#### [BUDGET AGENCY]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+------+------+
| Budget_     | A unique code for a    | OMB     | 3/A  | SF   | OMB  |
| Agency_Code | department, agency, or | C       |      | 133, |      |
|             | establishment of the   | ircular |      |      |      |
|             | U.S. Government. The   | No.     |      | P&F  |      |
|             | code is assigned by    | A-11    |      |      |      |
|             | OMB.                   |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Budget_A    | The title of a         | OMB     | 1    | SF   | OMB  |
| gency_Title | department, agency, or | C       | 25/A | 133, |      |
|             | establishment of the   | ircular |      |      |      |
|             | U.S. Government. The   | No.     |      | P&F  |      |
|             | title is assigned by   | A-11    |      |      |      |
|             | OMB.                   |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Branch_Of   | Distinguishes among    | E -     | 1/A  | SF   | OMB  |
| _Government | branches of            | Ex      |      | 133, |      |
|             | Government.            | ecutive |      |      |      |
|             |                        | Branch  |      | P&F  |      |
|             |                        |         |      |      |      |
|             |                        | L -     |      |      |      |
|             |                        | Legi    |      |      |      |
|             |                        | slative |      |      |      |
|             |                        | Branch  |      |      |      |
|             |                        |         |      |      |      |
|             |                        | J -     |      |      |      |
|             |                        | J       |      |      |      |
|             |                        | udicial |      |      |      |
|             |                        | Branch  |      |      |      |
+-------------+------------------------+---------+------+------+------+
| User_Stamp  | Who last updated the   | N/A     | 8/A  | N/A  | Sy   |
|             | record.                |         |      |      | stem |
+-------------+------------------------+---------+------+------+------+
| Date_Stamp  | Date when the record   | N/A     | 10/  | N/A  | Sy   |
|             | was last updated.      |         | Date |      | stem |
|             |                        |         | YY   |      |      |
|             |                        |         | YY/M |      |      |
|             |                        |         | M/DD |      |      |
+-------------+------------------------+---------+------+------+------+
| Time_Stamp  | Time when the record   | N/A     | 8/   | N/A  | Sy   |
|             | was last updated.      |         | Time |      | stem |
|             |                        |         | HH:M |      |      |
|             |                        |         | M:SS |      |      |
+-------------+------------------------+---------+------+------+------+

#### 

#### [BUDGET BUREAU]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

  --------------------- ------------------------- ---------- ------------ ------- --------
  Budget_Agency_Code    A unique code for a       OMB        3/A          SF 133, OMB
                        department, agency, or    Circular                P&F     
                        establishment of the U.S. No. A-11                        
                        Government. The code is                                   
                        assigned by OMB.                                          

  Budget_Bureau_Code    Used in conjunction with  OMB        2/A          SF 133, OMB
                        the Budget Agency Code,   Circular                P&F     
                        the Budget Bureau Code    No. A-11                        
                        represents an                                             
                        organizational unit                                       
                        within an agency. The                                     
                        code is assigned by OMB.                                  

  Budget_Bureau_Title   The title of an           OMB        125/A        SF 133, OMB
                        organizational unit       Circular                P&F     
                        within an agency. The     No. A-11                        
                        title is assigned by OMB.                                 

  B_User_Stamp          Who last updated the      N/A        8/A          N/A     System
                        record.                                                   

  B_Date_Stamp          Date when the record was  N/A        10/Date      N/A     System
                        last updated.                        YYYY/MM/DD           

  B_Time_Stamp          Time when the record was  N/A        8/Time       N/A     System
                        last updated.                        HH:MM:SS             
  --------------------- ------------------------- ---------- ------------ ------- --------

[BUDGET ACCOUNT]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+----------+----+------+------+
| Budget_     | A unique code for a    | OMB      | 3  | SF   | OMB  |
| Agency_Code | department, agency, or | Circular | /A | 133, |      |
|             | establishment of the   | No. A-11 |    | P&F  |      |
|             | U.S. Government. The   |          |    |      |      |
|             | code is assigned by    |          |    |      |      |
|             | OMB.                   |          |    |      |      |
+-------------+------------------------+----------+----+------+------+
| Budget_     | Used in conjunction    | OMB      | 2  | SF   | OMB  |
| Bureau_Code | with the Budget Agency | Circular | /A | 133, |      |
|             | Code, the Budget       | No. A-11 |    | P&F  |      |
|             | Bureau Code represents |          |    |      |      |
|             | an organizational unit |          |    |      |      |
|             | within an agency. The  |          |    |      |      |
|             | code is assigned by    |          |    |      |      |
|             | OMB.                   |          |    |      |      |
+-------------+------------------------+----------+----+------+------+
| Budget_A    | Used in conjunction    | OMB      | 6  | SF   | OMB  |
| ccount_Code | with the Budget Agency | Circular | /A | 133, |      |
|             | Code and the Budget    | No. A-11 |    | P&F  |      |
|             | Bureau Code, the       |          |    |      |      |
|             | Budget Account Code    |          |    |      |      |
|             | uniquely represents a  |          |    |      |      |
|             | Budget account, which  |          |    |      |      |
|             | is an administrative   |          |    |      |      |
|             | or functional          |          |    |      |      |
|             | subdivision of a       |          |    |      |      |
|             | budget agency and      |          |    |      |      |
|             | sometimes a budget     |          |    |      |      |
|             | bureau. Budget         |          |    |      |      |
|             | accounts are the basic |          |    |      |      |
|             | building blocks of     |          |    |      |      |
|             | budget formulation.    |          |    |      |      |
+-------------+------------------------+----------+----+------+------+
| Budget_Ac   | Title assigned by OMB  | OMB      | 1  | SF   | OMB  |
| count_Title | to a budget account.   | Circular | 25 | 133, |      |
|             |                        | No. A-11 | /A |      |      |
|             |                        |          |    | P&F  |      |
+-------------+------------------------+----------+----+------+------+
| B           | Indicates whether the  | ON - On  | 3  | SF   | OMB  |
| udget_Statu | OMB account is         | budget   | /A | 133, |      |
| s_Indicator | included within the    |          |    |      |      |
|             | budget totals          | OFF -    |    | P&F  |      |
|             | published in the       | Off      |    |      |      |
|             | President\'s Budget,   | budget   |    |      |      |
|             | based on the terms of  |          |    |      |      |
|             | the laws. Some         | FIN -    |    |      |      |
|             | presentations in the   | F        |    |      |      |
|             | President\'s Budget    | inancing |    |      |      |
|             | distinguish on-budget  | Account  |    |      |      |
|             | totals from off-budget |          |    |      |      |
|             | totals for budget      | GSE -    |    |      |      |
|             | authority, outlays and | Go       |    |      |      |
|             | receipts. (The Budget  | vernment |    |      |      |
|             | System and Concepts    | S        |    |      |      |
|             | and Glossary, of the   | ponsored |    |      |      |
|             | President\'s Budget)   | En       |    |      |      |
|             |                        | terprise |    |      |      |
+-------------+------------------------+----------+----+------+------+
| B_Pub_Tr    | The primary Treasury   | Treasury | 2  | P&F  | OMB  |
| easury_Depa | Department (Agency)    | F        | /A |      |      |
| rtment_Code | Code printed for each  | inancial |    |      |      |
|             | OMB Account in the     | Manual   |    |      |      |
|             | President\'s Budget.   | Vol. I,  |    |      |      |
|             |                        | Part 2,  |    |      |      |
|             |                        | Chapter  |    |      |      |
|             |                        | 1500     |    |      |      |
+-------------+------------------------+----------+----+------+------+
| B_Pub_Trea  | The primary Treasury   | Treasury | 4  | P&F  | OMB  |
| sury_Accoun | Account Code printed   | F        | /A |      |      |
| t_Main_Code | for each OMB Account   | inancial |    |      |      |
|             | in the President\'s    | Manual   |    |      |      |
|             | Budget.                | Vol. I,  |    |      |      |
|             |                        | Part 2,  |    |      |      |
|             |                        | Chapter  |    |      |      |
|             |                        | 1500;    |    |      |      |
|             |                        |          |    |      |      |
|             |                        | OMB      |    |      |      |
|             |                        | Circular |    |      |      |
|             |                        | No. A-11 |    |      |      |
+-------------+------------------------+----------+----+------+------+
| Receipt_A   | Indicates whether      | Y -- Yes | 1  | Gen  | OMB  |
| ccount_Flag | Federal Account Symbol |          | /A | eral |      |
|             | is a receipt account   | N - No   |    | A    |      |
|             | (or an expenditure     |          |    | dmin |      |
|             | account).              |          |    |      |      |
+-------------+------------------------+----------+----+------+------+
| De          | Indicates whether      | T -      | 1  | FMS  | Trea |
| fault_Borro | borrowing source is    | Treasury | /A | 2    | sury |
| wing_Source | Treasury, public, or   |          |    | 108, |      |
|             | both.                  | P -      |    | P&F  |      |
|             |                        | Public   |    |      |      |
|             |                        |          |    |      |      |
|             |                        | B - Both |    |      |      |
+-------------+------------------------+----------+----+------+------+

[BUDGET ACCOUNT]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+---------+------+-----+------+
| Default_     | Indicates whether the | D -     | 1/A  | P&F | OMB  |
| BEA_Category | Budget Enforcement    | Discre  |      |     |      |
|              | Act (BEA) category is | tionary |      |     |      |
|              | mandatory,            |         |      |     |      |
|              | discretionary, or     | M -     |      |     |      |
|              | emergency             | Ma      |      |     |      |
|              | discretionary.        | ndatory |      |     |      |
|              |                       |         |      |     |      |
|              |                       | E -     |      |     |      |
|              |                       | Em      |      |     |      |
|              |                       | ergency |      |     |      |
|              |                       | Discre  |      |     |      |
|              |                       | tionary |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| Defa         | Classification of     | OMB     | 3/A  | P&F | OMB  |
| ult_Function | data according to     | C       |      |     |      |
|              | major purpose served. | ircular |      |     |      |
|              | (e.g., income,        | No.     |      |     |      |
|              | security, or national | A-11    |      |     |      |
|              | defense).             |         |      |     |      |
|              | Classifications are   |         |      |     |      |
|              | required by           |         |      |     |      |
|              | Congressional Budget  |         |      |     |      |
|              | Act of 1974.          |         |      |     |      |
+--------------+-----------------------+---------+------+-----+------+
| A_User_Stamp | Who last updated the  | N/A     | 8/A  | N/A | Sy   |
|              | record.               |         |      |     | stem |
+--------------+-----------------------+---------+------+-----+------+
| A_Date_Stamp | Date when the record  | N/A     | 10/  | N/A | Sy   |
|              | was last updated.     |         | Date |     | stem |
|              |                       |         | YY   |     |      |
|              |                       |         | YY/M |     |      |
|              |                       |         | M/DD |     |      |
+--------------+-----------------------+---------+------+-----+------+
| A_Time_Stamp | Time when the record  | N/A     | 8/   | N/A | Sy   |
|              | was last updated.     |         | Time |     | stem |
|              |                       |         | HH:M |     |      |
|              |                       |         | M:SS |     |      |
+--------------+-----------------------+---------+------+-----+------+

