FUNDS HELD OUTSIDE OF TREASURY – NON-BUDGETARY

FISCAL YEAR 2016

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

Version 

Number

Date Description of Change Effective

USSGL TFM

1.0 06/25/2015 Original Version TFM S2 15-01

NOTE: This scenario follows USSGL TFM S2 15-01 (June 2015) Part 1.

2 of 9 June 25, 2015
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

Overview

During the initial reporting periods where agencies started using the Governmentwide Treasury Account Symbol Adjusted Trial Balance System 

(GTAS) it was discovered that agencies that had Funds Held Outside of Treasury (FHOT) that are non-budgetary didn’t have a USSGL account 

that they were able to use so that they can record their FHOT non-budgetary in order to pass GTAS edit 5 - Funds Held Outside of Treasury 

Business Line Balances. After a datacall to agencies and discussions with the Bureau of the Fiscal Service Cash Accounting Division it was 

determined that the best solution would be to create a new USSGL account for agencies to use when they have non-budgetary FHOT that is 

recorded in the Central Accounting Reporting System (CARS). 

3 of 9 June 25, 2015
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

New USSGL Account

Account Title: Funds Held Outside of Treasury – Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in non-Treasury General Accounts 

(non-TGAs) held by the public that the Office of Management and Budget has determined will not be included 

in the Budget of the United States Government. This account does not close at yearend.

Listing of USSGL Accounts Used in This Scenario

Account 

Number Account Title

Budgetary

None

Proprietary

113500 Funds Held Outside of Treasury – Non-Budgetary

240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

4 of 9 June 25, 2015
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

Attribute Table

No. USSGL Account Title Anticipated Budg/Prop

Norm 

Bal Begin/End Debit/Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

1135000

Funds Held Outside of 

Treasury -Non-Budgetary N P D B/E D/C

Attribute Table (continued)

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr Main

PY 

Adj

Program 

Indicator

N

Attribute Table (continued)

Program Rpt 

Cat Reimb Flag

Year of 

BA Reduction Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

DF E/F/U N U/E X/K/N

5 of 9 June 25, 2015
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

CrosswalksImpacted

USSGL

Account 

Number

Balance 

Sheet

Net Cost Net 

Position

Custodial 

Activity

P&F/ 

SF133

SBR Reclassified 

Balance 

Sheet

Reclassified 

Net Cost

Reclassified Net 

Position

113500 Line 7 N/A N/A N/A N/A N/A Line 2.1 N/A N/A

6 of 9 June 25, 2015
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

USSGL Scenario 

A beginning trial balance is not applicable in this scenario.

Illustrative Transactions

1. To record $100 for total amount received and deposited in a Non-Treasury General Account at a bank. These funds are held 

temporarily by the Government until ownership is determined.

Deposit fund (FHOT)

DR CR TC BETC1

Budgetary Entry

None

Proprietary Entry

113500 Funds Held Outside of Treasury –

NonBudgetary

 240000 Liability for Nonfiduciary 

Deposit Funds and Undeposited Collections

100

100

C108 FHOTXD

1 The Business Event Type Codes (BETCs) referenced in this transaction are very high-level examples which purposely focus on a limited number 

of BETCs due to the extent of the many possible BETC combinations based on the Treasury Account Symbol (TAS). The scenario is not meant to 

address all the BETCs, please refer to the Shared Accounting Module (SAM) public website at https://www.sam.fms.treas.gov/sampublic for a 

complete and appropriate list of the most current TAS BETC information

7 of 9 June 25, 2015

 
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

2. To disburse $100 after ownership has been determined.

Deposit fund (FHOT)

DR CR TC BETC1

Budgetary Entry

None

Proprietary Entry

240000 Liability for Nonfiduciary Deposit 

Funds and Undeposited Collections

 113500 Funds Held Outside of Treasury 

– Non-Budgetary

100

100

D506 FHOTXC

1 The Business Event Type Codes (BETCs) referenced in this transaction are very high-level examples which purposely focus on a limited number 

of BETCs due to the extent of the many possible BETC combinations based on the Treasury Account Symbol (TAS). The scenario is not meant to 

address all the BETCs, please refer to the Shared Accounting Module (SAM) public website at https://www.sam.fms.treas.gov/sampublic for a 

complete and appropriate list of the most current TAS BETC information

8 of 9 June 25, 2015

 
Funds Held Outside of Treasury – Non-Budgetary

Effective Fiscal 2016

Post-closing Trial Balance

Deposit fund (FHOT) Debit Credit

Budgetary

None

Proprietary

113500 Funds Held Outside of Treasury –

Non-Budgetary

-

240000 Liability for Nonfiduciary Deposit 

Funds and Undeposited Collections

-

Total - -

9 of 9 June 25, 2015