+-----------------+---------------------+---------+------+-----+-----+
| ###             |                     |         |      |     |     |
| # [BUDGET ACCOU |                     |         |      |     |     |
| NT]{.underline} |                     |         |      |     |     |
+=================+=====================+=========+======+=====+=====+
| Attribute Name  | Attribute           | Domain  | Sy   | Ref | Su  |
|                 | Definition          |         | stem | ere | ppl |
|                 |                     |         | Cha  | nce | ied |
|                 |                     |         | ract |     | By  |
|                 |                     |         | eris |     |     |
|                 |                     |         | tics |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| A_Date_Stamp    | Date when the       | N/A     | 10/  | N/A | Sys |
|                 | record was last     |         | Date |     | tem |
|                 | updated.            |         | YY   |     |     |
|                 |                     |         | YY/M |     |     |
|                 |                     |         | M/DD |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| A_Time_Stamp    | Time when the       | N/A     | 8/   | N/A | Sys |
|                 | record was last     |         | Time |     | tem |
|                 | updated.            |         | HH:M |     |     |
|                 |                     |         | M:SS |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| A_User_Stamp    | Who last updated    | N/A     | 8/A  | N/A | Sys |
|                 | the record.         |         |      |     | tem |
+-----------------+---------------------+---------+------+-----+-----+
| B_              | The primary         | T       | 4/A  | P&F | OMB |
| Pub_Treasury_Ac | Treasury Account    | reasury |      |     |     |
| count_Main_Code | Code printed for    | Fi      |      |     |     |
|                 | each OMB Account in | nancial |      |     |     |
|                 | the President\'s    | Manual  |      |     |     |
|                 | Budget.             | Vol. I, |      |     |     |
|                 |                     | Part 2, |      |     |     |
|                 |                     | Chapter |      |     |     |
|                 |                     | 1500;   |      |     |     |
|                 |                     | OMB     |      |     |     |
|                 |                     | C       |      |     |     |
|                 |                     | ircular |      |     |     |
|                 |                     | No.\    |      |     |     |
|                 |                     | A-11    |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| B_Pub_Treasury_ | The primary         | T       | 2/A  | P&F | OMB |
| Department_Code | Treasury Department | reasury |      |     |     |
|                 | (Agency) Code       | Fi      |      |     |     |
|                 | printed for each    | nancial |      |     |     |
|                 | OMB Account in the  | Manual  |      |     |     |
|                 | President\'s        | Vol. I, |      |     |     |
|                 | Budget.             | Part 2, |      |     |     |
|                 |                     | Chapter |      |     |     |
|                 |                     | 1500    |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Budg            | Used in conjunction | OMB     | 6/A  | SF  | OMB |
| et_Account_Code | with the Budget     | C       |      | 1   |     |
|                 | Agency Code and the | ircular |      | 33, |     |
|                 | Budget Bureau Code, | No.\    |      | P&F |     |
|                 | the Budget Account  | A-11    |      |     |     |
|                 | Code uniquely       |         |      |     |     |
|                 | represents a Budget |         |      |     |     |
|                 | Account, which is   |         |      |     |     |
|                 | an administrative   |         |      |     |     |
|                 | or functional       |         |      |     |     |
|                 | subdivision of a    |         |      |     |     |
|                 | Budget Agency and   |         |      |     |     |
|                 | sometimes a Budget  |         |      |     |     |
|                 | Bureau. Budget      |         |      |     |     |
|                 | Accounts are the    |         |      |     |     |
|                 | basic building      |         |      |     |     |
|                 | blocks of budget    |         |      |     |     |
|                 | formulation.        |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Budge           | Title assigned by   | OMB     | 1    | SF  | OMB |
| t_Account_Title | OMB to a budget     | C       | 25/A | 1   |     |
|                 | account.            | ircular |      | 33, |     |
|                 |                     | No.\    |      | P&F |     |
|                 |                     | A-11    |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Bud             | A unique code for a | OMB     | 3/A  | SF  | OMB |
| get_Agency_Code | department, agency, | C       |      | 1   |     |
|                 | or establishment of | ircular |      | 33, |     |
|                 | the U.S.            | No.\    |      | P&F |     |
|                 | Government. The     | A-11    |      |     |     |
|                 | code is assigned by |         |      |     |     |
|                 | OMB.                |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Bud             | Used in conjunction | OMB     | 2/A  | SF  | OMB |
| get_Bureau_Code | with the Budget     | C       |      | 1   |     |
|                 | Agency Code, the    | ircular |      | 33, |     |
|                 | Budget Bureau Code  | No.\    |      | P&F |     |
|                 | represents an       | A-11    |      |     |     |
|                 | organizational unit |         |      |     |     |
|                 | within an agency.   |         |      |     |     |
|                 | The code is         |         |      |     |     |
|                 | assigned by OMB.    |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Budget_S        | Indicates whether   | FIN -   | 3/A  | SF  | OMB |
| tatus_Indicator | the OMB account is  | Fi      |      | 1   |     |
|                 | included within the | nancing |      | 33, |     |
|                 | budget totals       | A       |      | P&F |     |
|                 | published in the    | ccount\ |      |     |     |
|                 | President\'s        | GSE -   |      |     |     |
|                 | Budget, based on    | Gov     |      |     |     |
|                 | the terms of the    | ernment |      |     |     |
|                 | laws. Some          | Sp      |      |     |     |
|                 | presentations in    | onsored |      |     |     |
|                 | the President\'s    | Ente    |      |     |     |
|                 | Budget distinguish  | rprise\ |      |     |     |
|                 | on-budget totals    | OFF -   |      |     |     |
|                 | from off-budget     | Off     |      |     |     |
|                 | totals for budget   | budget\ |      |     |     |
|                 | authority, outlays, | ON - On |      |     |     |
|                 | and receipts. (The  | budget  |      |     |     |
|                 | Budget System and   |         |      |     |     |
|                 | Concepts and        |         |      |     |     |
|                 | Glossary, of the    |         |      |     |     |
|                 | President\'s        |         |      |     |     |
|                 | Budget)             |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Defau           | Indicates whether   | D -     | 1/A  | P&F | OMB |
| lt_BEA_Category | the Budget          | Discret |      |     |     |
|                 | Enforcement Act     | ionary\ |      |     |     |
|                 | (BEA) category is   | M -     |      |     |     |
|                 | mandatory,          | Ma      |      |     |     |
|                 | discretionary.      | ndatory |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Default_B       | Indicates whether   | B -     | 1/A  | FMS | Tr  |
| orrowing_Source | borrowing source is | Both\   |      | 21  | eas |
|                 | Treasury, public,   | P -     |      | 08, | ury |
|                 | or both.            | Public\ |      | P&F |     |
|                 |                     | T -     |      |     |     |
|                 |                     | T       |      |     |     |
|                 |                     | reasury |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| D               | Classification of   | OMB     | 3/A  | P&F | OMB |
| efault_Function | data according to   | C       |      |     |     |
|                 | major purpose       | ircular |      |     |     |
|                 | served (for         | No.\    |      |     |     |
|                 | example, income,    | A-11    |      |     |     |
|                 | security, or        |         |      |     |     |
|                 | national defense).  |         |      |     |     |
|                 | Classifications are |         |      |     |     |
|                 | required by         |         |      |     |     |
|                 | Congressional       |         |      |     |     |
|                 | Budget Act of 1974. |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+
| Recei           | Indicates whether   | N - No\ | 1/A  | G   | OMB |
| pt_Account_Flag | Federal Account     | Y - Yes |      | ene |     |
|                 | Symbol is a receipt |         |      | ral |     |
|                 | account or an       |         |      | Ad  |     |
|                 | expenditure         |         |      | min |     |
|                 | account.            |         |      |     |     |
+-----------------+---------------------+---------+------+-----+-----+

+--------------+-----------------------+---------+------+-----+------+
| #### [BU     |                       |         |      |     |      |
| DGET AGENCY] |                       |         |      |     |      |
| {.underline} |                       |         |      |     |      |
+==============+=======================+=========+======+=====+======+
| Attribute    | Attribute Definition  | Domain  | Sy   | Ref | Supp |
| Name         |                       |         | stem | ere | lied |
|              |                       |         | Cha  | nce | By   |
|              |                       |         | ract |     |      |
|              |                       |         | eris |     |      |
|              |                       |         | tics |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Branch_O     | Distinguishes among   | E -     | 1/A  | SF  | OMB  |
| f_Government | branches of           | Ex      |      | 1   |      |
|              | Government.           | ecutive |      | 33, |      |
|              |                       | Branch\ |      | P&F |      |
|              |                       | J -     |      |     |      |
|              |                       | J       |      |     |      |
|              |                       | udicial |      |     |      |
|              |                       | Branch\ |      |     |      |
|              |                       | L -     |      |     |      |
|              |                       | Legi    |      |     |      |
|              |                       | slative |      |     |      |
|              |                       | Branch  |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Budget       | A unique code for a   | OMB     | 3/A  | SF  | OMB  |
| _Agency_Code | department, agency,   | C       |      | 1   |      |
|              | or establishment of   | ircular |      | 33, |      |
|              | the U.S. Government.  | No.\    |      | P&F |      |
|              | The code is assigned  | A-11    |      |     |      |
|              | by OMB.               |         |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Budget_      | The title of a        | OMB     | 1    | SF  | OMB  |
| Agency_Title | department, agency,   | C       | 25/A | 1   |      |
|              | or establishment of   | ircular |      | 33, |      |
|              | the U.S. Government.  | No.\    |      | P&F |      |
|              | The title is assigned | A-11    |      |     |      |
|              | by OMB.               |         |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Date_Stamp   | Date when the record  | N/A     | 10/  | N/A | Sy   |
|              | was last updated.     |         | Date |     | stem |
|              |                       |         | YY   |     |      |
|              |                       |         | YY/M |     |      |
|              |                       |         | M/DD |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Time_Stamp   | Time when the record  | N/A     | 8/   | N/A | Sy   |
|              | was last updated.     |         | Time |     | stem |
|              |                       |         | HH:M |     |      |
|              |                       |         | M:SS |     |      |
+--------------+-----------------------+---------+------+-----+------+
