GTAS Super Master Account File (SMAF)

Data Element Description Source 

Allocation Transfer Agency Identifier

The entity identifier of the entity receiving funds through an allocation transfer.

CARS: Central Accounting RSystem

Agency Identifier The entity identifier represents the department, entity, or 

establishment of the U.S. Government that is responsible for the TAS.

CARS: Central Accounting RSystem

Beginning Period of Availability In annual and multi-year TAS, identifies the first year of 

availability under law that an account can incur new obligations.- Null = no year (X), clearing/suspense (F), canceled (C) or unavailable receipt account- 4-Digit year = annual or multi-year account- For an annual account, the Beginning and Ending Period of Availability are the same

CARS: Central Accounting RSystem

Ending Period of Availability In annual and multi-year TAS, identifies the last year of 

availability under law that an account can incur new obligations.- Null = no year (X), clearing/suspense (F), canceled (C) or unavailable receipt account- 4-Digit year = annual or multi-year account- For an annual account, the Beginning and Ending Period of Availability are the same

CARS: Central Accounting RSystem

Availability Type Code X = No Year TAS

F = Clearing/suspense TASC = Canceled (GTAS derived TAS for reporting Assets)

CARS: Central Accounting RSystem

Main Account Code Identifies the type and purpose of the fund. CARS: Central Accounting R

System

Sub Account Code Identifies an available receipt or other Treasury-defined 

subdivision of the main account.Value range: 000-999, where 000 indicates no sub-account

CARS: Central Accounting RSystem

Account Title The title of the account per the Treasury Central Accounting 

system.

CARS: Central Accounting RSystem

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Account Type Code Indicates what type of account the TAS is.

CANCEL - Expenditure CancelCXPND - Clearing AccountsEXPND - ExpenditureUAPPR - Unappropriated ReceiptURCPT - Unavailable ReceiptDEPST - Deposit FundZEROBAL - Expenditure Zero Balance

CARS: Central Accounting RSystem

Appropriation Flag Indicates if the TAS appropriation is definite or indefinite.

Null = DefiniteI = IndefiniteM = Mixed

CARS: Central Accounting RSystem

Authority Duration Code Indicates whether a TAS is an annual year account (A), 

multiyear account (M), receipt account (R), clearing/suspense account (F), no-year account (X), or canceled account (C).

Derived by GTAS 

BEA Category Indicator Budget Enforcement Act Code indicates if budget authority 

and outlays are controlled by annual appropriation acts (discretionary) or by permanent laws (mandatory).D = DiscretionaryG = GovernmentalM = MandatoryN = Net InterestS = SplitBlank

CARS: Central Accounting RSystem

Fiscal Service Organization (Org) Code

Fiscal Service and FPAs maintain and use the current twodigit distribution codes to group Treasury Account Symbols (TAS) by bureaus, according to congressional legislation and, in some instances, programs below the bureau level. The new Fiscal Service Org Code will serve the same purpose as distribution codes. Fiscal Service will establish a Fiscal Service Org Code if a Government organization is designated as a bureau in enacted legislation.

CARS: Central Accounting RSystem

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Budget Agency Identifies a department, entity or establishment of the U.S. 

Government that is responsible for the budget account.This is the same as the Entity Identifier shown as part of the TAS.

CARS: Central Accounting RSystem and OMB

Budget Bureau Code A Budget Bureau is an organizational unit within a Budget 

Agency and consists of one or more accounts for presentation in the President's Budget.

CARS: Central Accounting RSystem and OMB

Budget Account Code A budget account generally covers an organized set of 

activities, programs, or services directed toward a common 

purpose or goal. Used in conjunction with the Entity Identifier and the Budget Bureau Code, uniquely represents a budget account, which is an administrative or functional subdivision of an entity and sometimes a budget bureau.This is generally the same code as the Main Account code shown as part of the TAS unless it represents a consolidated account (more than one TAS).

CARS: Central Accounting RSystem and OMB

Budget Subfunction Identifier OMB assigns each expenditure and offsetting receipt account 

a three-digit code that corresponds to the account's subfunctional classification (e.g., national defense, income security, agriculture).Annually, OMB consults with CBO and other relevant budget and appropriation committee staff members regarding functional and sub-functional classification. This process, which is required by statute, typically occurs from October through December.

CARS: Central Accounting RSystem and OMB

Chapter Chapter used in the Treasury Combined Statement to 

represent a reporting entity.

CARS: Central Accounting RSystem

Extended Disbursing Authority Indicates the year beyond the 5th expired year that the TAS 

legally can disburse funds. If no Extended Disbursing Authority, this field should be blank (four blanks/spaces).

