Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 1 December 2022

Anticipated Indicator Anticipated Indicates that the transaction is expected or anticipated to 

occur in the current fiscal year.

N - No,

Y - Yes

1/A USSGL USSGL

Apportionment Category 

B Program Code

Apport Cat B 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 AntiDeficiency Act.

#### - Apportionment Category B 

Program Code

4/N OMB Circ. 

No. A-11

Bulk File

Apportionment Category 

Code

Apport Cat 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 - Quarterly 

Apportionments,

B - Category B - Apportionments 

other than quarterly,

E - Exempt from Apportionment

1/A OMB Circ. 

No. A-11

Bulk File

Authority Type Code Auth Type Code 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 Authority,

C - Contract Authority,

D - Advance Appropriation,

E - Appropriation (Advance 

Funding) available in Prior Year,

F - Appropriation (Advance 

Funding) available from 

Subsequent Year,

P - Appropriation (excluding 

Advance Funding),

R - Reappropriation,

S - Spending Authority from 

Offsetting Collections,

X - Transfer of Borrowing 

Authority Converted to Cash

1/A OMB Circ. 

No. A-11, 

TFM 2-4200

Bulk File

Availability Time 

Indicator

Avail Time 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 current period,

S - Available in subsequent period

1/A OMB Circ. 

No. A-11

Bulk File
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 2 December 2022

BEA Category Indicator BEA Cat 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 - Discretionary,

M - Mandatory

1/A OMB Circ. 

No. A-11

Bulk File

Begin End Indicator Begin/End 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 Balance,

E - Ending Balance

1/A TFM Bulk File

Borrowing Authority 

From the Public

Borrowing 

Authority From

the Public

Definite Indefinite Borrowing Authority from the Public D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS

Borrowing Authority 

From the Treasury

Borrowing 

Authority From 

the Treasury

Definite Indefinite Borrowing Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C Treasury TAS

Borrowing Source Code Borrow Source Indicates whether borrowing took place from the public, 

Treasury, or a federal financing bank.

F - Federal Financing Bank,

P - Public,

T - Treasury

1/A TFM, OMB 

Circ. No. A-11

Bulk File

Budget Object Class Budget Object 

Class

Budget Object Classes represent the categories in a 

classification system that presents obligations by the items or 

services purchased by the Federal Government

#### - Budget Object Class Code 4/N OMB Circ. 

No. A-11

Bulk File

Budgetary Impact 

Indicator

Budgetary 

Impact Indicator

Indicates whether financing resources and non-exchange 

revenue have an impact on the budget.

D - Budgetary Impact,

E - Non-Budgetary Impact

1/A TFM Bulk File

Budgetary Proprietary 

Code

Budg/Prop Indicates if a USSGL account is reported on a budgetary, 

proprietary statement or both. For example, USSGL account 

161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service is reported on the Balance Sheet 

and the Schedule P. USSGL account 161000 domain value 

will be A. 

A - Both Budgetary and 

Proprietary,

B - Budgetary,

P - Proprietary

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

USSGL
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 3 December 2022

Bureau Code Bureau Code Identifies the Code used to associate ATB activity to a 

specific Bureau within that Agency. Allows Agencies with 

TAS/ATB activity crossing multiple Bureaus to be able to 

create Bureau level Financial Statements within an Agency. 

This Attribute is not required for monthly GTAS Bulkdata 

submissions. It is strictly for use by Agencies for their own 

internal reporting needs.

##### - Bureau Code 5/C Agency Bulk File

Contract Authority Contract 

Authority

Definite or Indefinite Contract Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS

Credit Cohort Year Cohort Yr Fiscal year when direct loans are obligated or guarantees 

committed by a program, even if disbursements occur in 

subsequent fiscal years.

1001 - OPIC Working Capital,

1992-2024

4/N OMB Circ. 

No. A-11

Bulk File

Custodial Noncustodial 

Indicator

Cust/Noncust 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-custodial,

S - Custodial

1/A SFFAS #7, 

OMB Circ. 

No. A-136

Bulk File

Debit Credit Indicator Debit/Credit Indicates whether the balance reported is a debit or credit. C - Credit,

D - Debit

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

Bulk File

Disaster Emergency Fund 

Code

DEFC 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 OMB approved 

value

3/C OMB 

Guidance/TF

M

Bulk File

Exchange Nonexchange 

Code

Exch/Nonexch 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. 

