Liability for Fund Balance While Awaiting a Warrant or Mandated Non-Expenditure Transfer

Definition

This account is used to record the General Fund of the U.S. Government's Liability for Fund Balance with Treasury while awaiting a warrant or while awaiting a mandated non-expenditure transfer (NET) to be processed, for an appropriation by the Department of the Treasury's Bureau of the Fiscal Service. This account corresponds to the federal reporting entity's Fund Balance With Treasury While Awaiting a Warrant or Mandated Non- Expenditure Transfer (USSGL account 109000). The balance in this account will adjust to zero when the Department of the Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero by year-end. 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 will adjust to zero when the Department of the Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero by year-end.

Source: Section II · p1sec2-acctdef-2026.pdf

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).