Acronym



AcronymDescriptionANon-Custodial (Hyperion account attribute-proprietary) or Category A apportionment (SF132)A/CAccountACSAmerican Community Survey, Census Bureau Fund 450 (part of decennial census)ADVEXPObligation with advance, with service partially received (intra-Commerce)ADVPAIDUndelivered order with advance (intra-Commerce)ADVPDCARRUndelivered Orders with advance carried over from the prior fiscal year (intra-Commerce)ADVRECUnfilled customer order with advance (intra-Commerce)ADVRECCARRUnfilled Customer Order with advance carried over from the prior fiscal year (intra-Commerce)ADVREVCustomer order with advance, with goods/services partially performed or delivered (intra-Commerce)AFRAgency Financial Report (annual)AICPAAmerican Institute of Certified Public Accountants AIDAgency Identifier (3-digit code assigned by Treasury and listed in Appendix 1a of TFM Volume I, Part 2, Chapter 4700)ALCAgency Location Code (intra-governmental)AMTAmerican Manufacturing Technology Consortium, NIST, fund 0525AOMLAtlantic Oceanographic and Meteorological Laboratory, Miami, NOAAAPCARRAccounts Payable carried over from the prior fiscal year (BETC)APROPAppropriation Warrants (BETC)APSPCAppropriation – Special or Trust from Unappropriated Receipts (BETC)APSPCEXPAppropriation – Special or Trust funds collected in Unappropriated Receipts and moved to an expenditure account (BETC)APSPCURAppropriation – Special or Trust funds moved into Unappropriated Receipts (BETC)ARCARRAccounts Receivable carried over from the prior fiscal year (intra-Commerce)ATBAdjusted Trial Balances (GTAS submission)AXFERCAppropriation Transfer, Increase (BETC)AXFERDAppropriation Transfer, Decrease (BETC)BBorrowing Authority (Hyperion account attribute-budgetary) or Category B apportionment (SF132)BARBudget and Accrual ReconciliationBEABureau of Economic Analysis (Department of Commerce bureau)BETC Business Event Type Code (from Treasury Dept.)BFSBureau of the Fiscal Service (Department of the Treasury)BGBureau Goal BISBureau of Industry and Security (Department of Commerce bureau)BPBudgetary and ProprietaryBPN Business Partner Network number (intragovernmental)BSBalance SheetBSFBudget Sub-function CodesBTOPBroadband Technology Opportunities Program, NTIABureauDepartment of Commerce sub-entityBXFERCBalance Transfer, Increase (BETC)BXFERDBalance Transfer, Decrease (BETC)CIntra-Commerce/Intra-bureau (Hyperion trading partner account attribute-proprietary) or Contact Authority (Hyperion account attribute-budgetary)CAPCorrective Action PlanCARSCentral Accounting Reporting System (Treasury system)CBSCommerce Business Systems (core financial system software used by most bureaus and maintained by the Office of Financial Management Systems in OFM, Department of Commerce; ending balances from CBS are loaded into HFM with limited account attributes during the quarterly financial reporting process)CensusCensus Bureau, Bureau of the Census (Department of Commerce bureau)CEDCaPCensus Enterprise Data Collection and Processing system for Census 2020 (decennial census)CFOChief Financial OfficerCFIUSCommittee on Foreign Investment in the United States, BIS CLASSComprehensive Large Array Data Stewardship System, NOAACOTRContracting Officer's Technical RepresentativeCPClosing Package (Department of Commerce)CRCredit or Continuing ResolutionCr.CreditCRFCommunications Research Fund, NIST, fund 0513CSCCBS Solutions Center (Office of Financial Management, Department of Commerce)CSPCurrent Population Survey, Census Bureau Fund 0401CSRSCivil Service Retirement SystemCSVComma-Separated Values simple file format (i.e. Spreadsheet or database files ending in .csv)CXFERCCapital Transfer to Miscellaneous Receipts (BETC)CXFERDCapital Transfer to Miscellaneous Receipts (BETC)DDirect (Hyperion account attribute-budgetary)DATGeneric binary or text format viewable in a text editor (files ending in .dat)DepartmentDepartment of CommerceDEPPAIDDeposit paid (not