E - Exchange without associated 

costs,

T - Nonexchange,

X - Exchange

1/A SFFAS #7, 

TFM 

Bulk File
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 4 December 2022

Federal Non-Federal 

Code

Fed/NonFed 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 Federal Exception,

F - Federal,

G - General Fund of the U.S. 

Government Only,

N - Non Federal,

Z - Non-Reciprocating Federal 

Activity

1/A SFFAS #7, 

TFM 

Bulk File

Financing Account Code Financing 

Account Code

Indicates whether the federal account symbol 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.

D - Direct,

G - Guaranteed,

N - Nonfinancing

1/A SF 133, 

Schedule P

TAS
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 5 December 2022

GTAS Fund Type Code Fund Type A classification established in law that describes an OMB 

account's relationship to the government, and the source of 

the receipts that the account is provided. The first digit (and 

sometimes second digit, as well) of the Treasury Account 

Main Code is also used to designate General Fund category 

(Treasury Financial Manual (TFM) Volume I, Part 2, Chapter 

1500).

CF - Clearing Account (F3500-

F3885),

DF - Deposit Fund. (6000-6999),

EC - Consolidated Working Fund 

(3900-3959),

EG - General Fund (0000-3899),

EM - Management Fund (3960-

3999),

EP - Public Enterprise Revolving 

Funds (4000-4499),

ER - Intragovernmental Revolving 

Funds (4500-4999),

ES - Special Fund (5000-5999),

ET - Trust Non-revolving Fund 

(8000-8399 & 8500-8999),

GA - General Fund of the U.S. 

Government Authority,

MR - Miscellaneous Unavailable 

Receipts (9500-9550),

TR - Trust Revolving Fund (8400-

8499),

UG - Unavailable General Fund 

Receipt (0000-3499),

US - Unavailable Special Fund 

Receipt (5000-5999),

UT - Unavailable Trust NonRevolving Fund Receipt (8000-

8399 & 8500-8999)

2/A FAST Book TAS

Normal Balance Indicator Norm Bal Normal condition of the balance in an USSGL account (debit 

or credit).

C - Credit,

D - Debit

1/A SF 133, 

Schedule P

USSGL
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 6 December 2022

Prior Year Adjustment 

Code

PY Adj 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 to prior-year 

reporting - backdated in Treasury's 

central accounting system,

P - Adjustment to prior-year 

reporting - not backdated in 

Treasury's central accounting 

system,

X - Not an adjustment to prioryear reporting

1/A OMB Circ. 

No. A-11

Bulk File

Program Report Category 

Code

Program Rpt Cat 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 Report Category 

Code

2/N OMB Circ. 

No. A-11

Bulk File

Reduction Type Code Reduction Type The code representing the type of reduction being reported 

(e.g., Across The Board, Sequestration or Other) in detailed 

financial information. 

ATB - Across The Board 

reduction,

OTR - Reductions other than ATB 

and SEQ,

SEQ - Sequestration,

XXX - N.A.

3/A OMB Circ. 

No. A-11

Bulk File

Reimbursable Flag 

Indicator

Reimb Flag Indicates whether amounts for goods, services, and joint 

project support are financed by offsetting collections.

D - Direct,

R - Reimbursable

1/A OMB Circ. 

No. A-11

Bulk File

Reporting Type Code 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 Collection,

F - Fiduciary,

U - Undesignated

1/A SFFAS 27 TAS
Part 1 Fiscal Year 2023 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2023-02 IV ADR - 7 December 2022

TAS Status Code TAS Status Expired - time period the budget authority is no longer 

available for new obligations but is still available for 

disbursement.

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.

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.

C - Canceled,

E - Expired,

U - Unexpired

1/A OMB Circ. 

No. A-11

TAS

TAS Status Transitioning 

Code

Trans. 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 and multi-year accounts. For annual and multi-year 

accounts, the TAS Status Transitioning Flag is set to 

cancelling in period 12 of the 5th expired year. 

K - Canceling,

N - Not applicable,

X - Expiring

1/A TFM TAS

Trading Partner Agency 

Identifier

Trading Ptnr 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 Partner (CGAC 

three-digit department code)

3/N FAST Book, 

OMB Circ, 

No. A-11

Bulk File

Trading Partner Main 

Account Code

Trading Ptnr 

Main

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/Non-Federal Indicator = F.

 - Blank is Acceptable,

#### - Trading Partner Account 

(Must be a valid main account for 

the trading partner.)

4/N FAST Book Bulk File

Year of Budget Authority 

Indicator

Year of BA 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 from balances 

brought forward,

NEW - Outlays from new budget 

authority

3/A OMB Circ. 

No. A-11

Bulk File