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Chapter 3100

INSTRUCTIONS FOR DISBURSING OFFICERS’ REPORTS (T/L 671)

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This chapter provides instructions for U.S. Disbursing Officers (USDOs) and Federal agencies, departments, Regional Financial Centers (RFCs), and other independent agencies that perform collections and disbursing operations. It establishes requirements and procedures for preparing, reconciling, and transmitting DOs’ account transaction reports required by the Department of the Treasury’s (Treasury’s) Financial Management Service (FMS).

Section 3110—Scope

This chapter provides the procedures and forms used to report agencies’ disbursing transactions as well as disbursing functions authorized by FMS (31 U.S.C. 3321). It also applies to other independent agencies that are exempt from these procedures and are authorized to perform their own disbursing functions.

Section 3115—Authority

According to 31 U.S.C 3513(a):

  • The Secretary of the Treasury must prepare reports that will inform the President, the Congress, and the public on the financial operations of the U.S. Government.

    AND

  • The head of each executive agency must furnish the Secretary of the Treasury with reports and information relating to the agency’s financial conditions and operations that the Secretary of the Treasury requires on a monthly basis.

Section 3120—Definition of Terms

CA$HLINK II—An electronic cash concentration and information system used to manage the collection of U.S. Government funds throughout the world. It links agencies, commercial banks, FRBs, and Treasury through an electronic network. CA$HLINK II receives deposit information, initiates funds transfers, and concentrates daily deposits made through multiple collection mechanisms. It provides agencies with real-time information to reconcile their accounts. In addition, CA$HLINK II assists Treasury in managing depositary services provided by financial institutions and monitoring the cash position of the U.S. Government. (For further information on CA$LINK II, see the Web site at http://www.fms.treas. gov/cashlink.)

Connect:Direct—A method of transferring data reported on the Statement of Accountability and the Statement of Transactions directly to FMS’s central accounting system (STAR).

Disbursing Officer (DO)—An employee of the Federal Government, a Treasury DO (TDO) or non-Treasury DO (NTDO), authorized to perform financial transactions (deposit collections, disburse checks, and transfer funds between agencies). NTDOs located overseas also are referred to as USDOs and are authorized to disburse funds in both U.S. dollars and in foreign currency.

Fedwire Deposit System (FDS)—A transfer system that commercial financial institutions can use to send funds to Federal agencies electronically. Settlement occurs on the same day. The Federal Reserve developed and maintains Fedwire. The system connects Federal Reserve Banks (FRBs), Treasury, Government agencies, and depositary institutions that maintain an account at an FRB.

Foreign Currency Accounting System—A system that reports on receipts and expenditures of foreign currency held by the Federal Government.

Governmentwide On-Line Accounting Link System (GOALS) II—The Governmentwide network by which agencies provide automated financial reporting to FMS and the Office of Management and Budget. It also provides agencies with reports on receipt and disbursement activity and other Fund Balance With Treasury transactions. (For further information on GOALS II, see the Web site at http://www.fms.treas.gov/GOALS.)

GWA Account Statement—An online reporting application that provides a monthly summary of transactions submitted by Federal agencies and USDOs. (For further information on the GWA Account Statement, see the Web site at https://www.gwa.gov.)

Intra-governmental Payment and Collection (IPAC) System—An online application within GOALS II for Federal Program Agencies (FPAs) that provides for interagency billings and payments for goods and services. The IPAC System facilitates the intragovernmental transfer of funds, with descriptive data, from one FPA to another. (For further information on the IPAC System, see the Web site at http://www.fms.treas.gov/GOALS/ipac.)

Payments, Claims, and Enhanced Reconciliation (PACER)—An online application that stores information on all checks disbursed by TDOs and NTDOs. PACER provides access to payment status online, the capability to initiate claims, and the ability to view the initial online disposition for electronic funds transfer and check payments. (For further information on PACER, see the Web site at http://www.fms.treas.gov/pacer.)

STAR—FMS’s central accounting and reporting system.

U.S. DOs (USDO)—Department of State employees who perform functions for agencies located outside the United States on behalf of the U.S. Treasury. Generally, USDOs are located in countries where the United States maintains a diplomatic post.

