**Step 1. Determine the proper Treasury Account Symbols (TAS) to
report.**

*A. Use the Treasury Combined Statement (TCS), Part Four Other
Information, Receipts by Department Listing published at the end of the
prior fiscal year.*

The next page is an excerpt from the 2005 Treasury Combined Statement
(TCS), Part Four Other Information, Receipts by Department Listing. This
information is found on-line at:
<http://fms.treas.gov/annualreport/cs2005/index.html>. As stated in the
OMB Circular A-136 as revised July, 2006, "Agencies should include in
the SBR, the receipt accounts in Part 4 classified as:

1.  

• Proprietary Receipts from the Public;

• Intrabudgetary Receipts Deducted by Agencies; and

• Offsetting Governmental Receipts."

In this Guide, receipt information for the Library of Congress is
highlighted to display the information an agency should look for. These
highlights do not appear in the document found on the FMS website. The
yellow highlights indicate the accounts and amounts that were
distributed to the Library of Congress in FY 2005. The receipts
distributed to the Library of Congress include those in the sections
titled Proprietary Receipts from the Public and the Intrabudgetary
Receipts Deducted by Agencies. There are no Offsetting Governmental
Receipts reflected in this example. The information highlighted in red
is applicable to the Library of Congress but does **not** represent
distributed offsetting receipts.

The accounts **derived from the 2005 Treasury Combined Statement (TCS),
Part Four Other Information, Receipts by Department Listing** and
highlighted in yellow for the Library of Congress include:

**Fiscal Main Sub**

**Type Dept Year Account Account**

**Proprietary Receipts From The Public**

03 8032 021

03 8208 001

**Intrabudgetary Receipts Deducted By Agencies**

03 5075 002\
03 5175 002

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height="8.277777777777779in"}

B.  *Check for new receipt accounts created or receipt accounts that
    have redistributed since the end of the prior fiscal year. If a
    major redistribution occurs, the Financial Management Service (FMS),
    in collaboration with the Office of Management Budget (OMB), will
    release a Treasury Financial Manual (TFM) Bulletin. Also, check with
    agency budget personnel and/or the OMB Program Examiner for your
    agency for updated information.*

On April 24, 2006, the FMS, in collaboration with the OMB, released TFM
Bulletin No. 2006-05. This information is found on-line at:
<http://www.fms.treas.gov/tfm/vol1/06-05.html>. This TFM Bulletin
redistributes clearing accounts and certain miscellaneous receipt
accounts to the budgets of the agencies that collect the receipts, carry
out activities that result in these collections, and have the supporting
documentation, instead of against Treasury.

Agencies should review TFM Bulletin No. 2006-05 and include the listed
accounts in the FY 2006 Statement of Budgetary Resources, line 19C
computation. An excerpt from Attachment 1 to TFM Bulletin No. 2006-05
follows. The information highlighted in yellow represents accounts that
have been distributed to the Library of Congress since the close of FY
2005. The highlights are not included in the published document.

The accounts **derived from the TFM Bulletin No. 2006-05** and
highlighted in yellow for the Library of Congress include:

**Fiscal Main Sub**

**Type Dept Year Account Account**

**Proprietary Receipts From The Public**

03 1435 000

03 3220 000

03 F 3845 000

03 F 3875 000

03 F 3880 000

**Intrabudgetary Receipts Deducted By Agencies**

03 3200 000\
03 F 3885 000

Notes:

1.  There are no Offsetting Governmental Receipts reflected in this
    example.

2.  In this example, budget representatives did not disclose any new
    accounts or other account redistributions.

![](media/image2.png){width="4.791666666666667in" height="6.84375in"}

The **final combined list of accounts** to be included in the Library of
Congress FY 2006 SBR as derived from

1\. 2005 Treasury Combined Statement (TCS), Part Four Other Information,
Receipts by Department Listing

2\. TFM Bulletin No. 2006-05, and

3\. Budget personnel, are:

**SUMMARY LISTING**

**DISTRIBUTED OFFSETTING RECEIPT ACCOUNTS**

**LIBRARY OF CONGRESS -- FY 2006**

**Fiscal Main Sub**

**Type Dept Year Account Account**

**Proprietary Receipts From The Public**

03 1435 000

03 3220 000

03 F 3845 000

03 F 3875 000

03 F 3880 000

03 8032 021

03 8208 001

**Intrabudgetary Receipts Deducted By Agencies**

03 3200 000\
03 F 3885 000

03 5075 002\
03 5175 002

**Step 2. Determine the proper amounts to report.**

*A. Use either the Governmentwide Accounting (GWA) Account Statement,
TFS 6655 -Receipt Account Trial Balance, TFS 6653 -- Undisbursed
Appropriation Account Ledger, or TFS 6654 Undisbursed Appropriation
Account Trial Balance for each identified TAS.*

As stated in the OMB Circular A-136 as revised July, 2006, the SBR
should include "The amount of distributed offsetting receipts reported
in this statement should be the aggregate of cash collected in these
receipt accounts and reported to Treasury on a monthly basis (SF 224,
Statement of Transactions; SF 1219, Statement of Accountability; and SF
1220, Statement of Transactions). The amount of offsetting receipts
distributed to agencies and reported in this statement shall also agree
with, and be reconciled to the deductions for offsetting receipts as
reported in the Budget of the United States Government."

