TREASURY FINANCIAL MANUAL SUPPLEMENT 

NOVEMBER 2022

Federal Account

Symbols and Titles

(FAST) Book

Agency Identifier Codes
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 ii

FEDERAL ACCOUNT SYMBOLS AND TITLES (FAST) BOOK

(Agency Identifier Codes)

SUPPLEMENT TO VOLUME I TREASURY FINANCIAL MANUAL

Receipt, appropriation, and other fund account symbols and titles are assigned by the Department of the Treasury (Treasury) 

consistent with the principles and standards prescribed by the Comptroller General of the United States. This release contains 

account symbols and titles assigned by the Treasury. The FAST Book information is presented in four parts:

• Part I - Receipt Account Symbols and Titles

• Part II - Appropriation and Other Fund Account Symbols and Titles (See Excel file for Part II)

• Part III - Foreign Currency Account Symbols and Titles

Part I contains receipt accounts arranged numerically within each fund group; that is, general, special, and trust. General fund 

miscellaneous receipt accounts (within the range 0613 through 3885) are categorized by major classes and account groups. 

Definitions are shown immediately following each major class and each account group for use by agencies as a guide in 

classifying deposits and other credits to the appropriate receipt account symbol and title shown under the definition of each

account group. Citations to the United States Code (U.S.C.), or United States Statutes at Large, are shown for special and 

trust fund receipt accounts.

Part II contains appropriation and other fund accounts for each agency, which are arranged numerically within each fund 

group; that is, general, revolving, special, deposit, and trust. In this section, accounts are listed by the three-digit agency 

identifier codes. The previous two-digit department regular codes are shown in parentheses after the agency’s name as a 

reference. An index for these accounts by (1) agency name in alphabetical order; and (2) agency index number in numerical 

sequence, is included at the end of this book to assist the user in locating the account for an agency. Citations to the U.S.C. or 

United States Statutes at Large are shown for the revolving, special, deposit, and trust fund accounts.

Each page in Parts I and II of the publication carries a page number code associating it with that part: R-Part I Receipt 

Accounts and A-Part II Appropriation and Other Fund Accounts.

Part III contains foreign currency accounts assigned for use in accounting and reporting for receipts, disbursements, sales for 

dollars, and balances of foreign currencies originally acquired by the United States Government without payment of dollars, 

and for currencies held in trust. The page number code for this section is FC.
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-1

PART I - RECEIPT ACCOUNT SYMBOLS AND TITLES

RECEIPT ACCOUNT SYMBOLS BY FUND GROUPS AND MAJOR CLASSES

General Fund Receipt Accounts Major Class

Taxes........................................................................................................................................................................... 0100

Customs duties........................................................................................................................................................... 0300

Gains resulting from government participation ..................................................................................................... 0400

Debt Held by the Public Principal............................................................................................................................ 0500

Receipts from monetary power ................................................................................................................................ 0600

Fees for regulatory and judicial services................................................................................................................. 0800

Fines, penalties, and forfeitures................................................................................................................................ 1000

Restitutions, reparations, and recoveries under military occupation ................................................................... 1100

Gifts and contributions ............................................................................................................................................. 1200

Interest........................................................................................................................................................................ 1300

Interest on Advances for Unemployment................................................................................................................ 1500

Dividends and other earnings................................................................................................................................... 1600

Rent, including bonuses............................................................................................................................................ 1800

Royalties..................................................................................................................................................................... 2000

Sale of products ......................................................................................................................................................... 2200

Fees and other charges for services and special benefits........................................................................................ 2400

Sale of government property .................................................................................................................................... 2600

Negative subsidies and downward reestimates of subsidies.......................................................................... 2670-2799

Realization upon loans and investments......................................................................................................... 2800-2900

Recoveries and refunds............................................................................................................................................. 3000

Clearing accounts............................................................................................................................................. 3500-3885

Special Fund Receipt Accounts................................................................................................................................. 5000-5999

Trust Fund Receipt Accounts.................................................................................................................................... 8000-8999

Note

In this section, distributed offsetting receipts, as described in 

OMB Circular No. A-136, Financial Reporting Requirements,

Section 6, dated August 23, 2005, are identified with the √

symbol before the account title.
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-2

DETAILED SYMBOLS AND TITLES APPLYING THERETO

NOTE: Bold Symbols and Titles are header accounts and are for descriptive purposes only.

GENERAL FUND RECEIPT ACCOUNTS

TAXES

0100 TAXES. Receipts from levies (other than duties on imports) under the taxing and regulatory powers of the 

Constitution, such as income, excise, and social security.

Income Taxes:

0101 Withheld Individual Income and FICA Taxes

0110 Individual Income Tax, Other

0111 Corporation Income and Excess Profits Taxes

Social Security Taxes:

0121 Federal Unemployment Tax Act Taxes

Railroad Retirement Taxes:

0130 Railroad Retirement Tax Act Taxes

Miscellaneous Internal Revenue Collections:

0152 Excise Taxes

0153 Estate and Gift Taxes

0154 Windfall Profit Tax

Miscellaneous Taxes:

0199 Miscellaneous Taxes, Not Otherwise Classified

MISCELLANEOUS RECEIPTS

0300 CUSTOMS DUTIES. Duties on imports, received under Customs laws. 

0310 Duties on Imports

0311 √ Tonnage Duty Fees

0500 DEBT HELD BY THE PUBLIC PRINCIPAL. Public Debt Principle.

0600 RECEIPTS FROM MONETARY POWER. Includes proceeds resulting from the exercise of the sovereign right 

to coin money; earnings of international business enterprises in which the government is a shareholder; and income from the 

Federal Reserve Bank System.

0610 Seigniorage. (Not included in budget receipts.) Difference between the face value of coins and manufacturing 

cost including silver or other metals contained in coins.
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-3

0613 Seigniorage, Cupro-Nickel Clad Coinage

0620 Increment on Gold. (Not included in budget receipts.) Increase in the value of gold held by the United States 

resulting from the change in the par value of the dollar as authorized by P. L. 92-268 (86 Stat. 117).

0622 Gains Resulting from Loans to the International Monetary Fund

0640 Receipts from International Financial Institutions. Earnings of international business enterprises in which 

the government is a shareholder.

0642 United States Share of Distributed Net Income of International Bank for 

Reconstruction and Development

0650 Deposit of Earnings, Federal Reserve System. Includes collections from the Federal Reserve Banks under 

Sec. 16 of Federal Reserve Act, as amended.

0650 Deposit of Earnings, Federal Reserve System

0800 FEES FOR REGULATORY AND JUDICIAL SERVICES. Fees and other charges that result from the exercise 

of a governmental function of a regulatory or judicial nature. Includes fees and charges relating to application for and 

issuance of permits for aliens, petitions for naturalization, and papers for U.S. citizens to travel abroad; fees and other charges 

related to the application for and issuance of permits for aliens, petitions for naturalization, and papers for U.S. citizens to 

travel abroad; fees and other charges related to the application for and issuance and assignment of patents, trademarks, and 

copyrights; and charges for registration of individuals, firms, or products; and fees for filing or recording of documents.

0830 Immigration, Passport and Consular Fees. Fees and other charges relating to the application for and issuance 

of permits for aliens to enter, leave, or remain in the United States, petitions for naturalization, and papers necessary for

U.S. citizens to travel abroad. Excludes charges for reproducing or certifying copies of documents (see 2410).

0830 Immigration, Passport and Consular Fees

0832 √ U.S. Travel and Tourism Administration Facilitation Fees

0834 Breached Bond Penalties, Immigration and Naturalization Service

0835 Immigration Fees, Border Security Act

0840 Patent, Trademark and Copyright Fees. Fees and other charges related to the application for and issuance 

and assignment of patents, trademarks, and copyrights. Excludes charges for furnishing copies of patents or other 

documents (see 2410).

0840 Patent, Trademark and Copyright Fees

0850 Registration and Filing Fees. Charges for registration of individuals, firms, or products, and fees for filing or 

recording of documents. Includes such items as registrations required by law (such as Securities and Exchange Act, etc.); 

charges for admission to practice as attorneys; filing of homestead applications and other applications for the use of land; 

mineral leasing applications; and registration of aircraft, vessels, and other vehicles.

0850 Registration and Filing Fees

0850.140 Registration and Filing Fees, Commodity Futures Trading Commission

0850.150 Registration, Filing and Transaction Fees, Securities and Exchange 

Commission
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-4

0851 √ Registration, Filing and Transaction Fees, Securities and Exchange 

Commission

0854 Registration Fees, Drug Enforcement Administration

0855 √ Registration, Filing, and Permit Fees, Hazardous Materials, 

Transportation

0857 √ J1 Visa Waiver Application Filing Fees, Southeast Crescent Regional 

Commission

0860 Fees for Legal and Judicial Services. Includes costs of administering special programs, fees, and other charges 

for administrative, professional, and judicial services. Includes such items as fees collected by clerks of United States 

courts, fees of United States marshals, and fees for probate of estates of deceased Indians.

0861 Charges for Expenses, Settlement of International Claims

0863 District of Columbia Court Fees

0864 Filing Fees, The Judiciary

0865 Filing Fees, Bankruptcy, The Judiciary

0866 Transitional Reinsurance Contributions to the General Fund, Centers for 

Medicare and Medicaid Services, Health and Human Services

0869 Fees for Legal and Judicial Services, Not Otherwise Classified

0870 Chapter Eleven Filing Fees, Bankruptcy, Department of Justice

0880 Petroleum and Petroleum Products Import Fees.

0880 Fees for Licenses to Import Petroleum and Petroleum Products

0890-0910 Miscellaneous Fees for Regulatory and Judicial Services, Not Otherwise Classified. All other receipts 

for regulatory and judicial services. Includes such items as hunting and fishing permits; prospecting permits; licenses 

under the Federal Power Act; motor vehicle permits; customs permits and licenses under the Federal Firearms Act; 

licenses or permits under the Organized Crime Control Act of 1970.

0891 Miscellaneous Fees for Regulatory and Judicial Services, Not Otherwise 

Classified

0894 √ Fees and Recoveries, Federal Energy Regulatory Commissions, Energy

0895 Hazardous Waste Permits, PMN, and Other Services, Environmental 

Protection Agency

0900 √ Passenger Security Fees Returned to the General Fund, Transportation 

Security Administration, Homeland Security

1000 FINES, PENALTIES, AND FORFEITURES. Moneys received from levies imposed for violation of laws and 

regulations; confiscated or unclaimed funds; and proceeds from confiscated or unclaimed property. 

1010 Fines, Penalties, and Forfeitures, Under Agricultural Laws. Fines, penalties, and forfeitures for violation of 

laws governing the production and marketing of agricultural commodities.

1010 Fines, Penalties, and Forfeitures, Under Agricultural Laws

1020 Fines, Penalties, and Forfeitures, Under Economic Stabilization Laws. Fines and damages for violations of 

Emergency Price Control, Second War Powers, and similar Acts.

1020 Fines, Penalties, and Forfeitures, Under Economic Stabilization Laws

1030 Fines, Penalties, and Forfeitures, Under Immigration and Labor Laws. Fines, penalties, and forfeiture of 

bonds under immigration and labor laws. Includes such items as forfeiture of bonds posted by aliens; penalties for 
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-5

violation of the Eight Hour Law, Fair Labor Standards Act, Public Contracts Act, Labor-Management Reporting and 

Disclosure Act, Migrant Labor Agreement, and other labor laws; and unclaimed back wages under any of these acts.

1030 Fines, Penalties, and Forfeitures, Under Immigration and Labor Laws

1040 Fines, Penalties, and Forfeitures, Under Customs, Commerce and Antitrust Laws. Fines, penalties, and 

forfeitures under customs, commerce, and antitrust laws. Includes such items as penalties for violations of air traffic 

regulations, antitrust laws and Interstate Commerce Act; navigation fines; customs fines and penalties; customs 

forfeitures; and penalties for delinquencies of licenses under Federal Power Act.

1040 Fines, Penalties, and Forfeitures, Under Customs, Commerce and 

Antitrust Laws

1050 Fines, Penalties, and Forfeitures, Under Narcotic, Prohibition and Alcohol Laws. Fines, penalties, and 

forfeitures of bonds or seized property under narcotic, prohibition, and alcohol laws.

1050 Fines, Penalties, and Forfeitures, Under Narcotic, Prohibition, and 

Alcohol Laws

1060 Forfeitures of Unclaimed Money and Property. Unclaimed money and proceeds from the sale of abandoned 

or confiscated property. Includes such items as unclaimed funds of veterans under the Armed Forces Leave Act; excess 

proceeds of withheld Veterans Administration foreign checks; funds and proceeds of enemy property; funds and personal 

effects of military deserters; unclaimed proceeds of estates of American citizens who die abroad; unclaimed funds of 

patients and residents of federal hospitals and institutions; unexplained balances in cash accounts; and unclaimed 

amounts in employees payroll allotment accounts for U.S. savings bonds.

1060 Forfeitures of Unclaimed Money and Property

1070 Proceeds from Destroyed or Lost Currency. (Not included in budget receipts.) Proceeds from outstanding old 

series currency and new series silver certificates that have been destroyed or irretrievably lost.

1080 Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws. Fines, penalties, and 

forfeitures for violations of health and safety standards pursuant to the Federal Coal Mine Health and Safety Act of 1969, 

Mine Safety and Health Administration, Department of Labor.

1080 Fines, Penalties, and Forfeitures, Mine Safety and Health Administration

1090 Miscellaneous Fines, Penalties, and Forfeitures. All other fines, penalties, and forfeitures, other than those 

arising out of contracting or similar business transactions. Includes such items as forfeitures of moneys remaining in 

registry of courts five years or longer, and wages of seamen remaining in registry of courts more than six years; penalties 

for trespass and depredations on public lands and reservations; fines assessed under local laws administered by the 

United States (as in the Canal Zone); fines for library books and broken records; and bribes to United States officers.

1091 Post Judgement Interest, Securities and Exchange Commission

1098 Fines and Penalties, African Elephant Conservation Fund

1099 Fines, Penalties, and Forfeitures, Not Otherwise Classified

1100 RESTITUTIONS, REPARATIONS, AND RECOVERIES UNDER MILITARY OCCUPATION. Indemnities 

and compensation resulting from destruction of government property as a result of a military action from war. Activities and 

payments by government of occupied areas for occupation costs.

1125 Recoveries Under Military Occupation
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-6

1200 GIFTS AND CONTRIBUTIONS. Funds or proceeds from property voluntarily transferred to the government 

without compensation or valuable consideration.

1210 Contributions to “Conscience Fund”. Money voluntarily paid to restore amounts that the donor considers to 

having been wrongfully acquired or withheld from the government. Also includes moneys from individuals (known and 

unknown) motivated by personal feeling to ease their conscience from wrongful acts against others.

1210 √ Contributions to “Conscience Fund”

1290 Gifts. Other gifts, bequests, and unconditional donations to the United States, including the residue of funds of 

quasi-governmental organizations. Also includes return of salary or allowance by Members of Congress and proceeds 

from the sale of donated property.

1292 √ Residue of Funds of Quasi-Governmental Organizations

1299 √ Gifts to the United States, Not Otherwise Classified

1300-1400 INTEREST. Interest received on loans, investments, and other equities.

1300-1439 Interest on Loans to Government-Owned Enterprises. Interest paid to Treasury on the government’s 

investment in corporations or funds that are wholly owned by the government.

1336 √ Interest on Loans to the Washington Aqueduct, Bureau of the Fiscal Service, 

Treasury

1338 √ Interest on Loans to the Presidio Trust

1340 √ Interest on Loans to Defense Security Assistance Agency, Executive

1347 √ Interest on Loans and Advances to Nuclear Waste Fund, Energy

1348 √ Interest on Loans and Advances to Interim Storage Fund, Energy

1349 √ Interest on Loans to Alternative Fuels Production, Energy

1350 √ Interest on Loans to the Secretary of Transportation, Ocean Freight 

Differential, Maritime Administration

1351 √ Interest on Loans to Bonneville Power Administration Fund, Energy

1354 √ Interest on Loans for Housing for the Elderly or Handicapped

1356 √ Interest on Loans to Rural Communication Development Fund, Rural Utilities 

Service

1358 √ Interest on Loans to the Offshore Oil Pollution Compensation Fund

1359 √ Interest on Loans to Disaster Loan Fund, Small Business Administration

1360 √ Interest on Loans to Western Area Power Administration, Energy

1361 √ Interest on Loans to Secretary of Transportation, Railroad Rehabilitation 

and Improvement Fund, Office of the Secretary

1363 √ Interest on Loans for College Housing and Academic Facilities Loans, 

Education

1366 √ Interest on Loans to Secretary of Transportation, Federal Ship Financing 

Fund, Maritime Administration

1367 √ Interest on Loans to Prison Industries Fund, Justice

1378 √ Interest on Loans to the Federal Crop Insurance Corporation

1390 √ Interest on Loans to Guarantees of Mortgage-Backed Securities PassThrough Assistance

1399 √ Interest on Loans to Health and Human Services, Health Professions 

Graduate Student Loan Insurance Fund

1401 √ Interest on Loans to Commodity Credit Corporation

1405 √ Interest on Loans to Department of Education, College Housing Loans
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-7

1408 √ Interest on Loans for Low Rent Public Housing Program

1409 √ Interest on Loans to Agricultural Credit Insurance Fund

1410 √ Interest on Investment, Economic Development Revolving Fund

1411 √ Interest on Loans to Veterans Administration, Direct Loans to Veterans and 

Reserves

1413 √ Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, 

NCUA

1415 √ Interest on Loans to Federal Deposit Insurance Corporation

1417 √ Interest on Loans to Tennessee Valley Authority

1418 √ Interest on Loans to Federal Financing Bank, Treasury

1420 √ Interest on Loans to Federal Housing Administration, General Insurance 

Fund

1421 √ Interest on Loans to National Oceanic and Atmospheric Administration

1422 √ Interest on Loans, Higher Education Facilities Loan Fund

1424 √ Interest on Investments, Colorado River Projects

1425 √ Interest on Loans to Rural Development Insurance Fund, Rural Utilities 

Service

1427 √ Interest on Advances to Colorado River Dam Fund, Boulder Canyon 

Project

1428 √ Interest on Advances to Small Business Administration

1430 √ Interest on Loans to Rural Housing Insurance Fund, Rural Housing and 

Community Development Service

1432 √ Interest on Loans to National Insurance Development Fund, Federal

Emergency Management Agency

1433 √ Interest on Loans to National Flood Insurance Fund, Federal Emergency 

Management Agency

1434 Interest on Loans to National Credit Union Share Insurance Fund, 

National Credit Union Administration

1435 √ General Fund Proprietary Interest, Not Otherwise Classified

1436 √ Interest on Loans to Secretary of Commerce, Federal Ship Financing 

Fund

1438 Interest on Loans to the United States Postal Service

1440 Interest on Loans to States, Municipalities, and Other Public Bodies. Interest on indebtedness of states, 

local governmental units (including the District of Columbia), and other public bodies.

1449 √ Interest on Loans to States, Municipalities, and Other Public Bodies, Not 

Otherwise Classified, Treasury

1450 √ Interest Payments from States, Cash Management Improvement

1460 Interest on Foreign Loans and Deferred Payments. Interest on loans to other indebtedness of foreign 

governments, or to individuals and private organizations specifically for use in foreign countries.

1463.001 √ Interest on Quota in International Monetary Fund (Article V, Section 9), 

Treasury

1463.002 √ Interest on Loans to International Monetary Fund, Treasury

1464 √ Interest Received on Loans and Credits to Foreign Nations, Treasury

1466 √ Interest on Loans, Foreign Assistance Act of 1961, Agency for 

International Development

1468 √ Interest on Loans, Foreign Military Loan Liquidating Account, Funds 

Appropriated to the President

1484 √ Interest Received from Tax and Loan Depositaries, Treasury
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-8

1490 Miscellaneous Interest Collections. All other interest collections. Includes such items as interest on deferred 

collections or payments (other than those relating to foreign transactions - see 1460), and interest received on securities 

owned by government agencies.

1492 √ Post-Judgment Interest, Securities and Exchange Commission

1493 Interest Received from Outer Continental Shelf Escrow Amounts, Interior

1495 √ Interest Payments on Advances to the Black Lung Disability Trust Fund

1497 √ Interest on Advances to the Railroad Retirement Account

1499 √ Interest Received from Credit Reform Financing Accounts

1500 INTEREST ON ADVANCES FOR UNEMPLOYMENT. Interest on loans or Advances, Bureau of Fiscal Service, 

Treasury.

1600 DIVIDENDS AND OTHER EARNINGS. Receipts from current or accumulated earnings of government-owned 

or sponsored corporations or enterprises; dividends or other income from non-governmental enterprises; premiums on sale,

and discounts on purchase of securities; gains from exchange of currency; and increments resulting from other financial 

transactions.

*1610 Earnings of Government-Owned Enterprises (Capital transfer accounts). Payments of earnings from active 

revolving funds and enterprises that are wholly owned by the United States. Includes such items as payment of dividends on 

capital stock, profits from operations, and other earnings (excludes repayments of principal, which are to be classified in 2810).

1613 * √ Dividends on Capital Stock (name of corporation) (for dividends on 

capital stock only)

1614 * √ Other Earnings from Business Operations and Intra-Governmental 

Revolving Funds (name of revolving fund) 

(To record payments of earnings from revolving funds where receipts are 

derived primarily from outside government, other than items credited to 

account “1613”, and earnings received from revolving funds where 

receipts are derived primarily from government.)

1680 Gain by Exchange. Net gain on transactions in foreign currencies. 

1682 √ Net Gains on Transactions in Foreign Currencies, Treasury Securities, 

Treasury

1800 RENT, INCLUDING BONUSES. Moneys received for the use and tenancy of government property, real or 

personal, based on a fixed charge, including bonuses paid under competitive bids for leases.

1810 Rent and Bonuses from Land. Rent and bonuses on the use and tenancy of land without buildings. Includes 

such items as rent of camp and house sites; grazing lands; lease of land for commercial, industrial, or residential 

purposes; and lease of land for mineral exploration or prospecting (except cases where the rental charge represents a 

minimum royalty under producing leases - see 2030).

1811 √ Rent and Bonuses from Land Leases for Resource Exploration and 

Extraction, Agriculture and Interior

1820 Rent and Bonuses on Outer Continental Shelf Lands. Rental income and bonuses from Outer Continental 

Shelf Lands.

1820 Rent and Bonuses on Outer Continental Shelf Lands, Interior
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-9

1840 Rent of Equipment and Other Personal Property. Charges for the temporary use of equipment and other 

personal property. Includes such items as charter of ships; leasing of telegraph and telephone facilities; rental of

airplanes, gas pipelines, films and film strips, electrical substation equipment, marine equipment, duplicates of the 

official naval stores standards of the United States, and Industrial Reserve and other equipment.

1840 √ Rent of Equipment and Other Personal Property, Army, Navy, Air Force

2000 ROYALTIES. Moneys received for the use of government property or rights, based on an agreed rate per unit 

extracted, produced, manufactured, or on a fixed share of the income or profit resulting from the use of the property. 

2020 Royalties on Outer Continental Shelf Lands. Royalties from production under leases on Outer Continental 

Shelf Lands.

2020 Royalties on Outer Continental Shelf Lands, Interior

2025 Arctic National Wildlife Refuge (ANWR) Oil and Gas Leasing Revenues, 

Federal Share, Interior

2030 Miscellaneous Royalties on Natural Resources. All other royalties on natural resources, such as those from 

mineral leasing of public lands. Also includes minimum payments, where required, when royalties earned are less than a 

specified amount.

2032 √ Hardrock Mining Claim Maintenance Fee, Interior 

2039 √ Royalties on Natural Resources, Not Otherwise Classified, Interior

2200 SALE OF PRODUCTS. Proceeds from the sale of any article or commodity produced by, or resulting from, the 

efforts of a government activity, or the by-product of such activity.

2220 Sale of Timber, Wildlife, and Other Natural Land Products. Proceeds from the sale of timber, wildlife and 

other products of lands administered by the government. Also includes sale of furs and skins of wild animals.

2221 √ National Forests Fund, Agriculture

2222 Timber Purchaser Road Construction Credits, National Forests Fund, 

Forest Service

2229 √ Sale of Timber, Wildlife, and Other Natural Land Products, Not 

Otherwise Classified, Interior

2230 Sale of Minerals and Mineral Products. Proceeds from the sale of minerals and mineral products. Includes 

such items as sale of gas and oil produced from government-owned land and products of synthetic liquid fuels 

demonstration plants.

2230 √ Sale of Minerals and Mineral Products, Energy

2231 Privatization of Elk Hills, Energy

2232 √ Proceeds of Department of Energy Asset Sales, Energy

2233 √ Proceeds from Uranium Sales

2234 √ Sale of Strategic Petroleum Reserve Oil, Energy

2236 √ Sale of Certain Material in National Defense Stockpile, Defense

2239 √ Sale of Helium, Interior

2240 Sale of Power and Other Utilities. Proceeds from the sale of power and other utilities provided by government 

agencies. Includes such items as receipts from operation of federal power systems and charges for the sale of electricity, 

heat, water, and steam.

2242 √ Sale and Transmission of Electric Energy, Alaska Power Administration

2245 √ Sale and Transmission of Electric Energy, Falcon Dam, Energy
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-10

2247 √ Sale and Transmission of Electric Energy, Southwestern Power 

Administration

2248 √ Sale and Transmission of Electric Energy, Southeastern Power 

Administration

2249 √ Sale of Power and Other Utilities, Not Otherwise Classified, Energy

2250 Sale of Publications and Reproductions. Proceeds from the sale of government publications and 

reproductions. Includes such items as sale of card indexes, charts, maps, photoduplications, forms, microfilm and 

microprints, films and film strips, books, pamphlets, and magazines. Excludes charges for copying or reproducing 

documents for specific orders (see 2410).

2251 √ Fees for Landsat Data, Public, National Oceanic and Atmospheric 

Administration, Commerce

2252 √ Fees for Maps and Charts, Public, National Oceanic and Atmospheric 

Administration, Commerce

2259 √ Sale of Publications and Reproductions, Not Otherwise Classified, 

Interior

2400 FEES AND OTHER CHARGES FOR SERVICES AND SPECIAL BENEFITS. Moneys received for services 

or special benefits, which are proprietary in nature and are optional on the part of the recipient.

2410 Fees and Other Charges for Administrative and Professional Services. Fees and other charges for 

administrative and professional services. Includes such items as auditing and accounting services; costs of administering 

special programs. Includes such items as fees for withholding allotments of compensation for payment of employee 

organization dues and for credit to savings accounts with financial organizations; searches of records and certification of 

documents; copying or reproducing government documents; special statistical work; credit or other investigations for 

loan or insurance; special weather forecasting services; reimbursements for salaries of employees detailed to non-federal 

activities; fees for probate of estates for deceased Indians; and administrative fees on sales of Indian timber.

