementation

Status (also known as the Attachment B) template to the [email protected] mailbox and

Fiscal Service will update the directory accordingly. The G-Invoicing Trading Partner Directory

reflects the status for both Intra-departmental Readiness and Intra-governmental Readiness as

well as providing a Target Date under three new Column Headers: GT&C Activity, Order Activity

and Performance Activity.

2. New Columns in the G-Invoicing Trading Partner Directory

a. The GT&C Activity column reflects an ALCs readiness to transact at the GT&C level

within G- Invoicing, as noted in the Readiness column, but are not yet ready to transact

Orders and Performance Transactions within G-Invoicing. An entity should only indicate

their readiness to transact at the GT&C level if they have business that is ready to begin

transacting GT&Cs for the specified ALC. There are three sub-columns within the GT&C

Activity column that identifies whether the ALC is ready for Intra-departmental activity,

Intra-governmental activity and a target date for when they will be ready for this

activity. These three sub-columns are further explained below.

b. The Order Activity and Performance Activity columns reflect an ALCs readiness to

transact at the Orders and Performance level within G-Invoicing as noted in the

Readiness column. This stage of the G-Invoicing transaction lifecycle indicates that an

ALC is ready to execute the full front to end process within G-Invoicing. Like the GT&C

Activity column, the Order Activity and Performance Activity columns have three sub-

columns that identifies an entity’s readiness for Intra-departmental activity, Intra-

governmental activity and a target date for when they will be ready for this activity. An

entity should only create Orders in G-Invoicing when they are ready to execute the full

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transaction lifecycle in G-Invoicing. Entities should not create Orders until they are also

ready to create Performance in G-Invoicing.

c. The Intra-departmental Readiness column should reflect the readiness level of an ALC

to transact within G-Invoicing with entities within the same department (Example:

Treasury to Treasury).

d. The Intra-governmental Readiness column should reflect the readiness level of an ALC

to transact within G-Invoicing with entities outside of their department (Example:

Department of the Treasury with Department of Defense).

e. The Target Date column should reflect the date in which each ALC will be ready to

perform GT&C Activity, Order Activity and Performance Activity.

f. The API/UI column should reflect whether an ALC is going to transact primarily through

an API or manually through the UI.

3. Definition of Statuses

a. Awaiting Onboarding status will reflect ALCs that have not yet established production

accounts within G-Invoicing and are not ready to transact GT&Cs, Orders, or Performance

Transactions within G-Invoicing.

b. Production Account Established status will reflect ALCs that have been established in

G-Invoicing production but are not ready to transact GT&Cs, Orders, or Performance

Transactions within G-Invoicing.

G) Appendices

1. References to Official Guidance Pertinent to the Use and Implementation of G-Invoicing

a. TFM, Volume I, Part II, Chapter 4700

b. G-Invoicing MAX.gov Page

• G-Invoicing Trading Partner Directory/POC Listing

• Agency Implementation Plans

c. Intra-governmental Transactions Working Group (ITWG)

1. Meeting held the 2

Tuesday of every month. Email [email protected]easury.gov to be added to

our distribution list.

d. Bureau of Fiscal Service’s G-Invoicing Training Webpage

1. Link to register for webinar-based training

2. Independent Training Resources (Recorded meetings/videos available 24/7)

3. Agency Implementation Plan Templates

e. Bureau of Fiscal Service’s G-Invoicing Program Website

1. Frequently Asked Questions

2. Federal Intra-governmental Data Standards (FIDS)

3. System Mapping and Validation Rules (SM&VR)

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4. XML Data Samples

5. JSON Services

6. Future G-Invoicing Features/Enhancements

7. System Integration Guide

8. System Interface Specifications

9. G-Invoicing Program Guide

10. G-Invoicing Playbook

11. G-Invoicing Training Resources (Self-paced and Scheduled Sessions)

2. Flowchart for Trading Partner Engagement

a. Taking into consideration your Entity’s readiness, you can determine how to engage with your trading

partner based on the chart below:

Ready for GT&Cs

Ready for Orders and Performance

Trading Partner Engagement

Intra-

departmental

Intra-

governmental

Intra-

departmental

Intra-

governmental

Intra-

departmental

Intra-

governmental

Conduct

transactions via

7600A/B

Conduct

transactions via

7600A/B

Yes

Negotiate GT&C in

G-Invoicing:

Complete 7600B

Conduct

transactions via

7600A/B

Yes

Negotiate GT&C in

G-Invoicing:

Complete 7600B

Negotiate GT&C in

G-Invoicing:

Complete 7600B

Yes

Negotiate full

lifecycle in G-

Invoicing

Negotiate GT&C in

G-Invoicing;

Complete 7600B

Yes

Negotiate full

lifecycle in G-

Invoicing

Negotiate full

lifecycle in G-

Invoicing

A response of “Yes” indicates that your trading partner is ready to transact that activity within G-Invoicing.

A response of “No” indicates that your trading partner is not ready to transact that activity within G-Invoicing.