Section 3125—General Information on Central Accounting Reports

Generally, FMS requires the same reports for central accounting and reporting as the Government Accountability Office (GAO) requires for reconciliation and settlement (Title 7 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies). However, some agencies, including the Department of Defense, submit consolidated reports to FMS and individual officer’s reports to GAO. Other agencies that do their own disbursing (independent agencies and certain other agencies with activities financed by revolving funds) submit monthly reports to FMS and GAO. Disbursing authority for those agencies specifically exempted from the provisions of 31 U.S.C. 3321 usually is delegated by the organization head or other agency officials also legally empowered to delegate.

When special U.S. Comptroller General approved report forms are required, DOs should submit requests for special forms to the Cash Accounting Division (CAD, see the Contacts page) for approval. Requests for special forms must meet the requirements of this chapter.

Periodically, agency management should review all disbursing operations to ensure that prescribed requirements are being observed and that the control structure is effective.

Section 3130—Accounting Forms Used by USDOs (SF 1218 and SF 1221)

USDOs report their accountability and transactions on the following forms (see Appendices 1 and 2):

  • SF 1218: Statement of Accountability (Foreign Service Account);

  • SF 1221: Statement of Transactions According to Appropriations, Funds, and Receipt Accounts (Foreign Service Account).

Treasury uses the SF 1218 to determine the accountability of USDOs for funds resulting from transactions in foreign currency and U.S. dollars.

USDOs prepare the SF 1221 to classify foreign currency and U.S. dollar transactions. They classify information by appropriation, fund, and receipt accounts. This report supports the SF 1218 and provides Treasury with a monthly statement of payments and collections made by USDOs. It also is one of the sources of data Treasury uses in its reports to Congress and the public on Federal receipts and outlays.

Although the two reports differ (the SF 1218 reflects accountability transactions reported under three-digit accountability codes in the 100 to 900 series, and the SF 1221 reflects account transactions reported under two-digit transaction codes), FMS processes the reports as one report. If there are no foreign currency transactions and the exchange rate did not change, a USDO could submit an SF 1218 only. However, when a USDO submits an SF 1221, the USDO also must submit an SF 1218.

Section 3130.10—Preparing SF 1218 and SF 1221

USDOs prepare a separate SF 1218 and SF 1221 for each identifiable currency on a monthly accounting basis. If the USDO’s transactions involve two or more separate identifiable currencies, a consolidated SF 1218 and SF 1221 are required.

USDOs generate the consolidated report to include the following information:

  • SF 1218 and SF 1221 data;

  • Foreign currency purchase data;

    AND

  • Miscellaneous receipt data.

USDOs report the FS 488: Foreign Currency Statement of Transactions and Accounts Current, data on the SF 1221.

See Appendices 1 and 2 for line-by-line descriptions on preparing the SF 1218 and SF 1221, respectively. For additional information, contact CAD (see the Contacts page).

3130.20—Submission of SF 1218 and SF 1221

Currently, USDOs submit the SF 1218 and SF 1221 via Connect:Direct directly to FMS.

USDOs transmit the consolidated SF 1218 and SF 1221 report via Connect:Direct directly to STAR.

FMS must receive all transmissions within 3 working days after the close of the accounting period. Agencies can retrieve SF 1221 reports from the Financial Service Centers via the Electronic Reporting System, using an Agency Bureau Code. Agencies must obtain and complete an access form and obtain an access code by calling the Inter-Agency Liaison office at 703-875-5609.

Section 3135—Use and Assignment of the Three- and Four-Digit Agency Location Code (ALC)

DOs and agencies that do their own disbursing are identified by a three- or four-digit ALC. An ALC identifies individual agency financial reporting stations and must be shown on all correspondence, forms, and other documentation forwarded to financial institutions, Treasury, or other Federal agencies.

Agencies must assign one current address per ALC for Treasury’s use. All Treasury documents, reports, or correspondence are subsequently addressed according to ALCs.

Each ALC must have a current point of contact that should be updated as necessary. Agency or RFC representatives must contact Treasury in writing to establish, change, reopen, or close an ALC.

Treasury uses the request from the agency to complete FMS 6601: Advice Regarding Agency Location Codes (three, four, or eight digits), for confirmation action.

