Page 1 of 87 

Guide for Accounting and Reporting of

Exchange Stabilization Fund (ESF) Fair Market Value for

Foreign Currency and Investments

Effective Fiscal 2017

Jointly Prepared By:

Financial Reporting and Policy Office

Deputy Chief Financial Officer
Page 2 of 87 

U.S. Department of the Treasury

And

United States Standard General Ledger Advisory Division

Governmentwide Accounting

Bureau of the Fiscal Service
Page 3 of 87 

Version Number Date Description of 

Change

Effective USSGL 

TFM

Effective Date

1.0 Initial Version FY 2012

2.0 Revised for 463500 FY 2014

3.0 Revised BETC and 

add new USSGL 

426800, Modified 

titles and 

descriptions for 

719100 and 729100

FY 2017
Page 4 of 87 

Introduction

ESF now holds certain foreign currency securities at fair value. In October of 2008, ESF deemed that its Other Foreign Currency Denominated Assets and Long 

Term Investments should be classified from Held-To-Maturity to Available-For-Sale Securities. As a result of the change in classification of securities, ESF had 

to conform to the FASB standard FAS 157 (effective November 2007), which provided that Available-For-Sale securities must be carried at fair value. ESF is 

providing the following scenario in order to comply with the adopted GAAP/FASB principles and standards.

The Special Drawing Rights Act of 1968 (P.L. 90-349) provides that SDRs allocated by the International Monetary Fund (IMF) or otherwise acquired by the 

United States (U.S.) are resources of the Treasury's Exchange Stabilization Fund (ESF). SDRs are reserve assets allocated to participating members of the IMF 

to meet a global need to supplement existing reserve assets. SDRs derive their quality as reserve assets from the undertakings of the members to accept them in 

exchange for "freely useable" currencies (The U.S. dollar, European Euro, Japanese Yen, and U.K. sterling). U.S. Government holdings in SDRs were obtained 

from IMF allocations issued between 1970 -1981 and through the net of SDR acquisitions and sales. SDR Holdings are shown as an asset item in the ESF 

financial records and SDR Allocations are shown as a liability item.
Page 5 of 87 

Proposed New USSGL Accounts

Account Title: Interest Collected From Foreign Securities and Special Drawing Rights (SDR)

Account Number: 426800

Normal Balance: Debit

Definition: The amount of interest collected during the fiscal year from foreign securities. The amount of the net change consisting of interest, charges and 

assessments related to SDR’s. Although the normal balance in this account is a debit, it is acceptable in certain instances for this account to have a credit balance 

when a loss is recognized. This USSGL account is to be used only by the Department of the Treasury.

Justification: The Exchange Stabilization Fund is now incurring negative interest in their foreign investments.

Modify USSGL Accounts

Account Title: Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges

Account Number: 719100

Normal Balance: Credit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, accrued SDR interest/charges and accrued interest on foreign securities 

reflect a gain in the following circumstances: if the SDR-USD, Euro-USD, or Yen-USD exchange rate increases, a gain is recorded on SDR accrued interest and 

accrued interest on foreign securities as applicable; if the SDR-USD exchange rate decreases, a gain is recorded on accrued SDR charges. This USSGL account 

is to be used only by the Department of Treasury.

Justification: To expand on the definition.

Account Title: Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges

Account Number: 729100

Normal Balance: Debit

Definition: When the Special Drawing Right (SDR) and foreign exchange rates change, accrued SDR interest/charges and accrued interest on foreign securities 

reflect a loss in the following circumstances: if the SDR-USD, Euro-USD, or Yen-USD exchange rate decreases, a loss is recorded on SDR accrued interest and 

accrued interest on foreign securities as applicable; if the SDR-USD exchange rate increases, a loss is recorded in SDR accrued charges. This USSGL account is 

to be used only by the Department of Treasury.

Justification: To expand on the definition.
Page 6 of 87 

 

Listing of USSGL accounts used in this scenario:

Account Number Account Titles

Budgetary

420100 Total Actual Resources - Collected

426600 Other Actual Business-Type Collections From Non-Federal Sources

426800 Interest Collected From Foreign Securities and Special Drawing Rights

427300 Interest Collected From Treasury

429500 Adjustment to the Exchange Stabilization Fund

462000 Unobligated Funds Exempt from Apportionment

463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund

490100 Delivered Orders – Obligations, Unpaid

497100 Downward Adjustment of Prior-Year Unpaid Delivered Orders – Obligations, 

Recoveries

498100 Upward Adjustment of Prior-Year Delivered Orders – Obligations, Unpaid

Proprietary

119400 Exchange Stabilization Fund Assets – Holdings of Special Drawing Rights

120000 Foreign Currency

120500 Foreign Currency Denominated Equivalent Assets

120900 Uninvested Foreign Currency

131000 Accounts Receivable

134200 Interest Receivable - Investments

134400 Interest Receivable on Special Drawing Rights

138400 Interest Receivable - Foreign Currency Denominated Assets

161000 Investments in U.S. Treasury Securities Issued by Bureau of the Fiscal Service

162000 Investments in Securities Other than Bureau of the Fiscal Service Securities

162100 Discount on Securities Other than Bureau of the Fiscal Service Securities

162200 Premium on Securities Other than Bureau of the Fiscal Service Securities
Page 7 of 87 

Account Number Account Titles

167000 Foreign Investments

167100 Discount on Foreign Investments

167200 Premium on Foreign Investments

167900 Foreign Exchange Rate Revalue Adjustment – Investments

211000 Accounts Payable

214000 Accrued Interest Payable – Not Otherwise Classified

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks

219300 Allocation of Special Drawing Rights (SDRs)

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity

310000 Unexpended Appropriations – Cumulative

331000 Cumulative Results of Operations

531100 Interest Revenue – Investments

531200 Interest Revenue – Loans Receivable/Uninvested Funds

575000 Expenditure Financing Sources – Transfers-In

576000 Expenditure Financing Sources – Transfer- Out

579000 Other Financing Sources

590000 Other Revenue

599300 Offset to Non-Entity Collections – Statement of Changes in Net Position

599400 Offset to Non-Entity Accrued Collections – Statement of Changes in Net Position

610000 Operating Expenses/Program Costs

633000 Other Interest Expense

633800 Remuneration Interest

718100 Unrealized Gains – Exchange Stabilization Fund 

719000 Other Gains

719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges

728100 Unrealized Losses – Exchange Stabilization Fund

729000 Other Losses

729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges
Page 8 of 87 

Attribute Table:

USSGL 

Acct.

USSGL Account Title Anticip

ated

Budg

/Prop

Norm

Bal

Begin

/End

Debit/

Credit

Auth

Type

Code

Apport

Cat

Apport

Cat B

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights

N B D E D/C

USSGL 

Acct.

Program

Rpt Cat

Reimb

Flag

Year

of BA

Reduction

Type

Fund

Type

Reporting

Type Code

Financing

Account

Code

TAS

Status

Trans

Code

426800 EP U N U N

USSGL 

Account

SF 

133

Schedule 

P

Bal 

Sheet

Stmt of 

Net 

Cost

Stmt of 

Changes in 

Net Pos

Stmt of 

Cust 

Activ

Stmt of 

Budg

Res

Reclass 

Stmts

426800

Lines

1020

1800 

4123

Lines

1020

1800

4123 N/A N/A N/A N/A

Lines

1890

4176

4187 N/A

Beginning Balance Trial Balance FY 2014

Debit Credit

Budgetary

420100 Total Actual Resources – Collected 41,391,632,169.54

429500 Adjustment to the Exchange Stabilization Fund 61,168,249,494.62

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

41,391,632,169.54

490100 Delivered Orders – Obligations, Unpaid 61,168,249,494.62

TOTAL 102,559,881,664.16 102,559,881,664.16

USSGL 

Acct.

Avail

Time

BEA

Cat

Budgetary

Impact

Indicator

Cohort

Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Trading

Ptnr

Trading

Pntr

Main

PY

Adj

Program

Indicator

426800 M B/P/X
Page 9 of 87 

Proprietary

119400 (N) Exchange Stabilization Fund Assets – Holdings for 

Special Drawing Rights

57,945,186,222.87

120000 (N) Foreign Currency 13,692,267,445.20

120900 (N) Uninvested Foreign Currency (TIER Subaccount) 54,422.48

134200 (N) Interest Receivable - Investments 128,296,752.59

134400 (N) Interest Receivable on Special Drawing Rights (TIER 

Subaccount)

15,795,991.45

138400 (N) Interest Receivable - Foreign Currency Denominated 

Assets (TIER Subaccount)

8,999,924.36

161000 (F) Investments in U.S. Treasury Securities Issued by 

Bureau of Fiscal Service

18,614,997,252.97

162000 (N) Investments in Securities Other than Bureau of Fiscal 

Service Securities

12,246,224,127.80

162100 (N) Contra Discount on Securities Other than Bureau of 

Fiscal Service

17,509,381.33

162200 (N) Premium on Securities Other than Bureau of Fiscal 

Service

78,661,574.17

211000 (N) Accounts Payable 227,983.23

214000 (N) Accrued Interest Payable – Not Otherwise Classified 14,916,301.70

219200 (N) Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks (TIER Subaccount)

5,200,000,000.00

219300 (N) Allocation of Special Drawing Rights (SDRs) (TIER 

Subaccount)

55,953,105,209.69

310000 Unexpended Appropriations - Cumulative 200,000,000.00

331000 Cumulative Results of Operations 41,344,724,837.94

TOTAL 102,730,483,713.80 102,730,483,713.80
Page 10 of 87 

Foreign Investments
Page 11 of 87 

1. To record the moving of investments from 162000 to 167000. (TC D600)

Debit Credit

Budgetary Entry

None

Proprietary Entry

167000 (N) Foreign Investments

162000 (N) Investments in Securities Other than the 

Bureau of Fiscal Service Securities

12,246,224,127.80

12,246,224,127.80

2. To record the moving of discounts on investments from 162100 to 167100. (TC D600) 

Debit Credit

Budgetary Entry

None

Proprietary Entry

162100 (N) Discount on Securities Other than Bureau of the 

Fiscal Service Securities

167100 (N) Discount on Foreign Investments

17,509,381.33

17,509,381.33

3. To record the moving of premiums on investments from 162200 to 167200. (TC D600) 

Debit Credit

Budgetary Entry

None

Proprietary Entry

167200 (N) Premium on Foreign Investments

162200 (N) Premium on Securities Other than 

Bureau of Fiscal Service

78,661,574.17

78,661,574.17
Page 12 of 87 

4. To record the moving of previous foreign exchange rate adjustments from 167000 to 167900. (TC D601)

Debit Credit

Budgetary Entry

None

Proprietary Entry

167900 (N) Foreign Exchange Rate Revalue Adjustment –

Investments

167000 (N) Foreign Investments

212,884,417.22

212,884,417.22

5. To record the moving of previous foreign exchange rate adjustment from 120000 to 167900 for FIXBIS (Fixed rate investment with the Bank of International 

