IPAC is the Intragovernmental Payment and Collection capability used by federal entities to transfer funds between trading partners with standardized descriptive data.
IPAC blueprint for intragovernmental settlement and reconciliation
IPAC / Intragovernmental Payment and Collection Blueprint
Explore IPAC as Treasury Fiscal Service intragovernmental payment and collection capability, connecting buyer and seller agencies, G-Invoicing context, standardized settlement data, CARS, agency GL, GTAS/DDRS reporting, FBWT, and IGT eliminations.
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Core IPAC lineage scenarios
Buyer/Seller -> IPAC -> CARS -> IGTSystem profile
What it is, who uses it, and why it matters
Federal buyer and seller agencies, DoD components, DFAS/accounting support, reimbursable program offices, G-Invoicing users, Treasury Fiscal Service, reporting teams, and auditors use or rely on IPAC settlement data.
It is used to settle intragovernmental charges and collections, classify activity by ALC/TAS/BETC/trading partner, reconcile buyer/seller accounting, support CARS/FBWT, and feed GTAS/DDRS IGT reporting and eliminations.
Operational Treasury Fiscal Service application in the broader IGT environment; G-Invoicing is Treasury long-term IGT buy/sell solution and validates settlement requests through IPAC.
IPAC gives agencies a standardized governmentwide funds-transfer mechanism for IGT settlements and provides the descriptive data needed for reconciliation, Treasury reporting, and financial statement eliminations.
The blueprint models 6 IPAC feeder/partner categories; exact agency interfaces vary by implementation.
Buyer Agency ERPSeller Agency ERPG-Invoicing Agreements / Orders / PerformanceCARS / Treasury Central AccountingDDRS / GTAS ReportingTrading Partner Reconciliation / Audit Support
Clickable architecture map
End-to-end flow: business event to financial statement
Cards in the selected IPAC scenario path are highlighted. Click any card to inspect fields, T-codes, audit questions, and risks.
Source
Agency and Trading Partner Sources
Buyer and seller agency ERPs, G-Invoicing order/performance context, reimbursable records, and settlement requests.
Core
IPAC Settlement Capabilities
IPAC funds transfer, standardized descriptive data, TAS/BETC/ALC attributes, and RITS relationship where applicable.
Detail
Settlement Detail
Buyer/seller, ALC, TAS, BETC, trading partner, order, performance, amount, and settlement-status detail.
Accounting
Buyer/Seller Accounting Controls
Buyer payable/expense and seller receivable/revenue posting, CARS classification, FBWT, and trading-partner reconciliation.
Reporting
Treasury and Component Reporting
CARS, GTAS, DDRS, G-Invoicing status, IPAC reports, and intragovernmental reporting support.
Statements
IGT, FBWT, and Elimination Outputs
FBWT support, SBR/SNC impact, intragovernmental elimination support, and audit evidence.
Scenario lineage explorer
Buyer/Seller IPAC Settlement to Accounting and CARS
Traces a standard intragovernmental settlement from buyer/seller source records through IPAC, CARS classification, GL posting, and reporting.
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Business flow
- Buyer and seller agencies establish agreement, order, performance, obligation, receivable, payable, or reimbursable context.
- IPAC transfers funds between federal trading partners with standardized descriptive data.
- Settlement detail preserves ALC, TAS, BETC, buyer, seller, order, performance, amount, and status.
- CARS classification and buyer/seller GL postings record central accounting and reciprocal accounting impacts.
- FBWT, outlay, collection, and statement support tie the settlement to Treasury and agency records.
AI / audit exception tests
- buyer/seller mismatch
- missing order/performance support
- invalid TAS-BETC
- IPAC not posted to GL
- FBWT mismatch
Audit lens
Where the AI UoT analyzer should watch
These are the places where completeness, accuracy, timeliness, and traceability commonly break.
Completeness
Source events missing from the ERP, subledger items not posted to GL, or financial statement balances without supporting populations.
Traceability
Broken reference keys across feeder, interface, subledger object, GL document, trial balance, and statement line item.
Timing
Authorization, receipt, invoice, voucher, payment, and GL posting dates crossing accounting periods without appropriate accrual or adjustment.
Supportability
Transactions posted to GL without valid approval, contract, receipt, invoice, voucher, asset record, or other audit evidence.
Enterprise infrastructure
Support services that make the blueprint work
Settlement Execution
IPAC document creation, buyer/seller attributes, ALC, TAS, BETC, amount, status, and standardized descriptive data.
G-Invoicing Alignment
Agreement, order, performance, settlement validation, transition from legacy IGT processes, and partner coordination.
CARS and Treasury Reporting
Central accounting classification, CARS transaction support, FBWT tie-out, and timing-difference resolution.
Buyer/Seller Accounting
Expense, revenue, payable, receivable, collection, liquidation, USSGL, reciprocal attributes, and GL reconciliation.
Trading Partner Reconciliation
Buyer/seller tie-outs, disputes, reversals, adjustments, aged differences, and resolution evidence.
IGT Elimination Support
GTAS/DDRS trading partner attributes, reciprocal categories, elimination packages, and governmentwide/DoD reporting support.