PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

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

No. USSGL Account Title

1010 Fund Balance With Treasury D E Y U/E Y

1120 Imprest Funds D E Y U

1125 U.S. Debit Card Funds D E Y U

1130 Funds Held by the Public D E Y U/E

1190 Other Cash D E Y U

1193 International Monetary Fund Assets - 

Reserve Position

D E Y U

1194 Exchange Stabilization Fund Assets - 

Holdings of Special Drawing Rights

D E Y U

1195 Other Monetary Assets D E Y U/E

1205 Foreign Currency Denominated Equivalent 

Assets

D B Y Y U Y Y

1205 Foreign Currency Denominated Equivalent 

Assets

D E Y Y U Y Y

1209 Uninvested Foreign Currency D B Y Y U Y Y

1209 Uninvested Foreign Currency D E Y Y U Y Y

1610 Investments in U.S. Treasury Securities 

Issued by the Bureau of the Public Debt

D B Y U

1610 Investments in U.S. Treasury Securities 

Issued by the Bureau of the Public Debt

D E Y U

1611 Discount on U.S. Treasury Securities 

Issued by the Bureau of the Public Debt

C E Y U

1618 Market Adjustment - Investments D B Y Y U

1618 Market Adjustment - Investments D E Y Y U

1620 Investments in Securities Other Than the 

Bureau of the Public Debt Securities

D B Y Y U

1620 Investments in Securities Other Than the 

Bureau of the Public Debt Securities

D E Y Y U

1621 Discount on Securities Other Than the 

Bureau of the Public Debt Securities

C E Y U

1622 Premium on Securities Other Than the 

Bureau of the Public Debt Securities

D E Y U

1623 Amortization of Discount and Premium on 

Securities Other Than the Bureau of the 

Public Debt Securities

D E Y U

1630 Investments in U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Public 

Debt

D B Y U

1630 Investments in U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Public 

Debt

D E Y U

1631 Discount on U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Public 

Debt

C E Y U

1633 Amortization of Discount on U.S. Treasury 

Zero Coupon Bonds Issued by the Bureau 

of the Public Debt

D E Y U

1670 Foreign Investments D B Y Y U Y Y

1670 Foreign Investments D E Y Y U Y Y

1671 Discount on Foreign Investments C B Y Y U Y Y

1671 Discount on Foreign Investments C E Y Y U Y Y

1672 Premium on Foreign Investments D B Y Y U Y Y

1672 Premium on Foreign Investments D E Y Y U Y Y

1679 Foreign Exchange Rate Revalue 

Adjustments - Investments

D B Y Y U Y Y

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

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

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

1679 Foreign Exchange Rate Revalue 

Adjustments - Investments

D E Y Y U Y Y

2510 Principal Payable to the Bureau of the 

Public Debt

C B Y U Y

2510 Principal Payable to the Bureau of the 

Public Debt

C E Y U Y

2590 Other Debt C B Y U Y

2590 Other Debt C E Y U Y

4032 Estimated Indefinite Contract Authority D E Y Y U Y Y

4034 Anticipated Adjustments to Contract 

Authority

C E Y Y U Y Y

4042 Estimated Indefinite Borrowing Authority D E Y Y Y U

4044 Anticipated Reductions to Borrowing 

Authority

C E Y Y U

4047 Anticipated Transfers to the General Fund 

of the Treasury - Current-Year Authority

C E Y Y Y U Y Y

4048 Anticipated Transfers to the General Fund 

of the Treasury - Prior-Year Balances

C E Y U

4060 Anticipated Collections From Non-Federal 

Sources

D E Y Y Y Y U

4070 Anticipated Collections From Federal 

Sources

D E Y Y Y Y U

4081 Amounts Appropriated From a Specific 

Treasury-Managed Trust Fund TAFS - 

Receivable - Transferred

C E Y Y Y U/E

4082 Allocations of Realized Authority - To Be 

Transferred From Invested Balances - 

Transferred

C E Y Y Y U/E

4083 Transfers - Current-Year Authority - 

Receivable - Transferred

C E Y Y Y U

4111 Debt Liquidation Appropriations D E Y Y Y Y U/E Y Y Y

4112 Liquidation of Deficiency - Appropriations D E Y Y Y U/E Y Y

4113 Appropriated Receipts Derived from 

Unavailable Trust or Special Fund Receipts

D E Y Y Y Y Y U/E Y

4114 Appropriated Receipts Derived from 

Available Trust or Special Fund Receipts

D E Y Y Y Y U/E Y Y

4115 Loan Subsidy Appropriation D E Y Y Y Y U/E Y Y

4116 Debt Forgiveness Appropriation D E Y Y Y Y U/E Y

4117 Loan Administrative Expense Appropriation D E Y Y Y Y U/E Y Y

4118 Reestimated Loan Subsidy Appropriation D E Y Y U/E Y Y

4119 Other Appropriations Realized D E Y Y Y Y Y U/E Y Y

4120 Anticipated Indefinite Appropriations D E Y Y U

4121 Amounts Appropriated From Specific 

Invested TAFS Reclassified - Receivable - 

Cancellation

D E Y Y Y Y U/E Y

4122 Authority Adjusted for Interest on the 

Bureau of the Public Debt Securities

D B Y Y Y U Y

4122 Authority Adjusted for Interest on the 

Bureau of the Public Debt Securities

D E Y Y Y U Y

4123 Amounts Appropriated From Specific 

Invested TAFS Reclassified - Receivable - 

Temporary Reduction

D E Y Y Y Y U/E Y Y
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 3 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4124 Amounts Appropriated From Specific 