3140—Accounting Forms Used by DOs and Agencies (FMS 1219 and FMS 1220)

DOs and agencies report their accountability and transactions on the following forms:

  • FMS 1219: Statement of Accountability (see Appendix 3 for a sample GOALS II FMS 1219).

    AND

  • FMS 1220: Statement of Transactions According to Appropriations, Funds, and Receipt Accounts (see Appendix 4).

FMS uses FMS 1219 to determine the accountability of DOs.

DOs in agencies that do their own disbursing prepare FMS 1220. They classify information by appropriation, fund, and receipt accounts. This report provides Treasury with a monthly statement of payments and collections affected by departments and agencies that do their own disbursing. It also is one of the sources of data Treasury uses in its reports to Congress and the public on Federal receipts and outlays.

Although the two reports differ (the FMS 1219 reflects accountability transactions reported under three-digit accountability codes in the 100 to 900 series, and the FMS 1220 reflects account transactions reported under two-digit transaction codes), FMS processes the reports as one report. At times, it may be appropriate for a DO to submit an FMS 1219 only. However, when a DO submits an FMS 1220, the DO also must submit an FMS 1219.

3140.10—Preparing FMS 1219 and FMS 1220

DOs prepare these reports on a monthly basis. See Appendices 3 and 4 for line-by-line descriptions of the information reported on the FMS 1219 and FMS 1220, respectively. For further information, contact CAD (see the Contacts page).

FMS 1220 must show a detailed account classification of the disbursements and collections processed in DOs’ accounts for the current accounting period (see Appendix 4). DOs reporting large prior-month adjustments in excess of $50 million in the current fiscal year should notify the Budget Reports Division (see the Contacts page). Large prior-month adjustments may distort the figures published in Treasury reports.

DOs prepare a consolidated FMS 1220 for the accounting period for subordinate accounting entities or units covering collections, payments, adjustments, and other accounting transactions.

3140.20—Submission by Military and Department of State DOs

Military DOs (Army, Navy, and Air Force) and Department of State (Charleston, Bangkok) DOs transmit their reports (FMS 1219 and FMS 1220 as well as SF 1218 and SF 1221) via Connect:Direct directly into the Central Accounting Front End (CAFÉ) application. CAFÉ then passes on these reports to STAR. Reports submitted after the third workday following the close of the accounting month are considered late and delay the processing of agency data into the on-line GOALS II and GWA Account Statement reporting applications.

3140.30—Submission by RFCs

RFC DOs transmit FMS 1219 (and FMS 1220 when applicable) to FMS via PACER no later than the third workday following the close of the accounting month.

3140.40—Submission by All Other DOs

All other DOs, including those of other independent agencies with activities financed by revolving funds, transmit their original report into GOALS II by the third workday following the close of the accounting month. FMS must process agency reporting within the first six business days following the current accounting month. Reports submitted after the third workday are considered late and will delay the processing of agency data into the on-line GOALS II and GWA Account Statement reporting applications.

3140.50—Classification of Special Transactions Reported on FMS 1220

Usually transactions at the appropriation, fund, and receipt account levels suffice for STAR. When transactions need classification below the account level, DOs must segregate the type of transaction by using the appropriate subclass code. See Appendix 5 for a list of subclass codes and titles. When a subclass is needed, the DO must submit a request in writing to the Budget Reports Division (see the Contacts page). This request should include the subclass code, appropriation or fund account symbol, and an agency contact.

3140.60—Supplemental Reporting on FMS 1219 and FMS 1220

After submitting the original FMS 1219 and FMS 1220, DOs are allowed to submit supplemental reports to adjust prior-period reporting, make corrections to the original reporting, and/or report additional current-month transactions via GOALS II. However, any reporting transmitted after the third workday is considered late. DOs must contact CAD (see the Contacts page) for authorization to enter a supplemental. DOs submitting more than one supplemental must obtain CAD approval for every supplemental submitted. Under special circumstances, Treasury may request a supplemental from the reporting DO (see subsection 3175.30).

Section 3145—Reporting for Accounting Periods When No Transactions Occur

DOs must submit Statements of Accountability even for accounting periods when no transactions occur. DOs in the continental United States enter a “zero transaction” report into GOALS II, and USDOs submit a paper copy report to CAD (see the Contacts page).

