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 IRC Handout 08/17/2022

FY 2022 TC Additions

A217 To record in the transferring agency the non-expenditure transfer of uncollected subsidy 

from program account. 

Comment: USSGL TC A222 and TC A488 should be recorded simultaneously with USSGL TC 

A217.

Budgetary Entry 

Debit 419500 Transfer of Obligated Balances 

Credit 423500 Uncollected Subsidy from Program Account - Transferred 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A218 To record in the receiving agency the non-expenditure transfer of uncollected subsidy from 

program account. 

Comment: USSGL TC A223 and TC A508 should be recorded simultaneously with USSGL TC 

A218.

Budgetary Entry 

Debit 423500 Uncollected Subsidy from Program Account – Transferred

Credit 419500 Transfer of Obligated Balances 

Proprietary Entry 

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Credit 101000 Fund Balance With Treasury 

A222 To record in the transferring agency the non-expenditure transfer of borrowing 

authority carried forward. 

Comment: USSGL TC A217 and TC A488 should be recorded simultaneously with USSGL TC 

A222.

Budgetary Entry 

Debit 419500 Transfer of Obligated Balances 

Credit 414910 Borrowing Authority Carried Forward - Transferred

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

Credit 576500 Non-Expenditure Financing Sources - Transfers-Out – Other
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 IRC Handout 08/17/2022

A223 To record in the receiving agency the non-expenditure transfer of borrowing authority 

carried forward. 

Comment: USSGL TC A218 and TC A508 should be recorded simultaneously with USSGL TC 

A223.

Budgetary Entry 

Debit 414910 Borrowing Authority Carried Forward - Transferred 

Credit 419500 Transfer of Obligated Balances 

Proprietary Entry 

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

Credit 101000 Fund Balance With Treasury

F303 To record the closing of Uncollected Subsidy from Program Account – Transferred.

Budgetary Entry 

Debit 422300 Uncollected Subsidy from Program Account

Debit 423500 Uncollected Subsidy from Program Account - Transferred

Credit 422300 Uncollected Subsidy from Program Account

Credit 423500 Uncollected Subsidy from Program Account – Transferred

Proprietary Entry 

None

Justification: This is needed to close new USSGL account 423500 at year-end.

F309 To record the closing of Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable.

Budgetary Entry 

Debit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

Credit 439402 Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable

Proprietary Entry 

None

Justification: This is needed to close USSGL account 439402 into USSGL account 439401.
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 IRC Handout 08/17/2022

FY 2022 TC Revisions

A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections. 

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A217, A222, A486, A492, A540, and 

A544. 

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL account 422500; Transfer of Receivable of 

Invested Balances 

Budgetary Entry 

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid 

Credit 419500 Transfer of Obligated Balances 

Proprietary Entry 

 Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury 

A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or 

prior year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections. 

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A218, A223, A482, A492R, A542, and 

A546. 

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year 

Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

Budgetary Entry 

Debit 419500 Transfer of Obligated Balances 

Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
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 IRC Handout 08/17/2022

F306 To record the closing of fiscal-year borrowing authority. 

Comment: While it is acceptable to credit USSGL account 414900 in this situation, it is never 

acceptable for the balance in USSGL account 414900 to be a credit. 

Budgetary Entry 

Debit 414000 Substitution of Borrowing Authority 

Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority 

Debit 414400 Borrowing Authority Withdrawn 

Debit 414500 Borrowing Authority Converted to Cash 

Debit 414900 Borrowing Authority Carried Forward 

Debit 414910 Borrowing Authority Carried Forward - Transferred

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

Credit 414100 Current-Year Indefinite Borrowing Authority 

Credit 414120 Current-Year Definite Borrowing Authority 

Credit 414900 Borrowing Authority Carried Forward 

Credit 414910 Borrowing Authority Carried Forward - Transferred

Proprietary Entry 

None 

Justification: New account 414910 needs added so that it can close at year-end. 

FY 2022 TC Deletions

A162 To record the reclassification of undelivered orders due to substitution of contract 

authority. 

Comment: This transaction only applies to DOD Working Capital Fund. Reverse this 

transaction to clear undelivered orders once the substitution amount is known. While it is 

acceptable to debit USSGL account 451000 in this situation, it is never 

acceptable for the balance in USSGL account 451000 to be a debit. 

Budgetary Entry 

Debit 451000 Apportionments 

Credit 480100 Undelivered Orders - Obligations, Unpaid 

Proprietary Entry 

None 

Justification: This TC was added to the TFM for FY 2022 for DOD Working Capital Fund use 

only. At that time, it was not understood that this TC was used at a sub-account level. The TFM 

lists TCs for the TAFS level. Because this TC is at the sub-account level, it needs to be deleted.
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 IRC Handout 08/17/2022

FY 2023 TC Additions

A106 To record anticipated net principal resources not yet apportioned and not available for 

obligation. 

Budgetary Entry 

Debit 408000 Federal Financing Bank (FFB) – Anticipated Net Principal Payments 

Credit 449000 Anticipated Resources - Unapportioned Authority 

Proprietary Entry 

None 

Justification: This TC is needed to record anticipated net principal resources not yet apportioned 

and not available for obligation.

A107 To record the recognition of Net Principal Payment received and reduce anticipated Net

Principal Payments.

Comment: Also post USSGL TC A123. 

Budgetary Entry 

Debit 412250 Federal Financing Bank (FFB) – Net Principal Payments 

Credit 408000 Federal Financing Bank (FFB) – Anticipated Net Principal Payments 

Proprietary Entry 

None 

Justification: This TC is needed to record the recognition of Net Principal Payment received and 

reduce anticipated Net Principal Payments.

A109 To record an anticipated temporary or permanent reduction derived from indefinite new 

budget authority. 

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 438600 Anticipated Permanent Reduction – Indefinite New Budget Authority 

Credit 438900 Anticipated Temporary Reduction - Indefinite New Budget Authority 

Proprietary 

Entry None 

Justification: This TC is needed to record an anticipated temporary or permanent reduction 

derived from indefinite new budget authority. 
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 IRC Handout 08/17/2022

A153 To record anticipated adjustments/decreases to withdraw recoveries originally obligated 

against indefinite contract authority.

Budgetary Entry 

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract 

Authority Withdrawn

Proprietary Entry 

None

Justification: This TC is needed to show adjustment/decrease to the withdrawal of recoveries 

originally obligated against indefinite contract authority.

A154 To record the withdrawal of recoveries originally obligated against indefinite contract 

authority.

Comment: If contract authority was not anticipated, see USSGL TC-A174. Also post the 

reversal of USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry 

Debit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority 

Withdrawn

Credit 413400 Indefinite Contract Authority Withdrawn

Proprietary Entry 

None

Justification: This TC is needed to show the withdrawal of recoveries originally obligated 

against indefinite contract authority.

A214 To record a mandated non-expenditure transfer under a continuing resolution in the giving 

Treasury Appropriation Fund Symbol.

Comment: For the transaction recorded by the receiving entity, see USSGL TC A215. 

Budgetary Entry 

Debit 445000 Unapportioned - Unexpired Authority 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Credit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

Proprietary Entry 

Debit 309000 Unexpended Appropriations While Awaiting a Warrant 

Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

Justification: This TC is needed to record a mandated non-expenditure transfer under a 

continuing resolution in the giving Treasury Appropriation Fund Symbol.
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 IRC Handout 08/17/2022

A215 To record a mandated non-expenditure transfer under a continuing resolution in the 

receiving Treasury Appropriation Fund Symbol.

Comment: For the transaction recorded by the giving entity, see USSGL TC A214.

Budgetary Entry 

Debit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

Credit 445000 Unapportioned - Unexpired Authority 

Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

Credit 309000 Unexpended Appropriations While Awaiting a Warrant

Justification: This TC is needed to record a mandated non-expenditure transfer under a 

continuing resolution in the receiving Treasury Appropriation Fund Symbol.

A224 To reclassify a mandated non-expenditure transfer previously recorded under a continuing 

resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury 

Appropriation Fund Symbol.