an undelivered order) (intra-Commerce)DEPPDCARRDeposit paid (not undelivered orders) carried over from the prior fiscal year (Department of Commerce)(intra-Commerce)DEPRECCustomer deposit received (not an unfilled customer order) (intra-Commerce)DEPRECCARRCustomer Deposit received (not an unfilled customer order) carried over from the prior fiscal year (intra-Commerce)DHSDepartment of Homeland SecurityDMDepartmental Management (part of Office of the Secretary, Department of Commerce); Includes as separate financial reporting bureau entities: 1) Salaries and Expenses, 2) Working Capital Fund, and 3) Gifts and BequestsDOCDepartment of CommerceDOJDepartment of JusticeDOLU.S. Department of LaborDORDistributed Offsetting (Receipts)/Outlays, NetDOSU.S. Department of StateDOTDepartment of TransportationDPDesign PondDRDr.Debit DTV Digital Television Transition and Public Safety Fund (NTIA, Department of Commerce)EExchange without associated cost at the second-place holder for proprietary account or (E) Exempt from Apportionment or budgetary account EDExposure Draft (usually, from FASAB)EDAEconomic Development Administration (Department of Commerce bureau)EDAPEconomic Development Assistance Programs, EDA (to be eliminated 9/30/2019)EFTElectronic Funds Transfer ESAEconomic and Statistics Administration (Department of Commerce bureau)ESPCEnvironmental Satellite Processing Center, NOAAESPCEnergy Savings Performance Contracts, NIST, Fund 4650ESTEastern Standard TimeETBsExpanded Trial Balances (Hyperion data load file; may use .csv or .dat format)EXPDEPExpense related to a previously paid deposit (not a previously paid undelivered order) (intra-Commerce)EXPPAIDPaid Expense (intra-Commerce)EXPUNDExpense related to a previously recorded undelivered order with advance (intra-Commerce)EXPUNPUnpaid Expense (intra-Commerce)FFederal, but not Intra-Commerce (C) (Hyperion trading partner account attribute-proprietary)F13Department of Commerce (trading partner in GTAS)FAMFinancial Audit ManualFASBFinancial Accounting Standards Board (for private sector)FASABFederal Accounting Standards Advisory Board (for U.S. government)FAST BookFederal Account Symbols and Titles Book, issued by Treasury (lists TAS by category and by agency)FBWTFund Balance with TreasuryFCCFederal Communications CommissionFDMFinancial Data Quality ManagementFECAFederal Employees’ Compensation Act FEGLIFederal Employees Group Life Insurance ProgramFEHBFederal Employees Health Benefits ProgramFERSFederal Employees Retirement SystemFFBFederal Financing BankFFMIAFederal Financial Management Improvement Act of 1996FICAFederal Insurance Contributions ActFirstNetFirst Responder Network Authority (independent authority within NTIA, Department of Commerce)FMSFinancial Management Service, a defunct Treasury Department sub-entity, which was merged with the Bureau of the Public Debt to form the Bureau of the Fiscal Service in October 2012 (some Treasury guidance, not recently updated, is still is labeled as ‘FMS’, making this reference still relevant)FOsFinance Officers (Department of Commerce)FRFinancial Report of U.S. GovernmentFRNAFirst Responder Network Authority, NTIA, fund 4421 (new)FSFinancial StatementsFSMSFederal Spectrum Management System, NTIAFYFiscal YearGGeneral Fund of U.S. Government Only (Hyperion trading partner account attribute-proprietary, from TFM Fed/NonFed indicator)G&BGifts and Bequests (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)GAAPGenerally Accepted Accounting PrinciplesGAGASGenerally Accepted Government Auditing StandardsGAOU.S. Government Accountability OfficeGFRSGovernment-wide Financial Report SystemsGJGeneral JournalGLGeneral LedgerGMRAGovernment Management Reform Act of 1994GOALSGovernment On-Line Accounting Link Information Access SystemGOES-SGeostationary Operational Environmental Satellite series, NOAA, GOES-R is now GOES -16, GOES-S launched on March 1, 2018 to replace GOES-13 GRMAGovernment Management