Settlement) securities. (TC D603) 

Debit Credit

Budgetary Entry

None

Proprietary Entry

120000 (N) – Foreign Currency

 167900 (N) Foreign Exchange Rate Revalue

 Adjustment – Investments 

1,065,432.36

1,065,432.36

6. To record the moving of foreign currency equivalents excluding the FIXBIS securities from 120000 to 120500. (TC D600) 

Debit Credit

Budgetary Entry

None

Proprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets

 120000 (N) – Foreign Currency

10,891,202,012.84

10,891,202,012.84
Page 13 of 87 

7. To record the moving of FIXBIS securities from 120000 to 167000. (TC D600) 

Debit Credit

Budgetary Entry

None

Proprietary Entry

167000 (N) Foreign Investments

 120000 (N) – Foreign Currency

2,802,130,864.72

2,802,130,864.72

8. To record fair value adjustments of investments (unrealized gain). (TC D592) (224 Subclass 24 USSGL 167900 RT7 973, GTAS INVNONFEDSEC, and 

Subclass 04 USSGL 718100)

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

463500 Funds Not Available - Adjustments to the 

Exchange Stabilization Fund

Proprietary Entry

167900 (N) Foreign Exchange Rate Revalue Adjustment –

Investments

718100 (N) Unrealized Gains – Exchange 

Stabilization Fund

5,000,000.00

5,000,000.00

5,000,000.00

5,000,000.00
Page 14 of 87 

9. To record fair value of investments (unrealized loss). (TC D594) (224 Subclass 24USSGL 167900 RT7 973, GTAS INVNONFEDSEC, and Subclass 04 

USSGL 728100)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

429500 Adjustment to the Exchange Stabilization 

Fund

Proprietary Entry

728100 (N) Unrealized Losses – Exchange Stabilization Fund

 167900 (N) Foreign Exchange Rate Revalue 

 Adjustment – Investments

3,000,000.00

3,000,000.00

3,000,000.00

3,000,000.00

10a. To record maturity (to be reinvested immediately) of non-federal securities (long-term bonds) sold at a PAR and receive coupon1. (TC C127 - Mod) (224 

Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT, and 224 subclass 24, USSGL 167000, FACTS II RT7 973, GTAS INVNONFEDSEC,

and Subclass 08, USSGL 134200). 

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawings Rights 

 463500 Funds Not Available - Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency

 134200 (N) Interest Receivable – Investments

167000 (N) Foreign Investments

7,578,750.00

148,578,750.00

7,578,750.00

7,578,750.00

141,000,000.00

 

1 A coupon payment on a bond is a periodic interest payment that the bondholder receives during the time between when the bond is issued and when it matures.
Page 15 of 87 

10b. To record realized gain due to foreign exchange rate changes between purchase and maturity (to be reinvested immediately) of non-Federal securities (longterm bonds). (TC D575) (224 Subclass 24, USSGL 167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 719000) 

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

167900 (N) Foreign Exchange Rate Revalue Adjustment –

Investments

 719000 (N) Other Gains 

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

10c. To record realized loss due to foreign exchange rate changes between purchase and maturity (to be reinvested immediately) of non-Federal securities (longterm bonds). (TC D573) (224 Subclass 24, USSGL 167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 729000) 

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 429500 Adjustment to the Exchange Stabilization Fund

Proprietary Entry

729000 (N) Other Gains

 167900 (N) Foreign Exchange Rate Revalue Adjustment –

 Investments

500,000.00

500,000.00

500,000.00

500,000.00
Page 16 of 87 

11a. To record purchase of non-federal securities (long-term bonds) at premium/discount. (TC B153) (224 Subclass 24, USSGLs 167000, 167100, 167200, 

FACTS II RT7 973, GTAS INVNONFEDSEC, and Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200, 

531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

167000 (N) Foreign Investments

134200 (N) Interest Receivable – Investments

167200 (N) Premium on Foreign Investments

 120900 (N) Uninvested Foreign Currency

 167100 (N) Discount on Foreign Investments

 531100 (N) Interest Revenue - Investments

161,750,000.00

1,687,583.90

6,502,125.00

167,252,125.00

1,000,000.00

1,687,583.90

11b. To record sale of non-federal securities (long-term bonds) at premium. (TC C600- Mod) (224 Subclass 24, USSGLs 167000, 167200, FACTS II RT7 

973, GTAS INVNONFEDSEC, and Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available - Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency 

 134200 (N) Interest Receivable – Investments

 167000 (N) Foreign Investments

 167200 (N) Premium on Foreign Investments

100,000.00

20,000,000.00

100,000.00

100,000.00

19,850,000.00

50,000.00
Page 17 of 87 

11c. To record sale of non-federal securities (long-term bonds) at discount. (TC C601 - Mod) (224 Subclass 24, USSGLs 167000, 167100, FACTS II RT7 

973, GTAS INVNONFEDSEC, and Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency 

167100 (N) Discount on Foreign Investments

 134200 (N) Interest Receivable – Investments

 167000 (N) Foreign Investments

50,000.00

20,000,000.00

100,000.00

50,000.00

50,000.00

20,050,000.00

11d. To record realized gain due to foreign exchange rate changes between purchase and sale (to be reinvested immediately) of non-Federal securities (long-term 

bonds). (TC D575) (224 Subclass 24, USSGL 167900, FACTS II RT7 973, GTAS INVNONFEDSEC and 224 subclass 4, USSGL 719000) 

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization 

Fund

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

167900 (N) Foreign Exchange Rate Revalue 

Adjustments - Investments

 719000 (N) Other Gains 

2,000,000.00

2,000,000.00

2,000,000.00

2,000,000.00
Page 18 of 87 

11e. To record realized loss due to foreign exchange rate changes between purchase and sale (to be reinvested immediately) of non-Federal securities (long-term 

bonds). (TC D573 (224 Subclass 24, USSGL 167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 729000) 

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 429500 Adjustment to the Exchange Stabilization Fund

Proprietary Entry

729000 (N) Other Gains

 167900 (N) Foreign Exchange Rate Revalue 

 Adjustments - Investments

400,000.00

400,000.00

400,000.00

400,000.00

12a. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) at PAR. Euro bonds receive revenue once a year. Japan 

Bonds receive revenue twice a year. (TC C418) (224 Subclass 08, USSGLs 134200, 531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

134200 (N) Interest Receivable - Investments

 531100 (N) Interest Revenue - Investments

1,061,674.91

1,061,674.91
Page 19 of 87 

12b. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) with a bond premium. Euro bonds receive revenue once a 

year. Japan Bonds receive revenue twice a year. (TC C419 - Mod) (224 Subclass 08, USSGLs 134200, 531100; Subclass 24, USSGLs 167200, RT7 973, 

GTAS INVNONFEDSEC)

Debit Credit

Budgetary Entry

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

 426800 Interest Collected from Foreign Securities and 

Special Drawing Rights 

Proprietary Entry

134200 (N) Interest Receivable - Investments

 167200 (N) Premium on Foreign Investments

 531100 (N) Interest Revenue – Investments

50,000.00

1,000,000.00

50,000.00

50,000.00

950,000.00

12c. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) with a bond discount. Euro bonds receive revenue once a 

year. Japan Bonds receive revenue twice a year. (TC C423 - Mod) (224 Subclass 08, USSGLs 134200, 531100; Subclass 24, USSGLs 1671, RT7 973, GTAS 

INVNONFEDSEC)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available - Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

134200 (N) Interest Receivable - Investments

167100 (N) Discount on Foreign Investments

 531100 (N) Interest Revenue – Investments

100,000.00

2,000,000.00

100,000.00

100,000.00

2,100,000.00
Page 20 of 87 

12d. To record coupon payment on non-federal securities (long-term bonds). Euro bonds receive revenue once a year. Japan Bonds receive revenue twice a 

year. (TC C113 - Mod) (224 Subclass 08, USSGLs 134200; Subclass 41, USSGL 120900, RT7 921, GTAS FHOT)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency

 134200 (N) Interest Receivable – Investments

30,000,000.00

30,000,000.00

30,000,000.00

30,000,000.00

13a. To record maturity and reversing interest accrual for cash equivalents. (TC C126 - Mod) (224 Subclass 41, USSGLs 120500 and 120900, FACTS II RT7 

921, GTAS FHOT, and Subclass 08, USSGL 138400)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency 

 120500 (N) Foreign Currency Denominated Equivalent 

 Assets

 138400 (N) Interest Receivable – Foreign Currency 

 Denominated Assets

4,940.35

84,940.35

4,940.35

80,000.00

4,940.35
Page 21 of 87 

13b. To record purchase of cash equivalents. (TC B144) (224 Subclass 41, USSGLs 120500 and 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 

08, USSGLs 138400 and 531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

138400 (N) Interest Receivable – Foreign Currency 

Denominated Assets

 120900 (N) Uninvested Foreign Currency

 531100 (N) Interest Revenue – Investments

90,000.00

2,000.00

90,000.00

2,000.00

13c. To record daily accrual of interest receivable for cash equivalents. (TC C420) (224 Subclass 08, USSGLs 138400 and 531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

138400 (N) Interest Receivable – Foreign Currency 

Denominated Assets

 531100 (N) Interest Revenue – Investments

5,000.00

5,000.00
Page 22 of 87 

13d. To record capitalization of interest on Euro and Yen 2-day notices (these are part of the cash equivalents portfolio). (TC C157- Mod) (224 Subclass 41, 

USSGL 120500, RT7 921, GTAS FHOT; Subclass 08, USSGLs 138400)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 138400 (N) Interest Receivable – Foreign Currency 

 Denominated Assets

50,000.00

50,000.00

50,000.00

50,000.00

13e. To record interest payments for Bank of France (BOF) Time Deposits , Duetsche Bundesbank (DBB) Time Deposit, Yen Overnight Deposits, and Reverse 

Repurchase Agreements (Repos) (these are part of the cash equivalents portfolio). (TC C115) (224 Subclass 41, USSGL 120500, RT7 921, GTAS FHOT; 

Subclass 08, USSGLs 138400)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 120500 (N) Foreign Currency Denominated

 Equivalent Assets

 138400 (N) Interest Receivable – Foreign Currency 

 Denominated Assets

100,000.00

1,000,000.00

100,000.00

900,000.00
Page 23 of 87 

Debit Credit

100,000.00

13f. To record foreign exchange rate realized gain on cash equivalents. (TC D575) (224 Subclass 41, USSGL 120500, RT7 921, GTAS FHOT; Subclass 04, 

USSGLs 719000)

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 719000 (N) Other Gains

2,000,000.00

2,000,000.00

2,000,000.00

2,000,000.00
Page 24 of 87 

13g. To record foreign exchange rate realized loss on cash equivalents. (TC D576) (224 Subclass 41, USSGL 120500, RT7 921, GTAS FHOT; Subclass 04, 

