New BETC Frequently Asked Questions

• What are the new BETCs?

Please refer to the table at the end of this document for a listing of the new BETCs and their respective descriptions.

• When can I use the new BETCs?

The new BETCs became available for use on March 20, 2020. 

• What BETC should I use? 

Please refer to the comprehensive ‘BETC Guidance’ document located at the following link under ‘GWA Reporting’: 

https://www.fiscal.treasury.gov/cars/reference-and-guidance.html

• Are BETCs available for use in IPAC? Other systems?

Valid TAS/BETC combinations should be available for use within the IPAC and the other payment and collection source systems, as well 

as in CARS. The updated listing of TAS/BETC combinations can be downloaded via the SAM Public Website at the following link: 

https://www.sam.fms.treas.gov/sampublic/tasbetc.htm

• Can the new BETCs be included in my CARS bulk file?

Yes. However, the bulk file you are submitting must be in CGAC/Component format in order to use the new BETCs. If you need 

assistance in making the conversion from String format reporting to CGAC/Component format reporting, please email 

CashAnalysisSection.FAO@fiscal.treasury.gov. 

• Can the new BETCs be included in my IPAC bulk file?

Yes. However, the bulk file you are submitting must be in CGAC/Component format in order to use the new BETCs. If you need 

assistance in making the conversion from String format reporting to CGAC/Component format reporting, please email 

IGT@fiscal.treasury.gov.

• What happens if I use the new BETCs incorrectly?

Currently, Fiscal Service staff will be monitoring the use of the new BETCs and will reach out individually to agencies where potential 

misuse is occurring. In addition, new GTAS edits will be forthcoming for both the new Disbursement BETCs as well as the new Loan 

BETCs. Those edits are still in development and will be communicated separately at a later date. Agencies will have advanced notice of 

the edits being added, and all edits will be proposed analytical for a period of time before becoming fatal. Specific contacts to ask GTAS 

related questions will be communicated along with the notification of release for each new GTAS edit. 

• Can I use the new BETCs if I am still reporting using legacy STRING TAS? 

No. Agencies must use CGAG/Component TAS format reporting in order to use any of the new BETCs. 

• How can I get help to change my CARS profile so I can use the new BETCs in CGAC/Component format?

You must update your CARS Account Profile within ISIM by checking the “Is CGAC” checkbox. If you need assistance making this change, 

please email CashAnalysisSection.FAO@fiscal.treasury.gov. 
• When will I no longer be able to use the DISB BETC, and have to use the new DISGF or DISNGF?

The final date for being able to use the DISB BETC has not been determined. However, we are certain that the DISB BETC will be available 

for use throughout all of Fiscal Year 2020. When a decision is made regarding the final date, it will be communicated. 

• Will there be new GTAS Edits related to the use of the new BETCs?

Yes. New GTAS edits are currently in development related to the new BETCs. However, development of the edits and potential new 

USSGLs has not yet been completed. Once the new edits are known, information regarding them and their implementation timelines will 

be communicated. Edits will go through a period of being proposed analytical and to allow agencies to track their progress before 

becoming fatal edits. 
BUSINESS EVENT TYPE

CODE

BUSINESS EVENT TYPE 

CODE DESCRIPTION

GWA DEBIT CREDIT

INDICATOR

Related Adjusting 

BETC/Reversal Description of Use

COLLUR

Upward Reestimate

Collection from Program to 

Financing Account, Credit 

Reform C COLLURAJ

Used to report the upward 

reestimate collection into 

the Financing Account. 

COLLURAJ

Adjustment to the Upward 

Reestimate Collection from 

Program to Financing 

Account, Credit Reform D

Used to report an 

adjustment to the upward 

reestimate collection into 

the Financing Account.

TREACEXP

Treasury's Collection of the 

Entities' Credit Reform 

Interest Expense on Entity 

Borrowing 

C TREACAJ

Used to report the Treasury 

Collection, by either the 

Federal Financing Banks 

(FFB) or Bureau of Fiscal 

Service (BFS), of the 

Entities' Credit Reform 

Interest Expense on Entity 

Borrowings. 

