In our goals to streamline the central accounting and reporting process, we analyzed the Treasury Account Symbols (TAS) reported by Federal Program Agencies (FPAs) to Treasury through the various interface systems. Currently, multiple formats are accepted, depending on the FPA and the reporting system (e.g. IPAC, 224). To implement standardization and consistency, we have developed one standard format that the GWA system will use and that eventually all systems interfacing with GWA will use as well. Additionally, this move for standardization is being made to support most agency accounting systems as well as initiatives under development by the Financial Management Line of Business (FMLOB) Common Government-wide Accounting Classification Structure (CGAC) to standardize the accounting structure for agencies.
Standardization of the TAS is especially important in the new GWA environment, since transactions flowing from these interface systems will be posting to and updating the fund balances of TAS in the future.
When GWA is fully implemented, all FPAs will report transactions using the standard component-based TAS along with a business event type code (BETC).
What are the changes?
Currently, FPAs report their TAS using a string-based format (e.g. 20X1801.1). Based on recommendations from CGAC, FMS will move towards adopting the TAS component pieces, in lieu of the single concatenated string. There are many benefits to using separate, component pieces, such as having the ability to sort, filter, and analyze based on each independent piece.
Within the TAS itself, there are three other changes to note. The main difference or change is the elimination of standard subclasses. This means that FPAs will report a TAS, without having to report sub classification of that TAS based on explicit transaction types (such as borrowings, investments, funds held outside treasury). Instead of the transaction type being reported as a standard subclass on the TAS, it will be reported as a business event separate from the TAS. For example, if an agency invests in Treasury securities, they currently report: (88) 20X1234. In the GWA environment, they will report the TAS - without the (88) - but with a separate business event type code (BETC) of INVTSEC.
The subclass field is being renamed to "Sub-level Prefix" and will only be used for programmatic breakdowns of the TAS for Treasury publication purposes. Sub-level Prefixes have a unique meaning or a unique need for sub classification that is NOT based on transaction types or business events as described previously.
The other two significant changes to the TAS relate to the expansion of the department/agency codes and to the fiscal year fields. See Attachments for further details regarding these field changes.
How will we phase in these changes?
The new standard component-based TAS will be implemented based on each application and interfacing system's development schedules.
GWA Applications: Currently, the GWA Account Statement (AS) and the GWA Authority Transaction Module (ATM) display the string-based GWA format (Attachment A). This format reflects GWA's original attempt at standardizing the TAS, prior to the CGAC effort. The GWA AS and ATM applications will be converting to the CGAC component-based TAS in the near future (dates to be determined).
IPAC: Currently, IPAC's online application accepts the original string-based TAS format. Beginning Mid 2009, IPAC will become fully CGAC-compliant and will only accept the component-based TAS format (Attachment B) for transactions processed on-line. For transactions submitted via bulk file, IPAC will accept: 1) the new standard CGAC component-based format; 2) the STAR component-based format or; 3) the original string-based TAS format. Please see the IPAC website for more information regarding their upcoming releases. http://fms.treas.gov/goals/ipac/index.html
Examples of Current String TAS and future Component TAS and BETC in IPAC:
String TAS Component TAS
SP
ATA
AID
BPOA
EPOA
AV
MAIN
SUB
BETC
1)
12-164/70174
012
016
2004
2007
0174
000
DISB
2)
(01)20-11X0074
01
020
011
X
0074
000
DISB
3)
(88) 95X4054.1
095
X
4045
001
INVTSEC
Payment and Collection Systems: Currently, FMS' payment systems do not validate TAS; and FMS' collection systems do not require TAS reporting. These systems are being modified to collect TAS and BETCs in the future, and will support the Component TAS structure. The format of the Component-based TAS can be found in Attachment B.
Examples of Component TAS and BETC in Payment and Collection Systems:
SP
ATA
AID
BPOA
EPOA
AV
MAIN
SUB
BETC
1)
012
016
2004
2007
0174
000
DISB
2)
01
020
011
X
0074
000
DISB
3)
095
X
4054
001
INVTSEC
Partial 224: Currently, Partial 224 accepts the original string-based TAS format. Partial 224 will be transitioning to the component-based TAS format (Attachment B), but the date is yet to be determined. Once target dates are finalized, they will be published on the GWA website. Examples of the current string TAS in P224 and the future Component TAS and BETC in P224 are the same as the examples provided above for IPAC.
