Guidance

To more easily work with the General Fund, consult the following links and data.

General Fund Entity Submission Form

The General Fund receives a majority of its data through transactions performed within the Central Accounting Reporting System (CARS). To prevent intra-governmental differences with the General Fund, federal entities must notify the General Fund of any applicable accrual data attributed to their federal entity by the 8th business day following the end of the quarter.

This information must be sent via e-mail to GeneralFund@fiscal.treasury.gov using the General Fund Entity Submission Form. The information submitted on the form will include, but is not limited to, a general description of the type of transactional data being sent, the US Standard General Ledgers (USSGLs) involved and the applicable amounts by USSGL.

Key Dates for Data Submission

Federal entity data submissions are due to General Fund on the 8th business day following the quarter end, per the TFM (Volume 1 Part 2 Chapter 4700 Section 4711.05). See the table below for 2024 dates:

General Fund's TFM

View Volume 1 Part 2 Chapter 4700. This chapter contains:

Recording Intra-governmental Transactions with the General Fund of the U.S. Government 
Located in Chapter 4700 Appendix 11

Reciprocal Category (RC) Listing 
Located in Chapter 4700 Appendix 3; General Fund RC's are 30-48.

Use of the General Fund in Intragovernmental Transactions (IGTs) 
Located in Chapter 4700 Appendix 11 Section 3.

Summary of General Fund USSGLs

101000

Fund Balance with Treasury
 

125000

Central Accounting/Agency Reconciliation Account
 

131000

Accounts Receivable
 

198000

Asset for Agency's Custodial and Non-Entity Liabilities
 

199010

Other Assets
 

201000

Liability for Fund Balance with Treasury
 

209000

Liability for Fund Balance While Awaiting a Warrant
 

299010

Other Liabilities without Related Budgetary Obligations
 

309010

Appropriations Outstanding - Warrants to be Issued
 

320000

Appropriations Outstanding- Cumulative
 

320100

Appropriations Outstanding - Warrants Issued
 

320600

Appropriations Outstanding- Adjustments
 

320700

Appropriations Outstanding - Used - Accrued
 

320710

Appropriations Outstanding- Used
 

320800

Appropriations Outstanding - Prior-Period Adjustments
 

331000

Cumulative Results of Operations
 

570005

Appropriations- Expended - Accrued
 

570006

Appropriations- Expended - Disbursed
 

570810

Appropriations - Expended - Prior-Period Adjustments
 

571000

Transfer in Agency Unavailable Custodial and Non-Entity Collections
 

571200

Accrual of Agency Amount to be Collected- Custodial and Non-Entity
 

574000

Appropriated Dedicated Collections Transferred In
 

574500

Appropriated Dedicated Collections Transferred Out
 

575500

Non-expenditure Financing Sources- Transfers-In- Other
 

575600

Non-expenditure Financing Sources- Transfers-In- Capital Transfers
 

576500

Non-expenditure Financing Sources- Transfers-Out- Other
 

579010

Other Financing Sources for the General Fund
 

718000

Unrealized Gains
 

771000

Trust Fund Warrant Journal Vouches Issued Net of Adjustments