The Federal File Creation process generates files and reports to support both GTAS and Data Act reporting.
GTAS serves as the single USSGL trial balance for each TAS including budgetary and proprietary USSGL beginning and ending balances. A single data collection system paves the way for more consistent and complete financial data and allows for better analytical reporting.
The DATA Act requires all federal agencies to report their spending information – including linked financial and award data – using a government-wide data structure.
The Federal File Creation process and the corresponding pre-requisite processes are briefly described below followed by a flowchart that depicts the relationship between these processes:
Federal Attributes Setup: A Federal Attributes Table Setup concurrent process populates the Federal Attributes Table with USSGL Accounts, Balance Types, and Attributes for GTAS and Data Act reporting. This is a generally a onetime process that is used to seed the Federal Attributes Table. It can be run multiple time but any manual changes made to the Federal Attributes are overlaid.
Federal Account Creation Process:A Federal Accounts Creation Process reads the Federal Attributes Table and select GL accounts that have attributes that cannot be derived from a transaction's CCID. These attributes include Federal or Non-Federal Code, Trading Partner Main Account, Authority Type Code, and Budget Impact Indicator. The output of this process is the Federal Account Table records for these GL Accounts. Each Federal Account Table record identifies which attributes cannot be derived from the CCID and that needs to be populated when the Federal Activity Attributes Creation process is run.
Federal Activity Balance Creation Process:A Federal Activity Attributes Creation Process creates/updates Federal Activity Attributes records using data from GL Journals, SLA, and source systems (as necessary) for GL Accounts in the Federal Accounts Table. These records summarize USSGL activity including Federal Activity Attributes that cannot be derived from the CCID. The process also generates an Exception report that lists transactions that derive Federal Activity attribute data that is not consistent with related Federal Activity Attribute configuration.
Federal Interface Process:The Federal File Creation process creates an Extract Table that includes current year balances using Federal Activity Attributes Table data and Federal File Ending Balance Table (prior year ending balances) data.
The Federal File Creation process creates GTAS and/or Data Act files depending on the File Type parameter selected during the Federal File Creation process submission. For File Type of GTAS, a GTAS Bulk File is created. For File Type of Data Act, Data Act file(s) are created. These files are created at the Federal Attribute level of detail from balances in the Extract Table and the GL Balances Table. Federal Attributes values associated with the Fund, TAS, and Natural Account are looked up on the Define Funds Attributes form, the Define Treasury Account Symbols form, and the Federal Attributes Form; respectively.
The GTAS Bulk File includes beginning and ending balances at the Federal Attributes level of detail. The process also generates a GTAS Trial Balance and a GTAS Exception Report.
Data Act Files A, B, and C include beginning and ending balances at the Federal Attributes level of detail. File B provides the balances at an additional level of detail to include Program and object. File C further provides balances and detail at the Award Attribute level.
If the Save Ending Balances parameter for the Federal File Creation process is set to Y, the Ending Balances Table is updated with Ending Balances (these balances are used as beginning balances for the next year).
The following diagram lists the steps of the Federal File Creation process.
