CONSOLIDATED FINANCIAL SYSTEMS PRIVACY IMPACT ASSESSMENT EXECUTIVE SUMMARY
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1 CONSOLIDATED FINANCIAL SYSTEMS PRIVACY IMPACT ASSESSMENT EXECUTIVE SUMMARY 2.1 Sytm Ovrviw Th CFS i a major iformatio ytm withi FOD. Th CFS ha b idtifid a a tial applicatio for Cotiuity of Opratio Pla (COOP) purpo. CFS addr th PBGC budgtary, fical, fiacial, maagmt, ad rportig d. Blow litig i a ovrviw of th applicatio compot ad thir itrrlatiohip that mak up PBGC Fiacial Maagmt Sytm. Th CFS i comprid of th followig ytm: A. CFS Rvolvig Fud Sytm B. CFS Trut Accoutig Sytm C. CFS Coolidatd Sytm Each of th ytm i dcribd i gratr dtail blow A. CFS- Rvolvig Fud Sytm th Gral Accoutig Brach (GAB) i th primary ur of th CFS Rvolvig Fud Sytm. It i comprid of th followig ubytm: 1. CFS Oracl Fdral Fiacial Rvolvig St of Book 1 2. CFS Applicatio Dktop Itgrator 3. CFS Payroll Itrfac (PI) 4. CFS Budgt Itrfac 5. CFS Prmium Rfud Itrfac 6. CFS Ivoic Trackig Sytm 1. CFS Oracl Fdral Fiacial Rvolvig St of Book 1 CFS Oracl Fdral Fiacial St of Book 1 i a automatd ad Oracl-bad COTS oftwar packag, calld Oracl Fdral Fiacial E-bui Suit, vrio 11i ( ), ruig o a Oracl RDBMS platform which rcord budgtary, admiitrativ ad opratioal traactio of PBGC. It i coidrd a major iformatio ytm withi FOD. CFS ha b idtifid a a tial applicatio for Cotiuity of Opratio Pla (COOP) purpo. It i comprid of th Oracl Gral Ldgr, Oracl Fdral Admiitrator, Oracl Purchaig, Oracl Accout Payabl ad Oracl HR (mploy tabl maitac oly) modul. It alo utiliz Oracl Oracl Ma Allocatio (OAM) ad Cro Validatio fuctioality. It i maily ud by th GAB, BD, Budgt Liaio Officr (BLO) ad Cotractig Officr Tchical Rprtativ (COTR). It i a ubidiary ldgr to th gral ldgr maitaid i th CFS Oracl Fiacial Coolidatd St of Book, which prpar PBGC fiacial tatmt. Th SB 1 upport igl yar ad multi-yar fud. Th CFS Rvolvig Sytm utiliz tadard, cutomizd ad Fiacial Statmt Grator (FSG) rport. Thr ar approximatly 75 cutom oracl rport ad FSG currtly big maitaid for u by SB 1 ur. Th CFS Rvolvig Sytm ha om cutom xtio,
2 objct, cod ad proalizd form to ait with ur d ad furthr hac curity ad itral cotrol. 2. CFS Applicatio Dktop Itgrator (ADI) ADI i a automatd, Excl bad Oracl COTS packag that allow authorizd CFS Gral Ldgr ur to prpar joural tri to import ito th CFS gral ldgr for potig. Thi applicatio provid CFS ur th flxibility of maitaiig a curd, orgaizd library of joural tri rquird for PBGC ogoig accoutig opratio. Th applicatio do data validatio upo th tart of th import proc to ur that tri cratd uig ADI coform to th curity ad validatio rul dfid withi th CFS Rvolvig gral ldgr modul. 3. CFS Payroll Itrfac (PI) CFS-PI i a automatd, PowrBuildr ad Oracl-bad cutom oftwar packag that itrfac payroll data from a xtral payroll ytm, Dpartmt of Itrior Fdral Prol/Payroll Sytm, ito CFS Oracl Fiacial Rvolvig SB 1. CFS-PI proc th DOI payroll data fil to crat a CFS formattd, ummary lvl joural try. Oc th fil ha b proprly procd i CFS-PI, CFS-PI prform a databa lik proc to irt th compltd CFS-PI gratd of th payroll joural try data ito th CFS Oracl Fiacial Rvolvig SB 1 GL itrfac tabl for uploadig ad potig ito th CFS Oracl Fiacial Rvolvig SB gral ldgr modul. 