Budget Subfunction Code (BSF)

Budget Subfunction Code (BSF) is a three-digit Governmentwide Treasury Account Symbol Adjusted Trial Balance System code that classifies budget resources by function and subfunction. It groups budget authority and outlays of budget and off-budget federal entities in terms of the national needs being addressed. For a complete list of BSF codes (also known as functional classification codes), see Office of Management and Budget Circular No. A-11.