Office of Management and Budget 

Teresa A. Tancre, CGFM

Budget Review and Concepts Division 

Office of Management and Budget

December 1, 2021 (pp 1-8)

Amended February 9, 2022 (pp 9-25); April 20, 2022 (pp 

30, 2022 (pp 36-40); February 15, 2023 (pp 41-44); April 2

Abnormal Budgetary USSGL Account Bal

Fiscal Service IRC Meeting
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on December 1, 20
Overview

 Budgetary USSGL accounts where ending abnormal balances are 

to be resolved before FY 2022-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E) GTAS Prior_Year_Adjustment Attribute (values B, P, X) GTAS edits 140-147 (SF 133/Schedule P unobligated balance memo lines) New GTAS validation (effective FY 2022-06) for abnormal beginning balances be

2022-09 GTAS reporting window. For any TAFS and USSGL account currently uvalidation 122, beginning balances will be accepted thru FY 2022-12 GTAS reporas an exception to this new GTAS validation. 

 Beginning FY 2022-04 GTAS reporting window, any FY 2022 abnormal balance 

validation exception request will require a written justification (i.e., plan to resolve milestones) included in agency request.

 Budgetary USSGL accounts where ending abnormal balances are 

to be resolved before FY 2023-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)

 GTAS Prior_Year_Adjustment Attribute (values B, P, X) GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines) New GTAS validation (effective FY 2023-06) above for abnormal beginning balan

FY 2023-09 GTAS reporting window. For any TAFS and USSGL account currenGTAS validation 122, beginning balances will be accepted thru FY 2023-12 GTAwindow as an exception to this new GTAS validation above. 

Office of Management and Budget 
Overview (continued)

 Budgetary USSGL accounts where ending abnormal balances are 

to be resolved before FY 2024-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)

 GTAS Prior_Year_Adjustment Attribute (values B, P, X) GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines) GTAS validation (created in FY 2022) (effective FY 2024-06) for abnormal begin

before FY 2024-09 GTAS reporting window. For any TAFS and USSGL accoununder GTAS validation 122, beginning balances will be accepted thru FY 2024-1reporting window as an exception to this GTAS validation. 

 Budgetary and proprietary USSGL accounts and TC modifications [Pending IRC 

Office of Management and Budget 
FY 2022-08 Deadline

 Budgetary USSGL accounts

 Ending balances only: 411900, 413200, 426600, 451000, 461000, 462000, 

488100, 498100, 490200 where GTAS Prior_Year_Adjustment attribute val

 No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting 

 Beginning & Ending balances: 412600, 413900, 414900, 422100, 422200, 4

425100, 438400, 439400, 439700 where GTAS Prior_Year_Adjustment attr

 Abnormal beginning balances permitted thru FY 2022-12 GTAS reporting windo No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting 

 GTAS Edits 140-147 (SF 133/Schedule P unobligated balance m

Office of Management and Budget 
FY 2022-08 Deadline

 GTAS Edits 140-143 (FY 2022 GTAS Overrides)

For FY 2022-02 GTAS reporting window, OMB will submit GTAS override requests for 8

Executive branch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) fo

the amounts on SF 133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2021-12 

Office of Management and Budget 
FY 2023-08 Deadline

 Budgetary USSGL accounts

 Beginning & Ending balances: 420100, 445000, 465000 where GTAS 

Prior_Year_Adjustment attribute value X

 Abnormal beginning balances permitted thru FY 2023-12 GTAS reporting windo No abnormal ending balances as of the FY 2023-09 and beyond GTAS reporting 

 GTAS Edits 140-147 (SF 133/Schedule P unobligated balance mFor FY 2023-02 GTAS reporting window, OMB will submit GTAS override requests for the TAbranch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) for FY 2022 equal 133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2022-12 (respectively).

Office of Management and Budget 
FY 2024-08 Deadline

 Budgetary USSGL accounts

 Beginning & Ending balances: 480100, 480200, 490100 where GTAS 

Prior_Year_Adjustment attribute value X

 Abnormal beginning balances permitted thru FY 2024-12 GTAS reporting windo No abnormal ending balances as of the FY 2024-09 and beyond GTAS reporting 

 GTAS Edits 148-155 (SF 133/Schedule P obligated balance mem

Note: Beginning FY 2025, GTAS edits 148 thru 155 will be FATAL.

