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The General Fund

Guidance

To more easily work with the General Fund, consult the following links and data.

General Fund Federal Entity Submission Form

The General Fund receives a majority of its data through transactions performed within the Central Accounting Reporting System (CARS). To prevent intra-governmental differences with the General Fund, federal entities must notify the General Fund of any applicable accrual data attributed to their federal entity by the 8th business day following the end of the quarter.

This information must be sent via e-mail to GeneralFund@fiscal.treasury.gov using the Quarterly General Fund Agency Form. The information submitted on the form will include, but is not limited to, a general description of the type of transactional data being sent, the US Standard General Ledgers (USSGLs) involved and the applicable amounts by USSGL.

Key Dates for Data Submission

Federal entity data submissions are due to General Fund on the 8th business day following the quarter end, per the TFM (Volume 1 Part 2 Chapter 4700 Section 4705.20F). See the table below for 2018's dates:

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Quarter Submission Date
1st Quarter 02/12/2019
2nd Quarter 04/10/2019
3rd Quarter 07/11/2019
4th Quarter 10/10/2019
Year End (5th Quarter)

General Fund's TFM

View Volume 1 Part 2 Chapter 4700 Appendix 9. This chapter contains:

Reciprocal Category (RC) Listing
Located in Chapter 4700 Appendix 7; General Fund RC's are 30–48.

Use of the General Fund in Intra-governmental Transactions (IGTs)
Located in Chapter 4700 Appendix 10 Section 3.

Summary of General Fund USSGLs

101000
Fund Balance with Treasury
125000
Central Accounting/Agency Reconciliation Account
131000
Accounts Receivable
198000
Asset for Agency's Custodial and Non-Entity Liabilities
199000
Other Assets
201000
Liability for Fund Balance with Treasury
299000
Other Liabilities without Related Budgetary Obligations
320000
Appropriations Outstanding- Cumulative
320100
Appropriations Outstanding- Warrants Issued
320600
Appropriations Outstanding- Adjustments
320700
Appropriations Outstanding- Used
331000
Cumulative Results of Operations
570005
Appropriations- Expended
571000
Transfer in Agency Unavailable Custodial and Non-Entity Collections
571200
Accrual of Agency Amount to be Collected- Custodial and Non-Entity
574000
Appropriated Dedicated Collections Transferred In
574500
Appropriated Dedicated Collections Transferred Out
575500
Non-expenditure Financing Sources- Transfers-In- Other
575600
Non-expenditure Financing Sources- Transfers-In- Capital Transfers
576500
Non-expenditure Financing Sources- Transfers-Out- Other
579010
Other Financing Sources for the General Fund
718000
Unrealized Gains
771000
Trust Fund Warrant Journal Vouches Issued Net of Adjustments

Last modified 06/28/19