2411 Users Fees for IRS Ruling and Determination

2414 √ Charges for Services to Trust Funds

2416 √ Charges for Administrative Expenses of Social Security Act, As 

Amended

2417 √ SSI, Attorney Fees

2418 √ SSI Administration Fee Receipts Account, Social Security Administration

2419.001 √ Fees and Other Charges for Program Administrative Services, Interior

2419.002 √ Fees and Other Charges for Program Administrative Services, Commerce

2420.089 Filing and Other Fees for Services, Surface Transportation Board

2421 √ Marine Safety User Fees U.S. Coast Guard

2426 Temporary L-1 Visa Fee Increase, U.S. Citizenship and Immigration 

Services, Homeland Security

2427 Temporary H-1B Visa Fee Increase, U.S. Citizenship and Immigration 

Services, Homeland Security

2429 √ Fees for Services, Federal Communications Commission

2430 Charges for Subsistence, Laundry and Health Services. Charges for subsistence, laundry, and health 

services. Includes such items as meals; board for students at boarding schools; inpatient and out-patient care at federal 

hospitals; laundry and dry-cleaning; quarantine charges; medical and dental services; fumigating and disinfecting 

services; and care and feeding of animals in quarantine.

2440 Charges for Testing, Inspection, and Grading Services. All other charges for testing, inspection, and grading 

services, including certification of results of such services. Includes such items as inspection and grading of agricultural 

products; inspection of ships and vessels; testing and certification of food and drug products; supervision of 
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-11

reconditioning, relabeling or destruction of products in violation of law or regulations; and appeals from determinations 

of licensees.

2441 √ Overtime Service, Federal Communications Commission (Required by 

law to be maintained; 47 U.S.C. 154(f)(3))

2442 √ Overtime Service, Marine Inspection and Navigation, Treasury, 

Transportation (Required by law to be maintained; 46 U.S.C. 382b)

2444 √ Railroad Safety Inspection Fees

2460 Fees and Other Charges for Special Benefits. Fees and other charges for special benefits not involving direct 

services. Includes such items as charges for benefits to Federal Communications Commission (FCC) licenses from 

federal projects; deposits under the Uniformed Services Contingency Option Act of 1953 and by Comptroller General on 

election to receive survivorship benefits; fees and related charges for permission to enter national parks, national forests,

and public buildings or grounds; rights-of-way on and occupancy of public lands and reservations; grazing permits. 

Includes such items as operation of commercial enterprises on government-owned or leased property, based on volume 

of business, or a share of profits. Includes receipts from the operation of cafeterias, barber shops, candy stands, snack 

bars, hotels and resorts, newsstands, and vending machines. 

2462 √ Deposits for Survivor Annuity Benefits, Army, Navy, Air Force, Office of 

the Secretary of Defense

2463 √ Metropolitan Washington Airport Revenues, Transportation

2467 Reimbursement by Postal Service for Unemployment Benefits

2473 √ Contributions from Military Personnel, Veterans Administration 

Educational Assistance Act of 1984

2474 Auction Receipts, Federal Communications Commission

2480 √ Tariff Filing Fees, Transportation

2481 √ Commercial Space Licensing Fees, Transportation

2484 √ Receipts from Grazing Fees, Federal Share, Interior

2485 √ GSE Fees Pursuant to P.L. 112-78 Sec. 401

2497 Full Cost Recovery Fees Pursuant to OMB Circular No. A-25

2600 SALE OF GOVERNMENT PROPERTY. Proceeds from the sale of tangible property, real, or personal, 

representing the liquidation of, or realization upon, assets other than the sale of products. Includes S and E funded activity 

and grant-funded activity. 

2610 Sale of Public Domain. Proceeds from the sale of public lands that have never left federal ownership, lands 

obtained in exchange for original public domain lands, and public lands that have reverted to the federal government 

through operation of the public land laws including buildings or non-structural improvements located on such lands.

2611 √ Sale of Town Lots and Standing Timber, Alaska, Interior (Required by 

law to be maintained; 43 U.S.C. 975e)

2612 √ Sale of Public Land, Buildings, and Easements to Remain in Federal 

Ownership (non-GSA Sales), Labor

2620 Sale of Other Real Property. Proceeds from the sale of real property, excluding the public domain. Includes 

proceeds from the sale of acquired land, buildings, docks and piers.

2621 √ Sale of Lands, etc., Account of Military Post Construction Fund 

(Required by law to be maintained; 31 U.S.C. 725c)

2624 √ Sale of Real Property, Agriculture

2630-2640 Sale of Equipment and Other Personal Property (other than repayments on credit sales). Proceeds from 

the sale of serviceable equipment and other (including surplus) personal property. Includes such items as proceeds from 

the sale of vessels; automotive equipment; supplies and materials; furniture and fixtures; and machinery.
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-12

2638 √ Mobile Home Receipts, Federal Emergency Management Agency

2641 √ Sale of Ordnance Material, Defense (Required by law to be maintained; 

31 U.S.C. 725c)

2642 √ Proceeds of Sales of Vessels, Coast Guard (Required by law to be 

maintained; 31 U.S.C. 725c)

2643 √ Proceeds of Sales, Coast Guard Stations (Required by law to be 

maintained; 31 U.S.C. 725c)

2644 √ Defense Vessel Transfer Receipt Account

2647 Proceeds for Sale of Power Marketing Administration, Alaska Power 

Administration, Energy

2649 Sale of Conrail

2650 Sale of Scrap and Salvage Materials. Proceeds from the sale of scrap and salvage materials. Also includes 

sale of wastepaper and garbage.

2651 √ Sale of Scrap and Salvage Materials, Defense

2660 Profit on Sale of Monetary Metals. Includes profit on sale of silver bullion and other monetary metals and 

recoveries of surplus metals.

2665 Profit on Sale of Gold (not included in budget receipts)

2667 Profit on Sale of Silver (not included in budget receipts)

2670-2799 NEGATIVE SUBSIDIES AND DOWNWARD REESTIMATES OF SUBSIDIES. Receipt of amounts paid 

for associated financing accounts when there is a negative subsidy or a downward reestimate pursuant to the Federal Credit 

Reform Act of 1990.

2673.003 √ Arms Initiative, Downward Reestimate Subsidies, Army

2674.001 √ Consumer Operated and Oriented Plan Direct Loan Program, Negative 

Subsidies, Health and Human Services

2674.003 √ Consumer Operated and Oriented Plan Direct Loan Program, Downward 

Reestimates of Subsidies, Health and Human Services

2675.003 √ Biorefinery Assistance, Downward Reestimates of Subsidies

2676.003 √ Downward Reestimates, MENA Loan Guarantee Program

2677.001 √ Community Development Financial Institutions Fund, Negative 

Subsidies, Treasury

2678.001 √ Green Retrofit for Multifamily Housing, Downward Reestimates of 

Subsidies, Housing and Urban Development

2679.001 √ Title 17 Innovative Technology Loan Guarantees, Negative Subsidies, 

Energy

2680.003 √ Rural Microenterprise Investment, Downward Reestimates of Subsidies

2684 √ Native Hawaiian Housing Loan Guarantee Fund, Negative Subsidies, 

Public and Indian Housing, Housing and Urban Development

2685.001 √ Loans Negative Subsidies, United States International Development 

Finance Corporation

2686.003 √ Downward Reestimates of Subsidies, Microenterprise and Small 

Enterprise Development, United States International Development 

Finance Corporation

2687.003 √ Downward Reestimates of Subsidies, Urban and Environmental Credit 

Program, United States International Development Finance Corporation

2689.003 √ Loans, Downward Reestimates of Subsidy, United States International 

Development Finance Corporation

2691.001 √ Economic Stabilization, Negative Subsidies, Treasury

2691.003 √ Economic Stabilization, Downward reestimates of subsidies, Treasury
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-13

2692.001 √ Defense Production Act, Negative Subsidies, Defense

2694.003 √ Emergency Homeowners’ Relief Fund, Downward Reestimates

2695.003 √ Home Ownership Preservation Equity Fund, Downward Reestimates of 

Subsidies

2696 √ Maritime (Title XI) Loan Program, Negative Subsidy Receipt Account, 

Maritime Administration, Transportation

2698.003 Clean Technology Fund Loans, Downward Re-estimates, Bureau of the 

Fiscal Service, Department of Treasury

2701.001 √ Agriculture Credit Insurance, Negative Subsidies

2701.003 √ Agriculture Credit Insurance Downward Reestimates of Subsidies

2702.001 √ Rural Electrification and Telephone Loans, Negative Subsidies

2702.003 √ Rural Electrification and Telephone Loans, Downward Reestimates of 

Subsidies

2703.001 √ Rural Water and Waste Disposal, Negative Subsidies

2703.003 √ Rural Water and Waste Disposal, Downward Reestimates of Subsidies

2704.001 √ Rural Development Guaranteed Loans, Farmers Home Administration, 

Negative Subsidies

2704.003 √ Rural Development Insurance, Downward Reestimates of Subsidies

2705.001 √ Rural Community Facility, Negative Subsidies

2705.003 √ Rural Community and Facility, Downward Reestimates of Subsidies

2706.001 √ Rural Housing Insurance, Negative Subsidies

2706.003 √ Rural Housing Insurance, Downward Reestimates of Subsidies

2707.001 √ Rural Business and Industry, Negative Subsidies

2707.003 √ Rural Business and Industry, Downward Reestimates of Subsidies

2708.003 √ Downward Reestimates of Subsidies (P.L. 480)

2710.001 √ Rural Development Loan Fund, Negative Subsidies

2710.003 √ Rural Development Loan Fund, Downward Reestimates of Subsidies

2711.001 √ Rural Telephone Bank, Negative Subsidies

2711.004 √ Rural Telephone Bank, Downward Reestimates of Subsidies

2712.001 √ Agriculture Credit Insurance Fund Guaranteed Loans, Negative Subsidies

2712.003 √ Agriculture Credit Insurance Fund Loans, Downward Reestimates of 

Subsidies

2713.001 √ Rural Economic Development Loans, Rural Electrification 

Administration, Negative Subsidies

2713.003 √ Rural Economic Development Loans, Downward Reestimates of 

Subsidies

2715.001 √ Self-Help Housing Land Development Funds, Farmers Home 

Administration, Negative Subsidies

2715.003 √ Self-Help Housing Land Development Funds, Downward Reestimates of 

Subsidies

2716.003 √ Food for Progress Credits (P.L. 480), Downward Reestimates of 

Subsidies

2717.001 √ Fisheries Finance, National Oceanic and Atmospheric Administration, 

Negative Subsidies 

2717.003 √ Downward Reestimates of Subsidies, Fisheries Finance, National Oceanic 

and Atmospheric Administration

2718.001 √ Federal Family Education Loan Program, Negative Subsidies

2718.003 √ Federal Family Education Loan Program, Downward Reestimates of 

Subsidies

2719.001 √ FHA-General and Special Risk Insurance, Negative Subsidy

2719.003 √ FHA-General and Special Risk Insurance, Downward Reestimates of 

Subsidies

2720.003 √ High Priority Corridor Loans, Downward Reestimates of Subsidies, 

Federal Highway Administration, Transportation
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-14

2721.001 √ Disaster Loan Program, Negative Subsidies, Small Business 

Administration

2721.003 √ Disaster Loan Program, Downward Reestimates of Subsidies

2722.001 √ Business Loan Program, Negative Subsidies, Small Business 

Administration

2722.003 √ Business Loan Program, Downward Reestimates of Subsidies

2723.001 √ Debt Restructuring, Negative Subsidies

2723.003 √ Debt Restructuring, Downward Reestimates of Subsidies

2724.001 √ Foreign Military Financing Program Account, Negative Subsidies

2724.003 √ Foreign Military Financing, Downward Reestimates of Subsidies

2725.001 √ Loan Guarantees to Israel, Negative Subsidies

2725.003 √ Loan Guarantees to Israel, Downward Reestimates of Subsidies

2726.003 √ Housing and Other Credit Guaranty Program, Downward Reestimates

2727.001 √ Export-Import Bank Loans, Negative Subsidies

2727.003 √ Export-Import Bank Loans, Downward Reestimates of Subsidies

2728.003 √ Maritime (Title XI) Loan Programs, Downward of Subsidies, Maritime 

Administration, Transportation

2729.003 √ Indian Loan Guarantee, Downward Reestimates, Bureau of Indian Affairs

2730.003 √ Micro Enterprise and Small Enterprise Development Account, Downward 

Reestimates, Agency for International Development

2731.003 √ Assistance for the New Independent States of the Former Soviet Union: 

Ukraine Export Credit Insurance, Downward Reestimates, Agency for 

International Development 

2733.003 √ Guaranty and Indemnity Direct Loan Financing, Department of Veterans 

Affairs, Downward Reestimates of Subsidies

2735.003 √ Alameda Corridor Loan Program, Downward Reestimates of Subsidies, 

Federal Railroad Administration

2738.003 √ Amtrak Corridor Improvement Direct Loans, Downward Reestimates of 

Subsidies, Federal Railroad Administration

2739.003 √ Minority Business Resource Center Guaranteed Loans, Downward 

Reestimates of Subsidies 

2740.003 √ Disaster Assistance, Downward Reestimates of Subsidies, Federal 

Emergency Management Agency

2741.003 √ College Housing and Academic Facilities Loan, Downward Reestimates 

of Subsidies, Education

2742.003 √ Bureau of Reclamation Direct Loan Financing Account, Downward 

Reestimates of Subsidies, Bureau of Reclamation

2743.003 √ Indian Housing Loan Guarantee Receipt Account, Downward Reestimates of 

Subsidies

2744.003 √ Urban and Environmental Credit Program, Downward Reestimates of 

Subsidies, Agency for International Development 

2746.001 √ Distance Learning and Telemedicine Program, Negative Subsidies, Rural 

Utilities Service

2746.003 √ Distance Learning and Telemedicine Program, Downward Reestimates, 

Rural Utilities Service

2747.003 √ Indian Direct Loan, Downward Reestimates of Subsidies, Bureau of 

Indian Affairs

2748.003 √ Rural Business Investment, Downward Reestimates of Subsidies, Rural 

Business-Cooperative Service, Agriculture

2751.001 √ Native American Veteran’s Housing Loans, Negative Subsidies,

Department of Veterans Affairs 

2751.003 √ Native American Veterans Housing Loans, Downward Reestimates, 

Department of Veterans Affairs
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-15

2752.001 √ Development Credit Authority Program Account, Negative Subsidies, 

Agency for International Development

2752.003 √ Development Credit Authority Program Account, Downward Reestimates 

of Loan Guarantees, Agency for International Development 

2753.003 √ Downward Reestimates of Subsidies, Abatement, Control and 

Compliance Loans, Environmental Protection Agency

2754.003 √ Apple Loan Program, Downward Reestimates of Subsidies

2755.001 √ Veterans Housing Benefit Loan Program, Negative Subsidies, Veterans 

Affairs 

2756.001 √ Farm Storage Facility Loans, Negative Subsidies

2756.003 √ Farm Storage Facility Loans, Downward Reestimates of Subsidies

2757.003 √ Commodity Credit Corporation Export Guarantee Financing, Downward 

Reestimates of Subsidies

2758.003 √ Health Center Guarantee Loan Program, Downward Reestimates

2759.001 √ Emergency Steel Guaranteed Loans, Negative Subsidies, Commerce

2759.003 √ Emergency Steel Guaranteed Loans, Downward Reestimates of Subsidies, 

Commerce

2760.001 √ Railroad Rehabilitation and Improvement Financing, Negative Subsidies, 

Office of the Secretary, Transportation

2760.003 √ Downward Reestimates, Railroad Rehabilitation and Improvement 

Program, Office of the Secretary, Transportation

2761.001 √ Family Housing Improvement Fund, Negative Subsidies

2761.003 √ Family Housing Improvement Fund, Downward Reestimates of 

Subsidies, Defense

2762.003 √ Title VI Indian Loan Guaranteed Receipt Account, Downward 

Reestimates of Subsidies 

2763.003 √ Community Development Financial Institutions Fund, Downward 

Reestimates of Subsidies

2767.003 √ Vocational Rehabilitation and Employment Direct Loan Financing, 

Department of Veterans Affairs, Downward Reestimates of Subsidies

2768.001 √ Transportation Infrastructure Finance and Innovation Program, Negative 

Subsidies, Office of the Secretary

2768.003 √ Transportation Infrastructure Finance and Innovation Program,

Downward Reestimates Subsidies, Office of the Secretary

2769.003 √ Downward Reestimates, Emergency Oil and Gas Guaranteed Loans

2772.003 √ Defense Export Loan Guarantee, Downward Reestimates of Subsidies, 

Defense

2773.003 √ Community Development Loan Guarantees, Downward Reestimates of 

Subsidies

2774.003 √ Assistance to American Samoa, Direct Loan, Downward Reestimates of 

Subsidies

2775.003 √ Debt Restructuring, Downward Reestimates of Subsidies

2776.003 √ Repatriation Loans, Downward Reestimates of Subsidies, State

2779.003 √ Multifamily Housing Revitalization Fund, Downward Reestimates of 

Subsidies

2781.001 √ Federal Direct Student Loan Program, Negative Subsidies, Education

2781.003 √ Federal Direct Student Loan Program, Downward Reestimates of 

Subsidies, Education

2782.003 √ Arms Initiative, Downward Reestimates Subsidies, Army

2784.003 √ Small Business Lending Fund Direct Loans, Downward Reestimates of 

Subsidies, Departmental Offices, Treasury

2785.003 √ Loan Guarantees to Egypt Program Account, Downward Reestimates of 

Subsidies, Agency for International Development
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-16

2786.003 √ Rural Energy for America Program Downward Reestimates of Subsidies, 

Rural Development Administration, Agriculture

2787.001 √ Commodity Credit Corporation Export Guarantees, Negative Subsidy

2790.003 √ GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates 

of Subsidies, Departmental Offices, Treasury

2792.001 √ Troubled Asset Relief Program, Negative Subsidies, Departmental 

Offices, Treasury

2792.003 √ Troubled Asset Relief Program, Downward Reestimates of Subsidies, 

Departmental Offices, Treasury

2793.001 √ Commodity Credit Corporation Export Guarantees, Negative Subsidy

2794.001 √ TEACH Grant Program, Negative Subsidies, Education

2794.003 √ TEACH Grant Program, Downward Reestimates of Subsidies, Education

2795.003 √ DOE ATVM Direct Loans Downward Reestimate Account, Energy

2796.001 √ Title 17 Innovative Technology Loan Guarantee Financing, Section 1705, 

Negative Subsidies, Energy

2796.003 √ DOE Loan Guarantees (Section 1705 Recovery Act) Downward 

Reestimate Account, Energy

2797.003 √ DOE Loan Guarantees (Section 1703) Downward Reestimate Account, 

Energy

2798.003 √ Health Education Assistance Loans, Downward Reestimates of Subsidies

2799.003 √ Native Hawaiian Housing Loan Guarantees, Downward Reestimates of 

Subsidies

2800-2900 REALIZATION UPON LOANS AND INVESTMENTS. Proceeds from the liquidation of, or realization 

upon, intangible assets, including the return to the government of moneys previously invested, loaned, or advanced; and the 

sale, retirement, or cancellation of government-owned stocks, bonds, and securities.

*2810 Repayments of Capital Investment, Government-Owned Enterprises (Capital Transfer Account). 

Repayments of investment in corporations or other revolving funds that are wholly owned by the government.

2813 * Repayment of Capital Stock (name of corporation)

2814 * Other Repayments of Investments and Recoveries (name of corporation or 

revolving fund) (To record repayments from revolving funds where receipts 

are derived primarily from outside the government, other than those credited 

to account “2813,” and repayments from revolving funds where receipts are 

derived primarily from within the government.)

2860 Repayment of Foreign Loans. Repayment of loans to international organizations (other than business 

enterprises), foreign governments, and to individuals and private organizations specifically for use in foreign countries. 

Also includes repayment of all loans made in foreign currency.

2869 √ Repayment of loans and credits to foreign nations, Treasury

2870 Repayment of Loans or Advances to Trust Funds. Repayments of loans or advances to certain trust funds.

2871.001 √ Repayment of Repayable General Fund Advances to the Extended 

Unemployment Compensation Account (EUCA)

2871.002 √ Repayment of Repayable General Fund Advances to the Federal 

Unemployment Account (FUA)

2872.001 √ Repayment of Repayable General Fund Advances from Federal 

Supplementary Medical Insurance Trust Fund (SMI)

2874 √ Boat Safety Payments, Coast Guard
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-17

2880 Repayments on Miscellaneous Recoverable Costs. Repayments on long-term receivables for government 

expenditures that are required to be repaid, other than loans and investments provided for elsewhere. Also includes repayments 

on reimbursable construction costs and operation and maintenance charges that are not paid on a current basis.

2889 √ Repayments on Miscellaneous Recoverable Costs, Not Otherwise Classified, 

Energy

2890 Miscellaneous Repayments on Loans and Investments. All other repayments on loans and investments of the 

government, including proceeds from the sale of securities.

2891 √ Proceeds, Grants for Emergency Mortgage Relief Derived from 

Emergency Homeowner’s Relief Fund

2894 √ Proceeds, GSE Equity Related Transactions, Treasury

2897 √ Proceeds, Air Carrier Equity Related Transactions, Treasury

2900 Repayments of Loans under Federal Credit Programs. This series of accounts is assigned for specific 

agency and program use and is not for general use. 

2915 √ Repayments of Loans, Capital Contributions, Higher Educational 

Activities, Education

2917 √ Repayments of Loans from Local Educational Agencies, Environmental 

Protection Agency

2941 √ Dollar Repayments of Loans, Agency for International Development

2950 √ Repayment of Advances and Loans to the District of Columbia, Treasury

2968 √ Repayment of Loans, Foreign Military Loan Liquidating Account, Funds 

Appropriated to the President

3000 RECOVERIES AND REFUNDS. The return of moneys paid to, but not due, the recipient; compensation for loss 

of or damage to property; and other recoveries and refunds.

3010 Compensation for Government Property Lost or Damaged. Payments for loss or damage to government 

property.

3019 √ Recoveries for Government Property Lost or Damaged, Not Otherwise 

Classified, Army, Navy, Air Force

3040 Recoveries Under Foreign Aid Programs. Amounts received from the operation of foreign aid programs. 

Includes such items as proceeds from the sale of material; U.S. share of foreign currency deposits by foreign 

governments under aid programs; and contributions by foreign governments for joint projects.

3041 √ Recoveries Under the Foreign Military Sales Program, Army, Navy, Air 

Force, Defense

3042 √ Recoveries from the Polish American Enterprise Fund, Agency for 

International Development

3090-3300 Miscellaneous Recoveries and Refunds. All other recoveries and refunds. Includes such items as refunds 

on empty containers; refunds of state and local taxes; refund of terminal leave compensation (if not credited to the 

applicable appropriation); recoveries of court costs; payments received by employees whose pay is disbursed by the 

Secretary of the Senate or Clerk of the House for services as a juror or witness; other compensation received by federal 

employees from private sources; recoveries from contractors for additional work necessary to meet contract conditions; 

and recovery of payments based on fraudulent claims; airline penalties for changing reservations of federal employees.

3091 √ Recoveries from Federal Agencies for Fire Fighting Services

3094 Recovery from Airport and Airway Trust Fund for Refunds of Taxes
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-18

3096 √ Recovery of Beneficiary Overpayments from the Supplemental Security 

Income Program

3098 √ Recoveries and Refunds, State and Local Government Fiscal Assistance

Trust Fund, Treasury

3099 √ Miscellaneous Recoveries and Refunds, Not Otherwise Classified, 

Transportation, Treasury

3101 √ Recoveries from Federal Agencies for Settlement of Claims for Contract 

Disputes

3102.001 √ Recoveries from Federal Agencies Resulting from Reductions in the 

Civilian Salaries of Military Retirees, Federal Funds

3102.002 √ Recoveries from Federal Agencies Resulting from Reductions in the 

Civilian Salaries of Military Retirees, Trust Funds

3102.003 √ Recoveries from Federal Agencies Resulting from Reductions in the 

Civilian Salaries of Military Retirees, Off-Budget Entities

3105.001 √ Quinquennial Adjustment for Military Service Credits, Federal Old Age 

Survivors Insurance

3105.002 √ Quinquennial Adjustment for Military Service Credits, Federal Disability 

Insurance

3105.003 √ Quinquennial Adjustment for Military Service Credits, Federal Hospital 

Insurance

3107 √ Federal Share of Child Support Collections, Health and Human Services, 

ACF

3108 √ Return of Contribution to International Buffer Stocks, Executive

3112 √ Reimbursements from Federal Agencies for Payments Made as a Result 

of Discriminatory Conduct

3200 √ Collections of Receivables from Canceled Accounts

3210 √ General Fund Proprietary Receipts, Defense Military, Not Otherwise 

Classified

3220 √ General Fund Proprietary Receipts, Not Otherwise Classified, All Other

3229 √ Cellulosic Biofuel Waiver Credits, Renewal Fuel Program, Environmental 

Protection Agency

3230 Special and Trust Fund Proprietary Receipts Returned to the General 

Fund of the U.S. Treasury

3231 Special and Trust Fund Governmental Receipts Returned to the General 

Fund of the U.S. Treasury

3232 Special and Trust Fund Intrafund Receipts Returned to the General Fund 

of the U.S. Treasury

3233 Special and Trust Fund Offsetting Governmental Receipts Returned to the 

General Fund of the U.S. Treasury

3234 Special and Trust Fund Interfund Receipts Returned to the General Fund 

of the U.S. Treasury

3240 Spending Authority from Offsetting Collections Returned to the General 

Fund of the U.S. Treasury

3241 Monies Derived from the General Fund Returned to the General Fund of 

the U.S. Treasury

3242 Monies Derived from Exercised Borrowing Authority Returned to the 

General Fund of the U.S. Treasury

3250 Earnings on Federal Investments Unavailable to Agencies and Returned 

to the General Fund of the U.S. Treasury

3305 √ Transfer of excess receipts to the General Fund

3500-3885 CLEARING ACCOUNTS

F3500 Collections and/or Payments Default

F3502 IPAC Default
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-19

F3601 CSP Custodial Collections for U.S. Army Corps of Engineers, Harbor 

Maintenance Trust Fund, U.S. Customs and Border Protection, Department of

Homeland

F3602 CBP Custodial Collections for Agricultural Inspection User Fee Account 

(USDA), U.S. Customs and Border Protection, Homeland Security

F3603 FERC Custodial Collections of Charges for DOI Reclamation Fund, Federal 

Energy Regulatory Commission, Department of Energy

F3604 TTB Custodial Collections of Excise Taxes for DOI Federal Aid to Wildlife 

Restoration, Alcohol and Tobacco Tax and Trade Bureau, Department of 

Treasury

F3605 FERC Custodial Collections of Charges for DOD Licenses Under Federal 

Power Act Special Fund, Federal Energy Regulatory Commission, Department 

of Energy

F3606 CBP Custodial Collections for Fines, Penalties, Forfeitures, Agriculture Law 

Account (USDA), U.S. Customs and Border Protection, Homeland Security

F3607 CBP Custodial Collections for Food and Drug Administration, Department of 

Health and Human Services, U.S. Customs and Border Protection, Department 

of Homeland Security

F3608 CBP Custodial Collections for Migratory Bird Conservation Account, U.S. Fish 

and Wildlife Service (DOI), U.S. Customs and Border Protection, Homeland 

Security

F3609 NHTSA Custodial Collection of Penalties for Highway Trust Fund, National 

Highway Traffic Safety Administration, Transportation

F3610 FMCSA Custodial Collection of Fines and Penalties for Highway Trust Fund, 

Federal Motor Carrier Safety Administration, Transportation

F3611 Custodial Collections for fees for Visitor Map Sales Under the Federal Lands 

Recreation Enhancement Act for the United States Forest Service

F3612 Custodial Collections of fees for America the Beautifully-the National Parks 

and Federal Recreation Lands Pass and Northwest Park Pass

F3613 Custodial Collections for Government Publishing Office U.S. Customs and 

Border Protection, Homeland Security

F3614 Custodial Collections for Assessments on Imports of Beef and Pork Products, 

U.S. Customs and Border Protection, Homeland Security

F3615 Custodial Collections of Electronic System for Travel Authorization (ESTA) 

Fees for the Corporation for Travel Promotion, US Customs and Border 

Protection, Department of Homeland Security

F3810 Undistributed Proceeds from Sale of Foreign Currency

F3820 Unidentified Cash Collections, Federal Tax Deposits, Internal Revenue Service

F3840 Real Property, General Services Administration

F3842 Broker Rebates, General Services Administration

F3844 Deposits of Litigations, Internal Revenue Service, Treasury

F3845 Proceeds of Sales, Personal Property

F3870 Undistributed Intra-Governmental Payrolls, Health and Human Services

F3875 Budget Clearing Account (suspense)

F3880 Unavailable Check Cancellations and Overpayments (suspense)

F3885 Undistributed Intra-Governmental Payments

5000-5999 SPECIAL FUND RECEIPT ACCOUNTS

5000.021 √ Miscellaneous Interest, Reclamation Fund, Interior 43 U.S.C. 391

5000.024 √ Royalties on Natural Resources, Reclamation Fund, Interior 43 U.S.C. 391

5000.025 √ Sale of Timber and Other Products, Reclamation Fund, Interior 43 U.S.C. 391

5000.026 √ Sale of Electric Energy, Bonneville Power Administration, Reclamation Fund, Interior 43 U.S.C. 391

5000.027 √ Sale of Power and Other Utilities, Reclamation Fund, Energy 43 U.S.C. 502

5000.028 √ Other, Reclamation Fund, Interior 43 U.S.C. 391
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-20

5000.029 √ Sale of Public Domain, Reclamation Fund, Interior 43 U.S.C. 391

5001.001 ** Forfeited Cash and Proceeds from Sales of Forfeited Property, Special Forfeiture Fund, 

Executive Office of the President

21 U.S.C. 1509(A)

5001.002 ** Earnings on Investments, Special Forfeiture Fund, Funds Executive Office of the 

President

21 U.S.C. 1509d(b)

5003.002 ** √ Receipts from Mineral Leasing, Public and Acquired Military Lands (Act March 25, 

1920, and December 17, 1981, as amended), Office of Natural Resources Revenue, 

Interior

30 U.S.C. 191

5005.004 Land and Water Conservation Fund, Special Recreation Use Fees, National Park 

Service

16 U.S.C. 460l-5a

5005.007 Land and Water Conservation Fund, Rent Receipts Outer Continental Shelf Lands, 

National Park Service

16 U.S.C. 460l-5a

5005.008 Land and Water Conservation Fund, Royalty Receipts Outer Continental Shelf Lands, 

National Park Service

16 U.S.C. 460l-5a

5005.009 Outer Continental Shelf Rents and Bonuses, LWCF Share from Certain Leases, 

National Park Service

P.L. 109-432, 120 

Stat. 2922, 120 Stat. 

