Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer
Definition
This account is used to record the amount equal to the funding provided under a continuing resolution and apportioned in accordance with Office of Management and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual or supplemental appropriation act, the account may be used while awaiting a warrant to be issued, or while awaiting a mandated non-expenditure transfer (NET) to be processed, for an appropriation by the Department of the Treasury's Bureau of the Fiscal Service. When using this account to record a liability pending a mandated NET, it shall only be used in the giving Treasury Appropriation Fund Symbol. This account should not be used for permissive NETs. The balance in this account will adjust to zero when the Department of the Treasury's Bureau of the Fiscal Service issues a warrant or a mandated transfer and must adjust to zero by year-end. This account does not close at year-end.
Year-end: this account will adjust to zero when the Department of the Treasury's Bureau of the Fiscal Service issues a warrant or a mandated transfer and must adjust to zero by year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
10For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Transactions
9Debit · Proprietary entry A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing Resolution or a newly enacted appropriation awaiting a warrant to zero upon the enactment of an appropriation and receipt of a Treasury Appropriation Warrant.
Credit · Proprietary entry A214 To record a mandated non-expenditure transfer under a continuing resolution in the giving Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A215 To record a mandated non-expenditure transfer under a continuing resolution in the receiving Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A224 To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A225 To reclassify mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A226 To record an adjustment to a mandated transfer when the enacted level is less than the proposed annual level (based on a continuing resolution) in the giving Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A227 To record an adjustment to a mandated transfer when the enacted level is less than the proposed annual level (based on a continuing resolution) in the receiving Treasury Appropriation Fund Symbol.
Credit · Proprietary entry F311 To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury. This TC is for Corps of Engineers (COE) use only. Once USSGL TC A502 is recorded, reclassify the balance in USSGL account 109000 to USSGL account 101000.
Credit · Proprietary entry