**TC Revisions**

**FY 2022 TC Revisions:**

**A108** To record authority that was temporarily reduced and subsequently reclassified as a closing entry in the previous year.

**Comment**: Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. If the reduction is classified as a sequester amount, record only if the Office of Management and Budget has determined that the amount becomes 

available for obligation in the subsequent fiscal year. While it is acceptable to debit USSGL account 438400 in this situation, it is never acceptable for the balance in USSGL account 438400 to be a debit.

**Reference:** USSGL implementation guidance; Temporary Reduction

**Budgetary Entry**

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

**The highlighted comment in A108 will also be added to TC F391.**

**A119**   To record anticipated resources in programs exempt from apportionment.

**Comment:** USSGL account 469000 is used as a funds control mechanism. While it is acceptable to debit USSGL account 462000 in this situation, it is never acceptable for the balance in USSGL account 462000 to be a debit.

**Budgetary Entry**

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

**Proprietary Entry**

None

**The highlighted comment in A119 will also be added to TCs A124, A127, A129, A130, A131, A132, A133, A134, A136, A137, A139, A145, A174, A193, A216, A484, A486, B103, B131, B304, B316, C780, and D622.**

**A120**To record the allotment of authority. 

**Comment:** While it is acceptable to debit USSGL account 451000 in this situation, it is never acceptable for the balance in USSGL account 451000 to be a debit.

**Budgetary Entry**

Debit 451000 Apportionments 

   Credit 461000 Allotments - Realized Resources 

**Proprietary Entry**

None

**The highlighted comment in A120 will also be added to TC A162.**

**A125** To record a reduction in authority for advance funding made available in the previous year. 

**Reference:** USSGL Implementation guidance; USSGL Advance Funding Scenario 

**Comment:** While it is acceptable to credit USSGL account 411900 in this situation, it is never acceptable for the balance in USSGL account 411900 to be a credit.

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

   Credit 411900 Other Appropriations Realized 

**Proprietary Entry**

None

**The highlighted comment in A125 will also be added to TC A199.**

**A135**To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) and/or specific legislative action. 

**Comment:**Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was previously established. Also post USSGL TC-518 to adjust the receivable if USSGL account 412600 was previously established. When reducing spending authority from offsetting collections, include Authority Type Code attribute "S" to ensure proper flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. While it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Reference:**USSGL implementation guidance; Temporary Reductions 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

  Credit 438200 Temporary Reduction - New Budget Authority 

  Credit 438300 Temporary Reduction - Prior-Year Balances 

**Proprietary Entry**

None

**The highlighted comment in A135 will also be added to TCs A404, A406, A412, A414, A426, A430, A440, A442, A500, A512, A514, A534, B107 and B138.**

**A148** To record decreases to indefinite borrowing authority.

**Comment:** While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority

**Proprietary Entry**

None

**The highlighted comment in A148 will also be added to TCs A189, A712, B102, B109, B121, B152, B154, B406, B412, B418, B430, C456, C457, D436, D438, E102, E104, E106, E108, E109, and E412.**

**A163**To record the transfer-out of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation. 

**Comment:** While it is acceptable to debit USSGL accounts 451000 and 461000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Budgetary Entry**

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

  Credit 415300 Transfers of Contract Authority - Non-Allocation 

**Proprietary Entry**

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

  Credit 215000 Payable for Transfers of Currently Invested Balances

**The highlighted comment in A163 will also be added to TC A165.**

**A179**To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished. 

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide 

**Comment:** While it is acceptable to debit USSGL accounts 451000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Budgetary Entry**

Debit 451000 Apportionments 

Debit 462000 Unobligated Funds Exempt From Apportionment 

  Credit 413700 Transfers of Contract Authority - Allocation 

**Proprietary Entry**

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

  Credit 215000 Payable for Transfers of Currently Invested Balances

**The highlighted comment in A179 will also be added to TCs B162, C704, and C708.**

**A187** To record the liquidation of contract authority for collections against reimbursable customer orders that were substituted for contract authority and have now been earned. 

**Comment:** While it is acceptable to debit USSGL account 413200 in this situation, it is never acceptable for the balance in USSGL account 413200 to be a debit.

**Budgetary Entry**

Debit 413200 Substitution of Contract Authority 

   Credit 413500 Contract Authority Liquidated 

**Proprietary Entry**

None

**The highlighted comment in A187 will also be added to TC F304.**

**A190**To record receipts in available trust funds and special funds that become available for obligation after not being available for obligation when originally collected. A debit to USSGL account 439400 provides new budget authority.