##### 

##### FEDERAL ACCOUNT SYMBOL

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+---------+------+------+------+
| Treasury_Dep | Used in conjunction   | T       | 2/A  | SF   | Trea |
| artment_Code | with the Treasury     | reasury |      | 133, | sury |
|              | Account Main Code,    | Fi      |      |      |      |
|              | the Treasury          | nancial |      | FMS  |      |
|              | Department Code       | Manual  |      | 2    |      |
|              | represents the        | Vol. I, |      | 108, |      |
|              | department, agency or | Part 2, |      |      |      |
|              | establishment of the  | Chapter |      | P&F  |      |
|              | U.S. Government that  | 1500    |      |      |      |
|              | is responsible for    |         |      |      |      |
|              | the Federal account   |         |      |      |      |
|              | symbol. The Treasury  |         |      |      |      |
|              | Department Code is    |         |      |      |      |
|              | assigned by the       |         |      |      |      |
|              | Department of the     |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Tr           | Used in conjunction   | T       | 4/A  | SF   | OMB, |
| easury_Accou | with Treasury         | reasury |      | 133, | Trea |
| nt_Main_Code | Department Code, the  | Fi      |      |      | sury |
|              | Treasury Account Main | nancial |      | FMS  |      |
|              | Code identifies the   | Manual  |      | 2    |      |
|              | specific purpose as   | Vol. I, |      | 108, |      |
|              | described in one or   | Part 2, |      |      |      |
|              | more acts of Congress | Chapter |      | P&F  |      |
|              | for which Federal     | 1500    |      |      |      |
|              | agencies may incur    |         |      |      |      |
|              | obligations and make  |         |      |      |      |
|              | payments out of the   |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Account_     | Indicates whether the | N/A     | 2/A  | SF   | OMB, |
| Reuse_Number | same Treasury         |         |      | 133, | Trea |
|              | Department Code and   |         |      |      | sury |
|              | Treasury Account Main |         |      | FMS  |      |
|              | Code combination have |         |      | 2    |      |
|              | been previously used  |         |      | 108, |      |
|              | to identify a Federal |         |      |      |      |
|              | account symbol used   |         |      | P&F  |      |
|              | for different         |         |      |      |      |
|              | purposes.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Budget       | A unique code for a   | OMB     | 3/A  | SF   | OMB  |
| _Agency_Code | department, agency,   | C       |      | 133, |      |
|              | or establishment of   | ircular |      | P&F  |      |
|              | the U.S. Government.  | No.     |      |      |      |
|              | The code is assigned  | A-11    |      |      |      |
|              | by OMB.               |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Budget       | Used in conjunction   | OMB     | 2/A  | SF   | OMB  |
| _Bureau_Code | with the Budget       | C       |      | 133, |      |
|              | Agency Code, the      | ircular |      | P&F  |      |
|              | Budget Bureau Code    | No.     |      |      |      |
|              | represents an         | A-11    |      |      |      |
|              | organizational unit   |         |      |      |      |
|              | within an agency. The |         |      |      |      |
|              | code is assigned by   |         |      |      |      |
|              | OMB.                  |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Budget_      | Used in conjunction   | OMB     | 6/A  | SF   | OMB  |
| Account_Code | with the Budget       | C       |      | 133, |      |
|              | Agency Code and the   | ircular |      | P&F  |      |
|              | Budget Bureau Code,   | No.     |      |      |      |
|              | the Budget Account    | A-11    |      |      |      |
|              | Code uniquely         |         |      |      |      |
|              | represents a Budget   |         |      |      |      |
|              | account, which is an  |         |      |      |      |
|              | administrative or     |         |      |      |      |
|              | functional            |         |      |      |      |
|              | subdivision of a      |         |      |      |      |
|              | budget agency and     |         |      |      |      |
|              | sometimes a budget    |         |      |      |      |
|              | bureau. Budget        |         |      |      |      |
|              | accounts are the      |         |      |      |      |
|              | basic building blocks |         |      |      |      |
|              | of budget             |         |      |      |      |
|              | formulation.          |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Fede         | Title of Federal      | T       | 1    | SF   | Trea |
| ral_Account_ | Account Symbol. The   | reasury | 25/A | 133, | sury |
| Symbol_Title | title is assigned by  | Fi      |      |      |      |
|              | Treasury.             | nancial |      | FMS  |      |
|              |                       | Manual  |      | 2    |      |
|              |                       | Vol. I, |      | 108, |      |
|              |                       | Part 2, |      |      |      |
|              |                       | Chapter |      | P&F  |      |
|              |                       | 1500    |      |      |      |
+--------------+-----------------------+---------+------+------+------+

##### 

##### FEDERAL ACCOUNT SYMBOL

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+---------+-----+---+-----+------+
| Fund_Type    | A classification      | 1 -     | 2/A |   | SF  | OMB  |
|              | established in law    | General |     |   | 1   |      |
|              | that describes an OMB | Fund,   |     |   | 33, |      |
|              | account\'s            |         |     |   | P&F |      |
|              | relationship to the   | 2 -     |     |   |     |      |
|              | Government, and the   | Special |     |   |     |      |
|              | source of the         | Fund,   |     |   |     |      |
|              | receipts that the     |         |     |   |     |      |
|              | account is provided.  | 3 -     |     |   |     |      |
|              | The first digit (and  | Public  |     |   |     |      |
|              | sometimes second      | Ent     |     |   |     |      |
|              | digit, as well) of    | erprise |     |   |     |      |
|              | the Treasury Account  | Fund,   |     |   |     |      |
|              | Main Code is also     |         |     |   |     |      |
|              | used to designate     | 4 -     |     |   |     |      |
|              | fund category (TFM    | Intr    |     |   |     |      |
|              | 2-1500).              | a-gover |     |   |     |      |
|              |                       | nmental |     |   |     |      |
|              |                       | Re      |     |   |     |      |
|              |                       | volving |     |   |     |      |
|              |                       | or      |     |   |     |      |
|              |                       | Man     |     |   |     |      |
|              |                       | agement |     |   |     |      |
|              |                       | Fund,   |     |   |     |      |
|              |                       |         |     |   |     |      |
|              |                       | 5 -     |     |   |     |      |
|              |                       | Trust   |     |   |     |      |
|              |                       | (       |     |   |     |      |
|              |                       | non-rev |     |   |     |      |
|              |                       | olving) |     |   |     |      |
|              |                       | Fund,   |     |   |     |      |
|              |                       |         |     |   |     |      |
|              |                       | 6 -     |     |   |     |      |
|              |                       | Trust   |     |   |     |      |
|              |                       | Re      |     |   |     |      |
|              |                       | volving |     |   |     |      |
|              |                       | Fund,   |     |   |     |      |
|              |                       |         |     |   |     |      |
|              |                       | 7 -     |     |   |     |      |
|              |                       | Conso   |     |   |     |      |
|              |                       | lidated |     |   |     |      |
|              |                       | Working |     |   |     |      |
|              |                       | Funds   |     |   |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+
| Budget_Publ  | Indicates whether the | Y -     | 1/A |   | P&F | OMB  |
| ication_Flag | Federal account       | Federal |     |   |     |      |
|              | symbol is printed in  | account |     |   |     |      |
|              | the President\'s      | symbol  |     |   |     |      |
|              | Budget. Each budget   | printed |     |   |     |      |
|              | formulation account   | in      |     |   |     |      |
|              | published in the      | Presi   |     |   |     |      |
|              | President\'s Budget   | dent\'s |     |   |     |      |
|              | may contain more than | Budget  |     |   |     |      |
|              | one Federal account   |         |     |   |     |      |
|              | symbol.               | N -     |     |   |     |      |
|              |                       | Federal |     |   |     |      |
|              |                       | account |     |   |     |      |
|              |                       | symbol  |     |   |     |      |
|              |                       | not     |     |   |     |      |
|              |                       | printed |     |   |     |      |
|              |                       | in      |     |   |     |      |
|              |                       | Presi   |     |   |     |      |
|              |                       | dent\'s |     |   |     |      |
|              |                       | Budget  |     |   |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+
| Fin          | Indicates whether the | D -     | 1/A |   | SF  | OMB  |
| ancing_Accou | Federal account       | Direct  |     |   | 1   |      |
| nt_Indicator | symbol is a Direct    |         |     |   | 33, |      |
|              | Loan Financing        | G -     |     |   | P&F |      |
|              | Account, a Guaranteed | Gua     |     |   |     |      |
|              | Loan Financing        | ranteed |     |   |     |      |
|              | Account, or is not a  |         |     |   |     |      |
|              | financing account as  | N -     |     |   |     |      |
|              | defined by the        | Non-fi  |     |   |     |      |
|              | Federal Credit Reform | nancing |     |   |     |      |
|              | Act of 1990.          |         |     |   |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+
| Start_Date   | Date when Federal     | N/A     | 1   | G |     | T    |
|              | account symbol was    |         | 0/D | e |     | reas |
|              | established in        |         | ate | n |     | ury, |
|              | Treasury\'s central   |         |     | e |     |      |
|              | accounting system.    |         | Y   | r |     | Ag   |
|              | Information is        |         | YYY | a |     | ency |
|              | maintained by         |         | /MM | l |     |      |
|              | Treasury.             |         | /DD | A |     |      |
|              |                       |         |     | d |     |      |
|              |                       |         |     | m |     |      |
|              |                       |         |     | i |     |      |
|              |                       |         |     | n |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+
| End_Date     | Date when all         | N/A     | 1   | G |     | T    |
|              | Treasury              |         | 0/D | e |     | reas |
|              | Appropriation/Fund    |         | ate | n |     | ury, |
|              | Symbols,              |         |     | e |     |      |
|              | corresponding to the  |         | Y   | r |     | Ag   |
|              | Federal account       |         | YYY | a |     | ency |
|              | symbol, have been     |         | /MM | l |     |      |
|              | canceled. In most     |         | /DD | A |     |      |
|              | cases this attribute  |         |     | d |     |      |
|              | will be blank or      |         |     | m |     |      |
|              | null. For example, an |         |     | i |     |      |
|              | agency is terminated  |         |     | n |     |      |
|              | and all its           |         |     |   |     |      |
|              | associated Treasury   |         |     |   |     |      |
|              | appropriation/fund    |         |     |   |     |      |
|              | symbols have been     |         |     |   |     |      |
|              | canceled.             |         |     |   |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+
| FA           | Who last updated the  | N/A     | 8/A | N |     | Sy   |
| S_User_Stamp | record.               |         |     | / |     | stem |
|              |                       |         |     | A |     |      |
+--------------+-----------------------+---------+-----+---+-----+------+

##### 

##### FEDERAL ACCOUNT SYMBOL

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+-----+------+------+
| FAS         | Date when the record   | N/A     | 1   | N/A  | Sy   |
| _Date_Stamp | was last updated.      |         | 0/D |      | stem |
|             |                        |         | ate |      |      |
|             |                        |         |     |      |      |
|             |                        |         | Y   |      |      |
|             |                        |         | YYY |      |      |
|             |                        |         | /MM |      |      |
|             |                        |         | /DD |      |      |
+-------------+------------------------+---------+-----+------+------+
| FAS         | Time when the record   | N/A     | 8/T | N/A  | Sy   |
| _Time_Stamp | was last updated.      |         | ime |      | stem |
|             |                        |         |     |      |      |
|             |                        |         | HH  |      |      |
|             |                        |         | :MM |      |      |
|             |                        |         | :SS |      |      |
+-------------+------------------------+---------+-----+------+------+

[TREASURY APPROPRIATION/FUND SYMBOL (TAFS)]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+---------+------+------+------+
| Treasury_Dep | Used in conjunction   | T       | 2/A  | SF   | Trea |
| artment_Code | with the Treasury     | reasury |      | 133, | sury |
|              | Account Main Code,    | Fi      |      |      |      |
|              | the Treasury          | nancial |      | FMS  |      |
|              | Department Code       | Manual  |      | 2    |      |
|              | represents the        | Vol. I, |      | 108, |      |
|              | department, agency or | Part 2, |      |      |      |
|              | establishment of the  | Chapter |      | P&F  |      |
|              | U.S. Government that  | 1500    |      |      |      |
|              | is responsible for    |         |      |      |      |
|              | the Federal account   |         |      |      |      |
|              | symbol. The Treasury  |         |      |      |      |
|              | Department Code is    |         |      |      |      |
|              | assigned by the       |         |      |      |      |
|              | Department of the     |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Al           | Indicates the         | T       | 2/A  | SF   | T    |
| location_Tra | Treasury Department   | reasury |      | 133, | reas |
| nsfer_Agency | Code of the agency    | Fi      |      |      | ury, |
|              | receiving funds       | nancial |      | FMS  |      |
|              | through an allocation | Manual  |      | 2    | Ag   |
|              | transfer.             | Vol. I, |      | 108, | ency |
|              |                       | Part 2, |      |      |      |
|              |                       | Chapter |      | P&F  |      |
|              |                       | 1500    |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Fiscal_Year1 | For multiyear funds   | Blank   | 4/A  | SF   | T    |
|              | only. The first year  |         |      | 133, | reas |
|              | of fund availability  | 4-digit |      |      | ury, |
|              | under law that a TAFS | year    |      | FMS  |      |
|              | may incur             |         |      | 2    | Ag   |
|              | obligations. Blank    |         |      | 108, | ency |
|              | indicates annual or   |         |      |      |      |
|              | no-year funds.        |         |      | P&F  |      |
+--------------+-----------------------+---------+------+------+------+
| Fiscal_Year2 | For annual and        | X - No  | 4/A  | SF   | T    |
|              | multiyear funds, the  | year    |      | 133, | reas |
|              | last year of funds    |         |      |      | ury, |
|              | availability under    | M - M   |      | FMS  |      |
|              | law that a TAFS may   | account |      | 2    | Ag   |
|              | incur new             |         |      | 108, | ency |
|              | obligations. For      | 4-digit |      |      |      |
|              | no-year Treasury      | year    |      | P&F  |      |
|              | appropriation/fund    |         |      |      |      |
|              | symbols, \"X\"        |         |      |      |      |
|              | indicates that funds  |         |      |      |      |
|              | are available until   |         |      |      |      |
|              | the purposes for      |         |      |      |      |
|              | which the funds were  |         |      |      |      |
|              | made available are    |         |      |      |      |
|              | accomplished.         |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Tr           | Used in conjunction   | T       | 4/A  | SF   | OMB, |
| easury_Accou | with Treasury         | reasury |      | 133, | Trea |
| nt_Main_Code | Department Code, the  | Fi      |      |      | sury |
|              | Treasury Account Main | nancial |      | FMS  |      |
|              | Code identifies the   | Manual  |      | 2    |      |
|              | specific purpose as   | Vol. I, |      | 108, |      |
|              | described in one or   | Part 2, |      |      |      |
|              | more acts of Congress | Chapter |      | P&F  |      |
|              | for which Federal     | 1500    |      |      |      |
|              | agencies may incur    |         |      |      |      |
|              | obligations and make  |         |      |      |      |
|              | payments out of the   |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Account_     | Indicates whether the | N/A     | 2/A  | SF   | OMB, |
| Reuse_Number | same Treasury         |         |      | 133, |      |
|              | Department Code and   |         |      |      | Trea |
|              | Treasury Account Main |         |      | FMS  | sury |
|              | Code combination have |         |      | 2    |      |
|              | been previously used  |         |      | 108, |      |
|              | to identify a Federal |         |      |      |      |
|              | account symbol used   |         |      | P&F  |      |
|              | for different         |         |      |      |      |
|              | purposes.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Avail        | Distinguishes between | A -     | 1/A  | SF   | Sy   |
| ability_Type | annual, multiyear,    | Annual  |      | 133  | stem |
|              | and no-year periods   |         |      |      |      |
|              | of obligational       | M -     |      |      |      |
|              | authority. Derived on | Mul     |      |      |      |
|              | Fiscal Year 1 and     | ti-year |      |      |      |
|              | Fiscal Year 2.        |         |      |      |      |
|              |                       | X - No  |      |      |      |
|              |                       | year    |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Disbu        | The last fiscal year, | N/A     | 10/A | SF   | T    |
| rsing_Author | in which a TAFS may   |         |      | 133, | reas |
| ity_End_Date | disburse funds (i.e., |         |      |      | ury, |
|              | expired accounts that |         |      | FMS  |      |
|              | are authorized by law |         |      | 2108 | Ag   |
|              | to make disbursements |         |      |      | ency |
|              | beyond the normal     |         |      |      |      |
|              | 5-year period).       |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+

[TREASURY APPROPRIATION/FUND SYMBOL (TAFS)]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+--------+------+------+------+
| Report_Sub   | Indicates whether or  | Y -    | 1/A  | SF   | OMB, |
| mission_Flag | not the Treasury      | Yes    |      | 133, |      |
|              | Appropriation/Fund    |        |      |      | Trea |
|              | Symbol submits budget | N - No |      | FMS  | sury |
|              | execution information |        |      | 2    |      |
|              | to OMB and Treasury.  |        |      | 108, |      |
|              |                       |        |      |      |      |
|              |                       |        |      | P&F  |      |
+--------------+-----------------------+--------+------+------+------+
| Exp          | For unexpired annual  | Y -    | 1/A  | P&F  | Sy   |
| iration_Flag | and multiyear         | Yes    |      |      | stem |
|              | Treasury              |        |      |      |      |
|              |                       | N - No |      |      |      |
|              | Appropriation Fund    |        |      |      |      |
|              | Symbols. Indicates    |        |      |      |      |
|              | whether the           |        |      |      |      |
|              |                       |        |      |      |      |
|              | TAFS will expire on   |        |      |      |      |
|              | September 30 of the   |        |      |      |      |
|              | current fiscal year   |        |      |      |      |
+--------------+-----------------------+--------+------+------+------+
| TAFS_Status  | Indicates the status  | U -    | 1/A  | SF   | Sy   |
|              | of the TAFS:          | Une    |      | 133, | stem |
|              | Unexpired means the   | xpired |      |      |      |
|              | TAFS may incur new    |        |      | FMS  |      |
|              | obligations; Expired  | E -    |      | 2108 |      |
|              | means that the TAFS   | E      |      |      |      |
|              | may liquidate         | xpired |      |      |      |
|              | obligations or make   |        |      |      |      |
|              | adjustments, but may  |        |      |      |      |
|              | not incur new         |        |      |      |      |
|              | obligations; and,     |        |      |      |      |
|              | Canceled means the    |        |      |      |      |
|              | TAFS will have no     |        |      |      |      |
|              | more reportable       |        |      |      |      |
|              | activity.             |        |      |      |      |
+--------------+-----------------------+--------+------+------+------+
| TAF          | Who last updated the  | N/A    | 8/A  | N/A  | Sy   |
| S_User_Stamp | record.               |        |      |      | stem |
+--------------+-----------------------+--------+------+------+------+
| TAF          | Date when the record  | N/A    | 10/  | N/A  | Sy   |
| S_Date_Stamp | was last updated.     |        | Date |      | stem |
|              |                       |        |      |      |      |
|              |                       |        | YY   |      |      |
|              |                       |        | YY/M |      |      |
|              |                       |        | M/DD |      |      |
+--------------+-----------------------+--------+------+------+------+
| TAF          | Time when the record  | N/A    | 8/   | N/A  | Sy   |
| S_Time_Stamp | was last updated.     |        | Time |      | stem |
|              |                       |        |      |      |      |
|              |                       |        | HH:M |      |      |
|              |                       |        | M:SS |      |      |
+--------------+-----------------------+--------+------+------+------+

