# ![](media/image1.jpeg){width="8.146527777777777in" height="10.875in"} {#section .unnumbered}

# Contents {#contents .unnumbered}

[Abbreviations v](#abbreviations)

[Executive Summary vii](#executive-summary)

[Chapter 1 Introduction 1](#introduction)

[1.1 Background 1](#background)

[1.2 Desired Outcomes from Implementing the CGAC Structure
2](#desired-outcomes-from-implementing-the-cgac-structure)

[1.3 Responsibility 3](#responsibility)

[1.4 Audience 3](#audience)

[1.5 Organization of the Report 4](#organization-of-the-report)

[Chapter 2 Existing Standards and Agency Application
5](#existing-standards-and-agency-application)

[2.1 What Is an Accounting Classification Structure?
5](#what-is-an-accounting-classification-structure)

[2.2 Sources of Standardization 5](#sources-of-standardization)

[2.3 Agency Latitude in Application of These Standards Increases
Government Costs
7](#agency-latitude-in-application-of-these-standards-increases-government-costs)

[Chapter 3 Overview of the CGAC Structure
11](#overview-of-the-cgac-structure)

[3.1 Universe of Elements 11](#universe-of-elements)

[3.2 Scope of the CGAC Structure 13](#scope-of-the-cgac-structure)

[3.3 Comparison of the CGAC Structure with Core Requirements
14](#comparison-of-the-cgac-structure-with-core-requirements)

[3.4 Changes Needed by Central Agencies to Reflect the CGAC Structure
16](#changes-needed-by-central-agencies-to-reflect-the-cgac-structure)

[3.5 Degree of Standardization Achieved
16](#degree-of-standardization-achieved)

[Chapter 4 Discussion of the CGAC Elements
17](#discussion-of-the-cgac-elements)

[4.1 Fund Category 17](#fund-category)

[4.2 Organization Category 23](#organization-category)

[4.3 Program Category 26](#program-category)

[4.4 Transaction Category 31](#transaction-category)

[4.5 Critical Agency Mission-Specific and Future-Use Category
38](#critical-agency-mission-specific-and-future-use-category)

[Chapter 5 Summary Matrix of the CGAC Elements
39](#summary-matrix-of-the-cgac-elements)

[Appendix A Approach to Developing the CGAC Structure
61](#appendix-a-approach-to-developing-the-cgac-structure)

[Appendix B Elements under Consideration
63](#appendix-b-elements-under-consideration)

[Appendix C Contributors 67](#appendix-c-contributors)

[Appendix D Logical Data Model 71](#appendix-d-logical-data-model)

[Appendix E Accounting Classification-Related Requirements in *Core
Financial System Requirements*
73](#appendix-e-accounting-classification-related-requirements-in-core-financial-system-requirements)

[Appendix F Summary of Changes Needed to Align the Central Agencies with
the CGAC Structure
77](#appendix-f-summary-of-changes-needed-to-align-the-central-agencies-with-the-cgac-structure)

[Appendix G CGAC Elements Used in Reporting
81](#appendix-g-cgac-elements-used-in-reporting)

[Appendix H Document Change History
83](#appendix-h-document-change-history)

## Figures {#figures .unnumbered}

[Figure 1. Agency Adoption of an Agency-Wide Classification Structure
8](#__RefHeading___Toc151542595)

[Figure 2. Comparison of Agency Approaches to Defining a Fund
9](#__RefHeading___Toc151542596)

[Figure 3. Overview of the CGAC Structure
11](#__RefHeading___Toc151542597)

[Figure 4. CGAC Elements Captured in a Transaction
12](#__RefHeading___Toc151542598)

[Figure 5. Relationship among Elements in the Fund Category
22](#__RefHeading___Toc151542599)

[Figure 6. Relationship among Elements in the Organization Category
25](#__RefHeading___Toc151542600)

[Figure 7. Relationship among Elements in the Program Category
30](#__RefHeading___Toc151542601)

[Figure 8. Relationship among Elements in the Transaction Category
37](#__RefHeading___Toc151542602)

# Abbreviations {#abbreviations .unnumbered}

ALC Agency Location Code

ATB Adjusted Trial Balance

BEA Budget Enforcement Act of 1990

BETC Business Event Type Code

BFY Budget Fiscal Year

CFO Act Chief Financial Officers Act of 1990

CFOC Chief Financial Officers Council

CGAC Common Government-wide Accounting Classification

COTS Commercial Off-the-Shelf

FACTS I Federal Agencies' Centralized Trial-Balance System I

FACTS II Federal Agencies' Centralized Trial-Balance System II

FASAB Federal Accounting Standards Advisory Board

FAST Federal Account Symbols and Titles (FAST Book)

FBWT Fund Balance with Treasury

FFMIA Federal Financial Management Improvement Act of 1996

FFMSR Federal Financial Management System Requirements

FMFIA Federal Managers' Financial Integrity Act of 1982

FMLoB Financial Management Line of Business

FMS Department of the Treasury Financial Management Service

FSIO Financial Systems Integration Office

GAO Government Accountability Office

GFRS Governmentwide Financial Report System

GPRA Government Performance and Results Act of 1993

GSA General Services Administration

GWA Governmentwide Accounting

IPAC Intra-Governmental Payment and Collection

MAF Master Appropriation File maintained by FMS

NIST National Institute of Standards and Technology

OFFM Office of Federal Financial Management (OMB)

OMB Office of Management and Budget

PAR Performance and Accountability Report

PART Program Assessment Rating Tool

SF Standard Form

SFFAC Statement of Federal Financial Accounting Concepts

SFFAS Statement of Federal Financial Accounting Standards

SSP Shared Service Provider

TAFS Treasury Appropriation Fund Symbol

TAS Treasury Account Symbol

TFM Treasury Financial Manual

Treasury U.S. Department of the Treasury

U.S.C. United States Code

USSGL U.S. Standard General Ledger

# Executive Summary {#executive-summary .unnumbered}

Over the past few decades, the Federal government has increasingly
standardized the way it develops and implements its financial management
systems. Each successive effort has reduced the cost and improved the
quality of agency financial systems, but a significant number of
agencies continue to struggle when implementing these modern financial
systems.

To assist agencies with their financial management system modernization
efforts, the Financial Management Line of Business (FMLoB) is
undertaking several initiatives to reduce the cost and risk of these
systems. Among the initiatives are a number of projects to standardize
business processes and data elements, including this effort to develop a
common government-wide accounting classification (CGAC) structure for
use by all Federal agencies.

The CGAC structure establishes a standard way to classify the financial
effects of government business activities. It includes data elements
needed for internal and external reporting and provides flexibility for
agency mission-specific needs. Although a number of standards exist for
classifying financial transactions, they provide latitude for each
agency to develop its own classification structure. As a result, the
classification structures used in agency systems vary from agency to
agency and often from bureau to bureau within the same agency. The
proposed standard CGAC structure identifies and defines the elements,
names them where appropriate, promotes consistent use, and establishes a
uniform structure for capturing them.

The CGAC structure will eventually be incorporated into requirements for
core financial management systems so that software products will be
configured to support the structure. An agency will likely adopt the
finalized structure when it implements a new financial management
system, makes major upgrades to an existing certified system, or moves
to a shared service provider (SSP). Eventually, adoption of the CGAC
structure will be mandatory.

The central agencies, including the Office of Management and Budget
(OMB) and the Department of the Treasury, have participated in the
definition of this common government-wide accounting classification
structure. They are committed to making the changes needed to align
their systems and processes to the new structure.

This document is an exposure draft to be used to solicit further comment
from the Federal financial management community before the CGAC
structure is adopted. Facilitated sessions are planned in February 2007
to discuss comments before the final structure is adopted. Once the CGAC
structure is finalized, additional work will address implementation
issues and planning.

#  Introduction

## Background

Improving financial performance across government is one of the
President's top management priorities. A key factor in the success of
this initiative is that Federal agencies implement financial management
systems that produce timely, useful, and reliable information for
decision making.

Over the last 15 years, the Federal government has committed significant
resources to implement Federal financial management systems that meet
its information needs. The success of these implementations has been
mixed. In fact, today, many agencies continue to struggle with
implementing systems that substantially comply with Federal financial
management system requirements, applicable accounting standards and
information security requirements, and that meet financial and program
managers' information needs.

The FMLoB initiative arose out of the need to reduce the cost and
improve the outcome of Federal financial system implementations. To meet
these objectives and ensure that systems continue to meet the
information needs of the Federal government, the FMLoB focuses on
leveraging technology investments across government and standardizing
the underlying business processes of Federal agencies.

Specifically, the vision of the FMLoB is to improve the cost, quality,
and performance of financial management systems by leveraging shared
service solutions and implementing other government-wide reforms that
foster efficiencies in Federal financial operations.[^1] The goals of
the FMLoB are fivefold:

-   Provide timely and accurate data available for decision making

-   Facilitate stronger internal controls that ensure integrity in
    accounting and other stewardship activities

-   Reduce costs by providing a competitive alternative for agencies to
    acquire, develop, implement, and operate financial management
    systems through shared service solutions

-   Standardize systems, business processes, and data elements

-   Provide for seamless data exchange between and among Federal
    agencies by implementing a common language and structure for
    financial information and system interfaces.

Included in the FMLoB initiative is this project to establish a CGAC
structure---a uniform structure and set of definitions for classifying
the financial effects of agencies' business operations. The
establishment of a CGAC structure supports the overall goals of the
FMLoB by providing for standardization that leads to efficiencies in
Federal financial management and system design.

## Desired Outcomes from Implementing the CGAC Structure

The purpose of the CGAC structure is to define a standard way to capture
information when classifying the financial effects of government
business activities. The result is a uniform accounting classification
structure that provides the name, definition, and field size of
classification elements to be used in systems. It includes the essential
elements needed to classify standard government-wide accounting-related
functions and to accommodate agency mission-specific accounting data.

This standardization is part of an overall plan to reduce the cost and
risk of system implementations in both the short and long terms. In the
short term, it will help in the following ways:

-   *Promote a universal understanding of data elements.* Establishing
    standard names and definitions for accounting classification
    elements promotes a common language. The labels and definitions
    given to financial data will no longer vary from agency to agency
    and from system to system. As examples, standard definitions reduce
    training and start-up time for financial personnel transferring from
    one agency to another and make it easier for managers reviewing
    reports to understand the data shown on financial management system
    screens.

-   *Help agencies standardize accounting codes internally.* A number of
    agencies are still in the process of moving from bureau-level
    systems to enterprise-wide systems. Each implementation begins with
    the task of defining standard accounting codes. Having a common
    government-wide standard provides a uniform framework, reduces the
    number of decisions to be made about classification, and facilitates
    the implementation process.

In the longer term, it will contribute in additional ways:

-   *Aid in the evolution of standardizing financial management
    throughout the Federal government.* There is a logical sequence of
    steps to an overall standardization strategy for Federal financial
    management that includes common business processes, data
    definitions, and accounting codes. The CGAC structure is a building
    block to a future state that will take a number of years to
    implement.

-   *Ease the transition when an agency moves to a new financial
    management system or an SSP.* Significant effort is usually
    dedicated to developing the accounting classification structure when
    an agency moves to a new system. If the CGAC structure is adopted,
    many of the standard elements will already be defined. This reduces
    the amount of unnecessary rework required. Financial management
    system vendors will be able to build standard accounting
    classification functionality into the systems they offer to the
    Federal government, and SSPs will be able to implement the structure
    as part of their standard service offerings.

-   *Aid in the aggregation and comparison of data across the
    government.* Having standard accounting classification structures
    enables one agency to compare itself with another at a meaningful
    level. The major benefit will be in the ability of central agencies
    to aggregate government-wide data (e.g., aggregate costs associated
    with Hurricane Katrina).

-   *Facilitate seamless data exchange among an agency's financial
    systems.* The CGAC structure is an incremental step toward
    establishing a standard interface between core and feeder systems. A
    common accounting classification structure that feeder systems use
    could eliminate the need to develop and maintain a unique interface
    and a unique set of cross-walks between the codes in each system.
    Data exchanges with central agency systems---such as Treasury's IPAC
    system---might also be improved.

The need for improved data exchange among an agency's financial systems
is a particularly important target for the CGAC structure. Currently,
the classification information exchanged between core financial
management and feeder systems is not standardized. Therefore, every
interface must be custom defined. This has become more obvious as
various lines of business encourage agency use of a limited number of
systems. Even though agencies used only a few systems, there is no
standard interface.

When the accounting classification information needed by all agencies is
standardized by the CGAC structure, the amount of work required to
define an interface is reduced. Interface definition work would then
concentrate on other elements such as establishing funds control
methods, mapping the feeder system transactions to general ledger
transactions, and harmonizing vendor files.

## Responsibility

OMB is the executive sponsor for the FMLoB initiative and, in
conjunction with the CFO Council's Financial Systems Integration Office
(FSIO) Oversight Transformation Team, provides oversight and guidance
for the initiative.

FSIO has direct responsibility for completing priority projects under
FMLoB. This document was prepared by FSIO, as the managing partner of
the FMLoB, in collaboration with Federal program agencies.

## Audience

The audience for this report is the Federal financial management
community. The primary users will be agency accountants, contractors who
support financial management system implementations, and vendors of
financial management system products.

## Organization of the Report

The remainder of this report is organized into five major sections, as
follows:

-   Chapter 2, "Existing Standards and Agency Application," describes
    the current standards guiding accounting classification and how
    agencies have applied them.

-   Chapter 3, "Overview of the CGAC Structure," provides a high-level
    view of the structure and its scope, and compares it to the elements
    included in *Core Financial System Requirements*.

-   Chapter 4, "Elements of the CGAC Structure," defines each element
    within the structure and explains how it is used. The elements are
    organized into five major categories: Fund, Organization, Program,
    Transaction, and Critical Agency Mission-Specific and Future-Use
    Elements.

-   Chapter 5, "Summary Matrix of the CGAC Elements," includes a
    consolidated table defining all of the CGAC elements.

The appendices provide additional detailed information:

-   Appendix A describes the approach to developing the CGAC structure.

-   Appendix B provides a list of additional elements under
    consideration for inclusion in the structure.

-   Appendix C provides a list of people who contributed to the
    development of the CGAC structure.

-   Appendix D presents a logical data model depicting the relationships
    among the CGAC elements.

-   Appendix E provides a list of accounting classification-related
    requirements in *Core Financial System Requirements.*

-   Appendix F summarizes changes that affect central agency
    definitions.

-   Appendix G presents a matrix of CGAC elements used in external
    reports.

-   Appendix H provides a history of changes made to this document.

#  Existing Standards and Agency Application

## What Is an Accounting Classification Structure?

An accounting classification structure provides a consistent means for
classifying financial events that enables the summarization and
reporting of information in a meaningful way. The Federal accounting
classification structure identifies where money came from (the
appropriation), how it was used, and what organization has fiscal
responsibility over budgetary resources. A mandatory component of the
classification structure is the U.S. Standard General Ledger (USSGL). It
also includes the classification of financial data by program, project,
and activity in order to measure program outcomes and performance.

A common government-wide accounting classification structure establishes
a standard structure to be used by all executive branch agencies in
recording financial events.

## Sources of Standardization

The Federal government derives standards for classifying the financial
effects of its business operations from multiple sources:

-   Department of the Treasury Financial Management Service (FMS)

-   Office of Management and Budget

-   Office of Federal Financial Management (OFFM)

-   Financial Systems Integration Office on behalf of the Chief
    Financial Officers Council

-   Federal Accounting Standards Advisory Board (FASAB).

Treasury's FMS publishes the Treasury Financial Manual (TFM), which
provides guidance on central accounting and reporting and other fiscal
matters. The underlying purpose of Treasury's standards is to make it
possible to consolidate accounting results of all agencies and to manage
the government's fund balances. The USSGL provides a uniform chart of
accounts and standard posting logic (transaction codes) for recording
financial events across government. The USSGL also includes cross-walks
that map the general ledger accounts to standard external reports
required by OMB and FMS. Treasury also establishes the standard
structure for the Treasury Account Symbol (TAS) to be used when
reporting financial transactions and balances to Treasury.

OMB publishes circulars that provide guidance and standards for
preparing financial reports and classifying the budget. Circular A-136,
*Financial Reporting Requirements*, provides guidance on preparing an
agency's Performance and Accountability Report (PAR), including the form
and content of the Annual Financial Statements. Circular A-11,
*Preparation, Submission, and Execution of the Budget*, establishes
formats and values for such things as identification codes for budget
accounts, subfunction classes, and object classes. Circular A-127,
*Financial Management Systems*, requires that each agency use an
agency-wide financial information classification structure. In the
section on common data elements, OMB Circular A-127 states:

Standard data classifications (definitions and formats) shall be
established and used for recording financial events. Common data
elements shall be used to meet reporting requirements and, to the extent
possible, used throughout the agency for collection, storage and
retrieval of financial information. Government-wide information
standards (e.g., the U.S. Government Standard General Ledger) and other
external reporting requirements shall be incorporated into the agency's
standard data classification requirements.[^2]

OMB's OFFM provides a model for integrated financial management systems
in the Federal government, working through FSIO. The *Framework for
Federal Financial Management Systems* sets forth the vision, desired
capabilities, performance outcomes, environment, and other attributes
that all Federal financial management systems must be designed to
support. The *Federal Financial Management System Requirements* (FFMSR)
documents prescribe the capabilities to be provided by financial
management systems.