3004, 120 Stat. 3006

5005.011 √ Land and Water Conservation Fund, Federal Land Sales Fund Balance, Bureau of Land 

Management

P.L. 111-212

5007 √ Special Recreation Use Fees, Army, Corps of Engineers, Civil 16 U.S.C. 460l-6a

5008.001 √ National Forest Fund Receipts

5009.001 √ Forest Service Recreation User Fees, Forest Service 16 U.S.C. 460l-6a

5011 √ Special Recreation Use Fees, Bureau of Land Management, Interior 16 U.S.C. 460l-6a

5012 Licenses under Federal Power Act, Improvements of Navigable Water (100 percent) 16 U.S.C. 810

5013 √ Licensee Benefit Charges 16 U.S.C. 803(f)

5015.001 Coal Mining Reclamation Fees, Office of Surface Mining Reclamation and 

Enforcement

30 U.S.C. 1231

5015.002 √ Interest on Late Payment of Coal Mining Reclamation Fees, Office of Surface Mining 

Reclamation and Enforcement

30 U.S.C. 1231

5015.003 √ Other, Office of Surface Mining Reclamation and Enforcement 30 U.S.C. 1231

5015.005 Donations for Mined Land Reclamation, Office of Surface Mining Reclamation and 

Enforcement

30 U.S.C. 1231

5015.006 ** Coal Mining Reclamation Fees, Office of Surface Mining Reclamation and 

Enforcement

30 U.S.C. 1231

5015.007 ** √ Interest on Late Payment of Coal Mining 30 U.S.C. 1231

5015.008 ** √ Other, Office of Surface Mining Reclamation and Enforcement 30 U.S.C. 1231

5015.009 ** √ Earnings on Investments, Office of Surface Mining Reclamation and Enforcement 30 U.S.C. 1231

5016 √ Receipts from Grazing, etc., Public Lands Outside Grazing Districts, Bureau of Land 

Management

43 U.S.C. 315i

5017.001 ** √ Service Charges, Deposits, and Forfeitures, Bureau of Land Management 43 U.S.C. 1735

5018.001 ** √ Deposits for Road Maintenance and Reconstruction, Bureau of Land Management 43 U.S.C. 1762c

5023.001 ** Fees for Independent Counsel, United States Tax Court 26 U.S.C. 7475

5024 Increment on Gold 31 U.S.C. 408b

5026.001 ** Registry Fees, Appraisal Subcommittee 12 U.S.C. 3337

5026.003 Incremental Registry Fees (DODD-Frank ACT), Appraisal Subcommittee P.L. 111-203, 124 

Stat. 2195

5029.002 ** √ Earnings on Investments, Federal Aid to 1975 Wildlife Restoration Fund P.L. 101-233, 103 

Stat. 1974-1975

5029.003 ** Federal Aid to Wildlife Restoration Fund 1975 P.L. 101-233, 103 

Stat. 1974-1975

5032 √ Receipts from Grazing, etc., Public Lands Within Grazing Districts, Bureau of Land 

Management

43 U.S.C. 315i

5038.001 ** √ Rents and Charges for Quarters, National Biological Survey 5 U.S.C. 5911 note

5041.001 ** Fines, Penalties, and Forfeitures, Crime Victims Fund, Justice 34 U.S.C. 20101
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-21

5041.003 ** √ Payment from the General Fund, Crime Victims Fund, Justice 115 Stat. 2294

5041.004 ** √ Child Pornography Victims Reserve Assessments, Crime Victims Fund, Justice 18 U.S.C. 2259B,

PL 115-299

5042.001 ** Forfeited Cash and Proceeds from the Sale of Forfeited Property, Justice 28 U.S.C. 524

5042.002 ** √ Earnings on Investments, Assets Forfeiture Fund, Justice 28 U.S.C. 524

5044 √ Receipts from Grazing, etc., Public Lands Within Grazing Districts, Miscellaneous, 

Bureau of Land Management

43 U.S.C. 315i

5045.001 ** √ Receipts from Oil and Gas Leases, National Petroleum Reserve in Alaska, 

Office of Natural Resources Revenue, Interior

42 U.S.C. 6508

5048.001 ** √ Rents and Charges for Quarters, Bureau of Land Management P.L. 98-473, 98

Stat. 1874

5049.001 ** √ Rents and Charges for Quarters, National Park Service P.L. 98-473, 98 

Stat. 1874

5050.001 ** √ Rents and Charges for Quarters, United States Fish and Wildlife Service P.L. 98-473, 98 

Stat. 1874

5051.001 ** √ Rents and Charges for Quarters, Bureau of Indian Affairs P.L. 98-473, 98 

Stat. 1874

5053.001 ** √ Rents and Charges for Quarters, Bureau of Reclamation, Interior P.L. 98-473, 98 

Stat. 1874

5055.001 ** √ Rents and Charges for Quarters, Geological Survey P.L. 98-473, 98 

Stat. 1874

5058.001 ** √ Receipts from Operations of North Platte Project (Gering and Fort Laramie, Goshen, 

and Pathfinder Irrigation Districts), Bureau of Reclamation

P.L. 580, 66 Stat. 

755

5063.001 ** Deposits, Civil Penalties, Office of Surface Mining Reclamation and Enforcement P.L. 100-202, 101 

Stat. 1329-226, 227

5066.001 √ Hydraulic Mining in California, Tax, Debris Reservoirs 33 U.S.C. 683

5066.002 √ Hydraulic Mining in California, Water Storage and Use of Facilities, Debris Reservoirs 33 U.S.C. 683

5070.001 ** Deposits, Perishable Agricultural Commodities Act Fund, Agricultural Marketing 

Service

7 U.S.C. 499c(b)

5070.002 ** √ Earnings on Investments, Perishable Agricultural Commodities Act, 

Agricultural Marketing Service

7 U.S.C. 499c(5)

5070.003 ** √ General Fund Payment, Perishable Agricultural Commodities Act Fund, Agricultural 

Marketing Service

P.L. 106-224, 114 

Stat. 399, Sec. 203(a)

5071.001 ** √ Rents and Charges for Quarters, Indian Health Services P.L. 98-473, 98 

Stat. 1874

5072 √ Fees, Operation and Maintenance of Recreation Facilities, Forest Service P.L. 100-203, 101 

Stat. 1330-265

5073.001 ** √ Fees for Bankruptcy Oversight, United States Trustee System Fund, Justice 28 U.S.C. 589a

5073.002 ** √ Earnings on Investments, United States Trustee System Fund, Justice 28 U.S.C. 589a

5075.001 ** √ Contributions, Oliver Wendell Holmes Devise Fund, Library of Congress 69 Stat. 533

5075.002 ** √ Earnings on Investments, Oliver Wendell Holmes Devise Fund, Library of Congress 96 Stat. 1133

5076.001 ** √ Delaware Water Gap Route 209 Commercial Operations Fees, National Park Service 97 Stat. 329

5080.001 ** √ Gifts to the United States to Reduce Debt Held by the Public, Bureau of the Fiscal 

Service, Treasury

31 U.S.C. 3113

5080.003 ** Receipts from General Fund to Reduce Debt Held by the Public, Bureau of the Fiscal 

Service, Treasury

31 U.S.C. 3113

5081.001 ** Presidential Election Campaign Fund 26 U.S.C. 9006

5083.001 ** √ United States Capitol Police Memorial Fund, House of Representatives 112 Stat. 1250

5087.001 ** √ Immigration User Fee 100 Stat. 3341-53;55

5087.003 √ Immigration User Fees, Homeland Security 116 Stat. 2135

5088.001 ** √ Immigration Examinations Fee Account 8 U.S.C. 1356

5089.001 ** √ Land Border Inspection Fees, Justice 105 Stat. 2121

5090 √ Receipts from Leases of Lands Acquired for Flood Control, Navigation, and Allied 

Purposes

33 U.S.C. 701c-3
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-22

5091.001 ** √ National Wildlife Refuge Fund, United States Fish and Wildlife Service 16 U.S.C. 715s

5092.001 ** √ Proceeds from Sales, Water Resource Development Projects, United States Fish and 

Wildlife Service

16 U.S.C. 460d

5095.001 ** √ Sale of Hunting and Fishing Permits, Military Reservations 16 U.S.C. 670b

5098.001 ** √ Restoration, Rocky Mountain Arsenal 100 Stat. 4003

5100.001 ** Filing Fees, the Judiciary 28 U.S.C. 1931nt

5101.001 ** Registry Administration Account, the Judiciary 28 U.S.C. 2041nt

5105 Licenses under Federal Power Act from Public Lands and National Forests, Payment to 

States (37-1/2 percent)

16 U.S.C. 810

5106.001 √ H-1B Nonimmigrant Petitioner Account, Homeland Security 8 U.S.C. 1356

5107 √ Recreation, Entrance and Use Fees, National Park Service 101 Stat. 1330-264, 

267

5109.001 ** √ Recreation Enhancement Fee Program, Bureau of Reclamation P.L. 108-447, 

Sec. 807

5110.001 ** √ Recreational Enhancement Fee Program, National Park Service P.L. 108-447, 

Sec. 807

5113.001 ** Fees, Practice and Registration Fees Fund, United States Court of Appeals for Veterans 

Claims

38 U.S.C. 4085

5114.001 ** √ Proceeds from Sale of Property, Judiciary Automation Fund, the Judiciary 28 U.S.C. 612

5114.003 ** √ Advances and Reimbursements, Judiciary Automation Fund, the Judiciary 28 U.S.C. 612

5116.001 ** √ Fisherman’s Protective Fund, State 22 U.S.C. 1972

5120.001 ** Fees for Fishermen’s Contingency Fund 43 U.S.C. 1842, 96 

Stat. 143; 145

5120.002 ** Earnings on investments, Fishermen’s Contingency Fund 43 U.S.C. 1842

5121.001 ** √ Fees Collected, Fishermen’s Guaranty Fund, State 22 U.S.C. 1977

5121.002 ** √ Earnings on Investments, Fishermen’s Guaranty Fund, State 22 U.S.C. 1977

5122.001 ** Fees for Foreign Fishing Observer Fund 16 U.S.C. 971i

5122.002 ** Earnings on Investments, Foreign Fishing Observer Fund 16 U.S.C. 971i

5125 Licenses under Federal Power Act, Improvements of Navigable Waters, Maintenance 

and Operation of Dams, etc., (50 percent)

16 U.S.C. 803(f), 

810

5126.001 ** √ Breached Bond Penalties Greater than $8M, Breached Bond Detention Fund, Border 

and Transportation Security, Homeland Security

106 Stat. 1843

5126.003 √ Breached Bond Penalties up to $8M, Breached Bond Detention Fund, 

Border and Transportation Security, Homeland Security

P.L. 102-395, 106 

Stat. 1843 Sec. 112, 

(r)(2)

5127 √ Patent and Trademark Surcharge Fund 104 Stat. 2106

5128 √ Receipts from Sale of Public Lands, Clark County, Nevada, Bureau of Land 

Management (see 5129 for special account)

94 Stat. 3382-2(d)(1)

5129.001 ** √ Receipts from Clark County, Nevada Land Sales, 15-Percent Fund, Bureau of Land 

Management (see 5128 for special account)

94 Stat. 3382-2(d)

5130.001 ** √ Revenues, Indian Arts and Crafts Board 25 U.S.C. 305c

5131.001 ** √ Diversion Control Fee Account, Justice 106 Stat. 1843

5131.004 ** √ Diversion Control Fee, OGV Proceeds, DEA, Justice 21 USC 821; 21 

USC 886

5132 √ Grazing Fees for Range Improvements, Taylor Grazing Act, as amended 43 U.S.C. 315

5133 √ Sale of Public Land and Materials, 5-Percent Fund to States 65 Stat. 252

5134.001 ** √ Moneys Due Oklahoma from Royalties, Oil and Gas, South Half of 

Red River, Office of Natural Resources Revenue, Interior

65 Stat. 252

42 U.S.C. 6508

5135 √ Fees from Leased Grazing Lands, Pierce Act 65 Stat. 252

5137.001 ** Migratory Birds Hunting Stamps 16 U.S.C. 718d

5137.002 ** Import Duties on Arms and Ammunition 100 Stat. 3584-3586

5137.003 ** √ Entrance Fees, Refugee Units 100 Stat. 3584-3586

5137.004 ** Migratory Birds Hunting Stamps (Conservation Easements), U.S. Fish and Wildlife 

Service, Interior

16 U.S.C. 718d
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-23

5138 Tax on Fishing Rods, Creels, Reels, Artificial Lures, Baits, and Flies 16 U.S.C. 777b

5140 Historic Preservation Fund, Receipts, Outer Continental Shelf Lands 16 U.S.C. 470h

5141.003 ** National Indian Gaming Commission, Gaming Activity Fees, Interior 25 U.S.C. 2717a

5143 √ Payment from the General Fund, Cooperative Endangered Species Conservation Fund 16 U.S.C. 1535

5144 √ Payment for Space and Services 31 U.S.C. 782

5145.001 ** √ Cooperative Research and Development Agreements, National Institutes of Health 15 U.S.C. 3710a

5146.001 ** √ Cooperative Research and Development Agreements, Centers for Disease Control 15 U.S.C. 3710a

5147.001 ** √ Cooperative Research and Development Agreements, Alcohol, Drug Abuse, and 

Mental Health Administration

15 U.S.C. 3710a

5148.001 ** √ Cooperative Research and Development Agreements, Food and Drug Administration 15 U.S.C. 3710a

5151.001 ** √ Sale and Rent of Real Property, International Center, Washington, D.C., State 82 Stat. 959

5151.002 ** √ Earnings on Investments, International Center, Washington, D.C., State P.L. 90-553, 87 Stat. 

74

5151.003 ** √ Federal Payment, International Center, Washington, D.C., State 82 Stat. 959

5155.001 ** √ Panama Canal Commission Compensation Fund

5155.002 ** √ Interest on Investments, Panama Canal Commission Compensation Fund

5157.001 ** √ Donations for Express Purposes, Lahontan Valley and Pyramid Lake Fish and Wildlife 

Fund

104 Stat. 3312, Sec. 

206(f)

5157.003 ** √ Transfer from Pyramid Lake Paiute Fund 104 Stat. 3315, Sec. 

208(a)

5157.004 ** √ State Cost Sharing, Lahontan Valley and Pyramid Lake Fish and Wildlife Fund 104 Stat. 3311, Sec. 

206(d)

5157.045 √ Miscellaneous Fees, Lahontan Valley and Pyramid Lake Fish and Wildlife Fund 104 Stat. 3305; 3306; 

3307

5157.050 General Donations, Lahontan Valley and Pyramid Lake Fish and Wildlife Fund 104 Stat. 3312, Sec. 

206(f)

5159.001 ** Recreation User Fees, National Park Service 107 Stat. 403

5161 Agricultural Quarantine Inspection User Fee Account, Animal and Plant Health 

Inspection Service

104 Stat. 4069

5161.001 ** Agricultural Quarantine Inspection User Fee Account, Animal and Plant Health 

Inspection Service

109 Stat. 306-307

5162.001 ** √ Contributions, National Commission on Agricultural Trade and Export Policy 7 U.S.C. 1291nt

5163 ** Park Buildings Lease and Maintenance Fund, National Park Service 112 Stat. 3522, Sec. 

802(5)(A)

5163.001 ** √ Rental Payments, Park Buildings Lease and Maintenance Fund, National Park Service 112 Stat. 3522, Sec. 

802(5)(A)

5164.001 ** √ Transportation Systems Fund, National Park Service 112 Stat. 3518

5165.001 ** √ Forest Ecosystems Health and Recovery-Disposal of Salvage Timber, Bureau of Land 

Management

106 Stat. 1376

5166.001 ** √ Payments of Funds from Corps of Engineers, Interior 106 Stat. 960

5166.002 ** √ Earnings on Investment, CWFS 106 Stat. 960

5166.003 ** √ Earnings on Investments, Other, CWFS 106 Stat. 960

5169.001 ** √ Concessioner Improvement Accounts Deposit, National Park Service 16 U.S.C. 20

5171 National Recreational Boating Safety and Facilities Improvement Fund 46 U.S.C. 1479a

5172 √ Pipeline Safety User Fees, Pipeline and Hazardous Materials Safety Administration 118 Stat. 2424

5172.004 √ Underground Natural Gas Storage Facility Safety 49 U.S.C. 60302

5173.001 ** √ Donations, Central Valley Project Restoration Fund, Bureau of Reclamation 106 Stat. 4726

5173.003 √ Revenue, Central Valley Project Restoration Fund, Bureau of Reclamation 106 Stat. 4726

5174.002 ** √ Interest on Principal, Utah Reclamation Mitigation and Conservation Account 106 Stat. 4649 (c)(1)

5174.004 ** √ Contributions from Project Beneficiaries (DISTRICT), Utah Reclamation Mitigation 

and Conservation Account

106 Stat. 4649 (b)(3)

5174.005 ** √ Contributions from Project Beneficiaries (WAPA), Utah Reclamation Mitigation and 

Conservation Account

106 Stat. 4649 (b)(3)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-24

5174.006 ** √ Annual Appropriations for Commission, Utah Reclamation Mitigation and 

Conservation Account

106 Stat. 4649 (b)(4)

5175.001 ** Fees from Jukebox and Cable Television, Copyright Office, Library of Congress 17 U.S.C. 111,119

5175.002 ** √ Earnings on Investments, Copyright Office, Library of Congress 17 U.S.C. 111,119

5175.003 ** √ Fees for Digital Audio Recording Technology, Operating Cost, Copyright Office, 

Library of Congress

5177.001 ** √ Proprietary Receipts, International Litigation Fund, State 108 Stat. 392

5178.001 √ Falcon and Amistad Operation and Maintenance Fund, Energy 108 Stat. 457

5180 Alternative Fuels Production, Energy 42 U.S.C. 5915

5182.001 √ Strategic Petroleum Reserve 42 U.S.C. 6240 note

5183.001 ** Universal Service Fund, Federal Communications Commission 110 Stat. 71

5183.002 ** √ Earnings on Federal Securities, Universal Service Fund, FCC 110 Stat. 71

5183.003 ** √ Universal Service Fund, Federal Communications Commission 110 Stat. 71

5183.004 ** √ Net Income From Sale of Non-Federal Investments, Universal Service Fund, Federal 

Communications Commission

110 Stat. 71

5183.005 ** √ Return of Capital From Sale of Non-Federal Investments, Universal Service Fund, 

Federal Communications Commission

110 Stat. 71

5184.001 ** √ User Fee, Automated Tariff Filing and Information System, Fund, Federal Maritime 

Commission

106 Stat. 4910-4913

5184.003 ** Civil Penalties, Automated Tariff Filing and Information System Fund, Federal 

Maritime Commission

106 Stat. 4910-4913

5184.004 ** √ Repayable Advance from the General Fund, Federal Maritime Commission 106 Stat. 4910-4913

5185.001 √ Deposits to Kaho’olawe Island Conveyance, Remediation, and Environmental 

Restoration Fund

P.L. 103-139, 107 

Stat. 1483

5187.001 ** √ Defense Cooperation Account 105 Stat. 873

5187.002 ** √ Earnings on Investments, Defense Cooperation Account 105 Stat. 873

5193.001 √ Deposits, Department of Defense Overseas Military Facility Investment Recovery 

Account

10 U.S.C.

2667(d)(1)(B)

5193.017 √ Deposits, Department of Defense Overseas Military Facility Investment Recovery 

Account for Navy

10 U.S.C.

2667(d)(1)(B)

5193.021 √ Deposits, Department of Defense Overseas Military Facility Investment Recovery 

Account for Army

10 U.S.C.

2667(d)(1)(B)

5193.057 √ Deposits, Department of Defense Overseas Military Facility Investment Recovery 

Account for Air Force

10 U.S.C.

2667(d)(1)(B)

5193.097 √ Deposits, Department of Defense Overseas Military Facility Investment Recovery 

Account for Defense

10 U.S.C.

2667(d)(1)(B)

5195.003 ** √ Proceeds from the Transfer or Disposition of Commissary Facilities 117 Stat. 1523 Sec. 

655

5197.001 ** √ Payments from Tribal Economic Recovery Funds, Bureau of Indian Affairs 106 Stat. 4732-4734

5197.002 ** √ Earnings on Investments, Tribal Economic Recovery Funds, Bureau of Indian Affairs 106 Stat. 4732-4734

5198.001 ** √ Natural Resource Damage Assessment and Restoration Fund, U.S. Fish and Wildlife 

Service, Interior

105 Stat. 1715-1716

5198.002 ** √ Earnings on Investments, Natural Resource Damage Assessment and Restoration Fund, 

U.S. Fish and Wildlife Service, Interior

105 Stat. 1715-1716

5201.001 ** √ National Forests Fund, Payments to States, Forest Service 16 U.S.C. 500

5201.003 ** √ Federal Payment, Payments to States, National Forest Fund, Forest Service 16 U.S.C. 500

5202.001 ** √ Timber Roads, Purchaser Elections, Forest Service 16 U.S.C. 472(I)(2)

5203.001 ** √ National Forests Fund, Roads and Trails for States, Forest Service 16 U.S.C. 501

5204.001 ** √ Timber Salvage Sales, Forest Service 16 U.S.C. 472(a)

5205.001 ** √ Federal Payment to the Native American Institutions Endowment Fund 109 Stat. 4049

5205.002 ** √ Earnings on Investments, Native American Institutions Endowment Fund 109 Stat. 4049

5206.001 ** √ Deposits, Brush Disposal, Forrest Service 16 U.S.C. 490

5207 √ Receipts, Range Betterment Fund, Forest Service 16 U.S.C. 580h

5208.001 √ National Forests Lands under Special Acts, Forest Service 96 Stat. 1984
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-25

5209.001 30 Percent of Customs Duties, Funds for Strengthening Markets, Income and Supply 

(Section 32), Agricultural Marketing Service

7 U.S.C. 612c

5209.003 ** √ General Fund Payment, Funds for Strengthening Markets, Income and Supply (Section

32), Agricultural Marketing Service

114 Stat. 400, Sec. 

203(d)

5212.001 √ Receipts for Construction of Administrative Improvements - Arizona Land 

Conveyance, Forest Service

94 Stat. 3372

5212.003 √ Receipts for Construction of Administrative Improvements - Taos, New Mexico, Land 

Conveyance, Forest Service

107 Stat. 1371

5213.001 ** √ National Forests Fund, Payment to Minnesota (Cook, Lake, and Saint Louis Counties), 

Forest Service

16 U.S.C. 577g, 

577g-1

5214.001 ** √ Royalties from Character Merchandising, Forest Service 31 U.S.C. 488a

5215.001 ** √ Forfeitures and Recoveries, Forest Service Lands, Forest Service 16 U.S.C. 579c

5216 √ Deposits, Land Exchanges, Forest Service 16 U.S.C. 484a

5216.001 ** √ Land Acquisition Proceeds for Exchanges, Acquisition of Lands to Complete Land 

Exchanges, Forest Service

119 Stat. 563, Sec. 

505(a)

5216.004 √ Facility Realignment and Enhancement Receipts, Acquisition of Lands to Complete 

Land Exchanges, Forest Service

16 U.S.C. 484a

5219.001 ** √ Operation and Maintenance of Quarters, Forest Service, Agriculture 5 U.S.C. 5911nt

5221 √ ARS Land Sale, Agricultural Research Service 101 Stat. 1329-417

5223.001 ** √ Quinault Special Management Area, Forest Service 102 Stat. 3328

5226 √ Revenues for Enrichment of Uranium, Energy 95 Stat. 1143, 1144

5227.001 ** √ Fees for Disposal of Spent Nuclear Fuel, Nuclear Waste Fund 42 U.S.C. 10222

5227.002 ** √ Earnings on Investments, Nuclear Waste Fund 42 U.S.C. 10222

5228.001 √ Miscellaneous Revenues for Departmental Administration, Energy 95 Stat. 1142

5228.002 √ Incremental Revenues for Departmental Administration, Energy 97 Stat. 256

5230 √ Revenue from Fees and Services, Federal Energy Regulatory Commission, Energy 97 Stat. 256

5231.001 ** Assessment, Decontamination, Decommissioning Services, Energy 106 Stat. 2953

5231.002 ** √ Earnings on Investment, Energy 106 Stat. 2953

5231.003 ** √ Foreign Fees, Energy 106 Stat. 2953

5231.004 ** √ General Fund Payment, Defense, Energy 106 Stat. 2953

5232.001 ** √ Land Sales, Southern Nevada Public Land Management 112 Stat. 2345

5232.002 ** √ Earnings on Investment, Southern Nevada Public Land Management 112 Stat. 2346

5233.001 ** √ Everglades Restoration Account, Office of the Secretary 110 Stat. 888, Sec. 

