TFM Part 1 - 2024

Field Name Length

Starting

Position

Ending

 Position Description Domain Value

Fiscal Year 41 4

Designates the fiscal year for which the data is being submitted. 

Reporting Period 25 6

Designates the month for which the data is being submitted. This is is a 2 digit numer that starts with 01 for October and goes through 12 for September. 

ALLOCATION TRANSFER AGENCY IDENTIFIER 37 9

This is a component fo the TAS. Identifies the agency receiving funds through an allocation transfer. 

AGENCY IDENTIFIER 3 10 12

This is a component of the TAS. Identifies the department, agency, or establishment of the U.S. government that is responsible for the TAS. 

BEGINNING PERIOD OF AVAILABILITY 4 13 16

A component of the TAS. It identifies the first year of availability under law that an account may incur new obligations for annual and multiyear TAS. The field is blank for unavailable receipt TAS and TAS that have a value for the availability type. 

ENDING PERIOD OF AVAILABILITY 4 17 20

A component of the TAS. It identifies the last year of availability under law that an account may incur new obligations for annual and multiyear TAS. The field is blank for unavailable receipt TAS and TAS that have a value for availability type. 

AVAILABILITY TYPE CODE 1 21 21

This is a component of the TAS. Identifies no-year TAS (X), clearing/suspense TAS (F), and default TAS (C). This field is blank for TAS that have periods of availability and unavailable receipt TAS. 

MAIN ACCOUNT CODE 4 22 25

This is a component of the TAS. Identifies the type and purpose of the fund. This field can not be blank. 

SUB ACCOUNT CODE 3 26 28

This is a component of the TAS. Identifies an available receipt or other Treasury-defined subdivision of the main account. This field can not be blank. Subaccount 000 indicates that there is no subaccount. 

USSGL ACCOUNT NUMBER 6 29 34

A six-digit number used to identify a specific USSGL account. 

SUPPLEMENT

Bulk File Format
DOLLAR AMOUNT 21 35 55

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal. 

DEBIT CREDIT INDICATOR 1 56 56

Indicates whether the balance reported is a debit or credit.

C - Credit D - Debit

Begin End Indicator 1 57 57

Indicates whether the balance or an USSGL account/attribute combination is at the start of the fiscal year or at the end of a period.

B - Beginning BC - Ending minuE - Ending Bala

AUTHORITY TYPE 1 58 58

Distinguishes among the types of budgetary resources, where it is not possible to do so by the USSGL Account Number Code. For example, the USSGL rescission accounts (USSGL accounts 439200 and 439300) do not distinguish between rescissions of appropriations or contract authority.

B - Borrowing AC - Contract AuD - Advance ApE - AppropriatioPrior Year F - Appropriatiofrom SubsequeP - AppropriatioR - ReappropriaS - Spending AuX - Transfer of BCash

REIMBURSABLE FLAG INDICATOR 1 59 59

Indicates whether amounts for goods, services, and joint project support are financed by offsetting collections.

D - Direct R - Reimbursab

APPORTIONMENT CATEGORY CODE 1 60 60

Identifies OMB apportionments by quarters (Category A) or by other specified time periods, programs, activities, projects, objects, or combinations of these (Category B), or are not subject to apportionment (Category E).

A - Category A B - Category B quarterly E - Exempt from 

APPORTIONMENT CATEGORY B PROGRAM 4 61 64

The code representing the category A/B and B program used on the SF 132 apportionment schedule. Apportionment Category B Program Code is a four digit number that represents a line on the apportionment schedule. The category B program code is required if the apportionment category is A/B or B. Category B programs are subject to the Anti-Deficiency Act. #### - Apportio

PROGRAM REPORT CATEGORY NUMBER 2 65 66

Identifies a program report category that agencies use when reporting their obligations in their detailed financial information. Agencies may use this code when reporting either Category A or Category B obligations. Unlike the Apportionment Category B Program, this code is NOT subject to the Anti-Deficiency Act. ## - Program R
FEDERAL NONFEDERAL INDICATOR 1 67 67

Indicates the type of entity involved in transactions with the reporting entity: other federal entities (F); non-federal entities such as private/local/state/tribal/foreign governments (N), exceptions for other non-federal partners (E), unidentified federal activity that does not have a trading partner (Z), or General Fund of the U.S. Government only (G).