Section 3150—Submitting Final Accountability Reports

Each DO must submit a final accountability report as of the close of the officer’s last day of operation at the disbursing center or station. The successor officer opens the accounts with the closing balances as stated by the preceding officer on his or her last day of operation and reports transactions through the remaining portion of the regular accounting period.

The exiting DO’s final original accountability report should be submitted along with the incoming DO’s supplemental report if the transition takes place within the same accounting month. A written letter must be submitted to CAD (see the Contacts page) informing them of this change.

TFM Volume I, Part 2, Chapter 3400, requires that agencies no longer include those transactions that can be classified to a Treasury Account Symbol (TAS) as an ending accountability. DOs should report all transactions on SF 1218, line 4.1, and FMS 1219, line 4.10. They should classify all transactions on the FMS 1220 or SF 1221 reports. On the FMS 1220 and SF 1221, line 5.0 should show a zero balance.

Section 3155—Fiscal Yearend Reporting and Cutoff Schedule of Reporting Deadlines

The annual TFM Yearend Closing Bulletin releases a schedule for preparing and submitting SF 1218, FMS 1219, FMS 1220, and SF 1221 reports. See the TFM Bulletin Web page at http://www.fms.treas.gov/tfm/vol1/bull.html.

Section 3160—Integrating Accounting Results

The Government’s central accounting and reporting system is based on statements of accountability and transactions submitted to FMS and on such centrally processed documentation as appropriation warrants. This accounting data is consolidated into the GWA Account Statement.

Section 3165—Reporting Transactions Processed by Banking Institutions

STAR compares agency total net deposits (on statements of accountability) to total deposits reported on SF 215s: Deposit Tickets, minus SF 5515s: Debit Vouchers, prepared by banks and data transmitted via CA$HLINK II to FMS. This comparison is made on a date-presented/mailed-to-bank basis (block 2 of the SF 215 and SF 5515 documents).

Banking institutions process various types of Government collections and payments. The most common type is the over-the-counter deposit. Generally, DOs make deposits with an SF 215, and adjustments with an SF 5515. When a DO makes a deposit, the bank reports the deposit in CA$HLINK II.

DOs should deposit all collections and adjustments in a timely manner (see TFM Volume I, Part 5, Chapter 4000) at the nearest FRB or at a financial institution authorized by FMS. Before hand carrying or mailing the deposits, the DO should keep adequate internal records for an audit trail.

When preparing collections for deposit, post the individual collection to the cash receipts register (Schedule of Collections). The cash receipts register should provide adequate detailed information (for instance, date, name, amount, check number, deposit ticket number, invoice number, and TAS) to easily identify items.

DOs should not prepare an SF 215 for deposits made through the Fedwire Deposit System (FDS) because all agencies that receive deposits through FDS receive a computer-generated deposit ticket (SF 215C) and a daily support listing of FDS deposits via CA$HLINK II.

Section 3170—Adjustments to Deposits Reported

The depositary prepares an SF 5515 to reduce an SF 215 submitted by the agency in cases such as a check being lost or returned unpaid. The SF 5515 should have a supporting explanation and/or a returned check attached. For detailed instructions on the SF 5515, refer to TFM Volume I, Part 5, Chapter 5000. Upon receiving an SF 5515, the agency should adjust its records to reflect the shortage and should take the necessary steps to retrieve the uncollected funds.

Section 3175—FMS 6652: Statement of Difference (SOD)

FMS 6652 is an accounting report/reconciliation tool produced by FMS. It lists summary totals of the agency-submitted FMS 1219/1220 and SF 1218/1221 reports and lists summary totals of financial transactions processed by financial institutions (CA$HLINK II) and Treasury (IPAC). Columns are summed and their grand totals are compared to each other. If the totals do not agree, FMS generates the FMS 6652 report. The FMS 6652 is updated daily in STAR. Statements are displayed for agency use in GOALS II/IAS. The Statement of Difference for Deposit Transactions (Appendix 6) shows differences between the monthly totals submitted by the agency on its FMS 1219/1220 and SF 1218/1221 reports and the total amount of transactions reported by the banking institutions in CA$HLINK II. A support listing is provided to assist agencies in reconciling differences and is available in GOALS II/IAS (see Appendix 7).

