💰 File A: Account Balances – U.S. Federal Budget Execution (DATA Act)

• Maintainer: Terry Eppler
• Source: U.S. Department of the Treasury | Office of Management and Budget (OMB)
• Standard: DATA Act (Pub. L. 113–101) | DAIMS v2.1+ | OMB Circular A-11 Section 130
• Availability: The dataset and source files also available on Kaggle

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🧾 Overview

This dataset contains U.S. federal agency Account Balances (File A) submitted as part of the Digital Accountability and Transparency Act of 2014 (DATA Act). Each row reflects budgetary account balances at the Treasury Appropriation Fund Symbol (TAFS) level.

This is the core financial summary used for transparency, cross-agency reporting, and public display on USAspending.gov.

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🎯 Purpose

The File A dataset:

• 📋 Tracks congressional budget authority by account
• 🏛️ Enables public transparency into how the government allocates and spends funds
• 🧮 Supports reconciliation with File B (Program Activity/Object Class) and File C (Awards)
• 📊 Powers dashboards, analytics, and federal budget audits
• 🧠 Provides structured training data for ML/NLP in public finance

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🧱 Data Schema

Field Name	Description
fiscal_year	Fiscal year of the report (e.g., 2023)
period	Reporting period (e.g., 6 = Q2, 12 = annual)
agency_identifier	Treasury 3-digit agency code (e.g., 089 for Energy)
main_account_code	4-digit account code within agency
sub_account_code	Usually 000; separates program-level subaccounts
tas	Treasury Appropriation Fund Symbol (concatenated)
budget_authority_appropriated_amount	New appropriations received
obligations_incurred_total_by_tas	Cumulative obligations to date
gross_outlay_amount_by_tas	Actual disbursements or outlays
unobligated_balance_brought_forward	Carryover balances from prior year
ussgl_account_number	U.S. Standard General Ledger reference

Each row reflects one TAS at a specific fiscal period.

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🔄 File Relationships

File A is the first in a family of interrelated DATA Act files:

File	Description	Link to File A
File B	Object Class and Program Activity	Must reconcile to TAS-level obligations
File C	Award Financials (grants/contracts)	Must reconcile with File A totals
File D1/D2	Detailed contract/grant data	Connected via award IDs (from File C)
SF 133	Budget Execution Report	Treasury's quarterly validation benchmark

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📈 Sample Use Case

from datasets import load_dataset

ds = load_dataset("your-org/file-a-account-balances")

# Filter by agency and fiscal year
energy_2022 = ds.filter(lambda x: x["agency_identifier"] == "089" and x["fiscal_year"] == 2022)

# Summarize obligations
total_obligated = sum(float(x["obligations_incurred_total_by_tas"]) for x in energy_2022)
print(f"Total Obligated for DOE (2022): ${total_obligated:,.2f}")