C189 C · Collections and Receivables

To record the financing sources transferred into an unavailable clearing, general, special, or non- revolving trust fund receipt account from a custodial collecting entity. The special and non- revolving trust fund receipt accounts are also classified as unappropriated.

Proprietary Proprietary Entry

DebitCredit

101000 Fund Balance With Treasury

599700 Financing Sources Transferred In From Custodial Statement Collections

Comment

Under limited circumstances, agencies may record financing sources deposited into a deposit fund or clearing account from a custodial collecting entity.

Reference

USSGL implementation guidance; Custodial Activity Collected on Behalf of a Federal Entity Other Than the General Fund of the U.S. Government - Non- exchange and Custodial Activity Collected on Behalf of a Federal Entity Other Than the General Fund of the U.S. Government - Exchange

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