 New budgetary USSGL accounts & TC modifications [Effective 

(Adjusting Upward Adjustments 488100, 488200, 498100, 498200)

 Financial Statement accruals (e.g. payroll), TC modifications, & 

No. A-11 [2022 proposal – Effective FY 2024]

 Agency specific situations (Discuss Jan 2022 thru Mar 2022)

Office of Management and Budget 
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on February 9, 202
Beginning in FY 2022-09

 Validation 122 Expansion

 FY 2022 attributes: TAFS, USSGL account, Begin_End Additional FY 2023 attributes: Reimbursable_Flag, BEA_Category

Cohort, BOC 

 Abnormal beginning balances will continue to be permitted thru FY 

GTAS reporting window for TAFSs that have been granted exceptiovalidation 122 as of FY 2022-08 for the following USSGL accounts413900, 414900, 422100, 422200, 422500, 425100, 438400, 43940where GTAS Prior_Year_Adjustment attribute value X.

 For USSGL accounts 413900 and 414900 abnormal ending balance

permitted for TAFSs that have been granted exceptions to validation FY 2022-08. A new GTAS edit or validation is being developed to entry against pre-closing Adjusted Trial Balance. (TCs F304 and F

 Abnormal ending balances will no longer be accepted for the follow

accounts: 411900, 412600, 413200, 422100, 422200, 422500, 4251438400, 439400, 439700, 451000, 461000, 462000, 470000, 48810and 490200 where GTAS Prior_Year_Adjustment attribute value Xexceptions will be considered on a case-by-case basis.

 GTAS Override Request Exercise: 

 Abnormal Budgetary USSGL Account Balance (EXISTING FOLDER): Request 

to USSGL accounts 420100, 445000, 465000, 480100, 480200 and 490100. 

 Folder Title TBD (NEW FOLDER): Available in FY 2022-06. Requires action p

milestones. Limited exceptions will be considered on a case-by-case basis for preTAFSs as of FY 2022-08.

Office of Management and Budget 
Beginning in FY 2022-09 (Cont

For a list of budgetary USSGL accounts for each column to the right, please refer to the Abnormal Budgetary USSGL Account Balances Dashboard:

https://go.max.gov/abnormalbalances

Office of Management and Budget 

June 2022 June 202

Total number of TAFS with Abnormal Ending Balances 633 

Department of Defense‐‐Military Programs 46% 5

Department of Health and Human Services 13% 

International Assistance Programs 4% 

Department of Agriculture 4% Department of Homeland Security 3% Department of State 2% Department of Transportation 5% Department of Justice 3% Department of Labor 2% Department of the Interior 3% 

Department of Commerce 1% Other Defense‐‐Civil Programs 1% 

Executive Office of the President 0% 

Department of Education 1% 

Department of Energy 1% Environmental Protection Agency 1% 

Department of Housing and Urban Development 1% 

Small Business Administration 1% National Science Foundation 1% Office of Personnel Management 0% 

Social Security Administration 0% Department of Veterans Affairs 0% 

Corps of Engineers‐‐Civil Works 0% National Aeronautics and Space Administration 0% General Services Administration 0% 

All other agencies 5% 

75% of TAFS 

Government-wide

with issues

Source: FY 2022-03 GTAS Data
Office of Management and Budget 

Have additional questions 

or concerns regarding this proc

Below is the Dashboard “Office H

meeting link to sign up.

(Dashboard available February 

Thursday, March 3 at 11AM

Tuesday, March 22 at 2PM

Beginning in FY 2022-09 (Cont’

https://go.max.gov/abnormalbalances
Beginning in FY 2023-02

New GTAS edits and/or validations USSGL account 420100 where GTAS attribute Reimbursable_

(for reimbursable)

 Abnormal USSGL account 421000 Beginning balance is permitted where Fund Balance 

USSGL account 101000 Beginning) is zero or debit balance

 Abnormal USSGL account 421000 Ending balance is permitted where Fund Balance W

USSGL account 101000 Ending) is zero or debit balance

 881 TAFS have abnormal USSGL account 420100 Ending balance (as o

 721 of those TAFSs have GTAS attribute Reimbursable_Flag value R in USSGL account 420100 E

balance in USSGL account 101000 Ending. These would always be permitted in GTAS.

 160 of those TAFSs have GTAS attribute Reimbursable_Flag value D (direct) in USSGL accou

USSGL account 420100 Ending with an R attribute and a credit balance in USSGL account 101000 not be able to pass either Validation 122 or the new edit/validation. 

