Page 1 of 3

IRC Handout February 15, 2023

Budgetary TC Additions and Revisions

FY 23 Additions: 

A151 To reclassify appropriations temporarily precluded from obligation from anticipated prioryear authority to realized prior-year authority. 

Budgetary Entry 

Debit 439703 Appropriations Temporarily Precluded From Obligation – Anticipated Prior-Year 

Authority 

 Credit 439701 Appropriations Temporarily Precluded From Obligation – Realized Prior-Year 

 Authority 

Proprietary Entry 

None 

Justification: This TC is needed to reclassify appropriations temporarily precluded from 

obligation from anticipated prior-year authority to realized prior-year authority.

A162 To reclassify anticipated authority temporarily unavailable pursuant to public law to 

authority temporarily unavailable pursuant to public law. This applies only to current-year 

authority. 

Budgetary Entry

Debit 439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Anticipated Current-Year Authority 

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary – 

 Current-Year Authority 

Proprietary Entry

None 

Justification: This TC is needed to reclassify anticipated authority temporarily unavailable 

pursuant to public law to authority temporarily unavailable pursuant to public law. 
Page 2 of 3

IRC Handout February 15, 2023

FY 23 Revisions: 

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

budget authority. 

Comment: Once the appropriation is realized and no longer anticipated this TC is no longer 

applicable. See USSGL TC A132 for posting logic. 

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 438600 Anticipated Permanent Reduction - Indefinite New Budget Authority 

 Credit 438900 Anticipated Temporary Reduction - Indefinite New Budget Authority 

Proprietary Entry 

None 

Justification: Added a comment to clarify that TC A109 should not be used once the 

appropriation is no longer anticipated. Also added a debit for USSGL account 459000. 

A186 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is immediately available for obligation. 

Comment: Also post USSGL TC-A123 if authority was previously anticipated but not precluded 

(TC A-121). If authority was previously anticipated and precluded, post USSGL TC A162 

instead.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

 Credit 412000 Anticipated Indefinite Appropriations 

Proprietary Entry

Debit 101000 Fund Balance With Treasury 

 Credit 590000 Other Revenue 

Justification: Revised the comment to show if authority was previously anticipated and 

precluded, an agency should post TC A162 instead of TC A123. 
Page 3 of 3

IRC Handout February 15, 2023

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 439702 Appropriations (special or trust), Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Anticipated Current-Year Authority

Debit 439703 Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year 

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: Added USSGL accounts 439702 and 439703 to pre-closing TC F112. 

FY 24 Additions:

F333 To record the closing of Reinstated Undelivered Orders – Obligations, Unpaid to 

undelivered orders - obligations, unpaid. 

Budgetary Entry 

Debit 480110 Reinstated Undelivered Orders – Obligations, Unpaid 

 Credit 480100 Undelivered Orders - Obligations, Unpaid 

Proprietary Entry 

None 

Justification: Added a closing TC for new USSGL account 480110.