TREASURY UNCLASSIFIED // EXTERNAL

IPAC Bulk File Layout

 
IPAC Bulk File Layout

2

TREASURY UNCLASSIFIED // EXTERNAL

Table of Contents 

 

Bulk File Format Conventions.................................................................................................................................................... 3

Payment, Collection, Adjustment, and Zero Dollar Transactions .............................................................................................. 4

File Identifier Record.................................................................................................................................................................. 5

Batch Header Record ................................................................................................................................................................. 6

Payment/Collection Transaction Header................................................................................................................................... 8

Payment/Collection Transaction Detail.................................................................................................................................... 10

Receiver Initiated Adjustment Transaction Header................................................................................................................. 17

Receiver Initiated Adjustment Transaction Detail ................................................................................................................... 20

Sender Initiated Adjustment Transaction Header ................................................................................................................... 24

Sender Initiated Adjustment Transaction Detail...................................................................................................................... 27

SGL Transaction Record (Optional) .......................................................................................................................................... 31

Zero Dollar Transactions........................................................................................................................................................... 33

Zero Dollar Transaction Header ............................................................................................................................................... 34

Zero Dollar Transaction Detail.................................................................................................................................................. 36

Appendix A – Component Treasury Account Symbol (TAS)..................................................................................................... 42

Appendix B – Transaction Sub-Categories and Codes ............................................................................................................. 44

Document Revision History...................................................................................................................................................... 44

 
IPAC Bulk File Layout

3

TREASURY UNCLASSIFIED // EXTERNAL

Bulk File Format Conventions 

 

The following conventions were used in the bulk file formats for this document. 

 

All required fields are identified with an asterisk (*). 

• These required fields are IPAC system-wide required fields. 

• Some agencies may have additional required fields specified as ‘Agency Special Requirements’. 

• Treasury Accounting Symbol and Business Event Type Code (TAS/BETC) are required fields per the Central Accounting 

Reporting System (CARS) strategy for implementing CARS Reporters. 

o This can be accomplished through the Agency Special Requirements function. o Agency Special Requirements 

will vary by Agency Location Code and are in addition to the IPAC system-wide required fields. o IPAC verifies 

all system-wide required fields as well as Agency Special Requirements during processing. If a required field of 

either type is left blank, the transaction will be rejected. 

 

Values in the “Type” column 

• A – Alphanumeric: Alphanumeric fields are left justified and padded with spaces. 

• N – Numeric: Numeric fields are right justified and padded with zeros. 

Standard or valid default value(s) of fields are denoted by quotes (“xxxxxx”) around the value. 

Bulk File Processing Constraints

The recommended file size recommended for all IPAC bulk files is less than 30mb; however, there are other file processing factors that 

could contribute to “application exception” errors. This includes the number of transaction types in a single file, transaction errors, 

multiple bulk files submitted at the same time and other agency files processing at the same time. It is recommended file submissions 

be staggered and not submit a larger number of files at the same time.

 
IPAC Bulk File Layout

4

TREASURY UNCLASSIFIED // EXTERNAL

Payment, Collection, Adjustment, and Zero Dollar Transactions 

 

Purpose: 

 

Each IPAC transaction bulk file can contain the following transactions. 

1. Payment (Transaction Set ID “820”) 

2. Collection (Transaction Set ID “810”) 

3. Receiver Initiated Adjustment /RIA) (Transaction Set ID “812”) 

4. Sender Initiated Transaction/SIA (Transaction Set ID “829”) 

5. Zero Dollar (Transaction Set ID “835”) 

All bulk files will contain a file identifier record and batch header record (B). 

• For the Payment, Collection and Adjustment transactions, the file will also contain a transaction header (H), detail record (D), 

and possibly SGL record (E) records. 

• Each transmission will begin with a file identifier record, then a batch (B) record. 

• This batch (B) record will be followed by one or more header (H) records. 

• Each of these header records will be followed by one or more detail (D) records. 

• Each of these detail records will be optionally followed by two or more SGL (E) records. 

(For example, File Identifier, B, H, D, E, E, E, E, D, E, E, H, D, E, E, H, D, E, E, D, E, E, E, E) 

Data Flow: 

 

Input from Federal Program Agencies to IPAC. 

 
IPAC Bulk File Layout

5

TREASURY UNCLASSIFIED // EXTERNAL

File Identifier Record 

 APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: File Identifier Record 

APPLICATION DATA 

Field Required Length Start

Column

End

Column

Type Value/Description Validation

File ID * 7 1 7 A “PCA” 

(Payment/Collection/Adjustment/Zero 

Dollar Bulk Files) 

• First three (3) positions must be.

“PCA” and the last 4 positions 

must be blanks.

• File will be rejected when this 

entry is incorrect or missing 

 

 
IPAC Bulk File Layout

6

TREASURY UNCLASSIFIED // EXTERNAL

Batch Header Record 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

 FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Batch Header Record 

APPLICATION DATA 

 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “B” (Record Type – Batch) • Must be “B” record type 

• File will be rejected when Record 

Type is incorrect or missing 

Application ID * 4 2 5 A “IPAC” (Application ID) • Must be application ID “IPAC” 

• File will be rejected when Record 

Type is incorrect or missing 

Total Number of 

Records

* 8 6 13 N Total number of records in the file, including File 

Identifier, Batch, Header, Detail, and SGL 

records. 

• 

• 

Must be greater than zero.

Must equal the number of 

records in the file 

• When a discrepancy is found 

between this field “total number 

of records” and the actual 

number of records found a 

warning message will be 

generated 
IPAC Bulk File Layout

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TREASURY UNCLASSIFIED // EXTERNAL

File ID Number * 19 14 32 A Unique identification number assigned by the 

Agency. If used, the suggested format is: 

ALC (8 characters), Date (CCYYMMDD), 3 

position sequential number. This number will 

be used by 

IPAC to identify duplicate transmissions. 

• 

• 

Must be unique file identifier 

number.

When a duplicate file id is found 

file will be rejected 
IPAC Bulk File Layout

8

TREASURY UNCLASSIFIED // EXTERNAL

Payment/Collection Transaction Header 

 APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Payment/Collection Transaction Header 

APPLICATION DATA 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “H” (Record Type – Header) • Must be set to “H.” 

