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StatusSchema Type NameUsed-InDefinition
NewattributeAgencyIdentifier/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIdentifies a major department or independent agency of the Federal government. Within the Treasury Account Symbol, this is used in conjunction with the main account code. The Agency Identifier represents the department, agency or establishment of the U.S. Government that is responsible for the Treasury Account Symbol.
NewattributeAllocationTransferAgencyIdentifier/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolRepresents the agency receiving funds through an allocation transfer.
NewattributeAmount/USSGL_AccountTransmission/USSGL_AccountThe transaction amount.
NewattributeAnticipated/USSGL_AccountTransmission/USSGL_AccountIndicates that the transaction is expected or antipated to occur in the current fiscal year.
NewattributeApportionmentCategoryB_ProgramCode/USSGL_AccountTransmission/USSGL_AccountThe code representing the category A/B and B program used on the SF 132 apportionment schedule. Apportionment Category B Program Code is the four digit number from 6011-6159 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-Deficiency Act.
NewattributeApportionmentCategoryCode/USSGL_AccountTransmission/USSGL_AccountIdentifies 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).
NewattributeAuthorityDurationCode/USSGL_AccountTransmission/USSGL_AccountIndicates whether a TAS is an annual year account (A), multiyear account (M), receipt account (R), clearing/suspense account (F), no-year account (X), or canceled account (C).
NewattributeAuthorityTypeCode/USSGL_AccountTransmission/USSGL_AccountDistinguishes 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.
NewattributeAvailabilityTypeCode/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIdentifies no-year accounts (X), clearing/suspense accounts (F), Treasury central summary general ledger accounts (A), and merged-surplus accounts (M).
NewattributeAvailableTimeIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates 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.
NewattributeBEA_CategoryIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates whether the Budget Enforcement Act (BEA) category is mandatory or discretionary.
NewattributeBeginEndIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates whether the balance or an USSGL account/attribute combination is at the start of the fiscal year or at the end of a period.
NewattributeBeginningPeriodOfAvailability/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIn annual and multiyear accounts, identifies the first year of availability under law that an account may incur new obligations.
NewattributeBorrowingSourceCode/USSGL_AccountTransmission/USSGL_AccountIndicates whether borrowing took place from the public, Treasury, or a Federal financing bank. Required if authority type code is B (borrowing).
NewattributeBudgetaryProprietary/USSGL_AccountTransmission/USSGL_AccountIndicates the the type of USSGL account being reported.
NewattributeBudgetImpactIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates whether financing resources and non-exchange revenue have an impact on the budget.
NewattributeCreditCohortYear/USSGL_AccountTransmission/USSGL_AccountFiscal year when direct loans are obligated or guarantees committed by a program, even if disbursements occur in subsequent fiscal years.
NewattributeCustodialNonCustodialIndicator/USSGL_AccountTransmission/USSGL_AccountCustodial 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.
NewattributeDebitCreditIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates whether the amount reported is debited or credited to the USSGL account.
NewattributeEndingPeriodOfAvailability/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIn annual and multiyear accounts, identifies the last year of availability under law that an account may incur new obligations.
NewattributeExchangeOrNonExchangeCode/USSGL_AccountTransmission/USSGL_AccountIndicates whether the revenue, gains or losses balances being reported is exchange (X), nonexchange (T) or (E) exchange revenue with little or no associated costs.
NewattributeFederalNonFederalCode/USSGL_AccountTransmission/USSGL_AccountIndicates 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), or General Fund only, G.
NewattributeFinancialReceiptCode/USSGL_AccountTransmission/USSGL_AccountIndicates at the Treasury Account Symbol (TAS) level activity related to non-Federal ownership interest or statutory dedication of specifically identified revenues to designated activities.
NewattributeFinancingAccountCode/USSGL_AccountTransmission/USSGL_AccountIndicates 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.
NewattributeFiscalYear/USSGL_AccountTransmission/USSGL_AccountFiscal Year is a term that is used to differentiate a budget or financial year from the calendar year. The U.S. Government's Fiscal Year runs from October 1 of the prior year through September 30 of the next year. For example, FY 2006 was from October 2005 through September 2006; FY 2007 runs from October 2006 through September 2007, and; FY 2008 is from October 2007 through September 2008.
NewattributeFundType/USSGL_AccountTransmission/USSGL_AccountA 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). Additionally Deposit Funds are also included in this classification.
NewattributeMainAccountCode/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIdentifies the type and purpose of the fund.
NewattributeNormalBalanceIndicator/USSGL_AccountTransmission/USSGL_AccountIdentifies the type of balance expected for a particular USSGL account based on classification.
NewattributePriorYearAdjustmentCode/USSGL_AccountTransmission/USSGL_AccountChanges 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.
NewattributeProgramIndicator/USSGL_AccountTransmission/USSGL_AccountThe amount of cost or revenue directly or indirectly traceable to programs
NewattributeProgramReportCategoryCode/USSGL_AccountTransmission/USSGL_AccountIdentifies 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.
NewattributeReimbursableFlagIndicator/USSGL_AccountTransmission/USSGL_AccountIndicates whether amounts for goods, services, and joint project support are financed by offsetting collections.
NewattributeReportingPeriod/USSGL_AccountTransmission/USSGL_AccountDesignates the month for which the data is being submitted. This is is a 2 digit numer that starts with 01 for October and goes through 12 for September.
NewattributeSub-accountCode/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolIdentifies an available receipt or other Treasury-defined subdivision of the main account.
NewattributeSub-levelPrefixCode/USSGL_AccountTransmission/USSGL_Account/TreasuryAccountSymbolWhen populated, represents a programmatic breakdown of the account for Treasury publication purposes.
NewattributeTotalCount/USSGL_AccountTransmissionIndicates the total number of items.
NewattributeTradingPartnerAgencyIdentifier/USSGL_AccountTransmission/USSGL_AccountRepresents the agency identifier of the other department, agency, or establishment of the U. S. government involved in transactions with the reporting entity. Required with the proprietary USSGLs if the Fed/Non-Federal Indicator = F or G.
NewattributeTradingPartnerMainAccountCode/USSGL_AccountTransmission/USSGL_AccountRepresents the treasury main account code of the other department, agency, or establishment of the U. S. Government involved in transactions with the reporting entity.
NewattributeTransitioningCode/USSGL_AccountTransmission/USSGL_AccountThe Treasury Account Symbol transition code set for expiring or canceling.
NewelementTreasuryAccountSymbol/USSGL_AccountTransmission/USSGL_AccountThe Treasury Account Symbol is an identification code assigned by Treasury, in collaboration with OMB and the owner agency, to an individual appropriation, receipt, or other fund account. (These accounts are defined in I TFM 2-1500.)
NewattributeTreasuryAccountSymbolStatus/USSGL_AccountTransmission/USSGL_AccountDetermines if time period of budget authority set for canceled, expired or unexpired.
NewelementUSSGL_Account/USSGL_AccountTransmissionUS Standard General Ledger account container
NewattributeUSSGL_AccountNumber/USSGL_AccountTransmission/USSGL_AccountIdentifies the USSGL account. The USSGL account must be in the USSGL chart of accounts.
NewelementUSSGL_AccountTransmissionTransmission container for US SGL Account updates.
NewattributeYearOfBudgetAuthorityIndicator/USSGL_AccountTransmission/USSGL_AccountIdentifies 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.
For help, please contact the Treasury FMS Enterprise Data Architecture team.
Last Updated: 2012-06-28T18:59:11.687-04:00

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