 There will be separate new GTAS edits and/or validations for beginning 

balances in USSGL account 420100

“When a reimbursable agreement with another Federal account is accompanied by a cash adisburse to pay obligations associated with that advance. However, if you are authorized to against customer orders from other Federal accounts without an advance, the order establiauthority only and you may not disburse the account into a negative position (see section 14Act violations). “ [Source: Section 20.10 of OMB Circular No. A-11 (2021)]

Office of Management and Budget 
Office of Management and Budget 

Unique TAFS with a Abnormal Ending Balance in 420100 – (GTAS Data 2022-03)

Direct: Will fail Validation 122 as of 2023-09

Reimbursable w/ Credit FBWTWill pass Validation 122, butWill fail new edit/validation as 

Department of Defense--Military Programs 36 3Department of Health and Human Services 19 5Department of Justice 10 4International Assistance Programs 11 2Department of Homeland Security 11All Others 35 29Total 111 54

Agency Submits an ATB containing USSGL 420100

(Beginning and Ending balances analyzed separately)

Validation 122

Normal Balance

Pass

Abnormal Balance

Direct Reimbursable

New Edit or Validation

Fail

(starting 2023-09)

Debit or 0 FBWT

Credit FBWT

Beginning in FY 2023-02
Beginning in FY 2023-02 Cont

New GTAS edits and/or validations USSGL accounts 480100, 480200, and 490100 Ending balance 

closing Adjusted Trial Balance

 Abnormal USSGL account 480100 Ending balance is permitted where the sum of US

480100 and 488100 (upward adjustments) Ending balances where GTAS attribute Prior_Year_Adjustment value B, P, and X is a credit balance

 Abnormal USSGL account 480200 Ending balance is permitted where the sum of US

480200 and 488200 (upward adjustments) Ending balances where GTAS attribute Prior_Year_Adjustment value B, P, and X is a credit balance

 Abnormal USSGL account 490100 Ending balance is permitted where the sum of US

490100 and 498100 (upward adjustments) Ending balances where GTAS attribute Prior_Year_Adjustment value B, P, and X is a credit balance

 Using data from GTAS Period 2022-03:

 443 TAFS have abnormal ending balances in USSGL account 480100 Only 18 TAFS would close to a credit balance in USSGL account 480100

 123 TAFS have abnormal ending balances in USSGL account 480200 NONE of these TAFS would close to a credit balance in USSGL account 480200 614 TAFS have abnormal ending balances in USSGL account 490100 Only 31 of these TAFS would close to a credit balance in USSGL account 490100

Office of Management and Budget 
Effective October 1, 2023

OMB Circular No. A-11 (2022) Proposal

Do I record budgetary accounting accruals when recording propaccounting accruals for agency financial statements? No for situations where no gross outlays result, immediately o

future. This means that budgetary accruals are not reversed

 May require new proprietary USSGL account(s) to maintain tie points 

budgetary USSGL.

Obligation means a binding agreement that will result in outlays, immediately o

(Source: Section 20.3 of OMB Circular No. A-11 (2021))

 Yes for situations where gross outlays result, immediately or 

future.

 Budgetary accruals remain in place until reclassification to disbursemen If prior fiscal year budgetary accruals are adjusted in subsequent fiscal 

recoveries of prior year unpaid and paid obligations must be recorded. 

Appendix F of OMB Circular No. A-11 (2021))

NOTE: Grants and payroll are discussed on subsequent slide

Office of Management and Budget 
Grant Accounting Discussion

 Overview:

 HHS raised an issue with drawdowns and showing new budgetary resources whe

outstanding obligation in place. Other Federal agencies have come to OMB with would like to explore this issue with all agencies that are experiencing this issue binteragency workgroup, which will provide recommendations for a solution.

 Outcome:

 Proposed solution that will be compliant with OMB Circular No. A-11 whereby a

OMB and/or Fiscal Service guidance can be identified and incorporated no later twith an effective date of October 1, 2023 (FY 2024). 

 Scope

 The scope is not limited to grants. The group will explore all potential funding ins

may apply to, for example compact agreements.

 Participants:

 Federal agency accountants, grants staff, OMB (BRD/OFFM) staff, Fiscal Servic

 Timeline (tentative)

 February 2022: Agencies to reach out to OMB to participate. Agencies to send a o

the issue, similar to the next slide example from HHS

 February 2022: Workgroup kickoff March 2022: Workgroup to compare all on to three page agency submissions and 

paper with recommendations to OMB. Proposal will be submitted for OMB Circ(2022) inclusion.

 April 2022: Based on OMB’s determination of proposal acceptance, discuss with 

potential changes to USSGL TFM guidance to support proposal. Present at IRC m

Office of Management and Budget 
Grant Accounting Discussion

Office of Management and Budget Scenario: Grant recipient draws down $100K in August 2021, but reports expenses for $80K in follo

fiscal year. Recipient must return $20K until it is needed at a later date. See Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.305 Payments.

Agency PerspectiveThe agency is forced to show new budgetary resources where there is an outstanding obligation in plOMB Perspective The accounting transaction does not comply with OMB Circular No. A-11, creates negative outlays, alimits OMB program examiner’s oversight via the apportionment process. 