• Transaction will be rejected if 

Record Type is missing or invalid 

ALC * 8 2 9 N Agency Location Code uniquely identifies 

the reporting/accounting source. The ALC 

sending the Payment or Collection 

transaction. 

• Must be numeric field type. 

• Invalid ALC 

• ALC Number entered was not 

found in the data base lookup.

• Transaction will be rejected if 

ALC is missing or invalid 

Transaction Total 

Amount 

* 14 10 23 N Total amount of all detail lines for this 

transaction. Total length of 14 with 2 implied 

decimals. 

• Transaction will be rejected 

if Transaction Total 

Amount is missing 

Customer ALC * 8 24 31 N Agency Location Code receiving the Payment or 

Collection transaction. 

• Must be numeric field type.

• Customer ALC entered was not 

found in database lookup.

• Transaction will be rejected if 

Customer ALC is missing or 

invalid 

Sender DO Symbol * 5 32 36 A IPAC Disbursing Office Symbol for the ALC 

sending the transaction. 

• 

• 

Valid Sender DO Symbol required.

Transaction will be rejected if 

Sender DO Symbol is missing 

or invalid 
IPAC Bulk File Layout

9

TREASURY UNCLASSIFIED // EXTERNAL

Transaction Set ID * 3 37 39 A “820” – Payment or “810” – Collection. • Must be a valid Transaction Set 

ID 

• Transaction will be rejected if 

Transaction Set ID is missing 

or invalid 

Document Reference 

Number 

 8 40 47 A Optional field for the Sender generated 

Document Reference Number for a transaction. 

This field should only be used by users that do 

not also enter transactions online.

• 

• 

Checks for uniqueness based on 

Sender DO Symbol and Document 

Reference Number combination.

Checks for duplicate Document 

Reference Number 

• Transaction will be rejected if 

Document Reference Number 

is not unique 

Filler 2 48 49 A Spaces 

Transaction 

SubCategory Code

Note: The Transaction 

Sub-Category Code is a 

required field effective 

October 1, 2023. 

Transactions will be 

rejected if the 

Transaction SubCategory Code is 

missing or invalid.

* 2 50 51 A Code corresponding to a valid Transaction 

SubCategory. 

Authorized IPAC users can view a current list 

of valid Transaction Sub-Categories and 

corresponding codes within the IPAC 

application using the View Transaction SubCategory List option on the Bulk Batch menu. 

Please See Appendix B for a list of 

available Transaction Sub-Categories and 

corresponding codes as of the effective date 

of this document. 

• 

• 

Must be a valid Transaction 

SubCategory Code 

Transaction will be rejected if the 

Transaction Sub-Category Code 

is invalid 
IPAC Bulk File Layout

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TREASURY UNCLASSIFIED // EXTERNAL

Payment/Collection Transaction Detail 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Payment/Collection Transaction Detail 

APPLICATION DATA 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “D” (Record Type – Detail) • Must be set to “D” 

• Transaction will be rejected if

Record Type is missing or invalid 

Accounting 

Classification

Code 

 16 2 17 A ACL/CD – the code/number which identifies a 

project or mission and is supplied to the biller 

by the customer on the original request for 

goods or services. 

 

Account Classification 

Reference Number 

 12 18 29 A ACRN – identifies a line of accounting on a 

contract. 

 

Detail Amount * 14 30 43 N Total length of 14 with 2 implied decimals. • Detail Amount should be equal to 

Quantity * Unit price 

• Detail Amount should be greater 

than zero 

• Transaction will be rejected if 

Detail Amount is missing or 

invalid (not equal to Quantity 

*Unit price or greater than zero) 

Contact Name 60 44 103 A Transaction level Contact Name. 

Contact Phone Number 17 104 120 A Transaction level Contact Phone Number. 
IPAC Bulk File Layout

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TREASURY UNCLASSIFIED // EXTERNAL

Contract Line Item 

Number 

 6 121 126 A CLIN 

Contract Number 17 127 143 A Unique number used to identify a contract 

between two trading partners. 

 

 

Filler 2 

 

 

 

144 

 

 

 

145 

 

A 

 

Spaces 2 • With Release 18.2 in December 

2017, Department Code is no 

longer an optional field. The 

space for entry remains as a 

“Filler” but the Department Code 

will not be validated or visible in 

reports or the on the User 

Interface. 

Description 320 146 465 A Sufficient information to describe and support 

the transaction. 

 

*Please refrain from using special characters 

in this field, for example: double quotes (“) 

or question mark (?) 

• The field may contain a maximum 

of 320 alphanumeric characters 

Fiscal Station Number 8 466 473 N FSN/AAA/ADSN – subdivision of ALC, an 

accounting station. 

 

Invoice Number * 22 474 495 A Identification number of the invoice sent by the 

biller listing the services rendered. 

• Transaction will be rejected if 

Invoice Number is missing; 

however, no validation is done 

on this field (no reference data 

set)

JAS Number 30 496 525 A Combination of Job Order Number, 

Accounting Classification Record Number and 

Site-ID. 

 

Job Number 20 526 545 A Job (Project) Number 
IPAC Bulk File Layout

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TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Miscellaneous 

Transaction Information 

 320 546 865 A Additional miscellaneous transaction 

information. 

 

*Please refrain from using special characters 

in this field, for example: double quotes (“) or 

question mark (?) 

• The field may contain a maximum 

of 320 alphanumeric characters 

Obligating Document 

Number 

* 17 866 882 A Billing agency’s internal accounting document 

associated with a specific bill or disbursement. 

• Transaction will be rejected if 

Obligating Document Number is 

missing; however, no validation 

is done on this field (no reference 

data set) 

Pay Flag * 1 883 883 A “F” – Final payment or “P” – Partial payment. • Must be “F” or “P” 

• Transaction will be rejected if Pay 

Flag is missing 

Purchase Order Number * 22 884 905 A Number of the document from the receiving 

agency requesting goods or services. 

• Transaction will be rejected if 

Purchase Order Number is 

missing; however, no validation 

is done on this field (no reference 

data set) 

Quantity * 14 906 919 N Number of units to determine total price. Total 

length of 14 with 2 implied decimals. 

• Quantity should be greater than 

zero.

