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Enhance GTAS Reporting to show Year of budget authority (NBC) values for carry forward balances

Issue: The challenge involves no-year and multi-year funds. The fund attribute is set to the year of budget authority (YOBA), which distinguishes outlays from new budget authority versus carried-over balances. To report NBC (YOBA) correctly in GTAS what has been advised to create a new fund isn't a practical solution.

Example: Suppose we carry over $100K and create a new obligation this year. It is still classified as BAL (balances), but it carries a 2026 BFY, so no PYA (prior year adjustment) entries are generated. YOBA is meant to show whether obligations come from prior-year rolled-over balances or from new authority. Some agencies' Budget Offices use it for waterfall reporting.

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