**Comment**: When receipts are originally collected, see USSGL TC-A188. While it is acceptable to debit USSGL account 439400 in this situation, it is never acceptable for the balance in USSGL account 439400 to be a debit.

**Reference**: USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

None

**A499**To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS). 

**Comment:**See USSGL TC A498 for the original establishment of the receivable. For reductions, see USSGL TC A135 and TC A500R for the reduction and adjustment to the corresponding payable in the trust fund TAFS. For cancellations, also post USSGL TC D120 if canceling prior-year obligated balances. For cancellations, see USSGL TC D110 budgetary entry and TC F123 for the cancellation and adjustment to the corresponding payable in the trust fund TAFS. Record USSGL 465000 in expired TAFS only. While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. While it is acceptable to credit USSGL account 422500 in this situation, it is never acceptable for the balance in USSGL account 422500 to have a credit balance.

**Reference:**USSGL implementation guidance; Reductions of Expenditure Transfers Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 465000 Allotments - Expired Authority 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment 

  Credit 422500 Expenditure Transfers From Trust Funds - Receivable 

**Proprietary Entry**

Debit 575000 Expenditure Financing Sources - Transfers-In 

  Credit 131000 Accounts Receivable 

  Credit 133500 Expenditure Transfers Receivable

**The highlighted comment in A499 will also be added to TCs A502, F372, and F384.**

**A520**To record a payable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**Comment:**Transfer partner must use USSGL TC A516.  While it is acceptable to debit USSGL accounts 439400 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Reference:** Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

**Budgetary Entry**

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

**Proprietary Entry**

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

**The highlighted comment in A520 will also be added to TCs A530 and C458.**

**A710** To record earned revenue in the performing agency related to a reimbursable agreement or other income from a non-federal entity.

**Comment:** See USSGL TC C182. While it is acceptable to credit USSGL account 422200 in this situation, it is never acceptable for the balance in USSGL account 422200 to be a credit.

**Reference**: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

**Budgetary Entry**

Debit 425400 Reimbursements Earned - Collected From Non-Federal Sources

 Credit 422200 Unfilled Customer Orders With Advance

**Proprietary Entry**

Debit 231000 Liability for Advances and Prepayments

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

**The highlighted comment in A710 will also be added to TCs A711, D610, and F382.**

**A714** To record revenue earned in the performing agency for goods or services performed on a reimbursable order without an advance.

**Comment:** The ordering agency uses USSGL TC-B406. While it is acceptable to credit USSGL account 422100 in this situation, it is never acceptable for the balance in USSGL account 422100 to be a credit.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

**Budgetary Entry**

Debit 425100 Reimbursements Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

**Proprietary Entry**

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

**The highlighted comment in A714 will also be added to TCs A715, C182, C430, and D103.**

**B104** To record in a loan guarantee financing account a disbursement to a third party, where no asset is received. This transaction, for example, includes payments of default claims and interest supplements.

**Comment:**Also post USSGL TC-C428, which establishes the loan receivable after default. While it is acceptable to debit USSGL account 461000 in this situation, it is never acceptable for the balance in USSGL account 461000 to be a debit.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

**Budgetary Entry**

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

**Proprietary Entry**

Debit 218000 Loan Guarantee Liability

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

**The highlighted comment in B104 will also be added to TCs B106, B108, B114, B116, B122, B202, B302, B417, B428, B436, B452, C406, D112, D502, D626, and H402.**

**B126**To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:**Special and trust funds use USSGL account 411400. Also post USSGL TC A122 if authority was previously anticipated and apportioned or USSGL TC A123 if authority was previously anticipated in programs exempt from apportionment. Use budgetary entries for the amount of the premium. Also post USSGL TC B129 if accrued interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC B165 for securities acquired at a premium by nonfiduciary deposit funds. While it is acceptable to debit USSGL accounts 439400, 439700, 451000, and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

Debit 439400 Receipts Unavailable for Obligation Upon Collection 

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority 

Debit 439730 Appropriations Temporarily Precluded From Obligation 

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 462000 Unobligated Funds Exempt From Apportionment 

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

  Credit 427300 Interest Collected From Treasury 

**Proprietary Entry**

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities 

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities 

  Credit 101000 Fund Balance With Treasury

**The highlighted comment in B126 will also be added to TCs B129 and C604.**

**B137** To record the loss on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans. 

**Comment:** Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for Federal Financing Bank principal repayments resulting in a gain or loss. While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. 