FY Obligation ID1

 1 920 920 A “C” – Current fiscal year obligation or “P” 

– Prior fiscal year obligation or “ ” – Not 

applicable. 

 

1 The following types of transactions relate to a prior fiscal year and should be indicated with a “P”: collections credited to an expenditure account for (1) refunds of obligations made in 

a prior fiscal year (2) corrections of errors from obligations originally made in a prior fiscal year. 

 
IPAC Bulk File Layout

13

TREASURY UNCLASSIFIED // EXTERNAL

Receiver Treasury 

Account Symbol2/ 

RTAS Type Indicator 

 27 921 947 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Required for agencies trading with ALCs 

designated as CARS Reporters. Component 

TAS is the only accepted format. 

 

Component TAS: The field is parsed into 

the various component: Position 921 and 

922 = SP Position 923 through 925 = ATA 

Position 926 through 928 = AID 

Position 929 through 932 = BPOA 

Position 933 through 936 = EPOA 

Position 937 = A 

Position 938 through 941 = MAIN 

Position 942 through 944 = SUB 

Position 945 through 946 = blank 

Position 947 = C 

Position 947 functions a RTAS Type Indicator 

and is standard for all agencies. 

Please See Appendix A for more detailed 

description of component TAS requirement. 

• Must be valid Receiver Treasury 

Account Symbol 

Receiver Business 

Event Type Code3

 8 948 955 A BETC – Field used to identify the type of 

event that is recorded against a Treasury 

Account Symbol and to implement CARS 

business rules for the posting of events to the 

TAS. Required for agencies trading with 

ALCs designated as CARS Reporters. 

• 

• 

Must be a valid Receiver BETC 

for Transaction Type 

Receiver BETC invalid for blank 

Receiver TAS 

2 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm 

3 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

14

TREASURY UNCLASSIFIED // EXTERNAL

Receiver DUNS 

Number 

 9 956 964 A DUNS – Dun & Bradstreet Universal 

Numbering System. Unique identifier for 

individual business locations for federal 

vendors and federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

Receiver DUNS+4 

Number 

 4 965 968 A An identifier, that along with the 9-digit

DUNS, more specifically identifies individual 

business locations for federal vendors and 

federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

Requisition Number 15 969 983 A Identifies a requisition between two trading 

partners. Identified by the person entering the 

transaction. 

Sender Treasury 

Account

Symbol4/STAS Type 

Indicator 

* 27 984 1010 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted format. 

 

Component TAS: The field is parsed into the 

various components: 

• 

• 

Must be a valid Sender Treasury 

Account Symbol 

Transaction will be rejected if 

Sender Treasury Account 

Symbol is missing or invalid 

4 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm 

 
IPAC Bulk File Layout

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TREASURY UNCLASSIFIED // EXTERNAL

Position 984 and 985 = SP 

Position 986 through 988 = ATA 

Position 989 through 991 = AID 

Position 992 through 995 = BPOA 

Position 996 through 999 = EPOA 

Position 1000 = A 

Position 1001 through 1004 = MAIN 

Position 1005 through 1007 = SUB 

Position 1008 through 1009 = blank 

Position 1010 = C 

Position 1010 functions a STAS Type 

Indicator and is standard for all agencies. 

 

Please See Appendix A for more detailed 

description of component TAS requirement. 

Sender Business Event 

Type Code5

 8 1011 1018 A BETC – Field used to identify the type 

of event that is recorded against a 

Treasury Account Symbol and to 

implement CARS.

business rules for the posting of events to the 

TAS. Required for ALCs designated as CARS 

Reporters. 

• 

• 

• 

Must be a valid Sender BETC for 

Transaction Type 

Must be a valid Sender. 

TAS/Sender BETC combination 

Sender BETC invalid for blank 

Sender TAS 

Sender DUNS Number 9 1019 1027 A DUNS – Dun & Bradstreet Universal 

Numbering System. Unique identifier 

for individual business locations for 

federal vendors and federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

5 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

16

TREASURY UNCLASSIFIED // EXTERNAL

Sender DUNS+4 Number 4 1028 1031 A An identifier, that along with the 9-

digit DUNS, more specifically 

identifies individual business 

locations for federal vendors and 

federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

(ACT) Trace Number 15 1032 1046 A Accounting Trace (ACT) Number – user 

assigned identification number. Enables 

back-end systems to match up 

transactions. 

Unit of Issue * 2 1047 1048 A Units by which goods and services are 

measured. 

• 

• 

Must be a valid unit of issue.

Transaction will be rejected if 

Unit of Issue is missing or 

invalid 

Unit Price * 14 1049 1062 N Price per unit of product, service, 

commodity, etc. Total length of 14 with 

2 implied decimals. 

• 

• 

Enter a valid decimal in (14,2) 

format 

Unit Price should be greater than 

zero.

DOD Activity Address Code 15 1063 1077 A DODAAC – identifies a Department of 

Defense activity location. 

• This is optional. Any data 

provided will not be validated. 
IPAC Bulk File Layout

17

TREASURY UNCLASSIFIED // EXTERNAL

Receiver Initiated Adjustment Transaction Header 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Receiver Initiated Adjustment Transaction Header 

APPLICATION DATA 

 

 Field Required Length Start 

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “H” (Record Type – Header) • Must be set to “H.” 

• Transaction will be rejected if 

Record Type is missing or invalid

ALC * 8 2 9 N Agency Location Code uniquely 

identifies the reporting/accounting 

source. The ALC sending the 

Adjustment transaction. 

• Must be numeric field type. 

• Invalid ALC 

• ALC Number entered was not found 

in the data base lookup. 

• Transaction will be rejected if ALC 

is missing or invalid 

Transaction Total 

Amount 

* 14 10 23 N Total amount of all detail lines for 

this transaction. Total length of 14 

with 2 implied decimals. 

• Transaction will be rejected if

Transaction Total Amount is 

missing 
IPAC Bulk File Layout

18

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start 

Column

End 

Column

Type Value/Description Validation

Customer ALC * 8 24 31 N Agency Location Code receiving the 

Adjustment transaction. 

• Must be numeric field type. 

• Customer ALC entered was not 

found in database lookup. 

• Transaction will be rejected if 

Customer ALC is missing or 

invalid 

Sender DO 

Symbol 

* 5 32 36 A IPAC Disbursing Office Symbol for the 

ALC sending the Adjustment transaction. 

