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 IRC Handout 4/23/2020

Modifications to Current USSGL Accounts- General Fund Appropriations Used - Accrued

(Effective FY 2021)

Account Title: Unexpended Appropriations - Used - Accrued

Account Number: 310700 

Normal Balance: Debit

Definition: The amount of accruals representing a reduction during the fiscal year to unexpended appropriations from current or prior 

years that is paired with USSGL account 570000, "Expended Appropriations - Used - Accrued" when goods and services are received 

or benefits provided. Any Special and trust funds that receive appropriations from the General Fund of the U.S. Government are to use 

this account.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government must be broken out from the 

actual disbursement. The disbursement of appropriations represents a reduction in Fund Balance with Treasury (FBWT) which should 

agree with Business Event Type Code (BETC) usage in the Central Accounting Reporting System (CARS.) This accrual would not 

impact FBWT in CARS and therefore must be broken out separately.

Account Title: Appropriations Outstanding - Used - Accrued

Account Number: 320700 

Normal Balance: Credit 

Definition: The amount of accruals representing a reduction during the fiscal year to appropriations outstanding from current or prior 

years due to accrual. This account corresponds to the agencies' USSGL account 310700, "Unexpended Appropriations - Used -

Accrued.” This account is for the General Fund of the U.S. Government use only.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government must be broken out from the 

actual disbursement. The disbursement of appropriations represents a reduction in FBWT which should agree with BETC usage in 

CARS. This accrual would not impact FBWT in CARS and therefore must be broken out separately.
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 IRC Handout 4/23/2020

Account Title: Expended Appropriations - Used - Accrued

Account Number: 570000

Normal Balance: Credit 

Definition: The accrual of appropriations used during the fiscal year when goods and services are received or benefits are provided. 

Any Special and trust funds that receive appropriations from the General Fund of the U.S. Government are to use this account.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government must be broken out from the 

actual disbursement. The disbursement of appropriations represents a reduction in FBWT which should agree with BETC usage in 

CARS. This accrual would not impact FBWT in CARS and therefore must be broken out separately.

Account Title: Appropriations Expended - Accrued

Account Number: 570005

Normal Balance: Debit 

Definition: The amount of General Fund of the U.S. Government-financed appropriations accrued by agencies during the fiscal year 

when goods and services are received or benefits are provided. This account corresponds to federal reporting entity's USSGL account 

570000, “Expended Appropriations - Used - Accrued.” This account is for the General Fund of the U.S. Government use only.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government must be broken out from the 

actual disbursement. The disbursement of appropriations represents a reduction in FBWT which should agree with BETC usage in 

CARS. This accrual would not impact FBWT in CARS and therefore must be broken out separately.

New USSGL Accounts- General Fund Appropriations Used - Disbursed (Effective FY 2021)

Account Title: Unexpended Appropriations Used - Disbursed

Account Number: 310710 

Normal Balance: Debit
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 IRC Handout 4/23/2020

Definition: The amount of reduction during the fiscal year to unexpended appropriations from current or prior years that is paired with 

USSGL account 570010, "Expended Appropriations - Disbursed" when goods and services are received or benefits provided. Any funds 

that receive appropriations from the General Fund of the U.S. Government are to use this account when Fund Balance with Treasury is 

disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the U.S. Government represents a 

reduction in FBWT which should agree with Business Event Type Code (BETC) usage in CARS. The segregation of the disbursement 

of appropriations from the accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)

Account Title: Appropriations Outstanding Used – Disbursed

Account Number: 320710 

Normal Balance: Credit 

Definition: The amount of reduction during the fiscal year to appropriations outstanding from current or prior years due to accrual. This

account corresponds to the agencies' USSGL account 310710, “Unexpended Appropriations - Used - Disbursed". This account is for 

the General Fund of the U.S. Government use only when Fund Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the U.S. Government represents a 

reduction in FBWT which should agree with BETC usage in CARS. The segregation of the disbursement of appropriations from the 

accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)

Account Title: Expended Appropriations - Disbursed

Account Number: 570010 

Normal Balance: Credit 

Definition: The disbursement of appropriations used during the fiscal year when goods and services are received or benefits are 

provided. Any funds that receive appropriations from the General Fund of the U.S. Government are to use this account when Fund 

Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the U.S. Government represents a 

reduction in FBWT which should agree with BETC usage in CARS. The segregation of the disbursement of appropriations from the 

accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.) 
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 IRC Handout 4/23/2020

Account Title: Appropriations Expended - Disbursed

Account Number: 570006

Normal Balance: Debit 

Definition: The amount of General Fund of the U.S. Government-financed appropriations disbursed by agencies during the fiscal year 

when goods and services are received or benefits are provided. This account corresponds to federal reporting entity's USSGL account 