TREACAJ

Adjustment to Interest

Expense on Agency 

Borrowing Disbursed to 

Treasury from the 

Financing Account, Credit 

Reform 

D

Used to report an 

adjustment to the Treasury 

Collection, by either the 

Federal Financing Banks 

(FFB) or Bureau of Fiscal 

Service (BFS), of the 

Entities' Credit Reform 

Interest Expense on Entity 

Borrowings. 
COLLFNF

Collections to a Non-

Financing Account from a 

Financing Account, Credit 

Reform

C COLFNFAJ

Used to report collections 

by a Non-Financing 

Account received from a 

Financing Account, Credit 

Reform. 

COLFNFAJ

Adjustment to Collections 

to a Non-Financing Account 

from a Financing Account, 

Credit Reform

D

Used to report an 

adjustment to collections 

by a Non-Financing 

Account received from a 

Financing Account, Credit 

Reform. 

DISBUR

Upward Reestimate 

Payment from Program to 

Financing Account, Credit 

Reform D DISBURAJ

Used to report the upward 

reestimate payment from 

the Program Fund to the 

Financing Account. 

DISBURAJ

Adjustment to Upward 

Reestimate Payment from 

Program to Financing 

Account, Credit Reform 

C

Used to report an 

adjustment to the upward 

reestimate payment from 

the Program Fund to the 

Financing Account. 

TREADIN

Treasury's Disbursement of 

the Entities' Credit Reform 

Interest Income/Revenue 

D TREADAJ 

Used to report the Treasury 

Disbursement, by either the 

Federal Financing Banks 

(FFB) or Bureau of Fiscal 

Service (BFS), of the 

Entities' Credit Reform 

Interest Income/Revenue 

on Uninvested Funds. 
TREADAJ 

Adjustment to Treasury's 

Disbursement of the 

Agencies' Credit Reform 

Interest Income/Revenue 

C

Used to report an 

adjustment to the Treasury 

Disbursement, by either the 

Federal Financing Banks 

(FFB) or Bureau of Fiscal 

Service (BFS), of the 

Entities' Credit Reform 

Interest Income/Revenue 

on Uninvested Funds. 

DISSUB

Subsidy Payment from 

Program to Financing 

Account, Credit Reform 

D DISSUBAJ

Used to report the subsidy 

payment from the Program 

Fund to the Financing 

Account, Credit Reform.

DISSUBAJ

Adjustment to Subsidy 

Payment from Program to 

Financing Account, Credit 

Reform 

C

Used to report an 

adjustment to the subsidy 

payment from the Program 

Fund to the Financing 

Account, Credit Reform. 

DISFCR

Other Disbursements to the 

Financing Account, Credit 

Reform 

D DISFCRAJ

Used to report other 

miscellaneous 

disbursements to a 

Financing Account, Credit 

Reform. 

DISFCRAJ

Adjustments to Other 

Disbursements to the 

Financing Account, Credit 

Reform 

C

Used to report an 

adjustment to other 

miscellaneous 

disbursements to a 

Financing Account, Credit 

Reform. 
COLLDR

Downward Reestimate

Collection from Financing 

Fund to General Receipt 

Account, Credit Reform 

C COLLDRAJ

Used to report the 

downward reestimate 

collection from the 

Financing Account into the 

General Fund Receipt 

Account. 

COLLDRAJ

Adjustment to Downward 

Reestimate Collection from 

Financing Fund to General 

Receipt Account, Credit 

Reform 

D

Used to report an 

adjustment to the 

downward reestimate 

collection from the 

Financing Account into the 

General Fund Receipt 

Account. 

DISBDR

Downward Reestimate

Payment from Financing 

Fund to General Receipt 

Account, Credit Reform C DISBDRAJ

Used to report the 

downward reestimate 

payment from the 

Financing Account. 

DISBDRAJ

Adjustment to the 

Reestimate Payment from 

Financing Fund to General 

Receipt Account, Credit 

Reform D

Used to report an 

adjustment to the 

downward reestimate 

payment from the 

Financing Account. 

DISBNS

Negative Subsidy Payment 

from Financing Fund to 

General Receipt Account, 

Credit Reform D DISBNSAJ

Used to report the negative 

subsidy payment from the 

Financing Account. 
DISBNSAJ

Adjustment to the Negative 

Subsidy Payment from 

Financing Fund to General 

Receipt Account, Credit 

Reform C

Used to report an 

adjustment to the negative 

subsidy payment from the 

Financing Account. 