A Federal Attributes table defines configuration for GTAS and Data Act Attributes associated with specific USSGL Accounts. This table is ledger based and includes the following:
| Name | Type | Default Value | Required | Updateable | Domain Values |
|---|---|---|---|---|---|
| Federal Attributes | From Title | ||||
| Account Number | LOV | Yes | Yes | Parent and child accounts from the Key Flexfield Values defined. | |
| Begin End Indicator | Radio Button | Ending | Yes | Yes |
|
| Authority Type Code | LOV | No | Yes | List value from FV_AUTH_TYPE lookup | |
| Direct or Reimbursable Code | Check Box | Unchecked | No | Yes | |
| Apportionment Category Code | LOV | No | Yes | List values from FV_APPOR_CAT Lookup | |
| Apportionment Category B Program Code | Check Box | Unchecked | No | Yes, if Apportionment Category Code includes “B”, Otherwise, display only and are set to unchecked | |
| Program Report Category Code | Check Box | Unchecked | No | Yes, if Apportionment Category Code includes “A” and/or “B”, Otherwise, display only and are set to unchecked | |
| Federal or Non-Federal Code | LOV | No | Yes | List value from FV_FED_NON_FED_CODE lookup | |
| Trading Partner | Check Box | Checked if the Fed or Non Fed code includes “F” or “G” otherwise unchecked | No | Only updatable if Federal or Non-Federal Code includes an “F”, otherwise not updatable |
|
| New or Bal Code | Check Box | Unchecked | No | Yes | |
| Current or Subsequent Code | LOV | No | Yes | List values from FV_CUR_SUB lookup | |
| BEA Category Code | Check Box | Unchecked | No | Yes | |
| BEA Category Code Account Type | LOV | Yes, if BEA Category Code is checked | Yes, if BEA Category Code is checked otherwise, it is blanked and not enterable. | List values from FV_BEA_ACCOUNT lookup | |
| Borrowing Source Code | Check Box | Unchecked | No | Yes | |
| Exchange or Non-exchange Code | LOV | No | Yes | List values from FV_EXCH_NON_EXCH lookup | |
| Custodial or Noncustodial Code | LOV | No | Yes | List value from FV_CUST_NON_CUST lookup | |
| Budgetary Impact Indicator | LOV | No | Yes | List values from FV_BUD_IMPACT lookup | |
| Prior Year Adjustment Code | LOV | No | Yes | List values from FV_PYA lookup | |
| Program Cost Indicator | Check Box | Unchecked | No | Yes | |
| Reduction Type | Check Box | Unchecked | No | Yes | |
| Award Flag | Check Box | Unchecked | No | Yes |
The following rules apply to the above Federal Attribute LOVs on this form:
For USSGL Accounts (parent account level) :
The LOV lists values from the lookup table referenced for each attribute above.
If a value is already used for the Federal attribute, it is not listed in the LOV (i.e., you are not able to select a duplicate value for the same attribute).
For Sub-Accounts (child account level) :
The LOV lists values defined for the related USSGL Account.
If a value is already used for the Federal attribute, it is not listed in the LOV (i.e., you are not able to select a duplicate value for the same attribute)
The GTAS Attributes Table Setup concurrent process contains the following parameters:
| Parameter | Required | Default Value | Additional Information |
|---|---|---|---|
| Ledger | Yes | Uses the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. | Uses the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. |
| Delete Existing Data | Yes | None | Values are Y – Yes or N-No. If the Value Is Y, the data are deleted and re-seeded for the Ledger designated above. If the Value Is N, the data is not deleted. Only updates to the Table are made for the designated Ledger. |
The GTAS Attributes Table Setup process is described below. The GTAS Attributes Table Setup populates the Federal Attributes Table with USSGL Accounts, Balance Types, and Attributes for GTAS and Data Act Reporting from a file with Federal Attributes Seed data. The seed data used to populate the Federal Attributes Table contains Federal Attribute data consistent with the Bulk File GTAS Attributes Table spreadsheet on Treasury's web-site.
Where an attribute value exists for the following attributes on the Treasury Bulk File GTAS Attributes Table spreadsheet the corresponding default value is populated on the Federal Attributes Table:
| Attribute | Federal Attribute Default Value |
|---|---|
| Direct or Reimbursable Code | Checked |
| Apportionment Category B Program Code | Checked if Apportionment Category Code includes “B” |
| Program Report Category Code | Checked if Apportionment Category Code includes “A” and/or “B” |
| Trading Partner | Checked if Federal or Non Federal Code includes “F” or “G” |
| New or Bal Code | Checked |
| Current or Subsequent Code | “A: Available in Current Period” |
| BEA Category Code | Checked |
| BEA Category Code Account Type | “B: Budget Authority” if BEA Category Code is checked |
| Borrowing Source Code | Checked |
| Exchange or Non-exchange Code | “X: Exchange” |
| Prior Year Adjustment Code | “X: Not an adjustment to prior-year reporting” |
| Program Cost Indicator | Checked |
Users are able to update the existing table with new values or replace the existing table in its entirety (re-seed).
The Federal Account Creation Process identified all of the accounts in the Federal Attributes Table where selected Federal attributes cannot be derived directly from a transaction's CCID.
The Federal Account Creation Process contains the following parameters:
| Parameters | Required | Default Value |
|---|---|---|
| Ledger | Yes | Uses the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. |
| Fiscal Year | Yes | Uses the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. |
The Federal Accounts Creation process is described below.
The Federal Accounts Creation Process includes an award flag for Data Act Reporting. The award flag is populated with “Y” if the Award Attributes checkbox is selected for the GL Account on the Federal Attributes form.