USSGLs 729000)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 429500 Adjustment to the Exchange Stabilization Fund

Proprietary Entry

729000 (N) Other Losses

 120500 (N) Foreign Currency Denominated Equivalent 

 Assets 

5,000,000.00

5,000,000.00

5,000,000.00

5,000,000.00

14a. To record purchase of FIXBIS (greater than 6 months but less than a year – classified as non-federal securities). (TC B153) (224 Subclass 41, USSGL 

120900, FACTS II RT7 921, GTAS FHOT; Subclass 24, USSGL 167000, RT7 973, GTAS INVNONFEDSEC; and Subclass 08, USSGLs 134200 and 

531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

167000 (N) Foreign Investments

134200 (N) Interest Receivable - Investments 

 120900 (N) Uninvested Foreign Currency

 531100 (N) Interest Revenue – Investments

200,000,000.00

100,000.00

200,000,000.00

100,000.00
Page 25 of 87 

14b. To record daily accrual of interest receivable for FIXBIS. (TC C418) (224 Subclass 08, USSGLs 134200 and 531100)

Debit Credit

Budgetary Entry

None

Proprietary Entry

134200 (N) Interest Receivable - Investments 

 531100 (N) Interest Revenue - Investments

25,000.00

25,000.00

14c. To record interest payments for FIXBIS. (TC C113- Mod) (224 Subclass 24, USSGL 167000, RT7 973, GTAS INVNONFEDSEC; Subclass 08, 

USSGLs 134200)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

167000 (N) Foreign Investments

 134200 (N) Interest Receivable - Investments

 167000 (N) Foreign Investments 

150,000.00

1,500,000.00

150,000.00

150,000.00

1,350,000.00
Page 26 of 87 

14d. To record maturity and reversing interest accrual for FIXBIS (greater than 6 months but less than a year – classified as non-federal securities). (TC C126-

Mod) (224 Subclass 24, USSGLs 167000, FACTS II RT7 973, GTAS INVNONFEDSEC; Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS 

FHOT; and Subclass 08, USSGL 134200)

Debit Credit

Budgetary Entry

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

120900 (N) Uninvested Foreign Currency 

 167000 (N) Foreign Investments

 134200 (N) Interest Receivable - Investments

5,000,000.00

40,000,000.00

5,000,000.00

35,000,000.00

5,000,000.00

15. To record a foreign currency rate intervention. 2

(TC B146) (224 Subclass 41, USSGL 120500, FACTS II RT7 921, GTAS FHOT, and Subclass 88, 

USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC)

Debit Credit

Budgetary Entry

None

Proprietary Entry

101000 (G 099) Fund Balance with Treasury

 120500 (N) Foreign Currency Denominated Equivalent 

 Assets**

500,000,000.00

500,000,000.00

 

2 Currency intervention, also known as exchange rate intervention or foreign exchange market intervention, is the purchase or sale of currency on the 

exchange market by the monetary authority, i.e. the central bank, in order to influence the value of the home currency on the foreign exchange market.
Page 27 of 87 

Debit Credit

161000 (F 020) Investments in U.S. Treasury Securities

issued by Bureau of the Fiscal Service

 101000 (G 099) Fund Balance with Treasury

** Or Credit 167000 if long-term investments are used for 

interventions. (224 Subclass XX, RT7 973, GTAS 

INVNONFEDSEC)

500,000,000.00

500,000,000.00
Page 28 of 87 

Special Drawing Rights (SDRs)
Page 29 of 87 

16. To record monetization in SDR certificates. 3 (TC D591) (Reverse for demonetization) (224 subclass USSGL 219200 and Subclass 88, USSGL 161000, 

FACTS II RT7 971, GTAS INVUSTREASSEC)

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

 462000 Unobligated Funds Exempt from 

 Apportionment

462000 Unobligated Funds Exempt from Apportionment

 498100 Upward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

Proprietary Entry

101000 (G 099) Fund Balance with Treasury

 219200 (N) Special Drawing Right (SDR) Certificates

 Issued to the Federal Reserve Bank

161000 (F - 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Fiscal Service

 101000 (G 099) Fund Balance with Treasury

200,000,000.00

200,000,000.00

200,000,000.00

200,000,000.00

200,000,000.00

200,000,000.00

200,000,000.00

200,000,000.00

 

3

The Special Drawing Rights Act of 1968 (P.L. 90-349) authorized the Secretary of the Treasury to issue Special Drawing Right Certificates (SDRCs), not to exceed 

the value of SDR holdings, to the Federal Reserve in return for interest-free dollar amounts equal to the face value of certificates issued (SDR monetization). 

The certificates may be issued for the purpose of financing the acquisition of SDRs from other countries or to provide resources for financing other operations 

of the ESF. Certificates issued have no set maturity and are to be redeemed by the ESF at such times and in such amounts as the Secretary of the Treasury may 

determine (SDR demonetization). Examples include when the dollar amount of the SDR certificates outstanding approaches the dollar equivalent of SDR 

holdings due to currency market fluctuations and/or SDR sales, or, pursuant to written understandings with the Federal Reserve, when ESF’s dollar holdings are 

in excess of foreseeable requirements.

.
Page 30 of 87 

17. To record allocations on SDR. 4 (TC D595) (224 Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR, and Subclass 03, USSGL

219300) 

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

 462000 Unobligated Funds Exempt from 

 Apportionment

462000 Unobligated Funds Exempt from Apportionment

 498100 Upward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

Proprietary Entry

119400 (N) Exchange Stabilization Fund Assets –

Holdings of Special Drawing Rights

 219300 (N) Allocations on SDR Holdings (SDRs)

300,000,000.00

300,000,000.00

300,000,000.00

300,000,000.00

300,000,000.00

300,000,000.00

18. To record the IMF requested SDR purchase to assist a country that has a need for convertible currency. (TC B141 (224 Subclass 01, USSGL 119400,

FACTS II RT7 965, GTAS HOLDSDR, and Subclass 98, USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC)

Debit Credit

Budgetary Entry

None

Proprietary Entry

119400 (N) SDR Holdings

 101000 (G 099) Fund Balance with Treasury

101000 (G 099) Exchange Stabilization Fund Assets –

Holdings of Special Drawing Rights

7,000,000,000.00

7,000,000,000.00

7,000,000,000.00

 

4 The United States will receive an allocation of SDRs. The effect on the ESF balance sheet will be an increase in the ESF's SDR holdings on the asset side of the 

balance sheet and a corresponding increase in the SDR allocations item on the liability side of the ESF balance sheet. To mobilize the increase in the ESF's SDR 

holdings for the purpose of providing financial resources in the form of dollars to other IMF member countries.
Page 31 of 87 

Debit Credit

161000 (F 020) Investments in U.S. Treasury 

Securities Issued by Bureau of the Fiscal Service 7,000,000,000.00
Page 32 of 87 

19. To record the receipt of remuneration.5 (TC C119 - Mod) (224 Subclass 01USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR; Subclass 08 

USSGLs 579000, 211000, 576000) NOTE: Going forward IMF will have to provide a breakout for the remuneration as the part from the old quota the 

payment will go to the miscellaneous account (020 1463.1). For the portion under credit reform, payment will go to the financing account (011X4383).

Debit Credit To record corresponding 

receivable for Old IMF Quota 

Payments to GFRA, 

0201463001

Debit Credit

Budgetary Entry

426800 Interest Collected from Foreign 

Securities and Special Drawing Rights 

463500 Funds Not Available 

– Adjustments to the 

Exchange Stabilization Fund

Proprietary Entry

119400 (N) Exchange Stabilization 

Fund Assets – Holdings of Special 

Drawing Rights

 579000 (N) Other Financing Sources

Budgetary Entry

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38

Budgetary Entry

None

 

5 The IMF pays remuneration (in effect, interest) on a member’s reserve position in the IMF, except on a small portion that is provided to the IMF as an interest‐free resource. The 

amount of a member’s reserves held by the IMF can change frequently during the year. It increases when the IMF calls on the member to contribute some of its currency to lend to 

other members, and decreases when borrowing members make repayments to the IMF that are then returned to the member. These payments are usually prescribed in advance in 

the IMF’s financial transaction plan. Treasury's policy since 1992 has been to receive remuneration in SDRs. SDRs received become the resources of ESF, as required under 22 

USCS 286o, and ESF pays the dollar equivalent to the Treasury General Account (TGA). The ESF's receipt of the SDRs and payment of the dollar equivalent to the TGA are not 

simultaneous. This is due to a time lag in IMF reporting of the SDR transfer and higher priority demands at International Monetary and Financial Policy (IM). Therefore, the ESF 

must also reimburse the TGA the interest it earned on those dollars (based on the TREASURY OVERNIGHT CERTIFICATES OF INDEBTEDNESS rate of return) during the 

period, which elapsed between the receipt of the SDRs and the dollar payment to the TGA. When the IMF remuneration plus accrued interest is paid to Treasury General Account 

(TGA), the ESF Accountant will receive a copy of the final memorandum from IM requesting redemption of U.S. government securities for the amount of the payment, an 

instruction memo, a transaction ticket from IM giving the specifics of the transaction, and a Fiscal Service transaction confirmation. The Accountant prepares a “Voucher And 

Schedule of Withdrawals and Credits” (SF-1081) to record the transfer of funds from the ESF to the TGA for the SDRs and accrued interest payable. The SF-1081 is compared to 

the memo prepared by IM, the IMF remuneration telex and the Fiscal Service confirmation for accuracy. A copy of the SF-1081 is sent to Fiscal Service.
Page 33 of 87 

Debit Credit To record corresponding 

receivable for Old IMF Quota 

Payments to GFRA, 

0201463001

Debit Credit

463500 Funds Not Available –

Adjustments to the Exchange 

Stabilization Fund

 462000 Unobligated Funds Exempt 

 from Apportionment

462000 Unobligated Funds Exempt 

from Apportionment

 490100 Delivered Orders – Unpaid

 Obligations, Unpaid

Proprietary Entry

576000 Expenditure Financing Sources 

- Transfer Out (F 020)

 211000 (F 020) Accounts Payable

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38

Proprietary Entry

131000 (F 020) Accounts 

Receivable

575000 (F 020) 

Expenditure Financing 

Sources - Transfer In 

599400 (Z) Offset to Non-Entity 

Accrued Collections – Statement 

of Changes in Net Position

298500 (G 099) 

Liability for Non-Entity 

Assets Not Reported on 

the Statement of 

Custodial Activity

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38
Page 34 of 87 

20. To record payment of remuneration. (TC B210 - Mod) (SGL 633800 used as there is no 4901 e-b or 4902 to reconcile budget expenditures to expenses –

either new SGL or a valid exception need to look GTAS) (224 Subclass 88 USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC; Subclass 08 

USSGLs 211000, 633800) 

Debit Credit To record Collection of 

Remuneration in the GFRA, 

0201435001

Debit Credit

Budgetary Entry

490100 Delivered Orders – Obligations, 

Unpaid

463500 Funds Not Available –

Adjustments to the Exchange Stabilization 

Fund

426800 Interest Collected From

Foreign Securities and Special Drawing 

Rights 

Proprietary Entry

101000 (G 099) Fund Balance with 

Treasury

161000 (F 020) Investments in 

U.S. Treasury Securities issued 

by Bureau of the Fiscal Service

211000 (F 020) Accounts Payable

633800 (F 020) Remuneration Interest

101000 (G99) Fund Balance 

with Treasury

6,310,785.38

1,240.17

6,312,025.55

6,310,785.38

1,240.17

6,312,025.55

6,312,025.55

6,312,025.55

Budgetary Entry

None

Proprietary Entry

101000 (G 099) Fund Balance 

with Treasury

531000 (F 020) Interest 

Revenue – Other 

(Exchange) 

599300 (Z) Offset to Non-Entity 

Collections – Statement of 

Changes in Net Position

298500 (G 099) 

Liability for Non-Entity 

Assets Not Reported on 

the Statement of 

Custodial Activity

1,240.17

1,240.17

1,240.17

1,240.17

To record Collection of 

Remuneration in the GFRA, 

0201463001

Debit Credit
Page 35 of 87 

101000 (G 099) Fund Balance 

with Treasury

131000 (F 020) 

Accounts Receivable

599300 (Z) Offset to Non-Entity 

Collections – Statement of 

Changes in Net Position

599400 (Z) Offset to 

Non-Entity Accrued 

Collections – Statement 

of Changes in Net 

Position

6,310,785.38

6,310,785.38

6,310,785.38

6,310,785.38

21. To record an IMF Quota increase as a result of a new agreement for SDRs. (TC D602) (224 Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS 

HOLDSDR, and Subclass 88, USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC; ESF will also report on the 224 the IMF portion to 

11X4383)

Debit Credit

Budgetary Entry

None

Proprietary Entry

101000 (G 099) Fund Balance with Treasury

 119400 (N) Exchange Stabilization Fund Assets –

 Holdings of Special Drawing Rights

161000 (F 020) Investments in U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 101000 (G 099) Fund Balance with Treasury

1,974,718,708.51

1,974,718,708.51

1,974,718,708.51

1,974,718,708.51
Page 36 of 87 

22. To record the revaluation to US dollar for SDR Holdings, which is a form of currency, (change in SDR monthly rates) realized gains. 6(TC D604) (224 

Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR, and Subclass 04, USSGL 719000)

Debit Credit

Budgetary Entry

429500 Adjustment to the Exchange Stabilization Fund

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

119400 (N) Exchange Stabilization Fund Assets – Holdings 

of Special Drawing Rights

 719000 (N) Other Gains

1,200,000.00

1,200,000.00

1,200,000.00

1,200,000.00

23. To record the revaluation to U.S. dollars for SDR Holdings, which is a form of currency, (change in SDR monthly rates) realized losses. (TC D606) (224 

Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR, and Subclass 04, USSGL 729000)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

429500 Adjustment to the Exchange Stabilization 

Fund

Proprietary Entry

729000 (N) Other Losses

 119400 (N) Exchange Stabilization Fund Assets –

 Holdings of Special Drawing Rights

600,000.00

600,000.00

600,000.00

600,000.00

24. To record the revaluation to U.S. dollars for SDR allocations, which is a form of currency, (change in SDR monthly rates) realized losses. (TC D608) (224 

Subclass 03, USSGL 219300 and Subclass 04, USSGL 729000) NOTE: Entry 21 and 23 go hand in hand.

 

6 SDR Holdings and Allocations are not available-for-sale securities. Therefore, under US GAAP, do not need to be classified with the distinction of 

realized/unrealized gains or losses.
Page 37 of 87 

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 498100 Upward Adjustments of Prior-Year Delivered 

Orders, Obligations - Unpaid

Proprietary Entry

729000 (N) Other Losses

 219300 (N) Allocation of Special Drawing Rights (SDRs)

300,000.00

300,000.00

300,000.00

300,000.00

300,000.00

300,000.00

25. To record the revaluation to U.S. dollars for SDR allocations, which is a form of currency, (change in SDR monthly rates) realized gains. (TC D610 - Mod) 

(224 Subclass 03, USSGL 219300 and Subclass 04, USSGL 719000) Note: Entry 22 and 24 go hand in hand.

Debit Credit

Budgetary Entry

497100 Downward Adjustments to Prior-Year Delivered 

Orders, Obligations - Unpaid

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

219300 (N) Allocation of Special Drawing Rights (SDRs)

 719000 (N) Other Gains 

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00
Page 38 of 87 

26. To record SDR interest (holdings) and charges (allocations) accrual with a unrealized gains and losses (month end with a true up on the quarter see 

transaction XX). (TC D612 - Mod) (Subclass 08, USSGL 134400, 214000, 531100, 633000, 719100, net effect is zero)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 498100 Upward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

Proprietary Entry

134400 (N) Interest Receivable on Special Drawing Rights

633000 (N) Other Interest Expenses

729100 (N) Losses for Exchange Stabilization Fund (ESF) 

Accrued Interest and Charges 214000 (N) Accrued Interest 

Payable - Not 

 Otherwise Classified

 531100 (N) Interest Revenue – Investments

 719100 (N) Gains for Exchange Stabilization Fund (ESF) 

Accrued Interest and Charges

25,000,000.00

25,000,000.00

27,000,000.00

24,000,000.00

100,000.00

25,000,000.00

25,000,000.00

25,000,000.00

25,500,000.00

600,000.00
Page 39 of 87 

27. To record SDR interest (Holdings) and charges (allocations) accrual unrealized losses and gains (month end with a true up on the quarter see transaction 28). 

(TC D614 - Mod) (Subclass 08, USSGL 134400, 214000, 531100, 633000, 729100 net effect is zero)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 498100 Upward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

Proprietary Entry

134400 (N) Interest Receivable on Special Drawing Rights

633000 (N) Other Interest Expenses

729100 (N) Losses for Exchange Stabilization Fund (ESF) 

Accrued Interest and Charges 214000 (N) Accrued Interest 

Payable - Not 

 Otherwise Classified

 531100 (N) Interest Revenue – Investments

 719100 (N) Gains for Exchange Stabilization Fund (ESF) 

Accrued Interest and Charges

19,750,000.00

19,750,000.00

20,000,000.00

21,000,000.00

850,000.00

19,750,000.00

19,750,000.00

19,750,000.00

22,000,000.00

100,000.00

28. To record SDR interest and charges accrual true up on the quarter (goes with transactions 26 and 27). (TC D616 - Mod) (224 Subclass 01, USSGL 119400, 

RT7 965, GTAS HOLDSDR; and Subclass 08, USSGL 134400 and 214000)

Debit Credit

Budgetary Entry

497100 Downward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

 462000 Unobligated Funds Exempt from Apportionment

4620 Unobligated Funds Exempt from Apportionment426800

Interest Collected From Foreign Securities and Special 

59,250,000.00

59,250,000.00

59,250,000.00
Page 40 of 87 

Debit Credit

Drawing Rights

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

119400 (N) Exchange Stabilization Fund Assets – Holdings 

of Special Drawing Rights

214000 (N) Accrued Interest Payable - Not

Otherwise Classified

 134400 (N) Interest Receivable on Special Drawing Rights

750,000.00

750,00059,250,000

60,000,000.00

60,000,000.00

29. To record the IMF Annual SDR Assessment accrual. SDR Assessments are levied on participants in the SDR Department annually to reimburse the IMF for 

expenses incurred in operating the SDR Department. (TC B444) (224 Subclass 08 USSGLs 610000 and 211000 net effect is zero)

Debit Credit

Budgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 490100 Delivered Orders – Obligations, Unpaid

Proprietary Entry

610000 (N) Operating/Program Expense

 211000 (N) Accounts Payable

190,000.00

190,000.00

190,000.00

190,000.00

190,000.00

190,000.00
Page 41 of 87 

30. To record the IMF Annual Assessment. (TC B446 - Mod) (224 Subclass 01 USSGL 119400, RT7 965, GTAS HOLDSDR; and Subclass 08, USSGLs

610000, and 211000)

Debit Credit

Budgetary Entry

490100 Delivered Orders – Obligations 

 462000 Unobligated Funds Exempt from Apportionment

462000 Unobligated Funds Exempt from Apportionment

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

463500 Funds Not Available – Adjustment to the Exchange 

Stabilization Fund

 426800 Interest Collected From Foreign Securities and 

Special Drawing Rights 

Proprietary Entry

610000 (N) Operating/Program Expenses

211000 (N) Accounts Payables

 119400 (N) Exchange Stabilization Fund Assets –

 Holdings of Special Drawing Rights

 610000 (N) Operating/Program Expenses

190,000.00

190,000.00

750,000.00

750,0000190,000

190,000.00

190,000.00

750,000.00

750,000.00

190,000
Page 42 of 87 

U.S. Government Securities
Page 43 of 87 

31. To record redemption, investment and interest with the Bureau of the Fiscal Service recorded monthly. (TC C784) (224 Subclass 88/98 for USSGL 

161000, RT7 971, GTAS INVUSTREASSEC, and subclass 08 for USSGL 531100)

Debit Credit

Budgetary Entry

427300 Interest Collected from Treasury

 463500 Funds Not Available – Adjustments to the

 Exchange Stabilization Fund

Proprietary Entry

161000 (F 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Fiscal Service

 161000 (F 020) Investments in U.S. Treasury

 Securities issued by Bureau of the Fiscal Service

 531100 (F 020) Interest Revenue - Investments

10,000,000.00

500,000,000.00

10,000,000.00

490,000,000.00

10,000,000.00

32. To record issuance of a bridge loan posting is showing what was done in FY 2002 pending research for MTS and USSGL Division (TC C431) (224 

Subclass 98 for USSGL 161000, RT7 971, GTAS INVUSTREASSEC)

Debit Credit

Budgetary Entry

NONE

Proprietary Entry

101000 (G 099) Fund Balance with Treasury

 161000 (F 020) Investments in U.S. Treasury Securities

 issued by Bureau of the Fiscal Service

135000 (N) Loans Receivable

 101000 (G 099) Fund Balance with Treasury

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00
Page 44 of 87 

33. To record the payback of a bridge loan posting is showing what was done in FY 2002 pending research for MTS and USSGL Division (TC C148) (224 

Subclass 88 for USSGL 161000, RT7 971; 224 Subclass 8 for USSGL 531200)

Debit Credit

Budgetary Entry

426600 Other Actual Business-Type Collections From NonFederal

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund

Proprietary Entry

101000 (G 099) Fund Balance with Treasury

 135000 (N) Loans Receivable

161000 (F 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Fiscal Service

 101000 (G 099) Fund Balance with Treasury

 531200 (N) Interest Revenue – Loans

 Receivable/Uninvested Funds

100,000.00

1,000,000.00

1,100,000.00

100,000.00

1,000,000.00

1,000,000.00

100,000.00
Page 45 of 87 

Pre-Closing Entries
Page 46 of 87 

34. To record the sweeping of General Fund receipt accounts (TAS 201435) associated with the fund balance at yearend. (TC F124)

TAS 201435 Debit Credit

Budgetary Entry

None

Proprietary Entry

298500 (G 099) Liability for Non-Entity Assets Not Reported 

on the Statement of Custodial Activity

 101000 (G 099) Fund Balance With Treasury

1,240.17

1,240,17

35. To record the sweeping of General Fund receipt accounts (TAS 201463.1) associated with the fund balance at yearend. (TC F124)

TAS 020 1463.1 Debit Credit

Budgetary Entry

None

Proprietary Entry

298500 (G 099) Liability for Non-Entity Assets Not Reported 

on the Statement of Custodial Activity

 101000 (G 099) Fund Balance With Treasury

6,000,000.00

6,000,000.00
Page 47 of 87 

224/RT7/USSGL Matrix for ESF

224 

Subclass Subclass Title RT7 Business Line USSGL Old CSGL

Accounts

New CSGL

1 ESF - SDR 

Holdings 965

Holdings of Special 

Drawing Rights 

(HOLDSDR)

119400

20A1420 81100001

2 ESF - SDR 

Certificates 219200

20A1425 81110001

3 ESF - SDR 

Allocations 219300

20A8240 82300001

4 ESF -

Revaluations

718100 728100 

719000 729000

20A1220 81390001

8 ESF -

Miscellaneous

134200 134400 

138400 211000 

214000 531100 

531200 576000 

579000 610000 

633000 633800 

719100 729100

20A3045 86010001

86010002

86010003

86010004

86010005

86010006

41 ESF - Cash and 

Cash Equivalents 921

Funds Held Outside the 

Treasury (FHOT) 120500 120900

20A1219 81370001

24 Non-Federal 

Investments 973

Investments in Foreign 

Securities)

INVFOR

167000 167100 

167200 167900

20A1219 81380001

81380002

81380003

88 Fiscal Service

Investments 971

Investments in US 

Treasury Securities 

(INVUSTREASSEC)

161000

20A8442 82160001

98 Fiscal Investments 971

Investments in US 

Treasury Securities 

(INVUSTREASSEC

161000

20A8442 82160001
Page 48 of 87 

Subclass 1

Transaction Column 2 Column 3

MTS Table 

& Line MTS Line Titles

17 300,000,000.00 6 9505 

SDRs: Total 

Holdings 

18 7,000,000,000.00 6 9505 

SDRs: Total 

Holdings 

19 6,310,785.38 6 9505 

SDRs: Total 

Holdings 

21 (1,974,718,708.51) 6 9505 

SDRs: Total 

Holdings 

22 1,200,000.00 6 9505 

SDRs: Total 

Holdings 

23 (600,000.00) 6 9505 

SDRs: Total 

Holdings 

28 750,000.00 6 9505 

SDRs: Total 

Holdings 

30 (750,000.00) 6 9505 

SDRs: Total 

Holdings 

 

- 5,332,192,076.87 

Subclass 2

Transaction Column 2 Column 3

16 200,000,000.00 6 9506 

SDR Certificates 

Issued to FRBs 

200,000,000.00 

 

- 

Subclass 3

Transaction Column 2 Column 3

17 (300,000,000.00) 6 9347 

Allocations of 

SDRs 
Page 49 of 87 

24 (300,000.00) 6 9347 

Allocations of 

SDRs 

25 100,000.00 6 9347 

Allocations of 

SDRs 

 

- (300,200,000.00)

Subclass 4

Transaction Column 2 Column 3

8 (5,000,000.00) 6 9518 

Other Cash and 

Monetary Assets 

9 3,000,000.00 6 9518 

Other Cash and 

Monetary Assets 

10b (1,000,000.00) 6 9518

Other Cash and 

Monetary Assets

10c 500,000.00 6 9518

Other Cash and 

Monetary Assets

11d (2,000,000.00) 6 9518

Other Cash and 

Monetary Assets

11e 400,000.00 6 9518

Other Cash and 

Monetary Assets

13f (2,000,000.00) 6 9518

Other Cash and 

Monetary Assets

13g 5,000,000.00 6 9518

Other Cash and 

Monetary Assets

22 (1,200,000.00) 6 9518 

Other Cash and 

Monetary Assets 
Page 50 of 87 

23 600,000.00 6 9518 

Other Cash and 

Monetary Assets 

24 300,000.00 6 9518 

Other Cash and 

Monetary Assets 

25 (100,000.00) 6 9518 

Other Cash and 

Monetary Assets 

 

- (1,500,000.00)

Subclass 8

Transaction Column 2 Column 3

10a 7,578,750.00 5 4188 

Proprietary 

Receipts from the 

Public 

11a - 5 4188 

Proprietary 

Receipts from the 

Public 

11b 100,000.00 5 4188

Proprietary 

Receipts from the 

Public

11c 50,000.00 5 4188

Proprietary 

Receipts from the 

Public

12a - 5 4188 

Proprietary 

Receipts from the 

Public 

12b (50,000.00) 5 4188

Proprietary 

Receipts from the 

Public

12c 100,000.00 5 4188

Proprietary 

Receipts from the 

Public

12d 30,000,000.00 5 4188

Proprietary 

Receipts from the 

Public
Page 51 of 87 

13a 4,940.35 5 4188 

Proprietary 

Receipts from the 

Public 

13b - 5 4188 

Proprietary 

Receipts from the 

Public 

13c - 5 4188 

Proprietary 

Receipts from the 

Public 

13d 50,000.00 5 4188

Proprietary 

Receipts from the 

Public

13e 100,000.00 5 4188

Proprietary 

Receipts from the 

Public

14a- 5 4188

Proprietary 

Receipts from the 

Public

14b- 5 4188

Proprietary 

Receipts from the 

Public

14c 150,000.00 5 4188

Proprietary 

Receipts from the

Public

14d 5,000,000.00 5 4188

Proprietary 

Receipts from the 

Public

19 6,310,785.38 5 4188 

Proprietary 

Receipts from the 

Public 

20 (6,312,025.55) 5 4188 

Proprietary 

Receipts from the 

Public 

26- 5 4188 

Proprietary 

Receipts from the 

Public 

27- 5 4188 

Proprietary 

Receipts from the 

Public 
Page 52 of 87 

28 750,000.00 5 4188 

Proprietary 

Receipts from the 

Public 

29 - 5 4188 

Proprietary 

Receipts from the 

Public 

30 (750,000.00) 5 4188 

Proprietary 

Receipts from the 

Public 

31 10,000,000.00 5 4188 

Proprietary 

Receipts from the 

Public

33 100,000.00 5 4188

Proprietary 

Receipts from the 

Public

53,182,450.18

 

- 

Subclass 41

Transaction Column 2 Column 3

10a 148,578,750.00 6 9518 

Other Cash and 

Monetary Assets 

11a (167,252,125.00) 6 9518 

Other Cash and 

Monetary Assets 

11b 20,000,000.00 6 9518

Other Cash and 

Monetary Assets

11c 20,000,000.00 6 9518

Other Cash and 

Monetary Assets

12d 30,000,000.00 6 9518

Other Cash and 

Monetary Assets

13a 4,940.35 6 9518 

Other Cash and 

Monetary Assets 

13b - 6 9518 

Other Cash and 

Monetary Assets 
Page 53 of 87 

13d 50,000.00 6 9518

Other Cash and 

Monetary Assets

13e 100,000.00 6 9518

Other Cash and 

Monetary Assets

13f 2,000,000.00 6 9518

Other Cash and 

Monetary Assets

13g (5,000,000.00) 6 9518

Other Cash and 

Monetary Assets

14a (200,000,000.00) 6 9518

Other Cash and 

Monetary Assets

14d 40,000,000.00 6 9518

Other Cash and 

Monetary Assets

15 (500,000,000.00) 6 9518 

Other Cash and 

Monetary Assets 

 - (611,518,434.65)

Subclass 24

Transaction Column 2 Column 3

8 5,000,000.00 6 9518 

Other Cash and 

Monetary Assets 

9 (3,000,000.00) 6 9518 

Other Cash and 

Monetary Assets 

10a (141,000,000.00) 6 9518 

Other Cash and 

Monetary Assets 

10b 1,000,000.00 6 9518 

Other Cash and 

Monetary Assets 

10c (500,000.00) 6 9518

Other Cash and 

Monetary Assets

11a 167,252,125.00 6 9518 

Other Cash and 

Monetary Assets 
Page 54 of 87 

11b (19,900,000.00) 6 9518

Other Cash and 

Monetary Assets

11c (19,950,000.00) 6 9518

Other Cash and 

Monetary Assets

11d 2,000,000.00 6 9518

Other Cash and 

Monetary Assets

11e (400,000.00) 6 9518

Other Cash and 

Monetary Assets

12b (50,000.00) 6 9518

Other Cash and 

Monetary Assets

12c 100,000.00 6 9518

Other Cash and 

Monetary Assets

14a 200,000,000.00 6 9518

Other Cash and 

Monetary Assets

14c 150,000.00 6 9518

Other Cash and 

Monetary Assets

14d (35,000,000.00) 6 9518

Other Cash and 

Monetary Assets

 - 155,702,125.00 

Subclass 88

Transaction Column 2 Column 3

15 500,000,000.00 6D 9202

Federal Funds 

Dept. of the 

Treasury 

16 200,000,000.00 6D 9202

Federal Funds 

Dept. of the 

Treasury 

20 (6,312,025.55) 6D 9202

Federal Funds 

Dept. of the 

Treasury 
Page 55 of 87 

21 1,974,718,708.51 6D 9202

Federal Funds 

Dept. of the 

Treasury 

31 500,000,000.00 6D 9202 

Federal Funds 

Dept. of the 

Treasury

33 1,100,000.00 6D 9202

Federal Funds 

Dept. of the 

Treasury

 - 3,169,506,682.96 

Subclass 98

Transaction Column 2 Column 3

18 7,000,000,000.00 6D 9202

Federal Funds 

Dept. of the 

Treasury 

31 490,000,000.00 6D 9020

Federal Funds 

Dept. of the 

Treasury

32 1,000,000.00 6D 9020

Federal Funds 

Dept. of the 

Treasury

7,491,000,000.00 - 

011X4383

Transaction Column 2 Column 3

20 300,000.00 6E 7439 

International 

Monetary 

Programs 

21 1,974,718,708.51 6E 7439

International 

Monetary 

Programs

300,000.00 

 

1,974,718,708.51

011X4384
Page 56 of 87 

Transaction Column 2 Column 3

20 10,785.38 6E 7439 

International 

Monetary 

Programs 

10,785.38

0201463

Transaction Column 2 Column 3

20 6,000,000.00 5 4188 

Proprietary 

Receipts from the 

Public 

6,000,000.00 

 

- 

0201435

Transaction Column 2 Column 3

20 1,240.17 5 4188 

Proprietary 

Receipts from the 

Public 

1,240.17 

 

- 
Page 57 of 87 

SF-224 STATEMENT OF TRANSACTIONS

DEPT. OR AGENCY Contact: AGENCY LOCATION CODE

TREASURY Jason Papaj (202) XXX-XXXX 20-01-4918

BUREAU OR OFFICE Jason.Papaj@do.treas.gov ACCOUNTING PERIOD 

DEPARTMENTAL OFFICES November 2013

SECTION I - Classification of Disbur. and Collections by Appro., Fund and Receipt Account

Appro. Fund or Receipts and Revolving Net Disbursements

Receipt Account Fund Repayments

(1) (2) (3)

 (01)020X4444 5,332,192,076.87

 (02)020X4444 200,000,000.00

 (03)020X4444 (300,200,000.00)

 (04)020X4444 (1,500,000.00)

 (08)020X4444 53,182,450.18

 (41)020X4444 (611,518,434.65)

 (24)020X4444 155,702,125.00

 (88)020X4444 3,169,506,682.96

 (98)020X4444 7,491,000,000.00

 0201435 1,240.17

 0201463001 6,000,000.00

 011X4383 300,000.00 1,974,718,708.51
Page 58 of 87 

 011X4384 10,785.38

 COLUMNAR TOTALS....... 7,750,494,475.73 9,718,901,158.69

NET TOTAL SECTION I (Column 3 minus column2) ........................... 1,968,406,682.96

 Section II - Control Totals of Disbursements and Collections Classified in Section I

 1. ADD: Payment Transaction (Net) Classified in Section I, Accomplished by

 Disbursing Office in:

 2,468,406,682.96

This Month Prior Month 

 

 2. DEDUCT: Collections Received This Month (net) and Classified in Section I..... 500,000,000.00 

 3. NET TOTAL, SECTION II (MUST AGREE WITH NET TOTAL OF SECTION I)..... 1,968,406,682.96.00

SECTION III- Status of Collections

 1. Balance of Undeposited Collections, Close of

 Preceding Month.................................................................................................. 0.00 

 2. ADD: Collections Received This Month (Same as Section II, Item 2).................. 500,000,000.00

 3. DEDUCT: Deposits Presented or Mailed to Bank In:

This Month 500,000,000.00 Prior Month 
Page 59 of 87 

 500,000,000.00

 4. NET TOTAL, SECTION III – Balance of Undeposited Collections,

 Close of Month.................. 0.00

DATE SIGNATURE AND TITLE
Page 60 of 87 

Monthly Treasury Statement (MTS)

Table 5. Outlays of the U.S. Government, October 2013 and Other Periods

($ millions)

Classification

This Month Current Fiscal Year to Date Prior Fiscal Year to Date

Gross 

Outlays

Applicable 

Receipts

Outlays Gross 

Outlays

Applicable 

Receipts

Outlays Gross 

Outlays

Applicable 

Receipts

Outlays

Department 

of the 

Treasury:

Proprietary 

Receipts 

from the 

Public

59 -59 59 -59 

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, October 2013 and Other Periods 

($ millions)

Assets and Liabilities

Directly Related to

Budget Off-Budget Activity

Net Transactions

(-) denotes net reduction of 

either

liability or asset accounts

Account Balances

Current Fiscal Year

This 

Month

Fiscal Year to 

Date

Beginning of Close of 

This 

Month This 

Year

Prior 

Year

This Year This 

Month

Liability Accounts:

 Deduct:

 Federal Securities Held As Investments of 

Government Accounts (See Schedule D)

-4,321 -4,321 18,615 18,615 14,294

Allocations of Special Drawing Rights 300 300 55,953 55,953 56,253

 Total Liability Accounts 300 300 55,953 55,953 56,253

Asset Accounts (Deduct)

Special Drawings Rights:
Page 61 of 87 

Assets and Liabilities

Directly Related to

Budget Off-Budget Activity

Net Transactions

(-) denotes net reduction of 

either

liability or asset accounts

Account Balances

Current Fiscal Year

This 

Month

Fiscal Year to 

Date

Beginning of Close of 

This 

 Total Holdings 5,332 5,332 57,945 57,945 63,277

 SDR Certificates Issued to Federal Reserve Banks -200 -200 -5,200 -5,200 -5,400

 Balance 5,132 5,132 52,745 52,745 57,877

Other Cash and Monetary Assets -457 -457 26,000 26,000 25,543

Net Activity, Direct Loan Financing (See Schedule E) -1,974 -1,974 -1,974

 Total Asset Accounts 2,701 2,701 78,745 78,745 81,446
Page 62 of 87 

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, October 2013 and Other Periods

($ millions)

Classification

Net Purchases or Sales (-) Securities Held as Investments Current Fiscal 

Year

This Month

Fiscal Year to Date Beginning of Close of 

This Month This 

Year

Prior Year This Year This Month

Federal Funds:

Department of the Treasury -4,321 -4,321 18,615 18,615 14,294

 Total Treasury Securities -4,321 -4,321 18,615 18,615 14,294

 Total Federal Funds -4,321 -4,321 18,615 18,615 14,294

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, October 2013 and Other Periods

($ millions)

Classification

Net Transactions

(-) denotes net reduction of 

asset accounts

Account Balances

Current Fiscal Year

This 

Month

Fiscal Year to 

Date

Beginning of Close of 

This 

Month This 

Year

Prior 

Year

This Year This 

Month

International Assistance Program:

International Monetary Programs -1,974 -1,974 -1,974

 Net Activity, Direct Loan Financing -1,974 -1,974 -1,974
Page 63 of 87 

Pre-Closing Trial Balance FY 2014

ESF - 020X4444 Debit Credit

Budgetary

420100 Total Actual Resources – Collected 41,391,632,169.54

426600 Other Actual Business-Type Collections from 

Non-Federal Sources

100,00,00

426800 Interest Collected From Foreign Securities and 

Special Drawing Rights

43,082,450.18

427300 Interest Collected from Treasury 10,000,000.00

429500 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62

463500 Funds Not Available – Adjustments to the 

Exchange Stabilization Fund

41,460,814,619.72

490100 Delivered Orders – Obligations, Unpaid 61,168,249,494.62

497100 Downward Adjustments of Prior-Year Delivered 

Orders –Obligations, - Unpaid

59,350,000.00

498100 Upward Adjustment of Prior-Year Unpaid 

Delivered Orders- Obligations, Unpaid

TOTAL 103,174,114,114.34 103,174,114,114.34

Proprietary

119400 (N) Exchange Stabilization Fund AssetsHoldings of Special Drawing Rights63,277,378,299.74

120500 (N) Foreign Currency Denominated Equivalent 

Assets 10,388,362,012.84

120900 (N) Uninvested Foreign Currency 108,624,012.17

134200 (N) Interest Receivable - Investments 91,292,261.40

134400 (N) Interest Receivable on Special Drawing 

Rights 2,795,991.45

138400 (N) Interest Receivable - Foreign Currency

Denominated Assets 8,851,984.01

161000 (I) Investments in U.S. Treasury Securities 

Issued by Bureau of Fiscal Service 14,293,503,935.93

167000 (N) Foreign Investments 14,987,470,575.30

167100 (N) Discount on Foreign Investments 18,309,381.33

167200 (N) Premium on Foreign Investments 85,063,699.17
Page 64 of 87 

ESF - 020X4444 Debit Credit

167900 (N) Foreign Exchange Rate Revalue Adjustment 

– Investments 209,918,984.86

211000 (N) Accounts Payable 227,983.23

214000 (N) Accrued Interest Payable – Not Otherwise 

Classified 416,301.70

219200 (N) Special Drawing Right (SDR) Certificates 

Issued to Federal Reserve Banks 5,400,000,000.00

219300 (N) Allocation of Special Drawing Rights

(SDRs) 56,253,305,209.69

310000 Unexpended Appropriations - Cumulative 200,000,000.00

331000 Cumulative Results of Operations 41,344,724,837.94

531100 (N) Interest Revenue – Investments 53,431,258.81

531100 (F/I) Interest Revenue – Investments 10,000,000.00

576000 (N) Expenditure Financing Sources - Transfer Out 6,310,785.38

579000 (N) Other Financing Sources 6,310,785.38

610000 (N) Operating Expenses/Program Costs 750,000.00

633000 (N) Other Interest Expenses 45,000,000.00

633800 (F) Remuneration Interest 1,240.17

718100 (N) Unrealized Gains – Exchange Stabilization 

Fund 5,000,000.00

719000 (N) Other Gains 6,300,000.00

719100 (N) Gains for Exchange Stabilization Fund (ESF) 

Accrued Interest and Charges 500,000.00

728100 (N) Unrealized Losses – Exchange Stabilization 

Fund 3,000,000.00

729000 (N) Other Losses 6,800,000.00

729100 (N) Losses for Exchange Stabilization Fund

(ESF) Accrued Interest and Charges 750,000.00

TOTAL 103,407,149,770.25 103,407,149,770.25

The balances in this accounts is abnormal due to 

circumstances of the scenario as we are simulating 

instances of transactions not the entire workflow of the 

fund.
Page 65 of 87 

Miscellaneous Receipt Account 0201435001 Debit Credit

Proprietary

531000 (N) Interest Revenue – Other 1,240.17

599300 (N) Offset to Non-Entity Collections – Statement of 

Changes in Net Position

1,240.17

TOTAL 1,240.17 1,240.17
Page 66 of 87 

Miscellaneous Receipt Account 0201463001 Debit Credit

Proprietary

575000 Expenditure Financing Sources – Transfer In 6,310,785.38

599300 (N) Offset to Non-Entity Collections – Statement of 

Changes in Net Position

6,310,785.38

TOTAL 6,310,785.38 6,310,785.38
Page 67 of 87 

Closing Entries
Page 68 of 87 

36. To record the consolidation of actual net-funded resources and reductions for withdrawn funds (TC F302).

Debit Credit

Budgetary Entry

420100 Total Actual Resources - Collected

 427300 Interest Collected from Treasury 

 426600 Other Actual Business-Type Collections from

 Non-Federal Sources

 426800 Interest Collected From Foreign Securities and 

Special Drawing Rights

Proprietary Entry

None

53,182,450.18

10,000,000.00

100,000.00

43,082,450.18

37. To record the closing of upward adjustments to delivered orders – obligations, unpaid (F324)

Debit Credit

Budgetary Entry

498100 Upward Adjustments of Prior-Year Delivered Orders 

– Obligations, Unpaid

 490100 Delivered Orders – Obligations, Unpaid

Proprietary Entry

None

545,050,000.00

545,050,000.00
Page 69 of 87 

38. To record the closing of downward adjustments to delivered orders – obligations, unpaid (F325)

Debit Credit

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 497100 Downward Adjustments of Prior-Year Unpaid

