Interest Receivable on Uninvested Funds
Definition
This account is used to record the amount of accrued interest receivable on Uninvested Funds with 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
11For 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
Cust/Noncust
BulkFile attribute
A
S
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
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
9
A195
To record the collection of revenue for non-revolving trust and special funds that were previously accrued.
Credit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Credit · Proprietary entry C140 To record the collection of receivables from federal sources.
Credit · Proprietary entry C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.
Credit · Proprietary entry C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.
Debit · Proprietary entry C416 To record accrued revenue from federal sources other than for reimbursables, non-revolving trust and special funds, custodial activity, and interest on Treasury securities.
Debit · Proprietary entry C420 To record accrued revenue or other financing sources without budgetary impact.
Debit · Proprietary entry C422 To record accrued revenue from federal or non-federal sources for non-revolving trust funds and special funds.
Debit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Debit · Proprietary entry
Credit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Credit · Proprietary entry C140 To record the collection of receivables from federal sources.
Credit · Proprietary entry C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.
Credit · Proprietary entry C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.
Debit · Proprietary entry C416 To record accrued revenue from federal sources other than for reimbursables, non-revolving trust and special funds, custodial activity, and interest on Treasury securities.
Debit · Proprietary entry C420 To record accrued revenue or other financing sources without budgetary impact.
Debit · Proprietary entry C422 To record accrued revenue from federal or non-federal sources for non-revolving trust funds and special funds.
Debit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Debit · Proprietary entry
Statement crosswalks
5
V
Balance Sheet · line 4.1
Interest receivable - loans and other funds (RC 04) V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-) V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-)
Interest receivable - loans and other funds (RC 04) V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-) V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-)