Reform Act of 1994GSAU.S. General Services AdministrationGTASGovernment-wide Treasury Account Symbol Adjusted Trial Balance SystemGWAGovernment-wide Accounting HCHBHerbert Clark Hoover Building (Department of Commerce headquarters building)HFMHyperion Financial Management (Department of Commerce’s consolidating financial system or core database)HHSU.S. Department of Health and Human ServicesIAGIAAInteragency AgreementICCIntra-Commerce Code (HFM trading partner account attribute-proprietary)ICP Inter-company Partner (HFM dimension for trading partner, includes intra-Commerce fund codes and AID codes for other federal agencies that are set up in HFM)IFCSIntragovernmental Fiduciary Confirmation SystemIGTIntragovernmental TransactionsIPAIndependent Public Accountant/AuditorIPACIntragovernmental Payment and Collection SystemIPIAImproper Payments Information ActIPERAImproper Payments Elimination and Recovery ActITAInternational Trade Administration (Department of Commerce bureau)ITSIndustrial Technology Services, NIST Fund 0525JEJournal EntryJPSSJoint Polar Satellite System, NOAA (JPSS-1 launched 11/18/2017)JVJournal VoucherMAFMaster Appropriation File, used by the defunct FACTS II system that was replaced by GTAS in FY 2013, which uses the SMAF in its placeMBDAMinority Business Development Agency (Department of Commerce bureau)MD&AManagement Discussion and Analysis, section of the agency financial report (“front matter”)MEPHollings Manufacturing Extension Partnership, NIST, fund 0525MSAMagnuson-Stevens Fishery Conservation and Management Act, NOAA, authorizes certain civil monetary fines and penalties related to marine resources law enforced by NOAA.NNon-Federal (Hyperion trading partner account attribute-proprietary)NASA National Aeronautics and Space AdministrationNES-DISNational Environmental Satellite, Data, and Information Service, NOAANEXRADNext-Generation Radar program, NOAANIIMBLNational Institute for Innovation in Manufacturing Biopharmaceuticals, NIST, fund 0525 NISTNational Institute of Standards and Technology (Department of Commerce bureau)NLTNo later than (used with due dates)NMFSNational Marine Fisheries Service, NOAANOAANational Oceanic and Atmospheric Administration (Department of Commerce bureau)NOSNational Ocean Service, NOAANPOESSNational Polar-Orbiting Environmental Satellite System, NOAANPSBNNationwide Public Safety Broadband Network, NTIA contract with AT&TNRCNuclear Regulatory Commission NSFNational Science FoundationNTIANational Telecommunications and Information Administration (Department of Commerce bureau)NTISNational Technical Information Service (Department of Commerce bureau)NWSNational Weather Service, NOAAOAROffice of Oceanic and Atmospheric Research, NOAAODNIOffice of the Director of National IntelligenceOIOther Information (Section of AFR)OCROffice of Civil Rights (Department of Commerce)OFMOffice of Financial Management (Department of Commerce) OFRPOffice of Financial Reporting and Policy (office within OFM that among other roles coordinates the quarterly consolidated financial reporting process)OGCOffice of General Counsel (Department of Commerce)OIGOffice of Inspector General (Department of Commerce)OMAOOffice of Marine and Aviation Operations, NOAAOMBOffice of Management and BudgetOPMOffice of Personnel ManagementOSOffice of the Secretary (Department of Commerce, financial data runs through Departmental Management)PAppropriation (Hyperion account attribute-budgetary)PDFPortable Document FormatPERFMISCMiscellaneous performing bureau transaction that is not provided for by another Document Type.P&FProgram and FinancingPMISCCARRPerforming bureau miscellaneous asset or liability carried over from the prior fiscal year that is not provided for by another Document TypePOPurchase OrderPOV Point of View PP&EProperty, Plant and EquipmentQQuarterRReimbursable (Hyperion account attribute-budgetary)RECMISCMiscellaneous receiving bureau transaction that is not provided