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:

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General Fund's TFM

View Volume 1 Part 2 Chapter 4700 Appendix 11. This chapter contains:

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