Custodial Collections for TAS Other Than the  

General Fund of the U.S. Government Guidance 

Summary: In the U.S. Government, there are situations where custodial revenue is collected in a Treasury Account 

Symbol (TAS) of one Federal entity and subsequently transferred to another TAS (that is not the General Fund of the 

U.S. Government (General Fund)) of another Federal entity. These situations exclude custodial collections received 

in General Fund Receipt Accounts that are subsequently swept by the General Fund at year‐end.   

Issue:  Currently,  this  type  of  custodial  revenue  is  reported  on  Statements  of  Custodial  Activity  (SCA)  in  Agency 

Financial Reports (AFR), but not always in the Agency’s Governmentwide Treasury Account Symbol Adjusted Trial 

Balance System (GTAS) bulk file. Even if the information is reported by Agencies in GTAS, the proprietary accounting 

is not always reported consistently across the government.   

Resolution:  In some situations, the custodial agencies receive collections in existing TASs that may be identified as 

inappropriate by Treasury and the Office of Management and Budget (OMB). In other situations, there is no TAS in 

which the Federal custodial entity can record the custodial collection and subsequent disposition. For both types of  

situations described above, the Bureau of the Fiscal Service (Fiscal Service) will work with OMB to assign a series 

(F3600‐F3699) of clearing accounts to coordinate reporting custodial activity between two Federal entities (neither 

of which is the General Fund). In addition, the new TAS will provide a descriptive title that includes both the receiving 

agency and the collecting agency; for example: 

0XXF3601,  Agency  A  Custodial  Collections  for  Agency  B,  Specific  Trust  Fund  (Where  Agency  A,  is  the 

collecting agency [custodian] and Agency B is the receiving agency). 

In using this series and naming convention, both Fiscal Service and OMB will be aware of the type of activity expected 

to be reported in the TAS.   

This resolution will standardize the reporting of custodial activities between two Federal entities governmentwide. 

As new situations are identified for future custodial collections, the resolution will provide the basis for consistent 

treatment governmentwide. For a Federal entity to request a new TAS for custodial collections, the following criteria 

must be met: 

 There is no current TAS in which the activity can be properly reported or the Federal custodial entity, Treasury 

and OMB has determined that the existing TAS is inappropriate for recording the custodial collections;  

 The financial activity reported for a TAS is related to custodial collections for a TAS (or Federal entity) other than 

the General Fund and will be reported on an agency’s SCA or in a footnote to the SCA;  

 No budgetary USSGLs will be reported or impacted in the TAS to be created; and, 

 The new custodial collections TAS (F3600‐F3699) will  pass the following GTAS edits and/or validations: 

o No USSGL account 101000, Fund Balance With Treasury, balance at month, quarter or yearend; 

o No USSGL account  109000, Fund  Balance With Treasury While Awaiting A Warrant,  balance at 

month, quarter or yearend; 

o Federal  custodial  entity  records  the  revenue  as  non‐Federal  (Fed/NonFed  indicator  “N”)  upon 

receipt; and, 

o Custodial dispositions are reported using USSGL 599800 Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the General Fund of the Treasury. 

For this activity to be reflected consistently and appropriately in the Financial Report of the U.S. Government (FR), 

Fiscal Service, in consultation with the OMB, will develop an USSGL accounting scenario including the appropriate 

accounting  transactions  to  be  recorded  for  this  type  of  custodial  activity  and  distribute  the  guidance 

governmentwide. This resolution should have no budgetary impact on the collecting (custodial) entity. 

FOR ADDITIONAL INFORMATION OR TO REQUEST A CLEARING ACCOUNT, EMAIL: 

GovernmentwideIGT@fiscal.treasury.gov.