Common Terminology for Federal Reporting

This section provides a glossary of common terminology and a process flow of the setup and execution of the PeopleSoft federal government reporting.

Term	Definition
ATB	The Adjusted Trial Balance system reports budgetary and proprietary general ledger account balances.
BETC	Business Event Type Code. An eight-character code used in GWA Systems to indicate the type of activity being reported, such as payments, collections, borrowings, etc. This code must accompany the TAS and the dollar amounts in order to classify the transaction against the Fund Balance With Treasury. The BETC in effect replaces the transaction codes and standard subclasses.
BOC	Budget Object Class represents the classification of funding for budgeting, revenue and spending.
CARS	Treasury’s Central Accounting Reporting System
CGAC	Common Government-wide Accounting Classification structure now known as FADS.
DEFC	Disaster Emergency Fund Code
FR	Financial Report of the U.S. Government
GFRS	Government-wide Financial Report System. An application that captures each agency's closing package information; links the agencies' comparative, audited consolidated, department-level financial statements to the FR; and resolves material deficiencies that are identified by the Government Accountability Office (GAO).
GTAS	The Government-wide TAS ATB System is a system used by agencies to report budget execution information and proprietary financial reporting information to the Department of the Treasury.
GWA	Government-wide Accounting
MAF	Master Appropriation File
MAX	MAX is an integrated database for the collection, retrieval, manipulation, presentation, and publication of budget formulation and budget execution data, as well as other related data. GTAS data is to be provided to the Office of Management and Budget for use in MAX at least four times a year.
OMB	Office of Management and Budget
PARK	Program Activity Reporting Key.
PYA	Prior Year Adjustment
SAM	SAM is the Shared Accounting Module that verifies the TAS/BETC information attached to a Collection, Disbursement or IPAC transaction by the FPA is valid per GWA’s Master Enterprise Reference TAS/BETC data.
SID	United States Standard General Ledger Interactive Database
SMAF	Super Master Account File contains the valid TAS balances and TAS attributes that are used for budgetary and proprietary ATB submissions.
TAS	Treasury Account Symbol
USSGL	The U.S. Standard General Ledger provides a uniform Chart of Accounts and technical guidance that is used in standardizing Federal agency accounting and improves the quality and consistency of data reported by agencies.
USSGL accounts versus (GL) agency accounts	USSGL accounts are the Treasury 6-digit required accounts used for reporting. The agency accounts are those accounts posted in the General Ledger that are translated to the USSGL accounts for Treasury reporting.