Treasury :: Financial Management Service
Enterprise Data Architecture
PIR Standard Reporting Format Document Business Message

Business Message Listing
USSGL_Account [0..unbounded]
TreasuryAccountSymbol [0..1]

Element Information
DefinitionUS Standard General Ledger account container
Content ModelThe <USSGL_Account> element contains 1 child element and has a sequence content model. The sequence content model means that there is a particular order to the children elements of the parent element - in this case, the <USSGL_Account> element has a particular order of elements that must be followed.
Attribute NameUseDataTypeDefinition
FiscalYear[0..1]YYYYFiscal 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.
ReportingPeriod[0..1] (([0][1-9])|([1][0-2]))Designates 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.
USSGL_AccountNumber[0..1] [0-9]{6}Identifies the USSGL account. The USSGL account must be in the USSGL chart of accounts.
DebitCreditIndicator[0..1]D [Debit], C [Credit]Indicates whether the amount reported is debited or credited to the USSGL account.
Amount[1..1]Decimal [20, 2]The transaction amount.
BeginEndIndicator[0..1]B [Begining Balance], E [Ending Balance]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.
AuthorityTypeCode[0..1]B [Borrowing Authority], C [Contract Authority], D [Advance Appropriation], E [Appropriation (Advance Funding) available in Prior Year], F [Appropriation (Advance Funding) available from Subsequent Year], P [Appropriation (excluding Advance Funding)], R [Reappropriation], S [Spending Authority from Offsetting Collections]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.
ReimbursableFlagIndicator[0..1]D [Direct], R [Reimbursable]Indicates whether amounts for goods, services, and joint project support are financed by offsetting collections.
ApportionmentCategoryCode[0..1]A [Category A - Quarterly Apportionments], B [Category B - Apportionments other than quarterly], E [Exempt from Apportionment]Identifies 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).
ApportionmentCategoryB_ProgramCode[0..1] String [0, 4]The 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.
ProgramReportCategoryCode[0..1] String [0, 2]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, this code is NOT subject to the Anti-Deficiency Act.
FederalNonFederalCode[0..1]E [Non-Federal Exception], F [Federal], G [Feneral Fund Only], N [Non Federal]Indicates 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.
TradingPartnerAgencyIdentifier[0..1] String [0, 3]Represents 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.
TradingPartnerMainAccountCode[0..1] String [0, 4]Represents the treasury main account code of the other department, agency, or establishment of the U. S. Government involved in transactions with the reporting entity.
YearOfBudgetAuthorityIndicator[0..1]BAL [Outlays from balances brought forward], NEW [Outlays from new budget authority]Identifies 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.
AvailableTimeIndicator[0..1]A [Available in current period], S [Available in subsequent period]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.
BEA_CategoryIndicator[0..1]D [Discretionary], M [Mandatory]Indicates whether the Budget Enforcement Act (BEA) category is mandatory or discretionary.
BorrowingSourceCode[0..1]F [Federal Financing Bank], P [Public], T [Treasury]Indicates whether borrowing took place from the public, Treasury, or a Federal financing bank. Required if authority type code is B (borrowing).
ExchangeOrNonExchangeCode[0..1]E [Exchange without associated costs], T [Nonexchange], X [Exchange]Indicates whether the revenue, gains or losses balances being reported is exchange (X), nonexchange (T) or (E) exchange revenue with little or no associated costs.
CustodialNonCustodialIndicator[0..1]A [Non-custodial], S [Custodial]Custodial 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.
BudgetImpactIndicator[0..1]D [Budgetary Impact], E [Non-Budgetary Impact]Indicates whether financing resources and non-exchange revenue have an impact on the budget.
PriorYearAdjustmentCode[0..1]B [Adjustment to prior-year reporting - backdated in Treasury's central accounting system], P [Adjustment to prior-year reporting - not backdated in Treasury's central accounting system], X [Not an adjustment to prior-year reporting]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.
CreditCohortYear[0..1]YYYYFiscal year when direct loans are obligated or guarantees committed by a program, even if disbursements occur in subsequent fiscal years.
ProgramIndicator[0..1]P [Assigned to programs], Q [Not assigned to programs]The amount of cost or revenue directly or indirectly traceable to programs
NormalBalanceIndicator[0..1]D [Debit], C [Credit]Identifies the type of balance expected for a particular USSGL account based on classification.
BudgetaryProprietary[0..1]A [Both], B [Budget], P [Proprietary]Indicates the the type of USSGL account being reported.
Anticipated[0..1]Y [Yes], N [No]Indicates that the transaction is expected or antipated to occur in the current fiscal year.
FundType[0..1]EG [General Fund (0000 - 3899)], UG [Unavailable General Fund Receipt (0000 - 3499)], EC [Consolidated Working Fund (3900 - 3959)], EG [Management Fund (3960 - 3999)], EP [Public Enterprise Revolving (4000 - 4499)], ER [Intragovernmental Revolving (4500 - 4999)], ES [Special Fund (5000 - 5999)], US [Unavailable Special Fund Receipt (5000 - 5999)], DF [Deposit Fund (6000 - 6999)], ET [Trust Non-revolving Fund (8000 - 8399 and 8500 - 8999)], UT [Trust Non-revolving Fund Receipt (8000 - 8399 and 8500 - 8999)], TR [Trust Revolving Fund (8400 - 8499)], CF [Clearing Account (F3500 - F3885)]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). Additionally Deposit Funds are also included in this classification.
TreasuryAccountSymbolStatus[0..1]C [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 longer available for any purpose], E [Time period the budget authority is no longer available for new obligations but is still available for disbursement], U [Time period 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.]Determines if time period of budget authority set for canceled, expired or unexpired.
FinancingAccountCode[0..1]D [Direct], G [Guaranteed], N [Non-financing]Indicates 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.
TransitioningCode[0..1]C [Applies to annual, multi and no-year accounts. For annual and multi year accounts, the TAS Status Transitioning Flag is set to canceling in period 12 of the 5th expired year. For no-year accounts, the TAS Status Transitioning Flag is set to canceling when the account has been discontinued.], E [Applies to annual and multi year accounts only. TAS Status Transitioning Flag is set to expiring in period 12 of the ending year of availability.], N [Not Applicable ]The Treasury Account Symbol transition code set for expiring or canceling.
FinancialReceiptCode[0..1]E [Earmarked], F [Fiduciary], U [Undesignated]Indicates at the Treasury Account Symbol (TAS) level activity related to non-Federal ownership interest or statutory dedication of specifically identified revenues to designated activities.
AuthorityDurationCode[0..1]A [Annual Year Account], M [Multiyear Account], R [Receipt Account], F [Clearing/Suspense Account], X [No-year Account], C [Canceled Account]Indicates 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).

For help, please contact the Treasury FMS Enterprise Data Architecture team.
Last Updated: 2012-06-28T19:00:11.531-04:00

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