Shared Accounting Module (SAM): SAM will be able to provide downloads of valid TAS in both the GWA TAS String and the GWA TAS Component formats, along with their associated BETCs. This will help facilitate the transition, since systems or applications will be on different implementation schedules.
Attachment A - String-based GWA TAS
Data Element Description
Format
Total Identified Spaces
Example of Concatenated TAS
1. The Sub-level Prefix (if populated) is the first two characters of the TAS separated from the rest of the TAS by
parenthesis. The Sub-level Prefix represents a programmatic breakdown of the account for Treasury publication purposes.
(##)
4
(01)
2. Agency Identifier.
###
3
(01)11
3. A Hyphen will be added to separate the Agency Identifier from the Allocation Transfer Agency Identifier, if one exists.
-
1
-
4. Allocation Transfer Agency Identifier. If authority for the Account has been transferred from the Agency Owner to another agency, the Agency Owner will move to the third element of the TAS. The Co-Owner will move to the second position immediately before the Agency Owner, separated by a hyphen.
###
3
(01)14-11
5. Fiscal Year field. The Fiscal Year, if presented, will contain a two-character year field, a five character multi-year field (two years separated with a '/'), or a single alpha character. Some of the Fiscal Year values may include:
No Year Single Year Multi Year
Y YY YY/YY
5
(01)14-11X (01)14-1101 (01)14-1104/05
6. Main Account Number. The Main Account Number represents the type of Fund and the purpose of the account within that Fund. For Example: Trust Fund: 8501 Trust Revolving Fund: 8402 General Fund (customs duties): 0300
AAAA
4
(01)14-1104/050300
7. Sub-Account Symbol. The Sub-Account Symbol Identifies an available receipt or other Treasury-defined subdivision of the main account. Valid ranges are 1 - 999 and are presented immediately following the Main Account Number separated by a '.'. There will be no leading zeroes in this field.
.SSS
4
(01)14-1104/050300.123
8. Filler. Reserved for future use.
-
3
-
Maximum field size
-
27
-
Attachment B – Component-based TAS
CGAC-compliant format to be implemented by all GWA applications and FMS source systems
Field Name (Abbreviation)
Size
Format
Description
Format/Validations
Sub-level Prefix Code (SP)
2
CC
The Sub-level Prefix (if populated) is a programmatic breakdown of the account for Treasury publication purposes.
If Sub-level Prefix does not apply, it shall be blank/spaces/empty.
If Sub-level Prefix applies, it shall be 00-99.
Allocation Transfer Agency Identifier (ATA)
3
CCC
The Agency Identifier of the agency receiving funds through an allocation transfer.
If Allocation Transfer Agency Identifier does not apply, it shall be blank/spaces/empty.
If Allocation Transfer Agency Identifier does apply, it shall be 000-999.
Current 2 Allocation Transfer Agency Identifier shall
be right justified and zero filled. (ex. Allocation Transfer Agency Identifier 75 = 075)
Agency Identifier (AID)
3
CCC
Agency Identifier of account owner. 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 TAS.
Value Required.
Shall be 000-999.
Current 2 digit Agency Identifier will be right justified and zero filled. (ex. Agency Identifier 20 = 020)
Beginning Period of Availability (BPOA)
4
CCCC
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.
Ending Period of Availability (EPOA)
4
CCCC
In annual and multi-year funds, identifies the last year of funds availability under law that an appropriation account may incur new obligations.
4 digit year shall be (0000-9999).
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.
Availability Type Code (A)
1
C
Identifies no-year accounts “X”, clearing/suspense accounts “F”, Treasury’s central summary general ledger accounts “A”, and merged-surplus accounts “M”.
Value not applicable for single/annual year accounts, multiyear accounts, or unavailable receipt accounts – it shall be blank/space/empty.
Main Account Code (MAIN)
4
CCCC
Identifies the type and purpose of the fund.
Value Required.
Shall be “0000-9999”.
Sub-Account Code (SUB)
3
CCC
Identifies an available receipt or other Treasury-defined subdivision of the main account.
Value Required.
Shall be “000-999”.
* Format of “C” indicates Character.
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   Last Updated:  Tuesday September 16, 2008