390 (f)

5240.001 ** √ Deposits, Operation and Maintenance, Indian Irrigation Systems 25 U.S.C. 385a

5240.002 ** √ Earnings on Investments, Operation and Maintenance, Indian Irrigation Systems 25 U.S.C. 385a

5241 Fines, Penalties, and Forfeitures, Migratory Bird, North American Wetlands 

Conservation Fund, United States Fish and Wildlife Service

103 Stat. 1974; 1975

5242.001 ** √ Alaska Resupply Program, Bureau of Indian Affairs 105 Stat. 1007

5243.001 ** √ National Forest Fund, Payments to States, Office of Natural Resources Revenue, 

Interior

16 U.S.C. 500, 

30 U.S.C. 355(b)

5244.001 √ Fees From the Sale of Surplus Vessels, NPS 108 Stat. 4776

5247.001 √ Filming and Special Use Fee Program, National Park Service 114 Stat. 314

5248.001 ** √ Receipts from Leases of Lands Acquired for Flood Control Navigation and Allied 

Purposes, Office of Natural Resources Revenue, Interior

30 U.S.C. 355b,

33 U.S.C. 701c-3

5249.001 ** √ Timber Sales Pipeline Restoration Fund, Bureau of Land Management 110 Stat. 1326-206

5250 √ Receipts, Transportation Audit Contracts and Contract Administration, General 

Services Administration

31 USC 3726(d)

5252.001 ** √ Recreation Fee Enhancement Program, U.S. Fish and Wildlife Service 118 Stat. 3388, Sec. 

807

5254.001 √ Receipts of Rent, Leases and Lease Payments for Government-Owned Real Property, 

General Services Administration

40 U.S.C. 485

5254.002 √ Other Receipts, Surplus Real and Related Personal Property, General Services 

Administration

40 U.S.C. 485
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-26

5254.003 √ Transfers of Surplus Real and Related Personal Property Receipts, General Services 

Administration

40 U.S.C. 485

5260.001 ** √ Federal Land Disposal Account, Bureau of Land Management 114 Stat. 616, Sec. 

206(a)

5262.001 ** √ National Park Passport Program, National Park Service 112 Stat.3518, Sec. 

601(2)

5264.001 ** √ Timber Sales Pipeline Restoration Fund, Forest Service 110 Stat. 1321-206

5265.001 ** √ Federal Funds Payments, Tribal Special Fund, Bureau of Trust Funds Administration, 

Interior

25 U.S.C. 161-162

5265.002 ** √ Federal Funds Payments, Tribal Special Fund, Bureau of Trust Funds Administration, 

Interior

25 U.S.C. 161-162

5265.003 ** √ Interest on Investment in GSEs, Tribal Special Fund, Bureau of Trust Funds 

Administration, Interior

25 U.S.C. 161-162

5265.004 ** √ Return of Principle from Private Sector Investments, Tribal Special Fund, Bureau of 

Trust Funds Administration, Interior

25 U.S.C. 161-162

5265.005 ** √ Miscellaneous Sales of Assets, Tribal Special Fund, Bureau of Trust Funds 

Administration, Interior

25 U.S.C. 161-162

5268.001 ** √ Recreation Fee Demonstration Program, Forest Service 16 U.S.C. 460 l-6a

5270.001 ** Interstate Land Sales Fund, Housing and Urban Development 15 U.S.C. 1704(b)

5272.001 √ Federal Housing Enterprises Oversight Fund 12 U.S.C. 4516

5276 √ SPR Operating Fund, Energy 110 Stat. 3009-211

5277.001 ** √ MNP Rental Fee Account, Forest Service 110 Stat. 602

5279.001 √ Concessions Fees and Volunteer Services, Agricultural Research Service 20 U.S.C. 194

5279.003 ** √ Concessions Fees and Volunteer Services, Agriculture Research Service 111 Stat. 585

5280.001 ** Nuclear Facilities Fees Fund, Nuclear Regulatory Commission 101 Stat. 1329-128

5282.001 ** √ Fees for Training and Planning, Emergency Preparedness Grant, Pipeline and 

Hazardous Materials Safety Administration

118 Stat. 2424 

5283.001 ** √ Gifts, Marine Mammal Unusual Mortality Event Fund, National Oceanic and 

Atmospheric Administration

106 Stat. 5064

5283.002 ** √ Earnings on Investments, Marine Mammal Unusual Mortality, National Oceanic 

Atmospheric Administration, Commerce

P.L. 102-587, 106 

Stat. 5064

5283.003 ** √ Payments from the General Fund, Marine Mammal Unusual Mortality Event Fund, 

National Oceanic and Atmospheric Administration

106 Stat. 5064

5284.001 ** Permit Title Registration Fee, Limited Access System Administration Fund, National 

Oceanic and Atmospheric Administration

110 Stat. 3591-3592

5284.002 ** √ Interest on Investment, Limited Access System Administration Fund, National Oceanic 

and Atmospheric Administration

110 Stat. 3591-3592

5285.001 ** √ Reserve Account, Defense, Forest Products Program 98 Stat. 1522, 1523

5286.001 ** √ Fees Collected for Use of National Science Center Facilities 99 Stat. 763, 764

5287.001 ** √ Medical Care Collections Fund, Veterans Affairs 111 Stat. 668

5287.003 ** √ Medical Care Collections Fund, First Party Collections, Veterans Affairs 38 U.S.C. 1710 (f)(1)

5287.004 ** √ Medical Care Collections Fund, Third Party Collections, Veterans Affairs 38 U.S.C. 1729 

(a)(1)

5287.005 ** √ Medical Care Collections Fund, Asset Sales, Veterans Affairs 117 Stat. 482, 38 

U.S.C. 1729A, 

1729B

5287.006 ** √ Parking Fee, Medical Care Collections Fund, Veterans Affairs 117 Stat. 482, 38 

U.S.C. 1729A, 

1729B

5287.007 ** √ Compensated Work Therapy, Medical Care Collections Fund, Veterans Affairs 117 Stat. 482, 38 

U.S.C. 1729A, 

1729B
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-27

5287.008 ** √ Payments from Compensation and Pension, Medical Care Collections Fund, Veteran 

Affairs

117 Stat. 482, 38 

U.S.C. 1729A, 

1729B

5287.009 ** √ Medical Care Collections Fund, Long-Term Care Copayments, Veterans Affairs 117 Stat. 482, 38 

U.S.C. 1729A, 

1729B

5287.010 ** √ Medical Care Collections Enhanced-Use Lease Proceeds, Veterans Affairs 117 Stat. 482, 38 

U.S.C. 1729A, 

1729B

5287.011 ** √ Medical Care Collections Fund, Third Party Prescription Claims, Veterans Affairs 38 U.S.C. 1729 

(A)(1)

5287.013 ** √ Medical Care Collections Fund, Fee Basis Third Party Collections, Veterans Affairs 38 U.S.C. 1729 

(A)(1)

5289.001 √ Proceeds from the Sale of Weeks Island Oil, SPR Decommissioning Fund, Energy 110 Stat. 33, Sec. 

125

5293 √ Licensing and Other Services, Environmental Protection Agency 42 U.S.C. 7503nt

5294.001 √ Sale of Natural Gas and Oil Shale, 1N3, Bureau of Land Management, Interior 111 Stat. 2059, Sec. 

743(f)

5295 √ Environmental Services, Environmental Protection Agency 104 Stat. 2504

5297.001 Exxon Valdez Settlement Fund Environmental Protection Agency 106 Stat. 1603

5300.001 √ FHA Mutual Mortgage Insurance Guaranteed Loans, Negative Subsidies 2 U.S.C. 661d

5300.004 √ FHA Mutual Mortgage Insurance Guaranteed Loans, Subsidy Balance Transfer 2 U.S.C. 661d

5301.001 √ GNMA Guarantees of Mortgage-Backed Securities, Guaranteed Loans, Negative 

Subsidies

2 U.S.C. 661d

5336.001 √ Defense Export Loan Guarantees, Negative Subsidies 2 U.S.C. 661d

5336.003 √ Defense Export Loan Guarantees, Downward Re-Estimates of Subsidies 2 U.S.C. 661d

5360.001 ** √ Charges, User Fees and Natural Resource Utilization, Land Between the Lakes, Forest 

Service

112 Stat. 2681-315

5361.001 ** √ Deposits for Administration of Rights-of-Way and Other Land Uses Fund, Forest 

Service

113 Stat. 1501A-196, 

Sec. 331

5362.002 ** √ Interest on Investments, Environmental Restoration Fund, National Oceanic and 

Atmospheric Administration

111 Stat. 1608

5363.001 ** √ Miscellaneous Collections, Valles Caldera Fund, Forest Service 114 Stat. 605

5363.002 ** √ Earnings on Investments, Valles Caldera Fund, Forest Service 114 Stat. 605

5365.001 √ Vietnam Debt Repayment Fund, Vietnam Education Foundation 114 Stat. 2763A-256

5365.003 ** √ Gifts and Donations, Vietnam Education Foundation 114 Stat. 2763

5369.003 ** √ Sale of Northeast Home Heating Oil Reserve, Energy 42 U.S.C. 6250c

5374.001 ** Registration Service Fees, Pesticide Registration Fund, Environmental Protection 

Agency

118 Stat. 427

5374.002 ** Interest on Investments, Pesticide Registration Fund, Environmental Protection Agency 118 Stat. 427

5378.001 ** √ Student and Exchange Visitor Fee, Border and Transportation Security, Homeland 

Security

110 Stat. 309-706

5381.001 ** Receipts, Acquisition Workforce Training Fund, General Services Administration 117 Stat. 1664

5384.001 ** Payments from HI, Stabilization Fund 117 Stats. 2447 and 

2185

5384.003 ** Payments from SMI, Stabilization Fund 117 Stats. 2447 and 

2185

5385.001 ** Fees, Aviation Security Capital Fund, Transportation Security Administration, 

Homeland Security

117 Stat. 2567(h)(1)

5387.001 Flight Training Background Check Fee Account, Transportation Security 

Administration, Homeland Security

117 Stat. 2572; 

Sec. 612 (44939)(g) 

(1)(2)(A)(B)

5389.001 √ H-1B and L Fraud Prevention and Detection Account, Citizenship and Immigration 

Services, Homeland Security

118 Stat. 3357; Sec. 

426(b)(1)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-28

5390.001 ** √ Unclaimed Checkpoint Money, Transportation Security Administration, Homeland 

Security

118 Stat. 1317-1318, 

Sec. 515(a)

5391.001 ** Postal Service Contributions for Benefits Accruing to Current Workers, Office of 

Personnel Management

P.L. 109-435

5391.002 ** Earning on Investments, Postal Service Contributions for Retiree Health, Office of 

Personnel Management

P.L. 109-435

5391.003 ** Postal Service Contributions for Benefits for Current Retirees, Office of Personnel 

Management

P.L. 109-435

5391.004 ** Transfer from Civil Service Fund to Excess Postal Pension, Retiree Health Benefits, 

Office of Personnel Management

P.L. 109-435

5391.005 ** Transfer from Postal Service Fund 2006 Escrow Amounts, Retiree Health Benefits 

Fund, Office of Personnel Management

P.L. 109-435

5392.001 ** √ Lease of Land and Buildings, National Cemetery Administration Facilities Operation 

Fund, Veterans Affairs

118 Stat. 3623

5395.001 ** Collections, Host Country Resident Contractors Separation Liability Fund, Peace CorpsP.L. 110-86

5396.001 ** Digital Television Transition and Public Safety Fund, National Telecommunications 

and Information Administration

120 Stat. 22, Sec 

3004(E)(i)

5397.001 ** √ White Pine County Special Account, 85% Federal Share of Receipts, Bureau of Land 

Management

P.L. 109-423, 120 

Stat. 3030

5409 √ Railroad Safety Inspection Fees, Federal Railroad Administration 104 Stat. 1388-359

5412.001 √ Fees for Glacier Bay National Park, National Park Service 110 Stat. 4185, Sec. 

703

5413.001 ** √ Recreation Enhancement Fee Program, Bureau of Land Management P.L. 108-447, Sec. 

807

5415.001 ** √ Fees for Services, Environmental Dispute Resolution Fund 112 Stat. 10

5415.002 ** √ Interest on Investments, Environmental Dispute Resolution Fund 112 Stat. 10

5419.001 √ State Supplemental Fees, Social Security Administration 111 Stat. 

596(a)(4)(b)

5422.001 ** Aviation user Fees, Overflight Fees, Federal Aviation Administration 110 Stat. 3247-48,

Sec. 276

5422.003 ** Property Disposal or Lease Proceeds, Aviation User Fees, Federal Aviation 

Administration, Transportation

P.L. 104-264, 110 

Stat. 3249, 49 U.S.C.

41742

5422.004 Aviation Fees, Overflight Fees, Federal Aviation Administration, Transportation P.L. 108-176, 117 

Stat. 2532 Sec. 229, 

49 U.S.C. 45301

5422.005 ** √ Settlements and Miscellaneous Receipts, Aviation Use Fees, Transportation 49 U.S.C. 45303

5425.001 ** Court Award, OCS Rent and Bonuses, Environmental Improvement and Restoration 

Fund, Office of Natural Resources Revenue, Interior

111 Stat. 1607, Sec.

401 (a)

5425.002 ** √ Interest Earned, Environmental Improvement and Restoration Fund, Office of Natural 

Resources Revenue, Interior

111 Stat. 1607, Sec. 

401 (a)

5425.003 ** Court Award, OCS Escrow Account, Interest, Environmental Improvement and 

Restoration Fund, Office of Natural Resources Revenue, Interior

111 Stat. 1607, Sec. 

401 (a)

5427.001 ** Spectrum Auction Subsidy Fund, Federal Communication Commission 47 U.S.C.

309(j)(8)(a)

5428.001 Elk Hills School Lands Fund, Energy Programs, Energy 110 Stat. 635

5429.001 ** √ Rossmoor Liquidating Trust Settlement Account 110 Stat. 530

5431.001 ** √ Park Concessions Franchise Fees, National Park Service

5432.001 ** √ New Installment Agreements, Internal Revenue Service, Miscellaneous Retained Fees, 

Treasury

31 U.S.C. 9701

5432.003 ** √ Restructured Installment Agreements, Internal Revenue Service, Miscellaneous 

Retained Fees, Treasury

31 U.S.C. 9701

5432.004 ** Enrolled Agent Fees Increase, Internal Revenue Service, Miscellaneous Retained Fees, 

Treasury

31 U.S.C. 9701
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-29

5432.005 ** √ General Fees, Internal Revenue Service 31 U.S.C. 9701

5432.006 ** Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees, Internal Revenue 

Service, Treasury

31 U.S.C. 9701

5432.007 ** √ Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained 

Fees, Treasury

26 U.S.C. 7809 (c)

5433.001 ** √ Underpayment and Fraud Collection, Internal Revenue Service 110 Stat. 1473-1474

5439.001 ** Access Fees, Western Pacific Sustainable Fisheries Fund, National Oceanic and 

Atmospheric Administration

110 Stat. 3601

5441.001 ** √ Burden Sharing Contribution, Defense, Kuwait 110 Stat. 482

5441.003 ** √ Burden Sharing Contribution, Defense, Japan 110 Stat. 482

5441.004 ** √ Burden Sharing Contribution, Defense, South Korea 110 Stat. 482

5441.005 ** √ Burden Sharing Contribution, Defense (QATAR) 110 Stat. 482

5441.006 ** √ Burden Sharing Contribution, Defense, United Kingdom 10 U.S.C. 2350J

5441.007 ** √ Contributions for Burdensharing and Other Cooperative Activities (Saudi Arabia) 10 U.S.C. 2350J

5441.008 ** √ Contributions for Burdensharing and Other Cooperative Activities (United Arab 

Emirates)

10 U.S.C. 2350J

5441.009 ** √ Contributions for Burdensharing and Other Cooperative Activities (Poland) 10 U.S.C. 2350J

5442.001 ** √ Proceeds, Department of Defense, Korean War Commemoration Account 111 Stat. 1918 and 

1919

5445.001 ** √ Non-Federal Fee, Debt Collection Fund, Bureau of Fiscal Service, Treasury 31 U.S.C. 3711(g)(7)

5445.003 √ Debt Collection Fund, Bureau of Fiscal Service, Treasury 31 U.S.C.

3711(g)(11)

5445.004 ** √ Federal Fee, Debt Collection Fund, Bureau of the Fiscal Service, Treasury 31 USC 3711(g)(7)

5450.001 ** Immigration Detention Account, Justice 110 Stat. 3009-648

5451.001 ** √ Fines and Penalties, Immigration Enforcement Account, U.S. Customs and Border 

Protection, Homeland Security

110 Stat. 3009-651

5451.003 ** √ Civil Penalties, Failure to Depart and Document Fraud, Immigration Enforcement 

Account, U.S. Immigration and Customs Enforcement, Homeland Security

8 U.S.C. 1330(b)(1)

5455.002 ** √ Interest on Investment, Dutch John Fund Federal Property Disposition and Assistance, 

Bureau of Reclamation

112 Stat. 3052, Sec. 

10(m)(1)

5459.001 √ Capital Asset Fund, Veterans Affairs 118 Stat. 2388, Sec. 

411(b)(1)

5462.001 ** √ Hardwood Technology Transfer and Applied Research Fund, Forest Service 112 Stat. 297-298, 

Sec. 343(e)

5463.001 ** √ User Fees for Filming and Photography on Public Lands, Fish and Wildlife Service, 

Interior

16 U.S.C. 4601-6d(e)

5469.001 ** √ Sale of Land, Lincoln County Land Act, Bureau of Land Management 114 Stat. 1048(b)

5469.002 ** √ Earnings on Investments, Lincoln County Land Act, Bureau of Land Management 114 Stat. 1048(c)

5470.001 ** √ White River Oil Shale Mine, Utah Sales, Bureau of Land Management 114 Stat. 961, Sec. 

154(d)(1)

5472.001 ** √ Non-DOD Employing Agency Contributions, DOD Medicare-Eligible Retiree Health 

Care Fund

118 Stat. 1991, Sec. 

725

5472.002 ** √ Earnings on Investments, DOD Medicare-Eligible Retiree Health Care Fund 114 Stat. 179-184

5472.003 ** √ Federal Contributions, DOD Medicare-Eligible Retiree Health Care Fund 114 Stat. 179-184

5472.004 ** √ Refunds Received, DOD Medicare-Eligible Retiree Health Care Fund 114 Stat. 179-184

5472.005 Department of Defense Contributions, DOD Retiree Health Care Fund 118 Stat. 1991, Sec. 

725

5483.001 ** √ Federal Payments, San Gabriel Basin Restoration Fund, Bureau of Reclamation 114 Stat. 2763A222-224

5483.002 ** √ Earnings on Investments, San Gabriel Basin Restoration Fund, Bureau of Reclamation 114 Stat. 2763A222-224

5483.003 ** √ Non-Federal Contributions, San Gabriel Basin Restoration Fund, Bureau of 

Reclamation

114 Stat. 2763A222-224
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-30

5485.001 ** √ Funds Reserved, Title II Projects on Federal Lands, Bureau of Land Management 114 Stat. 1613, S. 

103(c)(2)(A)

5485.003 ** √ Payment from the General Fund, Title II Projects on Federal Lands, Bureau of Land 

Management

114 Stat. 1613, S. 

103(c)(2)(A)

5488.001 ** Arctic National Wildlife Refuge, Rent, Royalties, and Bonuses, (Alaska Share), Office 

of Natural Resources Revenue, Interior

PL 115-97 131 

STAT 2235-2237, 

Sec. 20001

5493.001 √ User Fees, Fund for Non-Federal Use of Disposal Facilities, Corps of Engineers 33 U.S.C. 2326a(b)

5494.001 √ Donations, Exotic Bird Conservation Fund, U.S. Fish and Wildlife Service 16 U.S.C. 4913

5494.003 Excess Fines, Penalties, and Forfeitures, Exotic Bird Conservation Fund, U.S. Fish and 

Wildlife Service

16 U.S.C. 4913

5497.001 ** √ Employing Agency Contributions, Foreign Service National Defined Contributions 

Retirement Fund, State

22 U.S.C. 3968(a)(1)

5497.002 ** √ Interest on Investments, Foreign Service National Defined Contributions Retirement 

Fund, State

22 U.S.C. 3968(a)(1)

5497.005 ** √ Employee Contributions, Foreign Service National Defined Contributions Retirement 

Fund, State

22 U.S.C. 3968 

(a)(1)

5498.001 ** √ Gifts, September 11th Victim Compensation, Justice 115 Stat. 240

5500.001 ** √ Federal Contribution, Federal Supplemental District of Columbia Pension Fund 111 Stat. 725-726, 

Sec. 11051

5500.002 ** √ Earnings on Investments in U.S. Securities, Federal Supplemental District of Columbia 

Pension Fund

111 Stat. 725-726, 

Sec. 11051

5501.001 ** √ Gifts, Community Partnership Enhancement, U.S. Fish and Wildlife Service 112 Stat. 1576, 

Sec. 5(d)

5501.003 ** √ Proceeds from Cooperative Agreements, Community Partnership Enhancement, U.S. 

Fish and Wildlife Service

112 Stat. 1576, 

Sec. 5(d)

5506.001 ** √ Stewardship Contracting Product Sales, Funds Retained, Bureau of Land Management 117 Stat. 275,

Sec. 323

5509.001 ** √ Gift, Senate Preservation Fund, Library of Congress, Senate P.L. 108-83, 117 Stat. 

1012

5510.001 ** Fees, Private Collection Agent Program, Internal Revenue Service, Treasury 26 U.S.C. 6306, 118 

Stat. 1625

5511.001 ** √ Federal Contribution, DC Federal Pension Fund 118 Stat. 3966

5511.002 ** √ Earnings on Investments, DC Federal Pension Fund 118 Stat. 3966

5511.003 ** √ Transfers from DC Federal Pension Liability Trust Fund 118 Stat. 3966

5511.004 ** √ Transfers from the Federal Supplemental DC Pension Fund 118 Stat. 3966

5512.001 ** Spectrum Relocation Activities, Executive Office of the President 47 U.S.C. 928, Sec. 

118

5523.001 ** √ OCS Receipts, Ultra-Deepwater and Unconventional Natural Gas and Other Petroleum 

Research Fund

109-58 119 Stat. 924

5530.001 ** √ Proceeds From Uranium Sales, Energy 119 Stat. 2281

5531.001 ** 3.08 Percent of Custom Duties, Agricultural Disaster Relief Trust Fund, Farm Service 

Agency, Agriculture

122 Stat. 2260-2261, 

Section 902 (19 

U.S.C. 2497a)

5531.002 ** √ Earnings on Investments, Agricultural Disaster Relief Trust Fund, Farm Service 

Agency, Agriculture

122 Stat. 2260-2261, 

Section 902 (19 

U.S.C. 2497a)

5532.001 ** Fees on GSEs for Administrative Expenses, Federal Housing Finance Agency P.L. 110-289, Title 1, 

Sec. 1101

5532.002 ** √ Interest Earnings on Investments in Treasury Securities, Federal Housing Finance 

Agency

P.L. 110-289, 122 

Stat. 2669, Sec. 

1106(f)(6)

5533.001 ** Wool Manufacturers Trust Fund, United States Customs and Border Protection, 

Homeland Security

118 Stat. 2602(c)(1)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-31

5535.001 ** Outer Continental Shelf Rents and Bonuses, State Share From Certain Gulf of Mexico 

Leases, Office of Natural Resources Revenue, Interior

120 Stats. 2922, 

3004, and 3006

5535.002 ** Outer Continental Shelf Royalties, Office of Natural Resources Revenue, Interior 120 Stats. 2922, 

3004, and 3006

5537.001 ** √ San Joaquin River Restoration Fund Receipts, Bureau of Reclamation, Interior P.L. 111-11

5537.003 √ San Joaquin River Restoration Fund Receipts, Bureau of Reclamation, Interior P.L. 111-11, Sec. 

10009C, 2

5540.001 ** √ Stewardship Contracting Product Sales, Funds Retained, Agriculture, Forest Service 16 U.S.C. 2104 note

5542.001 ** Detention and Removal Operations Fees, U.S. Immigration and Customs Enforcement, 

Homeland Security

8 U.S.C. 1356(m); 

P.L. 107-296, Sec. 

476c

5543.001 ** √ International Registered Traveler Program Fund, U.S. Customs and Border Protection, 

Homeland Security

P.L. 110-161, 121 

Stat. 2091-2092

5545.001 ** √ Fees, Airport Checkpoint Screening Fund, Transportation Security Administration, 

Homeland Security

P.L. 110-161, page 

209

5549.001 ** √ Gifts and Contributions, Dwight D. Eisenhower Memorial Fund 122 Stat. 783(2)

5549.002 ** √ Earnings on Investments, Dwight D. Eisenhower Memorial Fund P.L. 107-117 Stat. 

2273 Sec. 8120(n)(3)

5551.002 ** √ Interest, Child Enrollment Contingency Fund, Centers for Medicare and Medicaid 

Services, Health and Human Services

P.L. 111-3

5554.001 ** √ Washington County, Utah Land Acquisition Account, Bureau of Land Management, 

Interior

P.L. 111-11, 123 

Stat. 1091

5555.001 √ Administration Fees, Special Benefits for Certain World War II Veterans, Social 

Security Administration

42 U.S.C. 1010

5556.001 ** √ Owyhee Land Acquisition Account, Bureau of Land Management, Interior P.L. 111-11, 123 

Stat. 1039

5556.003 ** √ Payment from Federal Land Disposal Account to Owyhee Land Acquisition Account, 

Bureau of Land Management, Interior

P.L. 111-11

5557.001 ** √ Student Financial Assistance Debt Collection, Education 110 Stat. 1321-367

5558.001 ** √ Carson City Special Account, Bureau of Land Management, Interior P.L. 111-11, 123 

Stat. 1113

5559.001 ** √ Silver Saddle Endowment Account, Bureau of Land Management, Interior P.L. 111-11, 123 

Stat. 1114

5561.001 ** √ State Share, Carson City Land Sales, Bureau of Land Management, Interior P.L. 111-11, 123 

Stat. 1113

5562.001 Ford Island Improvement Account, Net Sale of Assets 10 U.S.C. 2814 Sec. 

(h)

5563.000 ** √ Contributions to Conservation Programs, Natural Resources Conservations Service, 

Agriculture

16 U.S.C. 3841(E)(1)

5563.001 ** √ Contributions to Conservation Programs, Natural Resources Conservations Service, 

Agriculture

16 U.S.C. 3841(E)(1)

5564.001 ** Fees on GSES for Administrative Expenses, Federal Housing Finance Agency Office of the 

Inspector General

P.L. 110-289, Sec. 