[TAFS SPLIT]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+-----+------+------+
| Tr          | Used in conjunction    | T       | 2/A | SF   | Trea |
| easury_Depa | with the Treasury      | reasury |     | 133, | sury |
| rtment_Code | Account Main Code, the | Fi      |     |      |      |
|             | Treasury Department    | nancial |     | FMS  |      |
|             | Code represents the    | Manual  |     | 2    |      |
|             | department, agency or  | Vol. I, |     | 108, |      |
|             | establishment of the   | Part 2, |     |      |      |
|             | U.S. Government that   | Chapter |     | P&F  |      |
|             | is responsible for the | 1500    |     |      |      |
|             | Federal account        |         |     |      |      |
|             | symbol. The Treasury   |         |     |      |      |
|             | Department Code is     |         |     |      |      |
|             | assigned by the        |         |     |      |      |
|             | Department of the      |         |     |      |      |
|             | Treasury.              |         |     |      |      |
+-------------+------------------------+---------+-----+------+------+
| Allo        | Indicates the Treasury | T       | 2/A | SF   | T    |
| cation_Tran | Department Code of the | reasury |     | 133, | reas |
| sfer_Agency | agency receiving funds | Fi      |     |      | ury, |
|             | through an allocation  | nancial |     | FMS  |      |
|             | transfer.              | Manual  |     | 2    | Ag   |
|             |                        | Vol. I, |     | 108, | ency |
|             |                        | Part 2, |     |      |      |
|             |                        | Chapter |     | P&F  |      |
|             |                        | 1500    |     |      |      |
+-------------+------------------------+---------+-----+------+------+
| F           | For multiyear funds    | Blank   | 4/A | SF   | T    |
| iscal_Year1 | only. The first year   |         |     | 133, | reas |
|             | of fund availability   | 4-digit |     |      | ury, |
|             | under law that a TAFS  | year    |     | FMS  |      |
|             | may incur obligations. |         |     | 2    | Ag   |
|             | Blank indicates annual |         |     | 108, | ency |
|             | or no-year funds.      |         |     |      |      |
|             |                        |         |     | P&F  |      |
+-------------+------------------------+---------+-----+------+------+
| F           | For annual and         | X - No  | 4/A | SF   | T    |
| iscal_Year2 | multiyear funds, the   | year    |     | 133, | reas |
|             | last year of funds     |         |     |      | ury, |
|             | availability under law | M - M   |     | FMS  |      |
|             | that a TAFS may incur  | account |     | 2    | Ag   |
|             | new obligations. For   |         |     | 108, | ency |
|             | no-year Treasury       | 4-digit |     |      |      |
|             | appropriation/fund     | year    |     | P&F  |      |
|             | symbols, \"X\"         |         |     |      |      |
|             | indicates that funds   |         |     |      |      |
|             | are available until    |         |     |      |      |
|             | the purposes for which |         |     |      |      |
|             | the funds were made    |         |     |      |      |
|             | available are          |         |     |      |      |
|             | accomplished.          |         |     |      |      |
+-------------+------------------------+---------+-----+------+------+
| Trea        | Used in conjunction    | T       | 4/A | SF   | OMB, |
| sury_Accoun | with Treasury          | reasury |     | 133, | Trea |
| t_Main_Code | Department Code, the   | Fi      |     | FMS  | sury |
|             | Treasury Account Main  | nancial |     | 2    |      |
|             | Code identifies the    | Manual  |     | 108, |      |
|             | specific purpose as    | Vol. I, |     | P&F  |      |
|             | described in one or    | Part 2, |     |      |      |
|             | more acts of Congress  | Chapter |     |      |      |
|             | for which Federal      | 1500    |     |      |      |
|             | agencies may incur     |         |     |      |      |
|             | obligations and make   |         |     |      |      |
|             | payments out of the    |         |     |      |      |
|             | Treasury.              |         |     |      |      |
+-------------+------------------------+---------+-----+------+------+
| Account_R   | Indicates whether the  | N/A     | 2/A | SF   | OMB, |
| euse_Number | same Treasury          |         |     | 133, | Trea |
|             | Department Code and    |         |     | FMS  | sury |
|             | Treasury Account Main  |         |     | 2    |      |
|             | Code combination have  |         |     | 108, |      |
|             | been previously used   |         |     | P&F  |      |
|             | to identify a Federal  |         |     |      |      |
|             | account symbol used    |         |     |      |      |
|             | for different          |         |     |      |      |
|             | purposes.              |         |     |      |      |
+-------------+------------------------+---------+-----+------+------+
| TAFS        | Normally, filled with  | N/A     | 3/A | SF   | OMB, |
| _Split_Code | zero to indicate no    |         |     | 133, |      |
|             | split. When used,      |         |     | FMS  | T    |
|             | indicates an           |         |     | 2108 | reas |
|             | OMB/Treasury defined   |         |     |      | ury, |
|             | subdivision of TAFS.   |         |     |      |      |
|             |                        |         |     |      | Ag   |
|             |                        |         |     |      | ency |
+-------------+------------------------+---------+-----+------+------+
| TAFS_       | The title of a TAFS    | N/A     | 12  | SF   | OMB, |
| Split_Title | Split assigned by OMB  |         | 5/A | 133  |      |
|             | or Treasury. The TAFS  |         |     |      | T    |
|             | Split Title is         |         |     |      | reas |
|             | normally null or       |         |     |      | ury, |
|             | blank, and is only     |         |     |      |      |
|             | filled in when used.   |         |     |      | Ag   |
|             |                        |         |     |      | ency |
+-------------+------------------------+---------+-----+------+------+
| S           | Who last updated the   | N/A     | 8/A | N/A  | Sy   |
| _User_Stamp | record.                |         |     |      | stem |
+-------------+------------------------+---------+-----+------+------+

[TAFS SPLIT]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+------+------+
| S           | Date when the record   | N/A     | 10/  | N/A  | Sy   |
| _Date_Stamp | was last updated.      |         | Date |      | stem |
|             |                        |         |      |      |      |
|             |                        |         | YY   |      |      |
|             |                        |         | YY/M |      |      |
|             |                        |         | M/DD |      |      |
+-------------+------------------------+---------+------+------+------+
| S           | Time when the record   | N/A     | 8/   | N/A  | Sy   |
| _Time_Stamp | was last updated.      |         | Time |      | stem |
|             |                        |         |      |      |      |
|             |                        |         | HH:M |      |      |
|             |                        |         | M:SS |      |      |
+-------------+------------------------+---------+------+------+------+

##### 

##### TAFS APPORTIONMENT CATEGORY

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+-----------------------+---------+------+-----+---+------+
| Report_     | Fiscal year covered   | 4-digit | 4/A  | SF  |   | Ag   |
| Fiscal_Year | by report.            | year    |      | 1   |   | ency |
|             |                       |         |      | 33, |   |      |
|             |                       |         |      |     |   |      |
|             |                       |         |      | FMS |   |      |
|             |                       |         |      | 21  |   |      |
|             |                       |         |      | 08, |   |      |
|             |                       |         |      |     |   |      |
|             |                       |         |      | P&F |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| Tr          | Used in conjunction   | T       | 2/A  | SF  |   | Trea |
| easury_Depa | with the Treasury     | reasury |      | 1   |   | sury |
| rtment_Code | Account Main Code,    | Fi      |      | 33, |   |      |
|             | the Treasury          | nancial |      |     |   |      |
|             | Department Code       | Manual  |      | FMS |   |      |
|             | represents the        | Vol. I, |      | 21  |   |      |
|             | department, agency or | Part 2, |      | 08, |   |      |
|             | establishment of the  | Chapter |      |     |   |      |
|             | U.S. Government that  | 1500    |      | P&F |   |      |
|             | is responsible for    |         |      |     |   |      |
|             | the Federal account   |         |      |     |   |      |
|             | symbol. The Treasury  |         |      |     |   |      |
|             | Department Code is    |         |      |     |   |      |
|             | assigned by the       |         |      |     |   |      |
|             | Department of the     |         |      |     |   |      |
|             | Treasury.             |         |      |     |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| Allo        | Indicates the         | T       | 2/A  | SF  |   | T    |
| cation_Tran | Treasury Department   | reasury |      | 1   |   | reas |
| sfer_Agency | Code of the agency    | Fi      |      | 33, |   | ury, |
|             | receiving funds       | nancial |      |     |   |      |
|             | through an allocation | Manual  |      | FMS |   | Ag   |
|             | transfer.             | Vol. I, |      | 21  |   | ency |
|             |                       | Part 2, |      | 08, |   |      |
|             |                       | Chapter |      |     |   |      |
|             |                       | 1500    |      | P&F |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| F           | For multiyear funds   | Blank   | 4/A  | SF  |   | T    |
| iscal_Year1 | only. The first year  |         |      | 1   |   | reas |
|             | of fund availability  | 4-digit |      | 33, |   | ury, |
|             | under law that a TAFS | year    |      |     |   |      |
|             | may incur             |         |      | FMS |   | Ag   |
|             | obligations. Blank    |         |      | 21  |   | ency |
|             | indicates annual or   |         |      | 08, |   |      |
|             | no-year funds.        |         |      |     |   |      |
|             |                       |         |      | P&F |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| F           | For annual and        | X - No  | 4/A  | SF  |   | T    |
| iscal_Year2 | multiyear funds, the  | year    |      | 1   |   | reas |
|             | last year of funds    |         |      | 33, |   | ury, |
|             | availability under    | M - M   |      |     |   |      |
|             | law that a TAFS may   | account |      | FMS |   | Ag   |
|             | incur new             |         |      | 21  |   | ency |
|             | obligations. For      | 4-digit |      | 08, |   |      |
|             | no-year Treasury      | year    |      |     |   |      |
|             | appropriation/fund    |         |      | P&F |   |      |
|             | symbols, \"X\"        |         |      |     |   |      |
|             | indicates that funds  |         |      |     |   |      |
|             | are available until   |         |      |     |   |      |
|             | the purposes for      |         |      |     |   |      |
|             | which the funds were  |         |      |     |   |      |
|             | made available are    |         |      |     |   |      |
|             | accomplished.         |         |      |     |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| Trea        | Used in conjunction   | T       | 4/A  | SF  |   | OMB, |
| sury_Accoun | with Treasury         | reasury |      | 1   |   |      |
| t_Main_Code | Department Code, the  | Fi      |      | 33, |   | Trea |
|             | Treasury Account Main | nancial |      |     |   | sury |
|             | Code identifies the   | Manual  |      | FMS |   |      |
|             | specific purpose as   | Vol. I, |      | 21  |   |      |
|             | described in one or   | Part 2, |      | 08, |   |      |
|             | more acts of Congress | Chapter |      |     |   |      |
|             | for which Federal     | 1500    |      | P&F |   |      |
|             | agencies may incur    |         |      |     |   |      |
|             | obligations and make  |         |      |     |   |      |
|             | payments out of the   |         |      |     |   |      |
|             | Treasury.             |         |      |     |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| Account_R   | Indicates whether the | N/A     | 2/A  | SF  |   | OMB, |
| euse_Number | same Treasury         |         |      | 1   |   |      |
|             | Department Code and   |         |      | 33, |   | Trea |
|             | Treasury Account Main |         |      |     |   | sury |
|             | Code combination have |         |      | FMS |   |      |
|             | been previously used  |         |      | 21  |   |      |
|             | to identify a Federal |         |      | 08, |   |      |
|             | account symbol used   |         |      |     |   |      |
|             | for different         |         |      | P&F |   |      |
|             | purposes.             |         |      |     |   |      |
+-------------+-----------------------+---------+------+-----+---+------+
| TAFS_       | Normally, filled with | N/A     | 3/A  | FMS | A |      |
| Sub_Account | zero to indicate no   |         |      | 2   | g |      |
|             | split. When used,     |         |      | 108 | e |      |
|             | indicates a Treasury  |         |      |     | n |      |
|             | defined subdivision   |         |      |     | c |      |
|             | of TAFS.              |         |      |     | y |      |
+-------------+-----------------------+---------+------+-----+---+------+

