Common Government-wide Accounting Classification: Difference between revisions

Latest revision as of 01:16, 23 February 2025

From https://bidenwhitehouse.archives.gov/wp-content/uploads/2018/06/a11.pdf

In MAX A-11 DE, OMB assigns and uses agency and bureau codes, which are associated with agency and bureau titles that are published in the Budget. The following table lists these codes in budget order. It also provides the corresponding 2-digit Treasury agency and the 3-digit Common Government-wide Accounting Classification (CGAC) agency codes assigned by Treasury. The CGAC codes allow Treasury and agencies to use a unique code for each agency. With the long-standing 2-digit codes, there were many cases (see Treasury agency codes 48 and 95) where numerous agencies shared the same 2-digit agency code. In some instances, a different Treasury agency code may be used for some accounts in an agency; a complete listing can be found in the Master Accounts Title (MAT) file on the budget season reports page. (See section 79.2 for additional information on account identification codes.)

Legislative Branch

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Senate	001	05	00	000
House of Representatives	001	10	00	000
Joint Items	001	11	00	000
Capitol Police	001	13	02	002
Office of Congressional Workplace Rights	001	12	09	009
Congressional Budget Office	001	14	08	008
Architect of the Capitol	001	15	01	001
Botanic Garden	001	18	09	009
Library of Congress	001	25	03	003
Government Publishing Office	001	30	04	004
Government Accountability Office	001	35	05	005
United States Tax Court	001	40	23	023
Legislative Branch Boards and Commissions	001	45	09	009
Legislative Branch Boards and Commissions	001	45	48	Multiple
Legislative Branch Boards and Commissions	001	45	95	Multiple

Judicial Branch

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
Supreme Court of the United States	002	05	10	010
United States Court of Appeals for the Federal Circuit	002	07	10	010
United States Court of International Trade	002	15	10	010
Courts of Appeals, District Courts, and Other Judicial Services	002	25	10	010
Administrative Office of the United States Courts	002	26	10	010
Federal Judicial Center	002	30	10	010
Judicial Retirement Funds	002	35	10	010
United States Sentencing Commission	002	39	10	010

Department of Agriculture

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Department of Agriculture	005	00	12	012
Office of the Secretary	005	03	12	012
Executive Operations	005	04	12	012
Office of Chief Information Officer	005	12	12	012
Office of Chief Financial Officer	005	14	12	012
Office of Civil Rights	005	07	12	012
Hazardous Materials Management	005	16	12	012
Buildings and Facilities	005	19	12	012
Office of Inspector General	005	08	12	012
Office of the General Counsel	005	10	12	012
Economic Research Service	005	13	12	012
National Agricultural Statistics Service	005	15	12	012
Agricultural Research Service	005	18	12	012
National Institute of Food and Agriculture	005	20	12	012
Animal and Plant Health Inspection Service	005	32	12	012
Food Safety and Inspection Service	005	35	12	012
Grain Inspection, Packers and Stockyards Administration	005	37	12	012
Agricultural Marketing Service	005	45	12	012
Farm Production and Conservation	005	25	12	012
Risk Management Agency	005	47	12	012
Farm Service Agency	005	49	12	012
Natural Resources Conservation Service	005	53	12	012
Rural Development	005	55	12	012
Rural Housing Service	005	63	12	012
Rural Business-Cooperative Service	005	65	12	012
Rural Utilities Service	005	60	12	012
Foreign Agricultural Service	005	68	12	012
Food and Nutrition Service	005	84	12	012
Forest Service	005	96	12	012

Department of Commerce

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	Bureau	Treasury Agency Codes	CGAC Agency Codes¹
Department of Commerce	006	00	13	013
Departmental Management	006	05	13	013
Economic Development Administration	006	06	13	013
Bureau of the Census	006	07	13	013
Bureau of Economic Analysis	006	08	13	013
International Trade Administration	006	25	13	013
Bureau of Industry and Security	006	30	13	013
Minority Business Development Agency	006	40	13	013
National Oceanic and Atmospheric Administration	006	48	13	013
U.S. Patent and Trademark Office	006	51	13	013
National Technical Information Service	006	54	13	013
National Institute of Standards and Technology	006	55	13	013
National Telecommunications and Information Administration	006	60	13	013

