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IRC Handout 11/30/2022 

Proposed USSGL Account Revisions and Additions

FY 2023 Revisions: 

Account Title: Fund Balance With Treasury While Awaiting a Warrant or Mandated Non‐Expenditure

Transfer

Account Number: 109000 

Normal Balance: Debit

Definition: This account is used to record the amount equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted annual or supplemental

appropriation act, the account may be used while awaiting a warrant to be issued, or while awaiting a 

mandated non‐expenditure transfer (NET) to be processed, for an appropriation by the Department of 

the Treasury's Bureau of the Fiscal Service. When using this account to record a liability pending a

mandated NET, it shall only be used in the giving Treasury Appropriation Fund Symbol. This 

account should not be used for permissive NETs. The balance in this account will adjust to zero when 

the Department of the Treasury's Bureau of the Fiscal Service issues a warrant or a mandated transfer 

and must adjust to zero by year‐end. This account does not close at year‐end.

Justification: This update is needed to record post‐Continuing Resolution (CR) asset for pending 

mandated non‐expenditure transfer out in the giving Treasury Appropriation Fund Symbol.

Account Title: Mandated Non‐Expenditure Transfer Under a Continuing Resolution (CR) Factored into 

a TAFS CR Rate for Operations

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 123.2 and OMB CR Bulletin) After the

enactment of the full‐year 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 short‐term 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 update is needed to record mandated non‐expenditure transfers under a continuing 

resolution (CR).
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IRC Handout 11/30/2022 

Account Title: Temporary Reduction - New Budget Authority Account 

Number: 438200 

Normal Balance: Credit 

Definition: This account is used to record the amount of new budget authority temporarily reduced by 

enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols 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 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 

permanent reductions, refer to USSGL account 439200, "Permanent Reduction - New Budget Authority." 

Justification: Revised USSGL account 438200 so that it can be used in revolving funds or for anticipated 

reductions of spending authority from offsetting collections without OMB approval and/or specific 

legislative action.

Account Title: Temporary Reduction - Prior-Year Balances Account 

Number: 438300 

Normal Balance: Credit Section II U.S. Standard General Ledger Accounts and Definitions Definition: 

This account is used to record the amount of prior-year balances temporarily reduced by enacted 

legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols 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 reductions of spending authority from offsetting collections but only if it is 

deemed appropriate by Office of Management and Budget and/or a specific legislative action. For 

permanent reductions, refer to USSGL account 439300, "Permanent Reduction – Prior-Year Balances."

Justification: Revised USSGL account 438300 so that it can be used in revolving funds or for anticipated 

reductions of spending authority from offsetting collections without OMB approval and/or specific 

legislative action.

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: Revised USSGL account 438900 so that it can be used in revolving funds or for anticipated 

reductions of spending authority from offsetting collections without OMB approval and/or specific 

legislative action. 
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IRC Handout 11/30/2022

FY 2024 Additions:

Account Title: Reinstated Undelivered Orders – Obligations, Unpaid

Account Number: 480110 

Normal Balance: Credit

Definition: This account is used to reinstate the amount of goods and/or services ordered, which have not 

been actually or constructively received and for which amounts have not been prepaid or advanced. 

Justification: For situations where there is a downward adjustment of a prior year paid obligation and an 

outstanding valid obligation, USSGL account 480110 reestablishes the undelivered order, unpaid

obligation.