General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 1 of 8 IRC Handout 04/20/2017

New USSGL Account (Effective FY 2017)

Account Title: Cancellations of Revenue and Other Financing Sources – General Fund of the U.S. Government

Account Number: 591910

Normal Balance: Credit

Definition: The amount of canceled authority derived from revenue and other financing sources returned to the General Fund of the 

U.S. Government. This account is for the General Fund of the U.S. Government use only. 

Justification: This account is needed to properly eliminate with 591900 “Revenue and Other Financing Sources – Cancellations.”

General Fund DR CR Agency DR CR

Proprietary

201000 Liability for Fund Balance With 

Treasury

 591910 Cancellations of Revenue 

 and Other Financing Sources - GF 

100

100

Proprietary

591900 Revenue and Other Financing 

Sources - Cancellations

 101000 FBWT 

100

100
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 2 of 8 IRC Handout 04/20/2017

Attribute Table:

No. USSGL Account Title Anticipated Budg/

Prop

Norm 

Bal

Begin

/End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

214000 Accrued Interest Payable - Not Otherwise 

Classified

N P C B/E D/C

579000 Other Financing Sources N P C E D/C

579100 Adjustment to Financing Sources - Credit 

Reform

N P D E D/C

591910 Cancellations of Revenue and Other 

Financing Sources - GF

N P C E D/C

633000 Other Interest Expenses N P D E D/C

No. Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Nonc

ust

Exch/ 

Nonexc

h

Fed/ 

NonFe

d

Trad.

Ptnr

Trading

Ptnr 

Main

PY 

Adj

Program 

Indicator

214000 F/G/N ### /####

579000 D/E G/Z ### ####

579100 E G/F/Z ### ####

591910 F ### ####

633000 A/S F/G/N ### /####
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 3 of 8 IRC Handout 04/20/2017

No.

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Red.

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

214000 CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT

E/F/U D/G/N U/E X/N

579000 CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/MR/TR/UG/US/UT

E/F/U D/G/N U/E X/K/N

579100 CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT

E/F/U D/G/N U/E X/K/N

591910 GA U N U N

633000 CF/DF/EC/EG/EM/EP/ER/ES/ET

/GA/TR/UG/US/UT

E/F/U D/G/N U/E X/K/N
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 4 of 8 IRC Handout 04/20/2017

General Fund of U.S. Government Name Change:

From “General Fund of the Treasury” to “General Fund of the U.S. Government”

Impacts the following USSGL accounts:

USSGL Current Account Title Definition

101000 Fund Balance with Treasury X

110100 General Fund Operating Cash X X

110300 Restricted Operating Cash X

110900 Checks Outstanding X

114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury’s General Account

X

125000 Central Accounting/Agency Reconciliation Account X

198000 Asset for Agency’s custodial and Non-Entity Liabilities X

199900 Central Accounting Control Account X

201000 Liability for Fund Balance with Treasury X

298000 Custodial Liability X

298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

X

310000 Unexpended Appropriations - Cumulative X

310100 Unexpended Appropriations – Appropriations Received X

310200 Unexpended Appropriations - Used X

310300 Unexpended Appropriations – Transfers-Out X

310700 Unexpended Appropriations - Used X

320000 Appropriations Outstanding - Cumulative X

320100 Appropriations Outstanding – Warrants Issued X

320600 Appropriations Outstanding - Adjustments X

320700 Appropriations Outstanding - Used X

404700 Anticipated Transfer to the General Fund of the Treasury 

– Current-Year Authority

X X

404800 Anticipated Transfers to the General Fund of the 

Treasury - Prior-Year Balances

X X

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

X
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 5 of 8 IRC Handout 04/20/2017

