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OMB Documents and Guidance >Memoranda

Common Government-wide Accounting Classification Structure
Issued By: OMB - Effective Date: 08.06.2007, 0.043k, PDF
Abstract: The Financial Management Line of Business (FMLoB) is one of the President's top management priorities to achieve government-wide cost and quality improvements in financial management. In support of the FMLoB initiative, I am pleased to announce the publication of the Common Government-wide Accounting Classification (CGAC) structure being issued by the Financial Systems Integration Office (FSIO). The CGAC structure supports the FMLoB vision to improve the cost, quality, and performance of financial management systems by standardizing business processes, interfaces, and data. With the adoption of the CGAC structure, agency systems will be better able to capture and report financial information in a consistent manner. This fall, FSIO will release a CGAC sequencing plan. At that time, your agency will begin to work with staff from OMB's Office of Federal Financial Management to develop your agency's implementation plan.

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