| User_Stamp   | Who last updated the  | N/A     | 8/A  | N/A | Sy   |
|              | record.               |         |      |     | stem |
+--------------+-----------------------+---------+------+-----+------+

+--------------+-----------------------+---------+------+-----+------+
| #### [BU     |                       |         |      |     |      |
| DGET BUREAU] |                       |         |      |     |      |
| {.underline} |                       |         |      |     |      |
+==============+=======================+=========+======+=====+======+
| Attribute    | Attribute Definition  | Domain  | Sy   | Ref | Supp |
| Name         |                       |         | stem | ere | lied |
|              |                       |         | Cha  | nce | By   |
|              |                       |         | ract |     |      |
|              |                       |         | eris |     |      |
|              |                       |         | tics |     |      |
+--------------+-----------------------+---------+------+-----+------+
| B_Date_Stamp | Date when the record  | N/A     | 10/  | N/A | Sy   |
|              | was last updated.     |         | Date |     | stem |
|              |                       |         | YYYY |     |      |
|              |                       |         | /MM/ |     |      |
|              |                       |         | DD   |     |      |
+--------------+-----------------------+---------+------+-----+------+
| B_Time_Stamp | Time when the record  | N/A     | 8/   | N/A | Sy   |
|              | was last updated.     |         | Time |     | stem |
|              |                       |         | HH:M |     |      |
|              |                       |         | M:SS |     |      |
+--------------+-----------------------+---------+------+-----+------+
| B_User_Stamp | Who last updated the  | N/A     | 8/A  | N/A | Sy   |
|              | record.               |         |      |     | stem |
+--------------+-----------------------+---------+------+-----+------+
| Budget       | A unique code for a   | OMB     | 3/A  | SF  | OMB  |
| _Agency_Code | department, agency,   | C       |      | 1   |      |
|              | or establishment of   | ircular |      | 33, |      |
|              | the U.S. Government.  | No.\    |      | P&F |      |
|              | The code is assigned  | A-11    |      |     |      |
|              | by OMB.               |         |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Budget       | Used in conjunction   | OMB     | 2/A  | SF  | OMB  |
| _Bureau_Code | with the Budget       | C       |      | 1   |      |
|              | Agency Code, the      | ircular |      | 33, |      |
|              | Budget Bureau Code    | No.\    |      | P&F |      |
|              | represents an         | A-11    |      |     |      |
|              | organizational unit   |         |      |     |      |
|              | within an agency. The |         |      |     |      |
|              | code is assigned by   |         |      |     |      |
|              | OMB.                  |         |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Budget_      | The title of an       | OMB     | 1    | SF  | OMB  |
| Bureau_Title | organizational unit   | C       | 25/A | 1   |      |
|              | within an agency. The | ircular |      | 33, |      |
|              | title is assigned by  | No.\    |      | P&F |      |
|              | OMB.                  | A-11    |      |     |      |
+--------------+-----------------------+---------+------+-----+------+

+----------------+----------------------+---------+------+-----+-----+
| #### [D        |                      |         |      |     |     |
| ETAILED FINANC |                      |         |      |     |     |
| IAL INFORMATIO |                      |         |      |     |     |
| N]{.underline} |                      |         |      |     |     |
+================+======================+=========+======+=====+=====+
| Attribute Name | Attribute Definition | Domain  | Sy   | Ref | Su  |
|                |                      |         | stem | ere | ppl |
|                |                      |         | Cha  | nce | ied |
|                |                      |         | ract |     | By  |
|                |                      |         | eris |     |     |
|                |                      |         | tics |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Accoun         | Indicates whether    | N/A     | 2/A  | SF  | O   |
| t_Reuse_Number | the same Treasury    |         |      | 1   | MB, |
|                | Department Code and  |         |      | 33, | Tr  |
|                | Treasury Account     |         |      | FMS | eas |
|                | Main Code            |         |      | 21  | ury |
|                | combination have     |         |      | 08, |     |
|                | been previously used |         |      | P&F |     |
|                | to identify a        |         |      |     |     |
|                | Federal account      |         |      |     |     |
|                | symbol used for      |         |      |     |     |
|                | different purposes.  |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Advance_Flag   | Indicates that a     | F -     | 1/A  | SF  | Age |
|                | portion of the       | A       |      | 1   | ncy |
|                | appropriation was    | dvanced |      | 33, |     |
|                | advanced from a      | from    |      | P&F |     |
|                | future year, or was  | Future  |      |     |     |
|                | made available in a  | Year\   |      |     |     |
|                | prior year.          | P -     |      |     |     |
|                |                      | A       |      |     |     |
|                |                      | dvanced |      |     |     |
|                |                      | in      |      |     |     |
|                |                      | Prior   |      |     |     |
|                |                      | Year\   |      |     |     |
|                |                      | X - Not |      |     |     |
|                |                      | App     |      |     |     |
|                |                      | licable |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Allocation_T   | Indicates the        | T       | 2/A  | SF  | Tre |
| ransfer_Agency | Treasury Department  | reasury |      | 1   | asu |
|                | Code of the agency   | Fi      |      | 33, | ry, |
|                | receiving funds      | nancial |      | FMS | Age |
|                | through an           | Manual  |      | 21  | ncy |
|                | allocation transfer. | Vol. I, |      | 08, |     |
|                |                      | Part 2, |      | P&F |     |
|                |                      | Chapter |      |     |     |
|                |                      | 1500    |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Amount         | The balance of USSGL | Amount  | 17,2 | SF  | Age |
|                | account in           |         |      | 1   | ncy |
|                | combination with any |         |      | 33, |     |
|                | related attributes.  |         |      | FMS |     |
|                |                      |         |      | 21  |     |
|                |                      |         |      | 08, |     |
|                |                      |         |      | P&F |     |
+----------------+----------------------+---------+------+-----+-----+
| Apportio       | A distribution made  | A -     | 1/A  | SF1 | Age |
| nment_Category | by OMB of budgetary  | C       |      | 33, | ncy |
|                | resources by         | ategory |      | FMS |     |
|                | calendar quarters    | A\      |      | 21  |     |
|                | (category A) or by   | B -     |      | 08, |     |
|                | other specified time | C       |      | P&F |     |
|                | periods, programs,   | ategory |      |     |     |
|                | activities,          | B\      |      |     |     |
|                | projects, or         | C -     |      |     |     |
|                | combinations thereof | Exempt  |      |     |     |
|                | (category B).        | From    |      |     |     |
|                | Indicates whether    | Apport  |      |     |     |
|                | amounts are category | ionment |      |     |     |
|                | A or B apportionment |         |      |     |     |
|                | or not subject to    |         |      |     |     |
|                | apportionment. (OMB  |         |      |     |     |
|                | Circular No. A-11)   |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Appo           | The code             | N/A     | 3/N  | SF  | O   |
| rtionment_Cate | representing the     |         |      | 133 | MB, |
| gory_B_Program | Category B program   |         |      |     | Age |
|                | used on the          |         |      |     | ncy |
|                | apportionment. This  |         |      |     |     |
|                | code is only used to |         |      |     |     |
|                | report Category B    |         |      |     |     |
|                | obligations. Each    |         |      |     |     |
|                | Category B program   |         |      |     |     |
|                | is subject to the    |         |      |     |     |
|                | Anti-Deficiency Act. |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Authority_Type | Used to distinguish  | B -     | 1/A  | SF  | Age |
|                | among the types of   | Bo      |      | 1   | ncy |
|                | budgetary resources, | rrowing |      | 33, |     |
|                | where it is not      | Aut     |      | FMS |     |
|                | possible to do so by | hority\ |      | 21  |     |
|                | the USSGL account    | C -     |      | 08, |     |
|                | number. For example, | C       |      | P&F |     |
|                | the USSGL rescission | ontract |      |     |     |
|                | accounts (USSGL      | Aut     |      |     |     |
|                | accounts 4392 and    | hority\ |      |     |     |
|                | 4393) do not         | D -     |      |     |     |
|                | distinguish between  | Advance |      |     |     |
|                | rescissions of       | Appropr |      |     |     |
|                | appropriations or    | iation\ |      |     |     |
|                | contract authority.  | P -     |      |     |     |
|                |                      | Appropr |      |     |     |
|                |                      | iation\ |      |     |     |
|                |                      | R -     |      |     |     |
|                |                      | Re-     |      |     |     |
|                |                      | appropr |      |     |     |
|                |                      | iation\ |      |     |     |
|                |                      | S -     |      |     |     |
|                |                      | S       |      |     |     |
|                |                      | pending |      |     |     |
|                |                      | Au      |      |     |     |
|                |                      | thority |      |     |     |
|                |                      | From    |      |     |     |
|                |                      | Off     |      |     |     |
|                |                      | setting |      |     |     |
|                |                      | Coll    |      |     |     |
|                |                      | ections |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Ava            | Indicates whether a  | A -     | 1/A  | SF  | Age |
| ilability_Time | budgetary resource   | Av      |      | 1   | ncy |
|                | is available for new | ailable |      | 33, |     |
|                | obligations in the   | in      |      | P&F |     |
|                | current period, or   | current |      |     |     |
|                | in a subsequent      | period\ |      |     |     |
|                | period within the    | S -     |      |     |     |
|                | current fiscal year  | Av      |      |     |     |
|                | or after being       | ailable |      |     |     |
|                | reapportioned in a   | in      |      |     |     |
|                | future fiscal year.  | sub     |      |     |     |
|                |                      | sequent |      |     |     |
|                |                      | period  |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Begin          | Indicates whether    | B -     | 1/A  | SF  | Age |
| _End_Indicator | the balance of an    | Be      |      | 1   | ncy |
|                | USSGL                | ginning |      | 33, |     |
|                | account/attribute    | B       |      | FMS |     |
|                | combination is at    | alance\ |      | 21  |     |
|                | the start of the     | E -     |      | 08, |     |
|                | fiscal year or at    | Ending  |      | P&F |     |
|                | the end of a period. | Balance |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| BEA_Cate       | Indicates whether    | D -     | 1/A  | P&F | Age |