FEECOLL

Fees Collected in the 

Financing Account, Credit 

Reform 

C FEECOLAJ

Used to report Fees 

Collected into the 

Financing Account. 

FEECOLAJ

Adjustment to Fees 

Collected in the Financing 

Account, Credit Reform 

D

Used to report an 

adjustment to Fees 

Collected into the 

Financing Account. 

PRINREP

Principal Repayments 

Collected in the Financing 

Account, Credit Reform 

C PRINREAJ

Used to report Principal 

Repayments Collected into 

the Financing Account. 

PRINREAJ

Adjustments to Principal 

Repayments Collected in 

the Financing Account, 

Credit Reform D

Used to report an 

adjustment to Principal 

Repayments Collected into 

the Financing Account. 

INTREP

Interest Repayments 

Collected in the Financing 

Account, Credit Reform 

C INTREPAJ

Used to report Interest 

Repayments Collected into 

the Financing Account.

INTREPAJ

Adjustment to Interest 

Repayments Collected in 

the Financing Account, 

Credit Reform D

Used to report an 

adjustment to Interest 

Repayments Collected into 

the Financing Account. 
PFPCOLL

Proceeds from Foreclosed 

Property in the Financing 

Account, Credit Reform 

C PFPCOLAJ

Used to report Proceeds 

from Foreclosed Property 

into the Financing Account. 

PFPCOLAJ

Adjustments to the 

Proceeds from Foreclosed 

Property in the Financing 

Account, Credit Reform D

Used to report an 

adjustment to Proceeds 

from Foreclosed Property 

into the Financing Account. 

RENTCOLL

Rent Collections in the 

Financing Account, Credit 

Reform 

C RENTCOAJ

Used to report Rent 

Collections into the 

Financing Account.

RENTCOAJ

Adjustments to the Rent 

Collections in the Financing 

Account, Credit Reform 

D

Used to report an 

adjustment to Rent 

Collections into the 

Financing Account.

FFBINTC

Interest Income/Revenue 

Collections from Federal 

Financing Bank (FFB) in the 

Financing Account, Credit 

Reform

C FFBINAJ

Used to report the Interest 

Income/Revenue collection 

received by the entity into 

the Financing Account from 

the Federal Financing Bank 

(FFB).

FFBINAJ

Adjustment to Interest 

Income/Revenue 

Collections from FFB in the 

Financing Account, Credit 

Reform

D

Used to report an 

adjustment to the Interest 

Income/Revenue collection 

received by the entity into 

the Financing Account from 

the Federal Financing Bank 

(FFB).
FFBEXPD

Interest Expense on 

Agency Borrowing 

Disbursed to FFB from the 

Financing Account, Credit 

Reform 

D FFBEXAJ

Used to report the Interest 

Expense payment on 

Agency Borrowings from 

the Financing Account to 

the Federal Financing Bank 

(FFB). 

FFBEXAJ

Adjustment to Interest

Expense on Agency 

Borrowing Disbursed to 

FFB from the Financing 

Account, Credit Reform 

C

Used to report an 

adjustment to the Interest 

Expense payment on 

Agency Borrowings from 

the Financing Account to 

the Federal Financing Bank 

(FFB). 

BFSINTC

Interest Income/Revenue 

Collections from the 

Bureau of Fiscal Service 

(BFS) in the Financing 

Account, Credit Reform

C BFSINAJ

Used to report the Interest 

Income/Revenue collection 

received by the entity into 

the Financing Account from 

the Bureau of Fiscal 

Service (BFS).

BFSINAJ

Adjustment to Interest 

Income/Revenue 

Collections from the 

Bureau of Fiscal Service

(BFS) in the Financing 

Account, Credit Reform

D

Used to report an 

adjustment to the Interest 

Income/Revenue collection 

received by the entity into 

the Financing Account from 

the Bureau of Fiscal 

Service (BFS).

