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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|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
- Fund Balance with Treasury
- Central Accounting/Agency Reconciliation Account
- Accounts Receivable
- Asset for Agency's Custodial and Non-Entity Liabilities
- Other Assets
- Liability for Fund Balance with Treasury
- Other Liabilities without Related Budgetary Obligations
- Appropriations Outstanding- Cumulative
- Appropriations Outstanding- Warrants Issued
- Appropriations Outstanding- Adjustments
- Appropriations Outstanding- Used
- Cumulative Results of Operations
- Appropriations- Expended
- Transfer in Agency Unavailable Custodial and Non-Entity Collections
- Accrual of Agency Amount to be Collected- Custodial and Non-Entity
- Appropriated Dedicated Collections Transferred In
- Appropriated Dedicated Collections Transferred Out
- Non-expenditure Financing Sources- Transfers-In- Other
- Non-expenditure Financing Sources- Transfers-In- Capital Transfers
- Non-expenditure Financing Sources- Transfers-Out- Other
- Other Financing Sources for the General Fund
- Unrealized Gains
- Trust Fund Warrant Journal Vouches Issued Net of Adjustments
Last modified 06/28/19