**Budgetary TC Additions and Revisions**

**FY 23 Revisions:**

**A118**	To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources in programs subject to apportionment.

**Comment:**	See USSGL TC A118 for anticipated resources apportioned but not available for use until they are realized USSGL transactions that reference this transaction: A140, A468, A470, and A702

**Reference:**	USSGL implementation guidance; USSGL Budgetary Accounting Guide

**Budgetary Entry**

	Debit	449000	Anticipated Resources - Unapportioned Authority

	   Credit	   459000		Apportionments - Anticipated Resources - Programs Subject to Apportionment

**Proprietary Entry**

	None

**A123**	To record the realization of previously anticipated authority.

**Comment:**	USSGL transactions that reference this transaction: A107, A154, A186, A195, A202, A212, A220, A250, **A498,** A510, A706, A708, B126, C101, C103, C106, C107, C109, C114, C116, C117, C124, C130, C132, C136, C154, C172, C176, C182, C190, C204, C412, C413, C416, C452, C602, C606, C609, C612, C614, C616, C618, C622, C626, C628, C636, C640, C646, C648, C650, C702, C706, D108, D110, D120, D134, and D618. USSGL transactions that reference a reversal for this transaction: C604, C608, C704, C708, and D438. For programs exempt from apportionment, use USSGL accounts 462000 and 469000. For status of budgetary resources at the apportionment level, use USSGL accounts 451000 and 459000. For unapportioned authority, use USSGL accounts 445000 and 449000.

**Reference:**	USSGL implementation guidance; USSGL Budgetary Accounting Guide

**Budgetary Entry**

	Debit	449000	Anticipated Resources - Unapportioned Authority

	Debit	459000	Apportionments - Anticipated Resources - Programs Subject to Apportionment

	Debit	469000	Anticipated Resources - Programs Exempt From Apportionment

	   Credit	   445000		Unapportioned - Unexpired Authority

	   Credit	   451000		Apportionments

	   Credit	   461000		Allotments - Realized Resources

	   Credit	   462000		Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	None

**A468**	To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year balances. 

**Comment:**	See USSGL TC A118 for anticipated resources apportioned but not available for use until they are realized.

**Budgetary Entry**

	Debit	416000	Anticipated Transfers - Current-Year Authority

	Debit	418000	Anticipated Transfers - Prior-Year Balances

	Debit	418300	Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

	   Credit	   449000		Anticipated Resources - Unapportioned Authority

	   Credit	   469000		Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

	None

**A470**	To record in the transferring agency the transfer-out of current-year authority or prior-year balances that were previously anticipated.

**Comment:**	See USSGL TC A118 for anticipated resources apportioned but not available for use until they are realized.

**Budgetary Entry**

	Debit	449000	Anticipated Resources - Unapportioned Authority

	Debit	469000	Anticipated Resources - Programs Exempt From Apportionment

	   Credit	   416000		Anticipated Transfers - Current-Year Authority

	   Credit	   418000		Anticipated Transfers - Prior-Year Balances

	   Credit	   418300		Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

**Proprietary Entry**

	None

**A498**     To record a federal fund receivable for an expenditure transfer from a trust fund.

**Comment:**    See USSGL TC A114 for the anticipation and USSGL TC A502 for collection of the receivable. Use USSGL account 421500, and also post TC A123 if the transfer was previously anticipated. Use USSGL 445000 or 462000 if the transfer was not previously anticipated. In exceptional cases, this transaction may be recorded for an expenditure transfer receivable in a trust fund account, for example, where the recipient account is a Limitation on Administrative Expenses trust fund.

**Reference:**      USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

**Budgetary Entry**

               Debit                 422500          Expenditure Transfers From Trust Funds - Receivable

                  Credit               421500           Anticipated Expenditure Transfers from Trust Funds

                  Credit               445000           Unapportioned - Unexpired Authority

                  Credit               462000           Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

               Debit                 131000          Accounts Receivable

               Debit                 133500          Expenditure Transfers Receivable

                  Credit               575000           Expenditure Financing Sources - Transfers-In

**F302**	To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

**Comment:**	While it is acceptable to credit USSGL account 426600 in this situation, it is never acceptable for the balance in USSGL account 426600 to be a credit.