| gory_Indicator | the Budget           | Discret |      |     | ncy |
|                | Enforcement Act      | ionary\ |      |     |     |
|                | (BEA) category is    | M -     |      |     |     |
|                | mandatory or         | Ma      |      |     |     |
|                | discretionary.       | ndatory |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Bo             | Indicates whether    | F -     | 1/A  | FMS | Age |
| rrowing_Source | borrowing took place | Federal |      | 21  | ncy |
|                | from Treasury or     | Fi      |      | 08, |     |
|                | public.              | nancing |      | P&F |     |
|                |                      | Bank\   |      |     |     |
|                |                      | P -     |      |     |     |
|                |                      | Public\ |      |     |     |
|                |                      | T -     |      |     |     |
|                |                      | T       |      |     |     |
|                |                      | reasury |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Credit_Cohort  | Fiscal year when     | 4 -     | 4/A  | SF  | Age |
|                | direct loans are     | digit   |      | 133 | ncy |
|                | obligated or         | year    |      |     |     |
|                | guarantees committed |         |      |     |     |
|                | by a program, even   |         |      |     |     |
|                | if disbursements     |         |      |     |     |
|                | occur in subsequent  |         |      |     |     |
|                | fiscal years.        |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| D_Date_Stamp   | Date when the record | N/A     | 10/  | N/A | Sys |
|                | was last updated.    |         | Date |     | tem |
|                |                      |         | YY   |     |     |
|                |                      |         | YY/M |     |     |
|                |                      |         | M/DD |     |     |
+----------------+----------------------+---------+------+-----+-----+
| D_Time_Stamp   | Time when the record | N/A     | 8/   |     | Sys |
|                | was last updated.    |         | Time |     | tem |
|                |                      |         | HH:M |     |     |
|                |                      |         | M:SS |     |     |
+----------------+----------------------+---------+------+-----+-----+
| D_User_Stamp   | Who last updated the | N/A     | 8/A  | N/A | Sys |
|                | record.              |         |      |     | tem |
+----------------+----------------------+---------+------+-----+-----+
| Debit/Credit   | Indicates whether    | C -     | 1/A  | SF  | Age |
|                | the amount reported  | Credit\ |      | 1   | ncy |
|                | is debited or        | D -     |      | 33, |     |
|                | credited to the      | Debit   |      | FMS |     |
|                | USSGL account.       |         |      | 21  |     |
|                |                      |         |      | 08, |     |
|                |                      |         |      | P&F |     |
+----------------+----------------------+---------+------+-----+-----+
| DFI            | Combination of       | See     | See  | See | Sys |
| _Attribute_Key | nearly all non-key   | non-key | non  | n   | tem |
|                | attributes, with the | attr    | -key | on- |     |
|                | exception of         | ibutes. | att  | key |     |
|                | Debit_Credit,        |         | ribu | at  |     |
|                | Amount,              |         | tes. | tri |     |
|                | Expiration_Flag,     |         |      | but |     |
|                | TAFS_Status,         |         |      | es. |     |
|                | User_Stamp,          |         |      |     |     |
|                | Date_Stamp, and      |         |      |     |     |
|                | Time_Stamp.          |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Direct_Tr      | The Treasury Account | T       | 4/A  | SF1 | Age |
| ansfer_Account | Main Code of the     | reasury |      | 33, | ncy |
|                | other Federal entity | Fi      |      | FMS |     |
|                | involved in          | nancial |      | 21  |     |
|                | transactions with    | Manual  |      | 08, |     |
|                | the reporting        | Vol. I, |      | P&F |     |
|                | entity. Used in      | Part 2, |      |     |     |
|                | conjunction with     | Chapter |      |     |     |
|                | Dir                  | 1500    |      |     |     |
|                | ect_Transfer_Agency. |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Direct_T       | The Treasury         | T       | 2/A  | SF1 | Age |
| ransfer_Agency | Department Code of   | reasury |      | 33, | ncy |
|                | the other Federal    | Fi      |      | FMS |     |
|                | entity involved in   | nancial |      | 21  |     |
|                | transactions with    | Manual  |      | 08, |     |
|                | the reporting        | Vol. I, |      | P&F |     |
|                | entity.              | Part 2, |      |     |     |
|                |                      | Chapter |      |     |     |
|                |                      | 1500    |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Fiscal_Year1   | For multiyear funds  | 4 -     | 4/A  | SF  | Tre |
|                | only. The first year | digit   |      | 1   | asu |
|                | of fund availability | year\   |      | 33, | ry, |
|                | under law that a     | Blank   |      | FMS | Age |
|                | TAFS may incur       |         |      | 21  | ncy |
|                | obligations. Blank   |         |      | 08, |     |
|                | indicates annual or  |         |      | P&F |     |
|                | no-year funds.       |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Fiscal_Year2   | For annual and       | 4 -     | 4/A  | SF  | Tre |
|                | multiyear funds, the | digit   |      | 1   | asu |
|                | last year of funds   | year\   |      | 33, | ry, |
|                | availability under   | M - M   |      | FMS | Age |
|                | law that a TAFS may  | a       |      | 21  | ncy |
|                | incur new            | ccount\ |      | 08, |     |
|                | obligations. For     | X - No  |      | P&F |     |
|                | no-year Treasury     | year    |      |     |     |
|                | appropriation/fund   |         |      |     |     |
|                | symbols, \"X\"       |         |      |     |     |
|                | indicates that funds |         |      |     |     |
|                | are available until  |         |      |     |     |
|                | the purposes for     |         |      |     |     |
|                | which the funds were |         |      |     |     |
|                | made available are   |         |      |     |     |
|                | accomplished.        |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Function       | Classification of    | DEF -   | 3/A  | P&F | Age |
|                | data according to    | N       |      |     | ncy |
|                | major purpose served | ational |      |     |     |
|                | (national defense or | d       |      |     |     |
|                | non-national         | efense\ |      |     |     |
|                | defense) used for    | NND -   |      |     |     |
|                | G-R-H sequestration. | Non-N   |      |     |     |
|                | Classifications are  | ational |      |     |     |
|                | required by          | defense |      |     |     |
|                | Congressional Budget |         |      |     |     |
|                | Act of 1974.         |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Prior_Y        | Changes to obligated | B -     | 1/A  | SF  | Age |
| ear_Adjustment | or unobligated       | Adju    |      | 133 | ncy |
|                | balances that        | stments |      |     |     |
|                | occurred in the      | to      |      |     |     |
|                | previous fiscal year | pri     |      |     |     |
|                | but were not         | or-year |      |     |     |
|                | recorded in the      | re      |      |     |     |
|                | appropriate TAFS as  | porting |      |     |     |
|                | of October 1 of the  | ba      |      |     |     |
|                | current fiscal year. | ckdated |      |     |     |
|                | Exclude upward and   | in      |      |     |     |
|                | downward adjustments | Trea    |      |     |     |
|                | to                   | sury\'s |      |     |     |
|                | cur                  | Central |      |     |     |
|                | rent-year/prior-year | Acc     |      |     |     |
|                | obligations and most | ounting |      |     |     |
|                | reclassifications    | system\ |      |     |     |
|                | from clearing        | P -     |      |     |     |
|                | accounts.            | Adju    |      |     |     |
|                |                      | stments |      |     |     |
|                |                      | to      |      |     |     |
|                |                      | pri     |      |     |     |
|                |                      | or-year |      |     |     |
|                |                      | re      |      |     |     |
|                |                      | porting |      |     |     |
|                |                      | not     |      |     |     |
|                |                      | ba      |      |     |     |
|                |                      | ckdated |      |     |     |
|                |                      | in      |      |     |     |
|                |                      | Trea    |      |     |     |
|                |                      | sury\'s |      |     |     |
|                |                      | Central |      |     |     |
|                |                      | Acc     |      |     |     |
|                |                      | ounting |      |     |     |
|                |                      | s       |      |     |     |
|                |                      | ystem.\ |      |     |     |
|                |                      | X - Not |      |     |     |
|                |                      | an      |      |     |     |
|                |                      | adj     |      |     |     |
|                |                      | ustment |      |     |     |
|                |                      | to      |      |     |     |
|                |                      | pri     |      |     |     |
|                |                      | or-year |      |     |     |
|                |                      | re      |      |     |     |
|                |                      | porting |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Program_R      | The code             | N/A     | 3/N  | SF  | O   |
| eport_Category | representing a       |         |      | 133 | MB, |
|                | program report       |         |      |     | Age |
|                | category that        |         |      |     | ncy |
|                | agencies use when    |         |      |     |     |
|                | reporting their      |         |      |     |     |
|                | obligations in their |         |      |     |     |
|                | detailed financial   |         |      |     |     |
|                | information.         |         |      |     |     |
|                | Agencies may use     |         |      |     |     |
|                | this code when       |         |      |     |     |
|                | reporting either     |         |      |     |     |
|                | Category A or        |         |      |     |     |
|                | Category B           |         |      |     |     |
|                | obligations. Unlike  |         |      |     |     |
|                | the                  |         |      |     |     |
|                | Apport               |         |      |     |     |
|                | ionment_Category_B\_ |         |      |     |     |
|                | Program, this code   |         |      |     |     |
|                | is NOT subject to    |         |      |     |     |
|                | the Anti-Deficiency  |         |      |     |     |
|                | Act.                 |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Pub            | The number of a      | N/A     | 7/A  | SF  | Age |
| lic_Law_Number | specific law enacted |         |      | 1   | ncy |
|                | by the Congress and  |         |      | 33, |     |
|                | signed by the        |         |      | FMS |     |
|                | President. For       |         |      | 2   |     |
|                | example, the 554th   |         |      | 108 |     |
|                | Law of the 106th     |         |      |     |     |
|                | Congress would be    |         |      |     |     |
|                | Public Law 106-554.  |         |      |     |     |
|                | The specific Public  |         |      |     |     |
|                | Law number will      |         |      |     |     |
|                | determine where the  |         |      |     |     |
|                | USSGL account        |         |      |     |     |
|                | information is       |         |      |     |     |
|                | crosswalked. Use the |         |      |     |     |
|                | most current Public  |         |      |     |     |
|                | Law number.          |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Rei            | Indicates whether    | D -     | 1/A  | SF1 | Age |
| mbursable_Flag | amounts for goods,   | Direct\ |      | 33, | ncy |
|                | services, and joint  | R -     |      | P&F |     |
|                | project support are  | Reimb   |      |     |     |
|                | financed by          | ursable |      |     |     |
|                | offsetting           |         |      |     |     |
|                | collections.         |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Repor          | Month at end of      | 2 -     | 2/A  | SF  | Age |
| t_Fiscal_Month | period covered by    | digit   |      | 1   | ncy |
|                | report. For example, | month   |      | 33, |     |
|                | October is 01,       |         |      | FMS |     |
|                | December is 03,      |         |      | 21  |     |
|                | March is 06, June is |         |      | 08, |     |
|                | 09, and September is |         |      | P&F |     |
|                | 12.                  |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Repo           | Fiscal year covered  | 4 -     | 4/A  | SF  | Age |
| rt_Fiscal_Year | by report.           | digit   |      | 1   | ncy |
|                |                      | year    |      | 33, |     |
|                |                      |         |      | FMS |     |
|                |                      |         |      | 21  |     |
|                |                      |         |      | 08, |     |
|                |                      |         |      | P&F |     |
+----------------+----------------------+---------+------+-----+-----+
| Submission_R   | An adjustment to     | Numeric | 3/N  | SF  | Age |
| evision_Number | previously submitted |         |      | 1   | ncy |
|                | data. The submission |         |      | 33, |     |
|                | revision number for  |         |      | FMS |     |
|                | an original          |         |      | 21  |     |
|                | submission has a     |         |      | 08, |     |
|                | value of 0.          |         |      | P&F |     |
+----------------+----------------------+---------+------+-----+-----+
| TA             | Normally, filled     | N/A     | 3/A  | FMS | Age |
| FS_Sub_Account | with zero to         |         |      | 2   | ncy |
|                | indicate no          |         |      | 108 |     |
|                | subaccount. When     |         |      |     |     |
|                | used, indicates a    |         |      |     |     |
|                | Treasury defined     |         |      |     |     |
|                | subdivision of TAFS. |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Trans          | Indicates type of    | E -     | 1/A  | SF  | Age |
| action_Partner | entity involved in   | Non     |      | 133 | ncy |
|                | transactions with    | Federal |      |     |     |
|                | the reporting entity | Exc     |      |     |     |
|                | (that is, other      | eption\ |      |     |     |
|                | Federal entities     | F -     |      |     |     |
|                | (F), non-Federal     | F       |      |     |     |
|                | entities such as     | ederal\ |      |     |     |
|                | Private/Local/       | X -     |      |     |     |
|                | State/Tribal/Foreign | Non     |      |     |     |
|                | governments (X), or  | Federal |      |     |     |
|                | exceptions for other |         |      |     |     |
|                | non-Federal partners |         |      |     |     |
|                | (E)).                |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Treasury_Acc   | Used in conjunction  | T       | 4/A  | SF  | O   |
| ount_Main_Code | with Treasury        | reasury |      | 1   | MB, |
|                | Department Code, the | Fi      |      | 33, | Tr  |
|                | Treasury Account     | nancial |      | FMS | eas |
|                | Main Code identifies | Manual  |      | 21  | ury |
|                | the specific purpose | Vol. I, |      | 08, |     |
|                | as described in one  | Part 2, |      | P&F |     |
|                | or more acts of      | Chapter |      |     |     |
|                | Congress for which   | 1500    |      |     |     |
|                | Federal agencies may |         |      |     |     |
|                | incur obligations    |         |      |     |     |
|                | and make payments    |         |      |     |     |
|                | out of the Treasury. |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Treasury_D     | Used in conjunction  | T       | 2/A  | SF  | Tr  |
| epartment_Code | with the Treasury    | reasury |      | 1   | eas |
|                | Account Main Code,   | Fi      |      | 33, | ury |
|                | the Treasury         | nancial |      | FMS |     |
|                | Department Code      | Manual  |      | 21  |     |
|                | represents the       | Vol. I, |      | 08, |     |
|                | department, agency,  | Part 2, |      | P&F |     |
|                | or establishment of  | Chapter |      |     |     |
|                | the U.S. Government  | 1500    |      |     |     |
|                | that is responsible  |         |      |     |     |
|                | for the Federal      |         |      |     |     |
|                | account symbol. The  |         |      |     |     |
|                | Treasury Department  |         |      |     |     |
|                | Code is assigned by  |         |      |     |     |
|                | the Department of    |         |      |     |     |
|                | the Treasury.        |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| USSGL_         | A unique code that   | T       | 4/A  | SF  | Age |
| Account_Number | represents a United  | reasury |      | 1   | ncy |
|                | States Standard      | Fi      |      | 33, |     |
|                | General Ledger       | nancial |      | FMS |     |
|                | (USSGL) account. An  | Manual  |      | 21  |     |
|                | USSGL account is     | Vol. I  |      | 08, |     |
|                | used to record,      | Sup     |      | P&F |     |
|                | classify, and report | plement |      |     |     |
|                | accounting events in | No. 2   |      |     |     |
|                | a uniform manner     |         |      |     |     |
|                | Governmentwide. The  |         |      |     |     |
|                | USSGL account (1)    |         |      |     |     |
|                | provides control     |         |      |     |     |
|                | over all financial   |         |      |     |     |
|                | transactions and     |         |      |     |     |
|                | resource balances,   |         |      |     |     |
|                | (2) in combination   |         |      |     |     |
|                | with other data      |         |      |     |     |
|                | elements, satisfies  |         |      |     |     |
|                | basic financial and  |         |      |     |     |
|                | budget execution     |         |      |     |     |
|                | reporting            |         |      |     |     |
|                | requirements of OMB  |         |      |     |     |
|                | and Treasury, and    |         |      |     |     |
|                | (3) integrates       |         |      |     |     |
|                | proprietary and      |         |      |     |     |
|                | budgetary            |         |      |     |     |
|                | accounting. (GAO     |         |      |     |     |
|                | Glossary)            |         |      |     |     |
+----------------+----------------------+---------+------+-----+-----+
| Year_Of_Bu     | Identifies the       | BAL -   | 3/A  | P&F | Age |
| dget_Authority | fiscal year when a   | Outlays |      |     | ncy |
|                | TAFS is provided     | from    |      |     |     |
|                | with new no-year     | b       |      |     |     |
|                | budget authority.    | alances |      |     |     |
|                | Used only for        | brought |      |     |     |
|                | no-year TAFS in      | f       |      |     |     |
|                | order to distinguish | orward\ |      |     |     |
|                | outlays from new     | NEW -   |      |     |     |
|                | obligational         | Outlays |      |     |     |
|                | authority vs.        | from    |      |     |     |
|                | outlays from carried | new     |      |     |     |
|                | forward balances.    | budget  |      |     |     |
|                |                      | au      |      |     |     |
|                |                      | thority |      |     |     |
+----------------+----------------------+---------+------+-----+-----+

+--------------+-----------------------+---------+------+-----+-----+
| #### [DETA   |                       |         |      |     |     |
| ILED FINANCI |                       |         |      |     |     |
| AL INFORMATI |                       |         |      |     |     |
| ON FOOTNOTE] |                       |         |      |     |     |
| {.underline} |                       |         |      |     |     |
+==============+=======================+=========+======+=====+=====+
| Attribute    | Attribute Definition  | Domain  | Sy   | Ref | Su  |
| Name         |                       |         | stem | ere | ppl |
|              |                       |         | Cha  | nce | ied |
|              |                       |         | ract |     | By  |
|              |                       |         | eris |     |     |
|              |                       |         | tics |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Account_     | Indicates whether the | N/A     | 2/A  | SF  | O   |
| Reuse_Number | same Treasury         |         |      | 1   | MB, |
|              | Department Code and   |         |      | 33, | Tr  |
|              | Treasury Account Main |         |      | FMS | eas |
|              | Code combination have |         |      | 21  | ury |
|              | been previously used  |         |      | 08, |     |
|              | to identify a Federal |         |      | P&F |     |
|              | account symbol used   |         |      |     |     |
|              | for different         |         |      |     |     |
|              | purposes.             |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Al           | Indicates the         | T       | 2/A  | SF  | Tre |
| location_Tra | Treasury Department   | reasury |      | 1   | asu |
| nsfer_Agency | Code of the agency    | Fi      |      | 33, | ry, |
|              | receiving funds       | nancial |      | FMS | Age |
|              | through an allocation | Manual  |      | 21  | ncy |
|              | transfer.             | Vol. I, |      | 08, |     |
|              |                       | Part 2, |      | P&F |     |
|              |                       | Chapter |      |     |     |
|              |                       | 1500    |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Apportionm   | A distribution made   | A -     | 1/A  | SF1 | Age |
| ent_Category | by OMB of budgetary   | C       |      | 33, | ncy |
|              | resources by calendar | ategory |      | FMS |     |
|              | quarters (category A) | A\      |      | 21  |     |
|              | or by other specified | B -     |      | 08, |     |
|              | time periods,         | C       |      | P&F |     |
|              | programs, activities, | ategory |      |     |     |
|              | projects, or          | B\      |      |     |     |
|              | combinations thereof  | C -     |      |     |     |
|              | (category B).         | Exempt  |      |     |     |
|              | Indicates whether     | From    |      |     |     |
|              | amounts are category  | Apport  |      |     |     |
|              | A or B apportionment  | ionment |      |     |     |
|              | or not subject to     |         |      |     |     |
|              | apportionment. (OMB   |         |      |     |     |
|              | Circular No. A-11)    |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| DFI_A        | Combination of nearly | See     | See  | See | Sys |
| ttribute_Key | all non-key           | non-key | non  | n   | tem |
|              | attributes, with the  | attr    | -key | on- |     |
|              | exception of          | ibutes. | att  | key |     |
|              | Debit_Credit, Amount, |         | ribu | at  |     |
|              | Expiration_Flag,      |         | tes. | tri |     |
