The TAS 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.)
The term "Treasury Account Symbol" is a generic term used to describe any one of the account identification codes assigned by Treasury. The term "Treasury Appropriation/Fund Symbol" (TAFS) is used to describe a particular type of TAS - one with budget authority. The terms TAS and TAFS are sometimes used synonymously.
All financial transactions of the Federal government are classified by TAS for reporting to Treasury and OMB. The TAS should be derived from the internal fund code at the time of reporting.
- Sub-level Prefix Code: a 2-character code that represents an account breakdown requested by an agency and approved and implemented by Treasury
- Allocation transfer agency identifier: a 3-character code that identifies the agency receiving funds through an allocation transfer (if any)
- Agency identifier: a 3-character code that identifies the agency that is responsible for the TAS
- Beginning Period of Availability: a 4-character year that, in annual and multiyear accounts, identifies the first year of availability under law that an account may incur new obligations.
- Ending Period of Availability: a 4-character year that, in annual and multiyear accounts, identifies the last year of availability under law that an account may incur new obligations.
- Availability Type Code: Identifies no-year accounts (X), clearing/suspense accounts (F), Treasury central summary general ledger accounts (A), and merged-surplus accounts (M).
- Main account code: a 4-character code that identifies the type and purpose of the fund
- Sub-account code: a 3-character code that identifies a Treasury-defined subdivision of a TAS.
Not all TAS elements contain all eight component elements. Receipt accounts, for example, generally consist of the owner agency identifier, the main account code, and a sub-account code. Appropriation and other fund accounts (expenditure accounts) consist of the owner agency identifier, the period of availability codes (beginning fiscal year and ending fiscal year), and the main account code. The Sub-level Prefix Code is used only when there is a unique need (requested by the agency) for a subclassification below the TAS.
Element Information
The <TreasuryAccountSymbol> element is a child element of the <AccountClassification> element. The <TreasuryAccountSymbol> element is the first element under the <AccountClassification> element and is an optional element.
The <TreasuryAccountSymbol> element does not contain any further nested children elements.
Attribute Information
Name
Use
DataType
Definition
Sub-levelPrefixCode
[0..1]
[0-9]{2}
The Sub-level Prefix (if populated) is a programmatic breakdown of the account for Treasury publication purposes.
AllocationTransferAgencyIdentifier
[0..1]
[0-9]{3}
The Agency Identifier of the agency receiving funds through an allocation transfer.
AgencyIdentifier
[1..1]
[0-9]{3}
Identifies 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.
BeginningPeriodOfAvailability
[0..1]
[0-9]{4}
In annual and multi-year funds, identifies the first year of availability under law that an appropriation account may incur new obligations. - 4 digit year shall be (0000-9999).
- If single/annual year account, it shall be the same value as the Ending Period of Availability.
- Value not applicable for no-year "X" accounts, clearing/suspense "F" accounts, merged surplus "M" accounts, central summary general ledger "A" accounts, and unavailable receipt accounts, it shall be blank/spaces/empty.
- if the BPOA is not blank then the EPOA cannot be blank.
- if the EPOA is not blank then the BPOA cannot be blank.
- if the BPOA is not blank, the BPOA must be equal to or less than the EPOA. (if the EPOA is not blank, the EPOA must be equal to or greater than the BPOA.)
- if the BPOA and EPOA are blank, the AI must not be blank.
- if the AI is not blank the BPOA and EPOA must be blank.
EndingPeriodOfAvailability
[0..1]
[0-9]{4}
In annual and multi-year funds, identifies the last year of funds availability under law that an appropriation account may incur new obligations.
AvailabilityTypeCode
[0..1]
X [No Year account.], F [Clearing/Suspense account], A [Treasury Central Summary General Ledger account], M [Merged Surplus account]
Identifies no-year accounts "X", clearing/suspense accounts "F", Treasury's central summary general ledger accounts "A", and merged-surplus accounts "M".
MainAccountCode
[1..1]
[0-9]{4}
Identifies the type and purpose of the fund.
Sub-accountCode
[1..1]
[0-9]{3}
Identifies an available receipt or other Treasury-defined subdivision of the main account.