• Valid Sender DO Symbol 

required.

• Transaction will be rejected if 

Sender DO Symbol is missing or 

invalid 

Transaction Set ID * 3 37 39 A “812” – Receiver Initiated Adjustment. • Must be a valid Transaction Set 

ID

• Transaction will be rejected if 

Transaction Set ID is missing or 

invalid 

Original 

Document 

Reference 

Number 

* 8 40 47 A The Document Reference Number from the 

original Payment or Collection transaction. 

 

* Please note: The original Payment or 

Collection transaction to adjust cannot 

be over 90 days old. 

• Must be a valid Original 

Document Reference Number 

from previously completed 

original Payment or Collection 

Transaction 

• Transaction will be rejected if 

Original Document Reference 

Number is missing or invalid 

Filler * 2 48 49 A Spaces 
IPAC Bulk File Layout

19

TREASURY UNCLASSIFIED // EXTERNAL

Original DO 

Symbol 

* 5 50 54 A IPAC Disbursing Office Symbol of the 

sender of the original Payment or 

Collection transaction. 

• Must be a valid Original DO 

Symbol from previously 

completed original Payment or 

Collection Transaction 

• Transaction will be rejected if 

Original DO Symbol is missing 

or invalid 

Voucher Number 8 55 62 A Optional field for the sender generated 

Voucher Number for a transaction. This 

serves as the Document Reference 

Number for an Adjustment. This field 

should only be used by users that do 

not also enter transactions on-line.

• Checks for uniqueness based on 

Sender DO Symbol and Voucher 

Number combination 

• Checks for duplicate Voucher 

Number 

Filler 2 63 64 A Spaces 

 
IPAC Bulk File Layout

20

TREASURY UNCLASSIFIED // EXTERNAL

Receiver Initiated Adjustment Transaction Detail 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Receiver Initiated Adjustment Transaction Detail 

APPLICATION DATA 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “D” (Record Type – Detail) • Must be set to “D.” 

• Transaction will be rejected if 

Record Type is missing or invalid 

Detail Amount * 14 2 15 N Total length of 14 with 2 implied decimals. 

 

* Please note: The sum of details cannot 

exceed the total of the original Payment 

or Collection transaction. 

• Detail Amount should be equal to 

Quantity * Unit price.

• Detail Amount should be greater 

than zero.

• Transaction will be rejected if 

Detail Amount is missing invalid.

• (Not equal to Quantity * Unit 

price or greater than zero) 

Adjusting Contact Name 60 16 75 A Transaction level Contact Name. 

Adjusting Contact Phone 

Number 

 17 76 92 A Transaction level Contact Phone Number. 
IPAC Bulk File Layout

21

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start 

Column 

End 

Column 

Type Value/Description Validation

Original Line Item * 6 93 98 N Detail line-item number to be adjusted from 

the original transaction. 

• Transaction will be rejected if

Original Line Item is missing or 

invalid (does not correspond to a 

line item in the original 

transaction)

FY Obligation ID6

 1 99 99 A “C” – Current fiscal year obligation or “P” 

– Prior fiscal year obligation or “ ” – Not 

applicable. 

 

Sender Treasury Account 

Symbol7/STAS 

Type Indicator

* 27 100 126 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted 

format. 

 

Component TAS: The field is parsed 

into the various components: Position 

100 and 101 = SP Position 102 through 

104 = ATA 

Position 105 through 107 = AID 

Position 108 through 111 = BPOA 

Position 112 through 115 = EPOA 

Position 116 = A 

Position 117 through 120 = MAIN 

Position 121 through 123 = SUB 

Position 124 through 125 = blank 

Position 126 = C

Position 126 functions a STAS Type 

Indicator and is standard for all agencies. 

 

Please See Appendix A for more detailed 

description of component TAS requirement. 

• Must be a valid Sender Treasury 

Account Symbol 

• Must be the same as the Receiver 

TAS reported on the Original 

Payment or Collection 

Transaction 

(If reported) 

• Transaction will be rejected if 

Sender Treasury Account Symbol 

is missing or invalid

6 The following types of transactions relate to a prior fiscal year and should be indicated with a “P”: collections credited to an expenditure account for (1) refunds of obligations made in a 

prior fiscal year (2) corrections of errors from obligations originally made in a prior fiscal year. 

 

7 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

22

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Sender Business Event 

Type Code8

 8 127 134 A BETC – Field used to identify the type 

of event that is recorded against a 

Treasury Account Symbol and to 

implement CARS.

business rules for the posting of events to 

the TAS. 

• Must be a valid Sender BETC for 

Transaction Type 

• Must be a valid Sender 

TAS/Sender BETC combination.

• Sender BETC invalid for blank 

Sender TAS 

Receiver Treasury 

Account Symbol9/RTAS 

Type Indicator 

 27 135 161 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted 

format. 

 

Component TAS: The field is parsed 

into the various components: Position 

135 and 136 = SP Position 137 through 

139 = ATA 

Position 140 through 142 = AID 

Position 143 through 146 = BPOA 

Position 147 through 150 = EPOA 

Position 151 = A 

Position 152 through 155 = MAIN

Position 156 through 158 = SUB 

Position 159 through 160 = blank 

Position 161 = C 

Position 161 functions a RTAS Type 

Indicator and is standard for all agencies. 

 

Please See Appendix A for more detailed 

description of component TAS requirement. 

• Must be a valid Receiver Treasury 

Account Symbol 

• Must be the same as the Sender 

TAS reported on the Original

Payment or Collection 

Transaction 

8 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm 

9 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

23

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Receiver Business Event 

Type Code10

 8 162 169 A BETC – Field used to identify the type of 

event that is recorded against a Treasury 

Account Symbol and to implement 

CARS.

business rules for the posting of events to 

the TAS. Required for agencies trading 

with ALCs designated as CARS Reporters. 

• Must be a valid Receiver 

BETC for Transaction Type 

• Must be a valid Receiver 

TAS/Receiver BETC 

combination 

Description 320 170 489 A Sufficient information to describe and 

support the adjustment transaction. 

 

*Please refrain from using special 

characters in this field, for example: 

double quotes (“) or question mark (?) 

