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Treasury's Borrowings Program
 
Office of Public Debt Accounting - Bureau of the Public Debt

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Borrowings Home Glossary of Terms & Acronyms TABS Home

Terms
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Authorized Representative Form - List of agency representatives, with their original signatures, who are authorized to sign borrowing transaction documents.
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Cohort - All direct loans and loan guarantees of a program for which a subsidy appropriation is provided for a given fiscal year. For direct loans and loan guarantees for which multi-year or no-year appropriations are provided, the cohort is defined by the year of obligation.
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Direct Loan - A disbursement of funds by a Federal Agency to a non-Federal borrower under a contract that requires repayment of such funds with or without interest.
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Governmentwide Accounting System - A Financial Management Service Web-based enterprise system that will allow users to input transactions and view vital accounting information using standard Web browser, either Netscape or Microsoft Internet Explorer.
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Intragovernmental Fiduciary Confirmation System - The Internet based system used to confirm and reconcile transactions between Federal Agencies.
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Loan Guarantee - Any Guarantee, insurance, or other pledge with respect to the payment of all or part of the principal or interest on any debt obligation of a non-Federal borrower to a non-Federal lender, except for the insurance of deposits, shares, or other withdrawable accounts in financial institutions.
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Standard Form 1081 - Voucher and Schedule of Withdrawls and Credits
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Standard Form 1151 - Nonexpenditure Transfer Authorization
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Sub-Cohort - A further breakdown of the Cohort by project, program, customer or risk category.
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Sub-Cohort Identifier - Six alphanumeric characters used to identify the Sub-Cohort in the Governmentwide Accounting System (GWA) and Treasury's Agency Borrowing System (TABS).

Acronyms
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BAT - Borrowings Accounting Team
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BPD - Bureau of the Public Debt, Department of the Treasury
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IFCS - Intragovernmental Fiduciary Confirmation System
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FCRA - Federal Credit Reform Act of 1990
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GWA - Governmentwide Accounting
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TABS - Treasury's Agency Borrowing System


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Updated October 23, 2002

Bureau of the Public Debt