Glossary

A

ATB

Adjusted Trial Balance.

B

BETC

Business Event Type Code. An eight-character code used in CARS 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 that are currently used on the central accounting reports, such as those used on the Statement of Transactions (224) and the Account Statement.

Business Line

A grouping of activity (BETCs) that must be disclosed in federal government publications. The business line replaced the Record Type 7 balances that were in FACTS II.

C

CARS

Central Accounting and Reporting System of the Federal Government.

CGAC

Common Governmentwide Accounting Classification Structure.

F

FACTS I

Federal Agencies Centralized Trial-Balance System I (legacy system replaced by GTAS). An application that collects agency preclosing adjusted trial balances at the fund group level using the USSGL accounts in numerical order with the required attributes.

It's the application used by Federal Program Agencies (FPAs) to electronically report proprietary adjusted trial balances at yearend.

FACTS II

Federal Agencies Centralized Trial-Balance System III (legacy system replaced by GTAS). The application used by FPAs to electronically report budget execution information to the Department of the Treasury instead of on the FMS 2108, SF 133, and Budget Program and Financing paper documents.

FIRST

Financial Information and Reporting Standardization.

FPA

Federal Program Agency.

FR

Financial Report of the U.S. Government.

G

GFRS

Governmentwide 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 identified by the Government Accountability Office.

GTAS

Governmentwide TAS ATB System. A system used by agencies to report budget execution information and proprietary financial reporting information to the Department of the Treasury.

GWA System

Governmentwide Modernization Project.

I

IFCS

Intragovernmental Fiduciary Confirmation System (legacy system replaced by GTAS). The official confirmation system for FPAs that engage in fiduciary intragovernmental transactions.

IRAS

Intragovernmental Reporting and Analysis System (legacy system replaced by GTAS). An internal database in Fiscal Service used to conduct in-depth analysis and to synthesize and provide quarterly and yearend Closing Package reporting, as well as IFCS reporting, of all intragovernmental transactions to Federal entities.

M

MAX

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 will be provided to the Office of Management and Budget for use in MAX at least four times a year.

S

SID

United States Standard General Ledger Interactive Database (legacy system replaced by GTAS).

SMAF

Super Master Account File (combination of legacy FACTS I and II MAF files). Contains the valid TAS balances and TAS attributes used for budgetary and proprietary ATB submissions.

SSO

Single Sign-On System.

STAR

Central Accounting and Reporting System of the Federal Government (legacy system replaced by CARS).

T

TAS

Treasury Account Symbol. An identification code assigned by the Department of the Treasury, in collaboration with the Office of Management and Budget and the owner agency, to an individual appropriation, receipt, or other fund account. (These accounts are defined in TFM Volume I, Part 2, Chapter 1500.)

The term "Treasury Account Symbol" is a generic term used to describe any one of the account identification codes assigned by the Department of the Treasury. The term "Treasury Appropriation/Fund Symbol" (TAFS) is used to describe a particular type of TAS-one with budget authority. All financial transactions of the federal government are classified by TAS for reporting to the Department of the Treasury and the Office of Management and Budget.

TFM

Treasury Financial Manual.

TROR

Treasury Report on Receivables/Debt Collection System.

U

UCAD

Use of Central Accounting Data (replaced with GTAS edits). A project with the goal of improving interagency eliminations by providing agencies with a tool that uses Treasury's Central Accounting authoritative data (CAD) in USSGL terms to reconcile to their interagency transactions and balances.

USSGL

The U.S. Standard General Ledger. Provides a uniform Chart of Accounts and technical guidance to be used in standardizing federal agency accounting and to improve the quality and consistency of data reported by agencies.