|              | TAFS_Status,          |         |      | but |     |
|              | User_Stamp,           |         |      | es. |     |
|              | Date_Stamp, and       |         |      |     |     |
|              | Time_Stamp.           |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| DF           | Date when the record  | N/A     | 10/  | N/A | Sys |
| I_Date_Stamp | was last updated.     |         | Date |     | tem |
|              |                       |         | YYYY |     |     |
|              |                       |         | /MM/ |     |     |
|              |                       |         | DD   |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| DFI_Foo      | A sequence number     | N/A     | Nume | SF  | Age |
| tnote_Number | used to distinguish   |         | ric/ | 1   | ncy |
|              | different footnotes   |         | Tiny | 33, |     |
|              | that are associated   |         | int. | FMS |     |
|              | with one or more      |         |      | 2   |     |
|              | pieces of detailed    |         |      | 108 |     |
|              | information.          |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| DFI_F        | Footnote (or text     | N/A     | 50   | SF  | Age |
| ootnote_Text | explanation)          |         | 00/A | 1   | ncy |
|              | associated with one   |         |      | 33, |     |
|              | or more pieces of     |         |      | FMS |     |
|              | detailed financial    |         |      | 2   |     |
|              | information.          |         |      | 108 |     |
+--------------+-----------------------+---------+------+-----+-----+
| DF           | Time when the record  | N/A     | 8/   | N/A | Sys |
| I_Time_Stamp | was updated.          |         | Time |     | tem |
|              |                       |         | HH:M |     |     |
|              |                       |         | M:SS |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| DF           | Who last updated the  | N/A     | 8/A  | N/A | Sys |
| I_User_Stamp | record.               |         |      |     | tem |
+--------------+-----------------------+---------+------+-----+-----+
| Fiscal_Year1 | For multiyear funds   | 4 -     | 4/A  | SF  | Tre |
|              | only. The first year  | digit   |      | 1   | asu |
|              | of fund availability  | year\   |      | 33, | ry, |
|              | under law that a TAFS | Blank   |      | FMS | Age |
|              | may incur             |         |      | 21  | ncy |
|              | obligations. Blank    |         |      | 08, |     |
|              | indicates annual or   |         |      | P&F |     |
|              | no-year funds.        |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Fiscal_Year2 | For annual and        | 4 -     | 4/A  | SF  | Tre |
|              | multiyear funds, the  | digit   |      | 1   | asu |
|              | last year of funds    | year\   |      | 33, | ry, |
|              | availability under    | M - M   |      | FMS | Age |
|              | law that a TAFS may   | a       |      | 21  | ncy |
|              | incur new             | ccount\ |      | 08, |     |
|              | obligations. For      | X - No  |      | P&F |     |
|              | no-year Treasury      | year    |      |     |     |
|              | appropriation/fund    |         |      |     |     |
|              | symbols, \"X\"        |         |      |     |     |
|              | indicates that funds  |         |      |     |     |
|              | are available until   |         |      |     |     |
|              | the purposes for      |         |      |     |     |
|              | which the funds were  |         |      |     |     |
|              | made available are    |         |      |     |     |
|              | accomplished.         |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Program_Rep  | The code representing | N/A     | 3/N  | SF  | O   |
| ort_Category | a program report      |         |      | 133 | MB, |
|              | category that         |         |      |     | Age |
|              | agencies use when     |         |      |     | ncy |
|              | reporting their       |         |      |     |     |
|              | obligations in their  |         |      |     |     |
|              | detailed financial    |         |      |     |     |
|              | information. Agencies |         |      |     |     |
|              | may use this code     |         |      |     |     |
|              | when reporting either |         |      |     |     |
|              | Category A or         |         |      |     |     |
|              | Category B            |         |      |     |     |
|              | obligations. Unlike   |         |      |     |     |
|              | the                   |         |      |     |     |
|              | Appor                 |         |      |     |     |
|              | tionment_Category_B\_ |         |      |     |     |
|              | Program, this code is |         |      |     |     |
|              | NOT subject to the    |         |      |     |     |
|              | Anti-Deficiency Act.  |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Report_      | Month at end of       | 2 -     | 2/A  | SF  | Age |
| Fiscal_Month | period covered by     | digit   |      | 1   | ncy |
|              | report. For example,  | month   |      | 33, |     |
|              | October is 01,        |         |      | FMS |     |
|              | December is 03, March |         |      | 21  |     |
|              | is 06, June is 09,    |         |      | 08, |     |
|              | and September is 12.  |         |      | P&F |     |
+--------------+-----------------------+---------+------+-----+-----+
| Report       | Fiscal year covered   | 4 -     | 4/A  | SF  | Age |
| _Fiscal_Year | by report.            | digit   |      | 1   | ncy |
|              |                       | year    |      | 33, |     |
|              |                       |         |      | FMS |     |
|              |                       |         |      | 21  |     |
|              |                       |         |      | 08, |     |
|              |                       |         |      | P&F |     |
+--------------+-----------------------+---------+------+-----+-----+
| Su           | An adjustment to      | Numeric | 3/N  | SF  | Age |
| bmission_Rev | previously submitted  |         |      | 1   | ncy |
| ision_Number | data. The submission  |         |      | 33, |     |
|              | revision number for   |         |      | FMS |     |
|              | an original           |         |      | 21  |     |
|              | submission has a      |         |      | 08, |     |
|              | value of 0.           |         |      | P&F |     |
+--------------+-----------------------+---------+------+-----+-----+
| TAFS         | Normally, filled with | N/A     | 3/A  | FMS | Age |
| _Sub_Account | zero to indicate no   |         |      | 2   | ncy |
|              | subaccount. When      |         |      | 108 |     |
|              | used, indicates a     |         |      |     |     |
|              | Treasury defined      |         |      |     |     |
|              | subdivision of TAFS.  |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Tr           | Used in conjunction   | T       | 4/A  | SF  | O   |
| easury_Accou | with Treasury         | reasury |      | 1   | MB, |
| nt_Main_Code | Department Code, the  | Fi      |      | 33, | Tr  |
|              | Treasury Account Main | nancial |      | FMS | eas |
|              | Code identifies the   | Manual  |      | 21  | ury |
|              | specific purpose as   | Vol. I, |      | 08, |     |
|              | described in one or   | Part 2, |      | P&F |     |
|              | more acts of Congress | Chapter |      |     |     |
|              | for which Federal     | 1500    |      |     |     |
|              | agencies may incur    |         |      |     |     |
|              | obligations and make  |         |      |     |     |
|              | payments out of the   |         |      |     |     |
|              | Treasury.             |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Treasury_Dep | Used in conjunction   | T       | 2/A  | SF  | Tr  |
| artment_Code | with the Treasury     | reasury |      | 1   | eas |
|              | Account Main Code,    | Fi      |      | 33, | ury |
|              | the Treasury          | nancial |      | FMS |     |
|              | Department Code       | Manual  |      | 21  |     |
|              | represents the        | Vol. I, |      | 08, |     |
|              | department, agency,   | Part 2, |      | P&F |     |
|              | or establishment of   | Chapter |      |     |     |
|              | the U.S. Government   | 1500    |      |     |     |
|              | that is responsible   |         |      |     |     |
|              | for the Federal       |         |      |     |     |
|              | account symbol. The   |         |      |     |     |
|              | Treasury Department   |         |      |     |     |
|              | Code is assigned by   |         |      |     |     |
|              | the Department of the |         |      |     |     |
|              | Treasury.             |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSGL_Ac     | A unique code that    | T       | 4/A  | SF  | Age |
| count_Number | represents a United   | reasury |      | 1   | ncy |
|              | States Standard       | Fi      |      | 33, |     |
|              | General Ledger        | nancial |      | FMS |     |
|              | (USSGL) account. An   | Manual  |      | 21  |     |
|              | USSGL account is used | Vol. I  |      | 08, |     |
|              | to record, classify,  | Sup     |      | P&F |     |
|              | and report accounting | plement |      |     |     |
|              | events in a uniform   | No. 2   |      |     |     |
|              | manner                |         |      |     |     |
|              | Governmentwide. The   |         |      |     |     |
|              | USSGL account (1)     |         |      |     |     |
|              | provides control over |         |      |     |     |
|              | all financial         |         |      |     |     |
|              | transactions and      |         |      |     |     |
|              | resource balances,    |         |      |     |     |
|              | (2) in combination    |         |      |     |     |
|              | with other data       |         |      |     |     |
|              | elements, satisfies   |         |      |     |     |
|              | basic financial and   |         |      |     |     |
|              | budget execution      |         |      |     |     |
|              | reporting             |         |      |     |     |
|              | requirements of OMB   |         |      |     |     |
|              | and Treasury, and (3) |         |      |     |     |
|              | integrates            |         |      |     |     |
|              | proprietary and       |         |      |     |     |
|              | budgetary accounting. |         |      |     |     |
|              | (GAO Glossary)        |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+

+---------------+-----------------------+---------+------+-----+------+
| ##            |                       |         |      |     |      |
| ## [FEDERAL A |                       |         |      |     |      |
| CCOUNT SYMBOL |                       |         |      |     |      |
| ]{.underline} |                       |         |      |     |      |
+===============+=======================+=========+======+=====+======+
| Attribute     | Attribute Definition  | Domain  | Sy   | Ref | Supp |
| Name          |                       |         | stem | ere | lied |
|               |                       |         | Cha  | nce | By   |
|               |                       |         | ract |     |      |
|               |                       |         | eris |     |      |
|               |                       |         | tics |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Account       | Indicates whether the | N/A     | 2/A  | SF  | OMB, |
| _Reuse_Number | same Treasury         |         |      | 1   | Trea |
|               | Department Code and   |         |      | 33, | sury |
|               | Treasury Account Main |         |      | FMS |      |
|               | Code combination have |         |      | 21  |      |
|               | been previously used  |         |      | 08, |      |
|               | to identify a Federal |         |      | P&F |      |
|               | account symbol used   |         |      |     |      |
|               | for different         |         |      |     |      |
|               | purposes.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Budget        | Used in conjunction   | OMB     | 6/A  | SF  | OMB  |
| _Account_Code | with the Budget       | C       |      | 1   |      |
|               | Agency Code and the   | ircular |      | 33, |      |
|               | Budget Bureau Code,   | No.\    |      | P&F |      |
|               | the Budget Account    | A-11    |      |     |      |
|               | Code uniquely         |         |      |     |      |
