Federal Account Symbols and Titles (FAST) Book Agency Identifier Codes TREASURY FINANCIAL MANUAL SUPPLEMENT September 2018 FAST Book — Agency Identifier Codes FEDERAL ACCOUNT SYMBOLS AND TITLES (FAST) BOOK (Agency Identifier Codes) SUPPLEMENT TO VOLUME I TREASURY FINANCIAL MANUAL Receipt, appropriation, and other fund account symbols and titles are assigned by the Department of the Treasury (Treasury) consistent with the principles and standards prescribed by the Comptroller General of the United States. This release contains account symbols and titles assigned by the Treasury. The FAST Book information is presented in four parts: • Part I - Receipt Account Symbols and Titles • Part II - Appropriation and Other Fund Account Symbols and Titles • Part III - Foreign Currency Account Symbols and Titles • Part IV - Indices to Appropriation and Other Fund Account Symbols and Titles. Part I contains receipt accounts arranged numerically within each fund group; that is, general, special, and trust. General fund miscellaneous receipt accounts (within the range 0613 through 3885) are categorized by major classes and account groups. Definitions are shown immediately following each major class and each account group for use by agencies as a guide in classifying deposits and other credits to the appropriate receipt account symbol and title shown under the definition of each account group. Citations to the United States Code (U.S.C.), or United States Statutes at Large, are shown for special and trust fund receipt accounts. Part II contains appropriation and other fund accounts for each agency, which are arranged numerically within each fund group; that is, general, revolving, special, deposit, and trust. In this section, accounts are listed by the three-digit agency identifier codes. The previous two-digit department regular codes are shown in parentheses after the agency’s name as a reference. An index for these accounts by (1) agency name in alphabetical order; and (2) agency index number in numerical sequence, is included at the end of this book to assist the user in locating the account for an agency. Citations to the U.S.C. or United States Statutes at Large are shown for the revolving, special, deposit, and trust fund accounts. Each page in Parts I and II of the publication carries a page number code associating it with that part: R—Part I Receipt Accounts and A—Part II Appropriation and Other Fund Accounts. Part III contains foreign currency accounts assigned for use in accounting and reporting for receipts, disbursements, sales for dollars, and balances of foreign currencies originally acquired by the United States Government without payment of dollars, and for currencies held in trust. The page number code for this section is FC. Part IV contains the alphabetical and numerical indices, and the page number code for this section is I. September 2018 ii Bulletin No. 2019-01 FAST Book — Agency Identifier Codes Table of Contents PART I - RECEIPT ACCOUNT SYMBOLS AND TITLES ............................................................................................ R-1 DETAILED SYMBOLS AND TITLES APPLYING THERETO .......................................................................................... R-2 GENERAL FUND RECEIPT ACCOUNTS ........................................................................................................................... R-2 TAXES .................................................................................................................................................................................... R-2 MISCELLANEOUS RECEIPTS ............................................................................................................................................. R-2 CUSTOMS DUTIES ............................................................................................................................................................... R-2 RECEIPTS FROM MONETARY POWER ............................................................................................................................ R-2 FEES FOR REGULATORY AND JUDICIAL SERVICES ................................................................................................... R-3 FINES, PENALTIES, AND FORFEITURES ......................................................................................................................... R-4 RESTITUTIONS, REPARATIONS, AND RECOVERIES UNDER MILITARY OCCUPATION ...................................... R-5 GIFTS AND CONTRIBUTIONS............................................................................................................................................ R-5 INTEREST .............................................................................................................................................................................. R-6 DIVIDENDS AND OTHER EARNINGS ............................................................................................................................... R-8 RENT, INCLUDING BONUSES ............................................................................................................................................ R-8 ROYALTIES ........................................................................................................................................................................... R-9 SALE OF PRODUCTS ........................................................................................................................................................... R-9 FEES AND OTHER CHARGES FOR SERVICES AND SPECIAL BENEFITS ................................................................ R-10 SALE OF GOVERNMENT PROPERTY ............................................................................................................................. R-11 NEGATIVE SUBSIDIES AND DOWNWARD REESTIMATES OF SUBSIDIES ............................................................ R-12 REALIZATION UPON LOANS AND INVESTMENTS .................................................................................................... R-16 RECOVERIES AND REFUNDS .......................................................................................................................................... R-17 CLEARING ACCOUNTS ..................................................................................................................................................... R-19 SPECIAL FUND RECEIPT ACCOUNTS ............................................................................................................................ R-19 PART II - APPROPRIATION AND OTHER FUND ACCOUNT SYMBOLS AND TITLES ...................................... A-1 EXPENDITURE ACCOUNT SYMBOLS BY FUND GROUP ............................................................................................. A-1 DETAILED SYMBOLS AND TITLES APPLYING THERETO .......................................................................................... A-2 LEGISLATIVE BRANCH ...................................................................................................................................................... A-2 SENATE .................................................................................................................................................................................. A-2 HOUSE OF REPRESENTATIVES ........................................................................................................................................ A-3 ARCHITECT OF THE CAPITOL .......................................................................................................................................... A-4 CAPITOL POLICE ................................................................................................................................................................. A-5 LIBRARY OF CONGRESS .................................................................................................................................................... A-5 GOVERNMENT PUBLISHING OFFICE .............................................................................................................................. A-6 GOVERNMENT ACCOUNTABILITY OFFICE ................................................................................................................... A-6 CONGRESSIONAL BUDGET OFFICE ................................................................................................................................ A-7 LEGISLATIVE, ALL OTHER ................................................................................................................................................ A-7 BOTANIC GARDEN .............................................................................................................................................................. A-7 COMMISSION ON SECURITY AND COOPERATION IN EUROPE ................................................................................ A-7 CONGRESSIONAL AWARD BOARD ................................................................................................................................. A-7 COPYRIGHT ROYALTY TRIBUNAL ................................................................................................................................. A-7 INTERNATIONAL CONFERENCES AND CONTINGENCIES ......................................................................................... A-7 JOHN C. STENNIS CENTER FOR PUBLIC SERVICE TRAINING AND DEVELOPMENT ........................................... A-7