[Data-modeling] associating OMB codes with US government agencies -- best way to model?

[Tom Morris]

On Wed, Jul 15, 2009 at 1:13 PM, Reilly Hayes<rfh at metaweb.com> wrote:

> As I understand it, the OMB codes correspond to line
> items, most of which result from an organizationally driven budgeting
> process.

There's a good description of the various OMB agency and bureau codes,
Treasury agency codes, Treasury Account Fund Symbols (TAFS),
functional category codes (which are orthogonal to everything else)
and various other arcania at
http://www.whitehouse.gov/omb/assets/a11_current_year/s79.pdf
Appendix C of the same circular (A-11) contains the current OMB and
Treasury codes http://www.whitehouse.gov/omb/assets/a11_current_year/app_c.pdf

Line items roll up to accounts which can be either agency specific or
cross agency.  Accounts can be either revenue accounts or expenditure
accounts.  Accounts are also tagged with a functional code which can
be used to do cross agency rollups.

Tom