4. CFS Budgt Itrfac (BI) CFS - Budgt Itrfac i a automatd, cutomizd oftwar that proc data from cutomizd pradht to crat a CFS formattd joural try fil for import ito th CFS Oracl Fiacial Rvolvig SB Gral Ldgr modul. 5. CFS Prmium Rfud Itrfac CFS - Prmium Rfud Itrfac i automatd cutomizd oftwar that trafr prmium rfud ivoic from th Prmium Accoutig Sytm (PAS) ito th CFS Oracl Fiacial Rvolvig SB itrfac tabl for import ito th Accout Payabl Modul of CFS Rvolvig SB for procig ad paymt. Thi itrfac i upportd by th PAS tchical tam. 6. CFS Ivoic Trackig Sytm (ITS) CFS ITS i a automatd, cutom oftwar packag that track th tatu of upaid ivoic to b trd ito th CFS Oracl Fiacial - Rvolvig SB for paymt. B. CFS Trut Accoutig Sytm (TAS) Th Ivtmt Accoutig Brach (IAB) i th primary ur of th CFS Trut Accoutig Sytm. It i dvlopd bad o th chroology of vt for ach trmiatd pla. Thi
3 chroology bgi with th Dat of Trmiatio ad go through th commiglig of trutd pla at at th PBGC cutodia bak. Wh th pla ha b commigld, uit ar iud ad th accoutig of th idividual pla d xcpt for th ubqut rcordig of variou rcivabl, which ar procd through TAS. It i comprid of th followig ubytm: 1. CFS - Oracl Fiacial - Trut St of Book (SB); 2. CFS - Applicatio Dktop Itgrator (ADI); 3. CFS - Portfolio Accoutig & Maagmt Sytm (CFS- PAM); 4. CFS - Trut Itrfac Sytm (CFS - TIS) ad Trut Itrfac Sytm XFR (CFS - TIS XFR) ad 5. CFS Trut Auto Potig Sytm (TAPS) Th CFS Trut Accout Sytm utiliz Oracl cutomizd ad Fiacial Statmt Grator (FSG) rport. Thr ar approximatly 60 cutom oracl rport ad FSG maitaid for u by SB 2 ur. 1. CFS- Oracl Fiacial - Trut St of Book 2 CFS Oracl Fiacial Trut St of Book i a gral ldgr modul of th COTS packag calld Oracl Fdral Fiacial -bui uit Softwar. CFS Trut St of Book import ivtmt accoutig tri from CFS-PAM through CFS-TIS. It ca currtly grat variou tadard Oracl Fdral Fiacial rport ad cutomizd rport. CFS Trut SB i a ubidiary ldgr to th gral ldgr maitaid i th CFS Coolidatd SB, which i ud to prpar PBGC fiacial tatmt. CFS Trut SB alo u th Ma-Allocatio fuctio of Oracl Fiacial xtivly. Variou cutomizd CFS rqut job ar ud to automat crtai maual proc of Oracl Fiacial. Th data cratd by CFS Trut SB, CFS TIS ad CFS -TIS_XFR i tord i th Oracl databa. 2. CFS - Applicatio Dktop Itgrator (ADI) CFS - ADI i a automatd, Excl bad Oracl COTS packag that allow authorizd CFS Gral Ldgr ur to prpar joural tri to import ito th CFS gral ldgr for potig. Thi applicatio allow CFS ur th flxibility of maitaiig a curd, orgaizd library of joural tri rquird for PBGC ogoig accoutig opratio. Th applicatio do data validatio upo th tart of th import proc to ur that tri cratd uig ADI coform to th curity ad validatio rul dfid withi th CFS Trut SB gral ldgr modul. 3. CFS - Portfolio Accoutig & Maagmt Sytm (CFS- PAM) CFS - PAM i a automatd, COTS packag which rcord pla lvl ivtmt ad accoutig traactio of trmiatd pio pla ad grat fil to tramit th traactio ito CFS - Oracl Fiacial Trut SB. Thi ytm i upportd by it vdor. 4. CFS - Trut Itrfac Sytm (CFS -TIS) ad Trut Itrfac Sytm XFR (TIS XFR)