Department of Defense

Military Programs

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	Bureau		Treasury Agency Codes	CGAC Agency Codes¹
Department of Defense--Military Programs	007		00	*	*
Military Personnel	007		05	*	*
Operation and Maintenance	007		10	*	*
International Reconstruction and Other Assistance	007		12	*	*
Procurement	007		15	*	*
Research, Development, Test, and Evaluation	007		20	*	*
Military Construction	007		25	*	*
Family Housing	007		30	*	*
Revolving and Management Funds	007		40	*	*
Allowances	007		45	*	*
Trust Funds	007		55	*	*

Department of Education

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	Bureau		Treasury Agency Codes	CGAC Agency Codes¹
Department of Education	018		00	91	091
Office of Elementary and Secondary Education	018		10	91	091
Office of Innovation and Improvement	018		12	91	091
Office of English Language Acquisition	018		15	91	091
Office of Special Education and Rehabilitative Services	018		20	91	091
Office of Career, Technical, and Adult Education	018		30	91	091
Office of Postsecondary Education	018		40	91	091
Office of Federal Student Aid	018		45	91	091
Institute of Education Sciences	018		50	91	091
Departmental Management	018		80	91	091
Disaster Education Recovery	018		85	91	091

Department of Energy

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Department of Energy	019		00	89	089
National Nuclear Security Administration	019		05	89	089
Environmental and Other Defense Activities	019		10	89	089
Energy Programs	019		20	89	089
Power Marketing Administration	019		50	89	089
Departmental Administration	019		60	89	089

Department of Health and Human Services

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	Bureau		Treasury Agency Codes	CGAC Agency Codes¹
Department of Health and Human Services	009		00	75	075
Food and Drug Administration	009		10	75	075
Health Resources and Services Administration	009		15	75	075
Indian Health Service	009		17	75	075
Centers for Disease Control and Prevention	009		20	75	075
National Institutes of Health	009		25	75	075
Substance Abuse and Mental Health Services Administration	009		30	75	075
Agency for Healthcare Research and Quality	009		33	75	075
Centers for Medicare and Medicaid Services	009		38	75	075
Administration for Children and Families	009		70	75	075
Administration for Community Living	009		75	75	075
Administration for Strategic Preparedness and Response	009		76	75	075
Departmental Management	009		90	75	075
Program Support Center	009		91	75	075
Office of the Inspector General	009		92	75	075
Allowances	009		95	75	075

Department of Homeland Security

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	Bureau		Treasury Agency Codes	CGAC Agency Codes¹
Department of Homeland Security	024		00	70	070
Office of the Secretary and Executive Management	024		10	70	070
Management Directorate	024		15	70	070
Analysis and Operations	024		18	70	070
Office of the Inspector General (Department of Homeland Security)	024		20	70	070
U.S. Customs and Border Protection	024		58	70	070
U.S. Immigration and Customs Enforcement	024		55	70	070
Transportation Security Administration	024		45	70	070
United States Coast Guard	024		60	70	070
United States Secret Service	024		40	70	070
Cybersecurity and Infrastructure Security Agency	024		65	70	070
Office of Health Affairs	024		68	70	070
Federal Emergency Management Agency	024		70	70	070
Citizenship and Immigration Services	024		30	70	070
Federal Law Enforcement Training Center	024		49	70	070
Science and Technology	024		80	70	070
Countering Weapons of Mass Destruction Office	024		85	70	070

