Part 2 Fiscal Year 2015 Reporting

Supplement Section II

T/L S2 14-01 II - 1 IRC Handout April 22, 2014

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2015

Account Title: Funds Not Available – Adjustments to the Exchange Stabilization Fund

Account Number: 463500

Normal Balance: Credit

Definition: Funds not available for commitment/obligations. The amount of increase or 

decrease in the Exchange Stabilization Fund as a result of revaluation, foreign exchange rate 

adjustments, and special liabilities (general allocations and special drawing rights certificates). 

Although the normal balance in this account is a credit, it is acceptable in certain instances for 

this account to have a debit balance when a loss is recognized. This USSGL account is to be 

used only by the Department of the Treasury. This account does not close at year-end. 

 

Justification: This account was created as it does not close where 463000 does close.

Account Title: Authority Transfer Control In

Account Number: 577700 

Normal Balance: Credit 

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury or activity 

to another Treasury account symbol. This account is for the General Fund of the Treasury use 

only.

Justification: The General Fund has a need for an account similar to USSGL Account 

577600 “Nonbudgetary Financing Sources Transferred Out,” but with a Domain Value of 

“Blank” for the Fed/Non-Fed attribute. They need this account to properly account for 

transfers between agencies without causing elimination issues. The General Fund is not a 

direct trading partner in these transactions and only uses the transfer account as a means to 

track the change. These accounts would be effective FY2015 and on May’s Ballot. 

Account Title: Authority Transfer Control Out

Account Number: 577800 

Normal Balance: Debit 

Definition: Offset for the monitoring of the movement of Fund Balance with Treasury or activity 

to another Treasury account symbol. This account is for the General Fund of the Treasury use 

only.

.

Justification: The General Fund has a need for an account similar to USSGL Account 

577600 “Nonbudgetary Financing Sources Transferred Out,” but with a Domain Value of 

“Blank” for the Fed/Non-Fed attribute. They need this account to properly account for 

transfers between agencies without causing elimination issues. The General Fund is not a 

direct trading partner in these transactions and only uses the transfer account as a means to 

track the change. These accounts would be effective FY2015 and on May’s Ballot.
Part 2 Fiscal Year 2015 Reporting

Supplement Section II

T/L S2 14-01 II - 2 IRC Handout April 22, 2014

PROPOSED CHANGES TO CURRENT USSGL ACCOUNTS FOR FISCAL 2015

Account Title: Appropriation To Liquidate Contract Authority - Allocation - Transferred 

Account Number: 415500 

Normal Balance: Debit 

Definition: The amount of liquidating appropriations received during the fiscal year to fund 

contract authority transferred from the parent Treasury Appropriation Fund Symbol (TAFS) to 

its Allocation TAFS. The transfer is accomplished via SF1151:Nonexpenditure Transfer 

Authorization. Only the Department of Transportation and agencies that receive allocation 

transfers from the Department of Transportation may use this account. Although the normal 

balance for this account is debit, it is acceptable for this account to have a credit balance. 

Justification: To update the account definition to clarify the use of this account being 

restricted to the Department of Transportation and agencies who receive allocation transfers 

from the Department of Transportation.