FMS 6652: Statement of Difference for Disbursing Office Transactions (Appendix 8) is generated for each ALC by accounting/accomplished audit month. It shows the differences between monthly totals submitted by the agency on its FMS 1219/1220 and SF 1218/1221 reports and the total amount of transactions reported by Treasury via IPAC (transactions between agencies) listed in GOALS II. A support listing of IPAC transactions is provided in GOALS II/IAS (see Appendix 9) to assist agencies in reconciling IPAC transactions.

3175.10—Statement of Difference for Deposits in Transit

If an agency receives an FMS 6652: Statement of Difference of Deposit Transactions (Appendix 6), a reconciliation is required. FMS 6652 discloses differences in:

  • The dollar amounts of the transactions deposited at financial institutions by an agency, as reported in FMS 1219, Section II, Part B, line 4.2, by DO Symbol, month, year, and amount;

    AND

  • The dollar amount control totals of deposit tickets and debit vouchers processed by the financial institution and reported to FMS via CA$HLINK II for the agency.

The TFM Volume I, Part 2, Chapter 5100, supplement, Fund Balance With Treasury Reconciliation Procedures, provides detailed procedures for reconciling the Statement of Difference for Deposits in Transit. See the TFM Volume I Supplements Web site at http://www.fms.treas.gov/tfm/vol1/supp.html.

CAD manages the financial institutions’, Treasury’s, and agencies’ financial reporting to Treasury. The Cash Control Branch (CCB) monitors the bank reporting of deposits and debit vouchers. The Cash Analysis Branch (CAB) monitors the resulting reconciliation and changes to the budget clearing accounts.

CAB also monitors the accuracy of FMS 1219/1220 and SF 1218/1221 reconciliations and the timeliness of agencies’ monthly report submissions. CAB scores all agencies and submits scorecard letters to agencies that have a high number of outstanding SOD differences and/or agencies that are consistently late with their report submissions. CAB ensures that each agency is notified of differences in its reconciliations and provides instructions and guidance on correcting errors (see the Contacts page).

3175.20—Statement of Difference Undistributed (Checks and IPAC Transactions) Reconciliation

The undistributed reconciliation compares the DO’s total reported in FMS 1219, Section II, Part A, line 2.80, by DO Symbol, month, year, and amount, to IPAC transactions posted in STAR from GOALS II. This comparison is made on an accomplished or audit-month basis. Agencies should post all billings (debit or credit) into their accounts in a timely manner. For IPAC errors, contact the billing agency directly. Differences between the DO’s total reported in FMS 1219, Section II, Part A, and payments and collections reported to STAR produce an FMS 6652: Undistributed Statement of Differences.

If an agency receives an FMS 6652: Undistributed Statement of Differences, a reconciliation is required. To perform a reconciliation, the agency must use the disbursement register of items reported on the FMS 1219, line 2.80, that compares to the IPAC support listing received from FMS via GOALS II on-line. IPAC transactions are stored in IPAC, and agencies should ensure that the net of IPAC billings/collections and IPAC payments/adjustments agree with the grand total shown on the GOALS II IPAC support listing. See the Fund Balance With Treasury Reconciliation Procedures supplement (http://www.fms.treas.gov/tfm/vol1/supp.html) for detailed procedures for reconciling the FMS 6652: Undistributed Statement of Differences.

3175.30—Accuracy of Reporting (Formerly Large Statement of Difference)

As of October 1, 2011, the large difference reporting guidelines changed from a dollar threshold, $10 million current month and $5 million prior month, to a percentage of agencies’ reporting to Treasury’s source systems. The $1 million guideline at fiscal yearend remains the same. Accuracy of reporting measures how precisely FPAs are classifying their reporting to Treasury’s source system. On the fourth workday following the end of the accounting month, CAD reviews agencies’ Statement of Differences for both deposits in transit and the undistributed reporting differences. If the difference between agencies’ reporting and Treasury’s source systems is 6 percent or more (over/under reporting) CAD requests additional (supplemental) reporting to increase or reduce the agencies’ large difference. This ensures the accuracy of agency reporting in the Monthly Treasury Statement.

3175.40—Clearing and Reporting of Reconciled Difference

After performing the deposits in transit and the undistributed reconciliations, DOs should report items that were omitted in the original reporting on their FMS 1219/1220 or SF 1218/1221 reports. If an item does not belong to an agency, the DO should:

  • Contact the bank or financial institution and have the item reversed from Treasury’s reporting system (CA$HLINK II);

  • Contact the IPAC billing agency.

If DOs have problems with a bank’s performance, they must contact FMS’s Over the Counter Revenue Collection Division (see the Contacts page) for assistance.

3175.50—Unreconciled Differences

Quarterly, FMS sends a letter with a scorecard to the Chief Financial Officers (CFOs) for those agencies that have unreconciled differences older than three audit periods (see Appendix 10).

FMS reserves the right to notify the appropriate CFO and/or Office of the Inspector General concerning unreconciled deposits and undistributed differences.

FMS can prepare journal voucher entries to adjust small difference amounts of $50 or less that have been outstanding for 3 months or sooner at the agencies’ requests. Agencies that reconcile their own small-difference amounts should request that FMS’s Cash Accounting Division exempt them from Treasury’s small-difference writeoff process.


CONTACTS

For general inquiries, to send SF 1218 and SF 1221 paper copy reports, or for assistance with problems regarding reconciliation differences, contact:

Cash Accounting Division
Cash Accounting and Reporting Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 523D
Hyattsville, MD 20782
Telephone 202-874-7752

For correspondence regarding three- and four-digit ALCs, contact:

Manager, Check Reconciliation Branch
Check Resolution Division
Payment Management
Financial Management Service
3700 East-West Highway, Room 709A
Hyattsville, MD 20782
Telephone 202-874-8150

For reporting large prior-month adjustments, contact:

Budget Reports Division
Financial and Budget Reports Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 518D
Hyattsville, MD 20782
Telephone 202-874-9870
Email: budget.reports@fms.treas.gov

For assistance with problems concerning bank performance, contact:

Over the Counter Revenue Collection Division
Federal Finance
Financial Management Service
Department of the Treasury
401 14th Street SW., Room 324
Washington, DC 20227
Telephone: 202-874-7115


Appendices Listing

Appendix No. Form Title
1 SF 1218 Statement of Accountability (Foreign Service Account) and Instructions
2 SF 1221 Statement of Transactions According to Appropriations, Funds, and Receipt Accounts (Foreign Service Account) and Instructions
3 FMS 1219 GOALS FMS Form 1219, Statements of Accountability and Instructions
4 FMS 1220 GOALS FMS Form 1220, Statement of Transactions According to Appropriations, Funds, and Receipt Accounts and Instructions
5     Listing of Subclasses and Titles
6 FMS 6652 Statement of Differences of Deposit Transactions (as generated by GOALS II)
7     Agency Detail Transactions--Deposits/Debit Vouchers (as generated by GOALS II)
8 FMS 6652 Statement of Differences of Disbursing Office Transactions (as generated by GOALS II)
9     Monthly Register of IPAC Transactions by Disbursing Office (as generated by GOALS II)
10     Quarterly Scorecard

Appendices are available in the PDF version only.


Transmittal Letter No. 671

Volume I

To: Heads of Government Departments, Agencies, and Others Concerned

1. Purpose

This transmittal letter releases revisions to I TFM 2-3100: Instructions for Disbursing Officers’ Reports. This chapter provides instructions for U.S. Disbursing Officers and Federal agencies, departments, Regional Financial Centers, and other independent agencies that perform collections and disbursing operations. It establishes requirements and procedures for preparing, reconciling, and transmitting disbursing officers’ account transaction reports required by the Department of the Treasury, Financial Management Service.

2. Page Changes

Remove
Insert
I TFM 2-3100 (T/L 569) I TFM 2-3100
Table of Contents for Part 2
(Announcement No. A-2012-01)
Table of Contents for Part 2
  

3. Effective Date

This transmittal letter is effective immediately.

4. Inquiries

Direct questions concerning this transmittal letter to:

Cash Analysis Branch
Cash Accounting Division
Cash Accounting and Reporting Directorate
Governmentwide Accounting
Financial Management Service
Department of the Treasury
3700 East-West Highway, Room 526E
Hyattsville, MD 20782
Telephone 202-874-7752

David A. Lebryk's Signature

David A. Lebryk
Commissioner
Date: March 5, 2012