BFSXPD

Interest Expense on 

Agency Borrowing 

Disbursed to theBureau of 

Fiscal Service (BFS) from 

the Financing Account, 

Credit Reform D BFSXAJ

Used to report the Interest 

Expense payment on 

Agency Borrowings from 

the Financing Account to 

the Bureau of Fiscal 

Service (BFS).
BFSXAJ

Adjustment to Interest

Expense on Agency 

Borrowing Disbursed to the Bureau of Fiscal Service 

(BFS) from the Financing 

Account, Credit Reform C

Used to report an 

adjustment to the Interest 

Expense payment on 

Agency Borrowings from 

the Bureau of Fiscal 

Service (BFS). 

OACFED

Other Actual Collections,

Federal, in the Financing 

Account, Credit Reform 

C OACFEDAJ

Used to report other 

miscellaneous federal 

collections into a Financing 

Account, Credit Reform. 

OACFEDAJ

Adjustments to Other 

Actual Collections, Federal,

in the Financing Account, 

Credit Reform 

D

Used to report an 

adjustment to other 

miscellaneous federal 

collections into a Financing 

Account, Credit Reform. 

OFDFCR

Other Federal 

Disbursements from the 

Financing Account, Credit 

Reform D OFDFCRAJ

Used to report other 

federal disbursements from 

the Financing Account, 

Credit Reform. 

OFDFCRAJ

Adjustments to Other 

Federal Disbursements 

from the Financing 

Account, Credit Reform 

C

Used to report an 

adjustment to other federal 

disbursements from the 

Financing Account, Credit 

Reform. 
ONFCOLL

Other Non-Federal 

Collections in the Financing 

Account, Credit Reform 

C ONFCOLAJ

Used to report other non-

federal collections into a 

Financing Account, Credit 

Reform. 

ONFCOLAJ

Adjustments to Other Non-

Federal Collections in the 

Financing Account, Credit 

Reform 

D

Used to report an 

adjustment to other non-

federal collections into a 

Financing Account, Credit 

Reform. 

DISNFFF

Non-Federal 

Disbursements from the 

Financing Account, Credit 

Reform C DISNFAJ

Used to report non-federal 

disbursements from the 

Financing Account, Credit 

Reform. 

DISNFAJ

Adjustments to Non-

Federal Disbursements 

from the Financing 

Account, Credit Reform 

D

Used to report an 

adjustment to non-federal 

disbursements from the 

Financing Account, Credit 

Reform. 

COLLNS

Negative Subsidy 

Collection from Financing 

Fund to General Receipt 

Account, Credit Reform 

C COLLNSAJ

Used to report the negative 

subsidy collection into the 

General Fund Receipt 

Account from the Financing 

Account. 
COLLNSAJ

Adjustment to the Negative 

Subsidy Collection from 

Financing Fund to General 

Receipt Account, Credit 

Reform 

D

Used to report an 

adjustment to the negative 

subsidy collection into the 

General Fund Receipt 

Account from the Financing 

Account. 

DISGF

Gross disbursement of 

appropriation derived from 

General Fund of US

D DISGFAJ

Used to report the gross 

disbursement of 

appropriations derived 

from the General Fund of 

the U.S. Government. The 

intent of this BETC is to link 

the gross disbursement to 

its source of budget 

authority which in this case 

is the General Fund of the 

U.S. Government. In cases 

where an agency can use 

DISBUR, DISFCR, DISSUB, 

TREADIN or this BETC they 

should choose one of the 

former as it takes 

precedence over DISGF.

DISGFAJ

Adjustment to Gross 

disbursement of 

appropriation derived from 

General Fund of US

C

Used to report an 

adjustment to a Gross 

Disbursement of an 

appropriation derived from 

the General Fund of the US 

when the DISGF was used 

incorrectly or adjustments 

are needed after initial 

reporting using the DISGF 

has occurred.
DISNGF

Gross disbursement of 

appropriations & other 

sources derived from other 

than the General Fund of 

US

D DISNGFAJ

Used to report the gross 

disbursement of 

appropriations and other 

budget authorities not 

derived from the General 

Fund of the U.S. 

Government. 

DISNGFAJ

Adjustment to Gross Disbursement of 

Appropriations & Other 

Sources Derived from 

Other than General Fund of 

US

C

Used to report an 

adjustment to a Gross 

Disbursement of 

appropriations & other 

sources derived from other 

than the General Fund of 

US when the DISNGF was 

used incorrectly or 

adjustments are needed 

after initial reporting using 

the DISNGF has occurred.