CARS: Central Accounting RSystem

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Financing Account Code Indicates whether the Federal account is a Direct Loan 

Financing Account, a Guaranteed Loan Financing Account or is not a financing account as defined by the Federal Credit Reform Act of 1990.G = GuaranteedD = DirectN = Nonfinancing

CARS: Central Accounting RSystem and OMB

Fund Type Describes an account’s relationship to the government. This 

classification is established in law. Fiscal Service maintains the individual fund type codes in the Super Master Account File (SMAF). The SMAF consists of a record for each Treasury/Appropriation Fund Group.EG – General Fund (0000 – 3899)UG – Unavailable General Fund Receipt (0000 – 3499)EC – Consolidated Working Fund (3900 – 3959)EM – Management Fund (3960 – 3999)EP – Public Enterprise Revolving Fund (4000 – 4499)ER – Intragovernmental Revolving Funds (4500 – 4999)ES – Special Fund (5000 – 5999)US – Unavailable Special Fund Receipt (5000 – 5999)DF –Deposit Fund (6000 – 6999)ET – Trust Non-revolving Fund (8000 – 8399 & 8500 – 8999)UT – Unavailable Trust Non-Revolving Fund Receipt (8000 – 8399 & 8500 – 8999)TR – Trust Revolving Fund (8400 – 8499)CF – Clearing Account (F3500 – F3885)GA – General Fund AuthorityMR – Miscellaneous Unavailable Receipts (9500 – 9550)

Derived by GTAS 

Fund Balance with Treasury Amount representing the pre-closing undisbursed or 

unexpended balance as of the month-end. This amount will agree with the ending balance shown on the GWA Account Statement for the corresponding period and year. It should also agree with the Fund Balance with Treasury, prior to posting closing entries. 

CARS: Central Accounting RSystem

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Net Outlays The amount representing the net of collections and 

disbursements reported to date for the current fiscal year for the TAS.

CARS: Central Accounting RSystem

TAS Status Derived by GTAS system upon receipt of GWA SMAF data:

• E = Expired – time period the budget authority is no longer available for new obligations but is still available for disbursement. • U = Unexpired – time period the budget authority is available for incurring “new” obligations. Annual budget authority lasts for up to one fiscal year. Multi-year authority lasts for longer periods. No year authority last indefinitely.• C = Canceled – time period after the last expired year, the account is closed, and the balances are canceled. The authority to disburse is canceled and is no longer available for any purpose.

Derived by GTAS 

TAS Status Transitioning Code Expiring – Applies to annual and multi-year accounts only. 

TAS Status Transitioning Flag is set to expiring in period 12 of the ending year of availability.Canceling – Applies to annual, multi and no year accounts. For annual and multi-year accounts, the TAS Status Transitioning Flag is set to canceling in period 12 of the 5th expired year. For no year accounts, the TAS Status Transitioning Flag is set to canceling when the account has been discontinued.X – ExpiringK – CancelingN – Not Applicable 

Derived by GTAS 

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Reporting Type Code Indicates at the TAS level activity related to non-Federal 

ownership interest or statutory dedication of specifically identified revenues to designated activities.E – Dedicated CollectionF – FiduciaryU – Undesignated

CARS: Central Accounting RSystem

Is First Year Indicates whether or not the current year is the first year of the 

TAS.Y - YesN - No

Derived by GTAS 

Financial Reporting Entity Code (FR Entity)

The Reporting Entity Code identifies a Government entity for financial statement purposes. It captures all of the Treasury Account Symbols that are reported for that entity's financial statements.

CARS: Central Accounting RSystem

Backdated Transaction Indicates whether or not a transaction has been backdated to a 

previous fiscal year in Treasury's Central Accounting System.Y - YesN - No

CARS: Central Accounting RSystem

Borrowing Authority from the Treasury

Indicates whether the TAS has the authority to borrow from Treasury. Borrowing authority from Treasury is a form of budget authority provided in law that authorizes obligations and outlays to be financed by borrowing from the Treasury.D - DefiniteI - IndefiniteM - MixedN - No borrowing authority from Treasury

CARS: Central Accounting RSystem

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024
GTAS Super Master Account File (SMAF)

Data Element Description Source 

Borrowing Authority from the Public

Indicates whether the TAS has the authority to borrow from the public. Borrowing authority from the public is a form of budget authority provided in law that authorizes obligations and outlays to be financed by borrowing from the Public.D - DefiniteI - IndefiniteM - MixedN - No borrowing authority from the public

CARS: Central Accounting RSystem

Contract Authority Indicates whether the TAS has contract authority. Contract 

authority is a form of budget authority provided in authorizing laws that permit a TAS to incur obligations in advance of an appropriation, offsetting collections or receipts that will be used to liquidate the obligations.D - DefiniteI - IndefiniteN - NullM - Mixed

CARS: Central Accounting RSystem

Number of Certifies Indicates the number of times an ATB has been certified. The 

number of times increases with each replacement ATB submitted and certified. 

Derived by GTAS 

This document is subject to change based on new reporting requirements identified.

Last Update: 03/14/2024