Receivable for Transfers of Currently Invested Balances
Definition
This account is used to record the amount representing transfers receivable from balances that are currently invested. To accommodate cash management practices, funds will remain invested until needed for disbursement. At such time, the receiving federal entity will request a transfer of funds. The investing federal entity will disinvest and transfer necessary funds via Standard Form (SF) 1151: Nonexpenditure Transfer Authorization. The budget authority from the transfer is realized, and obligations may be incurred before the actual transfer of funds. 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
10For 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
F
Trading Partner
BulkFile attribute
###
Trading Partner Main
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
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
23
A157
To record a non-expenditure nonallocation transfer-in between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Credit · Proprietary entry A161 To record the transfer-in of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.
Debit · Proprietary entry A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.
Credit · Proprietary entry A173 To record an appropriation to liquidate contract authority that is not yet supported by a non- expenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS).
Debit · Proprietary entry A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.
Credit · Proprietary entry A177 To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Debit · Proprietary entry A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.
Credit · Proprietary entry A416 To record realized authority to be transferred into a receiving allocation Treasury Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Non-expenditure Transfer Authorization request.
Debit · Proprietary entry A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Non-expenditure Transfer Authorization.
Credit · Proprietary entry A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount receivable from invested balances when the budget authority is temporarily reduced.
Credit · Proprietary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non- allocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.
Debit · Proprietary entry A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.
Credit · Proprietary entry A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when the budget authority is cancelled.
Credit · Proprietary entry A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.
Credit · Proprietary entry A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Debit · Proprietary entry A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417100 "Non- Allocation Transfers of Invested Balances-Receivable - Current-Year or 417112 "Non-Allocation Transfers of Invested Balances- Receivable - Prior-Year."
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 E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal entities without reimbursement.
Credit · Proprietary entry E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without reimbursement.
Debit · Proprietary entry
Credit · Proprietary entry A161 To record the transfer-in of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.
Debit · Proprietary entry A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.
Credit · Proprietary entry A173 To record an appropriation to liquidate contract authority that is not yet supported by a non- expenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS).
Debit · Proprietary entry A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.
Credit · Proprietary entry A177 To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Debit · Proprietary entry A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.
Credit · Proprietary entry A416 To record realized authority to be transferred into a receiving allocation Treasury Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Non-expenditure Transfer Authorization request.
Debit · Proprietary entry A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Non-expenditure Transfer Authorization.
Credit · Proprietary entry A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount receivable from invested balances when the budget authority is temporarily reduced.
Credit · Proprietary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non- allocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.
Debit · Proprietary entry A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.
Credit · Proprietary entry A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when the budget authority is cancelled.
Credit · Proprietary entry A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.
Credit · Proprietary entry A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Debit · Proprietary entry A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417100 "Non- Allocation Transfers of Invested Balances-Receivable - Current-Year or 417112 "Non-Allocation Transfers of Invested Balances- Receivable - Prior-Year."
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 E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal entities without reimbursement.
Credit · Proprietary entry E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without reimbursement.
Debit · Proprietary entry