Among the FFMSR documents is *Core Financial System* *Requirements*. It
identifies 13 accounting classification elements that must be supported
in all core Federal financial management systems. The 13 classification
elements are as follows:

-   Treasury Account Symbol

-   Budget fiscal year

-   Internal fund code

-   Organization

-   Program

-   Project

-   Activity

-   Cost center

-   Object class

-   Revenue source

-   Budget function

-   Budget subfunction

-   Accounting period.

In addition, *Core Financial System Requirements* specifies that Federal
financial management systems must support five additional agency-defined
classification elements.

FASAB is responsible for promulgating accounting standards for the
United States Government. These standards are recognized as generally
accepted accounting principles (GAAP) for the Federal government and
must be applied by Federal agencies in preparing financial statements.
FASAB publishes these standards in Statements of Federal Financial
Accounting Standards (SFFASs), Interpretations, Technical Bulletins, and
Statements of Federal Financial Accounting Concepts (SFFACs). The latter
provide a framework of objectives and concepts that describe the
purposes, content, and characteristics of information provided in
federal financial reports.

## Agency Latitude in Application of These Standards Increases Government Costs

The current standards allow for considerable flexibility in how an
agency designs its accounting classification structure. For example, the
standard classification values prescribed by Treasury and OMB may be
stored in agencies' systems using different values or names, and then
cross-walked or otherwise converted to conform to the prescribed format
for external reporting. In addition, *Core Financial System
Requirements* does not specify the length, format, or definition and
usage of the 13 classification elements that must be supported in all
Federal financial management software in order to be qualified for
Federal agency acquisition.

As stated in *Core Financial System Requirements*,

Agencies have considerable leeway in how they elect to use tested
capabilities.... In practice, the applicability of individual
requirement provisions depends on business circumstances.

The data elements that a particular agency includes in its accounting
classification will depend on data aggregation requirements for
preparation of financial statements under the CFO Act, the appropriation
structure, and other reporting and management needs of the agency.[^3]

As a result, the accounting classification structure within each Federal
agency is unique and highly customized to its local environment.
Although some consistencies exist within the Federal accounting
classification process (such as in the adoption of the USSGL Account
code at the transaction level), the current standards allow for a wide
variance in the use of other system-provided classification elements.

A survey was issued to the 24 CFO Act agencies requesting information on
their accounting classification structures, future plans for
standardization, and system life-cycle status. Detailed analysis of the
survey results led to the following findings:

-   Many agencies still have not adopted an enterprise-wide accounting
    classification structure. Although most agencies responded that they
    have a standard enterprise-wide structure, analysis of the detailed
    information provided revealed that some of the agencies' bureaus had
    independent classification structures.

-   There is a wide divergence in agency accounting classification
    structures. Agencies that have similar fields may call them by
    different names, or they may use different logic to drive similar
    business rules. The existing standards have not been detailed enough
    to drive meaningful standardization.

As previously stated, OMB Circular A-127, *Financial Management
Systems*, requires that each agency use an agency-wide financial
information classification structure.[^4] Figure 1 provides the
responses to question 6 of the survey, "Have you adopted an agency-wide
accounting classification structure?" As illustrated in the figure, it
was determined that not all agencies have agency-wide structures.

[]{#__RefHeading___Toc151542595 .anchor}Figure 1. Agency Adoption of an
Agency-Wide Classification Structure

![](media/image2.wmf){width="5.508333333333334in"
height="3.220138888888889in"}

One-third of agencies report that they are implementing a new system
that requires a change in classification structure, and another third
are likely to change their structure in the near future. These agencies
may be in a good position to adopt the CGAC structure, and its
availability provides a common ground toward which the bureaus within an
agency can move.

The wide variation in agency accounting classification structures can be
seen in the way agencies define a fund and, in particular, in the way
they define the Period of Availability for a fund. Figure 2 illustrates
the variation in agency approaches to defining fund elements in three
agencies.

[]{#__RefHeading___Toc151542596 .anchor}Figure 2. Comparison of Agency
Approaches to Defining a Fund

![](media/image3.jpeg){width="6.510416666666667in" height="4.225in"}

Focusing on one field provides an example of the result of variation.
The Period of Availability for each agency includes a beginning fiscal
year and some indicator to be able to define the ending fiscal year:

-   Agency 1 uses a two-digit year and a separate code to identify
    whether it is an annual 1-year fund (A), a multiyear fund lasting
    from 2 to 9 years, or a no-year (X) fund.

-   Agency 2 uses a four-digit year and a separate code to identify
    whether it lasts from 1 to 9 years.

-   Agency 3 uses a four-digit year and a separate code to identify
    whether it is an annual 1-year fund (A), a no-year (X) fund, a
    multiyear fund (M), or a trust fund (T).

As a result of this variation in how the Period of Availability is
captured, the software implemented in each agency had to be modified to
calculate when funds are available. If the same fields and values were
used, a single method for the calculation could be developed. In the
three examples above, the same software product was used, so the
variation was not driven by the product; instead, the product had to be
changed to meet the data at a cost borne by the government.

Additional survey results, including examples of variation in
classification structures used by agencies, are provided in a companion
document entitled *Results of the Accounting Classification Information
Survey*.

#  Overview of the CGAC Structure

## Universe of Elements

![](media/image4.jpeg){width="6.5in" height="5.402777777777778in"}The
CGAC structure consists of multiple distinct data elements used for
classifying the financial transactions of the Federal government. For
purposes of presentation and discussion, the CGAC elements have been
grouped into five logical categories related in purpose (Fund,
Organization, Program, Transaction, and Critical Agency Mission-Specific
or Future Use), as illustrated in Figure 3.

[]{#__RefHeading___Toc151542597 .anchor}Figure 3. Overview of the CGAC
Structure

The order of the elements within each category is not intended to convey
a hierarchical relationship between the elements or the relative
importance of one element to another.

Figure 4. CGAC Elements Captured in a Transaction displays the CGAC
elements that would be captured in a transaction. Some of these would be
entered by a user; others would be derived by the system at the time a
transaction is entered.

[]{#__RefHeading___Toc151542598 .anchor}Figure 4. CGAC Elements Captured
in a Transaction

![](media/image5.jpeg){width="6.5in" height="4.395138888888889in"}

Multiple classification elements are needed to accommodate the way data
are arrayed in financial reports of the Federal government. To address
this, the CGAC structure includes a relatively large number of elements.

To minimize data entry, *Core Financial Systems Requirements* mandates
several capabilities that financial management systems must provide.
These include the automated capability to derive full accounting
classifications on transactions from abbreviated user input based on the
context of the action performed, such as using shorthand codes, deriving
elements from other entered fields, and providing users with a list of
values from which to choose. System capabilities must also allow users
to define business rules that set a default value for accounting
classification elements, establish parent/child relationships between
elements, and associate elements with their valid domain values.

The CGAC structure identifies logical relationships between these data
elements. These relationships are discussed in Chapter 4 to provide
guidance on how a classification structure can be designed to minimize
user entry. This balances the long structure required for reporting with
the need to minimize user entry.

## Scope of the CGAC Structure

The CGAC structure focuses primarily on the classification elements
needed to support all standard external financial reports, general
internal financial reports, and financial management processes such as
funds control and cost accounting. It is not intended to provide a
standard format for every data element used within a Federal financial
management system.

The information provided in this document about each element does not
replace OMB or Treasury guidance or standards. Rather, it provides the
rationale for including the element in the CGAC structure and to explain
how it can meet the reporting and information needs of Federal agencies.

### External Reports

The CGAC structure supports the following external reporting
requirements:

-   Preparation of financial statements in accordance with the Chief
    Financial Officers Act of 1990, the Government Management Reform Act
    of 1994, and 31 U.S.C. 3515, *Financial statements of agencies*

-   Preparation of reclassified financial statements submitted through
    the Governmentwide Financial Report System (GFRS)

-   Preparation of adjusted trial balances submitted through the Federal
    Agencies' Centralized Trial-Balance System (FACTS) I and FACTS II

-   Classification of transactions reported through the Governmentwide
    Accounting (GWA) system and on FMS 224, *Statement of Transactions*;
    FMS 1219, *Statement of Accountability*; and the FMS 1220,
    *Statement of Transactions*

-   Preparation of the prior-year column of the Program and Financing
    Schedule (Schedule P of the Budget appendix).

### Internal Reports

Internal financial reports vary by agency, but generally include the
following types of reports that are supported by the CGAC structure:

-   Trial balances

-   Transaction registers

-   Status of funds report

-   Internal financial statements.

### Funds Control and Cost Accounting

Any element of the CGAC structure may be used to identify an entity to
which funds are distributed and controlled (e.g., an internal
organization, program, or project) or to which costs are distributed and
accumulated. Because of this, the CGAC structure does not contain some
specifically named elements that occur in other agency classification
structures. The following are some examples:

-   *Allotment*. An allotment is a distribution of legally apportioned
    resources to an entity within an agency. Any element of the CGAC
    structure, such as an internal organization or project, may
    represent an entity to which funds are allotted.

-   *Cost center.* A cost center is a logical grouping of one or more
    related activities or organizational units into a common pool for
    the purpose of identifying the cost incurred. Any CGAC element or
    grouping of elements can represent a cost center.

-   *Cost object*. A cost object is any activity, output, or item whose
    cost and revenue are to be measured. Like a cost center, any CGAC
    element can represent a cost object.

The CGAC structure supports the *Core Financial System Requirements*
mandate that systems provide the following funds control and cost
accounting capabilities:

-   Monitor the use of funds at each organizational level or other
    accounting classification to which budget authority is distributed

-   Define accounting classification elements or GPRA goals as cost
    objects for accumulation, distribution, and reporting.

## Comparison of the CGAC Structure with Core Requirements

The 13 accounting classification elements established in *Core Financial
System* *Requirements* form the basis for development of the CGAC
structure. The CGAC structure expands upon these in two ways: by
providing more specificity, and by identifying additional elements
critical to financial reporting.

Table 1 lists the 13 classification elements and, for each, provides
general observations made after reviewing agency classification
structures and discusses how each element is correlated to elements in
the CGAC structure.

  --------------------------------------------------------------------------
  Table 1.                                     
  Observed                                     
  Correlation of                               
  the 13 Core                                  
  Financial                                    
  System                                       
  Elements to                                  
  CGAC Structure                               
  -------------- ----------------------------- -----------------------------
  Element        Observations                  Correlation to CGAC Element

  Treasury\      Generally not described as a  Includes the component
  Account Symbol part of the agency's          elements of the Treasury
                 classification structure that Account Symbol and formalizes
                 is entered on a transaction.  the practice of deriving
                 Most agencies use a shorthand these elements from the
                 internal fund code instead    Internal Fund Code.
                 and derive the Treasury       
                 Account Symbol at the time of 
                 reporting.                    

  Budget Fiscal  Used by many agencies but     Standardizes the definition
  Year           with significant variation in and use of this element.
                 its definition. For some it   
                 is the year of obligation; in 
                 others it is used to describe 
                 the period of availability.   

  Internal Fund  Used by most agencies.        Standardizes the definition
  Code                                         and use of this element.

  Organization   Used by all agencies with a   Includes a standard entity
                 large variation in the number identifier (Agency Identifier
                 of levels and in the number   and Bureau Identifier) and up
                 of characters used for each   to seven hierarchical levels
                 level. Agencies are using it  for capturing internal
                 to meet different needs.      organization codes below the
                                               bureau level.

  Program        Definition and use varies     Provides three hierarchical
                 widely among agencies.        levels and a standard
                                               definition for this element
                                               to bring additional structure
                                               and consistency to the
                                               program area while still
                                               providing a degree of agency
                                               flexibility.

  Activity       Definition and use varies     Provides three hierarchical
                 widely among agencies.        levels and a standard
                                               definition for this element
                                               to bring additional structure
                                               and consistency to this code
                                               while still providing a
                                               degree of agency flexibility.

  Project        Not used by all agencies.     Provides four hierarchical
                 Definition varies widely      levels and a standard
                 among agencies, and whether   definition for this element
                 it is related to program or   to bring additional structure
                 cross-cutting varies.         and consistency to this code
                                               while still providing a
                                               degree of agency flexibility.

  Cost Center    Not all agencies have a       Not a separate element in the
                 separate element named cost   CGAC structure. Any element
                 center. For those that do, it of the CGAC structure can be
                 is often another name used to a cost center such as an
                 describe the lowest level of  organization, strategic goal,
                 the organization, instead of  program, activity, or project
                 a true cost center to which   code.
                 full costs are allocated.     

  Object Class   Used by all agencies.         Provides two standard levels
                 Extensions to the object      and an agency-defined
                 class vary in the number of   extension to this code. This
                 characters.                   standardizes the length of an
                                               extension code, if used.

  Revenue Source Not used by all agencies. Use Standardizes the format for
                 depends on the agencies'      this element.
                 business processes.           

  Budget         Generally not seen as a part  Formalizes the association of
  Function       of the agency's               this USSGL attribute with a
                 classification structure.     fund and standardizes the
                 Derived at the time of        practice of deriving it on
                 reporting.                    transactions from the
                                               Internal Fund Code.

  Budget\        Generally not seen as a part  Formalizes the association of
  Subfunction    of the agency's               this USSGL attribute with a
                 classification structure.     fund and standardizes the
                 Derived at the time of        practice of deriving it on
                 reporting.                    transactions from the
                                               Internal Fund Code.

  Accounting\    Used by many agencies but     Standardizes the format for
  Period         with variation in its format. this element.
                 Some use calendar year and    
                 month, others fiscal year and 
                 month, others use a date.     
  --------------------------------------------------------------------------

A logical outcome of the establishment of a CGAC structure will be to
update accounting classification-related requirements in *Core Financial
System Requirements*. Appendix E lists those requirements.

## Changes Needed by Central Agencies to Reflect the CGAC Structure

The CGAC structure reflects several recommended changes to standard
government-wide codes. These changes are intended to do the following:

-   Eliminate redundant elements

-   Promote consistency and alignment of data elements used across
    systems

-   Better conform to data-naming standards.

Changes are needed in two primary areas: standardization of agency and
bureau codes, and alignment of some Treasury reporting attributes. These
changes are reflected in the structure presented throughout this
document and detailed in Appendix F.

## Degree of Standardization Achieved

Not all elements of the CGAC structure are standardized to the same
degree. Some elements are already centrally defined and use standard
government-wide code values, while others allow for a degree of agency
flexibility in assigning code values or in choosing whether or not to
use additional sublevels when more than one is provided in the
structure.

The standardization proposed in the CGAC structure is to identify and
define the elements needed to support financial reporting, name them
where appropriate, promote consistent use, and establish a uniform
structure for capturing them on financial transactions. All of the
elements have a standard length and format.

#  Discussion of the CGAC Elements

## Fund Category

The fund category of elements enables classification of financial
transactions by internal fund code, TAS, and budget account. The
internal fund code is generally used for internal reporting; the TAS and
budget account are used for external reporting. In the Federal
government, the term "fund" is often used interchangeably with the term
"account." An account in this context is not the same as a USSGL
account. Rather, it refers to the accounts established by Treasury in
which transactions are recorded and the accounts presented in the
President's Budget.

The fund category of elements also includes attributes that are normally
associated with a fund. These include fund attributes that characterize
the fund and USSGL account attributes that are logically associated with
a fund. The fund attributes are generally not reported externally, but
are stored for informational purposes or are used to facilitate
different accounting treatment of a fund. The USSGL account attributes
are reported externally on certain USSGL account balances and are
included with the fund category because of their association with
particular funds and the desired capability to derive them on
transactions from the fund code.

The elements of the fund category are divided into five subcategories:

-   Internal fund code

-   Treasury Account Symbol

-   Budget account

-   Fund attributes

-   USSGL attributes associated with the fund.

The purpose and use of these elements are discussed in the following
subsections.

### Internal Fund Code

The internal fund code is the agency-assigned code value for a fund. It
is a shorthand code entered on transactions and exchanged between the
agency's feeder systems and core financial system. Within the core
financial system, the internal fund code enables summarization of
financial transactions by the account identification codes required for
reporting externally to Treasury and OMB.

An internal fund may have a one-to-one relationship with a TAS, or it
may represent an agency subdivision of a TAS (a subfund). In either
case, the internal fund points to or rolls up to the TAS for external
reporting.

Agencies subdivide TASs and create subfunds for various reasons, such as
the following:

-   To separately report on or prepare financial statements for
    different lines of business within a fund

-   To segregate funds that have both direct and reimbursable authority,
    multiple apportionment categories, or both discretionary and
    mandatory authority.

The internal fund element in the CGAC structure is a 6-character
alphanumeric code. Its value is assigned by the agency. To support
external reporting, the internal fund code must be associated with all
other component elements included in the fund category. This is
generally done in a system table.

### Treasury Account Symbol

The TAS is an identification code assigned by Treasury, in collaboration
with OMB and the owner agency, to an individual appropriation, receipt,
or other fund account. (Definitions of these accounts are contained in I
TFM 2-1500.)

All financial transactions of the Federal government are classified by
TAS for reporting to Treasury and OMB. The TAS can be derived from the
internal fund code. The TAS does not need to be stored with the
transaction; it can be derived at the time of reporting.

The TAS consists of seven component elements. The names, formats, and
definitions of these seven are listed below:

-   Subclass code---a 2-character code that represents an account
    breakdown requested by an agency and approved and implemented by
    Treasury

-   Owner agency identifier---a 3-character code that identifies the
    agency that is responsible for the TAS

-   Allocation transfer agency identifier---a 3-character code that
    identifies the agency receiving funds through an allocation transfer
    (if any)

-   Beginning fiscal year---a 4-character year that identifies the first
    year of funds availability under law that an appropriation account
    may incur new obligations (blank indicates that the account is not a
    multiyear account)

-   Ending fiscal year---a 4-character year that identifies the last
    year of funds availability under law that an appropriation account
    may incur new obligations (an "X" indicates a no-year account, an
    "F" indicates a clearing account, a blank indicates that the account
    does not have budget authority)

-   Main account code---a 4-character code that identifies the type and
    purpose of the fund

-   Sub-account code---a 3-character code that identifies a
    Treasury-defined subdivision of a TAS.

Not all TASs contain all seven component elements. Receipt accounts, for
example, generally consist of the owner agency identifier, the main
account code, and a sub-account code. Appropriation and other fund
accounts (expenditure accounts) consist of the owner agency identifier,
the period of availability codes (beginning fiscal year and ending
fiscal year), and the main account code. The subclass code is used only
when there is a unique need (requested by the agency) for a
subclassification below the TAS.

When reporting to Treasury, different formats and summarization levels
of the TAS are used depending on the report:

-   *GWA and FMS 224, Statement of Transactions.* Transactions reported
    through the GWA system and on the FMS 224 use all components of the
    TAS (if they apply to the particular account). The subclass code is
    reported as a parenthetical prefix to the TAS; the owner agency
    identifier and the allocation transfer agency identifier are
    separated by a hyphen; the beginning fiscal year and ending fiscal
    year are separated by a slash; and the sub-account code is preceded
    by a period.

-   *FACTS I and GFRS.* Transactions reported in FACTS I and GFRS are
    reported using an Adjusted Trial Balance code. The ATB code
    comprises certain components of the TAS: the owner agency identifier
    and the main account code. (It also includes a bureau identifier,
    which is discussed in the section on organization elements.) The ATB
    code is a summary level TAS, combining all fiscal years applicable
    to an individual main account.

-   *FACTS II.* Transactions reported in FACTS II include only those
    associated with a Treasury Appropriation Fund Symbol (TAFS). A TAFS
    is assigned to expenditure accounts based on the availability of the
    resources in the account. The TAFS is a combination of the owner
    agency identifier, the period of availability codes (beginning
    fiscal year and ending fiscal year), and the main account symbol.
    The TAFS applies only to appropriation and fund accounts, and
    excludes receipt accounts.

### Budget Account

Budget accounts finance the programs and activities of the Federal
government. They include the expenditure accounts and receipt accounts
that are presented in the President's Budget. A budget account may be
composed of one or more Treasury accounts.

Budget accounts are identified by an account number assigned by OMB.
This account number is used to store and access data in OMB's MAX budget
system (MAX). Agencies enter data into MAX at the budget account level.

The prior-year column of the Program and Financing Schedule (Schedule P)
in the Budget appendix is generated from the data agencies enter into
FACTS II and directly into MAX. The data entered directly into MAX are
the obligations by program activity.

The CGAC structure includes the budget account classification to support
summarization of obligations by program activity at the budget account
level. The budget account can be derived from the internal fund code.
The budget account does not need to be stored with the transaction; it
can be derived at the time of reporting.

The budget account consists of three component elements:

-   Owner agency identifier---a 3-character code that identifies the
    agency that is responsible for the budget account. (Currently, this
    code is assigned by OMB and is different than the agency identifier
    assigned by Treasury to a TAS. The section on the organization
    category of elements contains a discussion of the different agency
    codes in use today.)

-   Budget bureau code---a 2-character code that represents an
    administrative or functional subdivision of an agency. The code is
    assigned by OMB.

-   Budget account code---a 4-character code that represents a budget
    account, which is an administrative or functional subdivision of an
    agency and sometimes a budget bureau. (In some cases, this code is
    the same as the main account code of the Treasury account.)

In addition, the budget account includes a title assigned by OMB. The
title is captured in a 125-character alphanumeric field.

### Fund Attributes

Each fund has one or more attributes that characterize it. These
attributes are not reported externally or captured on transactions. They
are stored within the system for informational purposes or to facilitate
different accounting treatment of funds. The fund attributes are listed
below:

-   Federal Account Symbol Title---the title of the Federal account
    symbol assigned by Treasury. Federal account symbols are listed in
    the FAST Book (a supplement to the TFM). Federal account symbols
    constitute the "basic" elements of the TAS. For example,
    appropriation and fund accounts use only the agency identifier and
    main account code; they do not include a period of availability
    unless the account is a no-year account and then includes an "X."
    Receipt accounts are listed with only the main account and
    sub-account.

-   Fund Type Code---a classification established in law that describes
    an account's relationship to the government. FMS maintains 13
    individual fund type codes in the Master Appropriation File (MAF).
    The MAF consists of a record for each Treasury/Appropriation Fund
    Group. Agencies update individual components of the MAF through the
    FACTS I application.

-   Receipt Account Indicator---indicates whether a fund is a receipt
    account or is not a receipt account (an expenditure account).

-   Financing Account Code---indicates whether the fund is a Direct Loan
    Financing Account, a Guaranteed Loan Financing Account, or is not a
    financing account as defined by the Federal Credit Reform Act of
    1990.

-   FACTS II Reportable Indicator---indicates whether or not the fund
    submits budget execution information to OMB and Treasury via
    FACTS II. (Not all accounts submit data through FACTS II.)

-   Cancellation Date---the last date on which a fund may disburse. For
    most funds, it is 5 years beyond the ending fiscal year of the
    period of availability. This date is overridden for expired funds
    that are authorized by law to make disbursements beyond the normal
    5-year period.

The summary matrix in Chapter 6 lists the domain values, sources of
values, and format for these attributes.

### USSGL Account Attributes Associated with Fund

USSGL account attributes further describe a USSGL account in order to
meet specific external reporting requirements. Attributes must be
captured in agency financial systems at the transaction level in
conjunction with certain USSGL accounts as described in the USSGL
Supplement to the TFM.

Several USSGL account attributes are logically associated with a fund.
Associating these attributes with the agency's fund code (internal fund
code) allows the system to derive the applicable attribute from the fund
code when a transaction is recorded. The USSGL account attributes
associated with a fund are listed below:

-   Apportionment Category---indicates whether budgetary resources
    distributed by OMB are category A (apportioned by calendar quarters
    or by other specified time periods), category B (apportioned by
    programs, activities, projects, or combinations thereof), or
    category C (not subject to apportionment).

-   BEA Category Code---indicates whether the BEA category is mandatory
    or discretionary.

-   Borrowing Source---indicates the source from which the borrowing
    took place.

-   Budget Function/Subfunction Code---classifies data according to
    major purpose served or national need addressed. Classifications are
    required by the Congressional Budget Act of 1974.

-   Custodial or Noncustodial Code---indicates whether the balance being
    reported is custodial or noncustodial and was reported by the agency
    in a Statement of Custodial Activity or separate footnote of
    custodial activity.

-   Definite or Indefinite Code---indicates whether the amount of the
    budget authority is definite (specified amount or amount not to
    exceed the specified amount) or indefinite (determined by other
    factors).

-   Direct or Reimbursable Code---indicates whether amounts for goods or
    services are financed by offsetting collections.

-   Public Law Number---indicates the specific public law number that
    makes budget authority available to an agency, or reduces or
    rescinds it. Usually, the public law will be an appropriation act.
    Other types of authority include contract authority and borrowing
    authority.

-   Treasury Account Status Code---indicates whether the TAFS is
    unexpired (the TAFS may incur new obligations) or expired (the TAFS
    may liquidate obligations or make adjustments, but may not incur new
    obligations).

Additional USSGL account attributes are logically associated with a
program or transaction. They are identified and discussed in the
sections on the program category of elements and the transaction
category of elements.

Figure 5 illustrates the elements of the fund category, including those
that are entered and those that can be derived either at the time of
entry or at the time of reporting.

[]{#__RefHeading___Toc151542599
.anchor}![](media/image6.jpeg){width="5.871527777777778in"
height="5.307638888888889in"}Figure 5. Relationship among Elements in
the Fund Category

## Organization Category

The organization category of elements classifies financial transactions
by the entities responsible for managing resources and carrying out the
programs and activities of the Federal government. Organization elements
are used by agencies to support both external financial reporting and
internal financial reporting and management functions. Externally,
organization codes identify the reporting entity. Internally,
organization codes identify the entities to which budgetary resources
are allocated.

The elements of the organization category are arranged hierarchically
and divided into two subcategories: the entity identifier and the
internal organization. The entity identifier represents the two highest
levels of the hierarchy: the agency and the bureau. The internal
organization represents the lower levels of an agency's organization.
The purpose and use of these elements are discussed in the following
subsections.

### Entity Identifier

The entity identifier classifies transactions by the major organizations
and suborganizations of the Federal government. It is used to group
transactions by the primary reporting entities and component
organizations of the Federal government that issue general-purpose
financial statements, as described in Statement of Federal Financial
Accounting Concepts 2, *Entity and Display.* The primary reporting
entities of the Federal government are the departments and major
independent agencies and their suborganization entities (bureaus,
administration, or agencies).

The entity identifier consists of two component elements:

-   Agency identifier---a 3-character numeric code that identifies the
    major departments and independent agencies of the Federal government

-   Bureau identifier---a 2-character numeric code that identifies the
    major suborganizations of the agencies, sometimes called
    administrations, services, and agencies (not all agencies have
    bureaus).

In a shared service environment in which multiple agencies or bureaus
use the same instance of a financial system, the use of an agency and
bureau identifier will help segregate the transactions in one agency or
bureau from those in another. It will also facilitate the summarization
of financial data for preparation of financial statements at the agency
and bureau level.

At the time of this publication, a single authoritative source for
agency and bureau identifiers does not exist. In fact, several agencies
publish codes to identify the major organizations of the Federal
government:

-   Treasury uses a 2-character code to identify agencies. This code is
    used in TASs, FACTS I trading partner codes, and agency location
    codes. Treasury also uses a 4-character trading partner code in
    GFRS. It is effectively an agency identifier (sometimes different)
    and a bureau identifier. The ATB code used in GFRS also consists of
    an agency identifier and bureau identifier.

-   OMB establishes a 3-character agency code and a 2-character bureau
    code to identify accounts presented in the President's Budget. The
    OMB agency code is different than the agency code assigned by
    Treasury. The OMB bureau code, in most cases, represents an
    organizational subdivision of an agency, but in some cases
    represents a subdivision for budgeting purposes.

-   The National Institute of Standards and Technology (NIST) publishes
    organization codes in *Codes for the Identification of Federal and
    Federally Assisted Organizations* (Special Publication 800-87) to
    facilitate the interchange of information on Federal operations. The
    4-character identifier published by NIST consists of the 2-character
    agency code assigned by Treasury and a 2-character identifier for
    the second-level of an organization, which is effectively a bureau
    identifier. The bureau identifier is different than the bureau code
    assigned by OMB.

-   The General Services Administration (GSA) establishes codes for all
    agencies and bureaus with which it does business. The GSA identifier
    uses the 2-character agency code assigned by Treasury and a unique
    2-character bureau identifier.

During the CGAC project, Treasury and OMB agreed on the importance of
aligning agency identification codes to eliminate the need for agencies
to maintain both. Likewise, the bureau identification codes will need to
be discussed to determine whether a single code can meet the needs of
all central agencies.

Once established, the CGAC entity identifier will be a government-wide
code with a single authoritative source. The identifier will be used to
classify all financial transactions of the Federal government. It can be
used not only to identify the reporting entity, but also to identify the
trading partner involved in transactions with the reporting entity.

### Internal Organization

The internal organization identifies the entities that manage resources
below the agency and bureau levels. Many agencies establish multiple
levels of internal organizations for allotting and suballotting
apportioned resources for management's use and budgetary control.
Organization units may also be used as cost centers for the purpose of
accumulating costs.

The internal organization structure is arranged hierarchically. In a
hierarchy, the individual component levels have a parent/child
relationship, which enables summarization of data at any level
established.

The CGAC structure includes a seven-level internal organization
structure to accommodate the most complex agency structure. The number
of levels an agency uses can be less than seven. Each level consists of
a 4-character alphanumeric field. The names and codes used at each level
are assigned by the agency.

Figure 6 illustrates the elements of the organization category,
including those that are entered and those that can be derived either at
the time of entry or at the time of reporting.

[]{#__RefHeading___Toc151542600 .anchor}Figure 6. Relationship among
Elements in the Organization Category

![](media/image7.jpeg){width="6.5in" height="2.841666666666667in"}

## Program Category

The program category of elements categorizes financial information by
strategic goal, program, activity, and project. In general, these are
terms associated with an agency's budget structure. They represent what
an agency does and the items for which agencies request and are provided
budgetary resources. These elements are intended to support financial
and budgetary reporting, funds control, and cost accounting.

In practice, agencies' budget structures and the names used to define
the elements within their budgets depend on the language in their
appropriations. Because of this, it is difficult to standardize a
programmatic structure across the government. To accommodate
differences, the CGAC structure provides flexibility in this area.

The program category groups the elements as follows:

-   Strategic goal

-   Program

-   Activity

-   Project

-   Government-wide project.

### Strategic Goal

A strategic goal is a statement of aim or purpose included in a
strategic plan (required under GPRA) that defines how an agency will
carry out a major segment of its mission over a certain period. In a
performance budget, strategic goals are linked with the cost of specific
programs and activities that contribute to them.

Many agencies prepare the Statement of Net Cost by strategic goal. OMB
Circular A‑136, *Financial Reporting Requirements*, provides the
following guidance:

Preparers of the Statement of Net Cost should present responsibility
segments that align directly with the major goals and outputs described
in the entity's strategic and performance plans, required by the
Government Performance and Results Act.

The strategic goal code element is included in the CGAC structure to
support the reporting needs of agencies that prepare the Statement of
Net Cost by strategic goal. The strategic goal code element is a
hierarchical code consisting of two levels:

-   Strategic goal---a 2-character alphanumeric code assigned by the
    agency

-   Subgoal---a 2-character alphanumeric code assigned by the agency.

In many cases, a strategic goal can be derived from an agency's programs
or activities. This is the case when an individual program or activity
relates to just one strategic goal. In other cases, a single program or
activity may contribute to multiple strategic goals. In these cases, the
system cannot derive the strategic goal code from the program or
activity. To classify transactions by strategic goal code, the agency
will have to enter the code on each transaction or use an allocation
process to assign financial activity to it. The strategic goal code
element is an optional classification element.

### Program Element

All agencies report on programs at some level, but not all agencies use
the term "program" to describe this type of classification. The names
used to identify a program structure within an agency often vary
depending on how the agency's appropriation language is written. Some
agencies use the term "function" or "budget activity" to describe the
work they perform in carrying out their missions.

GAO's *A Glossary of Terms Used in the Federal Budget Process* contains
the following definition of "program":

Generally, an organized set of activities directed toward a common
purpose or goal that an agency undertakes or proposes to carry out its
responsibilities. Because the term has many uses in practice, it does
not have a well-defined, standard meaning in the legislative process.
It\
is used to describe an agency's mission, functions, activities,
services, projects, and processes.

Most agencies use some sort of hierarchical structure to capture
financial information related to their programs (e.g., programs and
subprograms), but the number of levels used and the names assigned to
each level varies from agency to agency. For example, one agency might
establish a three-level programmatic structure with the names "Program,"
"Subprogram," and "Activity" at each level, while another agency might
use "Budget Activity," "Budget Subactivity," and "Program" to describe
each level. In the first example, "program" is at the highest level in
the structure; in the second, "budget activity" is the highest level in
the structure. This type of variation can even occur between funds
within the same agency.

The CGAC structure provides for a three-level hierarchical structure for
capturing data related to an agency's programs---the organized sets of
activities directed toward a common purpose or goal. The number of
levels an agency uses and the names assigned to each level may vary.