The process first deletes any rows in the table that meet the parameter criteria (i.e., Ledger and Fiscal Year).
The Federal Accounts Creation process then selects all GL accounts, from the Federal Attributes form, that meet one or more of the following criteria:
The Authority Type Code Attribute includes at least one value
The Federal or Non-Federal Code Attribute includes at least one value
The Budgetary Impact Indicator Attribute includes at least one value
The Reduction Type Attribute checkbox is selected.
The process generates a report of all new records added to the table.
A Federal Activity Attributes Creation Process creates Federal activity Attributes with Federal attribute data that cannot be derived directly from segments within the CCID (e.g. Fund, Natural Account).
The Federal Activity Attributes Creation process contains the following parameters:
| Parameter | Required | Default Value | Additional Information |
|---|---|---|---|
| Ledger | Yes | Use the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. | Use the same logic for Ledger as all other concurrent requests that have Ledger as a parameter. |
| To period | Yes | None | Use the same logic for To as all other concurrent requests that have To Period as a parameter. |
| Re-create Activity Balances | Yes | No | Valid values: Y - Yes and N - No. If no, create/update Federal Activity Attributes for journals not already reflected in the Federal Activity Attributes. If yes, delete all existing Federal activity attributes for the Fiscal Year and recreate through the To Period. |
The Federal Activity Attributes Creation process is described below.
The Federal Activity Attributes Creation process selects GL Journals Lines for processing where the GL Journal Line meets the following criteria:
The Ledger for the GL Journal Line = Ledger parameter
The Period Number for the Period of the GL Journal Line <= Period Number for the Period Parameter
The Year for Period of the GL Journal Line = Year for the Period Parameter
The Status for the GL Journal is “Posted”.
The GL Journal has not been previously processed by the Federal Activity Attributes Creation process.
The Fund for the GL Journal line belongs to a TAS that has “GTAS” as the Reportable Indicator.
The Natural Account for the GL Journal Line or the parent USSGL Account exists as a record on the Federal Accounts Table.
Federal Activity Attribute rows are created / updated for GL Journals with Accounts present in the Federal Account Table (created from the Federal Accounts Creation process)
The Federal Activity Attributes Table includes the attributes listed below. Each Federal Activity Attributes Table row has a unique combination of all of these attributes except the last attribute (i.e., Dollar Amount).
Federal Activity Attributes Table Elements Matrix:
| Field Name | When Populated |
|---|---|
| Ledger | Always |
| GL Period | Always |
| Period Year | Always |
| Period Number | Always |
| Journal Source | Always |
| Journal Category | Always |
| CCID | Always |
| Fund | Always |
| Natural Account | Always |
| Authority Type Code | If the Federal Account Table row exists with the Authority Type Code Flag =”Y”. |
| Federal or Non-Federal Code | If the Federal Accounts Table row exists with the Federal or Non-Federal Code Flag = “Y”. |
| Trading Partner Type | If the Federal Accounts Table row exists with the Federal or Non-Federal Code Flag = “Y”. |
| Trading Partner Name | If the Federal Accounts Table row exists with the Federal or Non-Federal Code Flag = “Y”. |
| Trading Partner Agency Identifier | If the Trading Partner Flag= “Y” |
| Trading Partner Main Account Code | If the Trading Partner Flag= “Y”, and if the Trading Partner Agency Identifier has been populated. |
| Budgetary Impact Indicator | If a Federal Accounts Table row exists for the GL Account and the Budgetary Impact Indicator Flag = “Y”. |
| Reduction Type | If the Federal Account Table row exists with the Reduction Type =”Y”. |
| Debit Credit Indicator | Always |
| Data Act Reporting Indicator | If the Award checkbox is selected for the GL Account on the Federal Attributes form. |
| PIID | If the Award checkbox is selected for the GL Account on the Federal Attributes form. |
| Parent Award Id | If the Award checkbox is selected for the GL Account on the Federal Attributes form. |
| URI | If the Award checkbox is selected for the GL Account on the Federal Attributes form. |
| FAIN | If the Award checkbox is selected for the GL Account on the Federal Attributes form. |
| Dollar Amount (summary amount for GL Journals with the above attributes) | Always |
A Federal Activity Attributes Creation Exception Report may result from running this process. Exceptions must be cleared prior to running the Federal File Creation Process in order to report the most recent activity on the interface file. .
