Section IV: USSGL Account Attribute Definition Report 2016

Attribute Attribute Short Attribu System Characters Name Name te Reference Anticipated Indicator Anticipated Indicates that the transactionDefiniti is expected or 1/A USSGL anticipated to occur in the current fiscal year. Apportionment Category Apport Cat B The code representing the category A/B and B 4/N OMB B Program Code program used on the SF 132 apportionment schedule. Circ. No. Apportionment Category B Program Code is a four A-11 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- Apportionment Category Apport Cat IdentifiesDeficiency OMB Act. apportionments by quarters (Category1/A OMB Code A) or by other specified time periods, programs, Circ. No. activities, projects, objects, or combinations of A-11 these (Category B), or are not subject to apportionment (Category E).

Authority Type Code Auth Type Distinguishes among the types of budgetary 1/A OMB Code where it is not possible to do so by the USSGL Circ. No. NumberAccount Code. For example, the USSGL rescission A-11, accounts (USSGL accounts 439200 and 439300) do TFM 2- distinguishnot between rescissions of appropriations or 4200 contract authority. Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Definiti

Availability Time Avail Time Indicates whether a budgetary resource is available 1/A OMB Bulk File Indicator for new obligations in the current period, or in a Circ. No. subsequent period within the current fiscal year or A-11 after being reapportioned in a future fiscal year. BEA Category Indicator BEA Cat Indicates whether the Budget Enforcement Act 1/A OMB Bulk File (BEA) category is mandatory or discretionary. Circ. No. A-11 Begin End Indicator Begin/End Indicates whether the balance or an USSGL 1/A TFM Bulk File account/attribute combination is at the start of the fiscal year or at the end of a period.

Borrowing Authority Borrowing Definite Indefinite Borrowing Authority from 1/C MTS TAS From the Public Authority the Public From the Public Borrowing Authority Borrowing Definite Indefinite Borrowing Authority 1/C Treasury TAS From the Treasury Authority From the Treasury Borrowing Source Code Borrow Indicates whether borrowing took place from the 1/A TFM, Bulk File Source public, Treasury, or a Federal financing bank. OMB Circ. No. A-11 Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Budgetary Impact Budgetary Indicates whether financingDefiniti resources and 1/A TFM Bulk File Indicator Impact nonexchange revenue have an impact on the Indicator budget.

Budgetary Proprietary Budg/Prop Indicates if a USSGL account is reported on a 1/A OMB USSGL Code budgetary, proprietary statement or both. For Circ. No. example USSGL account 161000 Investments in A-11, U.S. Treasury Securities Issued by the Bureau of the OMB Fiscal Service is reported on the Balance Sheet and Circ. No. the Schedule P. USSGL account 161000 domain A-136, value will be A. TFM Contract Authority Contract Definite or Indefinite Contract Authority 1/C MTS TAS Authority

Credit Cohort Year Cohort Yr Fiscal year when direct loans are obligated or 4/N OMB Bulk File guarantees committed by a program, even if Circ. No. disbursements occur in subsequent fiscal years. A-11

Custodial Noncustodial Cust/Noncust Custodial amounts are reported on the Statement of 1/A SFFAS Bulk File Indicator Custodial Activity (SCA) or on the custodial #7, OMB footnote. Noncustodial amounts are not reported on Circ. No. the SCA nor on the custodial footnote. A-136 Debit Credit Indicator Debit/Credit Indicates whether the balance reported is a debit 1/A OMB Bulk File or credit. Circ. No. A-11, OMB Circ. No. A-136, TFM Exchange Nonexchange Exch/Nonexch Indicates whether the revenue, gains or losses 1/A SFFAS Bulk File Code balances being reported is exchange (X), #7, TFM nonexchange (T) or (E) exchange revenue with little or no associated costs. Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Definiti

Federal Non-Federal Fed/NonFed Indicates the type of entity involved in transactions 1/A SFFAS Bulk File Code with the reporting entity: other Federal entities (F); #7, TFM 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 only (G).

Financing Account Code Financing Indicates whether the Federal account symbol is a 1/A SF 133, TAS Account Code Direct Loan Financing Account, a Guaranteed Schedule Loan Financing Account, or is not a financing P account as defined by the Federal Credit Reform GTAS Fund Type Code Fund Type AAct classification of 1990. established in law that describes an 2/A FAST TAS OMB account's relationship to the Government, and Book sourcethe of the receipts that the account is provided. firstThe digit (and sometimes second digit, as well) of the Treasury Account Main Code is also used to Generaldesignate Fund category (ITFM 2-1500). Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Definiti Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Normal Balance Indicator Norm Bal Normal condition of theDefiniti balance in an USSGL 1/A SF 133, USSGL account (debit or credit). Schedule P Prior Year Adjustment PY Adj Changes to obligated or unobligated balances that 1/A OMB Bulk File Code occurred in the previous fiscal year but were not Circ. No. recorded in the appropriate TAFS as of October 1 of A-11 the current fiscal year. Exclude upward and downward adjustments to current-year/prior-year obligations and most reclassifications from clearing accounts.

Program Indicator Program The amount of cost or revenue directly or 1/A TFM Bulk File Indicator indirectly traceable to programs

Program Report Category Program Rpt Identifies a program report category that agencies use 2/N OMB Bulk File Code Cat when reporting their obligations in their detailed Circ. No. financial information. Agencies may use this code A-11 when reporting either Category A or Category B obligations. Unlike the Apportionment Category B Program, this code is NOT subject to the Anti- Reduction Type Code Reduction TheDeficiency code representingAct. the type of reduction 3/A OMB Bulk File Type being reported (e.g., Across The Board, Circ. No. Sequestration or Other) in detailed financial A-11 information. Attribute Attribute Short Attribu System Characters Supplied Name Name te Reference By Definiti

Reimbursable Flag Reimb Flag Indicates whether amounts for goods, services, and 1/A OMB Bulk File Indicator joint project support are financed by offsetting Circ. No. collections. A-11 Reporting Type Code Reporting Indicates at the TAS level activity related to non- 1/A SFFAS 27 TAS Type Code Federal ownership interest or statutory dedication of specifically identified revenues to designated activities. TAS Status Code TAS Status Expired - time period the budget authority is no 1/A OMB TAS longer available for new obligations but is still Circ. No. available for disbursement. Unexpired - time period A-11 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 TAS Status Transitioning Trans. Code Expiringlonger available - Applies for to any annual purpose. and multi year accounts 1/A TFM TAS Code 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. Trading Partner Agency Trading Ptnr Represents the agency identifier of the other 3/N FAST Bulk File Identifier department, agency, or establishment of the U. S. Book government involved in transactions with the reporting entity. Required if the Fed/Non-Federal Indicator = F or Attribute Name Attribute Short Name

Attribute Definition

Domain

System Characters

Reference

Supplied By

Trading Partner Main Trading Ptnr Represents the treasury main account code of the other - Blank is 4/N FAST Bulk File Account Code Main department, agency, or establishment of the U. S. Acceptable

Book Government involved in transactions with the reporting #### - Trading

entity. Required if the Fed/Non-Federal Indicator = F. Partner Account

(Must be a valid

main account for

the trading partner.)

Year of Budget Authority Year of BA Identifies whether outlays are from the new budget BAL - Outlays 3/A OMB Bulk File Indicator authority (NEW) or from budget authority carried from balances

Circ. No.

forward from the prior year (BAL). Used for brought forward

expenditure TAS that are not credit financing TAS. NEW - Outlays

from new budget authority