Ideally, an agency will set up its program structure to facilitate
reporting on the following:

-   *Program activities.* Obligations by program activity are presented
    in the program and financing schedules (Schedule P) of the
    President's Budget. Program activities represent the operations
    financed by a specific budget account. They may be projects,
    activities, and organizations. OMB Circular A-11 suggests that
    agencies' financial systems record obligations in a way that allows
    for summarization by program activity.

-   *USSGL account attributes for category B programs and program report
    categories.* SF 133, *Report on Budget Execution and Budgetary
    Resources*, and FACTS II classify obligations by apportionment
    category A or B, and then by category B project (for category B
    only) or program report category (for category A and category B).
    Not every TAFS uses program report categories, but for those that
    do, the agency works with OMB to determine what categories it will
    report on. OMB A-11 guidance suggests that categories be based on
    elements that agencies track in their financial systems. In some
    cases, they may be the programs that are or will be evaluated using
    the PART. In other cases, they may be the same programs that appear
    in the Program and Financing Schedule of the President's Budget.

-   *Programs assessed using the Program Assessment and Rating Tool.*
    PART is used to assess the performance of Federal programs. Although
    many of the factors assessed in PART programs are not financial,
    cost is one factor that is often used in assessing efficiency.

-   *Programs reported in the agency's financial statements.* Some
    agencies report on major programs in their Statement of Net Cost.
    The financial system should record transactions in a way that
    facilitates reporting by these programs.

The program element in the CGAC structure consists of three hierarchical
levels, each with a 4-character alphanumeric code. The number of levels
used is optional. The code values and names of each level are assigned
by the agency. The program code element is not considered an optional
element at this time. However, some agencies may derive it from their
fund, organization, activity, or project code.

### Activity

A separate activity code is included in the CGAC structure to capture
costs related to activities that cross over multiple programs.

GAO's *A Glossary of Terms Used in the Federal Budget Process* provides
the following definition:

Budget Activity---A specific and distinguishable line of work performed
by a governmental unit to discharge a function or subfunction for which
the governmental unit is responsible.

The activity code in the CGAC structure consists of three hierarchical
levels, each with a 4-character alphanumeric code. The code values are
assigned by the agency. The activity code is generally entered on a
transaction and not derived from any other classification element. The
activity code element is an optional classification element.

### Project

A project is a planned undertaking of something to be accomplished or
produced, or an undertaking having a finite beginning and finite end.
Examples are a construction project, research and development project,
and a reimbursable project.

Sometimes projects are material enough that they are considered a
program within the agency. In this case, the agency might want to
capture it in the program structure. In other cases, an agency might
need to capture costs of a specific project that is not directly related
to a program or that crosses over many programs. The project code
element is provided as a separate element in the CGAC structure for
these purposes.

The project code in the CGAC structure consists of four hierarchical
levels, each with a 6-character alphanumeric code. The code values are
assigned by the agency. The project code is generally entered on a
transaction and not derived from any other classification element. The
project code element is an optional classification element.

### Government-Wide Project

A government-wide project code field has been set aside in the CGAC
structure to accommodate capturing of costs for an initiative, project,
program, activity, or special unplanned event that cuts across many
Federal agencies and for which funding may or may not have been
provided. The government-wide project code is intended to facilitate the
aggregation and comparison of certain data on a government-wide basis.

The government-wide project code will be captured in a separate field
from the agency's program or budget activity structure in order to allow
the agency to continue accounting for its normal planned budget
activities concurrently with capturing data on a government-wide
project.

The government-wide project code element is a 6-character alphanumeric
field. Its use is for purposes defined by OMB. When used, its code value
will be assigned by OMB. The government-wide project code would be
entered on transactions, when appropriate, and stored with the
transaction for reporting purposes.

### USSGL Account Attributes Associated with Program Code

USSGL account attributes further describe a USSGL account in order to
meet specific external reporting requirements. Attributes must be
captured in agency financial systems at the transaction level in
conjunction with certain USSGL accounts as described in the USSGL
Supplement to the TFM.

The following attributes are logically associated with the program code:

-   Apportionment category B program code---a 3-character code that
    identifies the category B program used on the apportionment schedule
    (SF 132). The category B program is used to describe a distribution
    made by OMB of budgetary resources. OMB uses a category B program,
    which is subject to the Anti-Deficiency Act, to limit obligations.
    This code is used to report category B obligations.

-   Apportionment category B program text---the description associated
    with the apportionment category B program.

-   Program report category code---a 3-character code that identifies a
    program report category that agencies use when reporting their
    obligations in FACTS II. Agencies may use this code when reporting
    either category A or category B obligations. Unlike the
    apportionment category B program, this code is NOT subject to the
    Anti-Deficiency Act.

-   Program report category text---the description associated with the
    program report category.

Associating these attributes with the agency's program code allows the
system to derive the applicable attribute at the time a transaction is
recorded.

Figure 7 illustrates the elements of the program category, including
those that are entered and those that can be derived either at the time
of entry or at the time of reporting.

[]{#__RefHeading___Toc151542601 .anchor}Figure 7. Relationship among
Elements in the Program Category

![](media/image8.jpeg){width="6.501388888888889in" height="5.25625in"}

## Transaction Category

The transaction category includes several distinct elements that provide
detail about the nature or type and timing of a transaction. It also
includes elements needed for reporting on an agency's Fund Balance with
Treasury (FBWT).

### USSGL Account/USSGL Account Extension

A USSGL account code is any one of the standard general ledger account
codes established by Treasury to support the consistent recording of
financial events as well as the preparation of standard external reports
required by OMB and Treasury. Every financial transaction must be
classified by one or more debit entries and one or more credit entries
to a USSGL account.

The inclusion of the USSGL account code in the CGAC structure is not
meant to imply that it is necessarily "entered" on a transaction;
rather, it is an essential element of accounting classification. The
intent is to propose a standard length for the extension to the standard
code used by agencies for internal accounting.

The USSGL account within the CGAC structure has two component elements:

-   USSGL account code---a 6-character numeric account code assigned by
    Treasury. (A 6-character field has been established to accommodate
    future expansion of the USSGL account code by Treasury. The current
    account code has 4 characters. Agencies may not use the additional 2
    characters for internal use.)

-   USSGL account extension code---a 2-character alphanumeric extension
    to the USSGL account code assigned by the agency for agency-specific
    reporting needs.

Financial management systems use various methods to derive the USSGL
account postings on a transaction. In general, the USSGL's effect in the
system is determined by a combination of the form selected by the user,
other data entered on the transaction, and business rules and system
logic. Some systems use a shorthand code or "transaction code" to derive
the USSGL postings. In limited cases, the system may allow posting of a
nonstandard transaction in which the user selects the USSGL account code
upon entry.

The USSGL account extension code is an optional field for agencies.
However, agencies may not amend the USSGL account code field to
accommodate agency-specific reporting needs. For example, if an
additional level of detail is needed beyond the USSGL account 1010
(FBWT), agencies should not create accounts such as 1011, 1012, etc.
Instead, an account extension should be used with account 1010. When
agencies use the USSGL account extension code, financial systems must
summarize the data at the USSGL account level for external reporting.

### USSGL Account Attributes

USSGL account attributes further describe a USSGL account in order to
meet specific external reporting requirements. Attributes must be
captured in agency financial systems at the transaction level in
conjunction with certain USSGL accounts as described in the TFM USSGL
Supplement.

Agencies submit their adjusted trial balances to Treasury through FACTS
I and FACTS II at the USSGL account and attribute level. The account
balances by attribute enable Treasury to prepare the *Financial Report
of the United States Government;* the SF 133, *Report on Budget
Execution and Budgetary Resources;* the FMS 2108*, Year-End Closing
Statement;* and portions of the prior-year column of the *Program and
Financing Schedule* of the President's Budget.

The USSGL account attributes that are logically related to transactions
are grouped by how the data might be captured or derived in a financial
system. The transaction-related USSGL account attributes also reflect
some changes to reduce inconsistencies and redundant data (see Appendix
F for a summary of changes). The summary matrix in Chapter 6 lists the
values of the attributes.

The following attributes can be derived from the vendor code entered on
a transaction:

-   Federal or non-Federal code---a 1-character alphabetic code that
    identifies the type of entity involved in transactions with the
    reporting entity.

-   Trading partner agency identifier---a 3-character numeric code that
    identifies the agency of the other Federal entity involved in
    transactions with the reporting entity.

-   Trading partner bureau identifier---a 2-character numeric code that
    identifies the bureau of the other Federal entity involved in
    transactions with the reporting entity. This code is often used in
    conjunction with the trading partner agency identifier.

In general, the following attributes cannot be derived from any other
accounting classification element. Some agencies set up unique
transaction codes or general ledger subaccounts that derive the
attribute. In other cases, the user enters it.

-   Advance code---a 1-character alphabetic code that indicates whether
    a portion of the appropriation was advanced from a future year, or
    was made available in a prior year.

-   Authority type code---a 1-character alphabetic code used to
    distinguish among the types of budgetary resources, where it is not
    possible to do so by the USSGL.

-   Availability code---a 1-character alphabetic code that indicates
    whether a budgetary resource is available for new obligations in the
    current period, or in a subsequent period within the current fiscal
    year, or after being reapportioned in a future fiscal year.

-   Exchange or non-exchange code---a 1-character alphabetic code that
    indicates whether the revenue is exchange revenue or non-exchange
    revenue. (In some cases, an agency may establish business rules that
    derive this attribute from the revenue source code.)

-   Trading partner main account code---a 4-character numeric code that
    indicates the main account code of the other Federal entity involved
    in transactions with the reporting entity. This code is used in
    conjunction with the trading partner agency identifier.

-   Transfer to or from code---a 1-character alphabetic code that
    indicates whether a direct transfer is "to" or "from" another agency
    or account.

The following attributes can be derived from the budget fiscal year
element

-   Credit cohort year---a 4-character numeric year that identifies the
    fiscal year in which direct loans are obligated or guarantees are
    committed by a program, even if disbursements occur in subsequent
    fiscal years.

-   Year of budget authority code---a 3-character alphabetic code that
    identifies the fiscal year in which a TAFS is provided with new
    no-year budget authority. It is used only for a no-year TAFS in
    order to distinguish outlays from new obligational authority vs.
    outlays from balances carried forward.

Other USSGL account attributes are included in the fund category of
elements and the program category of elements.

### Accounting Period

An accounting period is the fiscal year and fiscal month in which a
transaction is effective in the general ledger. It is used to classify
transactions by the particular time period in which they are reported.
An accounting period is sometimes referred to as the reporting period
because it represents the time period reflected in a set of financial
statements (or other financial report).

The fiscal year for the Federal government begins October 1 and ends
September 30. The first month of the fiscal year, October, is
represented as "01," the second month as "02," etc. The fiscal year
always corresponds to the year in which it ends.

The accounting period has two component elements:

-   Fiscal year---a 4-character numeric code representing the fiscal
    year

-   Fiscal month---a 2-character numeric code representing the fiscal
    month.

The accounting period must be captured on all financial transactions
recorded in the general ledger and remain with the original transaction
for reporting. The accounting period can generally be derived from the
system date or transaction date (the actual date that the transaction is
recorded), but can be overridden and entered by the user, when
appropriate and allowed by agency management, to record a transaction in
a prior month's accounting period.

FSIO-certified financial management systems must provide the capability
to record transactions in 15 accounting periods to accommodate recording
of opening balances, adjustments, and closing transactions.

### Object Class/Object Class Extension

The object class classifies obligations by the items or services
purchased by the Federal government (e.g., personnel compensation,
supplies, rent, or equipment). Object classification is required when
reporting obligations in accounts presented in the President's Budget.

OMB establishes the standard codes, titles, and definitions of the
object class. It is a 3-character code described in Section 83 of OMB
Circular A-11. Many agencies use an extension to the OMB object class
for capturing additional detail to support internal information needs.

The CGAC structure accommodates the standard object class prescribed by
OMB plus an additional two levels beyond the standard object class code
for capturing agency-specific data. In addition, the CGAC structure
provides an additional character in the OMB object class code to
accommodate future expansion of the standard code.

The object class code element and object class extension code within the
CGAC structure consists of four hierarchical levels:

-   Object class code---a 2-character numeric code assigned by OMB

-   Sub-object class code---a 2-character numeric code assigned by OMB
    (allows for future expansion (OMB currently uses 1 character)

-   Object class extension level 1---a 2-character alphanumeric code
    assigned by the agency for agency-specific reporting needs

-   Object class extension level 2---an additional 2-character
    alphanumeric code assigned by the agency for agency-specific
    reporting needs.

The object class code and sub-object class code are required
classifications on all obligating transactions or similar transactions
that will require payments in the current or future period. The use of
the object class extension codes is optional. The object class code may
be entered or derived at the time of recording a transaction, depending
on the particular set of business rules established within a system. The
object class code, whether entered or derived, must be stored with the
transaction.

### Revenue Source

The revenue source code classifies revenue and receipt transactions by
the type or source of revenue. Some agencies use revenue source codes to
categorize different types of fees collected or to distinguish between
different types of reimbursable activity.

The revenue source code is generally used for internal accounting
purposes, and is included in the CGAC structure because it is commonly
used among agencies. FSIO-certified financial management systems must
provide the capability to classify transactions by revenue source code,
but its use by agencies is optional.

The revenue source code element in the CGAC structure is a 4-character
alphanumeric code. Its code value is assigned by the agency. When used,
it is generally entered by the user (not derived) and must be stored
with the transaction.

### Budget Fiscal Year

The budget fiscal year represents the year in which budget authority is
legally apportioned and made available for obligation. The budget fiscal
year is different from the period of availability (beginning fiscal year
and ending fiscal year) associated with a fund. Period of availability
may span multiple years, as in the case of multiyear funds, or it may
indicate a no-year fund with a value of "X." The budget fiscal year
represents the particular fiscal year in which the funds were
apportioned.

The budget fiscal year is captured on obligating documents to indicate
the initial year in which the obligation was made. The budget fiscal
year is retained on the obligating document even when it remains
unliquidated in a subsequent fiscal year. The budget fiscal year
indicates whether the obligation is from a prior year or the current
year. This is necessary in order to determine whether a subsequent
adjustment to the amount of the obligation (upward or downward) must be
recorded using the USSGL-prescribed entries for recording prior-year
adjustments.

A second use of budget fiscal year is to segregate unobligated balances
carried forward in no-year funds from new budget authority. Unobligated
balances carried forward must retain the budget fiscal year in which
they were initially apportioned, not the budget fiscal year of the
current year in which they will be reapportioned. The purpose of this is
to determine whether an outlay of cash is from balances of budget
authority or from new (current-year) budget authority and to capture the
appropriate USSGL account attribute (BAL or NEW) required for FACTS II
reporting. Outlays from obligations designated as prior year are always
from balances of budget authority. They are from *obligated* balances of
authority. Outlays from obligations created in the current budget fiscal
year may be from unobligated balances carried forward or from new
authority.

The budget fiscal year element in the CGAC structure is a 4-character
numeric code. It is a mandatory field**.**

### Business Event Type Code

The BETC is used to classify transactions reported to Treasury through
the GWA system. It must be used in combination with the TAS to identify
the type of activity (gross disbursement, funds held outside of
Treasury, offsetting collection, collection to an unavailable receipt,
etc.) and the effect of a transaction on the FBWT. (The BETC replaces
the majority of the current subclass codes in use.)

The BETC is an alphabetic code with a maximum field length of 8
characters. Its code values are assigned by Treasury and can be derived
based on the type of transaction recorded. The BETC applies only to
transactions that affect the FBWT.

### Agency Location Code

The ALC is assigned by Treasury to identify each agency that reports
disbursements and collections to Treasury. The ALC is required when
reporting transactions through the GWA system and on the FMS 224,
*Statement of Transactions*; the FMS 1219, *Statement of
Accountability*; and the FMS 1220, *Statement of Transactions*.

This element is a 3-, 4-, or 8-character numeric code. An 8-digit ALC is
assigned to agencies for which the Treasury disburses at any of its
Treasury Regional Finance Centers. A 3- or 4-digit ALC is primarily used
by agencies that do their own disbursing.

The ALC value is assigned by Treasury. It can be derived at the time of
reporting.

illustrates elements of the transaction category, including those that
are entered and those that can be derived either at the time of entry or
at the time of report![](media/image9.jpeg){width="6.5in"
height="7.006944444444445in"}ing.

[]{#__RefHeading___Toc151542602 .anchor}Figure 8. Relationship among
Elements in the Transaction Category

## Critical Agency Mission-Specific and Future-Use Category

The CGAC structure includes elements of defined field length for
critical agency mission-specific needs and additional elements for
future use:

-   *Critical agency mission-specific elements.* Five elements are
    included in the CGAC structure to accommodate classification of
    financial transactions for purposes other than those defined
    elsewhere in the CGAC structure. Each element consists of a
    6-character alphanumeric code. The names and code values are
    assigned by the agency.

-   *Future-use elements.* Two elements are included in the CGAC
    structure to accommodate changes in external reporting requirements.
    Each element consists of a 6-character alphanumeric code. Their
    names and code values will be assigned by OMB or Treasury.