Example provided by HHS for further discussion and display.
Office of Management and Budget 

Debit 461000 Allotments - Realized Resources 100

 Credit 480100 Undelivered Orders – Obligations, Unpaid 

Debit 480100 Undelivered Orders – Obligations, Unpaid 100

 Credit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 

Debit 141000 Advances and Prepayments 100

 Credit 101000 Fund Balance With Treasury 

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 80

 Credit 490200 Delivered Orders - Obligations, Paid 

Debit 610000 Operating Expenses/Program Costs 80

 Credit 141000 Advances and Prepayments 

Debit 310710 Unexpended Appropriations - Used Disbursed 80

 Credit 570010 Expended Appropriations - Disbursed 

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 20

 Credit 480100 Undelivered Orders – Obligations, Unpaid 

Debit 101000 Fund Balance With Treasury 20

 Credit 141000 Advances and Prepayments 

Proprietary EntryProprietary EntryStep 4: Unused Grant Advance Returned (Record Negative Outlay) Year 2 Perio

Budgetary EntryProprietary EntryBudgetary EntryBudgetary Entry

Year 1 Perio

Step 2: Drawdown by Grant Recipient (Advance) Year 1 Period 

Step 3: Grant Recipient Reports Expenditures Year 1 Period 

Step 1: Grant AwardBudgetary Entry

Example provided by HHS for further discussion and display.

Grant Accounting Discussion(Con
Office of Management and Budget 

Example provided by HHS for further discussion and display.

Downward Adjustments of Prior-Year Prepaid/AdvancedUndelivered Orders - Obligations, Refunds Collected Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid

Debit 480100 Undelivered Orders – Obligations, Unpaid 20

 Credit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 

Debit 141000 Advances and Prepayments 20

 Credit 101000 Fund Balance With Treasury 

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 15

 Credit 490200 Delivered Orders - Obligations, Paid 

Debit 610000 Operating Expenses/Program Costs 15

 Credit 141000 Advances and Prepayments 

Debit 310710 Unexpended Appropriations - Used Disbursed 15

 Credit 570010 Expended Appropriations - Disbursed 

Downward Adjustments of Prior-Year Prepaid/AdvancedUndelivered Orders - Obligations, Refunds Collected

 Credit 465000 Allotments - Realized Resources 

Budgetary EntryProprietary EntryStep 8: Grant Closeout - Unused Grant Advance Returned (Recovery) Year 3 Per

Budgetary Entry

Debit 487200 5

Budgetary EntryProprietary Entry

Year 2 Peri

Step 7: Grant Recipient Reports Expenditures Year 2 Peri

20

Year 2 Per

GTAS Rpt

Budgetary Entry

 Credit 488100

Step 6: Subsequent Drawdown by Grant Recipient (Advance)Step 5: Entry Posted to Pass GTAS Edits and Validations. Recoveries and Upward Adjustments Overstated (Manual Adjustment, reversed in subsequent period)

Debit 487200

Grant Accounting Discussion(Con
Office of Management and Budget 

Number of

OMB

Accounts

Obligations

Incurred

in BOC 41.0

($ Billion)

Percent of

OMB

Accounts

Percent of

Total

Obligations

Incurred

Department of Health and Human Services 52 1,093 8% 45%

Department of the Treasury 37 625 5% 26%

Department of Agriculture 64 170 9% 7%

Department of Education 19 108 3% 4%

Department of Transportation 70 106 10% 4%

Department of Homeland Security 28 73 4% 3%

Department of Housing and Urban Development 33 64 5% 3%

Social Security Administration 2 56 0% 2%

Department of State 21 21 3% 1%

International Assistance Programs 27 20 4% 1%Small Business Administration 5 20 1% 1%

Department of Veterans Affairs 12 16 2% 1%

Department of Labor 14 11 2% 0%

Department of the Interior 71 8 11% 0%National Science Foundation 4 7 1% 0%Department of Justice 12 6 2% 0%

Environmental Protection Agency 7 5 1% 0%

Department of Defense‐‐Military Programs 29 4 4% 0%

Department of Commerce 16 3 2% 0%

Department of Energy 22 3 3% 0%

National Aeronautics and Space Administration 8 1 1% 0%

Corps of Engineers‐‐Civil Works 1 0 0% 0%All other agencies 60 14 9% 1%

To get a sensare impacted • Reportin

incurred TAFSs in Class (Bsubsidie

• For non-• For the P

2022 (FY 

• The tabl

OMB Acreportin

Grant Accounting Discussion

(Con
Payroll Discussion 

 Overview:

 A number of agencies raised concerns regarding payroll and accruals at the Decem

meeting. With the assistance of Fiscal Service, OMB would like to explore this iagencies that are experiencing this issue by developing an interagency workgroupprovide recommendations for a solution.