570010, “Expended Appropriations - Disbursed.” This account is for the General Fund of the U.S. Government use only when Fund 

Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the U.S. Government represents a 

reduction in FBWT which should agree with BETC usage in CARS. The segregation of the disbursement of appropriations from the 

accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)

Attribute Table Impacts (FY 2021)

USSGL USSGL Account Title Antic. Budg/ 

Prop

Nor

Bal

Begin

/End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

310700 Unexpended Appropriations - Used -

Accrued N P D E D/C

310710 Unexpended Appropriations - Used -

Disbursed E D/C

320700 Appropriations Outstanding - Used -

Accrued

N P C E D/C

320710 Appropriations Outstanding - Used -

Disbursed E D/C

570000 Expended Appropriations - Used -

Accrued

N P C E D/C

570010 Expended Appropriations -

Disbursed E D/C
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 IRC Handout 4/23/2020

570005 Appropriations - Expended -

Accrued

N P D E D/C

570006 Appropriations - Expended -

Disbursed E D/C

USSGL 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

310700 G ### ####

310710 G ### ####

320700 F ### /####

320710 F ### /####

570000 G ### ####

570010 G ### ####

570005 F ### ####

570006 F ### ####
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 IRC Handout 4/23/2020

Financial Statement Crosswalk Impacts (FY 2021)

USSGL Program 

Rpt Cat

Reimb 

Flag

Year

of BA

Reduction 

Type

Fund Type Reporting 

Type Code

Financing

Account 

Code

 TAS 

Status

Trans. 

Code

310700 EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310710 EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

320700 GA U N U N

320710 GA U N U N

570000 CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570010 CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570005 GA U N U N

570006 GA U N U N

USSGL 

Account

Balance

Sheet

Net 

Cost

Net 

Position

Custodial

Activity

Reclassified

Balance

Sheet

Reclassified

Net Cost

Reclassified

Net Position

SF133 Schedule 

P

SBR

310710 Line 30 

Line 31

 N/A Line 7 N/A Line 9.1 

Line 9.2

N/A Line 7.2 N/A N/A N/A

320710 N/A N/A N/A N/A Line 9.2 N/A Line 7.16 N/A N/A N/A

570010 Line 32 

Line 33 

 N/A Line 14 N/A Line 9.1 

Line 9.2

N/A Line 7.3 N/A N/A N/A

570006 N/A N/A Line 14 N/A Line 9.2 N/A Line 7.17 N/A N/A N/A
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 IRC Handout 4/23/2020

Data Edits (FY 2021):

 No. 23: Ending Proprietary Account Balance (The sum of the pre-closing ending balances for the proprietary USSGL accounts must 

equal zero for each reported TAS.) Applies to All

 No. 32 Appropriations Used and Expended Appropriations Edit (USSGL account 310700 and USSGL account 570000 must equal 

the sum of zero.) Applies to 310700/310710 & 570000/570010

Modifications to Existing TCs (FY 2021):

B134 To record appropriations used accrued this fiscal year.

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts 

appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general 

fund appropriated TAFS.

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310700 Unexpended Appropriations - Used - Accrued

Credit 570000 Expended Appropriations - Used - Accrued

New TCs (FY 2021):

B234 To record the disbursement of appropriations accrued this fiscal year that were not previously accrued.

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts 

appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general 

fund appropriated TAFS where the use was not previously accrued. If the use of the appropriation was previously accrued see TC B235. USSGL 

transactions that reference this transaction: A146, A514, B102, B105, B106, B107, B109, B118, B122, B130, B202, B402, B404, B406, B412, 

B418, B428, B430, B436, B438, B452, B604, C408, D106, D107, D114, D126, D132, D134, D626, E102, E104, E106, E108, E109, E204, and 

E412. USSGL transactions that reference a reversal for this transaction: B450, C132, C134, C136, C137, C138, C139, D102, D108, D110, D618, 

F148, and F128.
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Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310710 Unexpended Appropriations Used - Disbursed

Credit 570010 Expended Appropriations - Disbursed

B235 To record the disbursement of appropriations that were previously accrued.

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts appropriated 

from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general fund appropriated when the 

use of the appropriation was previously accrued using TC B134. If the use of the appropriation was not previously accrued see TC B234. TAFS. USSGL transactions 

that reference this transaction: A146, A514, B102, B105, B106, B107, B109, B118, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, B436, B438, 

B452, B604, C408, D106, D107, D114, D126, D132, D134, D626, E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal 

for this transaction: B450, C132, C134, C136, C137, C138, C139, D102, D108, D110, D618, F148, and F128. 

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310710 Unexpended Appropriations - Used - Disbursed

Debit 570000 Expended Appropriations - Accrued

Credit 570010 Expended Appropriations - Disbursed

Credit 310700 Unexpended Appropriations - Used - Accrued