The Trading Partner Agency ID required by GL Accounts for transactions with Federal trading partners will be populated from the Supplier or the Customer Account on the transaction if there is no Trading Partner TAS on the transaction distribution. Transactions to which this applies include:
AR Receivables - Trading Partner Agency ID will be derived from the Customer Account if there is no Trading Partner TAS on the receivable distribution.
AR Receivable Adjustments - Trading Partner Agency ID will be derived from the Customer Account if there is no Trading Partner TAS on the receivable adjustment distribution.
AR Receipts Trading Partner Agency ID will be derived from the Customer Account if there is no Trading Partner TAS on the related receivable distribution for standard receipts or the receipt distribution for miscellaneous receipts.
AP Invoices - Trading Partner Agency ID will be derived from the Supplier if there is no Trading Partner TAS on the invoice distribution.
Cost Management Receipts - Trading Partner Agency ID will be derived from the Supplier if there is no Trading Partner TAS on the related purchase order distribution.
The Federal File Creation process contains the following parameters:
| Parameter | Type | Default Value | Required | Domain Values |
|---|---|---|---|---|
| Ledger | Yes | |||
| To Period | LOV | None | Yes | |
| File Type | LOV | None | Yes | Valid values are:
|
| Data Act File | LOV | If File Type include “Data Act”, defaults to “Files A, B, and C”, otherwise no default | Yes, if File Type includes “Data Act”, otherwise blank and display only | Valid values are:
|
| Data Act File C Amount Type | LOV | If File Type include “Data Act” and Data Act File includes “C” , defaults to “Files A, B, and C”, otherwise no default | Yes, if File Type includes “Data Act” and Data Act File includes File C, otherwise blank and display only | Valid values are:
|
| Data Act Include File C Program Activity | LOV | If File Type include “Data Act” and Data Act File includes “C” , defaults to “No”, otherwise no default | Yes, if File Type includes “Data Act” and Data Act File includes File C, otherwise blank and display only | Valid values are:
|
| Run Mode | LOV | If File Type include “Data Act” and Data Act File includes “C” , defaults to “Preliminary”, otherwise no default | Yes, if File Type includes “Data Act” and Data Act File includes File C, otherwise blank and display only | Valid values are:
|
| Agency ID Low | LOV | None | No | |
| Agency ID High | LOV | Defaults from Agency ID Low | No for components where low range value is not entered. Required for components for which a low range is entered and must be greater than or equal to the low range. | - |
| Main Account Low | LOV | None | no | - |
| Main Account High | LOV | Defaults from Main Account Low | No for components where low range value is not entered. Required for components for which a low range is entered and must be greater than or equal to the low range. | - |
| Save Ending Balances | LOV | N | Yes | Valid values are:
|
| Generate Reports | LOV | N | Yes | Valid values are:
|
If the File Type parameter on the Federal File Creation includes “GTAS”, the following processing will occur:
The Federal File Creation process performs the following:
Creates/updates Federal Activity Attribute Balances (as necessary)
Creates a temporary GTAS Extract Table
Creates a list of GL Accounts not eligible for GTAS processing
Performs validations and creates a GTAS Interface Validation Exception Report
Performs balancing edits and creates a GTAS Interface Edit Exception Report
Creates a GTAS Bulk File Interface Report (if Generate Reports = “Yes”)
Creates a GTAS Bulk File
Creates GTAS Ending Balances for the Fiscal Year (if Save Ending Balances parameter is “Yes”)
The process invokes the Federal Activity Attributes Creation Process to create/update Federal Activity Attribute Balance records through the To Period. Federal Activity Attribute Balance records are only created / updated for GL Journals that meet the parameter selection criteria that have not been previously processes by the Activity Balance Creation process.
A GTAS Extract Table is created using Federal File Creation Process parameters as follows:
| Balance Type | Description |
|---|---|
| Beginning Balances | GTAS Ending Balance Data from prior Fiscal Year based on the To Period parameter |
| Ending Balances | GTAS Ending Balance Data from the prior Fiscal Year plus Federal Activity Attribute Balances up through the To Period parameter specified |
The GTAS Extract Table is created using data in the following tables as input:
The GL Balances Table
The Federal Activity Attributes Balance Table
The GTAS Ending Balances Table (prior year ending balance data)
The GTAS Extract Table includes data in the table below for all TASs where the GTAS reportable indicator is checked. $0 balances are suppressed except for the USSGL 101000 account. If a TAS has no activity and zero balances, a bulk file with a $0.00 101000 balance is submitted Note that all data needed for the GTAS Bulk File and GTAS Trail Balance are provided in this table with the exception of GTAS Attributes that can be derived from segment of the CCID.