Invested TAFS Reclassified - Payable - 

Temporary Reduction/Cancellation

C E Y Y Y U/E Y

4125 Loan Modification Adjustment Transfer 

Appropriation

D E Y Y Y U/E Y Y

4126 Amounts Appropriated From Specific 

Invested TAFS - Receivable

D B Y Y Y Y Y U/E Y Y

4126 Amounts Appropriated From Specific 

Invested TAFS - Receivable

D E Y Y Y Y Y U/E Y Y

4127 Amounts Appropriated From Specific 

Invested TAFS - Payable

C B Y Y Y Y U/E Y Y

4127 Amounts Appropriated From Specific 

Invested TAFS - Payable

C E Y Y Y Y U/E Y Y

4128 Amounts Appropriated From Specific 

Invested TAFS - Transfers-In

D E Y Y Y Y Y U/E Y Y

4129 Amounts Appropriated From Specific 

Invested TAFS - Transfers-Out

C E Y Y Y Y Y U/E Y Y

4130 Appropriation To Liquidate Contract 

Authority Withdrawn

C E Y Y Y U/E Y

4131 Current-Year Contract Authority Realized D E Y Y Y U/E Y Y

4132 Substitution of Contract Authority C E Y Y Y U/E Y Y Y

4133 Decreases to Indefinite Contract Authority C E Y Y Y U/E Y Y Y

4134 Contract Authority Withdrawn C E Y Y U/E Y

4135 Contract Authority Liquidated C E Y Y Y Y U/E Y

4136 Contract Authority To Be Liquidated by 

Trust Funds

C B Y Y Y U/E Y Y

4136 Contract Authority To Be Liquidated by 

Trust Funds

C E Y Y Y U/E Y Y

4137 Transfers of Contract Authority - Allocation D B Y Y Y Y Y Y U/E Y Y

4137 Transfers of Contract Authority - Allocation D E Y Y Y Y Y Y U/E Y Y

4138 Appropriation To Liquidate Contract 

Authority

D E Y Y Y U/E Y Y Y

4139 Contract Authority Carried Forward D B Y U/E Y Y Y

4139 Contract Authority Carried Forward D E Y U/E Y

4140 Substitution of Borrowing Authority C E Y Y Y Y Y U/E Y Y Y

4141 Current-Year Borrowing Authority Realized D E Y Y Y Y U/E

4142 Actual Repayment of Borrowing Authority 

Converted to Cash

C E Y Y Y Y U/E Y Y

4143 Current-Year Decreases to Indefinite 

Borrowing Authority Realized

C E Y Y Y Y U/E Y

4144 Borrowing Authority Withdrawn C E Y Y Y U/E Y

4145 Borrowing Authority Converted to Cash C E Y Y Y U/E Y

4146 Actual Repayments of Debt, Current-Year 

Authority

C E Y Y Y Y U/E Y Y

4147 Actual Repayments of Debt, Prior-Year 

Balances

C E Y Y U/E

4148 Resources Realized From Borrowing 

Authority

D E Y Y U/E Y

4149 Borrowing Authority Carried Forward D B Y Y U/E Y Y

4149 Borrowing Authority Carried Forward D E Y Y U/E Y

4150 Reappropriations - Transfers-In D E Y Y Y U/E Y

4151 Actual Capital Transfers to the General 

Fund of the Treasury, Current-Year 

Authority

C E Y Y Y Y U/E Y

4152 Actual Capital Transfers to the General 

Fund of the Treasury, Prior-Year Balances

C E Y Y U/E
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 4 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4153 Transfers of Contract Authority - 

Nonallocation

D B Y Y Y Y Y U Y Y

4153 Transfers of Contract Authority - 

Nonallocation

D E Y Y Y Y Y U Y Y

4154 Appropriation To Liquidate Contract 

Authority - Nonallocation - Transferred

D E Y Y U Y Y

4155 Appropriation To Liquidate Contract 

Authority - Allocation - Transferred

D E Y Y U Y

4157 Authority Made Available From Receipt or 

Appropriation Balances Previously 

Precluded From Obligation

D E Y Y Y U Y

4158 Authority Made Available From Offsetting 

Collection Balances Previously Precluded 

From Obligation

D E Y Y Y U/E Y Y

4160 Anticipated Transfers - Current-Year 

Authority

D E Y Y Y U Y Y

4165 Allocations of Authority - Anticipated From 

Invested Balances

D E Y Y U

4166 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D B Y Y Y Y Y U Y Y

4166 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

D E Y Y Y Y Y U Y Y

4167 Allocations of Realized Authority - 

Transferred From Invested Balances

D E Y Y Y Y Y U/E

4168 Allocations of Realized Authority 

Reclassified - Authority To Be Transferred 

From Invested Balances - Temporary 

Reduction

D E Y Y Y Y Y U/E

4170 Transfers - Current-Year Authority D E Y Y Y Y Y Y U/E

4171 Nonallocation Transfers of Invested 

Balances - Receivable

D B Y Y Y Y Y Y U/E Y

4171 Nonallocation Transfers of Invested 

Balances - Receivable

D E Y Y Y Y Y Y U/E Y

4172 Nonallocation Transfers of Invested 

Balances - Payable

C B Y Y Y Y Y Y U/E Y Y

4172 Nonallocation Transfers of Invested 

Balances - Payable

C E Y Y Y Y Y Y U/E Y Y

4173 Nonallocation Transfers of Invested 

Balances - Transferred

D E Y Y Y Y Y Y U/E Y Y

4175 Allocation Transfers of Current-Year 

Authority for Noninvested Accounts

D E Y Y Y Y Y Y U/E

4176 Allocation Transfers of Prior-Year Balances D E Y Y Y Y Y U/E

4180 Anticipated Transfers - Prior-Year Balances D E Y U

4183 Anticipated Balance Transfers - Unobligated 

Balances - Legislative Change of Purpose

D E Y Y Y U

4190 Transfers - Prior-Year Balances D E Y Y Y Y Y U/E

4191 Balance Transfers - Extension of Availability 

Other Than Reappropriations

D E Y Y Y U/E

4192 Balance Transfers - Unexpired to Expired D E Y Y Y U/E

4193 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

D E Y Y Y Y Y Y U/E

4195 Transfer of Obligated Balances D E Y U/E

4196 Balance Transfers-In - Expired to Expired D E Y Y Y E Y
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 5 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4197 Balance Transfers-Out - Expired to Expired C E Y Y Y E Y

4199 Transfer of Expired Expenditure Transfers - 

Receivable

D E Y Y Y Y U/E Y

4201 Total Actual Resources - Collected D B Y U/E Y

4201 Total Actual Resources - Collected D E Y U/E

4210 Anticipated Reimbursements and Other 

Income

D E Y Y Y Y U

4212 Liquidation of Deficiency - Offsetting 

Collections

D E Y Y Y Y U/E

4215 Anticipated Expenditure Transfers from 

Trust Funds

D E Y Y Y Y U

4221 Unfilled Customer Orders Without Advance D B Y Y Y Y U/E Y

4221 Unfilled Customer Orders Without Advance D E Y Y Y Y U/E

4222 Unfilled Customer Orders With Advance D B Y Y Y Y U/E Y

4222 Unfilled Customer Orders With Advance D E Y Y Y Y U/E

4225 Expenditure Transfers from Trust Funds - 

Receivable

D B Y Y Y U/E Y

4225 Expenditure Transfers from Trust Funds - 

Receivable

D E Y Y Y U/E

4230 Unfilled Customer Orders Without Advance - 

Transferred

D E Y Y Y Y Y Y U/E

4231 Unfilled Customer Orders With Advance - 

Transferred

C E Y Y Y Y U/E

4232 Appropriation Trust Fund Expenditure 

Transfers - Receivable - Transferred

D E Y Y Y Y Y U/E

4233 Reimbursements and Other Income Earned 

- Receivable - Transferred

D E Y Y Y Y Y Y U/E

4234 Other Federal Receivables - Transferred D E Y Y Y Y Y U/E

4251 Reimbursements and Other Income Earned 

- Receivable

D B Y Y Y Y U/E Y

4251 Reimbursements and Other Income Earned 

- Receivable

D E Y Y Y Y U/E

4252 Reimbursements and Other Income Earned 

- Collected

D E Y Y Y Y U/E

4253 Prior-Year Unfilled Customer Orders With 

Advance - Refunds Paid

D E Y Y Y Y U/E

4255 Expenditure Transfers from Trust Funds - 

Collected

D E Y Y Y U/E

4260 Actual Collections of "governmental-type" 

Fees

D E Y Y Y U/E

4261 Actual Collections of Business-Type Fees D E Y Y Y U/E

4262 Actual Collections of Loan Principal D E Y Y Y U/E

4263 Actual Collections of Loan Interest D E Y Y Y U/E

4264 Actual Collections of Rent D E Y Y Y U/E

4265 Actual Collections From Sale of Foreclosed 

Property

D E Y Y Y U/E

4266 Other Actual Business-Type Collections 

From Non-Federal Sources

D E Y Y Y U/E

4267 Other Actual "governmental-type" 

Collections From Non-Federal Sources

D E Y Y Y U/E

4271 Actual Program Fund Subsidy Collected D E Y Y Y U/E

4273 Interest Collected From Treasury D E Y Y Y U/E Y Y

4275 Actual Collections From Liquidating Fund D E Y Y Y U/E
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 6 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4276 Actual Collections From Financing Fund D E Y Y Y U/E

4277 Other Actual Collections - Federal D E Y Y Y U/E

4283 Interest Receivable From Treasury D B Y Y Y U/E Y Y

4283 Interest Receivable From Treasury D E Y Y Y U/E Y Y

4285 Receivable From the Liquidating Fund D B Y Y Y U/E

4285 Receivable From the Liquidating Fund D E Y Y Y U/E

4286 Receivable From the Financing Fund D B Y Y Y U/E

4286 Receivable From the Financing Fund D E Y Y Y U/E

4287 Other Federal Receivables D B Y Y Y U/E Y

4287 Other Federal Receivables D E Y Y Y U/E

4290 Amortization of Investments in U.S. 

Treasury Zero Coupon Bonds

D E Y Y Y U/E Y Y

4295 Adjustments to the Exchange Stabilization 

Fund

D B Y Y U/E Y Y

4295 Adjustments to the Exchange Stabilization 

Fund

D E Y Y U/E Y Y

4310 Anticipated Recoveries of Prior-Year 

Obligations

D E Y Y Y U

4320 Adjustments for Changes in Prior-Year 

Allocations of Budgetary Resources

D E Y Y U/E

4350 Canceled Authority C B Y Y Y E Y

4350 Canceled Authority C E Y Y Y U/E Y Y Y

4351 Partial or Early Cancellation of Authority 

With a U.S. Treasury Warrant

C E Y Y Y U/E Y Y

4355 Cancellation of Appropriation From 

Unavailable Receipts

C E Y Y Y U/E Y Y

4356 Cancellation of Appropriation From Invested 

Balances

C E Y Y Y U/E Y Y

4357 Cancellation of Appropriated Amounts 

Receivable From Invested Trust or Special 

Funds

C E Y Y Y U/E Y Y

4370 Offset to Appropriation Realized for 

Redemption of Treasury Securities

C E Y Y U

4382 Temporary Reduction - New Budget 

Authority

C E Y Y Y Y Y Y U/E Y Y

4383 Temporary Reduction - Prior-Year Balances C E Y Y Y Y Y U/E Y Y

4384 Temporary Reduction/Cancellation 

Returned by Appropriation

C B Y Y Y Y Y U/E Y Y

4384 Temporary Reduction/Cancellation 

Returned by Appropriation

C E Y Y Y Y Y U/E Y Y

4387 Temporary Reduction of Appropriation From 

Unavailable Receipts, New Budget 

Authority

C E Y Y Y Y Y U/E Y

4388 Temporary Reduction of Appropriation From 

Unavailable Receipts, Prior-Year Balances

C E Y Y Y Y Y U/E Y

4390 Reappropriations - Transfers-Out C E Y Y Y E Y

4391 Adjustments to Indefinite Appropriations C E Y Y Y U/E Y Y

4392 Permanent Reduction - New Budget 

Authority

C E Y Y Y Y Y Y U/E Y Y Y

4393 Permanent Reduction - Prior-Year Balances C E Y Y Y Y Y Y U/E Y Y Y

4394 Receipts Unavailable for Obligation Upon 

Collection

C B Y Y Y U Y Y
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 7 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4394 Receipts Unavailable for Obligation Upon 

Collection

C E Y Y Y U Y Y

4395 Authority Unavailable for Obligation 

Pursuant to Public Law - Temporary

C E Y Y Y Y U Y Y

4396 Special and Trust Fund Refunds and 

Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon 

Collection

C E Y Y U Y

4397 Receipts and Appropriations Temporarily 

Precluded From Obligation

C B Y Y Y Y U Y Y

4397 Receipts and Appropriations Temporarily 

Precluded From Obligation

C E Y Y Y Y U/E Y Y

4398 Offsetting Collections Temporarily 

Precluded From Obligation

C B Y Y Y Y U/E Y Y

4398 Offsetting Collections Temporarily 

Precluded From Obligation

C E Y Y Y Y U/E Y Y

4399 Special and Trust Fund Refunds and 

Recoveries Temp. Unavailable - Receipts 

and Appropriations Temp. Precluded From 

Obligation

C E Y Y U/E Y Y

4420 Unapportioned Authority - Pending 

Rescission

C E Y Y U Y Y

4430 Unapportioned Authority - OMB Deferral C E Y Y U Y Y

4450 Unapportioned Authority C B Y Y Y U

4450 Unapportioned Authority C E Y Y Y U/E Y Y

4510 Apportionments C E Y Y Y U Y Y

4590 Apportionments - Anticipated Resources - 

Programs Subject to Apportionment

C E Y Y Y U

4610 Allotments - Realized Resources C E Y Y Y U Y Y

4620 Unobligated Funds Exempt From 

Apportionment

C B Y Y Y U

4620 Unobligated Funds Exempt From 

Apportionment

C E Y Y Y Y U/E Y Y

4630 Funds Not Available for 

Commitment/Obligation

C E Y Y Y U Y Y

4650 Allotments - Expired Authority C B Y Y Y Y E

4650 Allotments - Expired Authority C E Y Y Y Y E Y

4690 Anticipated Resources - Programs Exempt 

From Apportionment

C E Y Y Y U

4700 Commitments - Programs Subject to 

Apportionment

C E Y Y Y U Y Y

4720 Commitments - Programs Exempt From 

Apportionment

C E Y Y Y U Y Y

4801 Undelivered Orders - Obligations, Unpaid C B Y Y Y Y Y Y U/E Y

4801 Undelivered Orders - Obligations, Unpaid C E Y Y Y Y Y Y U/E

4802 Undelivered Orders - Obligations, 

Prepaid/Advanced

C B Y Y Y Y Y Y Y Y U/E Y Y

4802 Undelivered Orders - Obligations, 

Prepaid/Advanced

C E Y Y Y Y Y Y Y Y U/E Y

4831 Undelivered Orders - Obligations 

Transferred, Unpaid

C E Y Y Y Y U/E

4832 Undelivered Orders - Obligations 

Transferred, Prepaid/Advanced

C E Y Y Y Y U/E

4871 Downward Adjustments of Prior-Year 

Unpaid Undelivered Orders - Obligations, 

Recoveries

D E Y Y U/E
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 8 IRC Handout April 22, 2014

No. USSGL Account Title

USSGL ACCOUNT

FACTS II 

Norm Bal./2

Begin/

End

Debit/

Credit

Trans 

BEA Cat Partner

Borrow 

Source

USSGL ACCOUNT ATTRIBUTES/1

Fin Acct 

Ind

Reim

b. 

Flag

Apport 

Cat

Apport 

Cat B

Progra

m Rpt 

Cat

Year of 

BA

Adv 

Flag

Avail 

Auth Type Time

Reductio

n Type

TAFS 

Status

Expiration 

Flag

Dir Trans 

Agy

Dir Trans 

Account

Def/Inde

f

Fund 

PY Adj Type

4872 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected

D E Y Y Y Y U/E

4881 Upward Adjustments of Prior-Year 

Undelivered Orders - Obligations, Unpaid

C E Y Y Y Y Y Y U/E

4882 Upward Adjustments of Prior-Year 

Undelivered Orders - Obligations, 

Prepaid/Advanced

C E Y Y Y Y Y Y Y Y U/E Y Y

4901 Delivered Orders - Obligations, Unpaid C B Y Y Y Y Y Y U/E Y

4901 Delivered Orders - Obligations, Unpaid C E Y Y Y Y Y Y U/E

4902 Delivered Orders - Obligations, Paid C E Y Y Y Y Y Y Y Y U/E Y

4908 Authority Outlayed Not Yet Disbursed C B Y Y Y Y Y Y Y U Y Y

4908 Authority Outlayed Not Yet Disbursed C E Y Y Y Y Y Y Y U Y Y

4931 Delivered Orders - Obligations Transferred, 

Unpaid

C E Y Y Y Y U/E

4971 Downward Adjustments of Prior-Year 

Unpaid Delivered Orders - Obligations, 

Recoveries

D E Y Y U/E

4972 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds 

Collected

D E Y Y Y Y U/E

4981 Upward Adjustments of Prior-Year 

Delivered Orders - Obligations, Unpaid

C E Y Y Y Y Y Y U/E

4982 Upward Adjustments of Prior-Year 

Delivered Orders - Obligations, Paid

C E Y Y Y Y Y Y Y Y U/E Y Y

Note: Credit Reform account(s) require additional information for the Credit Cohort attribute in the FACTS II system.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 9 IRC Handout April 22, 2014

FOOTNOTES AND ADDITIONAL INFORMATION:

1/ For a description of USSGL attributes, see the "FACTS II - Attribute Definition Report" (ADR) in this section.

2/ Begin/End, Year of BA and PY Adj. attributes are typically supplied by the agency but may be supplied by FACTS II. Please 

refer to the ADR for more information.
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 10 IRC Handout April 22, 2014

Attribute Domain Value Domain Definition Attribute Domain Value Domain Definition

F D

P G

X N

A 1

B 4

E 3

2

D 7

P 8

B

C C

R D

S

B

A P

S X

B ATB

E OTR

SEQ

D XXX

M

F

P

T D

R

C

D E

U

D

I E

F

Authority Type Code

Authority Type Code

Transaction Partner Code Non Federal - Exception

Transaction Partner Code Federal

TAFS Status Indicator Unexpired

Advance Flag Code Advanced from Future Year

Advance Flag Code

Advance Flag Code

Advanced in Prior Year

Not Applicable

Authority Type Code

Authority Type Code

Authority Type Code

Availability Time Indicator

Borrowing Source Code

Availability Time Indicator

Debit Credit Code

Begin End Indicator

Borrowing Source Code

BEA Category Indicator

BEA Category Indicator

Begin End Indicator

Debit Credit Code

Definite Indefinite Flag 

Code

Reduction Type Code

Reduction Type Code

Borrowing Source Code

Reimbursable Flag Indicator

Reimbursable Flag Indicator

TAFS Status Indicator Expired

Direct

Reimbursable

Appropriation

Borrowing Authority

Prior Year Adjustment Code Adjustments to prior-year reporting not 

backdated in Treasury's Central Accounting 

system.

Prior Year Adjustment Code

Apportionment Category 

Code

Authority Type Code

Category A

Category B

Apportionment Category 

Code

Apportionment Category 

Code

Exempt From Apportionment

Advance Appropriation

Available in subsequent period

Beginning Balance

Contract Authority

Re-appropriation

Discretionary

Mandatory

Ending Balance

Spending Authority From Offsetting 

Collections

Federal Financing Bank

Available in current period

Definite Indefinite Flag 

Code

Public

Treasury

Credit

Financing Account Code

Fund Type Code

Normal Balance Indicator

Definite

Indefinite

Debit

Fund Type Code General Fund

Intra-governmental Revolving or Management 

Fund

Fund Type Code

Direct

Financing Account Code Guaranteed

Financing Account Code Non-financing

Trust Revolving Fund

Public Enterprise Revolving Fund

Special Fund

Fund Type Code

Trust (non-revolving) Fund

Adjustments to prior-year reporting backdated 

in Treasury's Central Accounting system

Not an adjustment to prior-year reporting

Fund Type Code

Fund Type Code

Normal Balance Indicator

Credit

Debit

Prior Year Adjustment Code

Reductions other than ATB and SEQ

Sequestration

Reduction Type Code N.A.

Reduction Type Code Across the Board Reduction
PART 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION IV

T/L S2 14-01 DRAFT IV - 11 IRC Handout April 22, 2014

N G

Y N

Z

BAL

NEW

Year Of Budget Authority 

Code

Outlays from balances brought forward

Year Of Budget Authority 

Code

Outlays from new budget authority

Transaction Partner Code General Fund

Transaction Partner Code Non Federal 

Transaction Partner Code Non-Reciprocating 

Federal Activity

Expiration Flag Indicator

No

Yes

Expiration Flag Indicator