 Delivered Orders – Obligations, Recoveries

Proprietary Entry

None

59,350,000.00

59,350,000.00

39. To record the closing of revenue, expenses and gains (TC F336).

Debit Credit

Budgetary Entry

None

Proprietary Entry

531100 (N) Interest Revenue – Investments

531100 (F) Interest Revenue - Investments

579000 (N) Other Financing Sources

718100 (N) Unrealized Gains – Exchange Stabilization Fund

719000 (N) Other Gains

719100 (N) Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges 

 576000 (N) Expenditure Financing Sources – Transfer Out

 610000 (N) Operating Expenses/Program Costs

 633000 (N) Other Interest Expense

 633800 (N) Remuneration Interest

 728100 (N) Unrealized Losses – Exchange Stabilization Fund

 729000 (N) Other Losses

 729100 (N) Losses for Exchange Stabilization Fund (ESF) 

 Accrued Interest and Charges

53,431,258.81

10,000,000.00

6,310,785.38

5,000,000.00

6,300,000.00

500,000.00 0

6,310,785.38

750,000.00

45,000,000.00

1,240.17

3,000,000.00

 6,800,000.00

750,000.00
Page 70 of 87 

Debit Credit

 331000 Cumulative Results of Operations 18,930,018.64

38. To record the closing of revenue, expenses and gains (TC F336)..

0201435001 Debit Credit

Budgetary Entry

None

Proprietary Entry

531000 Interest Revenue – Other

 599300 Offset to Non-Entity Collections – Statement of

 Changes in Net Position

1,240.17

1,240.17

39. To record the closing of revenue, expenses and gains (TC F336)..

0201463001 Debit Credit

Budgetary Entry

None

Proprietary Entry

575000 Expenditure financing Sources – Transfer In 

599300 Offset to Non-Entity Collections – Statement of

 Changes in Net Position

6,310,785.38

6,310,785.38
Page 71 of 87 

Closing Trial Balance FY 2014

ESF - 020X4444 Debit Credit

Budgetary

420100 Total Actual Resources – Collected 41,444,814,619.72

429500 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

41,460,814,619.72

490100 Delivered Orders – Obligations, Unpaid 61,653,949,494.62

TOTAL 103,114,764,114.34 103,114,764,114.34

Proprietary

119400 (N) Exchange Stabilization Fund Assets- Holdings of 

Special Drawing Rights

63,277,378,299.74

120500 (N) Foreign Currency Denominated Equivalent Assets 10,388,362,012.84

120900 (N) Uninvested Foreign Currency 108,624,012.17

134200 (N) Interest Receivable - Investments 91,292,261.40

134400 (N) Interest Receivable on Special Drawing Rights 2,795,991.45

138400 (N) Interest Receivable – Foreign Currency Denominated 

Assets

8,851,984.01

161000 (I) Investments in U.S. Treasury Securities Issued by 

Bureau of the Fiscal Service

14,293,503,935.93

167000 (N) Foreign Investments 14,987,470,575.30

167100 (N) Discount on Foreign Investments 18,309,381.33

167200 (N) Premium on Foreign Investments 85,063,699.17

167900 (N) Foreign Exchange Rate Revalue Adjustment –

Investments

209,918,984.86

211000 (N) Accounts Payable 227,983.23

214000 (N) Accrued Interest Payable – Not Otherwise Classified 416,301.70

219200 (N) Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

5,400,000,000.00

219300 (N) Allocation of Special Drawing Rights (SDRs) 56,253,305,209.69

310000 Unexpended Appropriations - Cumulative 200,000,000.00

331000 Cumulative Results of Operations 41,363,754,856.58

TOTAL 103,344,537,744.70 103,344,537,744.70
Page 72 of 87 

Control Checks 

Accounts Payable

211000 (227,983.23)

214000 (416,301.70)

219200 (5,400,000,000.00)

219300 (56,253,305,209.69)

Subtotal (61,653,949,494.62)

490100 (61,713,199,494.62)

497100 59,250,000.00

Subtotal (61,653,949,494.62)

Difference -0-

Funds Not Available for Commitment/Obligation

119400 63,277,378,299.74

120500 10,388,362,012.84

120900 (108,624,012.17)

161000 14,293,503,935.93

167000 14,981,470,575.30

167100 (18,309,381.33)

167200 85,063,699.17

167900 215,918,984.86

211000 (227,983.23)

214000 (416,301.70)

219200 (5,400,000,000.00)

219300 (56,253,305,209.69)

Subtotal 41,460,814,619.72

463500 41,460,814,619.72

Difference -0-
Page 73 of 87 

Balance Sheet

 As of September 30, 2014

Assets

Intragovernmental

Investments (161000) 14,293,403,935.93

Total Intragovernmental 14,293,403,935.93

Assets with the Public

Cash and Other Monetary Assets (119400, 120500, 120900, 

134400, 138400)

73,568,764,275.87

Investments (134200, 167000, 167100, 167200, 167900) 15,355,436,139.40

Total Assets 103,217,604,351.20

Liabilities

Accounts Payable (211000, 214000) 644,284.93

Other (219200, 219300)* 61,653,305,209.69

Total Liabilities 61,653,949,494.62

Net Position

Unexpended Appropriations – Earmarked Funds (310000) 200,000,000.00

Cumulative Results of Operations – Earmarked Funds (331000, 

531000, 531100, 576000, 579000, 599300, 610000, 633000, 

633800, , 718100, 719000, 719100, 728100, 729000, 729100)

41,363,754,856.58

Total Net Position 41,563,654,856.58

Total Liabilities and Net Position 103,217,604,351.20

*For the Department of the Treasury’s Balance Sheet, these are 

separate lines (1) Certificate Issued to the Federal Reserve 

(219200) and (2) Allocation of Special Drawing Rights (219300) 

as these amounts are material.
Page 74 of 87 

Statement of Net Cost

 For the year ended September 30, 2014

Gross Program Cost:

Program A:

 Gross Costs (610000, 633000, 633800, , 728100, 729000, 

729100)

56,301,240.17

 Less: earned revenue (531000 – 201434.1, 531100, 531200, ,

718100, 719000, 719100)

75,232,498.98

Net program cost (18,931,258.81)

Net cost of operations (18,931,258.81)

Statement of Changes in Net Position

 For the year ended September 30, 2014

Cumulative Results of Operations: Earmarked

Beginning Balance (331000) 41,344,724,837.94

Beginning Balance, as Adjusted 41,344,724,837.94

Budgetary Financing Sources:

Transfers-In/Out Without Reimbursement (575000, 576000) )

Other (579000) 6,310,785.38

Other Financing Sources (Non Exchange):

Other (599300 201435.1 and 201463.1) (6,312,025.55)

Total Financial Sources (1,240.17)

Net Cost of Operations 18,931,258.81

Net Change 18,930,018.64

Cumulative Results of Operations 41,363,654,856.58

Unexpended Appropriations:
Page 75 of 87 

Beginning Balance (310000) 200,000,000.00

Beginning Balance, as Adjusted 200,000,000.00

Total Unexpended Appropriations 200,000,000.00

Net Position 41,563,654,856.58
Page 76 of 87 

1000

41,391,632,169.54

1021 59,350,000.00

1043 501,700,000.00

1051 41,952,682,169.54

1890

53,182,450.18

1910 42,005,864,619.72

2190

545,050,000.00

2404 41,460,814,619.72

2412 41,460,814,619.72

2490 41,460,814,619.72

2500 42,005,864,619.72

3000 61,168,249,494.62

3012

545,050,000.00

3042 (59,350,000.00)

3050 61,653,949,494.62

3100 61,168,249,494.62

3200 61,653,949,494.62

4175 53,182,450.18

4176

(53,182,450.18)

4180 0.00

4187 (53,182,450.18)

4190 (53,182,450.18)

Actual offsetting collections (discretionary and mandatory) (-) 

Outlays, net (total) (discretionary and mandatory)

Actual offsetting collections (discretionary and mandatory) (-) 

(426600E, 426800E, 427300E)

Budget authority, net (total) (discretionary and mandatory)

Memorandum (non-add) entries

Obligated balance, start of year (+ or -)

Obligated balance, end of year (+ or -)

Budget authority and outlays, net:

Budget authority, gross (discretionary and mandatory)

Recoveries of prior year unpaid obligations (-) (497100E)

Unpaid obligations, end of year (490100E, 497100E, 498100E)

Change in obligated balance:

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1 (490100B)

New obligations and upward adjustments (490100E-B, 498100E)

Total budgetary resources

Unapportioned, unexpired accounts (463500E)

Unexpired unobligated balance, end of year

Unobligated balance, end of year (total)

Spending authority from offsetting collections (discretionary 

and mandatory) (426600E, 426800E, 427300E)

Total budgetary resources

Status of budgetary resources:

New obligations and upward adjustments (total) (490100E-B, 

498100 E)

Unobligated balance, end of year:

Recoveries of prior year unpaid obligations (497100E)

Other changes in unobligated balance (+ or -) (429500E-B)

Unobligated balance from prior year budget authority, net

Budgetary Resources

Unobligated balance brought forward, Oct 1 (420100B, 

429500B, 490100B)
Page 77 of 87 

SF 133 Report on Budget Execution and Budgetary Resources and Schedule P: Program and Financing 

SF 133 

Report on Budget Execution and Budgetary Resources 

S/P BUDGETARY RESOURCES

S/P Unobligated balance:

S/P 1000 Unobligated balance brought forward, Oct 1 (420100B, 

429500B, 490100B)

 

41,391,632,169.54 

S/P 1021 Recoveries of prior year unpaid obligations (497100E) 

59,350,000.00 

S/P 1026 Adjustment for change in allocation of trust fund limitation or 

foreign exchange valuation (429500E-B)

 

501,700,000.00 

S/P 1050 Unobligated balance (total) 

41,952,682,169.54 

S/P Budget authority:

S/P Spending authority from offsetting collections:

S/P Mandatory:

S/P 1800 Collected (426600E, 426800E, 427300E) 

53,182,450.18 

S/P 1850 Spending authority from offsetting collections, mandatory 

(total)

 

53,182,450.18 

S/P 1900 Budget authority (total) 

53,182,450.18 

S 1910 Total budgetary resources 

42,005,864,619.72 

S STATUS OF BUDGETARY RESOURCES

S New obligations and upward adjustments:
Page 78 of 87 

SF 133 

Report on Budget Execution and Budgetary Resources 

S Direct:

S 2003 Exempt from apportionment (490100E-B, 498100E) 

545,050,000.00 

S 2004 Direct obligations (total) 

545,050,000.00 

S 2170 New obligations, unexpired accounts (490100E-B, 498100E) 

545,050,000.00 

S 2190 New obligations and upward adjustments (total) 