#  Summary Matrix of the CGAC Elements

This chapter provides a matrix, Table 2, summarizing the definition and
format of the CGAC elements. The following information is provided:

-   Category and Subcategory---logical group in which the element can be
    found.

-   Business Name---name of the element.

-   Definition---brief definition of the element.

-   Source of Values---entity responsible for providing values of codes.

-   Domain Values---values of the code, for those with a brief list of
    values. For elements with many values, the underlying source should
    be consulted.

-   Format---number and type of characters. The format uses N = 1
    numeric character, A = 1 alphabetic character, X = 1 alphanumeric
    character, Y = 1 year character, M = 1 month character.

-   Optional or Mandatory---indicator of whether the element is a
    required classification.

-   User Enters on Transaction?---indicator of whether the
    classification element needs to be entered by the user.

-   Captured (Stored) on Transaction?---indicator of whether the element
    should be stored with the transaction or could be derived at the
    time of reporting. Elements that are stored on a transaction do not
    necessarily need to be entered by the user. In fact, many elements
    can be derived from other data entered on the transaction.

-   Other Names Used---other names that have been used for this element,
    either in central agency documentation or by agencies in their
    survey responses.

<table style="width:100%;">
<colgroup>
<col style="width: 8%" />
<col style="width: 8%" />
<col style="width: 14%" />
<col style="width: 6%" />
<col style="width: 12%" />
<col style="width: 10%" />
<col style="width: 10%" />
<col style="width: 8%" />
<col style="width: 10%" />
<col style="width: 10%" />
</colgroup>
<thead>
<tr class="header">
<th colspan="10">Table 2. Definition and Format of the CGAC
Elements</th>
</tr>
<tr class="odd">
<th>Category and Subcategory</th>
<th>Business Name</th>
<th>Definition</th>
<th>Source of<br />
Values</th>
<th>Domain Values</th>
<th>Format</th>
<th>Optional or<br />
Mandatory</th>
<th>User<br />
Enters on Transaction?</th>
<th>Captured (Stored) on Transaction?</th>
<th>Other Names Used</th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td>Fund/<br />
Internal Fund</td>
<td>Internal Fund Code</td>
<td>An agency-defined shorthand code used to identify an individual
appropriation, receipt, or other fund account (TAS) or an agency
sub-division of a TAS. When an internal fund code is used to represent
an agency subdivision of a TAS, it “points to” or rolls up to the TAS
for external reporting purposes.</td>
<td>Agency</td>
<td></td>
<td>XXXXXX</td>
<td>Mandatory</td>
<td>Yes</td>
<td>Yes</td>
<td><ul>
<li><p>Fund</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Subclass Code</td>
<td><p>A prefix to a TAS, used when it is necessary to classify FBWT
transactions reported on the FMS 224 or through the GWA system below the
level of the TAS. The subclass code segregates certain types of
transactions within funds from the normal receipt and expenditure
transactions required for FMS’s central reporting purposes.</p>
<p>(These may be discontinued by Treasury when BETCs are implemented.
See below.)</p></td>
<td>Treasury</td>
<td></td>
<td>NN</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Owner Agency Identifier</td>
<td>Used in conjunction with the main account code, the owner agency
identifier represents the department, agency, or establishment of the
U.S. government that is responsible for the TAS.</td>
<td>Treasury/<br />
OMB</td>
<td><p>No single source of Agency Identification Codes has been
determined</p>
<p>Generally the same as the agency identifier within the entity
identifier</p></td>
<td>NNN</td>
<td>Mandatory</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Treasury Department Code</p></li>
<li><p>Treasury Department Regular</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Allocation Transfer Agency Identifier</td>
<td>The agency identifier of the agency receiving funds through an
allocation transfer.</td>
<td>Treasury/<br />
OMB</td>
<td>No single source of Agency Identification Codes has been
determined</td>
<td>NNN</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Allocation Transfer Agency</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Beginning Fiscal Year</td>
<td>Used in multiyear funds only. Identifies the first year of
availability under law that an appropriation account may incur new
obligations. (Blank indicates that the account is not a multiyear
account.)</td>
<td>Treasury</td>
<td><p>4-digit year–multiyear account</p>
<p>Blank–not a multiyear account</p></td>
<td>YYYY</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Fiscal Year Field</p></li>
<li><p>Period of Availability</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Ending Fiscal Year</td>
<td>In annual and multiyear funds, identifies the last year of funds
availability under law that an appropriation account may incur new
obligations. For no-year accounts, “X” indicates that funds are
available until the purposes for which the funds were made available are
accomplished. (An “F” indicates a clearing account, a blank indicates
that the account does not have budget authority.)</td>
<td>Treasury</td>
<td><p>4-digit year—multiyear account</p>
<p>X–no year account</p>
<p>F–clearing account</p>
<p>Blank–account does not have budget authority</p></td>
<td>XXXX</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Fiscal Year Field</p></li>
<li><p>Period of Availability</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Main Account Code</td>
<td>Identifies the type and purpose of the fund.</td>
<td>Treasury</td>
<td>Values are listed in the FAST Book</td>
<td>NNNN</td>
<td>Mandatory</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Main Account Number</p></li>
<li><p>Treasury Account Main Code</p></li>
<li><p>Account Symbol</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Treasury Account Symbol</td>
<td>Sub-Account Code</td>
<td>When used, identifies a Treasury-defined subdivision of a TAS.</td>
<td>Treasury</td>
<td>Values are listed in the FAST Book</td>
<td>NNN</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>Sub-Account Symbol</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Budget Account</td>
<td>Owner Agency Identifier</td>
<td>Identifies the agency that is responsible for the budget account.
This is generally the same as the Owner Agency Identifier shown as part
of the Treasury Account Symbol.</td>
<td>Treasury/<br />
OMB</td>
<td>No single source of Agency Identification Codes has been
determined</td>
<td>NNN</td>
<td>Mandatory</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>OMB Agency Code</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Budget Account</td>
<td>Budget Bureau Code</td>
<td>Used in conjunction with the owner agency identifier, the budget
bureau code represents an administrative or functional subdivision of an
agency.</td>
<td>OMB</td>
<td>Values are listed in A-11</td>
<td>NN</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td><ul>
<li><p>OMB Bureau Code</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Budget Account</td>
<td>Budget Account Code</td>
<td>Used in conjunction with the owner agency identifier and the budget
bureau code, the budget account code uniquely represents a budget
account, which is an administrative or functional subdivision of an
agency and sometimes a budget bureau.</td>
<td>OMB</td>
<td></td>
<td>NNNN</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td></td>
</tr>
<tr class="even">
<td>Fund/<br />
Budget Account</td>
<td>Budget Account Title</td>
<td>The title assigned by OMB to a budget account.</td>
<td>OMB</td>
<td></td>
<td>125 alphanumeric characters</td>
<td>Mandatory, when applicable</td>
<td>No</td>
<td>No, system should derive at the time of reporting based on the fund
code</td>
<td></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Fund Attributes</td>
<td>Federal Account Symbol Title</td>
<td>The title of the Federal account symbol assigned by Treasury.
Federal account symbols are listed in the FAST Book (a supplement to the
TFM).</td>
<td>Treasury</td>
<td>Values are listed in the FAST Book</td>
<td>125 alphanumeric characters</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td></td>
</tr>
<tr class="even">
<td>Fund/<br />
Fund Attributes</td>
<td>Fund Type Code</td>
<td>A classification established in law that describes an account’s
relationship to the government.</td>
<td>Treasury Master Appropriation File</td>
<td><p>01–General</p>
<p>02–Special</p>
<p>03–Public Enterprise Revolving</p>
<p>04–Intra-governmental Revolving</p>
<p>05–Summary Level ATB’s</p>
<p>06–Deposit Fund</p>
<p>07–Trust Non-revolving</p>
<p>08–Trust Revolving</p>
<p>09–Clearing Account</p>
<p>10–Miscellaneous Receipt Account</p>
<p>11–Credit Reform–Program Account</p>
<p>12–Credit Reform–Financing Account</p>
<p>13–Loans–Liquidating Account</p></td>
<td>NN</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td><ul>
<li><p>Fund Code (OMB A-11)</p></li>
<li><p>Fund Type</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Fund Attributes</td>
<td>Receipt Account Indicator</td>
<td>Indicates whether a fund is a receipt account or is not a receipt
account (an expenditure account).</td>
<td>Treasury</td>
<td><p>Y–Yes</p>
<p>N–No</p></td>
<td>A</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td><ul>
<li><p>Receipt Account Flag</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Fund Attributes</td>
<td>Financing Account Code</td>
<td>Indicates whether the fund is a Direct Loan Financing Account, a
Guaranteed Loan Financing Account, or is not a financing account as
defined by the Federal Credit Reform Act of 1990.</td>
<td>Treasury</td>
<td><p>D–Direct</p>
<p>G–Guaranteed</p>
<p>N–Non-financing</p></td>
<td>A</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td><ul>
<li><p>Financing Account Indicator</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
Fund Attributes</td>
<td>FACTS II Reportable Indicator</td>
<td>Indicates whether the fund submits budget execution information to
OMB and Treasury via FACTS II.</td>
<td>Treasury</td>
<td><p>Y–Yes</p>
<p>N–No</p></td>
<td>A</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td><ul>
<li><p>Report Submission Flag</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
Fund Attributes</td>
<td>Cancellation Date</td>
<td>The last date on which a fund may disburse. For most funds, it is 5
years beyond the ending fiscal year of the period of availability. This
date is overridden for expired funds that are authorized by law to make
disbursements beyond the normal 5-year period.</td>
<td>OMB</td>
<td></td>
<td>MMDDYYYY</td>
<td>Mandatory</td>
<td>No</td>
<td>No, stored within the system for informational purposes or to
facilitate different accounting treatment of funds</td>
<td><ul>
<li><p>Disbursing Authority End Date</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Apportionment Category Code</td>
<td>Indicates whether budgetary resources distributed by OMB are
category A (apportioned by calendar quarters or by other specified time
periods; category B (apportioned by programs, activities, projects, or
combinations thereof); or category C (not subject to
apportionment).</td>
<td>Treasury FACTS I and II documentation</td>
<td><p>A–Category A</p>
<p>B–Category B</p>
<p>C–Not subject to apportionment</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Apportionment Category</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>BEA Category Code</td>
<td>Indicates whether the BEA category is mandatory or
discretionary.</td>
<td>Treasury FACTS I and II documentation</td>
<td><p>D–Discretionary</p>
<p>M–Mandatory</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>BEA Category Indicator</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Borrowing Source Code</td>
<td>Indicates the source from which the borrowing took place.</td>
<td>Treasury FACTS I and II documentation</td>
<td><p>T–Treasury</p>
<p>P–Public</p>
<p>F–Federal Financing Bank</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Borrowing Source</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Budget Function or<br />
Subfunction Code</td>
<td>A classification of data according to major purpose served or
national need addressed. Classifications are required by the
Congressional Budget Act of 1974.</td>
<td>OMB</td>
<td>Values are listed in A-11</td>
<td><p>NNN</p>
<blockquote>
<p>NNN</p>
</blockquote>
<p>(2 levels)</p></td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Budget/Subfunction</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Custodial or<br />
Noncustodial Code</td>
<td>Indicates whether the balance being reported is custodial or
noncustodial and whether it was reported by the agency in a Statement of
Custodial Activity or separate footnote of custodial activity.</td>
<td>Treasury FACTS I documentation</td>
<td><p>S–Custodial</p>
<p>A–Noncustodial</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Custodial/<br />
Noncustodial</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Definite or<br />
Indefinite Code</td>
<td>Indicates whether the amount of the budget authority is definite
(specified amount or amount not to exceed the specified amount) or
indefinite (determined by other factors).</td>
<td>Treasury FACTS II documentation</td>
<td><p>D–Definite</p>
<p>I–Indefinite</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Definite/<br />
Indefinite Flag</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Direct or<br />
Reimbursable Code</td>
<td>Indicates whether amounts for goods or services are financed by
offsetting collections.</td>
<td>Treasury FACTS II documentation</td>
<td><p>D–Direct</p>
<p>R–Reimbursable</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>Reimbursable Flag</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Public Law Number</td>
<td><p>The specific public law number that makes budget authority
available to an agency, or reduces or rescinds it. Most frequently, the
public law will be an appropriation act. Other types of authority
include contract authority and borrowing authority.</p>
<p>The most current public law number is used if there are multiple,
such as when there are continuing resolutions.</p></td>
<td></td>
<td></td>
<td><p>XXX</p>
<p>XXX</p>
<p>(2 levels)</p></td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Fund/<br />
USSGL Account Attributes Associated with Fund</td>
<td>Treasury Account Status Code</td>
<td>Indicates whether the TAFS is unexpired (the TAFS may incur new
obligations) or expired (the TAFS may liquidate obligations or make
adjustments, but may not incur new obligations). If canceled, the TAFS
will have no more reportable activity.</td>
<td>Treasury FACTS II documentation</td>
<td><p>U–Unexpired</p>
<p>E–Expired</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the fund code</td>
<td>Yes</td>
<td><ul>
<li><p>TAFS Status</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Organization/<br />
Entity Identifier</td>
<td>Agency Identifier</td>
<td>Identifies a major department or independent agency of the Federal
government.</td>
<td>A singe authoritative source has not been defined</td>
<td></td>
<td>NNN</td>
<td>Mandatory</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td><ul>
<li><p>Department</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Organization/<br />
Entity Identifier</td>
<td>Bureau Identifier</td>
<td>Identifies a major suborganization of the agency, sometimes called
an administration, service, or agency. (Not all agencies have
bureaus.)</td>
<td>A single authoritative source has not been defined</td>
<td></td>
<td>NN</td>
<td>Mandatory</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td><ul>
<li><p>Administration</p></li>
<li><p>Service</p></li>
<li><p>Agency</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Organization/<br />
Internal<br />
Organization</td>
<td>Internal Organization Code</td>
<td>Identifies an entity that manages resources below the agency and
bureau level. An example of an internal organization is an office or a
division. The number of levels an agency uses can be less than the
maximum.</td>
<td>Agency</td>
<td></td>
<td><p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<blockquote>
<p>XXXX</p>
</blockquote>
<p>(7 levels)</p></td>
<td>Mandatory, at the level defined by the agency</td>
<td>Yes, lowest level or short code</td>
<td>Yes, the level entered. Additional levels would be derived for
reporting purposes</td>
<td><ul>
<li><p>Office</p></li>
<li><p>Division</p></li>
<li><p>Branch</p></li>
<li><p>Section</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Program/<br />
Strategic Goal</td>
<td>Strategic Goal Code</td>
<td>A statement of aim or purpose included in a strategic plan (required
under GPRA) that defines how an agency will carry out a major segment of
its mission over a certain period. In a performance budget, strategic
goals are linked with the cost of specific activities and programs that
contribute to them.</td>
<td>Agency</td>
<td></td>
<td><p>XX</p>
<p>XX</p>
<p>(2 levels)</p></td>
<td>Optional</td>
<td>Yes, unless system is configured to derive based on the program or
other code</td>
<td>Yes, if used</td>
<td><ul>
<li><p>Mission</p></li>
<li><p>Objective</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Program/<br />
Program</td>
<td>Program Code</td>
<td>An organized set of activities directed toward a common purpose, or
goal, undertaken or proposed by an agency in order to carry out its
responsibilities.</td>
<td>Agency</td>
<td></td>
<td><p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<p>(3 levels)</p></td>
<td>Mandatory</td>
<td>Yes, unless system configured to derive based on other data on the
transaction such as activity code or project code</td>
<td>Yes, the level entered/derived. Other levels would be derived at the
time of reporting</td>
<td><ul>
<li><p>Program</p></li>
<li><p>Sub-program</p></li>
<li><p>Budget Activity</p></li>
<li><p>Budget sub-activity</p></li>
<li><p>Primary Activity</p></li>
<li><p>Sub-activity</p></li>
<li><p>Function</p></li>
<li><p>Functional Area</p></li>
<li><p>Budget Function</p></li>
<li><p>Budget sub-function</p></li>
<li><p>Budget line item</p></li>
<li><p>Limitation</p></li>
<li><p>Program/<br />
project</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Program/<br />
Activity</td>
<td>Activity Code</td>
<td>A specific and distinguishable line of work performed by a
governmental unit to perform a function or subfunction for which the
government unit is responsible.</td>
<td>Agency</td>
<td></td>
<td><p>XXXX</p>
<p>XXXX</p>
<p>XXXX</p>
<p>(3 levels)</p></td>
<td>Optional</td>
<td>Yes, lowest level or short code</td>
<td>Yes, the level entered. Additional levels would be derived for
reporting purposes <mark></mark></td>
<td></td>
</tr>
<tr class="even">
<td>Program/<br />
Project</td>
<td>Project Code</td>
<td>A planned undertaking of something to be accomplished or produced or
an undertaking having a finite beginning and finite end.</td>
<td>Agency</td>
<td></td>
<td><p>XXXXXX</p>
<blockquote>
<p>XXXXXX</p>
</blockquote>
<p>XXXXXX</p>
<p>XXXXXX</p>
<p>(4 levels)</p></td>
<td>Optional</td>
<td>Yes, lowest level or short code</td>
<td>Yes, the level entered. Additional levels would be derived for
reporting purposes <mark></mark></td>
<td></td>
</tr>
<tr class="odd">
<td>Program/<br />
Government-Wide Project</td>
<td>Government-Wide Project Code</td>
<td>A project or special unplanned event cutting across all Federal
agencies for which costs are to be tracked and for which funding may or
may not have been previously provided.</td>
<td>OMB</td>
<td></td>
<td>XXXXXX</td>
<td>Mandatory, if used</td>
<td>Yes</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="even">
<td>Program/<br />
USSGL Account Attributes Associated with Program</td>
<td>Apportionment Category B Program Code</td>
<td>Identifies the category B program used on the apportionment schedule
(SF 132). The category B program is used to describe a distribution made
by OMB of budgetary resources. OMB uses a category B program, which is
subject to the Anti-Deficiency Act, to limit obligations. This code is
used to report category B obligations.</td>
<td>OMB</td>
<td></td>
<td>NNN</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the program code</td>
<td>Yes</td>
<td><ul>
<li><p>Category B Project</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Program/<br />
USSGL Account Attributes Associated with Program</td>
<td>Apportionment Category B Program Text</td>
<td>The text description associated with the Apportionment Category B
Program.</td>
<td>OMB</td>
<td></td>
<td>25 alphanumeric characters</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive based on the program code</td>
<td>No, system should derive at the time of reporting</td>
<td></td>
</tr>
<tr class="even">
<td>Program/<br />
USSGL Account Attributes Associated with Program</td>
<td>Program Report Category Code</td>
<td>Identifies a program report category that agencies use when
reporting their obligations in FACTS II. Agencies may use this code when
reporting either category A or category B obligations. Unlike the
apportionment category B program, this code is NOT subject to the
Anti-Deficiency Act.</td>
<td>OMB</td>
<td></td>
<td>NNN</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute (and when the agency uses Program Report Categories)</td>
<td>No, system should derive based on the program code</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Program/<br />
USSGL Account Attributes Associated with Program</td>
<td>Program Report Category Text</td>
<td>The text description associated with the program report
category.</td>
<td>OMB</td>
<td></td>
<td>25 alphanumeric characters</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute (and when the agency uses Program Report Categories)</td>
<td>No, system should derive based on the program code</td>
<td>No, system should derive at the time of reporting</td>
<td></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account</td>
<td>USSGL Account Code</td>
<td>Any one of the standard general ledger account codes established by
Treasury to support the consistent recording of financial events as well
as the preparation of standard external reports required by the OMB and
Treasury.</td>
<td>Treasury</td>
<td>Values are listed in the USSGL Supplement to the TFM</td>
<td><p>NNNNNN</p>
<p>(includes 2 characters for future expansion)</p></td>
<td>Mandatory</td>
<td>In general, should be derived based on a transaction code or other
information on the transaction</td>
<td>Yes</td>
<td><ul>
<li><p>USSGL Account</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Extension</td>
<td>USSGL Account Extension Code</td>
<td>An agency-defined extension to the USSGL account for agency-specific
reporting needs.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XX</td>
<td>Optional</td>
<td>In general, should be derived based on a transaction code or other
information on the transaction</td>
<td>Yes</td>
<td><ul>
<li><p>USSGL Sub-Account</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Federal or Non-Federal Code</td>
<td>Identifies the type of entity involved in transactions with the
reporting entity: other Federal entities (F) or Non-Federal entities
such as private/local/state/<br />
tribal/foreign governments (N), or exceptions for other non-Federal
partners (E).</td>
<td>Treasury<br />
FACTS I and II documentation</td>
<td><p>F–Federal</p>
<p>N–Non-Federal</p>
<p>E–Non-Federal Exception</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive from vendor code</td>
<td>Yes</td>
<td><ul>
<li><p>Transaction Partner</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Trading Partner Agency Identifier</td>
<td><p>The agency identifier of the other Federal entity involved in
transactions with the reporting entity.</p>
<p>Used in FACTS I in conjunction with a Federal or Non-Federal code of
“F”.</p>
<p>Used in FACTS II in conjunction with a Trading Partner Main Account
Code and a Transfer To or From Code.</p></td>
<td>Treasury</td>
<td>TBD</td>
<td>NNN</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive from vendor code</td>
<td>Yes</td>
<td><ul>
<li><p>Direct Transfer Agency</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Trading Partner Bureau Identifier</td>
<td>The bureau identifier of the other Federal entity involved in
transactions with the reporting entity. Used in conjunction with a
trading partner agency identifier, accommodates future decomposition of
trading partners in GFRS.</td>
<td>Treasury</td>
<td>TBD</td>
<td>NN</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive from vendor code</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Advance Code</td>
<td>Indicates whether a portion of the appropriation was advanced from a
future year, or was made available in a prior year.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td><p>P–Advanced in prior year</p>
<p>F–Advanced from future year</p>
<p>X–Not applicable</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Authority Type Code</td>
<td>Distinguishes among the types of budgetary resources, where it is
not possible to do so by the USSGL account code. For example, the USSGL
rescission accounts (USSGL accounts 4392 and 4393) do not distinguish
between rescissions of appropriations or contract authority.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td><p>P–Appropriation</p>
<p>D–Advance Appropriation</p>
<p>B–Borrowing Authority</p>
<p>C–Contract Authority</p>
<p>R–Re-appropriation</p>
<p>S–Spending Authority from Offsetting Collections</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Availability Code</td>
<td>Indicates whether a budgetary resource is available for new
obligations in the current period, or in a subsequent period within the
current fiscal year, or after being reapportioned in a future fiscal
year.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td><p>A–Available in current period</p>
<p>S–Available in subsequent period</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td><ul>
<li><p>Availability Time</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Exchange or Nonexchange Code</td>
<td>Indicates whether the revenue is exchange revenue or non-exchange
revenue</td>
<td>Treasury<br />
FACTS I documentation</td>
<td><p>X–Exchange</p>
<p>T–Non-exchange</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Trading Partner Main Account Code</td>
<td>The main account code of the other Federal entity involved in
transactions with the reporting entity. Used in conjunction with a
trading partner agency identifier.</td>
<td>Treasury</td>
<td>Values are listed in the Fast Book</td>
<td>NNNN</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td><ul>
<li><p>Direct Transfer Account</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Transfer To or From Code</td>
<td>Indicates whether the transfer is to or from another agency or
account.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td><p>F–From</p>
<p>T–To</p></td>
<td>A</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Credit Cohort Year</td>
<td>The fiscal year in which direct loans are obligated or guarantees
are committed by a program, even if disbursements occur in subsequent
fiscal years.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td>4-digit year</td>
<td>YYYY</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive from the budget fiscal year</td>
<td>Yes</td>
<td><ul>
<li><p>Credit Cohort</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
USSGL Account Attributes</td>
<td>Year of Budget Authority Code</td>
<td>Identifies the fiscal year in which a TAFS is provided with new
no-year budget authority. It is used only for a no-year TAFS in order to
distinguish outlays from new obligational authority vs. outlays from
balances carried forward.</td>
<td>Treasury<br />
FACTS II documentation</td>
<td><p>NEW–Outlays from new budget authority</p>
<p>BAL–Outlays from balances brought forward</p></td>
<td>AAA</td>
<td>Mandatory, when posting to a USSGL account that requires the
attribute</td>
<td>No, system should derive from the budget fiscal year</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
Accounting Period</td>
<td>Accounting Period</td>
<td>The fiscal year and fiscal month in which a transaction is effective
in the general ledger.</td>
<td>N/A</td>
<td><p>4-digit fiscal year</p>
<p>2-digit fiscal month</p></td>
<td>YYYYMM</td>
<td>Mandatory</td>
<td><p>No, system should derive from the system date or transaction
date</p>
<p>Entered, if user overrides</p></td>
<td>Yes</td>
<td><ul>
<li><p>Reporting period</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
Object Class</td>
<td>Object Class Code</td>
<td>Identifies obligations of the Federal government by the types of
goods or services purchased (e.g., personnel compensation, supplies,
rent, or equipment).</td>
<td>OMB</td>
<td>Values are listed in A-11</td>
<td><p>NN</p>
<p>NN</p>
<p>(2 levels─</p>
<p>includes an additional character in the second level for future
expansion)</p></td>
<td>Mandatory on obligating transactions</td>
<td>Yes</td>
<td>Yes</td>
<td><ul>
<li><p>Budget Object Class (BOC)</p></li>
<li><p>Sub-Object Class for the second level</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
Object Class Extension</td>
<td>Object Class Extension Code</td>
<td>An agency-defined extension to the Object Class Code for
agency-specific reporting.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td><p>NN</p>
<p>NN</p>
<p>(2 levels)</p></td>
<td>Optional</td>
<td>Yes</td>
<td>Yes</td>
<td><ul>
<li><p>Sub-Object Class</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Transaction/<br />
Revenue Source</td>
<td>Revenue Source Code</td>
<td>Identifies the type or source of revenue when the general ledger
account is not sufficiently descriptive for internal agency
purposes.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXX</td>
<td>Optional</td>
<td>Yes</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
Budget Fiscal Year</td>
<td>Budget Fiscal Year</td>
<td>The fiscal year in which budget authority is legally apportioned and
made available for obligation.</td>
<td>N/A</td>
<td>4 digit year</td>
<td>YYYY</td>
<td>Mandatory</td>
<td>Depends on system configuration</td>
<td>Yes</td>
<td></td>
</tr>
<tr class="even">
<td>Transaction/<br />
Business Event Type</td>
<td>Business Event Type Code</td>
<td>Indicates the type of activity being reported (e.g., gross
disbursement, funds held outside of Treasury, offsetting collection,
collection to an unavailable receipt.). It is used in combination with
the TAS to determine the transaction effect on the FBWT.</td>
<td>Treasury</td>
<td></td>
<td>NNNNNNNN</td>
<td>Mandatory on FBWT transactions</td>
<td>No, system should derive based on other data on the transaction</td>
<td>Yes</td>
<td><ul>
<li><p>BETC</p></li>
</ul></td>
</tr>
<tr class="odd">
<td>Transaction/<br />
Agency Location Code</td>
<td>Agency Location Code</td>
<td>A code assigned by Treasury to identify each agency that reports
disbursements and collections to Treasury (can be 3, 4, or 8
digits).</td>
<td>Treasury</td>
<td></td>
<td>NNNNNNNN</td>
<td>Mandatory on FBWT Transactions</td>
<td>No</td>
<td>Can be derived at the time of reporting</td>
<td><ul>
<li><p>Accounting Station Symbol</p></li>
</ul></td>
</tr>
<tr class="even">
<td>Critical Agency Mission-Specific</td>
<td>Critical Agency Mission-Specific Field 1</td>
<td>A unique classification element needed by the agency to classify
financial transactions for purposes other than those defined elsewhere
in the CGAC structure.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXXXX</td>
<td>Optional</td>
<td>Depends on system configuration</td>
<td>Depends on system configuration</td>
<td></td>
</tr>
<tr class="odd">
<td>Critical Agency Mission-Specific</td>
<td>Critical Agency Mission-Specific Field 2</td>
<td>A unique classification element needed by the agency to classify
financial transactions for purposes other than those defined elsewhere
in the CGAC structure.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXXXX</td>
<td>Optional</td>
<td>Depends on system configuration</td>
<td>Depends on system configuration</td>
<td></td>
</tr>
<tr class="even">
<td>Critical Agency Mission-Specific</td>
<td>Critical Agency Mission-Specific Field 3</td>
<td>A unique classification element needed by the agency to classify
financial transactions for purposes other than those defined elsewhere
in the CGAC structure.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXXXX</td>
<td>Optional</td>
<td>Depends on system configuration</td>
<td>Depends on system configuration</td>
<td></td>
</tr>
<tr class="odd">
<td>Critical Agency Mission-Specific</td>
<td>Critical Agency Mission-Specific Field 4</td>
<td>A unique classification element needed by the agency to classify
financial transactions for purposes other than those defined elsewhere
in the CGAC structure.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXXXX</td>
<td>Optional</td>
<td>Depends on system configuration</td>
<td>Depends on system configuration</td>
<td></td>
</tr>
<tr class="even">
<td>Critical Agency Mission-Specific</td>
<td>Critical Agency Mission-Specific Field 5</td>
<td>A unique classification element needed by the agency to classify
financial transactions for purposes other than those defined elsewhere
in the CGAC structure.</td>
<td>Agency</td>
<td>Agency-defined</td>
<td>XXXXXX</td>
<td>Optional</td>
<td>Depends on system configuration</td>
<td>Depends on system configuration</td>
<td></td>
</tr>
<tr class="odd">
<td>Future Use</td>
<td>Future Use Field 1</td>
<td>A unique classification element defined by OMB or Treasury for
external reporting requirements.</td>
<td>OMB or Treasury</td>
<td>TBD</td>
<td>XXXXXX</td>
<td>TBD</td>
<td>TBD</td>
<td>TBD</td>
<td></td>
</tr>
<tr class="even">
<td>Future Use</td>
<td>Future Use Field 2</td>
<td>A unique classification element defined by OMB or Treasury for
external reporting requirements.</td>
<td>OMB or Treasury</td>
<td>TBD</td>
<td>XXXXXX</td>
<td>TBD</td>
<td>TBD</td>
<td>TBD</td>
<td></td>
</tr>
</tbody>
</table>

