## Entity Name: BUDGET AGENCY

[Entity Definition]{.underline}: A Budget Agency is a department, or
establishment of the Federal Government.

[Examples]{.underline}: The Department of Transportation (code=021) is a
Budget Agency.

[Synonyms]{.underline}: Department,

Independent Commissions and Boards

[Entity Type]{.underline}: Independent

[Business Rules]{.underline}:

A BUDGET AGENCY may be subdivided into many BUDGET BUREAUs.

A BUDGET BUREAU is associated with exactly one BUDGET AGENCY.

Entity Name: BUDGET BUREAU

[Entity Definition]{.underline}: A Budget Bureau is an organizational
unit within a Budget Agency, and consists of one or more accounts

for presentation in the President\'s Budget.

> [Examples]{.underline}: The Federal Aviation Administration
> (code=021-12) is a Budget Bureau within the Department of
> Transportation (code=021) (a Bureau Agency).

[Synonyms]{.underline}: Agency,

Operating Division

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

A BUDGET BUREAU is subdivided into at least one BUDGET ACCOUNT.

A BUDGET ACCOUNT is associated with exactly one BUDGET BUREAU.

A BUDGET AGENCY may be subdivided into many BUDGET BUREAUs.

A BUDGET BUREAU is associated with exactly one BUDGET AGENCY.

Entity Name: BUDGET ACCOUNT

[Entity Definition]{.underline}: A Budget Account is an administrative
or functional subdivision of a Budget Bureau and sometimes a

Budget Agency. Budget Accounts are the basic building blocks of budget
formulation.

[Examples]{.underline}: Operations is a Budget Account
(code=021-12-1301) within the Federal Aviation Administration
(code=021-12) (a Budget Bureau) in

> the Department of Transportation (code=021) (a Budget Agency).

[Synonyms]{.underline}: None

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

A BUDGET ACCOUNT has responsibility for at least one FEDERAL ACCOUNT
SYMBOL.

A FEDERAL ACCOUNT SYMBOL is associated with zero or one BUDGET ACCOUNT.

A BUDGET BUREAU is subdivided into at least one BUDGET ACCOUNT.

A BUDGET ACCOUNT is associated with exactly one BUDGET BUREAU.

Entity Name: FEDERAL ACCOUNT SYMBOL

[Entity Definition]{.underline}: A summary level of Treasury
Appropriation/Fund Symbol that disregards the periods of availability to
incur

> new obligations. The Federal Account Symbol establishes the link
> between Budget Accounts and Federal
>
> Appropriation Fund accounts that capture and report upon financial
> information.

[Examples]{.underline}: Operations (code=69-1301) and Facilities,
engineering, and development (code=69-1303) are Federal Account

> Symbols within Operations (code=021-12-1301) (a Budget Account) in the
> Federal Aviation Administration (code=021-12) (a
>
> Budget Bureau) in the Department of Transportation (code=021) (a
> Budget Agency).

[Synonyms]{.underline}: Treasury Account Symbol,

> Account Symbol

[Entity Type]{.underline}: Independent

[Business Rules]{.underline}:

A FEDERAL ACCOUNT SYMBOL is fiscally divided into many TREASURY
APPROPRIATION/FUND SYMBOLS (TAFS).

A TREASURY APPROPRIATION/FUND SYMBOL (TAFS) is associated with exactly
one FEDERAL ACCOUNT SYMBOL.

A BUDGET ACCOUNT has responsibility for at least one FEDERAL ACCOUNT
SYMBOL.

A FEDERAL ACCOUNT SYMBOL is associated with zero or one BUDGET ACCOUNT.

Entity Name: TREASURY APPROPRIATION FUND SYMBOL (TAFS)

[Entity Definition]{.underline}: An administrative identifier that
represents an act of Congress that permits Federal

> agencies to incur obligations and make payments out of Treasury for
> specified purposes. Each
>
> Treasury Appropriation/Fund Symbol provides the framework for
> establishing a set of balanced accounts on
>
> the books of the agency concerned. The Treasury Appropriation Fund
> Symbol describes key components
>
> of financial information, such as, the time when new obligations can
> be incurred, and the time when obligations
>
> can be liquidated.

[Examples]{.underline}: Operations (code=69-1301) is a Federal Account
Symbol that has been provided with

> appropriations of budget authority in each year between 1995 and 1999.
> The Treasury Appropriation Fund
>
> Symbols, which correspond to each of these years, are: 69-1995-1301,
> 69-1996-1301, 69-1997-1301, 69-1998-1301, and 69-1999-1301.