• The field may contain a

maximum of 320 

alphanumeric characters 

 

10 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm 

 
IPAC Bulk File Layout

24

TREASURY UNCLASSIFIED // EXTERNAL

Sender Initiated Adjustment Transaction Header 

 APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Sender Initiated Adjustment Transaction Header 

APPLICATION DATA 

 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “H” (Record Type – Header) • Must be set to “H.” 

• Transaction will be rejected if 

Record Type is missing or 

invalid

ALC * 8 2 9 N Agency Location Code uniquely 

identifies the reporting/accounting 

source. The ALC sending the 

Adjustment transaction. 

• Must be numeric field type. 

• Invalid ALC 

• ALC Number entered was not 

found in the data base lookup.

• Transaction will be rejected if 

ALC is missing or invalid 

Transaction Total Amount * 14 10 23 N Total amount of all detail lines for 

this transaction. Total length of 14 

with 2 implied decimals. 

 

Customer ALC * 8 24 31 N Agency Location Code receiving the 

Adjustment transaction.

• Must be numeric field type. 

• Customer ALC entered was not 

found in database lookup.

• Transaction will be rejected if 

Customer ALC is missing or 

invalid.
IPAC Bulk File Layout

25

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Sender DO Symbol * 5 32 36 A IPAC Disbursing Office Symbol for the 

ALC sending the Adjustment transaction. 

• Valid Sender DO Symbol 

required. 

• Transaction will be rejected if 

Sender DO Symbol is missing 

or invalid 

Transaction Set ID * 37 39 A “829” – Sender Initiated Adjustment. • Must be a valid Transaction Set 

ID 

• Transaction will be rejected if 

Transaction Set ID is missing or 

invalid 

Original Document 

Reference Number 

* 8 40 47 A The Document Reference Number from the 

original Payment or Collection transaction. 

 

* Please Note: The original Payment or 

Collection transaction to adjust cannot be 

over 90 days old. 

• Must be a valid Original 

Document Reference Number 

from previously completed 

original Payment or Collection 

Transaction 

• Transaction will be rejected if 

Original Document Reference 

Number is missing or invalid 
IPAC Bulk File Layout

26

TREASURY UNCLASSIFIED // EXTERNAL

Voucher Number 8 55 62 A Optional field for the sender generated 

Voucher Number for a transaction. This 

serves as the Document Reference 

Number for an Adjustment. This field 

should only be used by users that do 

not also enter transactions on-line.

• Checks for uniqueness based on 

Sender DO Symbol and Voucher 

Number combination 

• Checks for duplicate Voucher 

Number 

Filler 2 63 64 A Spaces 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Filler * 2 48 49 A Spaces 

Original DO Symbol * 5 50 54 A IPAC Disbursing Office Symbol of the 

sender of the original Payment or 

Collection transaction. 

• Must be a valid Original DO 

Symbol from previously 

completed original Payment 

or Collection Transaction 

• Transaction will be rejected if 

Original DO Symbol is 

missing or invalid 
IPAC Bulk File Layout

27

TREASURY UNCLASSIFIED // EXTERNAL

Sender Initiated Adjustment Transaction Detail 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Sender Initiated Adjustment Transaction Detail 

APPLICATION DATA 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “D” (Record Type – Detail) • Must be set to “D” 

• Transaction will be rejected if 

Record Type is missing or 

invalid 

Detail Amount * 14 2 15 N Total length of 14 with 2 implied decimals. 

 

* Please note: The sum of details cannot 

exceed the total of the original Payment 

or Collection transaction. 

• 

• 

Detail Amount should be equal 

to Quantity * Unit price. 

Detail Amount should be greater 

than zero 

 • Transaction will be rejected if 

Detail Amount is missing invalid 

(not equal to Quantity * Unit 

price or greater than zero) 

Adjusting Contact Name 60 16 75 A Transaction level Contact Name. 

Adjusting Contact Phone 

Number 

 17 76 92 A Transaction level Contact Phone Number. 
IPAC Bulk File Layout

28

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Original Line Item * 6 93 98 N Detail line-item number to be adjusted 

from the original transaction. 

Transaction will be rejected if 

Original Line Item is missing or 

invalid (does not correspond to a line 

item in the original transaction)

FY Obligation ID11

 1 99 99 A “C” – Current fiscal year obligation or “P” 

– Prior fiscal year obligation or “ ” – Not 

applicable. 

 

Sender Treasury Account 

Symbol12/STAS Type 

Indicator 

* 27 100 126 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted 

format. 

Component TAS: The field is parsed 

into the various components: Position 

100 and 101 = SP 

Position 102 through 104 = ATA 

Position 105 through 107 = AID 

Position 108 through 111 = BPOA 

Position 112 through 115 = EPOA 

Position 116 = A 

Position 117 through 120 = MAIN 

Position 121 through 123 = SUB 

Position 124 through 125 = blank 

Position 126 = C 

Position 126 functions a STAS Type 

• Must be a valid Sender Treasury 

Account Symbol 

• Must be the same as the Sender

TAS reported on the Original 

Payment or Collection 

Transaction (if reported) 

• Transaction will be rejected if 

Sender Treasury Account Symbol 

is missing or invalid 

11 The following types of transactions relate to a prior fiscal year and should be indicated with a “P”: collections credited to an expenditure account for (1) refunds of obligations made 

in a prior fiscal year (2) corrections of errors from obligations originally made in a prior fiscal year. 

12 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

29

TREASURY UNCLASSIFIED // EXTERNAL

Indicator and is standard for all agencies. 

Please See Appendix A for more detailed 

description of component TAS requirement. 

Sender Business Event Type 

Code13 

 8 127 134 A BETC – Field used to identify the type 

of event that is recorded against a 

Treasury Account Symbol and to 

implement CARS. 

business rules for the posting of events to 

the TAS. 

• 

• 

• 

Must be a valid Sender BETC for

Transaction Type

Must be a valid Sender 

TAS/Sender BETC combination.

Sender BETC invalid for blank

Sender TAS

Receiver Treasury Account 

Symbol14/RTAS Type 

Indicator 

 27 135 161 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Required for agencies trading with ALCs 

designated as CARS Reporters. 

Component TAS is the only accepted 

format. 