# Appendix A Approach to Developing the CGAC Structure {#appendix-a-approach-to-developing-the-cgac-structure .unnumbered}

The CGAC structure was developed through a collaborative effort of the
Federal financial management community. The project objectives were as
follows:

-   Define the objectives of a uniform accounting classification code

-   Document the current accounting classification structures used
    within the 24 CFO Act agencies (the as-is environment)

-   Determine which elements should be included in the CGAC structure

-   Propose a CGAC structure that includes definitions of the elements,
    their format, and the domain values (or source of values) when the
    values are centrally defined

-   Describe approaches for maintaining the CGAC structure over time.

The CGAC project was divided into four phases:

-   Project initiation

-   Development of CGAC vision and straw man

-   Validation of the CGAC structure

-   Issuance of an exposure draft of the proposed CGAC structure.

During the initial phase of the project, the sponsors were engaged to
ensure that expectations were known, the project approach was
acceptable, and requirements for government participation were defined.

The second phase established the vision for a common government-wide
accounting classification structure that defined the objectives of
developing a standard structure and its contribution to the goals of the
FMLoB initiative. Initial interviews were conducted with six program
agencies to gather information about their current accounting
classification structures. Analysis of this information and requirements
from Treasury for a new TAS format that agencies are to adopt in order
to comply with the GWA Modernization Project[^5] were used to develop an
initial straw man. The straw-man structure also incorporated standard
classification elements required for external financial reporting and
the common classification elements listed in *Core Financial System
Requirements*.

During the third phase, the straw man was refined and validated with
three key stakeholder groups:

-   Representatives of the 24 CFO Act agencies

-   Vendors of financial management systems

-   Federal shared service providers.

The following workshops were conducted with program agencies:

-   April 20---CGAC project overview

-   May 11---discussion of the Fund fields

-   June 14---discussion of the Organization fields

-   July 19---discussion of the Program, Project, Activity, and
    Strategic Goal fields

-   August 2---discussion of the remaining fields (Budget Fiscal Year,
    Cost Center, Object Class, Revenue Source, USSGL Account, and
    Accounting Period).

Agencies provided input on required codes, including the elements that
should be included, the definition of each element, and the
characteristics of each element (its field length, format, and number of
levels where applicable). Agencies also provided information on the
impact of implementation on agencies.

The following workshops were conducted with vendors and SSPs:

-   May 24 (vendors)─ CGAC project overview and discussion of approach
    and potential impact on software requirements

-   June 5 (vendors and SSPs)─ discussion of migration planning and
    implementation approaches for CGAC.

The team spent the majority of the time during the project on developing
the actual structure. The basis for developing the structure included
reporting guidance from FASAB, OMB, and Treasury; current sources of
standardization; and the common financial reporting requirements of
Federal agencies.

In addition, a survey was issued to the 24 CFO Act agencies requesting
information on their accounting classification structures, future plans
for standardization, and system life-cycle status. Survey responses
provided additional input to development of the CGAC structure. Results
of the survey are provided in a companion report, *Results of the
Accounting Classification Information Survey*.

During the final phase of the project, the team developed this report.
This version is an exposure draft to be used to solicit further comment
from the Federal financial management community before the CGAC
structure is adopted.

# Appendix B Elements under Consideration {#appendix-b-elements-under-consideration .unnumbered}

This appendix lists several suggested additions and changes to the CGAC
structure that are under consideration, as well as suggested data
harmonization. These are presented here to solicit comments from the
financial community.