##### 

##### TAFS APPORTIONMENT CATEGORY

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+-----+------+
| TAFS        | Normally, filled with  | N/A     | 3/A  | SF  | OMB, |
| _Split_Code | zero to indicate no    |         |      | 1   |      |
|             | split. When used,      |         |      | 33, | T    |
|             | indicates an           |         |      |     | reas |
|             | OMB/Treasury defined   |         |      | FMS | ury, |
|             | subdivision of TAFS.   |         |      | 2   |      |
|             |                        |         |      | 108 | Ag   |
|             |                        |         |      |     | ency |
+-------------+------------------------+---------+------+-----+------+
| Apportionme | A distribution made by | A -     | 1/A  | SF  | Ag   |
| nt_Category | OMB of budgetary       | C       |      | 1   | ency |
|             | resources by calendar  | ategory |      | 33, |      |
|             | quarters (category A)  | A       |      |     |      |
|             | or by other specified  |         |      | FMS |      |
|             | time periods,          | B -     |      | 21  |      |
|             | programs, activities,  | C       |      | 08, |      |
|             | projects, objects, or  | ategory |      |     |      |
|             | combinations thereof   | B       |      | P&F |      |
|             | (category B).          |         |      |     |      |
|             | Indicates whether      | C - Not |      |     |      |
|             | amounts are category A | subject |      |     |      |
|             | or B apportionment or  | to      |      |     |      |
|             | not subject to         | apport  |      |     |      |
|             | apportionment.         | ionment |      |     |      |
|             |                        |         |      |     |      |
|             | (OMB Circular A-34)    |         |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| Apportionme | The code for each      | N/A     | 4/A  | SF  | Ag   |
| nt_Category | subdivision of a       |         |      | 133 | ency |
| _B_Sub_Code | category B             |         |      |     |      |
|             | apportionment.         |         |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| CatB_Text   | The text description   | N/A     | 25/A | SF  | Ag   |
|             | associated with        |         |      | 133 | ency |
|             | detailed financial     |         |      |     |      |
|             | information that has   |         |      |     |      |
|             | been provided a        |         |      |     |      |
|             | Category B             |         |      |     |      |
|             | apportionment.         |         |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| CatB        | Who last updated the   | N/A     | 8/A  | N/A | Sy   |
| _User_Stamp | record.                |         |      |     | stem |
+-------------+------------------------+---------+------+-----+------+
| CatB        | Date when the record   | N/A     | 10/  | N/A | Sy   |
| _Date_Stamp | was last updated.      |         | Date |     | stem |
|             |                        |         |      |     |      |
|             |                        |         | YY   |     |      |
|             |                        |         | YY/M |     |      |
|             |                        |         | M/DD |     |      |
+-------------+------------------------+---------+------+-----+------+
| CatB        | Time when the record   | N/A     | 8/   | N/A | Sy   |
| _Time_Stamp | was last updated.      |         | Time |     | stem |
|             |                        |         |      |     |      |
|             |                        |         | HH:M |     |      |
|             |                        |         | M:SS |     |      |
+-------------+------------------------+---------+------+-----+------+

##### 

##### SGL ACCOUNT

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+----------+------+------+-----+
| SGL_Acc     | A unique code that     | Treasury | 4/A  | SF   | SGL |
| ount_Number | represents a Standard  | F        |      | 133, | Bo  |
|             | General Ledger (SGL)   | inancial |      |      | ard |
|             | account. An SGL        | Manual   |      | FMS  |     |
|             | account is used to     | Vol. I,  |      | 2    |     |
|             | record, classify, and  | Su       |      | 108, |     |
|             | report accounting      | pplement |      |      |     |
|             | events in a uniform    | No. 2    |      | P&F  |     |
|             | manner governmentwide. |          |      |      |     |
|             | The SGL account (1)    |          |      |      |     |
|             | provides control over  |          |      |      |     |
|             | all financial          |          |      |      |     |
|             | transactions and       |          |      |      |     |
|             | resource balances, (2) |          |      |      |     |
|             | in combination with    |          |      |      |     |
|             | other data elements,   |          |      |      |     |
|             | satisfies basic        |          |      |      |     |
|             | financial and budget   |          |      |      |     |
|             | execution reporting    |          |      |      |     |
|             | requirements of OMB    |          |      |      |     |
|             | and Treasury, and (3)  |          |      |      |     |
|             | integrates proprietary |          |      |      |     |
|             | and budgetary          |          |      |      |     |
|             | accounting. (GAO       |          |      |      |     |
|             | Glossary)              |          |      |      |     |
+-------------+------------------------+----------+------+------+-----+
| SGL_Ac      | Name of the SGL        | Treasury | 1    | SF   | SGL |
| count_Title | account.               | F        | 25/A | 133, | Bo  |
|             |                        | inancial |      |      | ard |
|             |                        | Manual   |      | FMS  |     |
|             |                        | Vol. I,  |      | 2    |     |
|             |                        | Su       |      | 108, |     |
|             |                        | pplement |      |      |     |
|             |                        | No. 2    |      | P&F  |     |
+-------------+------------------------+----------+------+------+-----+
| No          | Normal condition of    | D --     | 1/A  | SF   | SGL |
| rmal_Balanc | the balance in an SGL  | Debit    |      | 133, | Bo  |
| e_Indicator | account (debit or      |          |      |      | ard |
|             | credit).               | C --     |      | FMS  |     |
|             |                        | Credit   |      | 2    |     |
|             |                        |          |      | 108, |     |
|             |                        |          |      |      |     |
|             |                        |          |      | P&F  |     |
+-------------+------------------------+----------+------+------+-----+
| SGL_Report_ | Fiscal year when each  | 4-digit  | 4/A  | N/A  | SGL |
| Fiscal_Year | SGL account and normal | year     |      |      | Bo  |
|             | balance indicator is   |          |      |      | ard |
|             | valid.                 |          |      |      |     |
+-------------+------------------------+----------+------+------+-----+
| SGL         | Who last updated the   | N/A      | 8/A  | N/A  | Sys |
| _User_Stamp | record.                |          |      |      | tem |
+-------------+------------------------+----------+------+------+-----+
| SGL         | Date when the record   | N/A      | 10/  | N/A  | Sys |
| _Date_Stamp | was last updated.      |          | Date |      | tem |
|             |                        |          |      |      |     |
|             |                        |          | YY   |      |     |
|             |                        |          | YY/M |      |     |
|             |                        |          | M/DD |      |     |
+-------------+------------------------+----------+------+------+-----+
| SGL         | Time when the record   | N/A      | 8/   | N/A  | Sys |
| _Time_Stamp | was last updated.      |          | Time |      | tem |
|             |                        |          |      |      |     |
|             |                        |          | HH:M |      |     |
|             |                        |          | M:SS |      |     |
+-------------+------------------------+----------+------+------+-----+

[DETAILED FINANCIAL INFORMATION]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+------+------+
| Report_     | Fiscal year covered by | 4-digit | 4/A  | SF   | Ag   |
| Fiscal_Year | report.                | year    |      | 133, | ency |
|             |                        |         |      |      |      |
|             |                        |         |      | FMS  |      |
|             |                        |         |      | 2    |      |
|             |                        |         |      | 108, |      |
|             |                        |         |      |      |      |
|             |                        |         |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| Report_F    | Month at end of period | 2-digit | 2/A  | SF   | Ag   |
| iscal_Month | covered by report. For | month   |      | 133, | ency |
|             | example, October is    |         |      |      |      |
|             | 01, December is 03,    |         |      | FMS  |      |
|             | March is 06, June is   |         |      | 2    |      |
|             | 09, and September is   |         |      | 108, |      |
|             | 12.                    |         |      |      |      |
|             |                        |         |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| Tr          | Used in conjunction    | T       | 2/A  | SF   | Trea |
| easury_Depa | with the Treasury      | reasury |      | 133, | sury |
| rtment_Code | Account Main Code, the | Fi      |      |      |      |
|             | Treasury Department    | nancial |      | FMS  |      |
|             | Code represents the    | Manual  |      | 2    |      |
|             | department, agency or  | Vol. I, |      | 108, |      |
|             | establishment of the   | Part 2, |      |      |      |
|             | U.S. Government that   | Chapter |      | P&F  |      |
|             | is responsible for the | 1500    |      |      |      |
|             | Federal account        |         |      |      |      |
|             | symbol. The Treasury   |         |      |      |      |
|             | Department Code is     |         |      |      |      |
|             | assigned by the        |         |      |      |      |
|             | Department of the      |         |      |      |      |
|             | Treasury.              |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Allo        | Indicates the Treasury | T       | 2/A  | SF   | T    |
| cation_Tran | Department Code of the | reasury |      | 133, | reas |
| sfer_Agency | agency receiving funds | Fi      |      |      | ury, |
|             | through an allocation  | nancial |      | FMS  |      |
|             | transfer.              | Manual  |      | 2    | Ag   |
|             |                        | Vol. I, |      | 108, | ency |
|             |                        | Part 2, |      |      |      |
|             |                        | Chapter |      | P&F  |      |
|             |                        | 1500    |      |      |      |
+-------------+------------------------+---------+------+------+------+
| F           | For multiyear funds    | Blank   | 4/A  | SF   | T    |
| iscal_Year1 | only. The first year   |         |      | 133, | reas |
|             | of fund availability   | 4-digit |      |      | ury, |
|             | under law that a TAFS  | year    |      | FMS  |      |
|             | may incur obligations. |         |      | 2    | Ag   |
|             | Blank indicates annual |         |      | 108, | ency |
|             | or no-year funds.      |         |      |      |      |
|             |                        |         |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| F           | For annual and         | X - No  | 4/A  | SF   | T    |
| iscal_Year2 | multiyear funds, the   | year    |      | 133, | reas |
|             | last year of funds     |         |      |      | ury, |
|             | availability under law | M - M   |      | FMS  |      |
|             | that a TAFS may incur  | account |      | 2    | Ag   |
|             | new obligations. For   |         |      | 108, | ency |
|             | no-year Treasury       | 4-digit |      |      |      |
|             | appropriation/fund     | year    |      | P&F  |      |
|             | symbols, \"X\"         |         |      |      |      |
|             | indicates that funds   |         |      |      |      |
|             | are available until    |         |      |      |      |
|             | the purposes for which |         |      |      |      |
|             | the funds were made    |         |      |      |      |
|             | available are          |         |      |      |      |
|             | accomplished.          |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Trea        | Used in conjunction    | T       | 4/A  | SF   | OMB, |
| sury_Accoun | with Treasury          | reasury |      | 133, |      |
| t_Main_Code | Department Code, the   | Fi      |      |      | Trea |
|             | Treasury Account Main  | nancial |      | FMS  | sury |
|             | Code identifies the    | Manual  |      | 2    |      |
|             | specific purpose as    | Vol. I, |      | 108, |      |
|             | described in one or    | Part 2, |      |      |      |
|             | more acts of Congress  | Chapter |      | P&F  |      |
|             | for which Federal      | 1500    |      |      |      |
|             | agencies may incur     |         |      |      |      |
|             | obligations and make   |         |      |      |      |
|             | payments out of the    |         |      |      |      |
|             | Treasury.              |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Account_R   | Indicates whether the  | N/A     | 2/A  | SF   | OMB, |
| euse_Number | same Treasury          |         |      | 133, |      |
|             | Department Code and    |         |      |      | Trea |
|             | Treasury Account Main  |         |      | FMS  | sury |
|             | Code combination have  |         |      | 2    |      |
|             | been previously used   |         |      | 108, |      |
|             | to identify a Federal  |         |      |      |      |
|             | account symbol used    |         |      | P&F  |      |
|             | for different          |         |      |      |      |
|             | purposes.              |         |      |      |      |
+-------------+------------------------+---------+------+------+------+

