Liability for Fund Balance With Treasury
Definition
This account is used to record the General Fund of the U.S. Government's Liability for Fund Balance with Treasury. This account corresponds to the federal reporting entity's Fund Balance with Treasury (USSGL account 101000). This account is for the General Fund of the U.S. Government 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
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
N
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
Fund Type
TAS attribute
GA
Reporting Type Code
TAS attribute
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
0No Section III transactions reference this account.