 

Component TAS: The field is parsed 

into the various components: Position 

135 and 136 = SP Position 137 

through 139 = ATA 

Position 140 through 142 = AID 

Position 143 through 146 = BPOA 

Position 147 through 150 = EPOA 

Position 151 = A 

Position 152 through 155 = MAIN 

Position 156 through 158 = SUB 

Position 159 through 160 = blank 

Position 161 = C 

Position 161 functions a RTAS Type 

Indicator and is standard for all agencies. 

• 

• 

Must be a valid Receiver 

Treasury Account Symbol

Must be the same as the Receiver 

TAS reported on the Original

Payment or Collection 

Transaction

13 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm 

14 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

30

TREASURY UNCLASSIFIED // EXTERNAL

Please See Appendix A for more detailed 

description of component TAS requirement. 

Receiver Business Event 

Type Code15

 8 162 169 A BETC – Field used to identify the type 

of event that is recorded against a 

Treasury Account Symbol and to 

implement CARS. 

business rules for the posting of events to 

the TAS. 

Required for agencies trading with ALCs 

designated as CARS Reporters. 

• Must be a valid Receiver BETC 

for Transaction Type 

• Must be a valid Receiver 

TAS/Receiver BETC 

combination 

 

Description 320 170 489 A Sufficient information to describe and 

support the adjustment transaction. 

 

*Please refrain from using special 

characters in this field, for example: 

double quotes (“) or question mark (?) 

• The field may contain a 

maximum of 320 alphanumeric 

characters 

15 For information regarding BETC codes and other TAS information reference the Shared Accounting Module (SAM) site: 

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

31

TREASURY UNCLASSIFIED // EXTERNAL

SGL Transaction Record (Optional) 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: SGL Transaction Record16 

 

NOTE: Unless specified by an agency, including the SGL Transaction Records is optional. IPAC will accept Payment, Collection and Adjustment 

transactions when the SGL Transaction Records are not included. However, if a transaction does include the SGL Transaction Records, then all the 

fields are required and must include valid data as described below. 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “E” (Record Type – SGL Record) • Must be set to “E” 

• Transaction will be rejected if 

Record Type is missing or invalid 

SGL Action Flag 1 2 2 A “A” – Add. • Must be set to “A” 

• Transaction will be rejected if 

the SGL Action Flag is missing 

or invalid 

SGL Account Number 17

 4 3 6 N United States Standard General Ledger 

(USSGL) Account Number. 

• Must be a valid SGL Account 

Number 

16 IPAC already has the capability to allow transaction initiators to provide sender SGL data. This record can be used a maximum number of 8 times (4 debits and 4 credits) for each 

detail record. 

17 IPAC uses the 4-digit Legacy USSGL format provided by the United States Treasury. 

 

APPLICATION DATA 
IPAC Bulk File Layout

32

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

• Transaction will be rejected if 

the SGL Account Number is 

missing or invalid 

Sender / Receiver SGL Flag 1 7 7 A “S” – Sender USSGL Account Information 

or 

“R” – Receiver USSGL Account 

Information. 

• 

• 

Must be “S” or “R.” 

Transaction will be rejected if 

the Sender/Receiver SGL Flag 

is missing or invalid 

Federal / Non-Federal Flag 1 8 8 A “F” – Federal or “N” – Non-Federal. • Must be “F” or “N” 

• Transaction will be rejected if 

the Federal/Non-Federal Flag is 

missing or invalid 

SGL Amount 14 9 22 N Total length of 14 with 2 implied decimals. • Total of Debit SGL Amounts for 

“E” record(s) must equal the 

Detail Amount on the Payment/ 

Collection Transaction Detail 

Record 

• Total of Credit SGL Amounts for 

“E” record(s) must equal the 

Detail Amount on the Payment/ 

Collection Transaction Detail 

Record 

• Total of Debit SGL Amounts for 

“E” record(s) and Total of 

Credit SGL Amounts for “E” 

record(s) should net “0” 

• Transaction will reject if SGL 

amount is missing or incorrect 

Debit / Credit Flag 1 23 23 A “D” – Debit or “C” – Credit. • Must be “D” or “C” 

• The “E” record can be used a 

maximum of number 8 times 

(4 debits and 4 credits) for 

each Payment/Collection 

Transaction 

Detail record 
IPAC Bulk File Layout

33

TREASURY UNCLASSIFIED // EXTERNAL

• Transaction will reject if the 

Debit/Credit Flag is missing 

or invalid 

Zero Dollar Transactions 

 

Purpose: 

Each IPAC transaction bulk file can contain Payment, Collection, Adjustment, and Zero Dollar transactions. All bulk files will contain a 

file identifier record and batch header record (B). 

 

For the Zero Dollar transactions, the file will also contain transaction header (H) and detail (D) records. 

• Each transmission will begin with a file identifier record, then a batch (B) record. 

• This batch (B) record will be followed by one or more header (H) records. 

• Zero Dollar transactions do not allow for multiple detail records per transaction, so each header record will be followed by only one detail 

(D) record. 

The Zero Dollar transaction does not allow for SGL transaction data, so Zero Dollar transactions will not contain E records. 

 

Data Flow: 

Input from Federal Program Agencies to IPAC 

 
IPAC Bulk File Layout

34

TREASURY UNCLASSIFIED // EXTERNAL

Zero Dollar Transaction Header 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Zero Dollar Transaction Header 

 

APPLICATION DATA 

 

Field Required Length Start 

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “H” (Record Type – Header) • Must be set to “H.” 

• Transaction will be rejected if 

Record Type is missing or invalid 

ALC * 8 2 9 N Agency Location Code uniquely 

identifies the reporting/accounting 

source. The ALC sending the Zero 

Dollar transaction. 

• Must be numeric field type.

• ALC Number entered was not 

found in the data base lookup.

• Transaction will be rejected if 

ALC is missing or invalid 

Customer ALC * 8 10 17 N Agency Location Code receiving the Zero 

Dollar transaction. 

• Must be numeric field type.

• Customer ALC entered was not 

found in database lookup.

• Transaction will be rejected if 

Customer ALC is missing or 

invalid 
IPAC Bulk File Layout

35

TREASURY UNCLASSIFIED // EXTERNAL

Sender DO Symbol * 5 18 22 A IPAC Disbursing Office Symbol for the 

ALC sending the transaction. 

