Modification Adjustment Transfer of Borrowing Authority Converted to Cash
Definition
This account is used to record amounts transferred to the General Fund of the U.S. Government by a capital transfer of exercised borrowing authority converted to cash to pay for a Modification Adjustment Transfer (MAT).
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
12For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D
C
BEA Cat
BulkFile attribute
M
Cohort Year
BulkFile attribute
1001
1992-2027
PY Adj
BulkFile attribute
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EP
ER
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
2
B111
To record the actual capital transfer to repay a negative modification adjustment transfer to the General Fund from a financing fund.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry