About Classification Transactions and Accountability

The Classification Transactions and Accountability (CTA) module of the Central Accounting Reporting System (CARS) is used by Federal Program Agencies (FPAs) to report their monthly accounting activity to Treasury's Bureau of the Fiscal Service.

The accounting information submitted through the CTA Statement of Transactions serves as a basis for Treasury's publications to Congress and the public regarding federal revenues and expenditures.

All CTA users have the option to submit their CTA Statement of Transactions through a bulk transfer. Users can submit their data using a properly formatted text file.

Once agencies become full GWA reporters, only cash reclassifications are reportable using CTA which includes Section 1 Classification and reclassification by Treasury Account Symbol (TAS), which is used to report:

• Reclassification of payments, both by Treasury Disbursing Office (TDO) and Non-Treasury Disbursing Office (NTDO)

• Reclassification of collection transactions

If an agency is a CARS Full Reporter, it means that all Treasury systems for the agency are GWA-compliant and all Agency Location Codes (ALCs) report a TAS and Business Event Type Code (BETC) on payment and collection transactions.