1105

5565.001 ** √ Transfer of Sales of Power and Energy Related Services, SWPA, Power Marketing 

Administration, Energy

P.L. 111-85

5566.001 ** Registration Fees, Securities and Exchange Commission Reserve Fund P.L. 111-203, 124 

Stat. 1954 (E) (1)

5567.001 ** Monetary Sanctions, Investor Protection Fund, Securities and Exchange Commission P.L. 111-203

5567.002 ** √ Interest, Investor Protection Fund, Securities and Exchange Commission P.L. 111-203

5569.001 ** √ Fees, APEC Business Travel Card Account, Customs and Border Protection, Homeland 

Security

P.L. 112-74, 125 Stat. 

550

5570.001 ** √ Fees, Interagency America the Beautiful Pass Revenues, Corps of Engineers – Civil 16 U.S.C. 6804(a)

5572.001 ** √ Contributions, Public Defender Service for the District of Columbia PL 114-118, 130 

STAT 13 Sec. 4
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-32

5573.001 ** √ Rent From Mineral Leases, Permit Processing Fund, Bureau of Land Management 119 Stats. 725, 671, 

and 695

5573.003 ** √ Oil and Gas Permit Processing Fee – 85%, Bureau of Land Management, Interior P.L. 113-291, 128 

Stat. 

3760(d)(3)(A)(ii)

5573.004 √ Oil and Gas Permit Processing Fee – 15%, Bureau of Land Management, Interior P.L. 113-291, 128 

Stat. 

3760(d)(3)(A)(i)

5574.001 ** Geothermal Lease Revenues, County Share, Office of Natural Resources Revenue, 

Interior

119 Stats. 740, 663

5575.001 ** √ Geothermal Lease Revenues, Interior Share 119 Stats. 725, 671, 

and 695

5576.001 ** √ Leases From Naval Petroleum Reserve Numbered 2 Lands 119 Stats. 725, 671, 

and 695

5577.003 ** Interstate Land Sales, Bureau of Consumer Financial Protection 111-203, 124 Stat. 

2105, Sec. 1098A

5578.001 ** Penalties and Fines, Consumer Financial Protection, Bureau of Consumer Financial 

Protection

P.L. 111-203, 124 

Stat. 1978

5581.001 ** GSE Assessments, HOPE Reserve Fund, Bureau of the Fiscal Service, Treasury P.L. 110-289; 

Housing and 

Recovery Act of 2008

5583.001 ** √ Fisheries Enforcement Asset Forfeiture Fund Deposits, National Oceanic and 

Atmospheric Administration, Commerce

P.L. 112-55, 125 Stat. 

602

5584.001 ** √ Sanctuaries Enforcement Asset Forfeiture Fund Deposits, National Oceanic and 

Atmospheric Administration, Commerce

P.L. 112-55, 125 Stat. 

602-603

5585.001 Fees, Travel Promotion Fund, Corporation for Travel Promotion P.L. 111-145

5586.001 ** Risk-based Assessments, Orderly Liquidation Fund, Federal Deposit Insurance 

Company

P.L. 111-203, 124 

Stat. 1506 S210 (N) 2

5586.002 ** √ Interest, Orderly Liquidation Fund, Federal Deposit Insurance Company P.L. 111-203, 124 

Stat. 1506 S210 (N) 2

5589.001 ** √ Gifts and Bequests, World War I Centennial Commission P.L. 112-272, 126 

Stat. 2449

5590.001 ** Fees and Assessments, Financial Research Fund, Departmental Offices, Treasury P.L. 111-203, Sec. 

155 (B)(1)

5590.002 ** √ Interest, Financial Research Fund, Departmental Offices, Treasury P.L. 111-203, Sec. 

155 (B)(1)

5590.003 ** Transfer from the Federal Reserve, Financial Research Fund, Departmental Offices, 

Treasury

P.L. 111-203, Sec. 

155 (B)(1)

5593.001 ** √ Reclamation Water Settlements Fund, Bureau of Reclamation, Interior P.L. 111-11, 123 

Stat. 1375, 1378-

1379

5593.002 ** √ Earnings on Investments, Bureau of Reclamation, Interior P.L. 111-11, 123 

Stat. 1375, 1378-

1379

5595.001 ** Electronic System for Travel Authorization (ESTA), U.S. Customs and Border 

Protection, Homeland Security

P.L. 111-145, 124 

Stat. 56

5598.001 ** Fees, North Pacific Fishery Observer Fund, National Oceanic and Atmospheric 

Administration, Commerce

16 U.S.C. 1862(d)

5598.002 ** √ Interest on Investments, North Pacific Fishery Observer Fund, National Oceanic and 

Atmospheric Administration, Commerce

16 U.S.C. 1862(d)

5602.001 √ Concessions Fees, Army National Military Cemeteries, Army P.L. 113-66, 127 Stat. 

777 Sec. 585

5605.001 ** √ Gifts and Donations, Denali Commission P.L. 112-141, Sec. 

1520
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-33

5605.002 ** √ Earnings on Investments, Denali Commission P.L. 112-141, Sec. 

1520

5606.001 ** Fines, Penalties, and Forfeitures, Domestic Trafficking Victims’ Fund, Office of Justice 

Programs, Justice

P.L. 114-22, 129 Stat. 

229 Sec. 101(C)

5607.001 ** √ Fees, Special Use Permit Fees, Corps of Engineers-Civil 16 U.S.C. 6806(a)(d)

5608.001 ** Fines, Penalties, and Forfeitures, United States Victims of State Sponsored Terrorism 

Fund, General Legal Activities, Justice

P.L. 114-113, 129 

Stat. 3012-3014, Sec. 

404(e)

5608.002 ** √ Earnings on Investments, United States Victims of State Sponsored Terrorism Fund, 

General Legal Activities, Justice

P.L. 114-113, 129 

Stat. 3012-3014, Sec. 

404(e)

5610.001 ** √ TV Broadcaster Relocation Fund Receipts, Federal Communications Commission P.L. 112-96, 126 Stat. 

228 Sec. 6403(d)(1)

5612.001 ** √ Ojito Land Acquisition, Interior P.L. 109-94, 119 

Stat. 2109

5613.001 ** √ Contributions for Mutually Beneficial Activities (Kuwait), Defense P.L. 114-92, Sec. 

2804

5615.001 √ Proceeds from Sale of Oil, Energy Security and Infrastructure Modernization Fund, 

Energy

P.L. 114-74, 129 Stat. 

590, Sec. 404

5616.001 ** √ Federal Payments, Support of Athletic Programs, Air Force 10 U.S.C. 9362(e), 10 

U.S.C. 9362(i)

5616.003 ** √ Contributions, Support of Athletic Programs, Air Force 10 U.S.C. 9362(e), 10 

U.S.C. 9362(i)

5616.004 ** √ Proceeds, Support of Athletic Programs, Air Force 10 U.S.C. 9362(e), 10 

U.S.C. 9362(i)

5621.001 ** Rents and Charges for Quarters, Bureau of Indian Education, Interior P.L. 116-94 133 Stat. 

2700-2701

5622.001 ** Fees, Special Compliance Personnel Program, Internal Revenue Service, Treasury P.L. 114-94, 129 Stat. 

1736, 26 U.S.C. 

6307(a)

5623.001 Fees, HIRE Vets Medallion Award Fund, Departmental Management, Labor P.L. 115-31, 131 

Stat. 841, SEC. 5

5624.001 ** √ Repayment of Reimbursement Costs, Aging Infrastructure Account, Interior 43 U.S.C. 510b(d)

5627.001 √ General Fund Payment, State Response to the Opioid Abuse Crisis, CURES Act P.L. 114-255, Sec. 

1003(b)(3)(A)

5628.001 √ General Fund Payment, NIH Innovation, CURES Act P.L. 14-255, sec. 

1002(b)(2)(B)

5629.001 √ General Fund Payment, FDA Innovation, CURES Act P.L. 114-255, Sec. 

1002(b)(2)(B)

5630.001 ** √ Proceeds from Sale of World War II 75th Anniversary Commemorative Memorabilia, 

Navy

P.L. 115-433, 132 

STAT 5524

5630.003 ** √ Donations, Department of Defense World War II Commemorative Fund, Navy P.L. 115-433, 132 

STAT 5524

5633.001 ** Fees for Regulatory and Judicial Services, United States Tax Court 26 U.S.C. 7473; P.L. 

114-113 129 State. 

3126, Sec. 7473

5634.001 Fees, Communications Site Administration, Forest Service, Agriculture 43 USC 1761a(f)(1)

5635.001 ** √ Payment from the Commodity Credit Corporation Fund, Pima Agriculture Cotton Trust 

Fund, Agriculture

P.L. 113-79, Page 347

Sec. 21314

5636.001 ** √ Payment from the Commodity Credit Corporation Fund, Agriculture Wool Apparel 

Manufacturers Trust Fund, Agriculture

P.L. 113-79, Page 347 

Sec. 21315

5637.002 ** √ Earnings on Investments, High-Hazard Indian Dam Safety Deferred Maintenance Fund, 

Bureau of Indian Affairs and Bureau of Indian Education, Interior

P.L. 114-322, 130 

Stat. 1741, Sec. 3101 

(b)(1)(a)(ii)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-34

5638.002 ** √ Earnings on Investments, Low-Hazard Indian Dam Safety Deferred Maintenance Fund, 

Bureau of Indian Affairs and Bureau of Indian Education, Interior

P.L. 114-322, 130 

Stat. 1741, Sec. 3101 

(b)(1)(a)(ii)

5639.002 ** √ Earnings on Investments, Low-Hazard Indian Dam Safety Deferred Maintenance Fund, 

Bureau of Indian Affairs and Bureau of Indian Education, Interior

P.L. 114-322, 130 

Stat. 1749, Sec. 

3211(2)

5648.001 ** √ Power Revenues, Indian Irrigation Projects 25 U.S.C. 385c

5648.002 ** √ Earnings on Investments, Power Revenues, Indian Irrigation Projects 25 U.S.C. 385c 

5649 √ Deposits from Sale and Transmission of Electric Energy, Southwestern Power 

Administration

16 U.S.C. 825s-1

5653 √ Deposits from Sale and Transmission of Electric Energy, Southeastern Power 

Administration

16 U.S.C. 825s-2

5656.001 ** √ Revenues, Colorado River Dam Fund, Boulder Canyon Project, Bureau of Reclamation 43 U.S.C. 617a;618c

5662.001 ** √ Sale of Water, Sec. 40(d), Mineral Leasing Act of 1920 30 U.S.C. 229a

5663.001 ** √ Deposits for Educational Expenses, Children of Employees, Yellowstone National Park 16 U.S.C. 40c

5664.001 √ User Fees, TSCA Service Fee Fund, Environmental Protection Agency P.L. 115-31, 115 

Stat. 469; 15 U.S.C. 

2625(b)(3)

5666.001 ** √ Fees from Visitors to Grand Teton and Yellowstone National Parks, 25-Percent Fund 16 U.S.C. 406d-3

5667.001 ** √ Fees from Leased Federally Acquired Properties, Independence National Historical 

Park

16 U.S.C. 407s

5668.002 ** √ Interest Earned on Investments, Blackwater Water Settlement Implementation Fund, 

Bureau of Reclamation, Interior

P.L. 114-322; 130 

STAT 1837-1838

5670.001 ** √ Judgment Fund Payment, Trust Land Consolidation Fund, Bureau of Trust Funds 

Administration, Interior

P.L. 111-291, Sec. 

101, 124 Stat. 3067

5676.001 ** Fines and Fees, District of Columbia Victims Compensation Fund, District of 

Columbia Courts

P.L. 106-113, Sec. 

160

5677.001 Penalties, Abandoned Seafarers Fund, Coast Guard, Homeland Security 46 U.S.C. 11113

5677.003 √ Reimbursements and Recoveries, Abandoned Seafarers Fund, Coast Guard, Homeland 

Security

46 U.S.C. 11113

5680.001 √ Taxes, Duties and Fees, Guam World War II Claims Fund P.L. 114-328, 130 

Stat. 2643

5680.003 ** Taxes, Duties and Fees, Guam World War II Claims Fund PL 114-328, 130 

STAT 2643-2644, 

Sec. 1703 and 1704, 

22 USC 1621 note

5687.001 ** Deposits, Duties and Taxes, Puerto Rico, United States Customs Service 48 U.S.C. 740

5688.001 ** Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset, 

United States Customs Service

114 Stat. 1549A-75

5693.001 ** Proceeds from the Sale of Forfeited or Seized Property and Monetary Instruments, 

United States Custom Service

98 Stat. 2986, 2987

5693.002 ** √ Earnings on Investments, Customs Forfeitures Fund 98 Stat. 2986, 2987

5694 √ Fees, Customs and Border Protection Services at User Fee Facilities, U.S. Customs and 

Border Protection, Homeland Security

P.L. 101-207, 103 

Stat. 1835 SEC. 3(f), 

19 U.S.C. 58b

5695.030 √ Customs Merchandise Processing Fee, United States Customs Service 100 Stat. 1965

5695.040 √ U.S. Customs User Fees Account, Excess Inspection Fees (1994-1997), Homeland 

Security

19 U.S.C. Sec. 

58C(F)(1)

5695.050 Elimination of NAFTA Certain Customs Fees Exemption, Homeland Security P.L. 112-42, 125 

Stat. 495

5697.001 ** Forfeited Cash and Proceeds from the Sale of Forfeited Properties, Treasury Forfeiture 

Fund

106 Stat. 1776

5697.002 ** √ Earnings on Investments, Treasury Forfeiture Fund 106 Stat. 1783
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-35

5700.001 √ Contributions for Telecommunications Relay Services, Telecommunications Relay 

Services Fund

47 U.S.C.

225(d)(3)(B)

5701.001 ** √ Fees, National Flood Insurance Reserve Fund, Homeland Security P.L. 112-141, 126 

Stat. 922

5701.002 ** √ Earnings on Investments, National Flood Insurance Reserve Fund, Homeland Security P.L. 112-141, 126 

Stat. 922

5702.001 ** √ Temporary L-1 Visa Fees, 9-11 Response and Biometric Exit Account, U.S. Customs 

and Border Protection, Homeland Security

P.L. 114-113, 129 

Stat. 3006-3008, Sec. 

411

5702.003 ** √ Temporary H-1B Visa Fees, 9-11 Response and Biometric Exit Account, U.S. Customs 

and Border Protection, Homeland Security

P.L. 114-113, 129 

Stat. 3006-3008, Sec. 

411

5704.001 Water Storage Enhancement Receipts, Bureau of Reclamation, Interior P.L. 114-322 130 

Stat. 1881

5705.001 ** √ Fees, EB-5 Integrity Fund, U.S. Citizenship and Immigration Services, Homeland 

Security

8 U.S.C. 

1153(b)(5)(J)

5710.001 ** √ Sale of Real Property, U.S. Coast Guard Housing Special Fund, Coast Guard, 

Homeland Security

P.L. 111-281, Stat. 

2919

5710.003 √ Sale of Real Property, U.S. Coast Guard Housing Special Fund, Coast Guard, 

Homeland Security

P.L. 111-281, 124 

Stat. 2919

5713.001 ** √ Consular and Border Security Programs, Expedited Passport Fees, State P.L. 115-31, 131 

Stat. 716; P.L. 116-

260, 134 Stat. 1812

5713.003 √ Consular and Border Security Programs, Passport Security Surcharge, State P.L. 115-31, 131 

Stat. 716

5713.004 √ Consular and Border Security Programs, Western Hemisphere Travel Initiative 

Surcharge, State

P.L. 115-31, 131 

Stat. 716

5713.005 √ Consular and Border Security Programs, Machine Readable Visa Fee, State P.L. 115-31, 131 

Stat. 716

5713.006 √ Consular and Border Security Programs, Immigrant Visa Security Surcharge, State P.L. 115-31, 131 

Stat. 716

5713.007 √ Consular and Border Security Programs, Affidavit of Support Fee, State P.L. 115-31, 131 

Stat. 716

5713.008 √ Consular and Border Security Programs, Diversity Visa Lottery Fee, State P.L. 115-31, 131 

Stat. 716

5713.009 ** Passport Application and Execution Fee, Consular and Border Security Programs, State PL 117-103 136 

STAT 681 Sec 7069 

(e)

5715.001 ** √ Donations, National Parks and Public Land Legacy Restoration Fund, DepartmentWide Programs, InteriorPL 116-152 134 

STAT 685

5716.001 ** √ Donations, National Parks and Public Land Legacy Restoration Fund, Forest Service, 

Agriculture

54 USC 200402

5733.001 ** Receipts, Risk Adjustment Program, Centers for Medicare and Medicaid Services P.L. 111-148, 124 

Stat. 211 Sec. 1343

5722.001 ** √ Contributions, Public Defender Service for the District of Columbia PL 114-118, 130 

STAT 13 Sec. 4

5735.001 ** Contributions, Transitional Reinsurance Program, Centers for Medicare and Medicaid 

Services

P.L. 111-148, 124 

Stat. 208 Sec. 1341

5736.001 √ Transfers from Presidential Election Campaign Fund, 10-year PRIF, National Institutes 

of Health

P.L. 113-94, 128 

Stat. 1085 Sec. 

2(a)(i)(2)

5737.001 ** Deposits, Internal Revenue, Collections for Puerto Rico 26 U.S.C. 7652(a)(3)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-36

5745.001 ** √ Non-Federal Fee, Debt Collection Fund, Office of the Secretary, Health and Human

Services

31 U.S.C. 

3711g(6)(7)

5750.001 ** √ Donations and Collections, Department of Defense Vietnam War Commemoration 

Fund, Defense

P.L. 111-181, 122 

Stat. 141

5750.002 ** √ Payments to the Department of Defense Vietnam War Commemoration Fund, Defense P.L. 111-181, 122 

Stat. 141

5751.001 ** √ Collections, Contributions to the Cooperative Threat Reduction Program, Defense P.L. 111-84, 123 

Stat. 2557

5752.001 ** √ Donations and Collections, Department of Defense Korean War Commemoration Fund, 

Army

P.L. 111-383, 124 

Stat.

5753.001 ** √ Contributions from Applicants, Renewable Energy Impact Assessment and Mitigation, 

Defense

P.L. 111-383, 124 

Stat. 4201 (G)

5754.001 ** √ Department of Defense Tomb of the Unknown Soldier Commemoration Fund, Army P.L. 114-328, 130 

Stat. 2437

5760.001 ** √ Capitol Trust Account, Architect of the Capitol P.L. 113-76

Page 433

5761.001 ** √ Fees, Environmental Review and Permitting Improvement Fund, Federal Permitting 

Improvement Steering Council

P.L. 114-94 129 

STAT 1761

5762.001 √ Fees, National Park Medical Services Fund, National Park Service, Interior

5762.003 √ Donations, National Park Medical Services Fund, National Park Service, Interior

5811.001 ** √ Coinage Profit Fund 31 U.S.C. 5111

5811.002 ** √ Proceeds from Sale of Olympic Coins 31 U.S.C. 5111

5811.003 ** √ Proceeds from Sale of Statue of Liberty Coins 31 U.S.C. 5111

5811.004 ** √ Proceeds from Sale of Mount Rushmore Coins 31 U.S.C. 5111

5811.005 ** √ Proceeds from Sale of USO Coins 31 U.S.C. 5111

5811.007 ** √ Proceeds from Sale of 1992 Olympic Commemorative Coins 31 U.S.C. 5112

5811.008 ** √ Proceeds from Sale of 1992 White House Commemorative Coins 31 U.S.C. 5112; 106 

Stat. 133,139

5811.009 ** √ Proceeds from Sale of Christopher Columbus Quincentenary Coins 31 U.S.C. 5112; 106 

Stat. 133, 139

5811.011 ** √ Proceeds from Sale of World War II 50th anniversary Commemorative Coins 106 Stat. 2106-2111, 

5112

5881 √ Sale of Public Land and Materials 58 Stat. 745

5882 √ Oregon and California Land-Grant Fund (see 2229 for general account: 5884.001 for 

special accounts)

43 U.S.C. 1181d

5884.001 ** √ Payments from the General Fund, Oregon and California Land Grants, Bureau of Land 

Management

16 U.S.C. 500, 

Section 103

5896.003 ** √ Payments to Counties, National Grasslands, Forest Service 7 U.S.C. 1012

5896.005 √ National Grasslands Receipts, Forest Service 7 U.S.C. 1012

5896.011 √ Receipts from National Grasslands, Bureau of Land Management 7 U.S.C. 1012

5897 √ Coos Bay Wagon Road Grant Fund (by years) (see 2229 for general account; and 5898 

for special account)

43 U.S.C. 1181d

5898.001 ** √ Funds Reserved, Coos Bay Wagon Road Grant Lands, Bureau of Land Management 16 U.S.C. 500, 

Section 103

8000-8999 TRUST FUND RECEIPT ACCOUNTS

8004.001 ** √ Federal Contributions, Federal Supplementary Medical Insurance Trust Fund 42 U.S.C. 1395t

8004.002 ** Earnings on Investments, Federal Supplementary Medical Insurance Trust Fund 42 U.S.C. 1395t

8004.005 ** √ Premiums Collected for the Aged, Federal Supplemental Catastrophic Premium 42 U.S.C. 1395t

8004.006 ** Miscellaneous Federal Payments, Federal Supplementary Medical Insurance Trust 

Fund

42 U.S.C. 1395t

8004.007 ** √ Premiums Collected for Disabled, Federal Supplementary Medical Insurance Trust 

Fund

42 U.S.C. 1395t
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-37

8004.008 ** Fee on Branded Prescription Pharmaceutical Manufacturers and Importers, Federal 

Supplementary Medical Insurance Trust Fund

P.L. 111-148

8004.015 ** √ Supplemental Catastrophic Premium Refunds, Federal Supplementary Medical 

Insurance Trust Fund

42 U.S.C. 1395 note

8004.023 ** √ Interest Paid to the Federal Hospital Insurance Trust Fund, Federal Supplementary 

Medical Insurance Trust Fund

42 U.S.C. 1395 note

8004.029 ** √ Other Proprietary Receipts, Federal Supplementary Medical Insurance Trust Fund 42 U.S.C. 1395 note

8004.031 ** Interest, Transitional Assistance Account, Federal Supplementary Medical Insurance 42 U.S.C. 1395w

8004.032 ** √ Gifts, Medicare Prescription Drug Account, FSMI 42 U.S.C. 1395W24(d)

8004.033 ** Transfers From the Transitional Assistance Account, Medicare Prescription Drug 

Account, FSMI

42 U.S.C. 1395W24(d)

8004.034 ** Federal Contribution, State Low-Income Determinations, Prescription Drug Account, 

FSMI

P.L. 108-173, 117 Stat. 

2121

8004.035 ** Premiums Collected, Medicare Prescription Drug Account, FSMI 42 U.S.C. 1395W24(d)

8004.036 ** Payments From States, Medicare Prescription Drug Account, FSMI 42 U.S.C. 1395W24(d)

8004.037 ** Interest, Medicare Prescription Drug Account, FSMI 42 U.S.C. 1395W24(d)

8004.038 ** √ Gifts and Bequests, Transitional Assistance Account, Federal Supplementary Medical 

Insurance

42 U.S.C. 1395w

8004.040 ** Basic Premiums, Medicare Advantage, FSMI 42 U.S.C. 1395W24(d)

8004.042 ** √ Gifts, Federal Supplementary Medical Insurance Trust Fund 42 U.S.C. 1395t

8004.045 ** Medicare Refunds, FSMI 42 U.S.C. 1395i,j,t

8004.046 ** Federal Contributions for Administrative Costs, Medicare Prescription Drug Account, 

FSMI

42 U.S.C. 1395W24(d)

8004.047 ** Federal Contributions for Benefits, Medicare Prescription Drug Account, FSMI 42 U.S.C. 1395W24(d)

8004.048 ** √ Affordable Care Act Medicare Shared Savings Models, FSMI P.L. 111-148 124 Stat. 

940-941 Sec. 10307

8004.083 √ Transfers from Department of Defense, Federal Supplementary Medical Insurance 

Trust Fund

112 Stat. 2263-2264

8005.001 ** Transfers from General Fund of Amounts Equal to FICA Taxes, Federal Hospital 

Insurance Trust Fund

42 U.S.C. 1395i

8005.002 ** Earnings on Investments, Federal Hospital Insurance Trust Fund 42 U.S.C. 1395i

8005.003 ** Deposits by States, Federal Hospital Insurance Trust Fund 42 U.S.C. 418 (h)(l)

8005.005 ** Interest Payments by Railroad Retirement Board, Federal Hospital Insurance Trust 

Fund

45 U.S.C. 228e (k)

8005.006 ** √ Payments from the General Fund, Federal Hospital Insurance Trust Fund 42 U.S.C. 417

8005.007 ** √ Federal Payments for Railroad Employees, Federal Hospital Insurance Trust Fund 42 U.S.C. 1395i

8005.008 ** √ Affordable Care Act Medicare Shared Savings Models, HI P.L. 111-148 124 Stat. 

