Manage Fund Attributes

Use the Manage Fund Attributes task to define fund attributes used by a Federal agency for Treasury reporting and legal compliance. The Federal Government obtains monies from many sources.

The appropriations process governs how these monies are used. Agencies segregate their TAS into funds to assure compliance with legal requirements. Fund attributes include the elements required for Treasury reporting.

Fund attributes are defined by the accounting flexfield fund values, ledger, and TAS. Fund attributes are further categorized by reporting and year end. Reporting attributes identify how the fund is presented on the regulatory reporting.

Entering Fund Attributes

You must define a TAS before you define fund attributes. Perform these steps to enter fund attributes for your agency:

1. In the Setup and Maintenance work area, go to the Manage Fund Attributes task:

   • Offering: Financials

   • Functional Area: U.S. Federal Financials

   • Task: Manage Fund Attributes

2. Click the Add icon.

3. On the Fund Attribute page, select the ledger, Treasury Account Symbol, and fund. This table describes the options:

   Attribute	Description
   Ledger	Ledger values are limited to the security level the user is assigned.
   Treasury Account Symbol	TAS defined on Manage Treasury Account Symbols page.
   Fund	Balancing segment of the accounting flexfield for ledgers.

4. Select these attributes in the Reporting section:

   Attribute	Description
   Apportionment Category Code	Identifies how the budget is distributed in the apportionment level of the budget: Quarterly Apportionment Apportionment other than Quarterly Exempt From Apportionment
   Definite or Indefinite Authority	Type of authority appropriated: Definite Indefinite The default value is Definite.
   Outlays BEA Category Code	Budget Enforcement Act (BEA) category used for outlay reporting in GTAS: Discretionary Mandatory The default value is Discretionary.
   Funding Derivation Type	Type of funding: Derived from General Fund Not Derived from General Fund The default value is Derived from General Fund when the Direct or Reimbursable Code of Direct is selected. The default value is Not Derived from General Fund when a Direct or Reimbursable Code of Reimbursable is selected.
   Default Payment BETC	The Payment BETC that defaults when the fund in selected at the distribution level for selected transactions. The default payment BETC must be a payment BETC that's mapped to the TAS for the fund with either no funding derivation type or a funding derivation type that matches the funding derivation type on the fund.
   Default Collection BETC	The collection BETC that defaults when the fund is selected at the distribution level for selected transactions. The default collection BETC must be a collection BETC that's mapped to the TAS for the fund.
   Custodial or Non-Custodial Code	Indicates whether the balance being reported is Custodial or Noncustodial. It also indicates whether the reporting is done by the agency in a Statement of Custodial Activity or in a separate footnote of custodial activity.
   Budget Enforcement Act Category Code	Budget Enforcement Act (BEA) category used for budgetary reporting in GTAS: Discretionary Mandatory The default value is Discretionary.
   Budget Sub-Function Code	Indicates the subfunction code for accounts that include many subfunctions.
   Direct or Reimbursable Code	Indicates whether amounts for goods or services are financed by offsetting collections: Direct Reimbursable
   Borrowing Source Code	Indicates the source of funds: Treasury Public Federal Financing Bank
   Year of Budget Authority Indicator	Identifies whether outlays are from the new budget authority (NEW) or from budget authority carried forward from the prior year (BAL).

5. Click Save and Close.