Transfer of Unpaid Obligations and Uncollected Customer Payments
Definition
This account is used to record the amount of unpaid obligations and uncollected customer payments from federal sources of equal amounts via non-expenditure transfer during the fiscal year. Fund Balance With Treasury is not impacted with the use of this account. 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
10For 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
D
M
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
R
Fund Type
TAS attribute
EC
EG
EM
EP
ER
ES
ET
TR
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
N
Transactions
8
A222
To record in the transferring agency the non-expenditure transfer of borrowing authority carried forward offset by unpaid obligations.
Debit · Budgetary entry A223 To record in the receiving agency the non-expenditure transfer of borrowing authority carried forward offset by unpaid obligations.
Credit · Budgetary entry A544 To record in the transferring agency the non-expenditure transfer-out of unfilled customer orders without advance associated with an equal transfer-out amount of unpaid obligations.
Debit · Budgetary entry A545 To record in the transferring agency the transfer-out of unpaid obligations associated with an equal transfer-out amount of uncollected customer payments without cash advance.
Credit · Budgetary entry A546 To record in the receiving agency the non-expenditure transfer-in of unfilled customer orders without advance associated with an equal transfer-out amount of unpaid obligations.
Credit · Budgetary entry A547 To record in the receiving agency the transfer-in of unpaid obligations associated with an equal transfer-in amount of uncollected customer payments without cash advance.
Debit · Budgetary entry A549 To record in the transferring agency the non-expenditure transfer-out of reimbursements earned - receivables associated with an equal transfer-out amount of unpaid obligations.
Debit · Budgetary entry A551 To record in the receiving agency the non-expenditure transfer-in of reimbursements earned - receivables associated with an equal transfer-in amount of unpaid obligations.
Credit · Budgetary entry
Debit · Budgetary entry A223 To record in the receiving agency the non-expenditure transfer of borrowing authority carried forward offset by unpaid obligations.
Credit · Budgetary entry A544 To record in the transferring agency the non-expenditure transfer-out of unfilled customer orders without advance associated with an equal transfer-out amount of unpaid obligations.
Debit · Budgetary entry A545 To record in the transferring agency the transfer-out of unpaid obligations associated with an equal transfer-out amount of uncollected customer payments without cash advance.
Credit · Budgetary entry A546 To record in the receiving agency the non-expenditure transfer-in of unfilled customer orders without advance associated with an equal transfer-out amount of unpaid obligations.
Credit · Budgetary entry A547 To record in the receiving agency the transfer-in of unpaid obligations associated with an equal transfer-in amount of uncollected customer payments without cash advance.
Debit · Budgetary entry A549 To record in the transferring agency the non-expenditure transfer-out of reimbursements earned - receivables associated with an equal transfer-out amount of unpaid obligations.
Debit · Budgetary entry A551 To record in the receiving agency the non-expenditure transfer-in of reimbursements earned - receivables associated with an equal transfer-in amount of unpaid obligations.
Credit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.