## Suggested Additions {#suggested-additions .unnumbered}

The following additions are suggested:

-   ***Entity or non-entity indicator.*** This indicator identifies
    assets as either those that the reporting entity has authority to
    use in its operations (entity assets) or those that are held by an
    entity but are not available to the entity to use in its operations
    (non-entity assets). The authority to use funds in an entity's
    operations means that entity management has the authority to decide
    how funds are used, or management is legally obligated to use funds
    to meet entity obligations, e.g., repay loans from Treasury. An
    example of non-entity assets is income tax receivables, which the
    Internal Revenue Service collects for the U.S. Government but has no
    authority to spend.

-   *Covered or uncovered liability code*. This code identifies
    liabilities as those covered by budgetary resources (C) or those not
    covered by budgetary resources (U). An example of a covered
    liability is the current portion of environmental liabilities for
    which budgetary resources are made available for liquidation. An
    example of an uncovered liability is the long-term portion of
    environmental liabilities for which resources will be allocated to
    liquidate in the future.

-   ***Current or non-current liability indicator***. This indicator
    identifies liabilities that will be liquidated with current
    resources. For instance, liabilities that are expected to become due
    and payable within a year are generally considered to be current
    liabilities.

-   ***Line of business code.*** This code represents a functional
    business structure that includes all of the agency's major
    operations for aggregations of budget, costs, and performance by
    major operations. (It is a proposed future OMB requirement.)

-   ***Foreign currency code.*** This code identifies the foreign
    currency in which an account payable will be disbursed when that
    disbursement will not be paid in U.S. dollars.

-   ***Country code.*** This code represents countries, dependencies,
    areas of special sovereignty, and their principal administrative
    divisions. Codes include former countries that have been divided or
    merged. As an example, this code would be used to account for
    payments by country.

## Suggested Changes {#suggested-changes .unnumbered}

The following changes are suggested:

-   ***Accounting period.*** Under consideration are two alternative
    formats for the accounting period element:

```{=html}
<!-- -->
```
-   Represent the fiscal month as a 3-character alphabetic code. As an
    example, October 2006 would be represented as "OCT 2006," instead of
    "2006 01" (the format in the CGAC structure). The advantage of the
    proposed format is that it is less ambiguous. The fiscal year and
    month format in the CGAC structure could be misinterpreted to be a
    calendar year and month. For example, "2006 01" could be interpreted
    to be October 2006 or January 2006. The disadvantage is that the
    proposed format does not easily accommodate periods used for
    beginning balances forward (e.g., period 0) and periods used for
    year-end adjustments (e.g., periods 13 and 14).

-   Represent the accounting period as the last date of that month. For
    example, October 2006 would be represented as "10 31 2006."

```{=html}
<!-- -->
```
-   ***Revenue source code.*** Under consideration is an increase in the
    length of this field from 4 characters (proposed in the CGAC
    structure) to 6 characters.

## Suggested Data Harmonization {#suggested-data-harmonization .unnumbered}

Data harmonization generally involves the comparison of data across
systems with the goal of reducing data redundancy and inconsistencies.
The following data harmonization is suggested:

-   ***Elimination of subclass code***. The subclass code is a component
    of the Treasury Account Symbol. (It is reported as a parenthetical
    prefix to the TAS). Previously, this code was used to distinguish
    certain types of activity within a Treasury account (e.g.,
    investment or redemption of U.S. securities) and reported to
    Treasury on the FMS 224.

    The majority of these codes have been replaced by the implementation
    of BETCs that are now used in combination with a TAS to
    differentiate certain types of activities. The remaining subclass
    codes will be used to identify an account (TAS) breakdown requested
    by an agency and approved by Treasury.

    The suggestion to eliminate this code is based on the assumption
    that if the account breakdown is pertinent only to the agency and
    not needed for reporting purposes by Treasury, then the agency can
    establish internal fund codes within its financial system to account
    for the needed breakdown. Data reported to Treasury would be at the
    TAS summary level.

-   ***Alignment of fund type codes***. The fund type codes included in
    the CGAC structure are based on those included in Treasury's Master
    Appropriation File, which can be accessed through the FACTS I
    application. OMB Circular A-11, section 79.3 provides a list of fund
    type codes used in the MAX system. Some of the values used by
    Treasury and OMB are the same, but several are not. In addition, the
    Treasury fund type codes consist of several additional types that
    are not included in the OMB system.

-   ***Alignment of values for agency and bureau identifiers***. As
    described in Appendix F, there are multiple sources for agency and
    bureau codes. These sources need to be aligned, and a single set of
    values established for agency and bureau identifier.

# Appendix C Contributors {#appendix-c-contributors .unnumbered}

Table C-1 lists the individuals who contributed to development of the
CGAC structure.

+------------------------+---------------------------------------------+
| Table C-1.             |                                             |
| Contributors           |                                             |
+========================+=============================================+
| Organization           | Name                                        |
+------------------------+---------------------------------------------+
| Office of Management   | David Alekson                               |
| and Budget             |                                             |
|                        | Chris Fairhall                              |
|                        |                                             |
|                        | Adam Goldberg                               |
|                        |                                             |
|                        | Teresa Tancre                               |
+------------------------+---------------------------------------------+
| Department of          | Howard Campbell                             |
| Agriculture            |                                             |
|                        | Kay Levy                                    |
+------------------------+---------------------------------------------+
| Department of Commerce | Karen McBride                               |
|                        |                                             |
|                        | Mary Palmer (Bureau of Economic Analysis)   |
|                        |                                             |
|                        | Carol Stout (Patent and Trademark Office)   |
+------------------------+---------------------------------------------+
| Department of Defense  | Ray Bombac (Business Transformation Agency) |
|                        |                                             |
|                        | Robert Gonsa (Contractor, Business          |
|                        | Transformation Agency)                      |
|                        |                                             |
|                        | Karl Payne (Business Transformation Agency) |
+------------------------+---------------------------------------------+
| Department of          | Angela Butler                               |
| Education              |                                             |
|                        | Danny Harris                                |
|                        |                                             |
|                        | Anne Kibler                                 |
|                        |                                             |
|                        | Valerie Sciarra                             |
|                        |                                             |
|                        | Steven Sirk                                 |
+------------------------+---------------------------------------------+
| Department of Health   | Jose Villar                                 |
| and Human Services     |                                             |
+------------------------+---------------------------------------------+
| Department of Housing  | Irene Aggrey                                |
| and Urban Development  |                                             |
|                        | Gail Dise                                   |
|                        |                                             |
|                        | Tricia Mancuso                              |
+------------------------+---------------------------------------------+
| Department of the      | Clarence Smith                              |
| Interior               |                                             |
|                        | Ily Soares (National Business Center SSP    |
|                        | representative)                             |
|                        |                                             |
|                        | Marvin Velasquez (National Business Center  |
|                        | SSP representative)                         |
+------------------------+---------------------------------------------+
| Department of Justice  | Mark Bouma (Drug Enforcement Agency)        |
|                        |                                             |
|                        | Darryl Lawson                               |
+------------------------+---------------------------------------------+
| Department of Labor    | Patricia Clark                              |
|                        |                                             |
|                        | Valerie Harris                              |
+------------------------+---------------------------------------------+
| Department of          | Peter Basso                                 |
| Transportation         |                                             |
|                        | Joanne Choi                                 |
|                        |                                             |
|                        | Laurie Howard                               |
|                        |                                             |
|                        | J.B. Morgan (Federal Aviation               |
|                        | Administration, Enterprise Services Center  |
|                        | SSP representative)                         |
|                        |                                             |
|                        | Bo Peeler (Federal Aviation Administration, |
|                        | Enterprise Services Center)                 |
|                        |                                             |
|                        | Meredith Powell                             |
|                        |                                             |
|                        | Susan Tollerson                             |
|                        |                                             |
|                        | Blanca Tovias (Federal Aviation             |
|                        | Administration, Enterprise Services Center  |
|                        | SSP representative)                         |
+------------------------+---------------------------------------------+
| Department of the      | Doug Anderson (Bureau of Public Debt,       |
| Treasury               | Administrative Resource Center SSP          |
|                        | representative)                             |
|                        |                                             |
|                        | Ed Coia (Financial Management Service)      |
|                        |                                             |
|                        | Vicki Fleming (Financial Management         |
|                        | Service)                                    |
|                        |                                             |
|                        | Robin Gilliam (Financial Management         |
|                        | Service)                                    |
|                        |                                             |
|                        | Holden Hogue (Financial Management Service) |
|                        |                                             |
|                        | Arlene Johnson (Financial Management        |
|                        | Service)                                    |
|                        |                                             |
|                        | Matt Miller (Bureau of Public Debt,         |
|                        | Administrative Resource Center SSP          |
|                        | representative)                             |
|                        |                                             |
|                        | Judy Ochs (Departmental Offices, Domestic   |
|                        | Finance)                                    |
|                        |                                             |
|                        | Judy Yuran (Financial Management Service)   |
+------------------------+---------------------------------------------+
| Department of Veterans | Scott Coker                                 |
| Affairs                |                                             |
|                        | Kevin Ruffley                               |
+------------------------+---------------------------------------------+
| Environmental          | David Burkholder                            |
| Protection Agency      |                                             |
|                        | Valerie Chun                                |
|                        |                                             |
|                        | Marlow Scott                                |
|                        |                                             |
|                        | Charles Young                               |
+------------------------+---------------------------------------------+
| Federal Trade          | Diane Reinertson                            |
| Commission             |                                             |
+------------------------+---------------------------------------------+
| General Services       | Jared Leicht                                |
| Administration         |                                             |
|                        | Theresa Lewis                               |
|                        |                                             |
|                        | Angela Smith (SSP representative)           |
|                        |                                             |
|                        | Tanya Smith                                 |
+------------------------+---------------------------------------------+
| National Aeronautics   | Margaret Caulfield                          |
| and Space              |                                             |
| Administration         | MeloJo Kubacki                              |
+------------------------+---------------------------------------------+
| National Science       | Karin Dasuki                                |
| Foundation             |                                             |
+------------------------+---------------------------------------------+
| Office of Personnel    | Iris Edwards                                |
| Management             |                                             |
+------------------------+---------------------------------------------+
| Social Security        | Cass Glenn                                  |
| Administration         |                                             |
|                        | Kristina Poist                              |
+------------------------+---------------------------------------------+
| Financial Systems      | Doris Chew                                  |
| Integration Office     |                                             |
| (formerly JFMIP)       | Dale Miller                                 |
|                        |                                             |
|                        | Mary Mitchell                               |
|                        |                                             |
|                        | Michael Ploen                               |
|                        |                                             |
|                        | Keith Thurston                              |
+------------------------+---------------------------------------------+
| Program Office Support | Carol Christian                             |
| (LMI)                  |                                             |
|                        | Debra Dunn                                  |
|                        |                                             |
|                        | Susan Johnson                               |
|                        |                                             |
|                        | Joe Kulenguski                              |
|                        |                                             |
|                        | Loan Nguyen                                 |
|                        |                                             |
|                        | Carol Pickens                               |
|                        |                                             |
|                        | Ronald Rhodes                               |
|                        |                                             |
|                        | Maureen Stratford                           |
|                        |                                             |
|                        | Duane Whitt                                 |
|                        |                                             |
|                        | Milissa Young-Loiselle                      |
+------------------------+---------------------------------------------+

.

# Appendix D Logical Data Model {#appendix-d-logical-data-model .unnumbered}

This appendix depicts the relationships among the CGAC elements in the
logical data model---Figure D-1.

To read the model, one starts with a box in the model.

If the box has a diamond touching it on the end of a line, it is the
parent of the box connected to the line. For example, Treasury Account
Symbol_Fund is the parent to Budget Account_Fund.

Continuing with the same example, the line connecting the boxes states
Includes, and there are two numbers at the ends of the line. To
interpret the line, start with the box with the diamond touching it and
read "one Treasury Account Symbol_Fund includes zero or one Budget
Account_Fund."

The data names shown in the model add data types to the business names
found elsewhere in this document. The word to the right of the colons in
the boxes describes the data type of the data element. For example, the
business name is Program Code; the model displays this as Program_Code :
Code, where : Code represents the data type.

![](media/image10.png){width="9.499305555555555in"
height="6.483333333333333in"}Figure D-1. Logical Data Model Depicting
CGAC Element Relationships

# Appendix E Accounting Classification-Related Requirements in *Core Financial System Requirements* {#appendix-e-accounting-classification-related-requirements-in-core-financial-system-requirements .unnumbered}

The following requirements, which appear in *Core Financial System
Requirements*, relate to accounting classification functionality. Some
of these requirements may need to be modified once the CGAC structure is
finalized.

## System Management {#system-management .unnumbered}

SMA-01 **Accounting classification---**Maintain an accounting
classification structure that includes the following elements:

-   Treasury Account Symbol

-   Budget fiscal year

-   Internal fund code

-   Organization

-   Program

-   Project

-   Activity

-   Cost center

-   Object class

-   Revenue source

-   Budget function

-   Budget sub-function code

-   Accounting period.

> Maintain each classification element independently. For example,
> budget fiscal year must be maintained as a separate value from the
> period of availability component in the TAFS.

SMA-02 **Additional accounting classifications---**Define five
additional accounting classifications elements, including element titles
and valid values.

SMA-03 **Classify transactions---**Classify transactions by standard and
agency-defined accounting classification elements.

SMA-04 **Short classification codes---**Derive full accounting
classifications on transactions from abbreviated user input. Examples of
methods include: entering shorthand codes, deriving elements from an
entered field, or providing users with a list of values from which to
choose.

SMA-05 **Accounting classification tables---**Add, change, or deactivate
elements of the accounting classification structure and define valid ACE
values without programming changes (e.g., through online table updates).

SMA-06 **Accounting classification effective date---**Capture an
effective date for accounting classification structure and valid value
changes. Activate or deactivate accounting classification changes based
on effective date.

SMA-08 **Revenue source code structure---**Maintain a revenue source
code structure to classify types of revenue and receipts as defined by
the agency, such as rental income, sales by product type and income by
type of service performed.

SMA-09 **Treasury Account Symbol---**Maintain a TAS structure that
includes the following components defined by Treasury and OMB:

-   Subclass

-   Agency code

-   Hyphen (when co-owner is not null)

-   Transfer agency

-   Fiscal year (period of availability)

-   Main account number

-   Sub-account symbol.

SMA-10 **Accounting classification structure levels---**Define
additional (lower) levels in the fund, program, project, organization
and object class structures (e.g. establish parent child relationships
with the ability to summarize, distribute funds, and report data at all
defined levels).

SMA-11 **ACE associations---**Maintain an accounting classification
structure that can associate each element with multiple other elements
and element values, including:

-   TAS to multiple internal funds

-   Internal fund to multiple organizations, programs, projects, and
    activities

-   Organization to multiple programs, projects and activities

-   Project code to multiple organizations, programs and activities

-   Program to multiple organizations, projects and activities.

SMA-12 **Object class code structure---**Maintain an object class
structure consistent with the standard object class codes defined in OMB
Circular A-11. Accommodate additional (lower) levels in the object class
structure, e.g., by establishing parent child relationships.

SMA-13 **Pre-configured BOC codes---**Deliver the Core financial system
software populated with the 3-digit Budget Object Classification codes
specified in OMB Circular No. A-11.

SMB-30 **Validate ACE---**Validate transaction accounting classification
elements. Prevent the recording of transactions with missing, invalid or
inactive classification elements or values.

SME-04 **Accounting classification history---**Generate an audit trail
of all accounting classification structure additions, changes and
deactivations, including the effective dates of the changes.

## General Ledger Management {#general-ledger-management .unnumbered}

GLA-01 **Chart of accounts---**Maintain a chart of accounts consistent
with the U.S. SGL Chart of Accounts, including the proprietary,
budgetary, and memorandum accounts, basic numbering structure, and
account titles.

GLA-02 **Account attributes---**Maintain an association between the
chart of accounts and valid attribute domain values used for Treasury
reporting (e.g., FACTS I, FACTS II and GFRS reporting).

GLA-04 **Sub-accounts---**Define agency-specific GL sub-accounts that
summarize to U.S. SGL accounts.

GLA-05 **Sub-account length---**Accommodate an additional 2 digits
beyond the U.S. SGL account for agency-specific GL sub-accounts.

GLA-09 **Pre-configured U.S. SGL accounts---**Deliver the Core financial
system software populated with the current published values for the U.S.
SGL chart of accounts.

GLA-10 **Pre-configured FACTS II attributes---**Deliver the Core
financial system software populated with the current published values
for the FACTS II attributes.

GLB-05 **Posting derivation---**Define standard transactions that derive
general ledger postings based on accounting classification elements or
other document data elements.

GLB-06 **Transaction rules---**Define edit rules for standard
transactions to require, prohibit, or set a default value for accounting
classification elements.

GLC-02 **Classifying transactions by attribute---**Classify accounting
transactions by U.S. SGL attributes required for FACTS I, FACTS II, and
GFRS reporting as specified by the current supplement(s) to the TFM.