|               | represents a Budget   |         |      |     |      |
|               | Account, which is an  |         |      |     |      |
|               | administrative or     |         |      |     |      |
|               | functional            |         |      |     |      |
|               | subdivision of a      |         |      |     |      |
|               | Budget Agency and     |         |      |     |      |
|               | sometimes a Budget    |         |      |     |      |
|               | Bureau. Budget        |         |      |     |      |
|               | Accounts are the      |         |      |     |      |
|               | basic building blocks |         |      |     |      |
|               | of budget             |         |      |     |      |
|               | formulation.          |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Budge         | A unique code for a   | OMB     | 3/A  | SF  | OMB  |
| t_Agency_Code | department, agency,   | C       |      | 1   |      |
|               | or establishment of   | ircular |      | 33, |      |
|               | the U.S. Government.  | No.\    |      | P&F |      |
|               | The code is assigned  | A-11    |      |     |      |
|               | by OMB.               |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Budge         | Used in conjunction   | OMB     | 2/A  | SF  | OMB  |
| t_Bureau_Code | with the Budget       | C       |      | 1   |      |
|               | Agency Code, the      | ircular |      | 33, |      |
|               | Budget Bureau Code    | No.\    |      | P&F |      |
|               | represents an         | A-11    |      |     |      |
|               | organizational unit   |         |      |     |      |
|               | within an agency. The |         |      |     |      |
|               | code is assigned by   |         |      |     |      |
|               | OMB.                  |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Budget_Pub    | Indicates whether the | N -     | 1/A  | P&F | OMB  |
| lication_Flag | Federal account       | Federal |      |     |      |
|               | symbol is printed in  | account |      |     |      |
|               | the President\'s      | symbol  |      |     |      |
|               | Budget. Each budget   | not     |      |     |      |
|               | formulation account   | printed |      |     |      |
|               | published in the      | in      |      |     |      |
|               | President\'s Budget   | Presi   |      |     |      |
|               | may contain more than | dent\'s |      |     |      |
|               | one Federal account   | Budget\ |      |     |      |
|               | symbol.               | Y -     |      |     |      |
|               |                       | Federal |      |     |      |
|               |                       | account |      |     |      |
|               |                       | symbol  |      |     |      |
|               |                       | printed |      |     |      |
|               |                       | in      |      |     |      |
|               |                       | Presi   |      |     |      |
|               |                       | dent\'s |      |     |      |
|               |                       | Budget  |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| End_Date      | Date when all TAFS    | N/A     | 10/  | G   | T    |
|               | corresponding to the  |         | Date | ene | reas |
|               | Federal account       |         | YY   | ral | ury, |
|               | symbol, have been     |         | YY/M | Ad  | Ag   |
|               | canceled. In most     |         | M/DD | min | ency |
|               | cases, this attribute |         |      |     |      |
|               | will be blank. An     |         |      |     |      |
|               | example is when an    |         |      |     |      |
|               | agency is terminated  |         |      |     |      |
|               | and all its           |         |      |     |      |
|               | associated TAFS have  |         |      |     |      |
|               | been canceled.        |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| F             | Date when the record  | N/A     | 10/  | N/A | Sy   |
| AS_Date_Stamp | was last updated.     |         | Date |     | stem |
|               |                       |         | YY   |     |      |
|               |                       |         | YY/M |     |      |
|               |                       |         | M/DD |     |      |
+---------------+-----------------------+---------+------+-----+------+
| F             | Time when the record  | N/A     | 8/   | N/A | Sy   |
| AS_Time_Stamp | was last updated.     |         | Time |     | stem |
|               |                       |         | HH:M |     |      |
|               |                       |         | M:SS |     |      |
+---------------+-----------------------+---------+------+-----+------+
| F             | Who last updated the  | N/A     | 8/A  | N/A | Sy   |
| AS_User_Stamp | record.               |         |      |     | stem |
+---------------+-----------------------+---------+------+-----+------+
| Fe            | Title of Federal      | T       | 1    | SF  | Trea |
| deral_Account | Account Symbol. The   | reasury | 25/A | 1   | sury |
| _Symbol_Title | title is assigned by  | Fi      |      | 33, |      |
|               | Treasury.             | nancial |      | FMS |      |
|               |                       | Manual  |      | 21  |      |
|               |                       | Vol. I, |      | 08, |      |
|               |                       | Part 2, |      | P&F |      |
|               |                       | Chapter |      |     |      |
|               |                       | 1500    |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| F             | Indicates whether the | D -     | 1/A  | SF  | OMB  |
| inancing_Acco | Federal account       | Direct\ |      | 1   |      |
| unt_Indicator | symbol is a Direct    | G -     |      | 33, |      |
|               | Loan Financing        | Guar    |      | P&F |      |
|               | Account, a Guaranteed | anteed\ |      |     |      |
|               | Loan Financing        | N -     |      |     |      |
|               | Account, or is not a  | Non-fi  |      |     |      |
|               | financing account as  | nancing |      |     |      |
|               | defined by the        |         |      |     |      |
|               | Federal Credit Reform |         |      |     |      |
|               | Act of 1990.          |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Fund_Type     | A classification      | 1 -     | 2/A  | SF  | OMB  |
|               | established in law    | General |      | 1   |      |
|               | that describes an OMB | Fund\   |      | 33, |      |
|               | account\'s            | 2 -     |      | P&F |      |
|               | relationship to the   | Special |      |     |      |
|               | Government, and the   | Fund\   |      |     |      |
|               | source of the         | 3 -     |      |     |      |
|               | receipts that the     | Public  |      |     |      |
|               | account is provided.  | Ent     |      |     |      |
|               | The first digit (and  | erprise |      |     |      |
|               | sometimes second      | Fund\   |      |     |      |
|               | digit, as well) of    | 4 -     |      |     |      |
|               | the Treasury Account  | Intr    |      |     |      |
|               | Main Code is also     | a-gover |      |     |      |
|               | used to designate     | nmental |      |     |      |
|               | fund category (ITFM   | Re      |      |     |      |
|               | 2-1500).              | volving |      |     |      |
|               |                       | or      |      |     |      |
|               |                       | Man     |      |     |      |
|               |                       | agement |      |     |      |
|               |                       | Fund\   |      |     |      |
|               |                       | 7 -     |      |     |      |
|               |                       | Trust   |      |     |      |
|               |                       | (       |      |     |      |
|               |                       | non-rev |      |     |      |
|               |                       | olving) |      |     |      |
|               |                       | Fund\   |      |     |      |
|               |                       | 8 -     |      |     |      |
|               |                       | Trust   |      |     |      |
|               |                       | Re      |      |     |      |
|               |                       | volving |      |     |      |
|               |                       | Fund    |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Start_Date    | Date when Federal     | N/A     | 10/  | G   | T    |
|               | account symbol was    |         | Date | ene | reas |
|               | established in        |         | YY   | ral | ury, |
|               | Treasury\'s central   |         | YY/M | Ad  | Ag   |
|               | accounting system.    |         | M/DD | min | ency |
|               | Information is        |         |      |     |      |
|               | maintained by         |         |      |     |      |
|               | Treasury.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Treasury_Acco | Used in conjunction   | T       | 4/A  | SF  | OMB, |
| unt_Main_Code | with Treasury         | reasury |      | 1   | Trea |
|               | Department Code, the  | Fi      |      | 33, | sury |
|               | Treasury Account Main | nancial |      | FMS |      |
|               | Code identifies the   | Manual  |      | 21  |      |
|               | specific purpose as   | Vol. I, |      | 08, |      |
|               | described in one or   | Part 2, |      | P&F |      |
|               | more acts of Congress | Chapter |      |     |      |
|               | for which Federal     | 1500    |      |     |      |
|               | agencies may incur    |         |      |     |      |
|               | obligations and make  |         |      |     |      |
|               | payments out of the   |         |      |     |      |
|               | Treasury.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Treasury_De   | Used in conjunction   | T       | 2/A  | SF  | Trea |
| partment_Code | with the Treasury     | reasury |      | 1   | sury |
|               | Account Main Code,    | Fi      |      | 33, |      |
|               | the Treasury          | nancial |      | FMS |      |
|               | Department Code       | Manual  |      | 21  |      |
|               | represents the        | Vol. I, |      | 08, |      |
|               | department, agency,   | Part 2, |      | P&F |      |
|               | or establishment of   | Chapter |      |     |      |
|               | the U.S. Government   | 1500    |      |     |      |
|               | that is responsible   |         |      |     |      |
|               | for the Federal       |         |      |     |      |
|               | account symbol. The   |         |      |     |      |
|               | Treasury Department   |         |      |     |      |
|               | Code is assigned by   |         |      |     |      |
|               | the Department of the |         |      |     |      |
|               | Treasury.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+

+----------------+----------------------+--------+------+-----+-----+
| #### [TAFS     |                      |        |      |     |     |
|  CATEGORY B PR |                      |        |      |     |     |
| OGRAM/PROGRAM  |                      |        |      |     |     |
| REPORT CATEGOR |                      |        |      |     |     |
| Y]{.underline} |                      |        |      |     |     |
+================+======================+========+======+=====+=====+
| Attribute Name | Attribute Definition | Domain | Sy   | Ref | Su  |
|                |                      |        | stem | ere | ppl |
|                |                      |        | Cha  | nce | ied |
|                |                      |        | ract |     | By  |
|                |                      |        | eris |     |     |
|                |                      |        | tics |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Accoun         | Indicates whether    | N/A    | 2/A  | SF  | O   |
| t_Reuse_Number | the same Treasury    |        |      | 1   | MB, |
|                | Department Code and  |        |      | 33, | Tr  |
|                | Treasury Account     |        |      | FMS | eas |
|                | Main Code            |        |      | 21  | ury |
|                | combination have     |        |      | 08, |     |
|                | been previously used |        |      | P&F |     |
|                | to identify a        |        |      |     |     |
|                | Federal account      |        |      |     |     |
|                | symbol used for      |        |      |     |     |
|                | different purposes.  |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Allocation_T   | Indicates the        | Tr     | 2/A  | SF  | Tre |