USSGL Current Account Title Definition

414200 Actual Repayment of Borrowing Authority Converted to 

Cash

X

415100 Actual Capital Transfers to the General Fund of the 

Treasury, Current-Year Authority

X

415200 Actual Capital Transfers to the General Fund of the 

Treasury, Prior-Year Balances

X

424000 Appropriations Reduced by Offsetting Collections or 

Receipts - Collected

X

439100 Adjustments to Indefinite Appropriations X

439190 Adjustments to Indefinite Appropriations – IMF X

439200 Permanent Reduction – New Budget Authority X

439300 Permanent Reduction – Prior-Year Balances X

570000 Expended Appropriations X

570005 Appropriations - Expended X

571000 Transfer in of Agency Unavailable Custodial and NonEntity CollectionsX

571200 Accrual of Agency Amount To Be Collected – Custodial 

and Non-Entity

X

577700 authority Transfer Control In X

577800 Authority Transfer Control Out X

591900 Revenue and Other Financing Sources - Cancellations X

599000 Collections for Others – Statement of Custodial Activity X

599100 Accrued Collections for Others – Statement of Custodial 

Activity

X

599300 Offset to Non-Entity Collections – Statement of Changes 

in Net Position

X

599400 Offset to Non-Entity Accrued Collections – Statement of 

Changes in Net Position

X

599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the Treasury

X X

771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

X
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 6 of 8 IRC Handout 04/20/2017

Impacts to the following TCs:

A104 To record the enactment of appropriations.

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund

A132 To record a permanent reduction of unexpended appropriations.

A136 To record rescission and withdrawal of funds for balances previously recorded as pending rescission.

A169 To record the portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the appropriation derived from 

the General Fund of the U.S. Treasury while waiting for the appropriation warrant to be adjusted.

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is 

derived from unexpended appropriations.

A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from 

an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is 

derived from unexpended appropriations.

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from allocation transfer, 

accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds 

from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds 

from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is 

derived from unexpended appropriations.

A460 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol 

(TAFS), where the source of the transfer is derived from unexpended appropriations.
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 7 of 8 IRC Handout 04/20/2017

A464 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund 

Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, 

accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, 

accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, 

accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, 

accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A490 To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prior-year authority with unpaid 

undelivered orders for general fund appropriations.

A494 To record in the transferring agency the actual transfers-out during the fiscal year of authority with prepaid/advanced 

undelivered orders from current or prior years for general fund appropriations.

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority with prepaid/advanced undelivered 

orders from current or prior years for general fund appropriations.

A506 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prior-year authority with unpaid 

undelivered orders for general fund appropriations.

B134 To record appropriations used this fiscal year.

B136 To record in the liquidating account the actual capital transfer of excess cash to the general fund of the Treasuryof the U.S. 

Government.

B425 To record a contingent liability related to capital transfer.

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce the appropriation derived from the 

General Fund of the U.S. TreasuryGovernment.

D302 To record appropriations used for a prior period that was a result of a change in accounting principle.

D304 To record appropriations used for a prior period that was a result of a correction of an error.
General Fund of the U.S. Government’s Impacts to USSGL TFM

Page 8 of 8 IRC Handout 04/20/2017

Impacts to the following Attributes:

Attribute

Name 

Attribute

Short 

Name 

Attribute 

Definition Domain

System 

Characters Reference

Supplied

By 

Federal NonFederal CodeFed/NonFed Indicates the type of entity 

involved in transactions with 

the reporting entity: other 

Federal entities (F); nonFederal entities such as 

private/local/state/tribal/foreign 

governments (N), exceptions 

for other non-Federal partners 

(E), unidentified Federal 

activity that does not have a 

trading partner (Z), or General 

Fund of the U.S. 

GovernmentFund only (G).

G - General Fund 

of the U.S. 

Government Only

1/A SFFAS 

#7, TFM

Bulk File

GTAS Fund 

Type Code

Fund Type A classification established in 

law that describes an OMB 

account's relationship to the 

Government, and the source of 

the receipts that the account is 

provided. The first digit (and 

sometimes second digit, as 

well) of the Treasury Account 

Main Code is also used to 

designate General Fund 

category (ITFM 2-1500).

EG - General 

Fund (0000-3899)

GA - General 

Fund of the U.S. 

Government 

Authority

2/A FAST 

Book

TAS

References:

Account Title: Revenue and Other Financing Sources -Cancellations

Account Number: 591900 

Normal Balance: Debit

Definition: The amount of canceled authority returned to the General Fund of the Treasury that was originally derived from revenue or 

other financing sources. Examples include spending authority from offsetting collections and special or trust fund receipts that are 

administratively withdrawn, for example, cancellations pursuant to 31 U.S.C. 1555. Do not include amounts in special or trust fund 

expenditure accounts that are rescinded or returned to a specific General Fund Receipt Account.