| Field Name | Source Table (Beginning Balances) | Source Table (Ending Balances) | How Populated |
|---|---|---|---|
| CCID | GTAS Ending Balances Table (prior year data) | GL Balances Table | Using the CCID |
| Fund | GTAS Ending Detail Balances Table (prior year data) | GL Balances Table | Using the balancing segment of the CCID |
| Natural Account | GTAS Ending Detail Balances Table (prior year data) | GL Balances Table | From the Natural Account segment of the CCID |
| Debit Credit Indicator | GTAS Ending Detail Balances Table (prior year data) | GL Balances Table | Based on the balance of amount being extracted: D - Debit for a positive amount or C - Credit Balance for a negative amount. |
| Begin End Indicator | Federal Attributes Table | Federal Attributes Table | Look up the Begin End Indicator attribute for the GL Account, Populate Begin End Indicator attribute value
Note: If the value = S (Both), create 2 extract records, one with B and one with E. |
| Authority Type Code | GTAS Ending Detail Balances Table (prior year data) | Federal Activity Attributes Balance Table | With the Authority Type Code |
| Federal or Non-Federal Code | GTAS Ending Detail Balances Table (prior year data | Federal Activity Attributes Activity Balance Table | With the Federal or Non-Federal Code |
| Trading Partner Agency Identifier | GTAS Ending Detail Balances Table (prior year data | Federal Activity Attributes Activity Balance Table | With the Trading Partner Agency Identifier |
| Trading Partner Main Account Code | GTAS Ending Detail Balances Table (prior year data | Federal Activity Attributes Activity Balance Table | With the Trading Partner Main Account |
| Budgetary Impact Indicator | GTAS Ending Detail Balances Table (prior year data | GTAS Activity Balance Table | With the Budgetary Impact Indicator |
| Dollar Amount | GL Balance Table (prior year data) / GTAS Ending Detail Balances Table (prior year data) | GL Balance Table / Federal Ending Detail Balances Table (prior year data) + Activity Balance Table | Absolute value of Dollar Amounts summarized using the above columns:
|
The GTAS Bulk File Creation process determines General Ledger accounts that have balances that are not eligible for GTAS (e.g. agency specific memorandum accounts) reporting. Accounts that meet one or more of the following criteria are listed:
The account does not have a parent account defined on the US SGL Table.
The account does have a parent on the US SGL Table but it is disabled.
The account or the parent of the account is not defined on the Federal Attributes form.
Note: If you set up an account(s) that does not meet one of the above criteria and then run the interface process, the account(s) are reported in the bulk file. Subsequently, if you change the setup (e.g. disable the US SGL account(s)) and reruns the process, the rows for the account(s) existing in the interface table (inserted by the prior run), are deleted so that they are not reported going forward.
Output is provided in the form of a separate report for accounts that meet the above. Each unique GL Account Number is displayed on the report only one time.
The GTAS Bulk File Creation process performs the following validations:
| Validation | Description |
|---|---|
| Multiple USSGL Account Parents Defined | The account has multiple US SGL parents defined in General Ledger and is not reported in GTAS. |
| Customer Federal or Non-Federal Code not valid for GL Account | The Federal or Non-Federal Code derived based on the Customer is not valid for the GL Account based on the Federal or Non-Federal Code Federal Attribute valid values. |
| Supplier Federal or Non-Federal Code not valid for GL Account | The Federal or Non-Federal Code derived based on the Customer is not valid for the GL Account based on the Federal or Non-Federal Code Federal Attribute valid values. |
| Authority Type Code not valid for GL Account | The Authority Type Code derived based on the Transaction Type is not valid for the GL Account based on the Authority Type Code Federal Attribute valid values. |
| Custodial or Noncustodial Code not valid for GL Account | The Custodial or Noncustodial Code derived based on the Fund is not valid for the GL Account based on the Custodial or Noncustodial Code Federal Attribute valid values. |
| Apportionment Category Code not valid for GL Account | The Apportionment Category Code derived based on the Fund is not valid for the GL Account based on the Apportionment Category Code Federal Attribute valid values. |
| Program Report Category Code is Required | The Program Report Category Code is required based on the Program Report Category Code Federal Attribute configuration for the GL Account but not configured on the Reporting Codes form. |
| Apportionment Category B Program Code is Required | The Apportionment Category B Program Code is required based on the Apportionment Category B Program Code Federal Attribute configuration for the GL Account but is not configured on the Reporting Codes form. |
| Budgetary Impact Indicator not valid for GL Account | The derived Budgetary Impact is not valid for the GL Account based on the Budgetary Impact Indicator Federal Attribute valid values. |
A GTAS Interface Validation Exception Report is created. The output is sorted in the following order:
GTAS GL Account (lowest level of GL Account defined in the Federal Attributes table – USSGL Account or child account, if defined).
