Financial Management and Budget Standardization

Memorandum for Chief Financial Officers (CFOs) and Deputy Chief Financial Officers (DCFOs)

From: D. James Sturgill
         Assistant Commissioner
         Governmentwide Accounting

Subject: Support for Implementation of the New Common Government-wide Accounting Classification (CGAC) Structure - Agency Identifier Code

Signed On: May 1, 2008

The Financial Management Service (FMS) and the Office of Management and Budget (OMB) request that agencies partner with them on the implementation of the new CGAC Treasury Agency Symbol (TAS) - Agency Identifier code.1 In coordination with the Financial Management Line of Business (FMLoB), the Financial Systems Integration Office (FSIO) released the Federal Financial Management Standards for CGAC in July 2007. To support standardizing financial management governmentwide, and in particular CGAC, FMS has coordinated with OMB to standardize the new Agency Identifier codes. This memorandum will explain why the change is being made, and how the new Agency Identifier codes were developed. A future memorandum will address the strategy and future date of implementation.

The Agency Identifier code is one of the eight components of the CGAC TAS. The TAS is an identification code assigned by FMS, in collaboration with OMB and the owner agency, to an individual appropriation, receipt, or other fund account. All financial transactions of the federal government are classified by a TAS for reporting to FMS and OMB and are intended to support the funds control process. In developing the CGAC TAS, FMS, OMB, and the federal program agencies decided that a component-based TAS, with standard data components for all FMS and OMB reporting, would benefit the governmentwide goal of data standardization.

Before the implementation of CGAC, depending on the type of FMS or OMB reporting/application, an agency's Department Regular code could be different for FMS and OMB. Implementation of CGAC will introduce new codes to support a "common language" between FMS and OMB. The new CGAC Agency Identifier code (3 digits, ###) will replace the Department Regular code (2 digits, ##) of the TAS for all FMS and OMB reporting. It also will support the goal of "providing for a seamless data exchange among federal agencies by implementing a common language and structure for financial information and system interfaces." As a result, when CGAC is implemented governmentwide, each agency will have the same Agency Identifier code for FMS and OMB reporting.

The following are the guidelines FMS and OMB used to develop the proposed Agency Identifier codes: 1 See CGAC Structure Report July 31, 2007, page 81.

  1. Departments and major independent agencies published in the Federal Account Symbols and Titles (FAST) Book will retain their original Department Regular code with the addition of a preceding zero. For example, the Department of Agriculture will use the Agency Identifier code 012 instead of the Department Regular code 12.

  2. Other independent agencies, most of which use Department Regular code 95, will each receive a unique Agency Identifier code according to the OMB Budget Agency codes published in OMB Circular No. A-11.

  3. Legislative Branches that currently use two or more Treasury Department Regular codes will be converted to the single Agency Identifier code 001 according to the Budget Agency code published in OMB Circular No. A-11. Agencies that merge into a single Agency Identifier code may require a unique TAS and will be assigned a new 4-digit Main Account code.

  4. International Assistance Programs (IAPs) that currently use two or more Treasury Department Regular codes will be converted to the single Agency Identifier code 072. Agencies that merge into a single Agency Identifier code may require a unique TAS and will be assigned a new 4-digit Main Account code.

  5. Treasury Managed Trust Funds (TMTF) are not being displayed on the Agency Identifier report because they are currently under discussion with Treasury and OMB. Information on TMTF will be provided at a later date.

Before FMS issues a Treasury Financial Manual (TFM) release with a formal implementation strategy and, also, before FMS, OMB, and federal program agencies begin to make system changes, there should be agreement on the new standard Agency Identifier codes. Therefore, please take this opportunity to partner with FMS and OMB to:

  • Review this memorandum;

  • Review the agency's new Agency Identifier code on the spreadsheet posted at Agency Codes;

  • Verify that all the other information is correct for your agency;

  • Provide comments or concerns to Agency ID by July 1, 2008.

Comments are due by July 1, 2008. FMS and OMB appreciate your assistance and partnership in this effort. We look forward to working together to implement governmentwide standardization and to making financial management more efficient and effective for the U.S. Government.


   Last Updated:  March 14, 2014