**Custodial Reporting Updates**

**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.

**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 non-revolving 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 non-revolving trust fund receipt account from a custodial collecting entity. The special and non-revolving 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.

IRC Handout April 23, 2019