Account Attributes
Section IV — the GTAS reporting attributes carried by USSGL accounts, and the domain values each one accepts.
| Attribute | Group | Definition | Accounts | Values |
|---|---|---|---|---|
| Begin/End | BulkFile | 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. | 1,366 | 2 |
| Debit/Credit | BulkFile | Indicates whether the balance reported is a debit or credit. | 1,366 | 2 |
| Auth Type Code | BulkFile | 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 resc… | 172 | 9 |
| Apport Cat | BulkFile | Identifies OMB apportionments by quarters (Category A) or by other specified time periods, programs, activities, projects, objects, or combinations o… | 27 | 3 |
| Apport Cat B | BulkFile | 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… | 21 | 1 |
| Avail Time | BulkFile | Indicates whether a budgetary resource is available for new obligations in the current period, or in a subsequent period within the current fiscal ye… | 14 | 2 |
| BEA Cat | BulkFile | At a USSGL account level, indicates whether the Budget Enforcement Act (BEA) category is discretionary or mandatory. Additionally, the BEA Category i… | 487 | 2 |
| Borrow Source | BulkFile | Indicates whether borrowing took place from the public, Treasury, or a federal financing bank. | 26 | 3 |
| Budgetary Impact Indicator | BulkFile | Indicates whether financing resources and non-exchange revenue have an impact on the budget. | 60 | 2 |
| Cohort Year | BulkFile | Fiscal year when direct loans are obligated or guarantees committed by a program, even if disbursements occur in subsequent fiscal years. | 189 | 2 |
| Cust/Noncust | BulkFile | Custodial amounts are reported on the Statement of Custodial Activity (SCA) or on the custodial footnote. Noncustodial amounts are not reported on th… | 194 | 2 |
| Exch/Nonexch | BulkFile | Indicates whether the revenue, gains or losses balances being reported is exchange (X), nonexchange (T) or (E) exchange revenue with little or no ass… | 196 | 3 |
| Fed/Nonfed | BulkFile | Indicates the type of entity involved in transactions with the reporting entity: other federal entities (F); non-federal entities such as private/loc… | 880 | 5 |
| Trading Partner | BulkFile | Represents the agency identifier of the other department, agency, or establishment of the U. S. Government involved in transactions with the reportin… | 560 | 1 |
| Trading Partner Main | BulkFile | Represents the treasury main account code of the other department, agency, or establishment of the U. S. Government involved in transactions with the… | 560 | 2 |
| PY Adj | BulkFile | 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 … | 385 | 3 |
| DEFC | BulkFile | Distinguishes whether the budgetary resources, obligations incurred, unobligated and obligated balances, and outlays are classified as disaster, emer… | 487 | 2 |
| Pgm Rpt Cat | BulkFile | Identifies a program report category that agencies use when reporting their obligations in their detailed financial information. Agencies may use thi… | 23 | 1 |
| Reimb Flag | BulkFile | Indicates whether amounts for goods, services, and joint project support are financed by offsetting collections. | 487 | 2 |
| Year of BA | BulkFile | Identifies whether outlays are from the new budget authority (NEW) or from budget authority carried forward from the prior year (BAL). Used for expen… | 16 | 2 |
| Reduction Type | BulkFile | The code representing the type of reduction being reported (e.g., Across The Board, Sequestration or Other) in detailed financial information. | 42 | 4 |
| BOC | BulkFile | Budget Object Classes represent the categories in a classification system that presents obligations by the items or services purchased by the Federal… | 40 | 1 |
| Fund Type | TAS | A classification established in law that describes an OMB account's relationship to the government, and the source of the receipts that the account i… | 1,366 | 15 |
| Reporting Type Code | TAS | Indicates at the TAS level activity related to non-federal ownership interest or statutory dedication of specifically identified revenues to designat… | 1,365 | 3 |
| Financing Account Code | TAS | Indicates whether the federal account symbol is a Direct Loan Financing Account, a Guaranteed Loan Financing Account, or is not a financing account a… | 1,366 | 3 |
| TAS Status | TAS | Expired - time period the budget authority is no longer available for new obligations but is still available for disbursement. Unexpired - time perio… | 1,366 | 3 |
| Trans Code | TAS | 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 availa… | 1,366 | 3 |
Full attribute definitions and human-readable domain-value meanings (from the Attribute Definition Report) are enriched in the next release.