 Outcome:

 Proposed solution that will be compliant with OMB Circular No. A-11 whereby a

OMB and/or Fiscal Service guidance can be identified and incorporated no later twith an effective date of October 1, 2023 (FY 2024). 

 Scope

 The scope is limited to payroll.

 Participants:

 Federal agency accountants, payroll staff (may include payroll providers), OMB s

USSGL staff

 Timeline (tentative)

 February 2022: Agencies to reach out to Fiscal Service (USSGL staff) to particip

send a one to two page example of the issue, similar to the next slide example fro

 February 2022: Workgroup kickoff March 2022: Workgroup to compare all one-page agency submissions and develo

recommendations to OMB. Proposal will be submitted for OMB Circular No. A-

 April 2022: Based on OMB’s determination of proposal acceptance, discuss with 

potential changes to USSGL TFM guidance to support proposal. Present at IRC m

Office of Management and Budget 
Payroll Discussion

 SEC Accounting Treatment – Payroll Example1. Record Salary Accrual

DR 610000 Operating Expenses/Program Costs

CR 221000 Accrued Funded Payroll and Leave

DR 461000 Allotments/Realized Resources

CR 490100 Delivered Orders - Obligations, Unpaid

DR 310700 Unexpended Appropriations - Used - Accrued

CR 570000 Expended Appropriations - Used – Accrued

Office of Management and Budget 

Scenario: Treasury Symbol 50X0100, Fund 0100XXX00, Current Budget Fiscal YearThe U.S. Securities and Exchange Commission (SEC) uses the Department of Transportati(DOT) Enterprise Service Center (ESC) as its Federal Shared Service Provider (FSSP) wuses the Delphi financial system (Oracle Financials) to process the SEC’s General Ledger accounting transactions. ESC accesses the Department of Interior (DOI) Federal PersonnePayroll System (FPPS) application to obtain the Labor Cost File (LCF) for the necessary dcreate payroll related journal entries. ESC calculates an automated payroll accrual based on the last payroll payment and the numdays to be accrued. ESC automatically reverses the accrual with the first payroll in the subsmonth.

Example provided by SEC for further discussion and display.
Payroll Discussion (Con’t)

2. Federal Benefit Accrual

DR 640000 Benefit Expense

CR 221300 Employer Contributions and Payroll Taxes Payable

DR 461000 Allotments/Realized Resources

CR 490100 Delivered Orders - Obligations, Unpaid

DR 310700 Unexpended Appropriations - Used - Accrued

CR 570000 Expended Appropriations - Used – Accrued

In October, SEC performs a manual adjustment at the Organization (ORG) Code and Budget Object Clashandle spending adjustments based on the October payroll payment. • If the October payroll payment is less than the prior year payroll payable balance, which generates a 

adjustment, SEC performs the following entry:

DR 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recover

CR 490100 Delivered Orders - Obligations, Unpaid.

• If the October payroll payment is more than the prior year payroll payable, which generates an upw

performs the following entry:

DR 490200 Delivered Orders - Obligations, Paid 

CR 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

Office of Management and Budget 

Agency PerspectiveThe agency is forced resources where there obligation in place.OMB Perspective The accounting transaaccount 490200 belowOMB Circular No. A-1outlays, and limits OMoversight via the appo

Example provided by SEC for further discussion and display.
• Abnormal Budgetary USSGL Account 

Dashboard available as of February 22n

• Contact and follow-up 

– Grants workgroup: Gil Tran (OMB): htran@omb.eop.gov– Payroll workgroup: Joshua Hudkins (Treasury Fiscal Servic

Joshua.Hudkins@fiscal.treasury.gov 

– General contacts: Teresa Tancre (OMB) ttancre@omb.eop.g

Singer (OMB) dsinger@omb.eop.gov

• “Lessons Learned” from grants and pay

breakout groups

• Proposals for OMB and Treasury guida

Office of Management and Budget 

Next Steps
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on April 20, 2022
Office of Management and Budget 

April 2022 Updates

Overview

Based on agency feedback through the Grants and Payroll meetings with agency accounting personnel, and other conOMB and Treasury Fiscal Service are updating the operatiValidation 122, and adjusting some deadlines.Effective FY 2022-09 GTAS reporting window, no new TTAFS that did NOT receive a GTAS validation 122 excreport abnormal balances for the USSGL accounts in thof FY 2022-08 GTAS reporting window) will be approveexceptions to Validation 122 for USSGL accounts 412600413900, 414900, 422100, 422200, 422500, 425100, 42660439400, 439700, 451000, 461000, 462000, 470000, 48810498100.
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2022-08 Deadlin