4 CFS - TIS (Trut Itrfac Sytm) i a automatd Oracl bad cutom oftwar packag, dvlopd to itrfac with th Portfolio Accoutig ad Maagmt (PAM) ytm, Ca Maagmt Sytm (CMS), ad th Coolidatd Fiacial Sytm (CFS). Th mai fuctio of TIS i to proc fil procd by PAM ad grat accoutig tri aftr vrifyig crtai cutomizd dit to b importd ito th CFS Oracl Fiacial Trut SB 2. PAM provid th IAB trut accoutat with th ability to rcord pla lvl traactio. A part of th procig, TIS appli built-i accoutig rul (calld dit chck) to ach traactio. Thr ar currtly 21 activ dit rul ud to dit iformatio comig from PAM. TIS combi th dmographic data pulld from CMS with th data from PAM to crat accoutig tri which ar irtd ito th GL_Itrfac tabl withi CFS. CFS - TIS_XFR i a automatd Oracl-bad cutom oftwar packag, which mut b ru daily to updat CFS -TIS databa with fiv tabl of CFS - PAM data bfor CFS - TIS ca tralat CFS - PAM fil ad grat th accoutig tri for iputtig ito CFS. Th dmographic data i ot cotaid i th fil gratd by CFS - PAM. Thi fuctioality ha b traformd ito a cocurrt maagr xcutd cript, xcutio maagd by a chduld job i CFS Oracl Fiacial Trut SB. 5. Trut Automatd Potig Sytm (TAPS) CFS - TAPS i a cript writt to automatically import ad pot th joural tri cratd by TIS from th GL_Itrfac tabl to th CFS Trut t of book. Th TAPS proc i a rpatig job withi CFS. Upo ucc or failur, a mail i t to th appropriat IAB accoutat. C. CFS Coolidatd St of Book 3 Th Fiacial Rportig ad Accoutig Aalyi Group (FRAAG) i th primary ur of th CFS Coolidatd. It i comprid of: 1. CFS - Oracl Fiacial - Coolidatd St of Book 3 2. Fical Yar (FY) Fil Th CFS Coolidat Sytm utiliz Oracl cutomizd ad Fiacial Statmt Grator (FSG) rport. Thr ar approximatly 10 cutom oracl rport ad FSG big maitaid for u by SB 2 ur. 1. CFS Oracl Fiacial Coolidatd St of Book 3 CFS - Coolidatd i a automatd ad Oracl-bad COTS oftwar packag, calld Oracl Fdral Fiacial E-bui Suit. It i comprid of th Oracl Gral Ldgr. It i ud to prpar PBGC quartrly ad aual fiacial tatmt. It coolidat ummary lvl data from th CFS -Trut St of Book ad CFS - Rvolvig St of Book. It ha variou cutomizd rport digd i FSG. It i ud maily by FRAAG. Th fiacial tatmt, gratd by CFS - Coolidatd, ar covrtd ito a Word documt uig Excl ad Word fatur.
5 2. CFS Fical Yar (FY) Fil CFS FY Fil rv a a automatd databa to facilitat th prparatio of th Corporatio fiacial tatmt. Th FY fil i th igl collctio poit for data from thr diffrt ytm th Coolidatd Fiacial Sytm (CFS), th Actuary Srvic Diviio (ASD), ad th Bfit Admiitratio ad Procig Dpartmt (BAPD). Oc compild, th data i ud to calculat joural tri which ar ultimatly rcordd i CFS. Th accoutig ad oaccoutig iformatio i combid quartrly ad at yar-d i ordr to calculat i adjutig tri joural tri ad prpar aalytical rport. Oly taff withi th Fiacial Rportig ad Accoutig Aalyi Group (FRAAG) hav th authority to approv th joural tri ad rcord thm i th Coolidatd Fiacial Sytm (CFS). Th FY fil maitai hitorical iformatio for two yar. 2.2 What iformatio will b collctd for thi ytm? A ummary of th bui fuctio ad rlatd iformatio collctd by CS i dpictd blow. i M o F c t i o r u C F o f p o u i c S B Budgtary Rourc Cotrol * Accout Payabl Accout Rcivabl PBGC Cor Fiacial Maagmt Bui Fuctio Payroll / Travl Gral Ldgr Cot Accoutig * Trut Accoutig Ivtmt Maagmt * Fiacial Rportig o r f a A r u c o F i a l y A u i B Budgt formulatio ad try i CF Etry of Commitmt ad Obligatio i CFS Etry of Traiig Obligatio i CFS Etry of Travl Obligatio i CFS Etry of Crdit Card Obligatio i CF Etry of Prmium Rcivabl i Etry of Payroll Iformatio i CF Accoutig for at of trmiatd pio pla ( DOPT to ) Accoutig for at trafr of trmiatd pla ( DOTR to ) Accoutig for commigld at ( aftr DOC ) Prparatio ad try of FY Fil Adjutig Joural Etri i CFS FY Fil Fiacial Rport Ivoic trackig, procig ad potig i o r y f a l a A A r y g u o c o l o F h c T Excl Spradht Comprizo Ivoic Trackig Sytm PA Payroll Itrfac CF PA TIS / TIS _ Xf Acquiitio / Liquidatio dba FY * Bad o th Stakholdr Itrviw Fidig th Cor Tam did t idtify, ara for additioal aalyi i Cot Accoutig ad Ivtmt Maagmt ** Budgt Formulatio ad Excutio ara will b aalyzd durig th comig up Budgt Sgmt Architctur ffort Th CFS Applicatio Accout Payabl modul collct ad tor th followig proally idtifiabl iformatio (PII) for tho PBGC mploy ad vdor kig paymt: Nam Addr Iformatio Tax ID Numbr Bak Iformatio Thi iformatio i collctd from th documt upportig paymt uch a purcha ordr, ivoic, ad prmium rfud rqut. For paymt to vdor, th iformatio i chckd
6 agait th Dpartmt of Df Ctral Cotractor Rgitratio (CCR) ytm to vrify it i up to dat bfor paymt i mad. I th CFS ytm, th accout payabl fuctio i houd i th am applicatio a th gral ldgr fuctio for all of PBGC fud; brigig thi iformatio togthr do ot crat prviouly uavailabl iformatio about idividual. Th gral ldgr iformatio from th trut ytm ad th fiacial rportig ytm cotai PBGC accoutig data that do ot cotai iformatio o idividual. Th Gral Ldgr modul of th CFS applicatio ha a Payroll Itrfac program that import th Dpartmt of Itrior (DOI) payroll cot fil a Payroll GL joural ito th CFS applicatio. Howvr, thi payroll iformatio i importd i a aggrgatd form ad do ot cotai proally idtifiabl iformatio. 2.3 Why i th iformatio big collctd? CFS i th ytm of rcord for PBGC fiacial activity. Th privacy iformatio collctd i th CFS i ud by th PBGC to proc ivoic for PBGC vdor. 2.4 What i th itdd u of th iformatio? PBGC u CFS iformatio to accuratly carry out ad rcord PBGC fiacial activity; maag fiacial opratio of th PBGC; ad rport o th fiacial tatu to th Pridt, U.S. Cogr, othr fdral agci, ad th public. PBGC pcific u iclud maagmt of fud ad budgtary cotrol, acquiitio ad purchaig, accout payabl ad rcivabl, at, cot, ad rportig. 2.5 With whom will th iformatio b hard? A dpictd i 2.1 Sytm Ovrviw, CFS har iformatio with othr applicatio ad ytm; CFS ur throughout th PBGC; othr fdral agci; th Pridt; U.S. Cogr; ad th public. CFS ha th followig fully or partially automatd itrfac: Icomig Prmium Rfud Itrfac allow Prmium Accoutig Sytm (PAS) to import rcord ito PAS-CFS itrfac tabl whr thy ar vrifid by Gral Accoutig Brach (GAB) prol ad crtifid for paymt. Th itrfac btw th ytm i fully automatd. Payroll Itrfac rcord th aggrgat payroll paymt traactio i CFS. Th itrfac i partially automatd ad rquir om prol atttio. Th Payroll Itrfac applicatio proc a xport fil from th FPPS ad irt rcord ito CFS itrfac tabl.
