General Fund Receipt Account (GFRA)

The General Fund Receipt Account is a receipt account credited with funds from collections that are not identified by law for another account for a specific purpose. These collections are presented in the President’s Budget of the United States government as either governmental (budget) receipts or offsetting receipts. These include taxes, customs duties, and miscellaneous receipts. There are numerous General Fund Receipt Accounts that are described in the Federal Account Symbols and Titles (FAST) Book. See the FAST Book website for more information.

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