[Synonyms]{.underline}: Account Symbol,

> Treasury Account Symbol,
>
> Fund Account,
>
> Fund Symbol

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

A TREASURY APPROPRIATION/FUND SYMBOL (TAFS) is categorized by at least
one TAFS APPORTIONMENT CATEGORY.

A TAFS APPORTIONMENT CATEGORY is associated with exactly one TREASURY
APPROPRIATION/FUND SYMBOL (TAFS).

A FEDERAL ACCOUNT SYMBOL is fiscally divided into many TREASURY
APPROPRIATION/FUND SYMBOLS (TAFS).

A TREASURY APPROPRIATION/FUND SYMBOL (TAFS) is associated with exactly
one FEDERAL ACCOUNT SYMBOL.

Entity Name: TAFS APPORTIONMENT CATEGORY

[Entity Definition]{.underline}: A TAFS Apportionment Category is used
to describe a distribution made by OMB of budgetary resources by
calendar quarters, by specific

basis other than calendar quarters, or not subject to apportionment.

[Examples]{.underline}: None

[Synonyms]{.underline}: None

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

A TAFS APPORTIONMENT CATEGORY is described financially by DETAILED
FINANCIAL INFORMATION.

DETAILED FINANCIAL INFORMATION is associated with exactly one TAFS
APPORTIONMENT CATEGORY.

A TREASURY APPROPRIATION/FUND SYMBOL (TAFS) is categorized by at least
one TAFS APPORTIONMENT CATEGORY.

A TAFS APPORTIONMENT CATEGORY is associated with exactly one TREASURY
APPROPRIATION/FUND SYMBOL (tafs).

Entity Name: SGL ACCOUNT

[Entity Definition]{.underline}: A United States Standard General Ledger
(USSGL) account subdivides a set of the financial information

> regarding TAFS that are posted in an agency\'s core financial system.
> Each SGL account represents a
>
> summary balance of transactions posted to a uniform listing of USSGL
> accounts that support and standardize
>
> Federal agency accounting and preparation of standard external
> reports. The USSGL account (1) provides
>
> control over all financial transactions and resource balances, (2) in
> combination with USSGL attributes,
>
> satisfies basic financial and budget execution reporting requirements
> of OMB and Treasury and (3)
>
> integrates proprietary and budgetary accounting.

[Examples]{.underline}: Accounts payable and accounts.

[Synonyms]{.underline}: None

[Entity Type]{.underline}: Independent

[Business Rules]{.underline}:

An USSGL ACCOUNT defines the type of financial data in at least one
DETAILED FINANCIAL INFORMATION.

DETAILED FINANCIAL INFORMATION is associated with exactly one USSGL
ACCOUNT.

Entity Name: DETAILED FINANCIAL INFORMATION

[Entity Definition]{.underline}: This is the most detailed financial
information that agencies need to record in their core financial systems
to meet the reporting

> requirements of the FMS-2108 Year End Closing Statement (a primary
> source for the Treasury Annual report), the SF-133 Report on Budget
>
> Execution and Budgetary Resources, and much of the initial set of
> information that appears in the prior year column the Program and
> Financing
>
> (P&F) Schedule.

[Examples]{.underline}: None

[Synonyms]{.underline}: None

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

DETAILED FINANCIAL INFORMATION may be further described by many DETAILED
FINANCIAL INFORMATION

FOOTNOTEs.

A DETAILED FINANCIAL INFORMATION FOOTNOTE is associated with exactly one
DETAILED FINANCIAL

INFORMATION.

A TAFS APPORTIONMENT CATEGORY is described financially by many DETAILED
FINANCIAL INFORMATIONs.

DETAILED FINANCIAL INFORMATION is associated with exactly one TAFS
APPORTIONMENT CATEGORY.

An USSGL ACCOUNT defines the type of financial data in at least one
DETAILED FINANCIAL INFORMATION.

DETAILED FINANCIAL INFORMATION is associated with exactly one USSGL
ACCOUNT.

Entity Name: DETAILED FINANCIAL INFORMATION FOOTNOTE

[Entity Definition]{.underline}: A further description of Detailed
Financial Information.

[Examples]{.underline}: None

[Synonyms]{.underline}: None

[Entity Type]{.underline}: Dependent

[Business Rules]{.underline}:

DETAILED FINANCIAL INFORMATION may be further described by many DETAILED
FINANCIAL INFORMATION

FOOTNOTEs.

A DETAILED FINANCIAL INFORMATION FOOTNOTE is associated with exactly one
DETAILED FINANCIAL

INFORMATION.