Transfers - Current-Year Borrowing Authority Converted to Cash
Definition
The amount of realized non-expenditure transfers between a revolving borrowing authority Treasury Fund Symbol and a non-revolving Treasury Appropriation Fund Symbol during the fiscal year borrowing authority converted to cash. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
15For 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
Auth Type Code
BulkFile attribute
P
X
BEA Cat
BulkFile attribute
D
M
Fed/Nonfed
BulkFile attribute
F
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
PY Adj
BulkFile attribute
B
P
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EG
EP
ES
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
4
A417
To record in the transferring agency the transfer-out of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Credit · Budgetary entry A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Credit · Budgetary entry A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Statement crosswalks
10
V
Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1122
Exercised borrowing authority transferred from other accounts V SF 133 / Schedule P · line 1222
Exercised borrowing authority transferred from other accounts V SF 133 / Schedule P · line 1410
Exercised borrowing authority transferred to other accounts (-)
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1122
Exercised borrowing authority transferred from other accounts V SF 133 / Schedule P · line 1222
Exercised borrowing authority transferred from other accounts V SF 133 / Schedule P · line 1410
Exercised borrowing authority transferred to other accounts (-)