940-941 Sec. 10307

8005.009 ** √ Premiums Collected for Uninsured Individuals Not Otherwise Eligible, Federal 

Hospital Insurance Trust Fund

42 U.S.C. 1395i

8005.010 ** Receipts from Railroad Retirement Account, Federal Hospital Insurance Trust Fund 45 U.S.C. 228e (k)

8005.011 ** Transfers from General Fund of amounts equal to taxes, Federal Hospital Insurance 

Trust Fund

42 U.S.C. 1395i

8005.012 ** Transfers from General Fund of Amounts equal to Federal Employer Contributions 

for FICA Taxes, Federal Hospital Insurance Trust Fund

42 U.S.C. 1395i

8005.013 ** Postal Service Employer Contributions, Federal Hospital Insurance Trust Fund 42 U.S.C. 1395i

8005.023 ** Interest received from Federal Supplementary Medical Insurance Trust Fund, Federal 

Hospital Insurance Trust Fund

42 U.S.C. 1395t
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-38

8005.027 ** √ Interest on Interfund Borrowings, Federal Hospital Insurance Trust Fund 42 U.S.C. 401

8005.029 ** √ Other Proprietary Receipts, Federal Hospital Insurance Trust Fund 42 U.S.C. 1395i

8005.035 ** √ Federal Hospital Insurance Trust Fund, Transfer from General Fund (OASI) Taxes 42 U.S.C. 401 note

8005.040 ** √ Basic Premiums, Medicare Advantage, FHI 42 U.S.C. 1395W24(d)

8005.042 ** √ Gifts, Federal Hospital Insurance Trust Fund 42 U.S.C. 1395i

8005.044 ** √ Payments from the General Fund for Health Care Fraud and Abuse Control Account, 

Fraud and Abuse Control Program, Federal Hospital Insurance Trust Fund

42 U.S.C. 1395i

8005.045 ** √ Federal Hospital Insurance Trust Fund Gifts (Health Care Fraud and Abuse) 42 U.S.C. 1395i

8005.046 ** √ Federal Hospital Insurance Trust Fund Transfers from the General Fund (Criminal 

Fines)

42 U.S.C. 1395i

8005.047 ** √ Federal Hospital Insurance Trust Fund Transfers from the General Fund (Civil 

Monetary Penalties)

42 U.S.C. 1395i

8005.048 ** √ Federal Hospital Insurance Trust Fund Transfers from the General Fund (Asset 

Forfeiture)

42 U.S.C. 1395i

8005.049 ** Federal Hospital Insurance Trust Fund Civil Penalties and Damages 42 U.S.C. 1395i

8005.053 ** √ Medicare Refunds, FHI 42 U.S.C. 1395i,j,t

8005.075 ** √ Federal Payments for Professional Standards Review Organizations Reviews, Federal 

Hospital Insurance Trust Fund

42 U.S.C. 1420c

8005.079 ** √ FHI Trust Fund, Payments to Pre-1957 Military Service (Quinquennial Adjustment) P.L. 98-27, 97 Stat. 103

8005.084 √ Transfers from Department of Defense, Federal Hospital Insurance Trust Fund 50 U.S.C. 98h

8006.001 ** Transfers from General Fund of Amounts Equal to FICA Taxes, Federal Old-Age and 

Survivors Insurance Trust Fund

42 U.S.C. 401

8006.002 ** Earnings on Investments, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 401

8006.003 ** Deposits by States, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 418(h)(l)

8006.005 ** Interest Payments by Railroad Retirement Board, Federal Old-Age and Survivors 

Insurance Trust Fund

45 U.S.C. 228e (k)

8006.006 ** √ Miscellaneous Federal Payments, Federal Old-Age and Survivors Insurance Trust 

Fund

42 U.S.C. 417

8006.007 ** √ Federal Payments for Special Benefits, Federal Old-Age and Survivors Insurance 

Trust Fund

42 U.S.C. 428(g)

8006.009 ** √ Tax Refund, Offset Collections, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 401(a)

8006.011 ** Transfer from General Fund of Amounts Equal to SECA Taxes, Federal Old-Age and 

Survivors Insurance Trust Fund

42 U.S.C. 401

8006.012 ** Transfers from General Fund of Amounts Equal to Federal Employer Contributions 

for FICA Taxes, Federal Old-Age and Survivors Insurance Trust Fund

42 U.S.C. 401

8006.016 ** Taxes on Benefits, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 401 note

8006.018 ** √ FOASI, General Fund Payments for Payroll Tax Holiday, SSA P.L. 111-312 Sec. 601

8006.024 ** √ Refunds for Voluntary Income Tax Withholding, Principal, Federal Old Age 

Survivors Insurance Trust Fund

42 U.S.C. 401

8006.025 ** Refunds for Voluntary Income Tax Withholding, Interest, Federal Old Age Survivors 

Insurance Trust Fund

42 U.S.C. 401

8006.029 ** √ Other Proprietary Receipts, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 401

8006.031 ** √ Attorney Fees, Federal Old-Age and Survivors Insurance Trust Fund 113 Stat. 1911

8006.042 ** √ Gifts, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 401

8006.043 ** √ Federal Payment for Pension Reform Administrative Expenses, Federal Old-Age and 

Survivors Insurance Trust Fund

42 U.S.C. 1320b-1

8006.065 ** Military Service Credits, Federal Old-Age and Survivors Insurance Trust Fund 42 U.S.C. 429

8007.001 ** Transfers from General Fund of Amounts Equal to FICA Taxes, Federal Disability 

Insurance Trust Fund

42 U.S.C. 401

8007.002 ** Earnings on Investments, Federal Disability Insurance Trust Fund 42 U.S.C. 401

8007.003 ** Deposits by States, Federal Disability Insurance Trust Fund 42 U.S.C. 418(h)(l)

8007.005 ** √ Interest Payments by Railroad Retirement Board, Federal Disability Insurance Trust 

Fund

45 U.S.C. 228c (k)
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-39

8007.006 ** √ Miscellaneous Federal Payments, Federal Disability Insurance Trust Fund 42 U.S.C. 417

8007.009 ** √ Tax Refund, Offset Collections, Federal Disability Insurance Trust Fund 42 U.S.C. 401(b)

8007.010 ** √ Receipts from Railroad Retirement Account, Federal Disability Insurance Trust Fund 45 U.S.C. 231F

8007.011 ** Transfers from General Fund of Amounts Equal to Taxes, Federal Disability 

Insurance Trust Fund

42 U.S.C. 401

8007.012 ** Transfers from General Fund of Amounts Equal to Federal Employer Contributions 

for FICA Taxes, Federal Disability Insurance Trust Fund

42 U.S.C. 401

8007.014 ** √ Interest Income, Cash Management Improvement Act, Federal Disability Trust Fund 31 U.S.C. 6501

8007.016 ** Taxes of Benefits, Federal Disability Insurance Trust Fund 42 U.S.C. 401 note

8007.018 ** √ FDI, General Fund Payments for Payroll Tax Holiday, SSA P.L. 111-312 Sec. 601

8007.022 ** Interest and Profits on Investments in Participation Certificates, Federal Disability 

Insurance Trust Fund

42 U.S.C. 401

8007.024 ** √ Refunds for Voluntary Income Tax Withholding, Principal, Federal Disability 

Insurance Trust Fund

42 U.S.C. 401

8007.025 ** Refunds for Voluntary Income Tax Withholding, Interest, Federal Disability 

Insurance Trust Fund

42 U.S.C. 401

8007.027 ** √ Interest on Interfund Borrowings, Federal Disability Insurance Trust Fund 42 U.S.C. 401 note

8007.029 ** √ Other Proprietary Receipts, Federal Disability Insurance Trust Fund 42 U.S.C. 401

8007.031 ** √ Attorney Fees, Federal Disability and Survivors Insurance Trust Fund 42 U.S.C. 406

8007.042 ** √ Gifts, Federal Disability Insurance Trust Fund 42 U.S.C. 401

8007.065 ** Military Service Credits, Federal Disability Insurance Trust Fund 42 U.S.C. 429

8010.001 ** Earnings on Investments, Social Security Equivalent Benefit Account 45 U.S.C. 231n-1

8010.002 ** Taxes, Social Security Equivalent Benefit Account, Railroad Retirement Board 45 U.S.C. 231n-1

8010.004 ** √ Advances from the General Fund for Financial Interchange Interest, Social Security 

Equivalent Benefit Account, Railroad Retirement Board

45 U.S.C. 231f(c)(4) (B)

8010.009 ** √ Advances from the General Fund, Social Security Equivalent Benefit Account, 

Railroad Retirement Board

45 U.S.C. 231n-1

8010.011 ** √ General Fund Payment, Social Security Equivalent Benefit Account, Railroad 

Retirement Board

45 U.S.C. 231n-1

8010.012 ** √ Income Tax Credits, Social Security Equivalent Benefit Account, Railroad Retirement 

Board

45 U.S.C. 231n-1

8010.013 ** Taxes on Benefits, Social Security Equivalent Benefit Account, Railroad Retirement 

Board

45 U.S.C. 231n-1

8010.018 ** Interest Transferred to Federal Hospital Insurance Trust Fund, Social Security 

Equivalent Benefit Account, Railroad Retirement Board

45 U.S.C. 231n-1

8010.021 ** Receipts Transferred to Federal Hospital Insurance Trust Fund, Social Security 

Equivalent Benefit Account, Railroad Retirement Board

45 U.S.C. 231n-1

8010.031 ** √ Receipts from Old Age and Survivors Insurance (OASI) Trust Fund, Social Security 

Equivalent Benefit Account, Railroad Retirement Board

45 U.S.C. 231n-1

8010.032 ** √ Receipts from Disability Insurance (DI) Trust Fund, Social Security Equivalent 

Benefit Account, RRB

45 U.S.C. 231n-1

8010.033 ** √ Railroad Social Security Equivalent Benefit Account, General Fund Payment for 

Payroll Tax Holiday

P.L. 111-312, Sec. 601

8011.001 ** Earnings on Investments, Railroad Retirement Account 45 U.S.C. 231n(e)

8011.002 ** Railroad Retirement Taxes, Railroad Retirement Account 45 U.S.C. 231n

8011.003 ** √ Receipts from Federal Old-Age and Survivors and Disability Insurance Trust Funds, 

Railroad Retirement Account

45 U.S.C. 231f(c)

8011.004 ** Fines and Penalties, Railroad Retirement Account 45 U.S.C. 231(L)

8011.005 ** √ Interest on Advances to Railroad Unemployment Insurance Account, Railroad 

Retirement Account

45 U.S.C. 360(d)

8011.007 ** √ Federal Payments to Railroad Retirement Trust Funds, Railroad Retirement Account 45 U.S.C. 231n

8011.009 ** √ Repayable Advances from the General Fund, Railroad Retirement Account 45 U.S.C. 231

8011.011 ** Taxes on Railroad Retirement Benefits, Railroad Retirement Account 45 U.S.C. 231n note
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-40

8011.016 ** √ Payment from the National Railroad Retirement Investment Trust, Rail Industry 

Pension Fund, Railroad Retirement Account

31 U.S.C. 6503

8011.018 ** Interest Transferred to Federal Hospital Insurance Trust Fund, Railroad Retirement 

Account

45 U.S.C. 231f(c)(2)

8011.021 ** Receipts Transferred to Federal Hospital Insurance Trust Fund, Railroad Retirement 

Account

45 U.S.C. 231f(c)

8011.096 ** Railroad Unemployment Insurance Debt Repayment Taxes, Railroad Retirement 

Account

97 Stat. 429

8015.001 ** √ Deposits of Fees, Inspection and Grading of Farm Products, Agricultural Marketing 

Service

7 U.S.C. 94, 1622h, 

1625

8015.002 ** Earnings on Investments, Inspection and Grading of Farm Products, Agricultural 

Marketing Service

7 U.S.C. 1622h 

8015.003 ** √ General Fund Payment, Expenses and Refunds, Inspection and Grading of Farm 

Products, Agricultural Marketing Service

114 Stat. 400, Sec. 

(b)&(c)

8018.001 ** √ General Fund Payment, Limitation on the Office of Inspector General, Railroad 

Retirement Board

PL 117-2 135 STAT 51 

Sec. 2904(2)

8022.001 ** Bequest of Gertrude M. Hubbard, Library of Congress, Principal Account 37 Stat. 319

8022.002 ** Interest on Bequest of Gertrude M. Hubbard, Library of Congress 37 Stat. 319

8025.001 ** √ Principal, Federal Payment, Japan-United States Friendship Commission Trust Fund 22 U.S.C. 2902

8025.002 ** Earnings on Investments, Japan-United States Friendship Commission Trust Fund 22 U.S.C. 2902

8025.003 ** √ Other, Japan-United States Friendship Commission Trust Fund 22 U.S.C. 2902

8028.001 ** √ Forest Service Cooperative Fund, Forrest Service 16 U.S.C. 498, 572a, 

572(c), 576b, 581

8028.003 ** √ Payment to the Forest Service Cooperative Fund, Forest Service 117 Stat. 1285

8030.001 ** √ Federal Funds Payment, Tribal Trust Fund, Bureau of Trust Funds Administration, 

Interior

25 U.S.C. 161-162

8030.002 ** Earnings on Investment, Tribal Trust Fund, Bureau of Trust Funds Administration, 

Interior

25 U.S.C. 161-162

8030.003 ** √ Interest on Investment in GSEs, Tribal Trust Fund, Bureau of Trust Funds 

Administration, Interior

25 U.S.C. 161-162

8030.004 ** √ Return of Principal from Private Sector Investments, Tribal Trust Fund, Bureau of 

Trust Funds Administration, Interior

25 U.S.C. 161-162

8030.005 ** √ Miscellaneous Sales of Assets, Tribal Trust Fund, Bureau of Trust Funds 

Administration, Interior

25 U.S.C. 161-162

8031.001 ** √ Contributions to Library of Congress Gift Fund 2 U.S.C. 160

8031.002 ** Earnings on Investments, Library of Congress 111 Stat. 1194

8031.021 ** √ Income from Donated Securities, Library of Congress Gift Fund, Library of Congress P.L. 105-55, 111 Stat. 

1194; 2 U.S.C. 160

8032.001 ** √ Contributions, Library of Congress Trust Fund 2 U.S.C. 158

8032.002 ** Earnings on Investments, Library of Congress Trust Fund 2 U.S.C. 158

8032.021 ** √ Income from Donated Securities, Library of Congress Trust Fund 2 U.S.C. 158

8033.001 ** Gifts and Donations, Commission on the Ukraine Reform Land Management 99 Stat. 1160

8034.001 ** √ Gifts, Donations and Bequests for Forest and Rangeland Research, Forest Service 16 U.S.C. 1643b

8034.002 ** Earnings on Investments, Forest and Rangeland Research, Forest Service 16 U.S.C. 1643b

8037.001 ** √ Donations to National Park Service 16 U.S.C. 6

8037.002 ** √ Earnings on Investments, Donations to National Park Service P.L. 114-113,129 Stat. 

2533, 31 U.S.C. 

1321a(17)(18)

8039.001 ** √ Transfer from TVA for Land Between the Lakes Trust, Forest Service 16 U.S.C. 460lll-31

8039.002 ** Earnings on Investments, Land Between the Lakes Trust Fund, Forest Service 16 U.S.C. 460lll-31

8040.001 ** √ Gifts and Donations, National Endowment for the Arts 20 U.S.C. 959

8040.002 ** Interest on U.S. Securities, National Endowment for the Arts 16 U.S.C. 459j-4

8042.001 ** Transfers from General Fund of Amounts Equal to FUTA Taxes, Unemployment 

Trust Fund

42 U.S.C. 1104
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-41

8042.002 ** Earnings on Investments, Unemployment Trust Fund 42 U.S.C. 1104

8042.003 ** State Accounts, Deposits by States, Unemployment Trust Fund 42 U.S.C. 1104

8042.004 ** √ Interest on Unemployment Insurance Loans to States, Federal Unemployment Trust 

Fund

42 U.S.C. 1104

8042.005 ** Deposits by Railroad Retirement Board, Unemployment Trust Fund 42 U.S.C. 1104

8042.008 ** √ Repayable Advances for Unemployment Compensation, Unemployment Trust Fund 42 U.S.C. 1103

8042.010 ** √ Federal Employees Compensation Account, Deposits by Federal Agencies, 

Unemployment Trust Fund

42 U.S.C. 1109

8042.011 ** √ Non-Repayable Advances for Unemployment Compensation, Unemployment Trust 

Fund

42 U.S.C. 1109

8042.013 ** √ Payments from the General Fund for Extending Unemployment Compensation 42 U.S.C. 1105

8042.014 ** √ Interest Income, Cash Management Improvement Act, Unemployment Trust Fund 31 U.S.C. 6503

8042.016 ** √ Repayable Advances from Revolving Fund for Employment Security Administration 

Account, Unemployment Trust Fund

42 U.S.C. 1101(e) (1) 

and (2)

8042.075 ** √ Repayable Advances from the General Fund to the Employment Security 

Administration Account

42 U.S.C. 1101(e)

8046.001 ** Transfers from General Fund of Amounts Equal to Certain Customs Duties, 

Reforestation Trust Fund, Forest Service

16 U.S.C. 1606(a)

8046.002 ** Earnings on Investments, Reforestation Trust Fund, Forest Service 16 U.S.C. 1606(a)

8047.001 ** Gifts and Donations, Martin Luther King, Jr. Federal Holiday Commission 36 U.S.C. 169j4

8050.001 ** √ Gifts and Donations, National Endowment for the Humanities 20 U.S.C. 959

8050.002 ** Interest on U.S. Securities, National Endowment for the Humanities 16 U.S.C. 459j-4 note

8052.002 ** Earnings on Investments, Preservation, Birthplace of Abraham Lincoln 16 U.S.C. 212

8054.001 ** √ Advances from State Cooperating Agencies and Foreign Governments, Federal 

Highway Administration

23 U.S.C. 308(a)

8054.002 ** √ Advances from Other Federal Agencies, Federal Highway Administration 23 U.S.C. 308(a)

8060.001 ** Bequest of George C. Edgeter for Relief of Indigent American Indians, Bureau of 

Indian Affairs

25 U.S.C. 451

8063.002 ** Earnings on Investments, Bequest of Major General Fred C. Ainsworth to Walter 

Reed General Hospital

49 Stat. 287

8069.001 ** √ Contributions and Deposits, Bureau of Land Management 43 U.S.C. 759-761,887

8069.003 √ Donations for Cadastral Surveys and Conveyance of Omitted Lands, Bureau of Land 

Management

43 U.S.C. 1721, 1737

8069.004 Gifts for Conservation Practices, Acquisition, and Protection, Bureau of Land 

Management

43 U.S.C. 1721, 1737

8070.001 ** √ Deposits, Reclamation Trust Funds 43 U.S.C. 395, 396

8073.001 ** √ Contributions, Indian Health Facilities, Indian Health Services 42 U.S.C. 2004a (a)(3)

8074.002 ** Interest on Investments Ricky Ray Hemophilia Relief Fund 42 U.S.C. 300c-22

8074.003 ** √ Payments from the General Fund Ricky Ray Hemophilia Relief Fund 42 U.S.C. 300c-22

8077.001 ** √ Gifts and Donations, National Council on the Handicapped 29 U.S.C. 783

8078.001 ** √ Contributions, National Commission on Libraries and Information Science 20 U.S.C. 1503

8079.001 ** Gifts and Donations, Consumer Product Safety Commission 86 Stat. 1228

8080 Gifts and Donations, Institute of Museum and Library Services 20 U.S.C. 966

8080.001 ** √ Grants and Donations, Institute of Museum and Library Services 20 U.S.C. 966

8080.002 ** Interest on U.S. Securities, Institute of Museum and Library Services 20 U.S.C. 9106

8088.001 ** Grants and Donations, Appalachian Regional Commission 40 App. U.S.C. 106

8090.001 ** √ General Fund Contributions, Appalachian Regional Commission 40 App. U.S.C. 105

8090.003 ** √ Fees for Services, Appalachian Regional Commission 40 App. U.S.C. 105

8093.001 ** √ Gifts and Bequests, Housing and Urban Development 42 U.S.C. 3535(k)(1)

8094.001 ** √ Contributions and Donations, Office of Technology Assessment 2 475(a); 31 U.S.C.

1321

8095.001 ** √ Gifts and Donations, Christopher Columbus Quincentenary Jubilee Commission 98 Stat. 1260

8096.001 ** √ Gifts, Department of Defense Dependents’ Education Gift Fund 10 U.S.C. 2605

8096.002 ** Earnings on Investments, Department of Defense Dependents’ Education Gift Fund 10 U.S.C. 2605
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-42

8097.001 ** Employing Agency Contribution, Department of Defense Military Retirement Fund 10 U.S.C. 1331

8097.002 ** Earnings on Investments, Department of Defense Military Retirement Fund 10 U.S.C. 1331

8097.003 ** √ Federal Contribution, Department of Defense Military Retirement Fund 10 U.S.C. 1331

8097.004 ** Federal Contributions (Concurrent Receipt Accruals), Military Retirement Fund 117 Stat. 1514-1515, 

Sec. 641

8098.001 ** √ Employing Agency Contribution, Department of Defense, Education Benefits Fund 10 U.S.C. 2006

8098.002 ** Earnings on Investments, Department of Defense, Education Benefits Fund 10 U.S.C. 2006

8100.001 ** √ Payments from Wool Research, Development and Promotion Trust Fund 7 U.S.C. 7101 note

8100.002 ** Interest on Investments, Wool Research, Development and Promotion Trust Fund 7 U.S.C. 7101 note

8102.001 ** Deposits, Highway Account, Highway Trust Fund 23 U.S.C. 120

8102.002 ** Earnings on Investments, Highway Trust Fund 26 U.S.C. 9503

8102.011 ** Deposits, Mass Transit Account, Highway Trust Fund 23 U.S.C. 120

8102.012 ** √ Highway Trust Fund (Mass Transit Account), Cooperative Agreements 23 U.S.C. 120

8102.013 ** √ Payment From the General Fund, Highway Trust Fund (Mass Transit), Federal 

Highway Administration, Transportation

P.L. 111-147, 124 Stat. 

94

8102.014 ** √ Interest Income, Cash Management Improvement Act, Highway Account, Highway 

Trust Fund

23 U.S.C. 120

8102.015 ** √ Interest Income, Cash Management Improvement Act, Mass Transit Account, 

Highway Trust Fund

23 U.S.C. 120

8102.018 ** √ Transfer from the Leaking Underground Storage Tank Trust Fund, Federal Highway 

Administration, Transportation

P.L. 112-141, Sec. 402

8102.026 ** √ Transportation Infrastructure Finance and Innovation Program, Downward 

Reestimates of Subsidies, FHWA, DOT

2 U.S.C. 661d

8102.027 ** √ Transportation Infrastructure Finance and Innovation Program, Downward 

Reestimates of Subsidies (FHWA)

2 U.S.C. 661d

8102.029 ** √ Miscellaneous Interest, Highway Trust Fund 26 U.S.C. 9503

8102.034 ** √ Payment From the General Fund, Highway Trust Fund, Treasury P.L. 110-318, H.R. 

6532

8103.001 ** Deposits, Airport and Airway Trust Fund 26 U.S.C. 9502

8103.002 ** Earnings on Investments, Airport and Airway Trust Fund 26 U.S.C. 9502

8103.005 ** √ Refunds from Federal Fund Payments, Airport and Airway Trust Fund 26 U.S.C. 9502

8103.006 ** √ General Fund Payment, Airport and Airway Trust Fund, Transportation Public Law 116–159, 

134 Stat. 728, Sec. 

1205

8103.014 ** √ Interest Income, Cash Management Improvement Act, Airport and Airway Trust 

Fund

31 U.S.C. 6503

8106.001 ** √ General Fund Payment, Grants-in-Aid for Airports, Transportation P.L. 115-141, 132 Stat. 

979-980

8108.001 √ Royalties, Federal Aviation Administration, Transportation 15 U.S.C. 3701A, 15 

U.S.C. 3710C

8110.001 ** Deductions from Employees’ Salaries, Judicial Survivors Annuities Fund, the 

Judiciary

28 U.S.C. 376

8110.002 ** Earnings on Investments, Judicial Survivors Annuities Fund, the Judiciary 28 U.S.C. 376

8110.003 ** Employing Agency Contributions, Judicial Survivors Annuities Fund, the Judiciary 28 U.S.C. 376

8110.004 ** √ Federal Payment to the Judicial Survivors Annuities Fund, the Judiciary 28 U.S.C. 376

8115.001 ** Deductions from Employees’ Salaries, Tax Court Judges Survivors Annuity Fund 26 U.S.C. 7448(c)

8115.002 ** Earnings on Investments, Tax Court Judges Survivors Annuity Fund 26 U.S.C. 7448(e)

8115.003 ** Employing Agency Contributions, Tax Court Judges Survivors Annuity Fund 26 U.S.C. 7448(c)

8116.001 ** √ Payment from the General Fund, Radiation Exposure Compensation Trust Fund, 

Justice

104 Stat. 920

8116.002 ** Earnings on Investments, Radiation Exposure Compensation Trust Fund 42 U.S.C. 2210 note

8117.001 ** √ Gifts and Bequests, Federal Communications Commission 47 154, Sec. 4(S)3(A)

8118.001 ** √ Gains and Losses on Private Sector Holdings, National Railroad Retirement 

Investment Trust

45 U.S.C. 231n
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-43

8118.002 ** Earnings on Investments in Federal Securities, National Railroad Retirement 

Investment Trust

45 U.S.C. 231n

8118.003 ** √ Interest and Dividends on Private Sector Holdings, National Railroad Retirement 

Investment Trust

45 U.S.C. 231n

8118.004 ** √ Payment from the Rail Industry Pension Fund, National Railroad Retirement 

Investment Trust

45 U.S.C. 231n

8118.005 ** √ Payment from Social Security Equivalent Benefit Account, National Railroad 

Retirement Investment Trust

45 U.S.C. 231n

8119.001 √ Mobile Home Inspection and Monitoring Fees, Manufactured Housing Fees Trust 

Fund, Housing and Urban Development

42 U.S.C. 5419

8119.003 ** √ General Fund Payment, Manufactured Housing Trust Fund, Housing and Urban 

Development

P.L. 111-8, pg. 442-

443

8122.001 ** Judicial Officers Annuities Deducted from Employees’ Salaries, the Judiciary 28 U.S.C. 377

8122.002 ** Interest and Profits on Investments, Judicial Officers Annuities Fund, the Judiciary 28 U.S.C. 377

8122.003 ** Voluntary Contributions, Services Pay Credit, the Judiciary 28 U.S.C. 377

8122.004 ** √ Federal Payment to Judicial Officers Retirement Fund, the Judiciary 28 U.S.C. 377

8123.001 ** √ Gifts and Donations, Federal Judicial Center, the Judiciary 28 U.S.C. 629

8124.001 ** √ Federal Payment to Claims Court, Judges Retirement Fund, the Judiciary 28 U.S.C. 376

8124.002 ** Interest on Investments, Claims Court Judges Retirement Fund, the Judiciary 28 U.S.C. 376

8127.001 ** √ Donations, National Archives Gift Fund, National Archives and Records 

Administration

45 U.S.C. 2283, 

45 U.S.C. 2305

8127.002 ** Earnings on Investments, National Archives Gift Fund 45 2305, 98 Stat. 2289

8127.003 ** √ Interest Earned on Non-Federal Securities, National Archives and Records 

Administration

45 U.S.C. 2305

8127.004 ** √ Realized Gains on Non-Federal Securities, National Archives Gift Fund 44 U.S.C. 2305, 98 

Stat. 2283

8127.005 ** √ Proceeds From Non-Federal Securities Not Immediately Reinvested, National 

Archives Gift Fund

44 U.S.C. 2305, 98 

Stat. 2283

8129.001 ** √ Department of Veterans Affairs Cemetery Gift Fund, Veterans Affairs 38 U.S.C. 1007

8130.001 ** Receipts Under Longshoremen’s and Harbor Workers Compensation Act, as 

Amended, Labor

33 U.S.C. 944

8130.002 ** Earnings on Investments, Longshoremen’s and Harbor Workers Compensation Act, 

As Amended

33 U.S.C. 944

8131.001 ** √ Gifts and Bequests, Departmental Management, Labor 29 U.S.C. 952

8132.001 ** √ Premium and Other Receipts, National Service Life Insurance Fund 38 U.S.C. 720

8132.002 ** Earnings on Investments, National Service Life Insurance Fund 38 U.S.C. 720

8132.003 ** √ Payments from General and Special Funds, National Service Life Insurance Fund 38 U.S.C. 720

8133.001 ** √ Deductions from Military, Veterans Affairs 38 U.S.C. 1622

8133.002 ** √ Contributions, Veterans Affairs 38 U.S.C. 1622

8134.001 ** Receipts Under Workmen’s Compensation Act, Within the District of Columbia, 

Labor

33 U.S.C. 944

8134.002 ** Earnings on Investments, Workmen’s Compensation Act, Within the District of 

Columbia

33 U.S.C. 944

8135.001 ** Deductions from Employees’ Salaries, Civil Service Retirement and Disability Fund 5 U.S.C. 8331, 8334(a)

8135.002 ** Employing Agency Contributions, Civil Service Retirement and Disability Fund 5 U.S.C. 8331, 8334(a)

8135.003 ** Voluntary Contributions, Donations, Service Credit Payments, etc., Civil Service 

Retirement and Disability Fund

5 U.S.C. 8332(f),(g), 

8348(b)

8135.004 ** Earnings on Investments, Civil Service Retirement and Disability Fund 5 U.S.C. 8348(c)

8135.005 ** √ Federal Contribution, Civil Service Retirement and Disability Fund 5 U.S.C. 8348(f)

8135.006 ** √ Receipts Transferred from Foreign Service Retirement and Disability Fund, Civil 

Service Retirement and Disability Fund

5 U.S.C. 8335

8135.007 ** √ Employing Agency Payments for Salaries of Reemployed Annuitants, Civil Service 