Department of Housing and Urban Development

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Department of Housing and Urban Development	025	00	86	086
Public and Indian Housing Programs	025	03	86	086
Community Planning and Development	025	06	86	086
Housing Programs	025	09	86	086
Housing Supply	025	10	86	086
Government National Mortgage Association	025	12	86	086
Policy Development and Research	025	28	86	086
Fair Housing and Equal Opportunity	025	29	86	086
Office of Lead Hazard Control and Healthy Homes	025	32	86	086
Management and Administration	025	35	86	086

Department of the Interior

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	010		Treasury Agency Codes	CGAC Agency Codes¹
Department of the Interior	010		00	14	014
Bureau of Land Management	010		04	14	014
Bureau of Ocean Energy Management	010		06	14	014
Bureau of Safety and Environmental Enforcement	010		22	14	014
Office of Surface Mining Reclamation and Enforcement	010		08	14	014
Bureau of Reclamation	010		10	14	014
Central Utah Project	010		11	14	014
United States Geological Survey	010		12	14	014
United States Fish and Wildlife Service	010		18	14	014
National Park Service	010		24	14	014
Bureau of Indian Affairs	010		76	14	014
Bureau of Indian Education	010		77	14	014
Departmental Offices	010		84	14	014
Insular Affairs	010		85	14	014
Office of the Solicitor	010		86	14	014
Office of Inspector General (Department of the Interior)	010		88	14	014
Office of the Special Trustee for American Indians	010		90	14	014
Bureau of Trust Funds Administration	010		78	14	014
National Indian Gaming Commission	010		92	14	014
Department-Wide Programs	010		95	14	014

Department of Justice

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	011		Treasury Agency Codes	CGAC Agency Codes¹
Department of Justice	011		00	15	015
General Administration	011		03	15	015
United States Parole Commission	011		04	15	015
Legal Activities and U.S. Marshals	011		05	15	015
National Security Division	011		08	15	015
Radiation Exposure Compensation	011		06	15	015
Interagency Law Enforcement	011		07	15	015
Federal Bureau of Investigation	011		10	15	015
Drug Enforcement Administration	011		12	15	015
Bureau of Alcohol, Tobacco, Firearms, and Explosives	011		14	15	015
Federal Prison System	011		20	15	015
Office of Justice Programs	011		21	15	015

Department of Labor

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency	Agency	012		Treasury Agency Codes	CGAC Agency Codes¹
Department of Labor	012		00	16	016
Employment and Training Administration	012		05	16	016
Veterans' Employment and Training Service	012		06	16	016
Employee Benefits Security Administration	012		11	16	016
Pension Benefit Guaranty Corporation	012		12	16	016
Office of Workers' Compensation Programs	012		15	16	016
Wage and Hour Division	012		16	16	016
Office of Federal Contract Compliance Programs	012		22	16	016
Office of Labor Management Standards	012		23	16	016
Occupational Safety and Health Administration	012		18	16	016
Mine Safety and Health Administration	012		19	16	016
Bureau of Labor Statistics	012		20	16	016
Departmental Management	012		25	16	016
Office of Disability Employment policy	012		26	16	016

Department of State

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
		014
Department of State	014		00	19	019
Department of State	014		00	67	019, 067
Administration of Foreign Affairs	014		05	19	019
International Organizations and Conferences	014		10	19	019
International Commissions	014		15	19	019
Other	014		25	11, 19, 72	011, 019, 072
Other	014		25	95	570
International Assistance Programs	184		00	72	072
Millennium Challenge Corporation	184		03	95	164, 166, 524
International Security Assistance	184		05	11, 19, 72	011, 019, 072
Multilateral Assistance	184		10	11, 12, 19, 72	011, 012, 019, 072

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency		184		Treasury Agency Codes	CGAC Agency Codes¹
Agency for International Development	184		15	72	072
Overseas Private Investment Corporation	184		20	71	071
Trade and Development Agency	184		25	11	011
International Development Finance Corporation	184		22	77	077
Peace Corps	184		35	11	011
Inter-American Foundation	184		40	95	164
African Development Foundation	184		50	95	166
International Monetary Programs	184		60	11	011
Military Sales Program	184		70	11	011, 097
Foreign Assistance Program Allowances	184		95	95	524

