Checks Outstanding

Definition

This account is used to record the amount of checks issued by U.S. Disbursing Officers (including Treasury Disbursing Officers and Non- Treasury Disbursing Officers) that have not been matched against a payment record in the Payment Information and View of Transactions (PIVOT.) This account is for the General Fund of the U.S. Government use only. This account does not close at year-end.

Year-end: This account does not close at year-end.

Source: Section II · p1sec2-acctdef-2026.pdf

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).