[DETAILED FINANCIAL INFORMATION]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+-----------------------+---------+------+-----+------+
| TAFS_       | Normally, filled with | N/A     | 3/A  | FMS | Ag   |
| Sub_Account | zero to indicate no   |         |      | 2   | ency |
|             | split. When used,     |         |      | 108 |      |
|             | indicates a Treasury  |         |      |     |      |
|             | defined subdivision   |         |      |     |      |
|             | of TAFS.              |         |      |     |      |
+-------------+-----------------------+---------+------+-----+------+
| TAFS        | Normally, filled with | N/A     | 3/A  | SF  | OMB, |
| _Split_Code | zero to indicate no   |         |      | 1   |      |
|             | split. When used,     |         |      | 33, | T    |
|             | indicates an          |         |      |     | reas |
|             | OMB/Treasury defined  |         |      | FMS | ury, |
|             | subdivision of TAFS.  |         |      | 2   |      |
|             |                       |         |      | 108 | Ag   |
|             |                       |         |      |     | ency |
+-------------+-----------------------+---------+------+-----+------+
| Apportionme | A distribution made   | A -     | 1/A  | SF  | Ag   |
| nt_Category | by OMB of budgetary   | C       |      | 1   | ency |
|             | resources by calendar | ategory |      | 33, |      |
|             | quarters (category A) | A       |      |     |      |
|             | or by other specified |         |      | FMS |      |
|             | time periods,         | B -     |      | 21  |      |
|             | programs, activities, | C       |      | 08, |      |
|             | projects, objects, or | ategory |      |     |      |
|             | combinations thereof  | B       |      | P&F |      |
|             | (category B).         |         |      |     |      |
|             | Indicates whether     | C - Not |      |     |      |
|             | amounts are category  | subject |      |     |      |
|             | A or B apportionment  | to      |      |     |      |
|             | or not subject to     | apport  |      |     |      |
|             | apportionment.        | ionment |      |     |      |
|             |                       |         |      |     |      |
|             | (OMB Circular A-34)   |         |      |     |      |
+-------------+-----------------------+---------+------+-----+------+
| Apportionme | The code for each     | N/A     | 4/A  | SF  | Ag   |
| nt_Category | subdivision of a      |         |      | 133 | ency |
| _B_Sub_Code | category B            |         |      |     |      |
|             | apportionment.        |         |      |     |      |
+-------------+-----------------------+---------+------+-----+------+
| SGL_Acc     | A unique code that    | T       | 4/A  | SF  | Ag   |
| ount_Number | represents a Standard | reasury |      | 1   | ency |
|             | General Ledger (SGL)  | Fi      |      | 33, |      |
|             | account. An SGL       | nancial |      |     |      |
|             | account is used to    | Manual  |      | FMS |      |
|             | record, classify, and | Vol. I, |      | 21  |      |
|             | report accounting     | Sup     |      | 08, |      |
|             | events in a uniform   | plement |      |     |      |
|             | manner                | No. 2   |      | P&F |      |
|             | governmentwide. The   |         |      |     |      |
|             | SGL account (1)       |         |      |     |      |
|             | provides control over |         |      |     |      |
|             | all financial         |         |      |     |      |
|             | transactions and      |         |      |     |      |
|             | resource balances,    |         |      |     |      |
|             | (2) in combination    |         |      |     |      |
|             | with other data       |         |      |     |      |
|             | elements, satisfies   |         |      |     |      |
|             | basic financial and   |         |      |     |      |
|             | budget execution      |         |      |     |      |
|             | reporting             |         |      |     |      |
|             | requirements of OMB   |         |      |     |      |
|             | and Treasury, and (3) |         |      |     |      |
|             | integrates            |         |      |     |      |
|             | proprietary and       |         |      |     |      |
|             | budgetary accounting. |         |      |     |      |
|             | (GAO Glossary)        |         |      |     |      |
+-------------+-----------------------+---------+------+-----+------+
| Subm        | The Nth adjustment to | Numeric | 3/N  | SF  | Ag   |
| ission_Revi | previously submitted  |         |      | 1   | ency |
| sion_Number | data. The submission  |         |      | 33, |      |
|             | revision number for   |         |      |     |      |
|             | an original           |         |      | FMS |      |
|             | submission has a      |         |      | 21  |      |
|             | value of 0.           |         |      | 08, |      |
|             |                       |         |      |     |      |
|             |                       |         |      | P&F |      |
+-------------+-----------------------+---------+------+-----+------+
| DFI_At      | Combination of nearly | See     | See  | See | F    |
| tribute_Key | all non-key           | non-key | non  | n   | ACTS |
|             | attributes, with the  | att     | -key | on- | II   |
|             | exception of          | ributes | at   | key |      |
|             | Debit_Credit, Amount, |         | trib | a   |      |
|             | Expiration_Flag,      |         | utes | ttr |      |
|             | TAFS_Status,          |         |      | ibu |      |
|             | User_Stamp,           |         |      | tes |      |
|             | Date_Stamp, and       |         |      |     |      |
|             | Time_Stamp.           |         |      |     |      |
+-------------+-----------------------+---------+------+-----+------+

[DETAILED FINANCIAL INFORMATION]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+-----+------+
| Transact    | Indicates type of      | F -     | 1/A  | SF  | Ag   |
| ion_Partner | entity involved in     | Federal |      | 133 | ency |
|             | transactions (i.e.,    |         |      |     |      |
|             | other Federal (F),     | X -     |      |     |      |
|             | non-Federal entities   | Non-    |      |     |      |
|             | such as                | Federal |      |     |      |
|             | Private/Loca           |         |      |     |      |
|             | l/State/Tribal/Foreign | E -     |      |     |      |
|             | government (X), and    | Non-    |      |     |      |
|             | exceptions for other   | Federal |      |     |      |
|             | non-Federal partners   | Ex      |      |     |      |
|             | (E)).                  | ception |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| Direct_Tran | The Treasury           | T       | 2/A  | SF  | Ag   |
| sfer_Agency | Department Code of the | reasury |      | 1   | ency |
|             | other agency involved  | Fi      |      | 33, |      |
|             | in a nonexpenditure    | nancial |      |     |      |
|             | direct transfer.       | Manual  |      | FMS |      |
|             |                        | Vol. I, |      | 21  |      |
|             |                        | Part 2, |      | 08, |      |
|             |                        | Chapter |      |     |      |
|             |                        | 1500    |      | P&F |      |
+-------------+------------------------+---------+------+-----+------+
| D           | The Treasury Account   | T       | 4/A  | SF  | Ag   |
| irect_Trans | Main Code of the other | reasury |      | 1   | ency |
| fer_Account | account involved in a  | Fi      |      | 33, |      |
|             | nonexpenditure direct  | nancial |      |     |      |
|             | transfer.              | Manual  |      | FMS |      |
|             |                        | Vol. I, |      | 21  |      |
|             |                        | Part 2, |      | 08, |      |
|             |                        | Chapter |      |     |      |
|             |                        | 1500    |      | P&F |      |
+-------------+------------------------+---------+------+-----+------+
| Trans       | Indicates whether the  | F -     | 1/A  | SF  | Ag   |
| fer_To_From | transfer is To or From | From    |      | 1   | ency |
|             | another Treasury       |         |      | 33, |      |
|             | agency or account.     | T - To  |      |     |      |
|             |                        |         |      | FMS |      |
|             |                        |         |      | 21  |      |
|             |                        |         |      | 08, |      |
|             |                        |         |      |     |      |
|             |                        |         |      | P&F |      |
+-------------+------------------------+---------+------+-----+------+
| Reimbu      | Indicates whether      | R -     | 1/A  | SF  | Ag   |
| rsable_Flag | amounts for goods,     | Reimb   |      | 1   | ency |
|             | services, and joint    | ursable |      | 33, |      |
|             | project support are    |         |      |     |      |
|             | financed by offsetting | D -     |      | P&F |      |
|             | collections.           | Direct  |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| Legislatio  | Indicates the type of  | A -     | 1/A  | SF  | Ag   |
| n_Indicator | legislation that       | Approp  |      | 133 | ency |
|             | provides or modifies   | riation |      |     |      |
|             | budget authority.      | Act     |      |     |      |
|             |                        |         |      |     |      |
|             |                        | C -     |      |     |      |
|             |                        | Con     |      |     |      |
|             |                        | tinuing |      |     |      |
|             |                        | Res     |      |     |      |
|             |                        | olution |      |     |      |
|             |                        |         |      |     |      |
|             |                        | S -     |      |     |      |
|             |                        | Suppl   |      |     |      |
|             |                        | emental |      |     |      |
|             |                        | Approp  |      |     |      |
|             |                        | riation |      |     |      |
|             |                        |         |      |     |      |
|             |                        | O -     |      |     |      |
|             |                        | Author  |      |     |      |
|             |                        | ization |      |     |      |
|             |                        | Ac      |      |     |      |
|             |                        | t/Other |      |     |      |
|             |                        |         |      |     |      |
|             |                        | R -     |      |     |      |
|             |                        | Res     |      |     |      |
|             |                        | cission |      |     |      |
|             |                        | (e      |      |     |      |
|             |                        | nacted) |      |     |      |
|             |                        |         |      |     |      |
|             |                        | D -     |      |     |      |
|             |                        | D       |      |     |      |
|             |                        | eferral |      |     |      |
|             |                        | (e      |      |     |      |
|             |                        | nacted) |      |     |      |
+-------------+------------------------+---------+------+-----+------+
| Public      | The number of a        | N/A     | 7/A  | SF  | Ag   |
| _Law_Number | specific law enacted   |         |      | 1   | ency |
|             | by the Congress and    |         |      | 33, |      |
|             | signed by the          |         |      |     |      |
|             | President. For         |         |      | FMS |      |
|             | example, the 90th Law  |         |      | 2   |      |
|             | of the 103rd Congress  |         |      | 108 |      |
|             | would be PL 103-90.    |         |      |     |      |
+-------------+------------------------+---------+------+-----+------+

[DETAILED FINANCIAL INFORMATION]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+------+------+
| Aut         | Used to distinguish    | P -     | 1/A  | SF   | Ag   |
| hority_Type | types of budgetary     | Approp  |      | 133, | ency |
|             | resources.             | riation |      |      |      |
|             |                        |         |      | FMS  |      |
|             |                        | D -     |      | 2    |      |
|             |                        | Advance |      | 108, |      |
|             |                        |         |      |      |      |
|             |                        | Approp  |      | P&F  |      |
|             |                        | riation |      |      |      |
|             |                        |         |      |      |      |
|             |                        | B -     |      |      |      |
|             |                        | Bo      |      |      |      |
|             |                        | rrowing |      |      |      |
|             |                        | Au      |      |      |      |
|             |                        | thority |      |      |      |
|             |                        |         |      |      |      |
|             |                        | C -     |      |      |      |
|             |                        | C       |      |      |      |
|             |                        | ontract |      |      |      |
|             |                        | Au      |      |      |      |
|             |                        | thority |      |      |      |
|             |                        |         |      |      |      |
|             |                        | R -     |      |      |      |
|             |                        | Re      |      |      |      |
|             |                        | -approp |      |      |      |
|             |                        | riation |      |      |      |
|             |                        |         |      |      |      |
|             |                        | S -     |      |      |      |
|             |                        | S       |      |      |      |
|             |                        | pending |      |      |      |
|             |                        | Au      |      |      |      |
|             |                        | thority |      |      |      |
|             |                        | From    |      |      |      |
|             |                        | Off     |      |      |      |
|             |                        | setting |      |      |      |
|             |                        | Coll    |      |      |      |
|             |                        | ections |      |      |      |
|             |                        |         |      |      |      |
|             |                        | L -     |      |      |      |
|             |                        | P       |      |      |      |
|             |                        | roceeds |      |      |      |
|             |                        | of Loan |      |      |      |
|             |                        | Asset   |      |      |      |
|             |                        | Sales   |      |      |      |
|             |                        | With    |      |      |      |
|             |                        | R       |      |      |      |
|             |                        | ecourse |      |      |      |
+-------------+------------------------+---------+------+------+------+
| De          | Indicates whether the  | D -     | 1/A  | P&F, | Ag   |
| finite_Inde | amount of the budget   | D       |      |      | ency |
| finite_Flag | authority is definite  | efinite |      | FMS  |      |
|             | (specified amount or   |         |      | 2108 |      |
|             | amount not to exceed   | I -     |      |      |      |
|             | the specified amount)  | Ind     |      |      |      |
|             | or indefinite          | efinite |      |      |      |
|             | (determined by other   |         |      |      |      |
|             | factors).              |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Ye          | Identifies the fiscal  | 4-digit | 4/A  | P&F  | Ag   |
| ar_Of_Budge | year when a Treasury   | year    |      |      | ency |
| t_Authority | appropriation/fund     |         |      |      |      |
|             | symbol is provided     |         |      |      |      |
|             | with new no year       |         |      |      |      |
|             | budget authority. Used |         |      |      |      |
|             | only for no year       |         |      |      |      |
|             | Treasury appropriation |         |      |      |      |
|             | fund symbols in order  |         |      |      |      |
|             | to distinguish outlays |         |      |      |      |
|             | from new obligational  |         |      |      |      |
|             | authority vs. outlays  |         |      |      |      |
|             | from carried forward   |         |      |      |      |
|             | balances.              |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| BEA_Categor | Indicates whether the  | D -     | 1/A  | P&F  | Ag   |
| y_Indicator | Budget Enforcement Act | Discre  |      |      | ency |
|             | (BEA) category is      | tionary |      |      |      |
|             | mandatory,             |         |      |      |      |
|             | discretionary, or      | M -     |      |      |      |
|             | emergency              | Ma      |      |      |      |
|             | discretionary.         | ndatory |      |      |      |
|             |                        |         |      |      |      |
|             |                        | E -     |      |      |      |
|             |                        | Em      |      |      |      |
|             |                        | ergency |      |      |      |
|             |                        |         |      |      |      |
|             |                        | Discre  |      |      |      |
|             |                        | tionary |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Borro       | Indicates whether      | T -     | 1/A  | FMS  | Ag   |
| wing_Source | borrowing took place   | T       |      | 2    | ency |
|             | from Treasury or       | reasury |      | 108, |      |
|             | public.                |         |      |      |      |
|             |                        | P -     |      | P&F  |      |
|             |                        | Public  |      |      |      |
+-------------+------------------------+---------+------+------+------+
| A           | Indicates that a       | P -     | 1/A  | SF   | Ag   |
| dvance_Flag | portion of the         | A       |      | 133, | ency |
|             | appropriation was      | dvanced |      |      |      |
|             | advanced from a future | in      |      | P&F  |      |
|             | year, or was made      | Prior   |      |      |      |
|             | available in a prior   | Year    |      |      |      |
|             | year.                  |         |      |      |      |
|             |                        | F -     |      |      |      |
|             |                        | A       |      |      |      |
|             |                        | dvanced |      |      |      |
|             |                        | from    |      |      |      |
|             |                        | Future  |      |      |      |
|             |                        | Year    |      |      |      |
+-------------+------------------------+---------+------+------+------+

[DETAILED FINANCIAL INFORMATION]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+-------------+------------------------+---------+------+------+------+
| Cr          | Fiscal year when       | 4-digit | 4/A  | SF   | Ag   |
| edit_Cohort | direct loans are       | year    |      | 133  | ency |
|             | obligated or           |         |      |      |      |
|             | guarantees committed   |         |      |      |      |
|             | by a program, even if  |         |      |      |      |
|             | disbursements occur in |         |      |      |      |
|             | subsequent fiscal      |         |      |      |      |
|             | years.                 |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Defi        | Indicates that an      | D -     | 1A   | P&F  | Ag   |
| ciency_Flag | apportionment is       | De      |      |      | ency |
|             | deficient.             | ficient |      |      |      |
|             |                        |         |      |      |      |
|             |                        | X - Not |      |      |      |
|             |                        | De      |      |      |      |
|             |                        | ficient |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Availa      | Indicates whether a    | A -     | 1/A  | SF   | Ag   |
| bility_Time | budgetary resource is  | Av      |      | 133, | ency |
|             | available for new      | ailable |      |      |      |
|             | obligations in the     | in      |      | P&F  |      |
|             | current period, will   | current |      |      |      |
|             | be available in a      | period  |      |      |      |
|             | subsequent period, or  |         |      |      |      |
|             | is unavailable.        | S -     |      |      |      |
|             |                        | Av      |      |      |      |
|             |                        | ailable |      |      |      |
|             |                        | in      |      |      |      |
|             |                        | sub     |      |      |      |
|             |                        | sequent |      |      |      |
|             |                        | period  |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Function    | Classification of data | OMB     | 3/A  | P&F  | Ag   |
|             | according to major     | C       |      |      | ency |
|             | purpose served. (e.g., | ircular |      |      |      |
|             | income, security, or   | No.     |      |      |      |
|             | national defense).     | A-11    |      |      |      |
|             | Classifications are    |         |      |      |      |
|             | required by            |         |      |      |      |
|             | Congressional Budget   |         |      |      |      |
|             | Act of 1974.           |         |      |      |      |
+-------------+------------------------+---------+------+------+------+
| Amount      | The balance of SGL     | Amount  | 17,2 | SF   | Ag   |
|             | account in combination |         |      | 133, | ency |
|             | with any related       |         |      |      |      |
|             | attributes.            |         |      | FMS  |      |
|             |                        |         |      | 2    |      |
|             |                        |         |      | 108, |      |
|             |                        |         |      |      |      |
|             |                        |         |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| D           | Indicates whether the  | D -     | 1/A  | SF   | Ag   |
| ebit_Credit | amount is debited or   | Debit   |      | 133, | ency |
|             | credited to the SGL    |         |      |      |      |
|             | account.               | C -     |      | FMS  |      |
|             |                        | Credit  |      | 2    |      |
|             |                        |         |      | 108, |      |
|             |                        |         |      |      |      |
|             |                        |         |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| Begin_En    | Indicates whether the  | B -     | 1/A  | SF   | Ag   |
| d_Indicator | balance of an SGL      | Be      |      | 133, | ency |
|             | account/attribute      | ginning |      |      |      |
|             | combination is at the  | Balance |      | FMS  |      |
|             | start of the fiscal    |         |      | 2    |      |
|             | year or at the end of  | E -     |      | 108, |      |
|             | a period.              | Ending  |      |      |      |
|             |                        | Balance |      | P&F  |      |
+-------------+------------------------+---------+------+------+------+
| D           | Who last updated the   | N/A     | 8/A  | N/A  | Sy   |
| _User_Stamp | record.                |         |      |      | stem |
+-------------+------------------------+---------+------+------+------+
| D           | Date when the record   | N/A     | 10/  | N/A  | Sy   |
| _Date_Stamp | was last updated.      |         | Date |      | stem |
|             |                        |         |      |      |      |
|             |                        |         | YY   |      |      |
|             |                        |         | YY/M |      |      |
|             |                        |         | M/DD |      |      |
+-------------+------------------------+---------+------+------+------+
| D           | Time when the record   | N/A     | 8/   | N/A  | Sy   |
| _Time_Stamp | was last updated.      |         | Time |      | stem |
|             |                        |         |      |      |      |
|             |                        |         | HH:M |      |      |
|             |                        |         | M:SS |      |      |
+-------------+------------------------+---------+------+------+------+