545,050,000.00 

S Unobligated balance:

S 2403 Other (463500E) 

41,460,814,619.72 

S 2412 Unexpired unobligated balance: end of year 

41,460,814,619.72 

S 2490 Unobligated balance, end of year (total) 

41,460,814,619.72 

S 2500 Total budgetary resources 

42,005,864,619.72 

S Memorandum (non-add) entries:

S 2502 Exempt from apportionment - excluding anticipated amounts 

(463500E, 490100E-B, 498100E)

 

42,005,864,619.72 

S 2503 Direct unobligated balance, end of year - excluding anticipated 

amounts (463500E)

 

41,460,814,619.72 

S/P CHANGE IN OBLIGATED BALANCE

S/P Unpaid obligations:

S/P 3000 Unpaid obligations, brought forward, Oct 1 (490100 B) 

61,168,249,494.62 

S/P 3010 New obligations, unexpired accounts (490100E-B, 498100E) 

545,050,000.00 

S/P 3040 Recoveries of prior year unpaid obligations, unexpired 

accounts (-) (497100E)

 

(59,350,000.00)
Page 79 of 87 

SF 133 

Report on Budget Execution and Budgetary Resources 

S/P 3050 Unpaid obligations, end of year (490100E, 497100E, 498100E) 

61,653,949,494.62 

S/P Memorandum (non-add) entries:

S/P 3100 Obligated balance, start of year (+ or -) 

61,168,249,494.62 

S/P 3200 Obligated balance, end of year (+ or -) 

61,653,949,494.62 

S/P BUDGET AUTHORITY AND OUTLAYS, NET

S/P Mandatory:

S/P Gross budget authority and outlays:

S/P 4090 Budget authority, gross 

53,182,450.18 

S/P Offsets against gross budget authority and outlays:

S/P Offsetting collections (collected) from:

S/P 4121 Interest on Federal securities (-) (427300E) 

(10,000,000.00)

S/P 4123 Non-Federal sources (-) (426600E, 426800E) 

(43,182,450.18)

S/P 4130 Offsets against gross budget authority and outlays (total) (-) 

(53,182,450.18)

S/P 4160 Budget authority, net (mandatory) 

- 

S/P Budget authority and outlays, net (total)

S/P 4180 Budget authority, net (total) 

- 
Page 80 of 87 

Schedule P

Budget Program and Financing Schedule

S/P BUDGETARY RESOURCES

P All accounts:

P 0900 Total new obligations, unexpired accounts (490100E-B, 

498100E)

 

545,050,000.00 

S/P Unobligated balance:

S/P 1000 Unobligated balance brought forward, Oct 1 (420100B, 

429500B, 490100B)

 

41,391,632,169.54

S/P 1021 Recoveries of prior year unpaid obligations (497100E) 

59,350,000.00 

S/P 1026 Adjustment for change in allocation of trust fund limitation or 

foreign exchange valuation (429500E-B)

 

501,700,000.00 

S/P 1050 Unobligated balance (total) 

41,952,682,169.54

S/P Budget authority:

S/P Spending authority from offsetting collections:

S/P Mandatory:

S/P 1800 Collected (426600E, 426800E, 427300E) 

53,182,450.18 

S/P 1850 Spending authority from offsetting collections, mandatory 

(total)

 

53,182,450.18 

S/P 1900 Budget authority (total) 

53,182,450.18 

P 1930 Total budgetary resources available 

42,005,864,619.72

P Memorandum (non-add) entries:

P All accounts:

P 1941 Unexpired unobligated balance, end of year (463500E) 
Page 81 of 87 

Schedule P

Budget Program and Financing Schedule

41,460,814,619.72

S/P CHANGE IN OBLIGATED BALANCE

S/P Unpaid obligations:

S/P 3000 Unpaid obligations, brought forward, Oct 1 (490100 B) 

61,168,249,494.62

S/P 3010 New obligations, unexpired accounts (490100E-B, 498100E) 

545,050,000.00 

S/P 3040 Recoveries of prior year unpaid obligations, unexpired 

accounts (-) 497100E)

 

(59,350,000.00)

S/P 3050 Unpaid obligations, end of year (490100E, 497100E, 498100E) 

61,653,949,494.62

S/P Memorandum (non-add) entries:

S/P 3100 Obligated balance, start of year (+ or -) 

61,168,249,494.62

S/P 3200 Obligated balance, end of year (+ or -) 

61,653,949,494.62

S/P BUDGET AUTHORITY AND OUTLAYS, NET

S/P Mandatory:

S/P Gross budget authority and outlays:

S/P 4090 Budget authority, gross 

53,182,450.18 

S/P Offsets against gross budget authority and outlays:

S/P Offsetting collections (collected) from:

S/P 4121 Interest on Federal securities (-) (427300E) 

(10,000,000.00)

S/P 4123 Non-Federal sources (-) (426600E, 426800E) 

(43,182,450.18)

S/P 4130 Offsets against gross budget authority and outlays (total) (-) 
Page 82 of 87 

Schedule P

Budget Program and Financing Schedule

(53,182,450.18)

S/P 4160 Budget authority, net (mandatory) 

- 

S/P Budget authority and outlays, net (total)

S/P 4180 Budget authority, net (total) 

- 

P 5000 Total investments, SOY: Federal securities: Par value (161000 

B)

 

18,614,997,252.97

P 5001 Total investments, EOY: Federal securities: Par value (161000 

E)

 

14,293,403,935.93
Page 83 of 87 

Reclassified Balance Sheet for the Closing Package (based on FY 2011 crosswalks)

 As of September 30, 2014

Assets:

Non-Federal

2.1 Cash and Other Monetary Assets (119400, 120500, 120900, 

134400, 138400)

73,568,764,275.87

2.7 Debt and Equity Securities (134200, 167000, 167100, 

167200, 167900)

15,355,436,139.40

2.11 Total Non-Federal Assets 88,942,200,415.27

Federal

3.2 Federal Investments (161000) 14,293,403,935.93

3.11Total Federal Assets 14,293,403,935.93

4 Total Assets 103,217,604,351.20

Liabilities:

Non-Federal

6.1 Accounts Payable (211000, 214000) 644,284.93

6.10 Other Liabilities (219200, 219300) 61,653,305,209.69

6.11 Total Non-Federal Liabilities 61,653,949,494.62

8 Total Liabilities 61,653,949,494.62

9 Net Position:

9.2 Net Position – Funds From Dedicated Collections (310000B, 

331000B, 531000E, 531100E, 576000E, 579000E, 610000E, 

633000E, 633800E, , 718100E, 719000E, 719100E, 729000E, 

729100E)

41,563,654,856.58

10 Total Net Position 41,563,654,856.58

11 Total Liabilities and Net Position 103,271,604,351.20
Page 84 of 87 

Reclassified Statement of Net Cost for the Closing Package

 For year ended September 30, 2014

Gross Cost

2 Non-Federal Gross Cost (610000, 633000, 633800, , 728100, 

729000, 729100)

56,301,240.17

5 Total Non-Federal Gross Cost 56,301,240.17

8 Department Total Gross Cost 56,301,240.17

9 Earned Revenue

10 Non-Federal Earned Revenue (531000, 531100, 719000) 65,232,498.98

11 Federal Earned Revenue

11.3 Federal Securities Interest Revenue (531100) 10,000,000.00

12 Total Federal Earned Revenue 10,000,000.00

13 Department Total Earned Revenue 75,232,498.98

14 Net Cost of Operations (18,931,258.81)

Reclassified Statement of Changes in Net Position for the Closing Package

 For year ended September 30, 2014

1 Beginning Net Position Balance (310000 B, 331000 B) 41,544,724,837.94

4 Adjusted Beginning Net Position Balance 41,544,724,837.94

7.8 Expenditure Transfers-in of financing sources (575000E) 6,310,758,38

7.9 Expenditure Transfers-Out of Financing Source (576000) (6,310,758.38)

7.10 Collections for Others Transferred to the General Fund 

(599300)

(6,312,025.55)

7.12 Other Budgetary Financing Sources (579000) 6,310,758.38

7.13 Total Budgetary Financing Sources (1,240.17)

9 Net Cost of Operations 18,931,258.81

10 Ending Net Position Balance 41,563,654,856.58
Page 85 of 87 

List of Abbreviations

Appro Appropriation

Apport Cat Apportionment Category Code

Apport Cat B Apportionment Category B Program Code

Auth Type Code Authority Type Code

Avail Time Availability Time Indicator

Bal Sheet Balance Sheet 

BEA Cat Budget Enforcement Act Category Indicator

BETC Business Event Type Code

BOF Time Deposits Bank of France Time Deposits

BUDG Budgetary

Cohort Yr Credit Cohort Year

CSGL Central Summary General Ledger

Cust/Noncust Custodial/Noncustodial Indicator

DBB Time Deposits Deutsche Bundesbank Time Deposits

Dept. of the Treasury Department of the Treasury

Disbur Disbursements

EOY End of Year

ESF Exchange Stabilization Fund

Exch/Nonexch Exchange/Nonexchange Indicator

FAS Financial Accounting Standards

FASB Financial Accounting Standards Board

Fed/Non Fed Federal Non-Federal Code

FIXBIS Fixed Rate Investment with the Bank of International Settlement

FRB Federal Reserve Bank

FY Fiscal Year

GAAP Generally Accepted Accounting Principles

GFRA General Fund Receipt Account

GTAS Governmentwide Treasury Account Symbol

IM International Monetary and Financial Policy

IMF International Monetary Fund

MTS Monthly Treasury Statement

Normal Bal Normal Balance

Program Rept Cat Program Report Category Code 

PROP Proprietary

PY Adj Prior Year Adjustment Code

Reclass Stmts Reclassification of Statement
Page 86 of 87 

Reim Flag Reimbursable Flag Indicator

Repos Reverse Repurchase Agreements

RT7 Record Type 7

SDR Special Drawing Rights

SGL Standard General Ledger

SOY Start of Year 

Stmt of Net Cost Statement of Net Cost

Stmt of Changes in Net Pos Statement of Changes in Net Position

Stmt of Cust Activ Statement of Custodial Activity

Stmt of Budg Res Statement of Budgetary Resources

TAS Status Treasury Account Symbol Status Code

TC Transaction Code 

TFM Treasury Financial Manual

TGA Treasury General Account 

TIER Treasury Information Executive Repository

Trading Ptnr Trading Partner Agency Identifier

Trading Pntr Main Trading Partner Main Account Code

Trans Code Treasury Account Symbol Status Transitioning Code

UK United Kingdom

US United States

USD United States Dollar 

USSGL United States Standard General Ledger

Year of BA Year of Budget Authority Indicator
Page 87 of 87 

At yearend, a reconciliation between the Central Summary General Ledger (CSGL) and the MTS is completed. Imbedded is the actual FY 2016 reconciliation. 

Amounts will not correlate to the scenario.

Template for 

Reconciliation.xlsx