| ransfer_Agency | Treasury Department  | easury |      | 1   | asu |
|                | Code of the agency   | Fin    |      | 33, | ry, |
|                | receiving funds      | ancial |      | FMS | Age |
|                | through an           | Manual |      | 21  | ncy |
|                | allocation transfer. | Vol.   |      | 08, |     |
|                |                      | I,     |      | P&F |     |
|                |                      | Part   |      |     |     |
|                |                      | 2,     |      |     |     |
|                |                      | C      |      |     |     |
|                |                      | hapter |      |     |     |
|                |                      | 1500   |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Appo           | The code             | N/A    | 3/N  | SF  | O   |
| rtionment_Cate | representing the     |        |      | 133 | MB, |
| gory_B_Program | Category B program   |        |      |     | Age |
|                | used on the          |        |      |     | ncy |
|                | apportionment. This  |        |      |     |     |
|                | code is only used to |        |      |     |     |
|                | report Category B    |        |      |     |     |
|                | obligations. Each    |        |      |     |     |
|                | Category B program   |        |      |     |     |
|                | is subject to the    |        |      |     |     |
|                | Anti-Deficiency Act. |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| C              | Date when the record | N/A    | 10/  | N/A | Sys |
| atB_Date_Stamp | was last updated.    |        | Date |     | tem |
|                |                      |        | YY   |     |     |
|                |                      |        | YY/M |     |     |
|                |                      |        | M/DD |     |     |
+----------------+----------------------+--------+------+-----+-----+
| CatB_Text      | The text description | N/A    | 25/A | SF  | O   |
|                | associated with the  |        |      | 133 | MB, |
|                | apportionment        |        |      |     | Age |
|                | category B program.  |        |      |     | ncy |
+----------------+----------------------+--------+------+-----+-----+
| C              | Time when the record | N/A    | 8/   | N/A | Sys |
| atB_Time_Stamp | was last updated.    |        | Time |     | tem |
|                |                      |        | HH:M |     |     |
|                |                      |        | M:SS |     |     |
+----------------+----------------------+--------+------+-----+-----+
| C              | Who last updated the | N/A    | 8/A  | N/A | Sys |
| atB_User_Stamp | record.              |        |      |     | tem |
+----------------+----------------------+--------+------+-----+-----+
| Fiscal_Year1   | For multiyear funds  | 4 -    | 4/A  | SF  | Tre |
|                | only. The first year | digit  |      | 1   | asu |
|                | of fund availability | year\  |      | 33, | ry, |
|                | under law that a     | Blank  |      | FMS | Age |
|                | TAFS may incur       |        |      | 21  | ncy |
|                | obligations. Blank   |        |      | 08, |     |
|                | indicates annual or  |        |      | P&F |     |
|                | no-year funds.       |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Fiscal_Year2   | For annual and       | 4 -    | 4/A  | SF  | Tre |
|                | multiyear funds, the | digit  |      | 1   | asu |
|                | last year of funds   | year\  |      | 33, | ry, |
|                | availability under   | M - M  |      | FMS | Age |
|                | law that a TAFS may  | ac     |      | 21  | ncy |
|                | incur new            | count\ |      | 08, |     |
|                | obligations. For     | X - No |      | P&F |     |
|                | no-year Treasury     | year   |      |     |     |
|                | appropriation/fund   |        |      |     |     |
|                | symbols, \"X\"       |        |      |     |     |
|                | indicates that funds |        |      |     |     |
|                | are available until  |        |      |     |     |
|                | the purposes for     |        |      |     |     |
|                | which the funds were |        |      |     |     |
|                | made available are   |        |      |     |     |
|                | accomplished.        |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Program_Rep    | The text description | N/A    | 25/A | SF  | O   |
| ort_Cat.\_Text | associated with the  |        |      | 133 | MB, |
|                | program report       |        |      |     | Age |
|                | category.            |        |      |     | ncy |
+----------------+----------------------+--------+------+-----+-----+
| Program_R      | The code             | N/A    | 3/N  | SF  | O   |
| eport_Category | representing a       |        |      | 133 | MB, |
|                | program report       |        |      |     | Age |
|                | category that        |        |      |     | ncy |
|                | agencies use when    |        |      |     |     |
|                | reporting their      |        |      |     |     |
|                | obligations in their |        |      |     |     |
|                | detailed financial   |        |      |     |     |
|                | information.         |        |      |     |     |
|                | Agencies may use     |        |      |     |     |
|                | this code when       |        |      |     |     |
|                | reporting either     |        |      |     |     |
|                | Category A or        |        |      |     |     |
|                | Category B           |        |      |     |     |
|                | obligations. Unlike  |        |      |     |     |
|                | the                  |        |      |     |     |
|                | Apport               |        |      |     |     |
|                | ionment_Category_B\_ |        |      |     |     |
|                | Program, this code   |        |      |     |     |
|                | is NOT subject to    |        |      |     |     |
|                | the Anti-Deficiency  |        |      |     |     |
|                | Act.                 |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Repo           | Fiscal year covered  | 4 -    | 4/A  | SF  | Age |
| rt_Fiscal_Year | by report.           | digit  |      | 1   | ncy |
|                |                      | year   |      | 33, |     |
|                |                      |        |      | FMS |     |
|                |                      |        |      | 21  |     |
|                |                      |        |      | 08, |     |
|                |                      |        |      | P&F |     |
+----------------+----------------------+--------+------+-----+-----+
| TA             | Normally, filled     | N/A    | 3/A  | FMS | Age |
| FS_Sub_Account | with zero to         |        |      | 2   | ncy |
|                | indicate no          |        |      | 108 |     |
|                | subaccount. When     |        |      |     |     |
|                | used, indicates a    |        |      |     |     |
|                | Treasury defined     |        |      |     |     |
|                | subdivision of TAFS. |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Treasury_Acc   | Used in conjunction  | Tr     | 4/A  | SF  | O   |
| ount_Main_Code | with Treasury        | easury |      | 1   | MB, |
|                | Department Code, the | Fin    |      | 33, | Tr  |
|                | Treasury Account     | ancial |      | FMS | eas |
|                | Main Code identifies | Manual |      | 21  | ury |
|                | the specific purpose | Vol.   |      | 08, |     |
|                | as described in one  | I,     |      | P&F |     |
|                | or more acts of      | Part   |      |     |     |
|                | Congress for which   | 2,     |      |     |     |
|                | Federal agencies may | C      |      |     |     |
|                | incur obligations    | hapter |      |     |     |
|                | and make payments    | 1500   |      |     |     |
|                | out of the Treasury. |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+
| Treasury_D     | Used in conjunction  | Tr     | 2/A  | SF  | Tr  |
| epartment_Code | with the Treasury    | easury |      | 1   | eas |
|                | Account Main Code,   | Fin    |      | 33, | ury |
|                | the Treasury         | ancial |      | FMS |     |
|                | Department Code      | Manual |      | 21  |     |
|                | represents the       | Vol.   |      | 08, |     |
|                | department, agency,  | I,     |      | P&F |     |
|                | or establishment of  | Part   |      |     |     |
|                | the U.S. Government  | 2,     |      |     |     |
|                | that is responsible  | C      |      |     |     |
|                | for the Federal      | hapter |      |     |     |
|                | account symbol. The  | 1500   |      |     |     |
|                | Treasury Department  |        |      |     |     |
|                | Code is assigned by  |        |      |     |     |
|                | the Department of    |        |      |     |     |
|                | the Treasury.        |        |      |     |     |
+----------------+----------------------+--------+------+-----+-----+

+---------------+-----------------------+---------+------+-----+------+
| #### [TR      |                       |         |      |     |      |
| EASURY APPROP |                       |         |      |     |      |
| RIATION/FUND  |                       |         |      |     |      |
| SYMBOL (TAFS) |                       |         |      |     |      |
| ]{.underline} |                       |         |      |     |      |
+===============+=======================+=========+======+=====+======+
| Attribute     | Attribute Definition  | Domain  | Sy   | Ref | Supp |
| Name          |                       |         | stem | ere | lied |
|               |                       |         | Cha  | nce | By   |
|               |                       |         | ract |     |      |
|               |                       |         | eris |     |      |
|               |                       |         | tics |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Account       | Indicates whether the | N/A     | 2/A  | SF  | OMB, |
| _Reuse_Number | same Treasury         |         |      | 1   | Trea |
|               | Department Code and   |         |      | 33, | sury |
|               | Treasury Account Main |         |      | FMS |      |
|               | Code combination have |         |      | 21  |      |
|               | been previously used  |         |      | 08, |      |
|               | to identify a Federal |         |      | P&F |      |
|               | account symbol used   |         |      |     |      |
|               | for different         |         |      |     |      |
|               | purposes.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Allocation_Tr | Indicates the         | T       | 2/A  | SF  | T    |
| ansfer_Agency | Treasury Department   | reasury |      | 1   | reas |
|               | Code of the agency    | Fi      |      | 33, | ury, |
|               | receiving funds       | nancial |      | FMS | Ag   |
|               | through an allocation | Manual  |      | 21  | ency |
|               | transfer.             | Vol. I, |      | 08, |      |
|               |                       | Part 2, |      | P&F |      |
|               |                       | Chapter |      |     |      |
|               |                       | 1500    |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Avai          | Distinguishes between | A -     | 1/A  | P&F | Sy   |
| lability_Type | annual, multiyear,    | Annual\ |      |     | stem |
|               | and no- year periods  | M -     |      |     |      |
|               | of obligational       | Mult    |      |     |      |
|               | authority. Derived on | i-year\ |      |     |      |
|               | fiscal year 1 and     | X - No  |      |     |      |
|               | fiscal year 2.        | year    |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Definite_In   | Indicates whether the | D -     | 1/A  | FMS | Sy   |
| definite_Flag | amount of the budget  | De      |      | 2   | stem |
|               | authority is definite | finite\ |      | 108 |      |
|               | (specified amount or  | I -     |      |     |      |
|               | amount not to exceed  | Ind     |      |     |      |
|               | the specified amount) | efinite |      |     |      |
|               | or indefinite         |         |      |     |      |
|               | (determined by other  |         |      |     |      |
|               | factors).             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Dis           | The last fiscal year, | N/A     | 10/A | SF  | T    |
| bursing_Autho | in which a TAFS may   |         |      | 1   | reas |
