Foreign Currency Held Outside Of Treasury - Non-Budgetary
Definition
The U.S. dollar equivalent of unrestricted foreign government currency that is also deposited in accounts outside of the U.S. Treasury in non-Treasury General Accounts (non-TGAs), and that are not included in the Budget of the United States Government. This account is for the Department of Defense 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
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
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
3
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
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