123000 ⚖ Compare Normal balance: Debit Proprietary 1 · Assets

Foreign Currency Held Outside Of Treasury - Budgetary

Definition

This account is used to record the amount of U.S. dollar equivalent of foreign government currency cash held or deposited in accounts outside of the U.S. Treasury, in non-Treasury General Accounts (non-TGAs) that the Office of Management and Budget has determined will be included in the Budget of the United States Government. For Expenditure Treasury Appropriation Fund Symbols, this amount represents the portion of unexpended balances that is held outside of Treasury. 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

For 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

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

TAS Status

TAS attribute

U E

Trans Code

TAS attribute

X K N

Transactions

B150 To record a disbursement (not an outlay) from Fund Balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.
Debit · Proprietary entry B154 To record an operating expense or program cost from funds in a non-Treasury General Account (TGA) which results in an outlay.
Credit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry

Statement crosswalks

V Balance Sheet · line 8
Cash and other monetary assets* (Note 4)