photo credit: Tom – Switzerland
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.
Disposal Of Federal Real Property: Legislative Proposals
- Fund Accounting (CongressionalGlossary.com)
- “Intragovernmental Transfers and Related Concerns,” GAO Report GGD-98-179R
- “Intergovernmental Transfers Have Facilitated State Financing Schemes,” GAO Report GAO-04-574T
- “The Impact of Social Security and Medicare on the Federal Budget,” CBO, November 14, 2002 (4-page PDF )
- Other Peoples Money (OPM)
- Improving Accountability for Intra-governmental Transactions (IGT) – Treasury
- Intra-Governmental Payment and Collection (IPAC) – Treasury
- The Effects of Increasing Fannie Mae’s and Freddie Mac’s Capital, CBO
- “Federal Employees’ Retirement System: Summary of Recent Trends,” CRS Report 98-972 (24-page PDF)
- “Federal Employees’ Retirement System: Budget and Trust Fund Issues,” CRS Report RL30023 (23-page PDF)
- “Mandatory Spending Since 1962,” CRS Report RL33074 (24-page PDF)
Interfund Activity | Reciprocal and Non reciprocal interfund | CPA Exam | Governmental Accounting
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Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates
CongressionalGlossary.com, from TheCapitol.Net
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