| rity_End_Date | disburse funds (that  |         |      | 33, | ury, |
|               | is expired accounts   |         |      | FMS | Ag   |
|               | that are authorized   |         |      | 2   | ency |
|               | by law to make        |         |      | 108 |      |
|               | disbursements beyond  |         |      |     |      |
|               | the normal 5-year     |         |      |     |      |
|               | period).              |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Ex            | For annual,           | N - No\ | 1/A  | P&F | Sy   |
| piration_Flag | multiyear, and        | Y - Yes |      |     | stem |
|               | no-year TAFS,         |         |      |     |      |
|               | indicates whether the |         |      |     |      |
|               | TAFS will expire on   |         |      |     |      |
|               | September 30 of the   |         |      |     |      |
|               | fiscal year. For      |         |      |     |      |
|               | example, in fiscal    |         |      |     |      |
|               | 2001, \"Y\" would     |         |      |     |      |
|               | indicate that the     |         |      |     |      |
|               | TAFS will expire on   |         |      |     |      |
|               | September 30, 2001.   |         |      |     |      |
|               | For no-year accounts, |         |      |     |      |
|               | indicates the amount  |         |      |     |      |
|               | of canceled           |         |      |     |      |
|               | authority.            |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Fiscal_Year1  | For multiyear funds   | 4 -     | 4/A  | SF  | T    |
|               | only. The first year  | digit   |      | 1   | reas |
|               | of fund availability  | year\   |      | 33, | ury, |
|               | under law that a TAFS | Blank   |      | FMS | Ag   |
|               | may incur             |         |      | 21  | ency |
|               | obligations. Blank    |         |      | 08, |      |
|               | indicates annual or   |         |      | P&F |      |
|               | no-year funds.        |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Fiscal_Year2  | For annual and        | 4 -     | 4/A  | SF  | T    |
|               | multiyear funds, the  | digit   |      | 1   | reas |
|               | last year of funds    | year\   |      | 33, | ury, |
|               | availability under    | M - M   |      | FMS | Ag   |
|               | law that a TAFS may   | a       |      | 21  | ency |
|               | incur new             | ccount\ |      | 08, |      |
|               | obligations. For      | X - No  |      | P&F |      |
|               | no-year Treasury      | year    |      |     |      |
|               | appropriation/fund    |         |      |     |      |
|               | symbols, \"X\"        |         |      |     |      |
|               | indicates that funds  |         |      |     |      |
|               | are available until   |         |      |     |      |
|               | the purposes for      |         |      |     |      |
|               | which the funds were  |         |      |     |      |
|               | made available are    |         |      |     |      |
|               | accomplished.         |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Report_Su     | Indicates whether or  | N - No\ | 1/A  | SF  | OMB, |
| bmission_Flag | not the TAFS submits  | Y - Yes |      | 1   | Trea |
|               | budget execution      |         |      | 33, | sury |
|               | information to OMB    |         |      | FMS |      |
|               | and Treasury.         |         |      | 21  |      |
|               |                       |         |      | 08, |      |
|               |                       |         |      | P&F |      |
+---------------+-----------------------+---------+------+-----+------+
| TA            | Date when the record  | N/A     | 10/  | N/A | Sy   |
| FS_Date_Stamp | was last updated.     |         | Date |     | stem |
|               |                       |         | YY   |     |      |
|               |                       |         | YY/M |     |      |
|               |                       |         | M/DD |     |      |
+---------------+-----------------------+---------+------+-----+------+
| TAFS_Status   | Indicates the status  | E -     | 1/A  | SF  | Sy   |
|               | of the TAFS:          | E       |      | 1   | stem |
|               | Unexpired means the   | xpired\ |      | 33, |      |
|               | TAFS may incur new    | U -     |      | FMS |      |
|               | obligations; Expired  | Un      |      | 2   |      |
|               | means that the TAFS   | expired |      | 108 |      |
|               | may liquidate         |         |      |     |      |
|               | obligations or make   |         |      |     |      |
|               | adjustments, but may  |         |      |     |      |
|               | not incur new         |         |      |     |      |
|               | obligations. If       |         |      |     |      |
|               | canceled, the TAFS    |         |      |     |      |
|               | will have no more     |         |      |     |      |
|               | reportable activity.  |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| TA            | Time when the record  | N/A     | 8/   | N/A | Sy   |
| FS_Time_Stamp | was last updated.     |         | Time |     | stem |
|               |                       |         | HH:M |     |      |
|               |                       |         | M:SS |     |      |
+---------------+-----------------------+---------+------+-----+------+
| TA            | Who last updated the  | N/A     | 8/A  | N/A | Sy   |
| FS_User_Stamp | record.               |         |      |     | stem |
+---------------+-----------------------+---------+------+-----+------+
| Treasury_Acco | Used in conjunction   | T       | 4/A  | SF  | OMB, |
| unt_Main_Code | with Treasury         | reasury |      | 1   | Trea |
|               | Department Code, the  | Fi      |      | 33, | sury |
|               | Treasury Account Main | nancial |      | FMS |      |
|               | Code identifies the   | Manual  |      | 21  |      |
|               | specific purpose as   | Vol. I, |      | 08, |      |
|               | described in one or   | Part 2, |      | P&F |      |
|               | more acts of Congress | Chapter |      |     |      |
|               | for which Federal     | 1500    |      |     |      |
|               | agencies may incur    |         |      |     |      |
|               | obligations and make  |         |      |     |      |
|               | payments out of the   |         |      |     |      |
|               | Treasury.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+
| Treasury_De   | Used in conjunction   | T       | 2/A  | SF  | Trea |
| partment_Code | with the Treasury     | reasury |      | 1   | sury |
|               | Account Main Code,    | Fi      |      | 33, |      |
|               | the Treasury          | nancial |      | FMS |      |
|               | Department Code       | Manual  |      | 21  |      |
|               | represents the        | Vol. I, |      | 08, |      |
|               | department, agency,   | Part 2, |      | P&F |      |
|               | or establishment of   | Chapter |      |     |      |
|               | the U.S. Government   | 1500    |      |     |      |
|               | that is responsible   |         |      |     |      |
|               | for the Federal       |         |      |     |      |
|               | account symbol. The   |         |      |     |      |
|               | Treasury Department   |         |      |     |      |
|               | Code is assigned by   |         |      |     |      |
|               | the Department of the |         |      |     |      |
|               | Treasury.             |         |      |     |      |
+---------------+-----------------------+---------+------+-----+------+

+--------------+-----------------------+---------+------+-----+-----+
| #### [US     |                       |         |      |     |     |
| SGL ACCOUNT] |                       |         |      |     |     |
| {.underline} |                       |         |      |     |     |
+==============+=======================+=========+======+=====+=====+
| Attribute    | Attribute Definition  | Domain  | Sy   | Ref | Su  |
| Name         |                       |         | stem | ere | ppl |
|              |                       |         | Cha  | nce | ied |
|              |                       |         | ract |     | By  |
|              |                       |         | eris |     |     |
|              |                       |         | tics |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| Normal_Balan | Normal condition of   | C -     | 1/A  | SF  | US  |
| ce_Indicator | the balance in an     | Credit\ |      | 1   | SGL |
|              | USSGL account (debit  | D -     |      | 33, | Bo  |
|              | or credit).           | Debit   |      | FMS | ard |
|              |                       |         |      | 21  |     |
|              |                       |         |      | 08, |     |
|              |                       |         |      | P&F |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSGL_Ac     | A unique code that    | T       | 4/A  | SF  | Age |
| count_Number | represents a United   | reasury |      | 1   | ncy |
|              | States Standard       | Fi      |      | 33, |     |
|              | General Ledger        | nancial |      | FMS |     |
|              | (USSGL) account. An   | Manual  |      | 21  |     |
|              | USSGL account is used | Vol. I  |      | 08, |     |
|              | to record, classify,  | Sup     |      | P&F |     |
|              | and report accounting | plement |      |     |     |
|              | events in a uniform   | No. 2   |      |     |     |
|              | manner                |         |      |     |     |
|              | Governmentwide. The   |         |      |     |     |
|              | USSGL account (1)     |         |      |     |     |
|              | provides control over |         |      |     |     |
|              | all financial         |         |      |     |     |
|              | transactions and      |         |      |     |     |
|              | resource balances,    |         |      |     |     |
|              | (2) in combination    |         |      |     |     |
|              | with other data       |         |      |     |     |
|              | elements, satisfies   |         |      |     |     |
|              | basic financial and   |         |      |     |     |
|              | budget execution      |         |      |     |     |
|              | reporting             |         |      |     |     |
|              | requirements of OMB   |         |      |     |     |
|              | and Treasury, and (3) |         |      |     |     |
|              | integrates            |         |      |     |     |
|              | proprietary and       |         |      |     |     |
|              | budgetary accounting. |         |      |     |     |
|              | (GAO Glossary)        |         |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSGL_A      | Name of the USSGL     | T       | 1    | SF  | US  |
| ccount_Title | account.              | reasury | 25/A | 1   | SGL |
|              |                       | Fi      |      | 33, | Bo  |
|              |                       | nancial |      | FMS | ard |
|              |                       | Manual  |      | 21  |     |
|              |                       | Vol. I  |      | 08, |     |
|              |                       | Sup     |      | P&F |     |
|              |                       | plement |      |     |     |
|              |                       | No. 2   |      |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSG         | Date when the record  | N/A     | 10/  | N/A | Sys |
| L_Date_Stamp | was last updated.     |         | Date |     | tem |
|              |                       |         | YYYY |     |     |
|              |                       |         | /MM/ |     |     |
|              |                       |         | DD   |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSGL_Report | Fiscal year when each | 4 -     | 4/A  | N/A | US  |
| _Fiscal_Year | USSGL account and     | digit   |      |     | SGL |
|              | normal balance        | year    |      |     | Bo  |
|              | indicator is valid.   |         |      |     | ard |
+--------------+-----------------------+---------+------+-----+-----+
| USSG         | Time when the record  | N/A     | 8/   | N/A | Sys |
| L_Time_Stamp | was last updated.     |         | Time |     | tem |
|              |                       |         | HH:M |     |     |
|              |                       |         | M:SS |     |     |
+--------------+-----------------------+---------+------+-----+-----+
| USSG         | Who last updated the  | N/A     | 8/A  | N/A | Sys |
| L_User_Stamp | record.               |         |      |     | tem |
+--------------+-----------------------+---------+------+-----+-----+

####