B150 B · Disbursements and Payables

To record a disbursement (not an outlay) from Fund Balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.

Proprietary Proprietary Entry

DebitCredit

113000 Funds Held Outside of Treasury - Budgetary

123000 Foreign Currency Held Outside Of Treasury - Budgetary

101000 Fund Balance With Treasury

Comment

To return funds held by the public in a non-TGA to Fund Balance with Treasury in a TGA, reverse TC B150. This transaction does not apply to deposit funds; instead use USSGL TC C108 for deposit fund TASs. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security.

Reference

Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury Accounts" including reclassifications in the CARS CTA Module.

About this entry

Debits are shown left, credits right — the T-account form. Every account links to its full detail.

Source: Section III · p1sec3-transactions-2026.pdf