U.S. flag

An official website of the United States government

The General Fund

As “America’s Checkbook,” the General Fund of the Government consists of assets and liabilities used to finance the daily and long-term operations of the U.S. Government as a whole. It also includes accounts used in management of the budget of the U.S. Government.

Parts of the General Fund

The General Fund is broken down into the following areas:

Authority

Borrowings

Cash

Debt

Other Assets & Liabilities

Trading Partner/General Fund Reporting

Learn More About the General Fund

Resources

  Key Dates for Data Submission
  General Fund’s TFM Section
  Reciprocal Category (RC) Listing
  Use of the General Fund in Intra-governmental Transactions (IGTs)
  Summary of General Fund USSGLs
  General Fund Entity Submission Form
  GAO Audit of the FY 2018 Schedules of the General Fund
  GAO Audit of the FY 2020 Schedules of the General Fund
  GAO Audit of the FY 2022 Schedules of the General Fund
  GAO Financial Audit of the FY 2024 Schedules of the General Fund
  GAO Management Report of the FY 2024 Schedules of the General Fund 

Need Help?

Email us with general questions or comments.

GeneralFund@fiscal.treasury.gov

Last Updated: