Fund Balance with Treasury
The Fund Balance with Treasury (FBWT) is an asset account that shows the available budget spending authority of federal agencies. Collections and disbursements by agencies increase or decrease the balance in the account.
Agencies report changes to this account to the Bureau of the Fiscal Service (Fiscal Service), Department of Treasury through classifying transactions to a Treasury Account Symbol (TAS) and Business Event Type Code (BETC) at the time of initiation. Also, transactions can be reclassified in CARS if adjustments need to be made.