Amounts an agency reports to Treasury on a monthly basis through the SF
224, SF 1219 and SF 1220 are consolidated and reported back to the
agency on the Governmentwide Accounting (GWA) Account Statement and/or
the Receipt Account Trial Balance, TFS 6655. If amounts in a TAS are
"swept" or disseminated to the General Fund of the Treasury at year-end
, the balance listed on the account statement is the amount that should
be included as part of the total for Distributed Offsetting Receipts.
However, if the balance in the TAS is not "swept" to the General Fund of
the Treasury at year-end, then the amount to be included is the
difference between the ending balance in the account and the beginning
balance in the account. To determine the appropriate amount, locate the
first digit of the main account symbol. If the first digit of the main
account symbol is a "0", "1", or "2", the ending balance should be used.
If the first digit of the main account symbol is a "5", or "8", use the
ending minus beginning balance calculation. For main account symbols
that start with "3" look at the Fiscal Year indicator as well. If the
Fiscal Year indicator is F, then use the ending minus beginning balance
calculation, otherwise, use only the ending balance.

In the summary listing below, the accounts that should use the ending
minus beginning calculation are highlighted in blue. Accounts that
should use the ending balance are highlighted in green.

**SUMMARY LISTING**

**DISTRIBUTED OFFSETTING RECEIPT ACCOUNTS**

**LIBRARY OF CONGRESS -- FY 2006**

**Fiscal Main Sub**

**Type Dept Year Account Account**

**Proprietary Receipts From The Public**

03 1435 000

03 3220 000

03 F 3845 000

03 F 3875 000

03 F 3880 000

03 8032 021

03 8208 001

**Intrabudgetary Receipts Deducted By Agencies**

03 3200 000\
03 F 3885 000

03 5075 002\
03 5175 002

*B. Relationship between the GWA Account Statement and the agency's
USSGL-based Trial Balance by TAS.*

Each agency is required to maintain United States Standard General
(USSGL) accounts for every TAS that contains the agency's two digit
department code. For example, the two digit department code for the
Library of Congress is 03. All TAS with a department code of 03 should
have a USSGL-based trial balance. Based on the sample Summary Listing
provided previously, the Library of Congress should maintain seven
different trial balances for its distributed offsetting receipt account
TAS. Each USSGL trial balance is required to be reconciled monthly to
the balances in the GWA Account Statement or on the FMS 6655 Receipt
Account Trial Balance.

To determine the amount to be reported on line 19C, use the current
year's USSGL SF-133 Report on Budget Execution and Budgetary
Resources/SBR crosswalk found on-line at:
<http://fms.treas.gov/ussgl/selection_page.html>. The following
information is derived from the FY 2006 SF-133/SBR crosswalk. USSGL
crosswalks are updated periodically and are issued for a specific year.
Always remember to select the appropriate year's crosswalk.

It is important to follow the guidance provided in the crosswalk
footnotes when completing line 19C of the SBR. Remember to include only
amounts collected, deposited, and reported on a SF 224, FMS 1219, and
FMS 1220. Specifically, do not include receivables accrued when
reporting revenue accounts. Also, remember not to use both USSGL account
1010 Fund Balance with Treasury and another USSGL account that
crosswalks to line 19C. Reporting more than one USSGL account for each
distributed offsetting receipt account TAS trial balance on this line
would result in an improper balance. USSGL 1010 is included in the
crosswalk for TAS trial balances that do not record revenue or other
financing sources.

*Direct questions concerning information found in the Treasury Combined
Statement, TFM Bulletin No. 2006-05, or the GWA Account Statement to:*

Budget Reports Division

Financial and Budget Reports Directorate

Governmentwide Accounting

Financial Management Service, Department of the Treasury

Telephone: 202-874-8668

E-mail Address: budget.reports@fms.treas.gov

*Direct questions concerning information found in the USSGL crosswalks
to:*

United States Standard General Ledger Division

Accounting Systems and Standards Directorate

Governmentwide Accounting

Financial Management Service, Department of the Treasury

On-line USSGL Issues Form: <http://fms.treas.gov/ussgl/form-issues.html>

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