for by another Document Type (intra-Commerce)REVCOLCollected revenue (intra-Commerce)(Department of Commerce)REVUNCUncollected revenue ((intra-Commerce)Department of Commerce) REVUNFRevenue related to a previously recorded unfilled customer order with advance (intra-Commerce)(Department of Commerce)RCReciprocal CategoryRMISCCARRReceiving bureau miscellaneous asset or liability carried over from the prior fiscal year that is not provided for by another Document Type (intra-Commerce)RPReasonably Possible (Contingencies)RSIRequired Supplementary Information (section of AFR)RSSIRequired Supplementary Stewardship Information (section of AFR)SCustodial (Hyperion account attribute-proprietary) or Spending Authority from Offsetting Collections (Hyperion account attribute-budgetary)S&ESalaries and Expenses (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)SASStatement on Auditing Standards SBRStatement of Budgetary ResourcesSCNPStatement of Changes in Net PositionSFStandard FormSF-132Apportionment and Reapportionment Schedule SF-133Report on Budget Execution and Budgetary ResourcesSFFACStatement of Federal Financial Accounting Concepts (issued by FASAB)SFASStatement of Financial Accounting Standards (issued by FASB)SFFASStatement of Federal Financial Accounting Standards (issued by FASAB)SGLStandard General Ledger account in HFM, which correlate to USSGL accounts in USSGL Supplemental to the TFMSCHIPState Children’s Health Insurance Program, Census Bureau Fund 0401SMAFSuper Master Account File, contains the valid Treasury Appropriation Fund Symbols with Main Accounts, Sub Accounts, Availability Types, and Beginning and Ending periods of Activity that may be used for budgetary and proprietary adjusted trial balance submissions in GTASSNCStatement of Net Cost SOFStatement of Financing, which has been replaced by the Reconciliation of Net Cost of Operations to Budget (RNCOB) Split SGLHFM Account used to breakout a standard general ledger account that crosswalks to more than one line in the same financial statement STRSScientific and Technical Research and Services, NIST fund 0500SW SurplusBETC code for Surplus, Unavailable for Restoration (BETC)(Attachment C)TNon-exchange (Hyperion account attribute-proprietary)TAFSTreasury Account Fund Symbol, a further breakdown of a TAS by budgetary authority (e.g., Beginning and Ending Period of Availability); available TAFS are listed in the SMAFTASTreasury Account Symbol assigned by Treasury, which represents individual appropriations, receipts, and other fund accounts; components include AID, Availability Type, and Main Account; listed in Treasury’s FAST Book TBDTo be determinedTDFTargeted Difference Form-tool used to gather explanations for intragovernmental differences by the Bureau of the Fiscal Service, issued quarterlyTDRTransaction Detail Report TFMTreasury Financial Manual (issued by Treasury’s Bureau of the Fiscal Service)TFSTreasury Fund Symbol (intragovernmental; DOC main account)TIPTechnology Innovation Program, NIST, cancelled program in fund 0525T/LTransmittal LetterTPTrading PartnerTPMA4-digit trading partner main account (Department of Commerce)(intragovernmental)TreasuryU.S. Department of the TreasuryTRORTreasury Report on Receivables TSRTransaction Summary Report USSGLUnited States Standard General Ledger (issued by Treasury’s Bureau of the Fiscal Service)USPTOU.S. Patent and Trademark Office (Department of Commerce bureau)WCFWorking Capital Fund (Departmental Management bureau, part of Office of the Secretary, Department of Commerce)WINWireless Innovation FundXExchange (Hyperion account attribute-proprietary)YTD Year-to-Date; HFM point-of-view setting for the View dimension ZNon-Reciprocating value for the Fed/NonFed indicator, which denotes USSGL accounts not assigned to a reciprocal category for intergovernmental elimination (Hyperion account attribute-proprietary) ................
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