Common Government-wide Accounting Classification

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 Bureau
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 Bureau
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 Bureau
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 Bureau
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 Bureau
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 010
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 011
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 012
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

184
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

021
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

015
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.