**Budgetary Entry**

	Debit	412900	Amounts Appropriated From Specific Invested TAFS - Transfers-Out

	Debit	413000	Appropriation to Liquidate Contract Authority Withdrawn

	Debit	414200	Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority

	Debit	414201	Modification Adjustment Transfer of Borrowing Authority Converted to Cash

	Debit	414202	Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior-Year Balances

	Debit	414203	Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior-Year Balances

	Debit	414600	Actual Repayments of Debt, Current-Year Authority

	Debit	414700	Actual Repayments of Debt, Prior-Year Balances

	Debit	415100	Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority

	Debit	415200	Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances

	Debit	415900	Repayment of Repayable Advances - Current-Year Authority

	Debit	415901	Repayment of Repayable Advances - Prior-Year Balances

**Debit               417300          Non-Allocation Transfers of Invested Balances - Transferred**

             Debit	417400	Transfers - Current-Year Borrowing Authority Converted to Cash

	Debit	419700	Balance Transfers-Out - Expired to Expired

	Debit	420100	Total Actual Resources - Collected

	Debit	420800	Adjustment to Total Resources - Disposition of Canceled Payables

	Debit	435400	Appropriation Withdrawn

	Debit	435500	Cancellation of Appropriation From Unavailable Receipts

	Debit	435600	Cancellation of Appropriation From Invested Balances

	Debit	437000	Offset to Appropriation Realized for Redemption of Treasury Securities

	Debit	438700	Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority

	Debit	438800	Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances

	Debit	439000	Reappropriations - Transfers-Out

	Debit	439100	Adjustments to Indefinite Appropriations

	Debit	439200	Permanent Reduction - New Budget Authority

	Debit	439300	Permanent Reduction - Prior-Year Balances

	   Credit	   411100		Debt Liquidation Appropriations

	   Credit	   411200		Liquidation of Deficiency - Appropriations

	   Credit	   411300		Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts

	   Credit	   411400		Appropriated Receipts Derived From Available Trust or Special Fund Receipts

	   Credit	   411500		Loan Subsidy Appropriation

	   Credit	   411600		Debt Forgiveness Appropriation

	   Credit	   411601		Debt Forgiveness - Cancellation of Debt Adjustment

	   Credit	   411700		Loan Administrative Expense Appropriation

	   Credit	   411800		Reestimated Loan Subsidy Appropriation

	   Credit	   411900		Other Appropriations Realized

	   Credit	   411910		Indefinite Appropriation - Upward Adjustments

	   Credit	   412500		Loan Modification Adjustment Transfer Appropriation

	   Credit	   412800		Amounts Appropriated From Specific Invested TAFS - Transfers-In

	   Credit	   413800		Appropriation to Liquidate Contract Authority

**Credit	   413810		Appropriation to Liquidate Contract Authority - FMSTF**

                Credit	   414800		Resources Realized From Borrowing Authority

	   Credit	   415000		Reappropriations - Transfers-In

	   Credit	   416700		Allocations of Realized Authority - Transferred From Invested Balances

	   Credit	   417000		Transfers - Current-Year Authority

	   Credit	   417300		Non-Allocation Transfers of Invested Balances - Transferred

	   Credit	   417400		Transfers - Current-Year Borrowing Authority Converted to Cash

	   Credit	   417500		Allocation Transfers of Current-Year Authority for Non-Invested Accounts

	   Credit	   417600		Allocation Transfers of Prior-Year Balances

	   Credit	   419000		Transfers - Prior-Year Balances

	   Credit	   419100		Balance Transfers - Extension of Availability Other Than Reappropriations

	   Credit	   419200		Balance Transfers - Unexpired to Expired

	   Credit	   419300		Balance Transfers - Unobligated Balances - Legislative Change of Purpose