Department of Transportation

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency		021		Treasury Agency Codes	CGAC Agency Codes¹
Department of Transportation	021		00	69	069
Office of the Secretary (Department of Transportation)	021		04	69	069
Federal Aviation Administration	021		12	69	069
Federal Highway Administration	021		15	69	069
Federal Motor Carrier Safety Administration	021		17	69	069
National Highway Traffic Safety Administration	021		18	69	069
Federal Railroad Administration	021		27	69	069
Federal Transit Administration	021		36	69	069
Great Lakes St. Lawrence Seaway Development Corporation	021		40	69	069
Pipeline and Hazardous Materials Safety Administration	021		50	69	069
Office of Inspector General (Department of Transportation)	021		56	69	069
Surface Transportation Board	021		61	69	069
Maritime Administration	021		70	69	069

Department of the Treasury

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
Agency		015		Treasury Agency Codes	CGAC Agency Codes¹
Department of the Treasury	015		00	20	020
Departmental Offices	015		05	20	020
Financial Crimes Enforcement Network	015		04	20	020
Fiscal Service	015		12	20	020
Federal Financing Bank	015		11	20	020
Alcohol and Tobacco Tax and Trade Bureau	015		13	20	020
Bureau of Engraving and Printing	015		20	20	020
United States Mint	015		25	20	020
Internal Revenue Service	015		45	20	020
Comptroller of the Currency	015		57	20	020
Interest on the Public Debt	015		60	20	020

Department of Veterans Affairs

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Department of Veterans Affairs	029	00	36	036
Veterans Health Administration	029	15	36	036
Benefits Programs	029	25	36	036
Departmental Administration	029	40	36	036

Major Independent Agencies

Agency	OMB Agency Code	OMB Bureau Code	Treasury Agency Code	CGAC Agency Code¹
Corps of Engineers--Civil Works	202	00	96	096