[DETAILED FINANCIAL INFORMATION FOOTNOTE]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+--------------+-----------------------+---------+------+------+------+
| Report       | Fiscal year covered   | 4-digit | 4/A  | SF   | Ag   |
| _Fiscal_Year | by report.            | year    |      | 133, | ency |
|              |                       |         |      |      |      |
|              |                       |         |      | FMS  |      |
|              |                       |         |      | 2    |      |
|              |                       |         |      | 108, |      |
|              |                       |         |      |      |      |
|              |                       |         |      | P&F  |      |
+--------------+-----------------------+---------+------+------+------+
| Report_      | Month at end of       | 2-digit | 2/A  | SF   | Ag   |
| Fiscal_Month | period covered by     | month   |      | 133, | ency |
|              | report. For example,  |         |      |      |      |
|              | October is 01,        |         |      | FMS  |      |
|              | December is 03, March |         |      | 2    |      |
|              | is 06, June is 09,    |         |      | 108, |      |
|              | and September is 12.  |         |      |      |      |
|              |                       |         |      | P&F  |      |
+--------------+-----------------------+---------+------+------+------+
| Treasury_Dep | Used in conjunction   | T       | 2/A  | SF   | Trea |
| artment_Code | with the Treasury     | reasury |      | 133, | sury |
|              | Account Main Code,    | Fi      |      |      |      |
|              | the Treasury          | nancial |      | FMS  |      |
|              | Department Code       | Manual  |      | 2    |      |
|              | represents the        | Vol. I, |      | 108, |      |
|              | department, agency or | Part 2, |      |      |      |
|              | establishment of the  | Chapter |      | P&F  |      |
|              | U.S. Government that  | 1500    |      |      |      |
|              | is responsible for    |         |      |      |      |
|              | the Federal account   |         |      |      |      |
|              | symbol. The Treasury  |         |      |      |      |
|              | Department Code is    |         |      |      |      |
|              | assigned by the       |         |      |      |      |
|              | Department of the     |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Al           | Indicates the         | T       | 2/A  | SF   | T    |
| location_Tra | Treasury Department   | reasury |      | 133, | reas |
| nsfer_Agency | Code of the agency    | Fi      |      |      | ury, |
|              | receiving funds       | nancial |      | FMS  |      |
|              | through an allocation | Manual  |      | 2    | Ag   |
|              | transfer.             | Vol. I, |      | 108, | ency |
|              |                       | Part 2, |      |      |      |
|              |                       | Chapter |      | P&F  |      |
|              |                       | 1500    |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Fiscal_Year1 | For multiyear funds   | Blank   | 4/A  | SF   | T    |
|              | only. The first year  |         |      | 133, | reas |
|              | of fund availability  | 4-digit |      |      | ury, |
|              | under law that a TAFS | year    |      | FMS  |      |
|              | may incur             |         |      | 2    | Ag   |
|              | obligations. Blank    |         |      | 108, | ency |
|              | indicates annual or   |         |      |      |      |
|              | no-year funds.        |         |      | P&F  |      |
+--------------+-----------------------+---------+------+------+------+
| Fiscal_Year2 | For annual and        | X - No  | 4/A  | SF   | T    |
|              | multiyear funds, the  | year    |      | 133, | reas |
|              | last year of funds    |         |      |      | ury, |
|              | availability under    | M - M   |      | FMS  |      |
|              | law that a TAFS may   | account |      | 2    | Ag   |
|              | incur new             |         |      | 108, | ency |
|              | obligations. For      | 4-digit |      |      |      |
|              | no-year Treasury      | year    |      | P&F  |      |
|              | appropriation/fund    |         |      |      |      |
|              | symbols, \"X\"        |         |      |      |      |
|              | indicates that funds  |         |      |      |      |
|              | are available until   |         |      |      |      |
|              | the purposes for      |         |      |      |      |
|              | which the funds were  |         |      |      |      |
|              | made available are    |         |      |      |      |
|              | accomplished.         |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Tr           | Used in conjunction   | T       | 4/A  | SF   | OMB, |
| easury_Accou | with Treasury         | reasury |      | 133, |      |
| nt_Main_Code | Department Code, the  | Fi      |      |      | Trea |
|              | Treasury Account Main | nancial |      | FMS  | sury |
|              | Code identifies the   | Manual  |      | 2    |      |
|              | specific purpose as   | Vol. I, |      | 108, |      |
|              | described in one or   | Part 2, |      |      |      |
|              | more acts of Congress | Chapter |      | P&F  |      |
|              | for which Federal     | 1500    |      |      |      |
|              | agencies may incur    |         |      |      |      |
|              | obligations and make  |         |      |      |      |
|              | payments out of the   |         |      |      |      |
|              | Treasury.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+
| Account_     | Indicates whether the | N/A     | 2/A  | SF   | OMB, |
| Reuse_Number | same Treasury         |         |      | 133, |      |
|              | Department Code and   |         |      |      | Trea |
|              | Treasury Account Main |         |      | FMS  | sury |
|              | Code combination have |         |      | 2    |      |
|              | been previously used  |         |      | 108, |      |
|              | to identify a Federal |         |      |      |      |
|              | account symbol used   |         |      | P&F  |      |
|              | for different         |         |      |      |      |
|              | purposes.             |         |      |      |      |
+--------------+-----------------------+---------+------+------+------+

[DETAILED FINANCIAL INFORMATION FOOTNOTE]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

<table style="width:100%;">
<colgroup>
<col style="width: 22%" />
<col style="width: 0%" />
<col style="width: 32%" />
<col style="width: 0%" />
<col style="width: 14%" />
<col style="width: 0%" />
<col style="width: 9%" />
<col style="width: 0%" />
<col style="width: 9%" />
<col style="width: 0%" />
<col style="width: 9%" />
</colgroup>
<tbody>
<tr class="odd">
<td>TAFS_Sub_Account</td>
<td colspan="2">Normally, filled with zero to indicate no split. When
used, indicates a Treasury defined subdivision of TAFS.</td>
<td colspan="2">N/A</td>
<td colspan="2">3/A</td>
<td colspan="2">FMS 2108</td>
<td colspan="2">Agency</td>
</tr>
<tr class="even">
<td>TAFS_Split_Code</td>
<td colspan="2">Normally, filled with zero to indicate no split. When
used, indicates an OMB/Treasury defined subdivision of TAFS.</td>
<td colspan="2">N/A</td>
<td colspan="2">3/A</td>
<td colspan="2"><p>SF 133,</p>
<p>FMS 2108</p></td>
<td colspan="2"><p>OMB,</p>
<p>Treasury,</p>
<p>Agency</p></td>
</tr>
<tr class="odd">
<td>Apportionment_Category</td>
<td colspan="2"><p>A distribution made by OMB of budgetary resources by
calendar quarters (category A) or by other specified time periods,
programs, activities, projects, objects, or combinations thereof
(category B). Indicates whether amounts are category A or B
apportionment or not subject to apportionment.</p>
<p>(OMB Circular A-34)</p></td>
<td colspan="2"><p>A - Category A</p>
<p>B - Category B</p>
<p>C - Not subject to apportionment</p></td>
<td colspan="2">1/A</td>
<td colspan="2"><p>SF 133,</p>
<p>FMS 2108,</p>
<p>P&amp;F</p></td>
<td colspan="2">Agency</td>
</tr>
<tr class="even">
<td>Apportionment_Category_B_Sub_Code</td>
<td colspan="2">The code for each subdivision of a category B
apportionment.</td>
<td colspan="2">N/A</td>
<td colspan="2">4/A</td>
<td colspan="2">SF 133</td>
<td colspan="2">Agency</td>
</tr>
<tr class="odd">
<td colspan="2">SGL_Account_Number</td>
<td colspan="2">A unique code that represents a Standard General Ledger
(SGL) account. An SGL account is used to record, classify, and report
accounting events in a uniform manner governmentwide. The SGL account
(1) provides control over all financial transactions and resource
balances, (2) in combination with other data elements, satisfies basic
financial and budget execution reporting requirements of OMB and
Treasury, and (3) integrates proprietary and budgetary accounting. (GAO
Glossary)</td>
<td colspan="2">Treasury Financial Manual Vol. I Supplement No. 2</td>
<td colspan="2">4/A</td>
<td colspan="2"><p>SF 133,</p>
<p>FMS 2108,</p>
<p>P&amp;F</p></td>
<td>Agency</td>
</tr>
<tr class="even">
<td colspan="2">Submission_Revision_Number</td>
<td colspan="2">The Nth adjustment to previously submitted data. The
submission revision number for an original submission has a value of
0.</td>
<td colspan="2">Numeric</td>
<td colspan="2">3/N</td>
<td colspan="2"><p>SF 133,</p>
<p>FMS 2108,</p>
<p>P&amp;F</p></td>
<td>Agency</td>
</tr>
<tr class="odd">
<td colspan="2">DFI_Attribute_Key</td>
<td colspan="2">Combination of nearly all non-key attributes, with the
exception of Debit_Credit, Amount, Expiration_Flag, TAFS_Status,
User_Stamp, Date_Stamp, and Time_Stamp.</td>
<td colspan="2">See non-key attributes</td>
<td colspan="2">See non-key attributes</td>
<td colspan="2">See non-key attributes</td>
<td>FACTS II</td>
</tr>
</tbody>
</table>

[DETAILED FINANCIAL INFORMATION FOOTNOTE]{.underline}

System

Attribute Name Attribute Definition Domain Characters Reference Supplied
By

+---------------+----------------------+----------+-----+------+------+
| DFI_Fo        | A sequence number    | N/A      | Nu  | SF   | Ag   |
| otnote_Number | used to distinguish  |          | mer | 133, | ency |
|               | different footnotes  |          | ic/ |      |      |
|               | that are associated  |          |     | FMS  |      |
|               | with one or more     |          | T   | 2108 |      |
|               | pieces of detailed   |          | iny |      |      |
|               | information.         |          | i   |      |      |
|               |                      |          | nt. |      |      |
+---------------+----------------------+----------+-----+------+------+
| DFI_          | Footnote (or text    | N/A      | 500 | SF   | Ag   |
| Footnote_Text | explanation)         |          | 0/A | 133, | ency |
|               | associated with one  |          |     |      |      |
|               | or more pieces of    |          |     | FMS  |      |
|               | detailed financial   |          |     | 2108 |      |
|               | information.         |          |     |      |      |
+---------------+----------------------+----------+-----+------+------+
| D             | Who last updated the | N/A      | 8/A | N/A  | Sy   |
| FI_User_Stamp | record.              |          |     |      | stem |
+---------------+----------------------+----------+-----+------+------+
| D             | Date when the record | N/A      | 1   | N/A  | Sy   |
| FI_Date_Stamp | was last updated.    |          | 0/D |      | stem |
|               |                      |          | ate |      |      |
|               |                      |          |     |      |      |
|               |                      |          | Y   |      |      |
|               |                      |          | YYY |      |      |
|               |                      |          | /MM |      |      |
|               |                      |          | /DD |      |      |
+---------------+----------------------+----------+-----+------+------+
| D             | Time when the record | N/A      | 8/T | N/A  | Sy   |
| FI_Time_Stamp | was updated.         |          | ime |      | stem |
|               |                      |          |     |      |      |
|               |                      |          | HH  |      |      |
|               |                      |          | :MM |      |      |
|               |                      |          | :SS |      |      |
+---------------+----------------------+----------+-----+------+------+