	   Credit	   419500		Transfer of Obligated Balances

	   Credit	   419600		Balance Transfers-In - Expired to Expired

	   Credit	   420100		Total Actual Resources - Collected

	   Credit	   421200		Liquidation of Deficiency - Offsetting Collections

	   Credit	   425200		Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources

	   Credit	   425300		Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

	   Credit	   425400		Reimbursements Earned - Collected From Non-Federal Sources

	   Credit	   425500		Expenditure Transfers from Trust Funds - Collected

	   Credit	   426000		Actual Collections of Governmental-Type Fees

	   Credit	   426100		Actual Collections of Business-Type Fees

	   Credit	   426200		Actual Collections of Loan Principal

	   Credit	   426300		Actual Collections of Loan Interest

	   Credit	   426400		Actual Collections of Rent

	   Credit	   426500		Actual Collections From Sale of Foreclosed Property

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

	   Credit	   426700		Other Actual Governmental-Type Collections From Non-Federal Sources

	   Credit	   426900		Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees

	   Credit	   427000		Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services

	   Credit	   427100		Actual Program Fund Subsidy Collected

	   Credit	   427300		Interest Collected From Treasury

	   Credit	   427500		Actual Collections From Liquidating Fund

	   Credit	   427600		Actual Collections From Financing Fund

	   Credit	   427700		Other Actual Collections - Federal/Non-Federal Exception Sources

	   Credit	   429000		Amortization of Investments in U.S. Treasury Zero Coupon Bonds

**Proprietary Entry**

	None

**FY 24 Additions:**

**A122**	 To record anticipated receipts unavailable for obligation upon collection.

**Comment:**For collection of anticipated receipts unavailable for obligation upon collection, but available for investment, see TC-A203.

**Budgetary Entry**

	Debit	449000	Anticipated Resources - Unapportioned Authority

	Debit	469000	Anticipated Resources - Programs Exempt From Apportionment

               Credit	  439403****Anticipated Receipts Unavailable for Obligation Upon Collection

**Proprietary Entry**

	None

**A201**	To record revenue to non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation.

**Comment:**	If receipts are unavailable for obligation upon collection but available for investment, post USSGL TC A203.

**Budgetary Entry**

	Debit	411400	Appropriated Receipts Derived From Available Trust or Special Fund Receipts

	   Credit	   412000		Anticipated Indefinite Appropriations

**Proprietary Entry**

	Debit	101000	Fund Balance With Treasury

	   Credit	   520000		Revenue From Services Provided

	   Credit	   531000		Interest Revenue - Other

	   Credit	   531100		Interest Revenue - Investments

	   Credit	   531200		Interest Revenue - Loans Receivable/Uninvested Funds

	   Credit	   532000		Penalties and Fines Revenue

	   Credit	   532500		Administrative Fees Revenue

	   Credit	   540000		Funded Benefit Program Revenue

	   Credit	   560000		Donated Revenue - Financial Resources

	   Credit	   564000		Forfeiture Revenue - Cash and Cash Equivalents

	   Credit	   565000		Forfeiture Revenue - Forfeitures of Property

	   Credit	   580000		Tax Revenue Collected - Not Otherwise Classified

	   Credit	   590000		Other Revenue

**A203**	To reclassify from anticipated receipts unavailable for obligation upon collection to collected receipts. 

**Budgetary Entry**

	Debit	439403	Anticipated Receipts Unavailable for Obligation Upon Collection

	   Credit	   439400		Receipts Unavailable for Obligation Upon Collection****

**Proprietary Entry**

	None

**D109**	To record the reinstatement of a prior-year unpaid delivered order where a collection of a refund results in a downward adjustment of a prior-year paid obligation.

**Comment:**	USSGL TC C132 must be recorded prior to recording this TC. If funded by a direct appropriation, also post USSGL TC-B134

**Budgetary Entry**

	Debit	445000	Unapportioned - Unexpired Authority

	   Credit	   490110		Reinstated Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

	Debit	610000		Operating Expenses/Program Costs

	   Credit	  211000		Accounts Payable

**F331**	To record the closing of prior-year reinstated delivered orders - obligations, unpaid to undelivered orders - obligations, unpaid.

**Budgetary Entry**

	Debit	   490110		Reinstated Delivered Orders - Obligations, Unpaid Debit	

	   Credit	     490100		Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

	None

****

**FY 24 Revisions**

**A102**	To record an anticipated appropriation.

**Comment:**	For receipt of appropriation, see USSGL TC-A104. **For anticipated receipts unavailable for obligation, but available for investment, see TC-A122.**USSGL transactions that reference a reversal for this transaction: A104 and A196.