Retirement and Disability Fund

5 U.S.C. 8334
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-44

8135.008 ** Credits for Withholding and Contributions, Civil Service Retirement and Disability 

Fund

7 U.S.C. 4506

8135.021 ** Contributions from Employing Non-Federal Agencies, Civil Service Retirement and 

Disability Fund

5 U.S.C. 8334

8135.022 ** Employer’s Contribution from Off-Budget Federal Agencies, Civil Service 

Retirement and Disability Fund

5 U.S.C. 8334

8135.023 ** Supplementary Retirement Contributions from Off-Budget Federal Agencies, Civil 

Service Retirement and Disability Fund

5 U.S.C. 8334

8135.025 ** Interest Received by the Trust Fund from Federal Financing Bank Obligations and 

Agency Securities, Civil Service Retirement Disability Fund

5 U.S.C. 8348(c)

8137.001 ** √ Deposits of Fees, Inspection of Farm Products, Food Safety and Inspection Service 7 U.S.C. 94, 

1622h,1624

8141.001 ** Employee Contributions, Thrift Savings Fund 5 U.S.C. 8437

8141.002 ** Earnings on Investments in Government Securities, Thrift Savings Fund 5 U.S.C. 8437

8141.003 ** Employer Contributions, Thrift Savings Fund 5 U.S.C. 8437

8141.004 ** Payment from the General Fund, Thrift Savings Fund 5 U.S.C. 8437

8141.007 ** Other, Thrift Savings Fund 5 U.S.C. 8437

8141.025 ** Earnings on Investments in Non-Government Instruments, Thrift Savings Fund 5 U.S.C. 8437

8141.035 ** Forfeitures of Uninvested Employer Contributions, Thrift Savings Fund 5 U.S.C. 8437

8144.001 ** Transfer from General Fund, Black Lung Benefits Revenue Act Taxes, Black Lung 

Disability Trust Fund

26 U.S.C. 9501

8144.002 ** Earnings on Investments, Black Lung Disability Trust Fund 26 U.S.C. 9501

8144.003 ** Fines and Penalties, Black Lung Disability Trust Fund 26 U.S.C. 9501

8144.004 ** √ Miscellaneous Interest, Black Lung Disability Trust Fund 26 U.S.C. 9501

8144.005 ** √ Repayable Advances from General Fund, Black Lung Disability Trust Fund 26 U.S.C. 9501

8144.006 ** Collections of Taxes on Taxable Expenditures, Black Lung Disability Trust Fund 6 U.S.C. 9501

8144.007 ** √ Payment from the General Fund for Prepayment Premium, Black Lung Disability 

Trust Fund, Treasury

30 U.S.C. 934A

8145.001 ** Transfers from General Fund of Amounts Equal to Certain Taxes, Hazardous 

Substance Superfund

26 U.S.C. 9507

8145.002 ** Earnings on Investments, Hazardous Substance Superfund 26 U.S.C. 9507

8145.003 ** Fines and Penalties, Hazardous Substance Superfund 26 U.S.C. 9507

8145.004 ** √ Recoveries, Hazardous Substance Superfund 26 U.S.C. 9507

8145.005 ** √ Interfund Transactions, Hazardous Substance Superfund 26 U.S.C. 9507

8145.006 ** √ Future Clean Up Cost Settlements, Hazardous Substance Superfund Trust Fund 42 U.S.C. 9622(b)(3)

8145.015 ** Transfer from the General Fund of Amounts Equivalent to Corporate Environmental 

Tax, Hazardous Substance Superfund

26 U.S.C. 9507

8145.016 ** √ Payment From the General Fund, Hazardous Substance Superfund – Recovery Act P.L. 111-5

8146.001 ** Transfers from General Fund of Amounts Equal to Certain Taxes, Post-Closure 

Liability Trust Fund

42 U.S.C. 9641

8146.002 ** Earnings on Investments, Post-Closure Liability Trust Fund 42 U.S.C. 9641

8146.006 ** Repayable Advances from the General Fund, Post-Closure Liability Trust Fund 42 U.S.C. 9641

8147.001 ** Transfers from General Fund for the Boat Safety Account, Aquatic Resources Trust 

Fund

26 U.S.C. 9504

8147.002 ** Transfers from General Fund for the Sport Fish Restoration Account, Aquatic 

Resources Trust Fund

26 U.S.C. 9504

8147.003 ** Earnings on Investments, Aquatic Resources Trust Fund 26 U.S.C. 9504

8147.004 ** √ Transfer from the National Recreational Boating Safety and Facilities Improvement 

Fund, Aquatic Resources Trust Fund

26 U.S.C. 9504

8147.005 ** Custom Duties, Aquatic Resources Trust Fund, Sport Fish Restoration 26 U.S.C. 9504

8148.001 ** √ Gifts and Donations, Congressional Office for International Leadership 114 Stat. 2763A-122(c)

8148.002 ** Earnings on Investments, Russian Congressional Office for International Leadership 2 U.S.C. 1105(b)

8148.003 ** √ Payment from the General Fund, Congressional Office for International Leadership 114 Stat. 2763A-122(c)

8150.001 ** Premium and Other Receipts, United States Government Life Insurance Fund 38 U.S.C. 755
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-45

8150.002 ** Earnings on Investments, United States Government Life Insurance Fund 38 U.S.C. 755

8150.003 ** Payments from General and Special Funds, United States Government Life Insurance 

Fund

38 U.S.C. 755

8153.001 ** Transfers from General Fund of Amounts Equal to Certain Taxes, Leaking 

Underground Storage Tank Trust Fund

26 U.S.C. 9508

8153.002 ** Earnings on Investments, Leaking Underground Storage Tank Trust Fund 26 U.S.C. 9508

8153.003 ** √ Recoveries, Leaking Underground Storage Tank Trust Fund 26 U.S.C. 9508

8153.040 ** Payment From the General Fund, Leaking Underground Storage Tank Trust Fund 119 Stat. 2766

8154.001 ** √ Payments from General Fund, African Elephant Conservation Fund, U.S. Fish and 

Wildlife Service

102 Stat. 2317;2323

8154.003 ** √ Contributions, African Elephant Conservation Fund, U.S. Fish and Wildlife Service 16 U.S.C. 4212

8154.004 ** √ Excess Fines, African Elephant Conservation Fund, U.S. Fish and Wildlife Service 16 U.S.C. 4212

8155.001 ** √ Contributions, Advisory Commission on Inter-Governmental Relations 42 U.S.C. 4279

8155.002 ** √ Fees and Charges, Advisory Commission on Inter-Governmental Relations 42 U.S.C. 4279

8159.001 ** Licensing and Insuring Fees, Motor Carrier Safety Operations and Programs, 

Transportation

49 U.S.C. 13908

8159.003 ** Drug and Alcohol Clearinghouse Fees, Motor Carrier Safety Operations and 

Programs, Transportation

49 U.S.C. 31306a

8161.001 ** Excise Taxes for Tobacco Assessments, Tobacco Trust Fund, Commodity Credit 

Corporation

7 U.S.C. 518e

8161.002 ** Earnings on Investments, Tobacco Trust Fund, Commodity Credit Corporation 7 U.S.C. 518e

8161.003 ** √ Payment from the Commodity Credit Corporation Fund, Tobacco Trust Fund 7 U.S.C. 2257

8163.001 ** √ Contributions, Department of Defense General Gift Fund Deposits, Defense 10 U.S.C. 2601

8163.002 ** Interest on Investments, Department of Defense General Gift Fund Deposit 10 U.S.C. 2601

8165.001 ** √ Employing Agency Contributions, Defense 10 U.S.C. 1581

8166.001 ** √ Payment to American Studies Endowment Fund, State 22 U.S.C. 2452 note

8166.002 ** Earnings on Investments, American Studies Endowment Fund, State 22 U.S.C. 2452 note

8166.003 ** √ Gifts and Donations, American Studies Endowment Fund, State 22 U.S.C. 2452 note

8167.001 ** √ Proprietary Receipts, State 22 U.S.C. 2455(f)

8167.002 ** √ Contributions, Educational and Cultural Exchange, State 22 U.S.C. 2455(f)

8167.004 ** Earnings on Investments, State 22 U.S.C. 2455(f)

8168.001 ** √ Payment from the General Fund, National Security Education Trust Fund 50 U.S.C. 1904

8168.002 ** Earnings on Investments, National Security Education Trust Fund 50 U.S.C. 1904

8168.003 ** Recoveries, National Security Trust Fund 50 U.S.C. 1905

8174.001 ** √ Collections for the National Science Center’s Gift Fund 99 Stat. 763, 764

8175.001 ** Transfer from General Fund of Amounts Equivalent to Certain Taxes, Vaccine Injury 

Compensation Trust Fund

26 U.S.C. 9510

8175.002 ** Earnings on Investments, Vaccine Injury Compensation Trust Fund 26 U.S.C. 9510

8176.001 ** √ Tribal Share of Power Receipts, Crow Creek Sioux Tribe Infrastructure Development 

Trust Fund, Office of Special Trustee

110 Stat. 3027

8180.001 ** √ Deposits, General Post Fund, National Homes, Veterans Affairs 38 U.S.C. 5101-5227

8180.002 ** Earnings on Investments, General Post Fund, National Homes 38 U.S.C. 5101-5228

8185.001 ** Transfers from General Fund of Amount Equal to Certain Taxes, Oil Spill Liability 

Trust Fund

26 U.S.C. 9509

8185.002 ** Earnings on Investments, Oil Spill Liability Trust Fund 26 U.S.C. 9509

8185.003 ** Fines and Penalties, Oil Spill Liability Trust Fund 26 U.S.C. 9509

8185.004 ** √ Recoveries, Oil Spill Liability Trust Fund 26 U.S.C. 9509

8185.005 ** Transfers from the Trans-Alaska Pipeline Liability Fund 26 U.S.C. 9509

8186.001 ** Deductions from Employees’ Salaries, Foreign Service Retirement and Disability Fund 22 U.S.C. 1071

8186.002 ** Earnings on Investments, Foreign Service Retirement and Disability Fund 22 U.S.C. 1103

8186.003 ** Voluntary Contributions, Donations, Service Credit Payments etc., Foreign Service 

Retirement and Disability Fund

22 U.S.C. 1116

8186.004 ** Employing Agency Contributions, Foreign Service Retirement and Disability Fund 22 U.S.C. 1101
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-46

8186.005 ** √ Receipts from Civil Service Retirement and Disability Fund, Foreign Service 

Retirement and Disability Fund

22 U.S.C. 1092

8186.006 ** Adjustment in Widow Survivor Benefits, Foreign Service Retirement and Disability 

Fund

22 U.S.C. 1079m (c)

8186.008 ** √ Federal Contribution, Foreign Service Retirement and Disability Fund 22 U.S.C. 1105, 1106

8187.001 ** √ Surcharges from the Sale of Coins and Contributions to the Christopher Columbus 

Fellowship Foundation

20 U.S.C. 5705

8187.002 ** √ Interest on Investments, Christopher Columbus Fellowship Foundation 20 U.S.C. 5705

8187.003 ** √ Gifts and Donations, Christopher Columbus Fellowship Foundation 106 Stat. 143-144; 20 

U.S.C. 5705

8188.001 ** Gifts and Donations, Endowment Challenge Fund, Woodrow Wilson International 

Center for Scholars, Smithsonian Institution

99 Stat. 1259

8188.002 ** Interest on Investments, Endowment Challenge Fund, Woodrow Wilson International 

Center for Scholars, Smithsonian Institution

99 Stat. 1259

8188.003 ** Payment from the General Fund, Endowment Challenge Fund, Woodrow Wilson 

International Center for Scholars, Smithsonian Institution

99 Stat. 1259

8190.001 ** √ Deposits, Canal Zone Biological Area Fund, Smithsonian Institution 20 U.S.C. 79d

8194 Deposits, National Gallery of Art Trust Fund, Permanent Loan 20 U.S.C. 74a

8198.001 ** √ Unconditional Gifts of Real, Personal, or Other Property, General Services 

Administration

40 U.S.C. 298a

8200.001 ** √ Gifts and Bequests - Fire Administration, Federal Emergency Management Agency 15 U.S.C. 2218(b)(2)

8202.002 ** Interest on Investments, Financial Assistance Corporation Trust Fund 12 U.S.C. 2278B-5

8203.001 ** √ Gifts and Bequests, Agriculture 7 U.S.C. 2269

8207.001 ** √ General Fund Payments, Lower Brule Sioux Tribe Terrestrial Wildlife Habitat 

Restoration Fund

113 Stat. 389

8207.002 ** Earnings on Investments, Lower Brule Sioux Tribe Terrestrial Wildlife Habitat

Restoration Trust Fund

113 Stat. 389

8208.001 ** √ Deposits, Service Fees, Library of Congress 31 U.S.C. 1323

8209.001 ** √ General Fund Payments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat 

Restoration Trust Fund

113 Stat. 389

8209.002 ** Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat 

Restoration Fund

113 Stat. 389

8210.001 ** √ Deposits of Miscellaneous Contributed Funds, Natural Resources Conservation 

Service

7 U.S.C. 450b

8212.001 ** Deductions from Employees’ Salaries 111 Stats. 756-757

8212.002 ** Interest on Investments 111 Stats. 756-757

8212.003 ** √ Federal Payments to DC Judicial Retirement and Survivors Annuity Fund 111 Stats. 756-757

8212.004 ** √ Transfers from DC Judges Retirement Fund 111 Stats. 756-757

8213.001 ** Deposits of Miscellaneous Contributed Funds, Cooperative State Research, Education 

and Extension Service

7 U.S.C. 450b

8214.001 ** √ Deposits of Miscellaneous Contributed Funds, Agricultural Research Service 7 U.S.C. 450b

8216.001 ** √ Deposits, Contributed Funds, United States Fish and Wildlife Service 16 U.S.C. 661

8217.002 ** Earnings on Investments, South Dakota Terrestrial Wildlife Habitat Restoration Trust 

Fund

113 Stat. 388

8218.001 ** √ Deposits of Miscellaneous Contributed Funds, National Agricultural Statistics Service7 U.S.C. 450b

8222.001 ** Payment to Trust Fund, National Institute of Building Sciences 12 U.S.C. 1701j-2 note

8222.002 ** Earnings on Investments, National Institute of Building Sciences 12 U.S.C. 1701j-2 note

8225.001 ** Deposits of Miscellaneous Contributed Funds, Agricultural Marketing Service 7 U.S.C. 450b

8226.001 ** √ Deposits of Miscellaneous Contributed Funds, Animal and Plant Health Inspection 

Service

7 U.S.C. 450b

8227.001 ** √ Deposits of Miscellaneous Contributed Funds, Economic Research Service 7 U.S.C. 450b

8229.001 ** Deposits of Miscellaneous Contributed Funds, Rural Business and Cooperative 

Development Service

7 U.S.C. 450b

8230.001 ** √ District of Columbia Federal Pension Liability Trust Fund 111 Stat. 412
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-47

8230.002 ** Earnings on Investments 111 Stat. 412

8232.001 ** √ Deposits of Miscellaneous Contributed Funds, Foreign Agricultural Service 7 U.S.C. 450b

8233.001 ** Spectrum Auction Receipts, National Telecommunications and Information 

Administration, Commerce

126 Stat. 235, Sec. 

6413(A)(2)

8233.002 ** Earnings on Federal investments, Public Safety Trust fund National 

Telecommunications and Information Administration

P.L. 112-96, 126 Stat. 

235, Sec. 641(A)(1)

8237.001 ** √ General Fund Payment, Limitation on Administration, Railroad Retirement Board P.L. 116-136 134 

STAT 571

8238.001 ** √ Deposits, Kuwait Civil Reconstruction 22 U.S.C. 2392

8239.001 ** √ Gifts and Donations, African Development Foundation 95 Stat. 3153

8240.001 ** √ Gifts and Donations, the White House Conference on Drug Abuse and Control 20 U.S.C. 4601

8241.001 ** √ Donations for the Official Residence of the Vice President 3 U.S.C. 111 note

8242.001 ** √ Deposits, Advances, Foreign Military Sales, Executive 22 U.S.C. 2761, 2762

8243.001 ** √ Gifts, Donations, and Contributions, Inter-American Foundation 22 U.S.C. 290f(e)(6)

8244.001 ** √ Gifts and Donations, Departmental Management, Homeland Security 42 U.S.C. 5201

8244.002 ** Earnings on Investments, Gifts and Bequests for Disaster Relief, Departmental 

Management, Homeland Security

42 U.S.C. 5201

8245.001 ** √ Gifts and Contributions, Peace Corps 22 U.S.C. 2509(a)(3)

8246.001 ** √ Advances from Foreign Governments, Peace Corps 22 U.S.C. 2509(e)

8247.001 ** Contributions to Food and Drug Administration Unconditional Gift Fund 42 U.S.C. 238

8247.002 ** Earnings on Investments, Food and Drug Administration Unconditional Gift Fund 42 U.S.C. 238

8248.001 ** √ Contributions to National Institutes of Health Unconditional Gift Fund 42 U.S.C. 238

8248.002 ** Earnings on Investments, National Institutes of Health Unconditional Gift Fund 42 U.S.C. 238

8249.001 ** √ Contributions to Public Health Service Unconditional Gift Fund, Health Resources 

and Services Administration

42 U.S.C. 238

8249.002 ** Earnings on Investments, Public Health Service Unconditional Gift Fund 42 U.S.C. 238

8250.001 ** √ Gifts and Donations, Centers for Disease Control 42 U.S.C. 219

8250.002 ** Earnings and Investments, Gifts and Donations, Centers for Disease Control 42 U.S.C. 219

8253.001 ** √ Contributions to National Institutes of Health Conditional Gift Fund 42 U.S.C. 219

8253.002 ** Earnings on Investments, National Institutes of Health Conditional Gift Fund 42 U.S.C. 219

8254.001 ** √ Contributions to Public Health Service Conditional Gift Fund, Health Resources and 

Services Administration

42 U.S.C. 219

8254.002 ** Earnings on Investments, Public Health Service Conditional Gift Fund 42 U.S.C. 219

8257.001 ** √ Gifts and Donations, National Commission on Time and Learning 105 Stat. 308

8258.001 ** √ Contributions, Education 20 U.S.C. 3481

8264.001 ** √ Contributions for Highway Research Program 23 U.S.C. 307

8265.001 ** √ Contributions from States, etc., Cooperative Work, Forest Highways, Federal 

Highway Administration

23 U.S.C. 131

8267.001 ** Gifts and Contributions, Corporation for National and Community Service 42 U.S.C. 12601

8267.002 ** Interest on Investments, Corporation for National and Community Service 42 U.S.C. 12601

8267.003 ** √ Payment from the General Fund, Corporation for National and Community Service 42 U.S.C. 12601

8267.004 ** √ Payment From the General Fund, National Service Trust Fund – Recovery Act, 

Corporation for National and Community Service

P.L. 111-5, pg. 71

8267.005 ** √ Payment from Operating Expenses, National Service Trust Fund P.L. 115-245, 132 

STAT 3109-3110

8268.001 ** √ Gifts and Donations, Commission for the Preservation of America’s Heritage Abroad 99 Stat. 280-281

8269.001 ** √ Contributions, Government Accountability Office 2 U.S.C. 1814 note

8271.001 ** √ Gifts and Donations, Israeli Arab Scholarship Program, State 22 U.S.C. 2452

8271.002 ** Interest and Earnings on Investments, Israeli Arab Scholarship Program, State 22 U.S.C. 2452

8271.003 ** Payment from the General Fund, Israeli Arab Scholarship Program, State 22 U.S.C. 2452

8272.001 ** Gifts and Donations, Eastern Europe Student Exchange Endowment Fund, State 22 U.S.C. 2452 note

8272.002 ** Interest and Earnings on Investments, Eastern Europe Student Exchange Endowment 

Fund, State

22 U.S.C. 2452 note
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-48

8272.003 ** √ Payment from the General Fund, Eastern Europe Student Exchange Endowment 

Fund, State

22 U.S.C. 2452 note

8275.001 ** √ Payment to the John C. Stennis Center for Public Service Training and Development 2 U.S.C. 1105

8275.002 ** Interest on Investments, John C. Stennis Center for Public Service Training and 

Development

2 U.S.C. 1105

8275.003 ** √ Donations, John C. Stennis Center for Public Service Training and Development 2 U.S.C. 1105

8276.002 ** Earnings on Investments, Eisenhower Exchange Fellowship Program Trust Fund 20 U.S.C. 5202b

8276.003 ** √ Payment from the General Fund, Eisenhower Exchange Fellowship Program Trust

Fund

20 U.S.C. 5202b

8279.001 ** √ Donations, United States Holocaust Memorial Museum 36 U.S.C. 1407

8281.001 ** √ Federal Payment, the Barry Goldwater Scholarship and Excellence in Education Fund 20 U.S.C. 4707

8281.002 ** Interest on Investments, the Barry Goldwater Scholarship and Excellence in 

Education Fund

20 U.S.C. 4707

8281.003 ** √ Gifts and Donations, the Barry Goldwater Scholarship and Excellence in Education 

Fund

20 U.S.C. 4707

8282.001 ** √ Gifts and Donations, James Madison Memorial Fellowship Trust Fund 20 U.S.C. 4510

8282.002 ** Earnings on Investments, James Madison Memorial Fellowship Trust Fund 20 U.S.C. 45101

8283.001 ** Gifts and Donations, United States Institute of Peace 22 U.S.C. 4603

8285.001 ** √ Foreign Service National Separation Liability Trust Fund, Broadcasting Board of 

Governors

20 U.S.C. 4012a

8286.001 ** √ Gifts and Donations, Broadcasting Board of Governors 20 U.S.C. 4012a

8286.002 ** Interest, Broadcasting Board of Governors 20 U.S.C. 4012a

8286.003 ** √ Charges for Services, Broadcasting Board of Governors 20 U.S.C. 4012a

8287.001 ** √ Contributions, Bureau of Mines 31 U.S.C. 1321

8290.001 ** Employee Contributions, United States Court of Appeals for Veterans Claims 38 U.S.C. 4098

8290.002 ** Earnings on Investments, United States Court of Appeals for Veterans Claims 38 U.S.C. 4098

8290.003 ** Employing Agency Contributions, United States Court of Veterans Appeals 38 U.S.C. 4098

8292.001 ** √ National Garden, Gifts and Donations, Botanic Garden 40 U.S.C. 216c

8292.002 ** Earnings on Investment, Botanic Gardens 40 U.S.C. 216c

8293.001 ** √ Gifts and Donations, United States Court of Veterans Appeals 5 U.S.C. 8440c

8296.001 ** √ Gifts and Donations, Harry S Truman Scholarship Foundation 20 U.S.C. 2009

8296.002 ** Earnings on Investments, Harry S Truman Scholarship Foundation 20 U.S.C. 2009

8296.003 ** √ General Fund Payment, Harry S. Truman Scholarship Foundation P.L. 93-642, 88 Stat. 

2279

8298.001 ** √ Donations, Advisory Council on Historic Preservation 16 U.S.C. 470m

8299.001 ** Fees on Health Insurance and Self-Insured Health Plans, Patient-Centered Outcomes 

Research Trust Fund

P.L. 111-148,

SEC. 6301

8299.002 ** Interest Received by Trust Funds, Patient-Centered Outcomes Research Trust Fund P.L. 111-148,

SEC. 6301

8299.003 ** √ Payment from the General Fund, Patient-Centered Outcomes Research Trust Fund P.L. 111-148, SEC. 

6301

8299.004 ** √ Transfers from FHI Trust Fund, Patient-Centered Outcomes Research Trust Fund P.L. 111-148, 

SEC. 6301

8299.005 ** √ Transfers from FSMI Trust Fund, Patient-Centered Outcomes Research Trust Fund P.L. 111-148, 

SEC. 6301

8300.001 ** √ Coin Sale Surcharges, U.S. Capitol Preservation Commission 40 U.S.C. 188a

8300.002 ** Interest on Investments, U.S. Capitol Preservation Commission 40 U.S.C. 188a

8300.003 ** √ Gifts and Sales of Art, Property and Money, U.S. Capitol Preservation Commission 40 U.S.C. 188a

8305.001 ** √ Gifts and Bequests, Justice Gift Fund 28 U.S.C. 524

8305.002 ** Interest on Investments, Justice Gift Fund 28 U.S.C. 524

8306 Gifts, Crime Victims Fund, Office of Justice Programs, Justice 42 U.S.C. 10601(b)

8306.001 √ Gifts, Crime Victims Fund 42 U.S.C. 10601(b)

8327.001 ** √ Federal Payment, Northern Cheyenne Indian Reserved Water Rights Settlement Trust 

Fund

106 Stat. 1188
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-49

8327.002 ** Interest on Investments, Northern Cheyenne Indian Reserved Water Rights Settlement 

Trust Fund

106 Stat. 1188

8327.003 ** √ Repayments, Northern Cheyenne Indian Reserved Water Rights Settlement Trust 

Fund

106 Stat. 1188

8335.001 ** √ Employing Agency Contributions, Voluntary Separation Incentive Fund 10 U.S.C. 1175 5(h)(1)

8335.002 ** Earnings on Investments, Voluntary Separation Incentive Fund 10 U.S.C. 1175 5(h)(1)

8337.001 ** Contributions from Kuwait, Host Nation Support for U.S. Relocation Activities 10 U.S.C. 230k

8337.002 ** Earnings on Investments, Host Support for U.S. Relocation Activities 10 U.S.C. 2350k

8337.003 ** Contributions from Japan, Host Nation Support for U.S. Relocation Activities 10 U.S.C. 2350k

8337.004 ** Contributions from South Korea, Host Nation Support for U.S. Relocation Activities 10 U.S.C. 2350k

8337.005 ** Contributions from Qatar, Host Nation Support for U.S. Relocation Activities 10 U.S.C. 2350k

8339.001 ** √ Foreign Service National Separation Liability Trust Fund, Library of Congress 22 U.S.C. 4012a

8340.001 ** √ Foreign Service National Separation Liability Trust Fund, State 22 U.S.C. 4012a

8342.001 ** √ Foreign National Employee Separation Liability Fund, Agency for International 

Development

22 U.S.C. 4012a

8345.001 ** √ Foreign Service National Separation Liability Trust Fund, Peace Corps 22 U.S.C. 4012a

8347.001 ** √ Foreign Service National Separation Liability Trust Fund, U.S. Travel and Tourism 

Administration, Commerce

22 U.S.C. 4012a

8356.001 ** √ Donations and Contributed Funds to the National Biological Survey 16 U.S.C. 661(3)

8358.001 ** Contributions From Japan, Support for U.S. Relocation to Guam Activities, Defense P.L. 110-417, 122 Stat. 

4730 and 10 U.S.C.

2350k

8358.002 ** Earnings on Investments, Support for U.S. Relocation to Guam Activities, Defense P.L. 110-417, 122 Stat. 

4730 and 10 U.S.C.

