Custodial Reporting Updates

IRC Handout April 23, 2019

Updated USSGL Account:

Account Title: Financing Sources Transferred In From Custodial Statement Collections

Account Number: 599700

Normal Balance: Credit

Definition: The amount of financing sources transferred into a Treasury Account Symbol (TAS)

receipt account from collections previously recorded on the Statement of Custodial 

Activity by a custodial collecting entity. Unless specifically identified by the Bureau 

of the Fiscal Service in conjunction with OMB, this transfer creates a budgetary 

resource in the receiving TAS.

Justification: To clarify the use of the account by a general, special or non-revolving trust fund 

receipt account only.

Updated Transaction Codes:

A212 To record the financing sources transferred into an available special or non-revolving trust 

fund receipt account from a custodial collecting entity. 

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

 or USSGL TC-A123 if authority was previously anticipated in programs exempt 

 from apportionment. 

Reference: USSGL implementation guidance; Custodial Activity Collected on Behalf of a 

 Federal Entity Other Than the General Fund of the U.S. Government –

 Non-exchange and Custodial Activity Collected on Behalf of a Federal Entity Other 

 Than the General Fund of the U.S. Government – Exchange

Budgetary Entry 

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

 Credit 412000 Anticipated Indefinite Appropriations 

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

Justification: To provide clarification of use by an available special or non-revolving trust fund 

receipt account.
Custodial Reporting Updates

IRC Handout April 23, 2019

C188 To record the non-custodial collection of revenue into unavailable (unappropriated) special 

or non-revolving trust fund receipt accounts. 

Comment: See USSGL TCs-A183 and A184 for appropriation of receipts from an unavailable

 (unappropriated) special or non-revolving trust fund receipt account to a special or

 non-revolving trust fund expenditure account respectively. 

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account

 Transfers 

Budgetary Entry 

None 

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 590000 Other Revenue

Justification: To provide clarification of use by an unavailable (unappropriated) special or nonrevolving trust fund receipt account when the collection is non-custodial in nature. See new TC 

C189 when the collection is custodial.

New Transaction Code:

C189 To record the financing sources transferred into an unavailable general, special or nonrevolving trust fund receipt account from a custodial collecting entity. The special and nonrevolving trust fund receipt accounts are also classified as unappropriated.

Reference: USSGL implementation guidance; Custodial Activity Collected on Behalf of a 

 Federal Entity Other Than the General Fund of the U.S. Government –

 Non-exchange and Custodial Activity Collected on Behalf of a Federal Entity Other 

 Than the General Fund of the U.S. Government – Exchange. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

 

Justification: To provide clarification to agencies for custodial collections to an unavailable

receipt account.