Funds Held Outside of Treasury - Non-Budgetary
Definition
This account is used to record the amount of unrestricted cash deposited in accounts outside of the U.S. Treasury, in non-Treasury General Accounts (non-TGAs) that are not included in the Budget of the United States Government. The Department of the Treasury and the Office of Management and Budget must approve use of this account. 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
DF
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
5
C108
To record collections in nonfiduciary deposit funds.
Debit · Proprietary entry C150 To record the receipt of other cash and noncash monetary assets.
Debit · Proprietary entry D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.
Credit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry
Debit · Proprietary entry C150 To record the receipt of other cash and noncash monetary assets.
Debit · Proprietary entry D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.
Credit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry