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 monthly reporting on Statements of Transactions (FMS 224, 1220, or SF 1221) and Statements of Accountability (FMS 1219 and SF 1218).
Last modified 05/23/18