For TAFSs that received a GTAS validation 122 exception, and for the USSthat ATB that have abnormal balances as of FY 2022-08 GTAS reporting wiof abnormal budgetary USSGL balances in accounts 426000, 451000, 46100488100, and 498100 will be extended through FY 2022-12 GTAS (including reporting window. - No abnormal balances in these USSGL accounts will starting in FY 2023. For TAFSs that received a GTAS validation 122 exception, and for the USin that ATB that have abnormal balances as of FY 2022-08 GTAS reporting abnormal budgetary USSGL balances in accounts 412600, 422500, 438400, 439700, 414900, 422100, 422200, 425100, 462000, 413200, 413900 will be 

Beginning balances through FY 2023-12 GTAS (including revision) reporting windoEnding balances through FY 2023-08 GTAS reporting windowFor USSGL accounts 412600, 422500, 438400, 439400, and 439700 OMB will be reagencies requesting an action plan for the resolution of abnormal balances – Once all oexceptions have been resolved, OMB will work with Treasury Fiscal Service to removbalances in these USSGL accounts (with Prior Year Adjustment X) from the USSGL t133/Schedule P Crosswalk
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2022-08 Deadlin

Implementation Plan for Abnormal Budgetary Balances in USSGL Accounts with a June 2022 

426000

 USSGL accounts with ending balances only For TAFSs that received a GTAS validation 122 exception, and for the USSGL acco

that have abnormal balances as of FY 2022-08 GTAS reporting window, the deadlinthrough FY 2022-12 GTAS (including revisions) reporting window 

 No abnormal balances allowed starting in FY 2023

451000461000470000488100498100412600

 For TAFSs that received a GTAS validation 122 exception, and for the USSGL acco

that have abnormal balances as of FY 2022-08 GTAS reporting window

 Abnormal beginning balances deadline extended through 2023-12 GTAS (in

reporting window

 Abnormal ending balances deadline extended through FY 2023-08 GTAS re

 OMB will be reaching out to agencies for an action plan to resolve abnormal balanc

USSGL accounts no later than FY 2023-08 GTAS reporting window

 Once all outstanding exceptions have been resolved, OMB will work with Treasury F

remove any abnormal balances in these USSGL accounts (with Prior Year AdjustmUSSGL to SF-133/Schedule P Crosswalk

422500438400439400439700414900

For TAFSs that received a GTAS validation 122 exception, and for the USSGL accounts have abnormal balances as of FY 2022-08 GTAS reporting window

 Abnormal beginning balances deadline extended through 2023-12 GTAS (in

reporting window

 Abnormal ending balances deadline extended through FY 2023-08 GTAS re

422100422200425100462000413200413900
Office of Management and Budget 

April 2022 Updates

USSGL Account 490200

 Agencies reported challenges where the greater level of detail in buUSSGL status accounts (e.g., 480100, 490100, 490200), due to the adBudget Object Class (BOC), was triggering GTAS Validation 122 fa USSGL account 490200 had a deadline of FY 2022-08 GTAS repofor resolution of abnormal balances Because this account is affected by the issue with BOC, the deadlinhas been extended to FY 2024-08 GTAS reporting window, which gr480100, 480200, and 490100Agencies are still required to pass existing GTAS edits 91 thru 98. edits relate to gross outlays
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2024 Deadline

 USSGL accounts 480100, 480200, 490100, and 490200 were most the addition of BOC OMB and Fiscal Service have removed these accounts from GTAS 122 effective FY 2022-06 GTAS reporting window in order to allow agencies to implement BOC reporting without requiring large numbeValidation 122 exception requests From FY 2022-07 through FY 2023-08 GTAS reporting windows, should not submit exception requests for GTAS Validation 122 for thaccounts Agencies are still required to track and resolve abnormal budgetarbalances in these USSGL accounts, and should utilize the report on thBudgetary USSGL Dashboard (https://go.max.gov/abnormalbalances
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2024 Deadline, con

Two new proposed analytical edits will be added to GTAS (includes Prior YAdjustment value P and B).
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2024 Deadline, con

 Based on consultation with agencies and Treasury Fiscal Service through thAbnormal Budgetary USSGL Balance workgroup, OMB is proposing to:

Add a new line in the unobligated balance section of the budgetary resources se

apportionment, SF 133, and Schedule P. OMB will forward this proposal for the No. A-11 (2022) update with an effective date of FY 2024 (i.e., October 1, 2023Create a new budgetary USSGL account to re-establish undelivered orders-obliwhere recoveries of prior year paid and unpaid obligations have been recorded. applies only to grant and “grant-like” documents (e.g., compact agreements) whstill legally obligated.Suggest a new TC and two new proprietary USSGL accounts (e.g., 149900 and 

agencies where expenses and assets are affected. In this case, no budgetary entry recorded. 

 Based on consultation with agencies and Treasury Fiscal Service through thAbnormal Budgetary USSGL Balance workgroup, no changes to guidance ar
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2024 Deadline, con

OMB will be forwarding a proposal to update OMB Circular No. A-11 (2022agencies not to record any budgetary USSGL account accruals when proprieaccount accruals are recorded for financial statement purposes, will not resuloutlays, and will be reversed in the subsequent fiscal year. This would be ef2024 (October 1, 2023).Relevant FASAB Citations:SFFAC 1. Objectives of Federal Financial Reporting• 190. The Board’s authority does not extend to recommending budgetary standards or budgetar

• 64A.... This objective arises because accrual-based expense measures used in financial statem

obligation and outlay-based measures used in budgetary reporting.

• 105A. ...This information should be presented in a way that clarifies the relationship between 

through budgetary accounting and the accrual basis of financial (i.e., proprietary) accounting.
Office of Management and Budget 

April 2022 Updates

USSGL Accounts with 2024 Deadline, con

Relevant FASAB Citations (cont’d):SFFAC 8, Federal Financial Reporting• 23. ...For example, the accrual basis of accounting recognizes revenue when earned and recog

incurred to achieve an objective, such as providing or acquiring services. Reported budgetary igovernment-wide reporting entity uses primarily cash-based budgetary accounting to recognizwhen cash is received and budget outlays when cash is disbursed. Budgetary accounting in com

entities recognizes events when the component reporting entity receives appropriations and whagreement that obligates the government to make payments in the future, such as when it awar

SFFAS 4, Managerial Cost Accounting Standards and Concepts• 49. ... costs are usually recorded, accumulated, and allocated by managerial cost accounting o

accounting which is different from the obligation or cash basis generally used in budgetary acc

SFFAS 7, Accounting for Revenue and Other Financing Sources and Concepts foBudgetary and Financial Accounting: • 25. .... For the most part, obligations and cash, rather than accrual accounting, are the bases fo

reporting on budget execution.
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on November 30, 20
Office of Management and Budget 

November 2022 Updates

USSGL Accounts with 2022 Deadlin

Effective FY 2023-02 GTAS reporting window, • No exceptions to Validation 122 can be requested for USSGL accou

426600, and 439400

• For TAFs approved as exceptions (including abnormal beginning an

balances for USSGL accounts 413200, 413900, 414900, 422100, 42425100, 438400, 439700, 462000) to GTAS validation 122 as of FY reporting window, agencies may continue to report abnormal balancTAFs while working on resolving their recording and reporting issuabnormal balance with a Prior-Year Adjustment attribute domain vais always permitted where appropriate. (SF 133/Schedule P X-Walk foo

• For USSGL account 411900, domain value "C" (for credit) in the G

"Debit/Credit" column is only applicable to fund families that record advances. (SF 133/Schedule P X-Walk footnote 12)

• For USSGL accounts 488100 and 498100, domain value "D" (for de

GTAS attribute "Debit/Credit" column is only applicable to fund famBudget Object Class (BOC) level. While this abnormal balance is pBOC level it is not permitted at a TAFS level. Agencies are required fatal GTAS edits 161 and 162. (SF 133/Schedule P X-Walk footnote 14)
Office of Management and Budget 

November 2022 Updates

USSGL Accounts with 2022 Deadline (Con

Effective FY 2023-02 GTAS reporting window, • For USSGL accounts 451000, 461000, and 470000, domain value "

is only shown in the GTAS attribute "Debit/Credit" column to allow report abnormal balances for these TAFs. These situations will be adcase by case basis by OMB. (SF 133/Schedule P X-Walk footnote 16)
Office of Management and Budget 

November 2022 Updates

USSGL Accounts with 2023 Deadline

 The deadline for 420100 has been extended to FY 2024-08 GTAS window, which groups it with 480100, 480200, 490100, and 490200The following new Edit (“proposed analytical”) below is projected tlater than FY 2023-06 GTAS reporting window.

Agency Submits an ATB containing USSGL 420100

(Beginning and Ending balances analyzed separately)

Validation 122

Normal Balance

Pass

Abnormal Balance

Direct Reimbursable

New Edit

Fail

(starting 2023-09)

Debit or 0 FBWT

Credit FBWT
Office of Management and Budget 

November 2022 Updates

Work In Progress

• Since the introduction of Validation 122 in GTAS 

there has been a 47% reduction across the 

Federal government in the number of abnormal budgetary USSGL ending account balances in the budgetary USSGL accounts with a 2022 deadline.