TAS Components
Treasury Account Symbol
Fund
The GTAS Bulk File Creation process performs the edits described below and produces a report for records failing the edits.
| Validation | Description |
|---|---|
| Beginning Balance Budgetary Debits must equal Budgetary Credits | Exception: Beginning Balance Budgetary Debits must equal Budgetary Credits |
| Ending Balance Budgetary Debits must equal Budgetary Credits | Exception: Ending Balance Budgetary Debits must equal Budgetary Credits. |
| Beginning Balance other than Budgetary Debits must equal Budgetary Credits | Exception: Beginning Balance Proprietary Debits must equal Budgetary Credits. |
| Ending Balance other than Budgetary Debits must equal Budgetary Credits | Exception: Ending Balance Proprietary Debits must equal Budgetary Credits. |
The GTAS Adjusted Trail Balance Report provides the USSGL Account Balances and Attributes that are captured in the GTAS Bulk File. The report displays the following:
Header Data:
Ledger Name
Period
Report Date and Time
Page Number
TAS Component Range (Low and High)
AID, MAIN
Detail Data:
USSGL accounts and Amounts are summarized based on unique combination of attribute values. Detailed lines for each USSGL account with identical attribute are summed and reported as one total Amount for the unique attribute combination.
If a Natural account exists as a record on the Federal Attributes Table that record is used for purposes of populating report and bulk file attributes. If the natural account does not exist then the associated parent account attribute definitions on the Federal Attributes Table is used. The attribute are determined as follows:
| Column Title | Description | When Populated | Source |
|---|---|---|---|
| ATA | Allocation Transfer Agency Identifier | Always | Derived from TAS |
| AID | Agency Identifier | Always | Derived from TAS |
| BPOA | Beginning Period of Availability | Always | Derived from TAS |
| EPOA | Ending Period of Availability | Always | Derived from TAS |
| A | Availability Type Code | Always | Derived from TAS |
| MAIN | Main Account Code | Always | Derived from TAS |
| SUB | Sub-Account Code | Always | Derived from TAS |
| USSGL Account | First 6 characters of the Parent Account for the Natural Account Segment that matches a USSGL Account | Always | Derived from Natural Account Segment on GTAS Extract Table |
| Amount | Amount | Always | From GTAS Extract Table |
| DR/CR | Debit / Credit (D or C) | Always | From GTAS Extract Table |
| B/E | Beginning / Ending Balance | Based Begin End Indicator Federal Attribute value for the GL Account: Beginning, Ending, or Both (beginning and ending) | From GTAS Extract Table |
| ATC | Authority Type Code | If the Authority Type Code Federal Attribute value for the GL Account is not null | From GTAS Extract Table |
| DRC | Direct or Reimbursable Code | If the Direct or Reimbursable Code Federal Attribute value for the GL Account is checked. | Derived from the Fund. |
| ACC | Apportionment Category Code | If the Apportionment Category Code Federal attribute value for the GL Account is not null. | Derived from the Fund. |
| ACB | Apportionment Category B Program Code | If the Apportionment Category B Program Code Federal Attribute check box is checked and the Apportionment Category Code value derived from the Fund is “B”. | Derived from the Reporting Codes based on configuration. |
| PRC | Program Report Category Code | If the Program Report Category Code Federal Attribute check box is checked and the Apportionment Category Code value derived from the Fund is “A” or “B”. | Derived from the Reporting Codes based on configuration. |
| FNF | Federal or Non-Federal Code | Always | From GTAS Extract Table |
| TPA | Trading Partner Agency Identifier | Always | From GTAS Extract Table |
| TPM | Trading Partner Main Account | Always | From GTAS Extract Table |
| NBC | New or Bal Code | If the New or Bal Code Federal Attribute value for the GL Account is checked and the Financing Code for the Fund does not = D or G . | If the Budget Fiscal Year is less than the Fiscal Year parameter, populate with BAL, otherwise populate with NEW. |
| CSC | Current or Subsequent Code | If the Availability Time Federal Attribute value for the GL Account is not null. | Derived from the Current or Subsequent Code Federal Attribute. |
