Fund Balance with Treasury (FBWT) increases when an agency receives a Treasury warrant. A warrant is the official document issued by the U.S. Treasury that provides budgetary authority to the agency and establishes funds available for obligation and disbursement.
Other options:
Rescission of appropriation → decreases FBWT
Recovery of prior-year obligations → may restore budgetary authority, but not necessarily FBWT
Custodial revenue → collected on behalf of others; not retained by the collecting agency
Relevant References:
Treasury Financial Manual (TFM), Volume I, Part 2, Chapter 5100
FASAB SFFAS No. 1 – Fund Balance with Treasury
USSGL Guidance on Fund Balance Transactions
Answer: A. receipt of a Treasury warrant
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