Payable for Transfers of Currently Invested Balances
Definition
This account is used to record the amount representing transfers payable 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 a 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
N
Transactions
22
A160
To record a non-expenditure nonallocation transfer-out between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Debit · Proprietary entry A163 To record the transfer-out 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.
Credit · Proprietary entry A167 To record the return (transfer-in) 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.
Debit · Proprietary entry A179 To record the transfer-out 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.
Credit · Proprietary entry A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.
Debit · Proprietary entry A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a result of an enacted temporary reduction.
Debit · Proprietary entry A426 To record realized authority to be transferred out to a receiving allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.
Credit · Proprietary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Debit · Proprietary entry A444 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A446 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A454 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A520 To record a payable 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.
Credit · Proprietary entry A521 To record a payable for amounts appropriated from a Department of Transportation specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of funds. While the amount is specified in the agency's appropriation or authorization act, the amount exceeds trust fund receipts deposited into the associated available trust fund receipt account.
Credit · Proprietary entry A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a cancellation in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.
Debit · Proprietary entry A534 To record the payable for amounts to be transferred out 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.
Credit · Proprietary entry A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417200 "Non- Allocation Transfers of Invested Balances-Payable - Current-Year or 417212 "Non-Allocation Transfers of Invested Balances - Payable - Prior-Year."
Debit · Proprietary entry D308 To record a prior-period adjustment that reduces the value of a liability.
Debit · Proprietary entry D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Credit · Proprietary entry E514 To record the transfer-out of accounts payable and other liabilities to other federal entities without reimbursement.
Debit · Proprietary entry E610 To record the transfer-in of accounts payable and other liabilities from others without reimbursement.
Credit · Proprietary entry
Debit · Proprietary entry A163 To record the transfer-out 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.
Credit · Proprietary entry A167 To record the return (transfer-in) 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.
Debit · Proprietary entry A179 To record the transfer-out 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.
Credit · Proprietary entry A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.
Debit · Proprietary entry A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a result of an enacted temporary reduction.
Debit · Proprietary entry A426 To record realized authority to be transferred out to a receiving allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.
Credit · Proprietary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Debit · Proprietary entry A444 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A446 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A454 To record in the parent agency the return (transfer-in) from the receiving 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.
Debit · Proprietary entry A520 To record a payable 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.
Credit · Proprietary entry A521 To record a payable for amounts appropriated from a Department of Transportation specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of funds. While the amount is specified in the agency's appropriation or authorization act, the amount exceeds trust fund receipts deposited into the associated available trust fund receipt account.
Credit · Proprietary entry A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a cancellation in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.
Debit · Proprietary entry A534 To record the payable for amounts to be transferred out 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.
Credit · Proprietary entry A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417200 "Non- Allocation Transfers of Invested Balances-Payable - Current-Year or 417212 "Non-Allocation Transfers of Invested Balances - Payable - Prior-Year."
Debit · Proprietary entry D308 To record a prior-period adjustment that reduces the value of a liability.
Debit · Proprietary entry D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Credit · Proprietary entry E514 To record the transfer-out of accounts payable and other liabilities to other federal entities without reimbursement.
Debit · Proprietary entry E610 To record the transfer-in of accounts payable and other liabilities from others without reimbursement.
Credit · Proprietary entry