Expenditure Transfers Receivable
Definition
This account is used to record the amount of financing sources receivable from a trust fund or a federal fund (as defined by the Office of Management and Budget) resulting from a non-exchange transaction. 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
16
A428
To record in the receiving agency the transfer-in of allocations of realized authority.
Debit · Proprietary entry A456 To record the transfer-out of expired unobligated expenditure transfers receivable.
Credit · Proprietary entry A458 To record the transfer-in of expired unobligated expenditure transfers receivable.
Debit · Proprietary entry A489 To record a federal fund receivable for an expenditure transfer from a trust fund where a prior year appropriation act is cited.
Debit · Proprietary entry A498 To record a federal fund receivable for an expenditure transfer from a trust fund.
Debit · Proprietary entry A499 To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).
Credit · Proprietary entry A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.
Credit · Proprietary entry A541 To record in the transferring agency the transfer-out of budgetary resources receivable.
Credit · Proprietary entry A543 To record in the receiving agency the transfer-in of budgetary resources receivable.
Debit · Proprietary entry A552 To record in the transferring agency the non-expenditure transfer-out of unfilled customer orders without advance not offset by obligations.
Credit · Proprietary entry A553 To record in the receiving agency the non-expenditure transfer-in of unfilled customer orders without advance not offset by unpaid obligations.
Debit · Proprietary entry D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 422500 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS.)
Debit · 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
Debit · Proprietary entry A456 To record the transfer-out of expired unobligated expenditure transfers receivable.
Credit · Proprietary entry A458 To record the transfer-in of expired unobligated expenditure transfers receivable.
Debit · Proprietary entry A489 To record a federal fund receivable for an expenditure transfer from a trust fund where a prior year appropriation act is cited.
Debit · Proprietary entry A498 To record a federal fund receivable for an expenditure transfer from a trust fund.
Debit · Proprietary entry A499 To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).
Credit · Proprietary entry A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.
Credit · Proprietary entry A541 To record in the transferring agency the transfer-out of budgetary resources receivable.
Credit · Proprietary entry A543 To record in the receiving agency the transfer-in of budgetary resources receivable.
Debit · Proprietary entry A552 To record in the transferring agency the non-expenditure transfer-out of unfilled customer orders without advance not offset by obligations.
Credit · Proprietary entry A553 To record in the receiving agency the non-expenditure transfer-in of unfilled customer orders without advance not offset by unpaid obligations.
Debit · Proprietary entry D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 422500 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS.)
Debit · 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