Intragovernmental Transfers (CongressionalGlossary.com)

From the Congressional Glossary – Including Legislative and Budget Terms

Intragovernmental Transfers

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Collections from other federal government accounts, often as payment for goods or services provided. Most offsetting receipts from intragovernmental transfers are offset against budget authority and outlays of the agency or subfunction that produced the goods or services. However, two intragovernmental transfers are classified as undistributed offsetting receipts: (1) agency payments as employers into employee retirement trust funds and (2) interest received by trust funds. These offsetting receipts appear as offsets to budget authority and outlays for the government as a whole, rather than at the agency level.

Intragovernmental transfers may be (1) intrabudgetary (on-budget), (2) off-budget, or (3) transfers between on-budget and off-budget accounts. Intrabudgetary transfers are further subdivided into three categories: (1) interfund transfers, where the payment is from one fund group, either federal or trust, to a receipt account in the other fund group; (2) federal intrafund transfers, where the payment and receipt both occur within the federal fund group; and (3) trust intrafund transfers, where the payment and receipt both occur within the trust fund group.

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