Part 2

SUPPLEMENT

FIscal Year 2015 Reporting

Section V

Colum

n

No

USSGL

Acct. USSGL Account Title

Begin/

End

Auth Type 

Code

Borrow 

Source

Fed/No

nFed

Trans. 

Code PY Adj Business Line

1

2

2 101000 Fund Balance With Treasury E G X/K/N

2 112000 Imprest Funds E N X/K/N FHOT

2 112500 U.S. Debit Card Funds E N X/K/N FHOT

2 113000 Funds Held by the Public E N X/K/N FHOT

2 119300 International Monetary Fund Assets - Reserve Position E N X/K/N RESPOS

2 119400

Exchange Stabilization Fund Assets - Holdings of 

Special Drawing Rights E N X/K/N HOLDSDR

2 120500 Foreign Currency Denominated Equivalent Assets E N N FHOT

2 120900 Uninvested Foreign Currency E N N FHOT

2 161000

Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service E F X/K/N INVUSTREASSEC

2 161100

Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service E F X/K/N UNRLDISC

2 161800 Market Adjustment - Investments E E X/K/N INVNONFEDSEC

2 162000

Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities E F X/K/N INVAGNCYSEC

2 162000

Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities E E X/K/N INVNONFEDSEC

2 162100

Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities E F X/K/N UNRLDISC

2 163000

Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service E F X/K/N INVUSTREASSEC

2 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued 

by the Bureau of the Fiscal Service E F X/K/N ANAMTDISCPREM

2 163300

Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service E F X/K/N ANAMTDISCPREM

2 167000 Foreign Investments E N N INVNONFEDSEC

2 167100 Discount on Foreign Investments E N N INVNONFEDSEC

2 167200 Premium on Foreign Investments E N N INVNONFEDSEC

2 167900

Foreign Exchange Rate Revalue Adjustments - 

Investments E N N INVNONFEDSEC

2 413900 Contract Authority Carried Forward B X/K/N CA

2 414900 Borrowing Authority Carried Forward B P X/K/N BAP

2 414900 Borrowing Authority Carried Forward B F/T X/K/N BAT

3

3 413100 Current-Year Contract Authority Realized E X/K/N P/X CA

3 413700 Transfers of Contract Authority - Allocation E F X/K/N B/P/X CA

3 414000 Substitution of Borrowing Authority E P/S F/T X/K/N B/X BAT

3 414000 Substitution of Borrowing Authority E P/S P X/K/N B/X BAP

3 414100 Current-Year Borrowing Authority Realized E F/T X/K/N P/X BAT

3 414100 Current-Year Borrowing Authority Realized E P X/K/N P/X BAP

3 415300 Transfers of Contract Authority - Nonallocation E F X/K/N B/P/X CA

3 438200 Temporary Reduction - New Budget Authority E B F/T X/K/N P/X BAT

3 438200 Temporary Reduction - New Budget Authority E B P X/K/N P/X BAP

USSGL Crosswalk - 2108: Yearend Closing Statement

Treasury Appropriation Fund Symbol

Preclosing Unexpended Balance

Borrowing and Contract Authority: New Authority and 

T/L S2 14-01 DRAFT V-79 IRC Handout April 22, 2014
Part 2

SUPPLEMENT

FIscal Year 2015 Reporting

Section V

Colum

n

No

USSGL

Acct. USSGL Account Title

Begin/

End

Auth Type 

Code

Borrow 

Source

Fed/No

nFed

Trans. 