| BEA | BEA Category Code | If the BEA Category Code Federal Attribute value for the GL Account is checked. | If the BEA Category Code Account Type Federal Attribute value = “Budget Authority”,
If the BEA Category Code Account Type Federal Attribute value = “Outlays”,
|
| BSC | Borrowing Source Code | If the Borrowing Source Code Federal attribute value for the GL Account is checked. | Derived from the Fund. |
| ENC | Exchange or Non-exchange Code | If the Exchange or Non-exchange Federal Attribute value for the GL Account is not null. | Derived from the Exchange or Non-exchange Federal Attribute. |
| CNC | Custodial or Noncustodial Code | If the Custodial or Noncustodial Code Federal attribute value for the GL Account is not null | Derived from the Fund. |
| BII | Budget Impact Indicator | If the Budgetary Impact Indicator Federal attribute value for the GL Account is not null. | From GTAS Extract Table. |
| PYA | Prior Year Adjustment Code | If the Prior Year Adjustment Code Federal attribute value for the GL Account is not null. | Derived from the Prior Year Adjustment Code Federal Attribute. |
| CCY | Credit Cohort Year | If the Financing Code for the Fund = D or G and the USSGL account is budgetary | From CCID (Credit Cohort Year Segment). |
| PCI | Program Cost Indicator | If the Program Cost Indicator Federal attribute value for the GL Account is checked. | Derived from the Reporting Codes table based on configuration. |
| RT | Reduction Type | If the Reduction Type Federal attribute value for the GL Account is not null | Derived from the Reduction Type Federal Attribute. |
The sort order of the report is:
Primary - TAS Components (in the order on the report)
Secondary - Line attributes (in the order on the report)
There is a page break when there is a change in one or more values of the TAS Components and the TAS Components are displayed at the top of every page.
The GTAS bulk file is populated using data on the GTAS Extract Table and data derived from element on this table as follows. If a Natural account exists as a record on the Federal Activity Attributes Table that record is used for purposes of populating report and bulk file attributes. If the natural account does not exist then the associated parent account attribute definitions on the Federal Attribute Table will be used.
The above USSGL accounts and Amounts are summarized based on unique combination of attribute values. Detailed lines for each USSGL account with identical attribute is summed and reported as one total Amount for the unique attribute combination. Note that numeric fields must be padded with leading zeroes on the GTAS Bulk File.
If the Save Ending Balances parameter is set to “Y”, the process will create ending balances records on the GTAS Ending Balances Table. GTAS Ending Balance records is created from records in the GTAS Extract Table. However, only GTAS Extract Table records with a Begin End Indicator of “E" is included in the GTAS Ending Balances Table. The GTAS Ending Balance Table includes the same data elements included in the GTAS Extract Table. However, it does not include a Begin End Indicator and also includes a Fiscal Year element.
The data elements in the GTAS Ending Balances Table are provided in the following table:
| Field Name | Source |
|---|---|
| Ledger | GTAS Interface Process Parameter |
| Fiscal Year | GTAS Interface Process Parameter |
| CCID | GTAS Extract Table |
| Fund | GTAS Extract Table |
| Natural Account | GTAS Extract Table |
| Debit Credit Indicator | GTAS Extract Table |
| Begin End Indicator | GTAS Extract Table |
| Authority Type Code | GTAS Extract Table |
| Federal or Non-Federal Code | GTAS Extract Table |
| Trading Partner Agency Identifier | GTAS Extract Table |
| Trading Partner Main Account Code | GTAS Extract Table |
| Budgetary Impact Indicator | GTAS Extract Table |
| Dollar Amount | GTAS Extract Table |
The GTAS Trial Balance includes USSGL Balances at the GTAS Attribute level of detail. Data for this report is obtained from the following sources:
The GTAS Attributes Table is used to determine which GTAS attributes need to be populated for each GL Account.