2350k

8360.001 ** √ Gifts and Donations, Federal Law Enforcement Training Center 42 U.S.C. 3771

8361.001 ** √ Gifts and Donations, Bureau of Indian Affairs 25 U.S.C. 451

8365.001 ** √ Awards of Indian Claims, Indian Tribal Funds 31 U.S.C. 1321

8365.002 ** Earnings on Investments, Indian Tribal Funds 31 U.S.C. 1321

8365.013 ** √ Eastern Indian Land Claims, Maine 31 U.S.C. 1321

8365.022 ** √ Interest, Other 31 U.S.C. 1321

8365.031 ** Fines, Penalties, and Forfeitures, Indian Tribal Funds 31 U.S.C. 1321

8365.032 ** √ Other Proprietary Receipts, Indian Tribal Funds 31 U.S.C. 1321

8366.001 ** √ Federal Payment to the Cooperative Fund (Papago), Bureau of Indian Affairs 96 Stat. 1284-1285, 97 

Stat. 327

8366.002 ** Earnings on Investments, Cooperative Fund (Papago) 96 Stat. 1284-1285, 97 

Stat. 327

8366.003 ** √ Gifts and Donations, Cooperative Fund (Papago), Bureau of Indian Affairs 96 Stat. 1284-1285, 97 

Stat. 327

8368.001 ** √ Payment from the General Fund, Navajo Rehabilitation Trust Fund, Bureau of Indian 

Affairs

25 U.S.C. 640D-30

8368.002 ** Earnings and Investment, Navajo Rehabilitation Trust Fund, Bureau of Indian Affairs 25 U.S.C. 640D-30

8368.003 ** √ Surface and Mineral Royalties, Navajo Rehabilitation Trust Fund, Bureau of Indian 

Affairs

25 U.S.C. 640D-30

8369.001 ** √ Gifts and Bequest, Take Pride in American, Interior 16 U.S.C. 4601

8369.002 ** Earnings on Investments, Take Pride in America, Interior 16 U.S.C. 4601

8371.001 ** √ International Highway Transportation Outreach Program, Federal Highway 

Administration, Transportation

23 U.S.C. 325(c)

8501.001 ** √ Gifts and Bequests, Departmental Management 15 U.S.C. 1522

8501.002 ** Earnings on Investments, Gifts and Bequests, Departmental Management 15 U.S.C. 1524

8502.000 ** √ United States Dollars Advanced from Foreign Governments for Technical Assistance 22 U.S.C. 2761, 2762

8502.001 ** √ Technical Assistance, United States Dollars Advanced From Foreign Governments, 

Federal Highway Administration, Transportation 

22 U.S.C. 2761-2762

8503.001 ** √ Gifts and Bequests, Maritime Administration 15 U.S.C. 1522
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-50

8503.002 ** Earnings on Investments, Gifts and Bequests, Maritime Administration 15 U.S.C. 1525

8505.001 ** √ Foreign Service National Separation Liability Trust Fund, Foreign Agriculture 

Service, Department of Agriculture

P.L. 102-138, 105 Stat. 

6

8510.001 ** √ Contributions to the Administration on Aging Gift Fund 42 U.S.C. 3014

8511.001 ** √ Contributions to the Indian Health Service Gift Fund 42 U.S.C. 238

8511.002 ** Earnings and Investments, Indian Health Service Gift Fund 42 U.S.C. 238

8512.001 ** √ Contributions to the Agency for Healthcare Research and Quality Gift Fund 42 U.S.C. 238

8512.002 ** Earnings and Investments, Agency for Healthcare Research and Quality Gift Fund 42 U.S.C. 238

8513.001 ** √ Contributions to the Substance Abuse and Mental Health Administration Gift Fund 42 U.S.C. 238

8513.002 ** Earnings and Investments, Substance Abuse and Mental Health Administration Gift 

Fund

42 U.S.C. 238

8514.001 ** √ Contributions to the Office of the Secretary Gift Fund 42 U.S.C. 238

8514.002 ** Earnings and Investments, Office of the Secretary Gift Fund 42 U.S.C. 238

8522.001 ** Fines and Gifts, Naval Home 24 U.S.C. 419

8522.002 ** Earnings on Investments, Armed Forces Retirement Home 24 U.S.C. 419

8522.003 ** Fines and Gifts, Soldiers Home 24 U.S.C. 419

8522.004 ** √ Fees Paid by Residents, Naval Home 24 U.S.C. 419

8522.005 ** √ Fees Paid by Residents, Soldiers Home 24 U.S.C. 419

8522.006 ** √ Land Sales, Armed Forces Retirement Home 24 U.S.C. 419

8522.008 ** √ General Fund Payment to the Armed Forces Retirement Home 24 U.S.C. 419, 

104 Stat. 1730

8524.002 ** √ Federal Payment, Capital Magnet Fund, Departmental Offices, Treasury P.L. 111-117, 123 Stat. 

3163

8524.003 ** √ Payment From the Community Development Financial Institutions Fund, 

Departmental Offices, Treasury

P.L. 111-117, 123 Stat. 

3163

8524.004 ** √ Affordable Housing Allocations, Capital Magnet Fund, Departmental Offices, 

Treasury

P.L. 110-289, 122 Stat.

2723; 12 U.S.C. 4569

8533.001 ** √ Deposits, General Gift Fund, USCG, Homeland Security 10 U.S.C. 2601

8533.002 ** Earnings on Investments, General Gift Fund, USCG, Homeland Security 10 U.S.C. 2601

8547.001 ** √ Special Studies, Services and Projects, Maritime Administration 15 U.S.C. 1526

8548.001 ** √ Gifts and Bequests, Office of the Secretary, Transportation 49 U.S.C. 326

8548.002 ** Earnings on Investments, Gifts and Bequest, Office of the Secretary, Transportation 49 U.S.C. 326

8550.001 ** Gifts and Donations, Endeavor Teacher Fellowship Trust 42 U.S.C. 2467a

8550.002 ** Interest on Investments, Endeavor Teacher Fellowship Trust 42 U.S.C. 2467a

8550.003 ** √ Transfer from NASA Gifts 42 U.S.C. 2467a

8558.001 ** √ Foreign Service National Separation Liability Trust Fund, Animal and Plant Health 

Inspection Service, Agriculture

P.L. 102-138, 195 Stat. 

672

Sec.151

8559.001 ** √ Payment from Commodity Credit Corporation Fund, Emergency Citrus Disease 

Research and Development Trust Fund, National Institute of Food and Agriculture, 

Agriculture

P.L. 115-334 Sec. 

12605

8562.001 ** √ Contributed Funds, Geological Survey 43 U.S.C. 50

8563.001 ** Funds Contributed for the Advancement of the Indian Race, Bureau of Indian Affairs 25 U.S.C. 451

8563.002 ** Earnings on Investments, Funds Contributed for Advancement of the Indian Race 25 U.S.C. 451

8563.022 ** √ Interest, Other, Deposits, Funds Contributed for the Advancement of the Indian Race 25 U.S.C. 451

8565.001 ** √ Receipts, Trustee, Alaska Townsites, Bureau of Land Management 31 U.S.C. 1321

8569.001 ** √ Contributions, American Battle Monuments Commission 36 U.S.C. 128

8569.002 ** Interest on Investments, American Battle Monuments Commission 36 U.S.C. 128

8575.001 ** √ Advances for Cooperative Work, Energy 31 U.S.C. 1321

8576.001 ** √ Gifts and Donations, Energy 91 Stat. 601, Sec. 652

8576.003 ** √ National Historical Park Collections, Gifts and Donations, Energy 16 U.S.C. 

410uuu(f)(5)(C)

8581.001 ** √ General Fund Payment, Trade Enforcement Trust Fund, Office of the U.S. Trade 

Representatives

P.L. 114-125, 130 Stat. 

192-193
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-51

8581.002 ** Earning, on Investments, Trade Enforcement Trust Fund, Office of the U.S. Trade 

Representatives

P.L. 114-125, 130 Stat. 

192-193

8585.001 ** Receipts, Violent Crime Reduction Trust Fund 40 U.S.C. 14211

8609.001 ** √ Deposits, First Responder Network Authority Gifts, Donations, and Bequests Trust 

Fund, Commerce

P.L. 112-96, Sec. 

6206(a)

8615.001 ** √ General Fund Payments, Morris K. Udall and Stewart L. Udall Foundation 20 U.S.C. 5606

8615.002 ** Interest on Investments, Morris K. Udall and Stewart L. Udall Foundation 20 U.S.C. 5606

8615.003 ** √ Donations, Morris K. Udall and Stewart L. Udall Foundation 20 USC 5603 & 20 

USC 5608

8616.001 ** √ Gifts and Donations, Office of Refugee Resettlement, Administration for Children 

and Families, Health and Human Services

8 U.S.C. 1522(a)(4)(A)

8625.001 ** Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund P.L. 112-141, Sec. 

1602

8625.002 ** Earnings on Investments, Gulf Coast Restoration Trust Fund P.L. 112-141, Sec. 

1602

8627.001 ** √ Payment to the Yankton Sioux Tribe Development Trust Fund, Bureau of the Fiscal 

Service, Treasury

P.L. 107-331, 116 Stat. 

2839, Sec. 204

8627.002 ** √ Earnings on Investments, Yankton Sioux Tribe Development Trust Fund, Bureau of 

the Fiscal Service, Treasury

P.L. 107-331, 116 Stat. 

2839, Sec. 204

8632.001 ** √ Deposits, Equipment, Supplies, etc., for Cooperative Countries, Federal Highway 

Administration

23 U.S.C. 212

8634.001 ** √ Payment From The General Fund, National Surface Transportation and Innovative 

Finance Bureau Highway Trust Fund Account, Upward Reestimates, Transportation

49 U.S.C. 116(h); 2 

U.S.C. 661c(f)

8716.001 ** √ Deposits, Navy General Gift Fund 10 U.S.C. 2601

8716.002 ** Earnings on Investments, Navy General Gift Fund 10 U.S.C. 2601

8723.001 ** √ Profits from Sale of Ships Stores, Navy 10 U.S.C. 7220, 7605

8723.003 ** Gifts and Bequests, Ships Stores Profit, Navy 10 U.S.C. 8620

8730.001 ** √ Contributions to United States Naval Academy Museum Fund 10 U.S.C. 6975

8730.002 ** Earnings on Investments, United States Naval Academy Museum Fund 10 U.S.C. 6975

8733.001 ** √ Contributions to United States Naval Academy General Gift Fund 10 U.S.C. 6973

8733.002 ** Earnings on Investments, United States Naval Academy General Gift Fund 10 U.S.C. 6973

8733.003 ** Proceeds from the Sale of the Property, United States Naval Academy Museum Fund 10 U.S.C. 8473

8741.001 ** √ Miscellaneous Contributed Funds, Environmental Protection Agency 33 U.S.C. 1155

8789.001 ** Proceeds of Sales of Unclaimed, Abandoned, and Seized Goods, United States 

Customs Service

19 U.S.C. 1491, 1493

8790.001 ** √ Gifts and Bequests, Treasury 31 U.S.C. 321

8790.002 ** Earnings on Investments, Gifts and Bequests, Treasury 31 U.S.C. 321

8813.001 ** √ Payments from Federal Funds, Center for Middle Eastern-Western Dialogue Trust 

Fund, State

118 Stat. 84

8813.002 ** Earnings on Investments, Center for Middle Eastern-Western Dialogue Trust Fund, 

State

118 Stat. 2900

8813.003 ** √ Non-Federal Contributions, Center for Middle Eastern-Western Dialogue Trust Fund, 

State

118 Stat. 2900

8821.001 ** √ Department of State Unconditional Gift Fund 22 U.S.C. 809, 1046

8821.002 ** Earnings on Investments, Unconditional Gift Fund, General, State 22 U.S.C. 2697(b)

8822.001 ** √ Conditional Gift Fund, General, State 22 U.S.C. 809, 1046

8822.002 ** Earnings on Investments, Conditional Gift Fund, General, State 22 U.S.C. 809, 1046

8822.003 ** √ Federal Payment, Conditional Gift Fund, General, State 22 U.S.C. 809, 1046

8824.001 ** √ Gifts and Donations, Agency for International Development\ 22 U.S.C. 2395(d)

8861.001 ** Transfer from General Fund, Inland Waterways Revenue Act Taxes, Inland 

Waterways Trust Fund

26 U.S.C. 9506

8861.002 ** Earnings on Investments, Inland Waterways Trust Fund 26 U.S.C. 9506

8862.001 ** √ Contributions and Advances, Rivers and Harbors, Corps of Engineers 33 560, 701h, 702f, 703
√ Distributed offsetting receipts

* Identifies Capital Transfer Account

** Designated as “Available” under Joint Regulation No. 3, dated June 12, 1951, as amended

November 2022 R-52

8863.001 ** Transfers from General Fund of Amounts Equal to Certain Taxes, Harbor 

Maintenance Trust Fund

26 U.S.C. 9505

8863.002 ** Earnings on Investments, Harbor Maintenance Trust Fund 26 U.S.C. 9505

8863.003 ** √ Transfer of Tolls from the Great Lakes St. Lawrence Seaway Development 

Corporation, Harbor Maintenance Trust Fund

26 U.S.C. 9505

8870.001 ** √ Payments to Donor Ports via USACE O&M, Harbor Maintenance Fee Collection, 

U.S. Customs and Border Protection, Homeland

33 USC 2238c

8888.001 ** √ Deposits, Patients’ Benefit Fund, National Institutes of Health 42 U.S.C. 219

8888.002 ** Earnings on Investments, Patients’ Benefit Fund, National Institutes of Health 42 U.S.C. 219

8889.001 ** √ Deposits, Patients’ Benefit Fund, Public Health Service Hospitals, Health Resources 

and Services Administration

42 U.S.C. 219

8889.002 ** Earnings on Investments, Patients’ Benefit Fund, Public Health Service Hospital 42 U.S.C. 219

8902.001 ** Gift of Esther Cattell Schmitt, Treasury 76 Stat. 88

8902.002 ** Earnings on Investments, Esther Cattell Schmitt Gift Fund 76 Stat. 88

8927.001 ** √ Deposits, Army General Gift Fund 10 U.S.C. 2601

8927.002 ** Earnings on Investments, Army General Gift Fund 10 U.S.C. 2601

8928.001 ** √ Deposits, Air Force General Gift Fund 10 U.S.C. 2601

8928.002 ** Earnings on Investments, Air Force General Gift Fund 10 U.S.C. 2601

8960.001 ** √ Donations to National Science Foundation 42 U.S.C. 1870

8969.001 ** Donations, National Transportation Safety Board 49 1903

8977.001 ** √ Gifts and Donations, National Space Grant Program, National Aeronautics and Space 

Administration

42 U.S.C. 2486c

8978.001 ** √ Donations, Science, Space and Technology Education Trust Fund 42 U.S.C. 2467

8978.002 ** Earnings on Investments, Science, Space and Technology Education Trust Fund 42 U.S.C. 2467

8980.001 ** Gifts and Donations, National Aeronautics and Space Administration 42 U.S.C. 2473

8981.001 ** √ Gifts and Contributions, Corporation for National and Community Service 42 U.S.C. 5042(5)
November 2022 FC-1

PART III - FOREIGN CURRENCY ACCOUNT SYMBOLS AND TITLES

EXECUTIVE OFFICE OF THE PRESIDENT

Program Accounts (not requiring appropriation)

011X7840.004 Advances from Foreign Governments and Organizations, Peace Corps, Ecuador

011X7840.104 Advances from Foreign Governments and Organizations, Peace Corps, Bolivia

011X7840.107 Advances from Foreign Governments and Organizations, Peace Corps, Guyana

011X7840.116 Advances from Foreign Governments and Organizations, Peace Corps, Dominican Republic

011X7840.126 Advances from Foreign Governments and Organizations, Peace Corps, Honduras

011X7840.127 Advances from Foreign Governments and Organizations, Peace Corps, Jamaica

011X7840.128 Advances from Foreign Governments and Organizations, Peach Corps, Mexico

011X7840.136 Advances from Foreign Governments and Organizations, Peace Corps, Peru

011X7840.137 Advances from Foreign Governments and Organizations, Peace Corps, Suriname

011X7840.139 Advances from Foreign Governments and Organizations, Peace Corps, St. Lucia

011X7840.316 Advances from Foreign Governments and Organizations, Peace Corps, Thailand

011X7840.325 Advances from Foreign Governments and Organizations, Peace Corps, Tonga

011X7840.440 Advances from Foreign Governments and Organizations, Peace Corps, Jordan

011X7840.456 Advances from Foreign Governments and Organizations, Peace Corps, Morocco

011X7840.460 Advances from Foreign Governments and Organizations, Peace Corps, Nepal

011X7840.510 Advances from Foreign Governments and Organizations, Peace Corps, Cameroon

011X7840.511 Advances from Foreign Governments and Organizations, Peace Corps, Botswana

011X7840.514 Advances from Foreign Governments and Organizations, Peace Corps, Cape Verde

011X7840.518 Advances from Foreign Governments and Organizations, Peace Corps, Benin

011X7840.520 Advances from Foreign Governments and Organizations, Peace Corps, Ethiopia

011X7840.521 Advances from Foreign Governments and Organizations, Peace Corps, Republic of Congo

011X7840.523 Advances from Foreign Governments and Organizations, Peace Corps, Gabon

011X7840.524 Advances from Foreign Governments and Organizations, Peace Corps, Ghana

011X7840.542 Advances from Foreign Governments and Organizations, Peace Corps, Kenya

011X7840.559 Advances from Foreign Governments and Organizations, Peace Corps, Niger

011X7840.563 Advances from Foreign Governments and Organizations, Peace Corps, Zambia

011X7840.564 Advances from Foreign Governments and Organizations, Peace Corps, Malawi

011X7840.574 Advances from Foreign Governments and Organizations, Peace Corps, Zimbabwe

011X7840.577 Advances from Foreign Governments and Organizations, Peace Corps, Gambia

011X7840.582 Advances from Foreign Governments and Organizations, Peace Corps, Uganda

011X7840.584 Advances from Foreign Governments and Organizations, Peace Corps, South Africa

DEPARTMENT OF AGRICULTURE

Program Accounts (not requiring appropriation)

012X0171.000 Emergency Forest Restoration Program, Farm Service Agency, Agriculture

012 1143.000 Repayable Advances to Agriculture Disaster Relief Fund, Farm Service Agency, Agriculture

012X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Agriculture, India

012X7787.112 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Costa Rica

012X7787.116 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Dominican Republic

012X7787.122 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Guatemala

012X7787.127 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Jamaica

012X7787.405 Technical Assistance, P.L. 83-480, Agriculture

012X7787.412 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Sri Lanka

012X7787.456 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Morocco

012X7787.480 Technical Assistance, P.L. 83-480, Section 108, Agriculture, Tunisia

DEPARTMENT OF COMMERCE

Program Accounts (not requiring appropriation)

013X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Commerce, India
November 2022 FC-2

DEPARTMENT OF DEFENSE, OFFICE OF THE SECRETARY OF DEFENSE

Program Accounts (not requiring appropriation)

097x2093 Joint Improvised-Threat Defeat Fund, Defense

097X7515.314 Defense Cooperation Account, Defense, Philippines

097X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Defense, India

DEPARTMENT OF EDUCATION

Program Accounts (not requiring appropriation)

091X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Education, India

DEPARTMENT OF ENERGY

Program Accounts (not requiring appropriation)

DEPARTMENT OF HEALTH AND HUMAN SERVICE

Program Accounts (not requiring appropriation)

075X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, India

DEPARTMENT OF INTERIOR

Program Accounts (not requiring appropriation)

014X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Interior, India

DEPARTMENT OF STATE

Program Accounts (not requiring appropriation)

AGENCY FOR INTERNATIONAL DEVELOPMENT

Program Accounts (not requiring appropriation)

072X7800.510 Advances from Foreign Governments for Technical Assistance, AID, Cameroon

072X7800.521 Advances from Foreign Governments for Technical Assistance, AID, Republic of Congo

072X7800.524 Advances from Foreign Governments for Technical Assistance, AID, Ghana

072X7800.555 Advances from Foreign Governments for Technical Assistance, AID, Mali

072X7800.559 Advances from Foreign Governments for Technical Assistance, AID, Niger

072X7800.564 Advances from Foreign Governments for Technical Assistance, AID, Malawi

072X7800.574 Advances from Foreign Governments for Technical Assistance, AID, Zimbabwe

072X7800.582 Advances from Foreign Governments for Technical Assistance, AID, Uganda

ENVIRONMENTAL PROTECTION AGENCY

Program Accounts (not requiring appropriation)

068X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, EPA, India
November 2022 FC-3

INDEPENDENT OFFICES

NATIONAL SCIENCE FOUNDATION

Program Accounts (not requiring appropriation)

049X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, NSF, India

SMITHSONIAN INSTITUTION

Program Accounts (not requiring appropriation)

033X7565.428 United States - India Fund for Cultural, Educational, and Scientific Cooperation, Smithsonian, India

TREASURY FS/FO/FASD/IFB

Program Accounts (not requiring appropriation)

275X7860.308 Japan, United States Friendship Trust Fund, Japan-United States Friendship Commission, Japan

DEPARTMENT OF THE TREASURY

Holding Accounts

020X7900.004 Advances of Unfunded Foreign Currencies, Treasury, Ecuador

020X7900.104 Advances of Unfunded Foreign Currencies, Treasury, Bolivia

020X7900.107 Advances of Unfunded Foreign Currencies, Treasury, Guyana

020X7900.112 Advances of Unfunded Foreign Currencies, Treasury, Costa Rica

020X7900.116 Advances of Unfunded Foreign Currencies, Treasury, Dominican Republic

020X7900.122 Advances of Unfunded Foreign Currencies, Treasury, Guatemala

020X7900.126 Advances of Unfunded Foreign Currencies, Treasury, Honduras

020X7900.127 Advances of Unfunded Foreign Currencies, Treasury, Jamaica

020X7900.128 Advances of Unfunded Foreign Currencies, Treasury, Mexico

020X7900.136 Advances of Unfunded Foreign Currencies, Treasury, Peru

020X7900.137 Advances of Unfunded Foreign Currencies, Treasury, Suriname

020X7900.139 Advances of Unfunded Foreign Currencies, Treasury, St. Lucia

020X7900.308 Advances of Unfunded Foreign Currencies, Treasury, Japan

020X7900.314 Advances of Unfunded Foreign Currencies, Treasury, Philippines

020X7900.316 Advances of Unfunded Foreign Currencies, Treasury, Thailand

020X7900.405 Advances of Unfunded Foreign Currencies, Treasury, Algeria

020X7900.412 Advances of Unfunded Foreign Currencies, Treasury, Sri Lanka

020X7900.440 Advances of Unfunded Foreign Currencies, Treasury, Jordan

020X7900.456 Advances of Unfunded Foreign Currencies, Treasury, Morocco

020X7900.460 Advances of Unfunded Foreign Currencies, Treasury, Nepal

020X7900.480 Advances of Unfunded Foreign Currencies, Treasury, Tunisia

020X7900.510 Advances of Unfunded Foreign Currencies, Treasury, Cameroon

020X7900.511 Advances of Unfunded Foreign Currencies, Treasury, Botswana

020X7900.514 Advances of Unfunded Foreign Currencies, Treasury, Cape Verde

020X7900.518 Advances of Unfunded Foreign Currencies, Treasury, Benin

020X7900.520 Advances of Unfunded Foreign Currencies, Treasury, Ethiopia

020X7900.521 Advances of Unfunded Foreign Currencies, Treasury, Republic of Congo

020X7900.523 Advances of Unfunded Foreign Currencies, Treasury, Gabon

020X7900.524 Advances of Unfunded Foreign Currencies, Treasury, Ghana

020X7900.542 Advances of Unfunded Foreign Currencies, Treasury, Kenya

020X7900.555 Advances of Unfunded Foreign Currencies, Treasury, Mali

020X7900.559 Advances of Unfunded Foreign Currencies, Treasury, Niger

020X7900.563 Advances of Unfunded Foreign Currencies, Treasury, Zambia
November 2022 FC-4

020X7900.564 Advances of Unfunded Foreign Currencies, Treasury, Malawi

020X7900.574 Advances of Unfunded Foreign Currencies, Treasury, Zimbabwe

020X7900.577 Advances of Unfunded Foreign Currencies, Treasury, Gambia

020X7900.582 Advances of Unfunded Foreign Currencies, Treasury, Uganda

020X7900.584 Advances of Unfunded Foreign Currencies, Treasury, South Africa

Control Accounts

020X7999.004 Control Account-X7000 Program Clearing Account, Treasury, Ecuador

020X7999.104 Control Account-X7000 Program Clearing Account, Treasury, Bolivia

020X7999.107 Control Account-X7000 Program Clearing Account, Treasury, Guyana

020X7999.112 Control Account-X7000 Program Clearing Account, Treasury, Costa Rica

020X7999.116 Control Account-X7000 Program Clearing Account, Treasury, Dominican Republic

020X7999.122 Control Account-X7000 Program Clearing Account, Treasury, Guatemala

020X7999.126 Control Account-X7000 Program Clearing Account, Treasury, Honduras

020X7999.127 Control Account-X7000 Program Clearing Account, Treasury, Jamaica

020X7999.136 Control Account-X7000 Program Clearing Account, Treasury, Peru

020X7999.137 Control Account-X7000 Program Clearing Account, Treasury, Suriname

020X7999.139 Control Account-X7000 Program Clearing Account, Treasury, St. Lucia

020X7999.308 Control Account-X7000 Program Clearing Account, Treasury, Japan

020X7999.314 Control Account-X7000 Program Clearing Account, Treasury, Philippines

020X7999.316 Control Account-X7000 Program Clearing Account, Treasury, Thailand

020X7999.331 Control Account-X7000 Program Clearing Account, Treasury, Burma

020X7999.405 Control Account-X7000 Program Clearing Account, Treasury, Algeria

020X7999.412 Control Account-X7000 Program Clearing Account, Treasury, Sri Lanka

020X7999.428 Control Account-X7000 Program Clearing Account, Treasury, India

020X7999.440 Control Account-X7000 Program Clearing Account, Treasury, Jordan

020X7999.456 Control Account-X7000 Program Clearing Account, Treasury, Morocco

020X7999.460 Control Account-X7000 Program Clearing Account, Treasury, Nepal

020X7999.480 Control Account-X7000 Program Clearing Account, Treasury, Tunisia

020X7999.510 Control Account-X7000 Program Clearing Account, Treasury, Cameroon

020X7999.514 Control Account-X7000 Program Clearing Account, Treasury, Cape Verde

020X7999.518 Control Account-X7000 Program Clearing Account, Treasury, Benin

020X7999.520 Control Account-X7000 Program Clearing Account, Treasury, Ethiopia

020X7999.521 Control Account-X7000 Program Clearing Account, Treasury, Republic of Congo

020X7999.523 Control Account-X7000 Program Clearing Account, Treasury, Gabon

020X7999.524 Control Account-X7000 Program Clearing Account, Treasury, Ghana

020X7999.542 Control Account-X7000 Program Clearing Account, Treasury, Kenya

020X7999.555 Control Account-X7000 Program Clearing Account, Treasury, Mali

020X7999.559 Control Account-X7000 Program Clearing Account, Treasury, Niger

020X7999.563 Control Account-X7000 Program Clearing Account, Treasury, Zambia

020X7999.564 Control Account-X7000 Program Clearing Account, Treasury, Malawi

020X7999.574 Control Account-X7000 Program Clearing Account, Treasury, Zimbabwe

020X7999.577 Control Account-X7000 Program Clearing Account, Treasury, Gambia

020X7999.582 Control Account-X7000 Program Clearing Account, Treasury, Uganda

020X7999.584 Control Account-X7000 Program Clearing Account, Treasury, South Africa

Suspense Accounts

020X7530 Budget Clearing Account (Suspense) Bangkok

020X7729 Budget Clearing Account (Suspense) Charleston