**Budgetary Entry**

	Debit	412000	Anticipated Indefinite Appropriations

	   Credit	   449000		Anticipated Resources - Unapportioned Authority

	   Credit	   469000		Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

	None

**A188**	To record revenue to available non-revolving trust funds and special funds, in which the revenue is not **anticipated and not** immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment.

**Comment:**	When receipts become available for obligation, see USSGL TC-A190. See TCs C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities.

**Reference:**	USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection

**Budgetary Entry**

	Debit	411400	Appropriated Receipts Derived From Available Trust or Special Fund Receipts

	   Credit	   439400		Receipts Unavailable for Obligation Upon Collection

**Proprietary Entry**

	Debit	101000	Fund Balance With Treasury

	   Credit	   520000		Revenue From Services Provided

	   Credit	   531000		Interest Revenue - Other

	   Credit	   531100		Interest Revenue - Investments

	   Credit	   531200		Interest Revenue - Loans Receivable/Uninvested Funds

	   Credit	   532000		Penalties and Fines Revenue

	   Credit	   532500		Administrative Fees Revenue

	   Credit	   560000		Donated Revenue - Financial Resources

	   Credit	   580000		Tax Revenue Collected - Not Otherwise Classified

	   Credit	   580100		Tax Revenue Collected - Individual

	   Credit	   580200		Tax Revenue Collected - Corporate

	   Credit	   580300		Tax Revenue Collected - Unemployment

	   Credit	   580400		Tax Revenue Collected - Excise

	   Credit	   580500		Tax Revenue Collected - Estate and Gift

	   Credit	   580600		Tax Revenue Collected - Customs

	   Credit	   590000		Other Revenue

**B134**     To record appropriations accrued this fiscal year.

**Comment:**    This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general fund appropriated TAFS. USSGL transactions that reference this transaction: A492, B402, B406, B412, B416, B418, B428, B430, B436, B438, B452, D106, D107, **D109**, D134, D626, E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal for this transaction: B450, D102, D110, D618, F128, and F148.

**Reference:**      USSGL implementation guidance; Appropriations Used

**Budgetary Entry**

               None

**Proprietary Entry**

               Debit                 310700          Unexpended Appropriations - Used - Accrued

                  Credit               570000           Expended Appropriations - Used - Accrued

**D105**	To record the reinstatement of a prior-year **unpaid** undelivered order ~~without a cash advance~~ where a collection of a refund **(i.e. prepayment)**~~or prepayment~~results in a downward adjustment of a prior-year paid obligation.

**Comment:**	USSGL TC C130 must be recorded prior to recording this TC.

**Budgetary Entry**

	Debit	445000	Unapportioned - Unexpired Authority

	   Credit	   480110		Reinstated Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

	None

**F112**     To record adjustments for anticipated resources not realized.

**Comment:**       Balance in the anticipated accounts must be zero at year-end.

**Budgetary Entry**

               Debit                 403500          Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn

               Debit                 405000          Anticipated Reductions to Appropriations by Offsetting Collections or Receipts

               Debit                 438600          Anticipated Permanent Reduction - Indefinite New Budget Authority

               Debit                 438900          Anticipated Temporary Reduction - Indefinite New Budget Authority

               Debit                 439403          Anticipated Receipts Unavailable for Obligation Upon Collection

               Debit                 439702          Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Anticipated Current-Year Authority

               Debit                 439703          Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year Authority

               Debit                 449000          Anticipated Resources - Unapportioned Authority

               Debit                 459000          Apportionments - Anticipated Resources - Programs Subject to Apportionment

               Debit                 469000          Anticipated Resources - Programs Exempt From Apportionment

                  Credit               406000           Anticipated Collections From Non-Federal Sources

                  Credit               407000           Anticipated Collections From Federal Sources

                  Credit               412000           Anticipated Indefinite Appropriations

                  Credit               421000           Anticipated Reimbursements

                  Credit               421500           Anticipated Expenditure Transfers from Trust Funds

                  Credit               431000           Anticipated Recoveries of Prior-Year Obligations

                  Credit               449000           Anticipated Resources - Unapportioned Authority

                  Credit               469000           Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

               None

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IRC Handout April 20, 2023