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Voting Ballot April 20, 2023 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #23-02 

The USSGL staff presented the Draft Voting Ballot #23-02 at the April 20, 2023 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to add, revise, or delete

the USSGL account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM May 9, 2023.

FISCAL YEAR 2023 

ADD: CHANGE: 

 111000 Yes ___ No ___ 

 

 

DELETE: 

FISCAL YEAR 2024 

ADD: CHANGE:

439403 Yes ___ No ___

490110 Yes ___ No ___

593900 Yes ___ No ___ 259000 Yes ___ No ___ 

 

 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
Voting Ballot Page 2 of 3 April 20, 2023

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Undeposited Collections 

Account Number: 111000 

Normal Balance: Debit 

Definition: This account is used to record the amount of collections on hand, not yet deposited within 

the same accounting period deposited but not confirmed, and deposits confirmed but not yet recorded 

in a Treasury Account Symbol in CARS. This account does not close at year-end.

Justification: Align the USSGL definition with OMB Circular No. A-136, Section II.3.2.3 – Assets.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Anticipated Receipts Unavailable for Obligation Upon Collection

Account Number: 439403 

Normal Balance: Credit

Definition: This account is used to record the anticipated receipts that, immediately upon 

collection, are not available for obligation but for investment. 

Justification: This account is needed to anticipate receipts that are not immediately available for 

obligation upon collection but are available for investment.

Account Title: Reinstated Delivered Orders - Obligations, Unpaid 

Account Number: 490110 

Normal Balance: Credit

Definition: This account is used to reinstate the amount accrued or due for: (1) services performed 

by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (2) 

goods and tangible property received; and (3) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. 

Justification: For situations where there is a downward adjustment of a prior year unpaid 

obligation and an outstanding valid obligation, USSGL account 490110 reestablishes the delivered 

order, unpaid obligation.
Voting Ballot Page 3 of 3 April 20, 2023

Account Title: Contra Revenue for Lessor Lease Revenue

Account Number: 593900

Normal Balance: Debit 

Definition: This account is used to record the amount reflecting a reduction in revenue received when 

realization is not expected. Amounts recorded are based on adjustments, allowances, and refunds in which 

revenue is earned. Provisions for credit losses on lease revenue estimated in USSGL 193900 “Allowance for 

Loss on Lease Receivable” also are recorded in this account.

Justification: Provide contra-revenue account for Lessor Revenue, which will include the Allowance for Loss 

on Lease Receivable and other revenue adjustments.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Other Debt 

Account Number: 259000 

Normal Balance: Credit 

Definition: This account is used to record all other forms of U.S. Federal Government obligations, secured 

and unsecured, not otherwise classified in another USSGL account. This account excludes appropriated debt 

and repayable advances, but includes the liability for contracts that transfer ownership of an underlying asset 

and are treated as a financed asset purchase per SFFAS 54, Par. 25. This account does not close at year-end.

Justification: Provide guidance for the recognition of the liability incurred for a financed asset purchase

transaction, from lease contracts that transfer ownership of the underlying asset per SFFAS 54, Par. 25.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2024