E - Non FederaF - Federal G - General FunN - Non FederaZ - Non-Recipro

TRADING PARTNER AGENCY IDENTIFIER 3 68 70

Represents the agency identifier of the other department, agency, or establishment of the U. S. Government involved in transactions with the reporting entity. Required if the Fed/Non-Federal Indicator = F or G.

### - Trading Pdepartment cod

TRADING PARTNER MAIN ACCOUNT CODE 4 71 74

Represents the treasury main account code of the other department, agency, or establishment of the U. S. Government involved in transactions with the reporting entity. Required if the Fed/NonFederal Indicator = F.

- Blank is Accep#### - Trading main account fo

YEAR OF BUDGET AUTHORITY CODE 3 75 77

Identifies whether outlays are from the new budget authority (NEW) or from budget authority carried forward from the prior year (BAL). Used for expenditure TAS that are not credit financing TAS.

BAL - Outlays frNEW - Outlays 

AVAILABILITY TIME INDICATOR 1 78 78

Indicates whether a budgetary resource is available for new obligations in the current period, or in a subsequent period within the current fiscal year or after being reapportioned in a future fiscal year.

A - Available in S - Available in 

BEA Category Indicator 1 79 79

At a USSGL account level, indicates whether the Budget Enforcement Act (BEA) category is discretionary or mandatory. Additionally, the BEA Category is also used at a Treasury account level for governmentwide reporting. For Treasury expenditure accounts, this category may be classified as discretionary (D), mandatory (M), or split (S). For Treasury receipt accounts, this category may be classified as discretionary (D), government (G), mandatory (M), net income (N), or split (S). Note - Split means that agency is reporting both discretionary and mandatory categories.

D - DiscretionarM - Mandatory

BORROWING SOURCE 1 80 80

Indicates whether borrowing took place from the public, Treasury, or a federal financing bank.

F - Federal FinaP - Public T - Treasury

EXCHANGE OR NONEXCHANGE INDICATOR 1 81 81

Indicates whether the revenue, gains or losses balances being reported is exchange (X), nonexchange (T) or (E) exchange revenue with little or no associated costs.

X - Exchange E - Exchange wT - Nonexchang
CUSTODIAL NONCUSTODIAL INDICATOR 1 82 82

Custodial amounts are reported on the Statement of Custodial Activity (SCA) or on the custodial footnote. Noncustodial amounts are not reported on the SCA nor on the custodial footnote.

A - Non-custodiS - Custodial

BUDGET IMPACT INDICATOR 1 83 83

Indicates whether financing resources and nonexchange revenue have an impact on the budget. D - Budgetary Im

E - Non-Budget

PRIOR YEAR ADJUSTMENT CODE 1 84 84

Changes to obligated or unobligated balances that occurred in the previous fiscal year but were not recorded in the appropriate TAFS as of October 1 of the current fiscal year. Exclude upward and downward adjustments to currentyear/prior-year obligations and most reclassifications from clearing accounts.

B - Adjustment in Treasury's ceP - Adjustment backdated in Trsystem X - Not an adjus

CREDIT COHORT YEAR 4 85 88

Fiscal year when direct loans are obligated or guarantees committed by a program, even if disbursements occur in subsequent fiscal years. 1001, 1992-202

DISASTER EMERGENCY FUND CODE 3 89 91

Distinguishes whether the budgetary resources, obligations incurred, unobligated and obligated balances, and outlays are classified as disaster, emergency, wildfire suppression or none of the three. Note - Once one of the three has been identified, the title "Disaster/Emergency/Wildfire Suppression", for example, will be replaced with the actual title identified by OMB such as "Emergency PL 115-56." For the current list of DEFC values, visit the Disaster and Emergency Funding Tracking Dashboard (https://community.max.gov/x/cYW9V). 1 or 3 character 

Reduction Type 3 92 94

The code representing the type of reduction being reported (e.g., Across The Board, Sequestration or Other) in detailed financial information.

XXX - N.A. 

ATB - Across TOTR - ReductioSEQ - Sequestr

BUDGET OBJECT CLASS 4 95 98

Budget Object Classes represent the categories 

in a classification system that presents obligations by the items or services purchased by the Federal Government #### - Budget O

Bulletin No. 2024-03 (Period 06)