Budgetary Entry 

Debit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

Credit 417000 Transfers – Current-Year Authority

Proprietary Entry 

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

Credit 101000 Fund Balance With Treasury

Debit 310300 Unexpended Appropriations - Transfers-Out

Credit 309000 Unexpended Appropriations While Awaiting a Warrant

Justification: To reclassify a mandated non-expenditure transfer previously recorded under a 

continuing resolution (CR) once the non-expenditure transfer has been processed in the giving 

Treasury Appropriation Fund Symbol.
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 IRC Handout 08/17/2022

A225 To reclassify mandated non-expenditure transfer previously recorded under a continuing 

resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury 

Appropriation Fund Symbol. 

Budgetary Entry 

Debit 417000 Transfers – Current-Year Authority 

Credit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury

Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

Debit 309000 Unexpended Appropriations While Awaiting a Warrant 

Credit 310200 Unexpended Appropriations - Transfers-In

Justification: To reclassify a mandated non-expenditure transfer previously recorded under a 

continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving 

Treasury Appropriation Fund Symbol.

FY 2023 TC Revisions

A123 To record the realization of previously anticipated authority. 

Comment: USSGL transactions that reference this transaction: A107, A154, A186, A195, A202, 

A212, A220, A250, A510, A706, A708, B126, C101, C103, C106, C107, C109, C114, C116, 

C117, C124, C130, C132, C136, C154, C172, C176, C182, C190, C204, C412, C413, C416, 

C452, C602, C606, C609, C612, C614, C616, C618, C622, C626, C628, C636, C640, C646, 

C648, C650, C702, C706, D108, D110, D120, D134, and D618. USSGL transactions that 

reference a reversal for this transaction: C604, C608, C704, C708, and D438. For programs 

exempt from apportionment, use USSGL accounts 462000 and 469000. For status of budgetary 

resources at the apportionment level, use USSGL accounts 451000 and 459000. For 

unapportioned authority, use USSGL accounts 445000 and 449000. 

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

Budgetary Entry 

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 445000 Unapportioned - Unexpired Authority 

Credit 451000 Apportionments 

Credit 461000 Allotments - Realized Resources 

Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

None 

Justification: New TCs A107 and A154 need added to the comment section of TC A123. 
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 IRC Handout 08/17/2022

A172 To record anticipated actual decreases against indefinite reductions to contract authority. 

Comment: If contract authority was not anticipated, see USSGL TC-A174. 

Reference: USSGL implementation guidance; Contract Authority Case Studies 

Budgetary Entry 

Debit 403400 Anticipated Adjustments to Contract Authority 

Credit 413300 Decreases to Indefinite Contract Authority 

Proprietary Entry 

None 

Justification: To more specifically state what is happening in this TC. 

A178 To record anticipated adjustments/decreases to contract authority in the current year. 

Comment: Reverse this transaction to increase the anticipated adjustments/reductions to 

contract authority during the year. 

Reference: USSGL implementation guidance; Contract Authority Case Studies 

Budgetary Entry 

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 403400 Anticipated Adjustments to Contract Authority 

Proprietary Entry 

None 

Justification: To more specifically state what is happening in this TC.
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 IRC Handout 08/17/2022

F112 To record adjustments for anticipated resources not realized. 

Comment: Balance in the anticipated accounts must be zero at year-end. 

Budgetary Entry 

Debit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority 

Withdrawn

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts 

Debit 438600 Anticipated Permanent Reduction – Indefinite New Budget Authority 

Debit 438900 Anticipated Temporary Reduction – Indefinite New Budget Authority 

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 406000 Anticipated Collections From Non-Federal Sources 

Credit 407000 Anticipated Collections From Federal Sources 

Credit 412000 Anticipated Indefinite Appropriations 

Credit 421000 Anticipated Reimbursements 

Credit 421500 Anticipated Expenditure Transfers from Trust Funds 

Credit 431000 Anticipated Recoveries of Prior-Year Obligations 

Credit 449000 Anticipated Resources - Unapportioned Authority 

Credit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Proprietary Entry 

None 

Justification: USSGL accounts 438600 and 438900 are new in FY 2023 and need added to TC 

F112 so that they can be zeroed out at year end.