Other Defense Civil Programs

Agency	OMB Codes		Treasury Agency Codes	CGAC Agency Codes¹
	Agency	Bureau
Military Retirement	200	05	97	097
Retiree Health Care	200	07	97	097
Educational Benefits	200	10	97	097
American Battle Monuments Commission	200	15	74	074
Armed Forces Retirement Home	200	20	84	017, 084
Cemeterial Expenses	200	25	21	021
Forest and Wildlife Conservation, Military Reservations	200	30	17, 97	017, 097
Selective Service System	200	45	90	090
Other Defense Civil Programs	200	00	84	084
Environmental Protection Agency	020	00	68	068
Executive Office of the President
The White House	100	05	11	011
Executive Residence at the White House	100	10	11	011
Special Assistance to the President and the Official Residence of the Vice President	100	15	11	011
Council of Economic Advisers	100	20	11	011
Council on Environmental Quality and Office of Environmental Quality	100	25	11	011
National Security Council and Homeland Security Council	100	35	11	011
Office of the National Cyber Director	100	37	11	011
Office of Pandemic Preparedness and Response	100	38	11	011
Office of Administration	100	50	11	011
Office of Management and Budget	100	55	11	011
Office of National Drug Control Policy	100	60	11	011
Office of Science and Technology Policy	100	65	11	011
National Space Council	100	40	11	011
Office of the United States Trade Representative	100	70	11	011
Unanticipated Needs	100	95	11	011
General Services Administration	023	00	47	047
Real Property Activities	023	05	47	047
Supply and Technology Activities	023	10	47	047
General Activities	023	30	47	047
National Aeronautics and Space Administration	026	00	80	080
National Science Foundation	422	00	49	049
Office of Personnel Management	027	00	24	024
Small Business Administration	028	00	73	073
Social Security Administration	016	00	28	028, 075
Other Independent Agencies
400 Years of African-American History Commission	247	00	48	247
Access Board	310	00	95	310
Administrative Conference of the United States	302	00	95	302
Advisory Council on Historic Preservation	306	00	95	306
Alyce Spotted Bear and Walter Soboleff Commission on Native Children	545	00	48	545
Appalachian Regional Commission	309	00	46	309
Barry Goldwater Scholarship and Excellence in Education Foundation	313	00	95	313
Bureau of Consumer Financial Protection	581	00	95	581
Central Intelligence Agency	316	00	56	056
Chemical Safety and Hazard Investigation Board	510	00	95	510
Civil Rights Cold Case Records Review Board	130	00	48	130
Commission of Fine Arts	323	00	95	323
Commission on Civil Rights	326	00	95	326
Commission on Combating Synthetic Opioid Trafficking	256	00	48	256
Committee for Purchase from People who are Blind or Severely Disabled	338	00	95	338
Commodity Futures Trading Commission	339	00	95	339
Consumer Product Safety Commission	343	00	61	061
Corporation for National and Community Service	485	00	95	485
Corporation for Public Broadcasting	344	00	20	020
Council of the Inspectors General on Integrity and Efficiency	542	00	95	542
Court Services and Offender Supervision Agency for the District of Columbia	511	00	95	511
Defense Nuclear Facilities Safety Board	347	00	95	347
Delta Regional Authority	517	00	95	517
Denali Commission	513	00	95	513
District of Columbia
District of Columbia Courts	349	10	20	020
District of Columbia Courts	349	10	95	349
District of Columbia General and Special Payments	349	30	20	020
Election Assistance Commission	525	00	95	525
Equal Employment Opportunity Commission	350	00	45	045
Export-Import Bank of the United States	351	00	83	083
Farm Credit Administration	352	00	78	352
Farm Credit System Insurance Corporation	355	00	78	355
Federal Communications Commission	356	00	27	027
Federal Deposit Insurance Corporation
Deposit Insurance	357	20	51	051
FSLIC Resolution	357	30	51	051
Orderly Liquidation	357	35	51	051
Office of Inspector General (Federal Deposit Insurance Corporation)	357	40	51	051
Federal Drug Control Programs	154	00	11	011
Federal Election Commission	360	00	95	360
Federal Financial Institutions Examination Council	362	10	95	362
Appraisal Subcommittee (Federal Financial Institutions Examination Council)	362	20	95	362
Federal Housing Finance Agency	537	00	95	537
Federal Labor Relations Authority	365	00	54	054
Federal Maritime Commission	366	00	65	065
Federal Mediation and Conciliation Service	367	00	93	093
Federal Mine Safety and Health Review Commission	368	00	95	368
Federal Permitting Improvement Council	473	00	95	473
Federal Trade Commission	370	00	29	029
Great Lakes Authority	589	00	95	589
Gulf Coast Ecosystem Restoration Council	586	00	95	471
Harry S Truman Scholarship Foundation	372	00	95	372
Independent Payment Advisory Board	578	00	95	578
Indian Law and Order Commission	584	00	48	584
Institute of American Indian and Alaska Native Culture and Arts Development	373	00	95	373
Institute of Museum and Library Services	474	00	53	474