GLC-04 **Balanced GL postings by ACS---**Prevent transactions from
posting that would cause general ledger debits and credits to be
out-of-balance at any level of the agency's accounting classification
structure specified on a transaction.

## Budgetary Resource Management {#budgetary-resource-management .unnumbered}

FMC-02 **Budget execution documents data---**Capture fund specific
information (e.g., public law, program, authority type, apportionment
category, etc.) on budget execution documents.

FMC-04 **Internal funds control document---**Capture multiple internal
fund codes based on a single apportionment schedule, ensuring that
unique fund characteristics (e.g. authority type, apportionment
category) are available for funds control purposes.

FMD-02 **Fund distributions---**Record allotments, sub-allotments,
allocations and allowances (i.e. distribute funds) to multiple
organizational levels or other elements of accounting classification.

FMD-05 **Fund distribution modification---**Record the modification of
funding distributions at multiple organizational levels or elements of
the accounting classification structure.

FME-01 **Monitor use of funds---**Monitor the use of funds at each
organizational level or other accounting classification to which budget
authority is distributed. Reject, warn or inform the agency by spending
document line when distributed authority is exceeded.

## Cost Management {#cost-management .unnumbered}

CMA-01 **Define cost objects---**Define the following types of cost
objects for accumulation, distribution and reporting purposes:

-   Accounting classification elements

-   Specific customers, vendors, reimbursable agreements, contracts,
    PAs, task orders, work orders, and grants

-   GPRA goals.

# Appendix F Summary of Changes Needed to Align the Central Agencies with the CGAC Structure {#appendix-f-summary-of-changes-needed-to-align-the-central-agencies-with-the-cgac-structure .unnumbered}

The CGAC structure proposed in this report reflects several changes to
standard government-wide codes. These changes are intended to do the
following:

-   Eliminate redundant data elements

-   Provide for consistency in the data elements used across systems

-   Better conform to data-naming standards.

One of the key CGAC components, organization, contains two
government-wide elements: agency and bureau identifier. Today, agency
identification codes are defined differently by two central agencies,
but they are used for similar purposes. OMB assigns a 3-character agency
code to identify budget accounts. Treasury maintains a 2-character
agency code to identify Treasury accounts and trading partners. The
codes have different values and should be aligned so that agencies do
not have to maintain both values in their systems.

Similarly, bureau identification codes are defined by multiple sources,
including OMB, GSA, Treasury, and NIST. Treasury has a 4-character code
used by GFRS (trading partner code) that is effectively an agency
identification code followed by a subcomponent of the agency, which is
similar to a bureau. NIST also maintains a 4-character organization code
that includes both agency and bureau.

The bureau identification codes assigned by these agencies may serve
different purposes. The bureau identifier specified in the CGAC
structure (part of the entity identifier) is used to identify a major
subcomponent of an agency for financial reporting. Before the CGAC
structure can be finalized, an authoritative source for the bureau
identifier must be determined. A separate task force with
representatives from agencies that assign bureau identification codes
for government-wide use should be set up to determine whether one source
would meet all of their needs. Treasury will need to play a major role
in this effort, because it issues policy and guidance on financial
reporting.

When a single source of agency and bureau identifiers is determined, the
same values should be used for trading partner identifiers.

In addition to standardizing agency and bureau identifiers, changes are
needed to align other CGAC elements.

Tables F-1, F-2, and F-3 show the alignment of the names, domain values,
and definitions of FACTS I and FACTS II attributes that serve the same
purpose as the CGAC attribute.

+--------+-------------------+-------------------+-------------------+
| Table  |                   |                   |                   |
| F-1.   |                   |                   |                   |
| Ali    |                   |                   |                   |
| gnment |                   |                   |                   |
| of     |                   |                   |                   |
| FACTS  |                   |                   |                   |
| I and  |                   |                   |                   |
| FACTS  |                   |                   |                   |
| II     |                   |                   |                   |
| Attri  |                   |                   |                   |
| butes\ |                   |                   |                   |
| with   |                   |                   |                   |
| CGAC   |                   |                   |                   |
| F      |                   |                   |                   |
| ederal |                   |                   |                   |
| or     |                   |                   |                   |
| Non-F  |                   |                   |                   |
| ederal |                   |                   |                   |
| Code   |                   |                   |                   |
+========+===================+===================+===================+
| Item   | FACTS I Attribute | FACTS II          | CGAC Attribute\   |
|        |                   | Attribute         | (for use in FACTS |
|        |                   |                   | I and II)         |
+--------+-------------------+-------------------+-------------------+
| Att    | F                 | Transaction       | Federal or        |
| ribute | ederal/Nonfederal | Partner           | Non-Federal Code  |
| Name   |                   |                   |                   |
+--------+-------------------+-------------------+-------------------+
| Defi   | Indicates the     | Indicates type of | Identifies the    |
| nition | type of entity    | entity involved   | type of entity    |
|        | involved in       | in transactions   | involved in       |
|        | transactions with | with the          | transactions with |
|        | the reporting     | reporting entity, | the reporting     |
|        | entity, that is,  | that is, other    | entity: other     |
|        | other Federal     | Federal entities  | Federal entities  |
|        | entities (F) or   | (F), non-Federal  | (F) or            |
|        | non-Federal       | entities such as  | non-Federal       |
|        | entities such as  | private entities  | entities such as  |
|        | private entities  | or local, state,  | private entities  |
|        | or local, state,  | tribal, or        | or local, state,  |
|        | tribal, or        | foreign           | tribal, or        |
|        | foreign           | governments (X),  | foreign           |
|        | governments (N).  | or exceptions for | governments (N),  |
|        |                   | other non-Federal | or exceptions for |
|        |                   | partners (E).     | other non-Federal |
|        |                   |                   | partners (E).     |
+--------+-------------------+-------------------+-------------------+
| Domain | F--Federal        | F--Federal        | F--Federal        |
| Value  |                   |                   |                   |
|        | N--Non-Federal    | X--Non-Federal    | N--Non-Federal    |
|        |                   |                   |                   |
|        |                   | E--Non-Federal    | E--Non-Federal    |
|        |                   | Exception         | Exception         |
+--------+-------------------+-------------------+-------------------+

+--------+-------------------+-------------------+-------------------+
| Table  |                   |                   |                   |
| F-2.   |                   |                   |                   |
| Ali    |                   |                   |                   |
| gnment |                   |                   |                   |
| of     |                   |                   |                   |
| FACTS  |                   |                   |                   |
| I and  |                   |                   |                   |
| FACTS  |                   |                   |                   |
| II     |                   |                   |                   |
| Attri  |                   |                   |                   |
| butes\ |                   |                   |                   |
| with   |                   |                   |                   |
| CGAC   |                   |                   |                   |
| T      |                   |                   |                   |
| rading |                   |                   |                   |
| P      |                   |                   |                   |
| artner |                   |                   |                   |
| Agency |                   |                   |                   |
| Att    |                   |                   |                   |
| ribute |                   |                   |                   |
+========+===================+===================+===================+
| Item   | FACTS I Attribute | FACTS II          | CGAC Attribute\   |
|        |                   | Attribute         | (for use in FACTS |
|        |                   |                   | I and II)         |
+--------+-------------------+-------------------+-------------------+
| Att    | Trading Partner   | Direct Transfer   | Trading Partner   |
| ribute |                   | Agency            | Agency identifier |
| Name   |                   |                   |                   |
+--------+-------------------+-------------------+-------------------+
| Defi   | The Treasury      | The Treasury      | The Agency        |
| nition | Department Code   | Department Code   | Identifier of the |
|        | of the other      | of the other      | other Federal     |
|        | Federal entity    | Federal entity    | entity involved   |
|        | involved in       | involved in       | in transactions   |
|        | transactions with | transactions with | with the          |
|        | the reporting     | the reporting     | reporting entity. |
|        | entity. Used in   | entity.           |                   |
|        | conjunction with  |                   | -   Used in FACTS |
|        | Federal or        |                   |     I in          |
|        | non-Federal       |                   |     conjunction   |
|        | attribute of "F." |                   |     with a        |
|        |                   |                   |     Federal or    |
|        |                   |                   |     non-Federal   |
|        |                   |                   |     code of "F."  |
|        |                   |                   |                   |
|        |                   |                   | -   Used in FACTS |
|        |                   |                   |     II in         |
|        |                   |                   |     conjunction   |
|        |                   |                   |     with a        |
|        |                   |                   |     Trading       |
|        |                   |                   |     Partner Main  |
|        |                   |                   |     Account Code  |
|        |                   |                   |     and a         |
|        |                   |                   |     Transfer To   |
|        |                   |                   |     or From code. |
+--------+-------------------+-------------------+-------------------+
| Domain | Treasury          | Treasury          | Treasury          |
| Value  |                   |                   |                   |
+--------+-------------------+-------------------+-------------------+

+--------+-------------------+-------------------+-------------------+
| Table  |                   |                   |                   |
| F-3.   |                   |                   |                   |
| Ali    |                   |                   |                   |
| gnment |                   |                   |                   |
| of     |                   |                   |                   |
| FACTS  |                   |                   |                   |
| I and  |                   |                   |                   |
| FACTS  |                   |                   |                   |
| II     |                   |                   |                   |
| Attri  |                   |                   |                   |
| butes\ |                   |                   |                   |
| with   |                   |                   |                   |
| CGAC   |                   |                   |                   |
| Budget |                   |                   |                   |
| Subfu  |                   |                   |                   |
| nction |                   |                   |                   |
| Code   |                   |                   |                   |
+========+===================+===================+===================+
| Item   | FACTS I Attribute | FACTS II          | CGAC Attribute\   |
|        |                   | Attribute         | (for use in FACTS |
|        |                   |                   | I and II)         |
+--------+-------------------+-------------------+-------------------+
| Att    | Budget            | Function          | Budget            |
| ribute | Subfunction Code  |                   | Subfunction Code  |
| Name   |                   |                   |                   |
+--------+-------------------+-------------------+-------------------+
| Defi   | Subclassification | Classification of | Subclassification |
| nition | of data according | data according to | of data according |
|        | to major purpose  | major purpose     | to major purpose  |
|        | served or         | served (national  | served or         |
|        | national need     | defense or        | national need     |
|        | addressed.        | non-national      | addressed.        |
|        |                   | defense) used for | Classifications   |
|        |                   | Graha             | are required by   |
|        |                   | m-Rudman-Hollings | Congressional     |
|        |                   | (G-R-H)           | Budget Act of     |
|        |                   | sequestration.    | 1974.             |
|        |                   | Classifications   |                   |
|        |                   | are required by   |                   |
|        |                   | Congressional     |                   |
|        |                   | Budget Act of     |                   |
|        |                   | 1974.             |                   |
+--------+-------------------+-------------------+-------------------+
| Domain | Subfunction       | DEF--National     | Subfunction       |
| Value  | values listed in  | defense           | values listed in  |
|        | OMB A-11          |                   | OMB A-11          |
|        |                   | NND--Non-national |                   |
|        |                   | defense           |                   |
+--------+-------------------+-------------------+-------------------+

Table F-4 summarizes changes to attribute names to conform to
data-naming standards.

  -------------------------------------------------------------------------
  Table F-4.                                
  Changes to                                
  Attribute                                 
  Names                                     
  ----------- ----------------------------- -------------------------------
  System      Current Attribute Name        Proposed Name

  FACTS I     Federal Nonfederal            Federal or Non-Federal Code

  FACTS I     Trading Partner               Trading Partner Agency
                                            Identifier

  FACTS I     Exchange Nonexchange          Exchange or Nonexchange Code

  FACTS I     Custodial Noncustodial        Custodial or Noncustodial Code

  FACTS I     Budget Subfunction            Budget Subfunction Code

  FACTS II    Advance Flag                  Advance Code

  FACTS II    Apportionment Category        Apportionment Category Code

  FACTS II    Apportionment Category B      Apportionment Category B
              Program                       Program Code

  FACTS II    Category B Text               Apportionment Category B
                                            Program Text

  FACTS II    Authority Type                Authority Type Code

  FACTS II    Availability Time             Availability Code

  FACTS II    BEA Category Indicator        BEA Category Code

  FACTS II    Borrowing Source              Borrowing Source Code

  FACTS II    Credit Cohort                 Credit Cohort Year

  FACTS II    Definite/Indefinite Flag      Definite or Indefinite Code

  FACTS II    Direct Transfer Account       Trading Partner Main Account
                                            Code

  FACTS II    Direct Transfer Agency        Trading Partner Agency
                                            Identifier

  FACTS II    Function                      Budget Subfunction Code

  FACTS II    Reimbursable Flag             Direct or Reimbursable Code

  FACTS II    TAFS Status                   Treasury Account Status Code

  FACTS II    Program Report Category       Program Report Category Code

  FACTS II    Program Report Category Text  No change

  FACTS II    Public Law Number             No change

  FACTS II    Transaction Partner           Federal or NonFederal Code

  FACTS II    Transfer To From              Transfer To or From Code

  FACTS II    Year of Budget Authority      Year of Budget Authority Code
  -------------------------------------------------------------------------

Table F-5 contains an addition in the CGAC structure. This attribute,
used in conjunction with the trading partner agency identifier, will
identify the component elements of the 4-character GFRS trading partner
code. It will provide for consistency between the entity identifier code
and the GFRS trading partner code.

+--------+-----------------+----------------------+-------------------+
| Table  |                 |                      |                   |
| F-5.   |                 |                      |                   |
| Ad     |                 |                      |                   |
| dition |                 |                      |                   |
| in the |                 |                      |                   |
| CGAC   |                 |                      |                   |
| Str    |                 |                      |                   |
| ucture |                 |                      |                   |
+========+=================+======================+===================+
| System | Proposed New    | Proposed Definition  | Source of Domain  |
|        |                 |                      | Values            |
|        | Attribute       |                      |                   |
+--------+-----------------+----------------------+-------------------+
| GFRS   | Trading         | The bureau           | Treasury          |
|        | Partner\        | identifier of the    |                   |
|        | Bureau          | other Federal entity |                   |
|        | Identifier      | involved in          |                   |
|        |                 | transactions with    |                   |
|        |                 | the reporting        |                   |
|        |                 | entity. Used in      |                   |
|        |                 | conjunction with     |                   |
|        |                 | trading partner      |                   |
|        |                 | agency identifier,   |                   |
|        |                 | accommodates future  |                   |
|        |                 | decomposition of     |                   |
|        |                 | trading partners in  |                   |
|        |                 | GFRS.                |                   |
+--------+-----------------+----------------------+-------------------+

Table F-6 contains a suggested deletion of a FACTS II attribute. This
attribute can be derived by Treasury through a calculation of the
unobligated status accounts and does not need to be reported by the
agency.

  ---------------------------------------------------------------------------
  Table F-6.                                             
  Deletion                                               
  from the                                               
  FACTS II                                               
  Attributes                                             
  ------------ ------------------ ---------------------- --------------------
  System       Attribute          Definition             Reason
               Proposed\                                 
               for Deletion                              

  FACTS II     Deficiency Flag    Indicates that an      Treasury can derive
                                  appropriation is       based on a
                                  deficient and requires calculation of
                                  an appropriation or    account balances.
                                  offsetting collections 
                                  to liquidate unpaid    
                                  obligations.           
  ---------------------------------------------------------------------------

# Appendix G CGAC Elements Used in Reporting {#appendix-g-cgac-elements-used-in-reporting .unnumbered}

This appendix contains a matrix showing which CGAC elements are used in
which external reports.

![](media/image11.wmf){width="6.840277777777778in"
height="9.272916666666667in"}

# Appendix H Document Change History {#appendix-h-document-change-history .unnumbered}

Table H-1 provides a history of the changes made to this document.

Table H-1. Document Change History

  -------------------------------------------------------------------------
  Version Number    Description of     Name of Author    Date Published
                    Change                               
  ----------------- ------------------ ----------------- ------------------
  0.3               Initial draft      FSIO              September 22, 2006

  0.4               Exposure draft for FSIO              September 29, 2006
                    limited audience                     

  0.5               Incorporate        FSIO              November 2, 2006
                    comments from                        
                    subteam                              

  0.6               Exposure drsft     FSIO              November 17, 2006

                                                         
  -------------------------------------------------------------------------

[^1]: For more information on FMLoB initiatives, see Memorandum for
    Chief Financial Officers, Update on the Financial Management Line of
    Business and the Financial Systems Integration Office, December 16,
    2005.

[^2]: Office of Management and Budget, Circular A-127, *Financial
    Management Systems*, July 23, 1993.

[^3]: Office of Federal Financial Management, *Core Financial System
    Requirements*,\
    OFFM-NO-0106, January 2006.

[^4]: The relevant language in A-127 is "Agency-wide Financial
    Information Classification Structure. The design of the financial
    management systems shall reflect an agency-wide financial
    information classification structure that is consistent with the
    U.S. Government Standard General Ledger, provides for tracking of
    specific program expenditures, and covers financial and financially
    related information."

[^5]: For more information on the GWA Modernization Project and a
    timeline for agency implementation, see
    http://www.fms.treas.gov/gwa/.