7 Th Budgt Upload Itrfac, a automatd itrfac, allow PBGC to upload th approvd budgt to CFS. Th itrfac upload th budgt data uig SQL Loadr. Trut Itrfac Sytm (TIS) import th o-commigld pla at traactio joural tri to th CFS itrfac tabl whr thy vrifid ad potd to Trut Ldgr. Th itrfac i automatd. Outgoig Scur Paymt Sytm (SPS) allow PBGC to mak paymt via th Dpartmt of th Traury to vdor, mploy for travl rimburmt, ad to rfud prmium ovrpaymt. CFS grat th paymt xport fil, which ar procd by tadalo cript ad applicatio to covrt data to a format accptabl by SPS. CFS alo ha th followig maual itrfac: Icomig Commigld At traactio joural tri prformd by Ivtmt Accoutig Brach (IAB) bad o th Stat Strt Bak daily Acquiitio/Liquidatio Form Prmium Icom i maually trd bad o th iformatio from PAS Iformatio o vdor ivoic paymt i maually trd ito CFS Travl Rimburmt obligatio ad vouchr ar maually cratd i CFS bad o rport from FdTravlr Th Procurmt Dpartmt ubmit papr rqut to GAB for commitmt ad obligatio traactio bad o opratio do i Comprizo Rimburmt paymt iformatio for traiig trackd i th OTrack ytm i maually trd i CFS Fiacial Rportig ad Accoutig Group (FRAAG) maually obtai at iformatio from CFS for fiacial rportig purpo. FRAAG alo mak maual adjutig joural tri i CFS. Alo, PBGC collct updatd data maually about idpdt cotractor from th Ctral Cotractor Rgitratio (ccr.gov) 2.6 What opportuiti do idividual hav to dcli to provid iformatio or to cot to particular u of iformatio, ad how ca idividual grat cot?
8 CFS do ot collct iformatio dirctly from idividual. Cot i implid by doig bui with PBGC bcau th iformatio i rquird for PBGC to crat paymt. Acc to th CFS ytm i limitd to authorizd PBGC mploy ad cotractor who rquir th acc to upport PBGC bui proc. All ur mut go through a dfid acc rqut proc maagd by th PBGC Srvic Dk. Ur mut compltly fill out a acc rqut form ad gt it igd by thir maagr. Th form i th routd to th appropriat ytm owr, who mut authoriz acc ad approv th ur rol ad rpoibiliti bfor th ytm admiitrator ca t th ur up i th ytm. Th ur acc i furthr cotrolld by th u of rpoibiliti with CFS that rtrict th ur acc to viw, mu, rport, proc ad data lmt. CFS acc i alo cotrolld by igl ig-o proc. 2.7 How will th iformatio b curd? Th CFS Sytm Scurity Pla documt th curity rquirmt a wll a plad ad implmtd curity cotrol. Th CFS ytm ha udrgo a rik amt ad aalyi, Crtificatio ad Accrditatio proc. Th CFS ytm curity pla i bad o th Natioal Ititut of Stadard ad Tchology (NIST) rquirmt ad mploy maagmt, opratio ad tchical cotrol. Th CFS ytm curity pla tablihd a bali curity potur to upport th curity of th CFS applicatio ad th iformatio cotaid withi th CFS. To prvt uauthorizd acc, maitai data accuracy, ad ur th appropriat u of iformatio, PBGC ha put i plac phyical, lctroic, ad maagrial cotrol to protct th iformatio collctd i CFS, icludig th u of ur id; paword; firwall; ad a itruio dtctio ytm. Thr i alo a proc i plac to moitor ad rpod to icidt. Th followig rvic wr addrd to afguard iformatio at th applicatio curity lvl: Idtificatio & Authticatio (I & A); Acc cotrol; Audit Trail; ad Itgrity & Validatio Acc to proally idtifiabl iformatio (SSN, Tax ID, bak iformatio, addr iformatio) i CFS ud for paymt procig i curd withi th applicatio uig cutomizd fatur that rtrict both viw ad updat capabiliti to crtai d-to-kow rpoibiliti i additio to Oracl Fiacial tadard curity fatur. Oracl implmt rol bad acc ad ha dfid rol that limit ur to prform pcific tak ad limit thm to pcific data. Wh ur ar approvd for acc to th ytm through th PBGC Srvic Dk proc, thy ar aigd th approvd Oracl curity rpoibiliti to prform thir job fuctio by a FOD Sytm Accoutat a digatd by th Sytm Owr. Thi limit ur to oly th cr ad rport that thy ar authorizd to prform thir job. PBGC ha a itiv data policy i plac that rquir phyical prit out of rport that cotai itiv iformatio to b hrddd aftr th documt ar o logr rquird. Th hard copy documt ar fild i a cur locatio.
9 PBGC alo ha a Gral Support Sytm Scurity Pla that tablih a curity potur for th ifratructur that upport th CFS applicatio. Thi pla iclud th phyical afguard to protct th PBGC rvr ad twork whr th CFS applicatio rid. 2.8 I thi ytm or collctio part of a privacy act ytm of rcord? Y. PII i th CFS i covrd by: PBGC-2, Diburmt 75 FR (Ju 30, 2010) PBGC-4, Employ Travl Rcord 75 FR (Ju 30, 2010)
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