Code PY Adj Business Line

USSGL Crosswalk - 2108: Yearend Closing Statement

3 438200 Temporary Reduction - New Budget Authority E C X/K/N P/X CA

3 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B F/T X/K/N P/X BAT

3 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B P X/K/N P/X BAP

3 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E C X/K/N P/X CA

3 439200 Permanent Reduction - New Budget Authority E B P X/K/N B/X BAP

3 439200 Permanent Reduction - New Budget Authority E B F/T X/K/N B/X BAT

3 439200 Permanent Reduction - New Budget Authority E C X/K/N B/X CA

3 439300 Permanent Reduction - Prior-Year Balances E B F/T X/K/N B/X BAT

3 439300 Permanent Reduction - Prior-Year Balances E B P X/K/N B/X BAP

3 439300 Permanent Reduction - Prior-Year Balances E C X/K/N B/X CA

4

4 413500 Contract Authority Liquidated E P X/K/N B/P/X CA

4 413600 Contract Authority To Be Liquidated by Trust Funds E X/K/N P/X CA

4 413600 Contract Authority To Be Liquidated by Trust Funds B X/K/N X CA

4 414500 Borrowing Authority Converted to Cash E F/T X/K/N B/X BAT

4 414500 Borrowing Authority Converted to Cash E P X/K/N B/X BAP

4 415400

Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred E X/K/N B/P/X CA

4 415500

Appropriation To Liquidate Contract Authority - 

Allocation - Transferred E X/K/N B/P/X CA

5

5 413200 Substitution of Contract Authority E S X/K/N P/X CA

5 413300 Decreases to Indefinite Contract Authority E X/K/N P/X CA

5 413400 Contract Authority Withdrawn E X/K/N P/X CA

5 413500 Contract Authority Liquidated E S X/K/N P/X CA

5 414000 Substitution of Borrowing Authority E P/S F/T X/K/N B/P/X BAT

5 414000 Substitution of Borrowing Authority E P/S P X/K/N B/P/X BAP

5 414300

Current-Year Decreases to Indefinite Borrowing 

Authority Realized E F/T X/K/N P/X BAT

5 414300

Current-Year Decreases to Indefinite Borrowing 

Authority Realized E P X/K/N P/X BAP

5 414400 Borrowing Authority Withdrawn E F/T X/K/N P/X BAT

5 414400 Borrowing Authority Withdrawn E P X/K/N P/X BAP

6

7

7 408100

Amounts Appropriated From a Specific TreasuryManaged Trust Fund TAFS - Receivable - Transferred E B/C/D/P/R/S X/K/N

7 408200

Allocations of Realized Authority - To Be Transferred 

From Invested Balances - Transferred E B/C/D/P/R/S X/K/N

Postclosing Unexpended Balance (calc 2 + 3 - 4 - 5)

Appropriations to Liquidate Contract Authority and 

Borrowing and Contract Authority Adjustments

Reimbursements Earned and Refunds

T/L S2 14-01 DRAFT V-80 IRC Handout April 22, 2014
Part 2

SUPPLEMENT

FIscal Year 2015 Reporting

Section V

Colum

n

No

USSGL

Acct. USSGL Account Title

Begin/

End

Auth Type 

Code

Borrow 

Source

Fed/No

nFed

Trans. 

