Fund Balance with Treasury (FBWT) Account

This asset account represents the future economic benefits of monies that agencies can spend for future authorized transactions. Transactions such as appropriation warrants, nonexpenditure transfers, collections, disbursements, and related adjustments reported to the Bureau of the Fiscal Service and classified to a Active Treasury Account Symbol (TAS) increase or decrease the Fund Balance with Treasury (FBWT) account balance. Agencies must reconcile the corresponding USSGL account 101000 balance for each TAS reported, as shown on the Government-wide Accounting Account Statement. For further information, refer to the FBWT website.

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