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 IRC Handout 08/17/2022 

Proposed New USSGL account (Effective Fiscal Year 2022)

Account Title: Borrowing Authority Carried Forward - Transferred

Account Number: 414910 

Normal Balance: Debit 

Definition: This account is used to record the amount in USSGL account 414900, "Borrowing Authority Carried Forward," transferred from 

one Treasury Appropriation Fund Symbol (TAFS) to another. Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Justification: This account is needed to record the amount in USSGL account 414900, "Borrowing Authority Carried Forward," transferred 

from one Treasury Appropriation Fund Symbol (TAFS) to another. 

Affected TCs: A222, A223, F306 (see Budgetary TC Revisions handout for details) 

Account Title: Uncollected Subsidy from Program Account - Transferred

Account Number: 423500 

Normal Balance: Debit 

Definition: This account is used to record the amount in USSGL account 422300, " Uncollected Subsidy from Program Account," 

transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is debit, it is acceptable 

for this account to have a credit balance.

Justification: This account is needed to record the amount in USSGL account 422300, " Uncollected Subsidy from Program Account," 

transferred from one Treasury Appropriation Fund Symbol (TAFS) to another.

Affected TCs: A217, A218, F303 (see Budgetary TC Revisions handout for details) 
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 IRC Handout 08/17/2022 

 

Proposed New USSGL account (Effective Fiscal Year 2023) 

Account Title: Federal Financing Bank (FFB) – Anticipated Net Principal Payments

Account Number: 408000

Normal Balance: Debit

Definition: This account is used by the Federal Financing Bank (FFB) to record the net amount of anticipated Agency or guaranteed principal 

received in excess (or deficit) of principal repaid to the Bureau of the Fiscal Service. Although the normal balance of this account is debit, it is 

acceptable for this account to have a credit balance. Only the FFB may use this account. 

 

Justification: In July 2021, a new USSGL 412250 was created for the Federal Financing Bank to be used to record the net amount of agency 

or guaranteed principal received by the FFB in excess (or deficit) of the amount of principal repaid to the Bureau of the Fiscal Service during 

the fiscal year. At the time, a corresponding general ledger account was not requested to be added for the anticipated amount of these net 

principal receipts. 

Affected TCs: A106 & A107 (see Budgetary TC Revisions handout for details) 

Account Title: Mandated Non-Expenditure Transfer Under a Continuing Resolution 

Account Number: 411920 

Normal Balance: Debit 

Definition: This account is used to record the amount of budget authority derived from a mandated non-expenditure transfer in an 

appropriation Act referenced in section 101 of a continuing resolution (CR) that is factored into the rate for operations of both the giving and 

receiving Treasury Appropriation Fund Symbols (TAFS) (see OMB Circular No. A-11 Section 123.) After the enactment of the appropriation 

Act, adjust the amount as identified in the Act and continue to report the mandated non-expenditure transfer amount in this account until the 

amount is actually transferred after the enactment of a CR. Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account reflects activity that must adjust to zero before the fourth quarter adjusted trial balance 

submission. 

Justification: This account is needed to record mandated non-expenditure transfers under a continuing resolution (CR). 

Affected TCs: A214, A215, A224, and A225 (see Budgetary TC Revisions handout for details) 
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 IRC Handout 08/17/2022

 

Account Title: Anticipated Permanent Reduction – Indefinite New Budget Authority

Account Number: 438600

Normal Balance: Credit 

Definition: This account is used to record the current estimate of the anticipated amount of indefinite new budget authority permanently 

reduced by enacted legislation. For amounts appropriated from the General Fund of the U.S. Government or from unavailable receipts, there 

is an impact on fund balance. Also use this account to record reductions in special or nonrevolving trust fund expenditure Treasury 

Appropriation Fund Symbols (TAFS) funded by special or nonrevolving trust fund unavailable receipt accounts. Amounts classified as 

anticipated temporary reductions of indefinite new budget authority are posted to USSGL account 438900, "Anticipated Temporary 

Reduction – Indefinite New Budget Authority." This account reflects activity that must adjust to zero before the fourth quarter adjusted trial 

balance submission.

Justification: This account is needed to reflect the anticipated version of USSGL account 439200, “Permanent Reduction – New Budget 

Authority.”

Affected TCs: A109, F112 (see Budgetary TC Revisions handout for details)

Account Title: Anticipated Temporary Reduction - Indefinite New Budget Authority

Account Number: 438900 

Normal Balance: Credit 

Definition: This account is used to record the current estimate of anticipated amount of indefinite new budget authority temporarily reduced 

by enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account 

designated by the Department of the Treasury as "available." This account also may be used in revolving funds or for anticipated reductions 

of spending authority from offsetting collections only if it is deemed appropriate by Office of Management and Budget and/or a specific 

legislative action. For anticipated permanent reductions against indefinite new budget authority, refer to USSGL account 438600, 

"Anticipated Permanent Reduction – Indefinite New Budget Authority." This account reflects activity that must adjust to zero before the 

fourth quarter adjusted trial balance submission.

Justification: This account is needed to reflect the anticipated version of USSGL account 438200, “Temporary Reduction – New Budget 

Authority.”

Affected TCs: A109, F112 (see Budgetary TC Revisions handout for details)
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 IRC Handout 08/17/2022 

 

Attribute Table 

No. USSGL Account Title Anticipated Budg/ 

Prop

Norm 

Bal

Begin

/End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

408000 

(FY 

2023) 

Federal Financing Bank (FFB) –

Anticipated Net Principal 

Payments

Y B D E D/C X 

411920 

(FY 

2023) 

Mandated Non-Expenditure Transfer 

Under a Continuing Resolution N B D E D/C P 

414910 

(FY 

2022) 

Borrowing Authority Carried Forward –

Transferred N B D B/E D/C

423500 

(FY 

2022) 

Uncollected Subsidy from Program 

Account – Transfer N B D E D/C

438600 

(FY 

2023) 

Anticipated Permanent Reduction –

Indefinite New Budget Authority Y B C E C P/S

438900

(FY 

2023) 

Anticipated Temporary Reduction 

– Indefinite New Budget Authority Y B C E C P/S
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 IRC Handout 08/17/2022 

 

Avail 

Time

BEA Cat Borrow 

Source

Budgetary

Impact 

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Non 

Fed

Trading 

Ptnr

Trading 

Ptnr Main

PY

Adj

Program 

Indicator

M

D X

D/M F/P/T

M X

D/M X

D/M X

Program 

Rpt Cat

Reimb 

Flag

Year

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing

Account 

Code

TAS

Status

Trans. 

Code

R ER U N U N

D EG E/F/U N U X/N

D EG/EP/ER/ET E/F/U D/G U X/K/N

D EP/ER E/F/U D/G U N

D ATB/OTR/

SEQ

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/N

D/R ATB/OTR/

SEQ

EG/EP/ER/ES/ET/TR E/F/U N U X/N
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 IRC Handout 08/17/2022 

 

Impact on Crosswalks: 

USSGL

Account

Balance

Sheet

Net

Cost

Net

Position

Custodial 

Activity

Reclassified 

Balance Sheet

Reclassified

Net Cost

Reclassified

Net

Position 

SF133 Schedule 

P 

SBR

408000 NA N/A N/A N/A N/A N/A N/A 1067 N/A 1071

411920 N/A N/A N/A N/A N/A N/A N/A 1100 1100 1290

423500 N/A N/A N/A N/A N/A N/A N/A 3080, 3081, 

3090

3080, 3081, 

3090

N/A

438600 N/A N/A N/A N/A N/A N/A N/A 1155,1255,

1744, 1844

N/A 1290,

1890

438900 N/A N/A N/A N/A N/A N/A N/A 1155,1255,

1744, 1844

N/A 1290,

1890