Intelligence Community Management Account	467	00	95	467
International Trade Commission	378	00	34	034
James Madison Memorial Fellowship Foundation	381	00	95	381
Japan-United States Friendship Commission	382	00	95	382
Legal Services Corporation	385	00	20	020
Marine Mammal Commission	387	00	95	387
Merit Systems Protection Board	389	00	41	389
Military Compensation and Retirement Modernization Commission	479	00	48	479
Morris K. Udall and Stewart L. Udall Foundation	487	00	95	487
National Archives and Records Administration	393	00	88	088
National Capital Planning Commission	394	00	95	394
National Commission on Military, National, and Public Service	236	00	48	236
National Commission on Military Aviation Safety	246	00	48	246
National Council on Disability	413	00	95	413
National Credit Union Administration	415	00	25	025
National Endowment for the Arts	417	00	59	417
National Endowment for the Humanities	418	00	43	418
National Labor Relations Board	420	00	63	420
National Mediation Board	421	00	95	421
Office of Inspector General (National Railroad Passenger Corporation)	575	00	48	575
National Security Commission on Artificial Intelligence	245	00	48	245
National Transportation Safety Board	424	00	95	424
Neighborhood Reinvestment Corporation	428	00	82	082
Northern Border Regional Commission	573	00	95	573
Nuclear Regulatory Commission	429	00	31	031
Nuclear Waste Technical Review Board	431	00	48	431
Occupational Safety and Health Review Commission	432	00	95	432
Office of Government Ethics	434	00	95	434
Office of Navajo and Hopi Indian Relocation	435	00	48	435
Office of Special Counsel	436	00	62	062
Office of the Federal Coordinator for Alaska Natural Gas Transportation	534	00	95	534
Other Commissions and Boards	505	00	48	Multiple
Other Commissions and Boards	505	00	95	Multiple
Patient-Centered Outcomes Research Trust Fund	579	00	95	579
Postal Service	440	00	18	018
Presidio Trust	512	00	95	512
Privacy and Civil Liberties Oversight Board	535	00	95	535
Public Buildings Reform Board	290	00	48	290
Public Defender Service for the District of Columbia	587	00	95	511
Puerto Rico Oversight Board	328	00	48	328
Railroad Retirement Board	446	00	60	060
Recovery Act Accountability and Transparency Board	539	00	95	539
Securities and Exchange Commission	449	00	50	050
Smithsonian Institution	452	00	33	033
Southeast Crescent Regional Commission	574	00	95	574
Southwest Border Regional Commission	569	00	95	569
State Justice Institute	453	00	48	453
Surface Transportation Board	472	00	95	472
Tennessee Valley Authority	455	00	64	455
Agency for Global Media	514	00	95	514
Court of Appeals for Veterans Claims	345	00	95	345
Enrichment Corporation Fund	486	00	95	486
Holocaust Memorial Museum	456	00	95	456
Institute of Peace	458	00	95	458
Interagency Council on Homelessness	376	00	48	376
Vietnam Education Foundation	519	00	95	519
Federally Created Non-Federal Entities
Affordable Housing Program	530	00	95	530
Corporation for Travel Promotion	580	00	95	580
Electric Reliability Organization	531	00	95	531
Federal Retirement Thrift Investment Board	369	00	26	026
Medical Center Research Organizations	185	00	99	185
National Association of Registered Agents and Brokers	543	00	95	543
National Oilheat Research Alliance	544	00	48	544
Public Company Accounting Oversight Board	526	00	95	526
Securities Investor Protection Corporation	576	00	95	576
Standard Setting Body	527	00	95	527
United Mine Workers of America Benefit Funds	476	00	95	476
Government Sponsored Enterprises
Federal National Mortgage Association	915	00	39	915
Federal Home Loan Mortgage Corporation	914	00	39	913, 914
Federal Home Loan Bank System	913	00	39	913
Farm Credit System	912	00	39	912
Financing Vehicles and the Board of Governors of the Federal Reserve
Financing Vehicles and the Board of Governors of the Federal Reserve	920	00	39	920

DOD

Agency	OMB Codes			Treasury Agency Codes	CGAC Agency Codes¹
	* Agency Treasury Agency Code CGAC Agency Code
Under Department of Defense-Military Programs, Treasury agency codes and CGAC agency codes are assigned as follows:
Navy, Marine Corps .........................................................................................		17	017
Army ................................................................................................................		21	021
Air Force ..........................................................................................................		57	057
Defense-wide ...................................................................................................		97	097

References

¹ In a small number of cases where budget agency (or bureau) does not correspond to a single CGAC agency code, this crosswalk shows multiple CGAC agencies. This happens in Other Defense, Civil, International Assistance Programs, and several other agencies.