The GL Balance Table is used to obtain balances for GL Accounts that can derive GTAS Attributes from the CCID.
The GTAS Ending Balance Table is used to obtain prior year balances for those accounts that have GTAS Attributes that cannot be derived from the CCID
The Activity Balance Table is used to obtain the balance of activity for those accounts that have Federal Attributes that cannot be derived from the CCID. GTAS Ending Balance and Federal Activity Attributes Balance records are added together to obtain balance through the requested period for the report.
The TAS and Fund Table are used to derive GTAS Attributes that can be looked up on the TAS and Fund.
The GTAS Trial Balance extract will capture the following data:
| Column Title | Description |
|---|---|
| ATA | Allocation Transfer Agency Identifier |
| AID | Agency Identifier |
| BPOA | Beginning Period of Availability |
| EPOA | Ending Period of Availability |
| A | Availability Type Code |
| MAIN | Main Account Code |
| SUB | Sub-Account Code |
| Acct No | Natural Account Segment |
| Period | Period |
| Beginning Balance | Beginning Balance |
| Current Period Debits | Debits for the Period |
| Current Period Credits | Credits for the Period |
| Ending Balance | Ending Balance |
| ATC | Authority Type Code |
| DRC | Direct or Reimbursable Code |
| ACC | Apportionment Category Code |
| ACB | Apportionment Category B Code |
| PRC | Program Reporting Category Code |
| BEA | BEA Category Code |
| BSC | Borrowing Source Code |
| CNC | Custodial or Noncustodial Code |
| FNF | Federal or Non-Federal Code |
| TPA | Trading Partner Agency Identifier |
| TPM | Trading Partner Main Account |
| NBC | New or Bal Code |
| CSC | Current or Subsequent Code |
| ENC | Exchange or Non-exchange Code |
| BII | Budget Impact Indicator |
| PYA | Prior Year Adjustment Code |
| CCY | Credit Cohort Year |
| PCI | Program Cost Indicator |
| RT | Reduction Type |
A GTAS Transaction Register Report includes USSGL transaction activity at the GTAS Attribute level of detail. Data for this report is obtained from the following sources:
The Federal Attributes Table will be used to determine which GTAS attributes that will need to be populated for each GL Account.
The GL Journal Table will be used to obtain transaction data for the report.
GTAS Attribute data that is not available in the GL Journal Table and that cannot be derived from the CCID of the transaction will be derived as described in the Federal Activity Attributes Creation Process section.
The TAS and Fund Tables are used to derive Federal Attributes that can be looked up on the TAS and Fund.
Accounts that meet one or more of the following criteria are excluded from the report:
The account does not have a parent account defined on the US SGL table.
The account does have a parent on the US SGL table but it is disabled.
The account or the parent of the account is not defined on the Federal Attributes form.
The GTAS Transaction Register displays the following data:
| Column Title | Description |
|---|---|
| ATA | Allocation Transfer Agency Identifier |
| AID | Agency Identifier |
| EPOA | Ending Period of Availability |
| BPOA | Beginning Period of Availability |
| A | Availability Type Code |
| MAIN | Main Account Code |
| SUB | Sub-Account Code |
| Transaction Number | Transaction Number (document number) |
| Event ID | Event ID |
| GL Date | GL Date |
| Posted Date | System Date of Transaction |
| Source | Journal Source |
| Category | Journal Category |
| USSGL | USSGL Account |
| Accounting Flexfield | Accounting Flexfield Values |
| Debit Amount | Debits for the Period |
| Credit Amount | Credits for the Period |
| ATC | Authority Type Code |
| DRC | Direct or Reimbursable Code |
| ACC | Apportionment Category Code |
| ACB | Apportionment Category B Program Code |
| PRC | Program Report Category Code |
| BEA | BEA Category Code |
| BSC | Borrowing Source Code |
| CNC | Custodial or Noncustodial Code |
| FNF | Federal or Non-Federal Code |
| TPA | Trading Partner Agency Identifier |
| TPM | Trading Partner Main Account |
| NBC | New or Bal Code |
| CSC | Current or Subsequent Code |
| ENC | Exchange or Non-exchange Code |
| BII | Budget Impact Indicator |
| PYA | Prior Year Adjustment Code |
| CCY | Credit Cohort Year |
| PCI | Program Cost Indicator |
| RT | Reduction Type |
| USSGL | United States Standard General Ledger |