Code PY Adj Business Line

USSGL Crosswalk - 2108: Yearend Closing Statement

7 408300

Transfers - Current-Year Authority - Receivable - 

Transferred E B/C/D/P/R/S X/K/N

7 412100

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation E P/S X/K/N B/P/X

7 412300

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction E B/P/S X/K/N B/P/X

7 412600

Amounts Appropriated From Specific Invested TAFS - 

Receivable E B/P X/K/N B/P/X

7 416600

Allocations of Realized Authority - To Be Transferred 

From Invested Balances E F X/K/N B/P/X

7 416800

Allocations of Realized Authority Reclassified - 

Authority To Be Transferred From Invested Balances - 

Temporary Reduction E F X/K/N B/P/X

7 417100

Nonallocation Transfers of Invested Balances - 

Receivable E X/K/N B/P/X

7 419900 Transfer of Expired Expenditure Transfers - Receivable E F X/K/N P/X

7 422500 Expenditure Transfers from Trust Funds - Receivable E X/K/N B/P/X

7 423200

Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred E F X/K/N B/P/X

7 423300

Reimbursements and Other Income Earned - 

Receivable - Transferred E E/F X/K/N B/P/X

7 423400 Other Federal Receivables - Transferred E F X/K/N B/P/X

7 425100

Reimbursements and Other Income Earned - 

Receivable E E/F X/K/N B/P/X

7 428300 Interest Receivable From Treasury E X/K/N B/P/X

7 428500 Receivable From the Liquidating Fund E X/K/N B/P/X

7 428600 Receivable From the Financing Fund E X/K/N B/P/X

7 428700 Other Federal Receivables E X/K/N B/P/X

8

8 422100 Unfilled Customer Orders Without Advance E E/F X/K/N B/P/X

8 423000

Unfilled Customer Orders Without Advance - 

Transferred E E/F X/K/N B/P/X

9

9 480100 Undelivered Orders - Obligations, Unpaid E X/K/N B/P/X

9 483100 Undelivered Orders - Obligations Transferred, Unpaid E F X/K/N B/P/X

9 487100

Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries E X/K/N B/P/X

9 488100

Upward Adjustments of Prior-Year Undelivered Orders 

- Obligations, Unpaid E X/K/N B/P/X

10

10 412400

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary 

Reduction/Cancellation E X/K/N B/P/X

10 412700

Amounts Appropriated From Specific Invested TAFS - 

Payable E X/K/N B/P/X

10 417200 Nonallocation Transfers of Invested Balances - Payable E X/K/N B/P/X

10 432000

Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources E X/K/N P/X

10 490100 Delivered Orders - Obligations, Unpaid E X/K/N B/P/X

10 493100 Delivered Orders - Obligations Transferred, Unpaid E F X/K/N B/P/X

Undelivered Orders and Contracts

Accounts Payable and Other Liablilities

Unfilled Customer Orders

T/L S2 14-01 DRAFT V-81 IRC Handout April 22, 2014
Part 2

SUPPLEMENT

FIscal Year 2015 Reporting

Section V

Colum

n

No

USSGL

Acct. USSGL Account Title

Begin/

End

Auth Type 

Code

Borrow 

Source

Fed/No

nFed

Trans. 

Code PY Adj Business Line

USSGL Crosswalk - 2108: Yearend Closing Statement

10 497100

Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries E X/K/N B/P/X

10 498100

Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid E X/K/N B/P/X

11

11 415700

Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded From 

Obligation E C/P X/K/N P/X

11 415800

Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation E X/K/N P/X

11 435700

Cancellation of Appropriated Amounts Receivable 

From Invested Trust or Special Funds E X/K/N P/X

11 438200 Temporary Reduction - New Budget Authority E D/P/S X/K/N P/X

11 438300 Temporary Reduction - Prior-Year Balances E D/P/S X/K/N P/X

11 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E P/S X/K/N P/X

11 439400 Receipts Unavailable for Obligation Upon Collection E X/K/N B/P/X

11 439600

Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts Unavailable for 

Obligation Upon Collection E X/K/N B/P/X

11 439700

Receipts and Appropriations Temporarily Precluded 

From Obligation E C/P X/K/N B/P/X

11 439800

Offsetting Collections Temporarily Precluded From 

Obligation E S X/K/N B/P/X

11 439900

Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts and Appropriations 

Temporarily Precluded From Obligation E X/K/N B/P/X

11 442000 Unapportioned Authority - Pending Rescission E X/K/N

11 443000 Unapportioned Authority - OMB Deferral E X/K/N

11 445000 Unapportioned Authority E X/K/N B/P/X

11 451000 Apportionments E X/K/N

11 461000 Allotments - Realized Resources E X/K/N

11 462000 Unobligated Funds Exempt From Apportionment E X/K/N B/P/X

11 463000 Funds Not Available for Commitment/Obligation E X/K/N

11 463500

Funds Not Available - Adjustments to the Exchange 

Stabilization Fund E X/K/N

11 465000 Allotments - Expired Authority E K/N B/P/X

11 470000 Commitments - Programs Subject to Apportionment E X/K/N

11 472000 Commitments - Programs Exempt From Apportionment E X/K/N

Unobligated Balance

T/L S2 14-01 DRAFT V-82 IRC Handout April 22, 2014
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Footnotes and Additional Information

None

T/L S2 14-01 DRAFT V-83 IRC Handout April 22, 2014