An agency's Fund Balance with Treasury is increased by which of the following events?

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