USSGL ACCT 411900 412600 413200 413900 414900 422100 422200 422500 425100 426600 438400 439400 439700 451000 461000 462000 470000 488100 498100 Total 

Abnormal 

Ending A

with 2
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on February15, 202
Office of Management and Budget 

February 2023 Updates

Work In Progress

• Since the introduction of Validation 122 in GTAS 

there has been a 78% reduction across the 

Federal government in the number of abnormal budgetary USSGL ending account balances in the budgetary USSGL accounts with a 2022 deadline.

Abnormal 

Ending A

with 2

USSGL ACCT 411900 412600 413200 413900 414900 422100 422200 422500 425100 426600 438400 439400 439700 451000 461000 462000 470000 488100 498100 Total 
Office of Management and Budget 

February 2023 Updates

Work In Progress

• Period 08 (FY 2023) deadline: USSGL accounts 445000 a

New validation exceptions for Ending Balances after deadlinaddressed on a case by case basis. 

• Grants: OMB will begin working on implementation of new 

account 480110 with agencies case by case. 

• Based on January 25, 2023 discussions, OMB will work with Fiscal Se

another new USSGL account 490110 (including new TCs as appropripresent to IRC in April 2023 meeting. 

• New GTAS validations will be implemented for new USSGL accounts 

490110 by fund family. 

• While the grant group previously discussed transactions related to do

adjustments of prior year unpaid obligations, OMB found that it requir

information before it can consider amending its OMB Circular No. A-1your agency was part of the grant group discussions where your agenthis situation, please reach out to ttancre@omb.eop.gov to provide adinformation.
Office of Management and Budget 

February 2023 Updates

Work In Progress (Con’t)

• Accruals for Financial Statement Purposes: OMB and F

Service gathering information to determine path forward. As agencies are recording budgetary accruals along with the paccruals for financial statement purposes, agency are requifollow OMB Circular A-11 guidance regarding downward adof prior year obligations. 

• New GTAS “closing” edits: USSGL accounts 480100 and 

unexpired TAFSs that will be fatal as of FY 2023-09. As far TAFSs, there will be two proposed analytical. These edits aTAFS level.

• Period 08 (FY 2024) deadline: USSGL accounts 420100, 4

480200, 490100, 490200. Multiple conversations occurring abnormal balances, Budget Object Class, and GTAS ReimbFlag (D=direct, R=reimbursable)
Office of Management and Budget 

The following slides were 

presented at the USSGL IR

meeting on April 20, 2023
Office of Management and Budget 

April 2023 Updates

Work In Progress

• Period 08 (FY 2023) deadline: USSGL accounts 445000 (2

in FY 2023-05) and 465000 (7 TAFSs in FY 2023-05). New v

exceptions for Ending Balances after deadline will be addressed ocase basis. Any request for an exception will include the following going forward: Due to the nature of this request, refer to section 1(Antideficiency Act violations) in OMB Circular No. A-11.

• Grants: USSGL accounts 480110 and 490110. 

• New GTAS validation will limit TAFSs that may record these USSGL a• New GTAS validation will limit USSGL accounts 480110 and 490110 • New GTAS edit will compare amounts in USSGL accounts 480110 an• New GTAS edit will compare amounts in USSGL accounts 490110 an• USSGL account 480110 will be added to GTAS edit 195• USSGL account 490110 will be added to GTAS edit 196 • While the grant group previously discussed transactions related to do

adjustments of prior year unpaid obligations, OMB found that it requir

information before it can consider amending its OMB Circular No. A-1your agency was part of the grant group discussions where your agenthis situation, please reach out to ttancre@omb.eop.gov to provide adinformation.
Office of Management and Budget 

April 2023 Updates

Work In Progress (Con’t)

• Accruals of Liabilities for Financial Statement Purposes

OMB and Fiscal Service currently exploring the path forwardcurrently an OMB Circular No. A-11 (2023) proposal to direcfrom refraining to record an obligation against budgetary resunless there is an underlying legally binding obligation, as dU.S.C. section 1501. OMB/BRD is currently reviewing prop

this time. 

• Period 08 (FY 2024) deadline: USSGL accounts 420100, 4

480200, 490100, 490200. Multiple conversations occurring abnormal balances, Budget Object Class, and GTAS ReimbFlag (D=direct, R=reimbursable).
Office of Management and Budget 

To keep current on this topic, and 

review key reports, please visit t

Abnormal Budgetary USSGL Dashb

https://go.max.gov/abnormalbalan