| Status |
Business Context |
Name |
Definition |
DataType |
Representation Class |
Character Text Class |
Min Length |
Max Length |
| Standard |
USSGL |
Fund Type Code
|
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 fund category (ITFM 2-1500).
|
Integer |
Code |
Numeric |
2 |
2 |
| Standard |
USSGL |
Apportionment Category Code
|
A distribution made by OMB of budgetary resources by calendar quarters (category A) or by other specified time periods, programs,
activities, projects, or combinations thereof (category B). Indicates whether amounts are category A or B apportionment or
not subject to apportionment. (OMB Circular No. A-11)
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Definite Indefinite Flag Code
|
Indicates whether the amount of the budget authority is definite (specified amount or amount not to exceed the specified amount)
or indefinite (determined by other factors).
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Advance Flag Code
|
Indicates that a portion of the appropriation was advanced from a future year, or was made available in a prior year. |
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Amount
|
The balance of USSGL account in combination with any related attributes. |
Integer |
Amount |
Numeric |
0 |
17 |
| Standard |
USSGL |
Apportionment Category B Program Code
|
Identifies the Category B program used on the apportionment. This code is only used to report Category B obligations. Each
Category B program is subject to the Anti-Deficiency Act.
|
Integer |
Code |
Numeric |
3 |
3 |
| Standard |
USSGL |
Authority 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 4392 and 4393) do not distinguish between rescissions of appropriations
or contract authority.
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Program Report Category Code
|
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 Code, this code is NOT subject to the Anti-Deficiency Act.
|
Character |
Code |
Numeric |
3 |
3 |
| Standard |
USSGL |
Availability Time Indicator
|
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.
|
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Reimbursable Flag Indicator
|
Indicates whether amounts for goods, services, and joint project support are financed by offsetting collections. |
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Begin End Indicator
|
Indicates whether the balance of an USSGL account/attribute combination is at the start of the fiscal year or at the end of
a period.
|
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Default BEA Category
|
Indicates whether the Budget Enforcement Act (BEA) category is mandatory, discretionary. |
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Debit Credit Code
|
Indicates whether the amount reported is debited or credited to the USSGL account. |
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Transaction Partner Code
|
Indicates type of entity involved in transactions with the reporting entity (that is, other Federal entities (F), non-Federal
entities such as Private/Local/State/Tribal/Foreign governments (X), or exceptions for other non-Federal partners (E)).
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Direct Transfer Account Code
|
The Treasury Account Main Code of the other Federal entity involved in transactions with the reporting entity. Used in conjunction
with Direct_Transfer_Agency.
|
Character |
Code |
Alphanumeric |
4 |
4 |
| Standard |
USSGL |
Direct Transfer Agency Code
|
The Treasury Department Code of the other Federal entity involved in transactions with the reporting entity. |
Character |
Code |
Alphanumeric |
2 |
2 |
| Standard |
USSGL |
Financing Account Code
|
Indicates whether the TAFS is a Financing Account, or is non-financing account as defined by the Federal Credit Reform Act
of 1990.
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Prior Year Adjustment Code
|
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 current-year/prior-year obligations
and most reclassifications from clearing accounts.
|
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
USSGL Account Title
|
Name of the USSGL account. |
Character |
Name |
Alphanumeric |
0 |
125 |
| Standard |
USSGL |
Normal Balance Indicator
|
Normal condition of the balance in an USSGL account (debit or credit). |
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
TAFS Status Indicator
|
Indicates the status of the TAFS: Unexpired means the TAFS may incur new obligations; Expired means that the TAFS may liquidate
obligations or make adjustments, but may not incur new obligations. If canceled, the TAFS will have no more reportable activity.
|
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Year Of Budget Authority Code
|
Identifies the fiscal year when a TAFS is provided with new budget authority. Used to distinguish outlays from new obligational
authority vs. outlays from carried forward balances. FACTS II will derive the domain values for annual and multi-year TAFS.
Agencies must supply their domain values for no-year TAFS.
|
Character |
Code |
Alphabetic |
3 |
3 |
| Standard |
USSGL |
Expiration Flag Indicator
|
For annual, multiyear, and no-year TAFS, indicates whether the TAFS will expire on September 30 of the fiscal year. For example,
in fiscal 2001, "Y" would indicate that the TAFS will expire on September 30, 2001. For no-year accounts, indicates the amount
of canceled authority.
|
Character |
Indicator |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
Borrowing Source Code
|
Indicates whether borrowing took place from Treasury or public. |
Character |
Code |
Alphabetic |
1 |
1 |
| Standard |
USSGL |
USSGL Account Number Code
|
Identifies any one of the standard general ledger account codes established by Treasury to support the consistent recording
of financial events as well as the preparation of standard external reports required by the OMB and Treasury.
|
Character |
Code |
Alphanumeric |
4 |
4 |