• 

• 

Valid Sender DO Symbol 

required.

Transaction will be rejected if 

Sender DO Symbol is missing 

or invalid 

Filler * 3 23 25 A Spaces 

Trace Number 8 26 33 A Optional field for the sender generated 

Trace.

Number for a transaction. This serves as 

the 

Document Reference Number for Zero 

Dollar transactions. 

• 

• 

Checks for uniqueness based on 

Sender DO Symbol and Trace 

Number combination.

Checks for duplicate Trace 

Number 

Filler * 3 34 36 A Spaces 

Transaction Set ID * 3 37 39 A “835” – Zero Dollar transaction. • Must be a valid Transaction Set 

ID 

• Transaction will be rejected if

Transaction Set ID is missing or 

invalid 

 
IPAC Bulk File Layout

36

TREASURY UNCLASSIFIED // EXTERNAL

Zero Dollar Transaction Detail 

APPLICATION: IPAC 

FILE: IPAC Transaction File 

FLOW: Input from Federal Program Agencies to IPAC 

RECORD: Zero Dollar Transaction Detail 

APPLICATION DATA 

 

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Record Type * 1 1 1 A “D” (Record Type – Detail) • Must be set to “D.” 

• Transaction will be rejected if

Record Type is missing or 

invalid 

Accounting Classification 

Code 

 16 2 17 A ACL/CD – the code/number which identifies 

a project or mission and is supplied to the 

biller by the customer on the original a 

request for goods or services. 

 

Account Classification 

Reference Number 

 12 18 29 A ACRN – identifies a line of accounting on a 

contract. 

 

Contact Name 60 30 89 A Transaction level Contact Name. 

Contact Phone Number 17 90 106 A Transaction level Contact Phone Number. 

Contract Line Item 

Number 

 6 107 112 A CLIN 
IPAC Bulk File Layout

37

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Contract Number * 17 113 129 A Unique number used to identify a contract 

between two trading partners. 

• Transaction will be rejected if 

Contract Number is missing; 

however, no validation is done 

on this field (no reference data 

set) 

Filler 2 130 131 A Spaces 2 • With Release 18.2 in December 

2017, Department Code is no 

longer an optional field. The 

space for entry remains as a 

“Filler” but the Department Code 

will not be validated or visible in 

reports or the on the User 

Interface. 

Description 320 132 451 A Sufficient information to describe and 

support the transaction. 

 

*Please refrain from using special 

characters in this field, for example: double 

quotes (“) or question mark (?) 

• The field may contain a maximum 

of 320 alphanumeric characters.

 

Fiscal Station Number 8 452 459 N FSN/AAA/ADSN – subdivision of ALC, an 

accounting station. 

 

Invoice Number 22 460 481 A Identification number of the invoice sent by 

the biller listing the services rendered. 

 

JAS Number 30 482 511 A Combination of Job Order Number, 

Accounting Classification Record 

Number and Site-ID. 

 

Job Number 20 512 531 A Job (Project) Number 
IPAC Bulk File Layout

38

TREASURY UNCLASSIFIED // EXTERNAL

Miscellaneous 

Transaction Information 

 320 532 851 A Additional miscellaneous transaction 

information. 

 

*Please refrain from using special 

characters in this field, for example: double 

quotes (“) 

or question mark (?) 

• The field may contain a maximum 

of 320 alphanumeric characters 

Obligating Document 

Number 

 * 17 852 868 A Billing agency’s internal accounting 

document associated with a specific bill 

or disbursement. 

• Transaction will be rejected if 

Obligating Document Number is 

missing; however, no validation 

is done on this field (no 

reference data set) 

Pay Flag 1 869 869 A “F” – Final payment or “P” – Partial 

payment. 

• Must be “F” or P” 

Purchase Order Number 22 870 891 A Number of the document from the receiving 

agency requesting goods or services. 

 

Quantity 14 892 905 N Number of units to determine total price. 

Total length of 14 with 2 implied decimals. 

 

Receiver Treasury 

Account Symbol16/RTAS 

Type Indicator 

 27 906 932 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted 

format. 

 

Component TAS: The field is parsed into 

the various components: Position 906 and 

907 = SP 

Position 908 through 910 = ATA Position 

911 through 913 = AID 

Position 914 through 917 = BPOA 

Position 918 through 921 = EPOA 

Position 922 = A 

Position 923 through 926 = MAIN 

Position 927 through 929 = SUB 

 Must be a valid Receiver Treasury

Account Symbol 

16 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm
IPAC Bulk File Layout

39

TREASURY UNCLASSIFIED // EXTERNAL

Position 930 through 931 = blank 

Position 932 = C 

Position 932 functions a RTAS Type 

Indicator and is standard for all agencies. 

 

Please See Appendix A for more detailed 

description of component TAS requirement

Receiver DUNS Number 9 933 941 A DUNS – Dun & Bradstreet Universal 

Numbering System. Unique identifier 

for individual business locations for 

federal vendors and federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

Receiver DUNS+4 Number 4 942 945 A An identifier, that along with the 9-

digit DUNS, more specifically 

identifies individual business 

locations for federal vendors and 

federal customers. 

 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

Requisition Number 15 946 960 A Used to identify a requisition between 

two trading partners. It is identified by 

the person entering the transaction. 

 
IPAC Bulk File Layout

40

TREASURY UNCLASSIFIED // EXTERNAL

Field Required Length Start

Column

End 

Column

Type Value/Description Validation

Sender Treasury Account 

Symbol17 

/STAS Type Indicator 

 27 961 987 A Also known as an appropriation or fund 

symbol. Account number assigned by 

Treasury to classify Agency transactions. 

Component TAS is the only accepted 

format. 

 

Component TAS: The field is parsed 

into the various components: Position 

961 and 962 = SP Position 963 

through 965 = ATA 

Position 966 through 968 = AID 

Position 969 through 972 = BPOA 

Position 973 through 976 = EPOA 

Position 977 = A 

Position 978 through 981 = MAIN 

Position 982 through 984 = SUB 

Position 985 through 986 = blank 

Position 987 = C 

Position 987 functions a STAS Type 

Indicator and is standard for all agencies. 

 

Please See Appendix A for more detailed 

description of component TAS requirement. 

• 

• 

• 

Must be a valid Sender Treasury 

Account Symbol 

Must be the same as the Receiver 

TAS reported on the Original 

Payment or Collection 

Transaction 

(If reported) 

Transaction will be rejected if 

Sender Treasury Account Symbol 

is missing or invalid 

Sender DUNS Number 9 988 996 A DUNS – Dun & Bradstreet Universal 

Numbering System. Unique identifier 

for individual business locations for 

federal vendors and federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

17 The list of valid Treasury Account Symbols and other TAS information is available on the Shared Accounting Module (SAM) site:

https://sam.for.fiscal.treasury.gov/sampublic/tasbetc.htm . 
IPAC Bulk File Layout

41

TREASURY UNCLASSIFIED // EXTERNAL

Sender DUNS+4 Number 4 997 1000 A An identifier, that along with the 9-

digit DUNS, more specifically 

identifies individual business 

locations for federal vendors and 

federal customers. 

• This is optional and government 

use is being phased out in April 

2022. Any data provided will 

not be validated. 

(ACT) Trace Number 15 1001 1015 A Accounting Trace (ACT) Number – user 

assigned identification number. Enables 

back-end systems to match up 

transactions. 

Unit of Issue 2 1016 1017 A Units by which goods and services are 

measured. 

• Must be a valid unit of issue.

 

Unit Price 14 1018 1031 N Price per unit of product, service, 

commodity, etc. Total length of 14 with 2 

implied decimals. 

• 

• 

Enter a valid decimal in 

(14,2) format 

Unit Price should be greater than 

zero.

DOD Activity Address Code 15 1032 1046 A DODAAC – identifies a Department of 

Defense activity location. 

• This is optional. Any data 

provided will not be validated. 

Cross Reference 

Document Reference 

Number 

 8 1047 1054 A Document Reference Number of the 

original transaction. 

 

Filler 2 1055 1056 A Spaces 

 

 
IPAC Bulk File Layout

42

TREASURY UNCLASSIFIED // EXTERNAL

Appendix A – Component Treasury Account Symbol (TAS) 

 

Component Treasury Account Symbol (TAS)

Field Length Relative Position Type Value/Description Optionality

Sub-level Prefix 

Code (SP) 

2 1-2 Char Programmatic breakdown of the account 

for Treasury publication purposes 

Optional 

If supplied, it shall be 00-99 (right 

justified zero-filled) 

If not supplied, blank/spaces/empty 

Allocation Transfer 

Agency 

Identifier (ATA) 

 

3 3-5 Char The agency receiving funds through an 

allocation transfer 

Optional 

If supplied, it shall be 000-999 (right 

justified zero-filled) 

If not supplied, blank/spaces/empty 

Treasury Agency Identifier 

(AID) 

3 6-8 Char The department, agency or establishment 

of the U.S. Government that is responsible 

for the TAS 

Mandatory 

Shall be 000-999 (right justified zerofilled) 

Beginning Period of 

Availability 

(BPOA) 

4 9-12 Char In annual and multi-year funds, 

identifies the first year of availability 

under law that an appropriation account 

may incur new obligations 

Optional 

If supplied, 4-digit years shall be 

0000-

9999 (right justified zero-filled) 

If single/annual year account, it shall 

be the same value as the EPOA 

If not supplied, blank/spaces/empty 
IPAC Bulk File Layout

43

TREASURY UNCLASSIFIED // EXTERNAL

Ending Period of 

Availability (EPOA) 

 

4 13-16 Char In annual and multi-year funds, identifies 

the last year of funds availability under 

law that an appropriation account may 

incur new obligations 

Optional 

If supplied, 4-digit years shall be 

0000-

9999 (right justified zero-filled) 

If single/annual year account, it shall 

be the same value as the BPOA 

If not supplied, blank/spaces/empty 

Availability Type Code (A) 1 17 Char Identifies no-year accounts “X”, 

clearing/suspense accounts “F”, 

Treasury’s central summary general 

ledger accounts “A”, and merged-surplus 

accounts “M” 

Optional 

If not supplied, blank/spaces/empty 

Main Account Code 

(MAIN) 

4 18-21 Char Identifies the type and purpose of the fund.

 

Mandatory 

Shall be 0000-9999 (right justified 

zero-filled) 

Sub-Account Code (SUB) 3 22-24 Char Identifies an available receipt or other 

Treasury-defined subdivision of the main 

account 

Mandatory 

Shall be 000-999 (right justified zerofilled) 

Filler 2 25-26 Spaces Mandatory 

SPACE filled 

TAS Format Type 

Indicator 

1 27 “C” = Component TAS Mandatory 

Field must be “C” 

 
IPAC Bulk File Layout

44

TREASURY UNCLASSIFIED // EXTERNAL

Appendix B – Transaction Sub-Categories and Codes 

Transaction Sub-Categories and Corresponding Codes Valid as of the Effective Date of this Document

Note: The Transaction Sub-Category Code is a required field effective October 1, 2023.

Transaction Sub-Category Code 

Buy/Sell Transfer A1 

Expenditure Transfer - Non-Exchange A2 

Custodial Transfer - Exchange A3 

Custodial Transfer - Non-Exchange A4 

Capital Transfer A5 

Benefits A6 

Investments A7 

Borrowings A8 

Other A9 

Document Revision History 

Version Date Description

3.9 11/16/23 Bulk File Processing Constraints

3.8 10/01/23 Sub-Category Code data element is a required field effective 10/1/23.

3.7 07/12/23 Added Transaction Sub-Category Code data element field required effective October 1, 2023, and Appendix B – Transaction SubCategories and Codes

3.6 10/01/21

Added references to new data element of Transaction Sub-Category Code (effective with Release 22.4, targeted date of 12/11/21) 

and Appendix B, clarified optionality and absence of validation for DUNS and DODAAC, and removed all references to the 

transaction type of Post SGL 

3.5 06/03/19 Removed overview and updated the layout 

3.4 12/09/17 Release 18.2 in December 2017, Department Code is no longer an optional field, GWA now CARS, FEDReg validation removed 

(DUNS, DODACC) 

3.3 02/01/14 Receiver Department Code and Standard General Ledger optional for all IPAC transactions 

3.2 03/01/11 Component TAS format only when creating transactions 

3.1 04/01/06 CARS reporter required receiver BETC