U.S. Debit Card Funds
Definition
This account is used to record the amount of cash authorized to be placed on U.S. Federal Government debit cards by federal entities and held at personal risk by a federal entity representative. 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
Required attributes & legal values
8For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fed/Nonfed
BulkFile attribute
N
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
K
N
Transactions
3
B309
To record current-year undelivered orders with an advance using a U.S. Debit Card.
Credit · Proprietary entry B606 To record current-year expended authority using a U.S. Debit Card.
Credit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Debit · Proprietary entry
Credit · Proprietary entry B606 To record current-year expended authority using a U.S. Debit Card.
Credit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Debit · Proprietary entry