**Reference:**USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest 

**Budgetary Entry**

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment 

 Debit 470000 Commitments - Programs Subject to Apportionment 

 Debit 472000 Commitments - Programs Exempt From Apportionment 

 Credit 490200 Delivered Orders - Obligations, Paid 

**Proprietary Entry**

 Debit 721200 Losses on Disposition of Borrowings 

 Credit 101000 Fund Balance With Treasury

**The highlighted comment in B137 will also be added to TCs B416, D107, D114, D122, D126, and F312.**

**B306** To record current-year undelivered orders without an advance.

**Comment**: To decrease obligation in the current year, reverse this transaction. While it is acceptable to debit USSGL accounts 461000, 462000, and 470000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Budgetary Entry**

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

**The highlighted comment in B306 will also be added to TC B308.**

**B309** To record current-year undelivered orders with an advance using a U.S. Debit Card.

**Comment:** See USSGL TC-B604 for the expense. While it is acceptable to debit USSGL account 470000 in this situation, it is never acceptable for the balance in USSGL account 470000 to be a debit.

**Reference:** USSGL implementation guidance; U.S. Debit Card Program

**Budgetary Entry**

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

**Proprietary Entry**

Debit 141000 Advances and Prepayments

 Credit 112500 U.S. Debit Card Funds

**The highlighted comment in B309 will also be added to TCs B310 and B606.**

**B314** To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs subject to apportionment.

**Comment**: While it is acceptable to debit USSGL accounts 461000 and 470000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting Guide

**Budgetary Entry**

Debit 461000 Allotments - Realized Resources

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

**Proprietary Entry**

None

**C110** To reclassify collections to liquidate prior-year deficiency. 

**Reference:** USSGL implementation guidance; Spending Authority From Offsetting Collections 

Applied to Liquidate a Deficiency 

**Comment:** While it is acceptable to credit USSGL account 426600 in this situation, it is never acceptable for the balance in USSGL account 426600 to be a credit.

**Budgetary Entry**

Debit 421200 Liquidation of Deficiency - Offsetting Collections 

   Credit 426000 Actual Collections of Governmental-Type Fees 

   Credit 426100 Actual Collections of Business-Type Fees 

   Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

   Credit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources 

   Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

**Proprietary Entry**

None

**The highlighted comment in C110 will also be added to TC F302.**

**C185** To record the collection of FECA receivables by the Department of Labor.

**Comment:** While it is acceptable to credit USSGL account 425100 in this situation, it is never acceptable for the balance in USSGL account 425100 to be a credit.

**Budgetary Entry**

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources

 Credit 425100 Reimbursements Earned - Receivable

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury

 Credit 132000 Funded Employment Benefit Contributions Receivable

**The highlighted comment in C185 will also be added to TCs C186, F144, and F386.**

**F106**To record the reductions of resources to match obligations in permanent indefinite funds. 

**Comment:**To record as an adjusting entry before preparing the preclosing trial balance. Do not process this transaction with USSGL TC-F108 unless indefinite authority needs further adjusting. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 461000 and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. 

**Reference:**USSGL implementation guidance 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Credit 439100 Adjustments to Indefinite Appropriations 

**Proprietary Entry**

Debit 310600 Unexpended Appropriations - Adjustments 

Credit 101000 Fund Balance With Treasury

**The highlighted comment in F106 will also be added to TCs F121, F122, F123, F127, and F147.**

**F108** To record a decrease against the indefinite current year appropriation derived from the General 

Fund of the U.S. Government when a warrant is received. The authority has not expired. 

**Comment:** Do not process this transaction unless indefinite authority needs further adjusting. 

Reverse entry for an increase. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 461000 and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. While it is acceptable to credit USSGL account 411900 in this situation, it is never acceptable for the balance in USSGL account 411900 to be a credit. 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Credit 411100 Debt Liquidation Appropriations 

Credit 411800 Reestimated Loan Subsidy Appropriation 

Credit 411900 Other Appropriations Realized 

**Proprietary Entry**

Debit 310100 Unexpended Appropriations - Appropriations Received 

Credit 101000 Fund Balance With Treasury

**F109** To record the removal of unfilled customer orders without advance in excess of obligations.

**Comment**: For expiring accounts only. To record as an adjusting entry before preparing the preclosing trial balance. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit. While it is acceptable to credit USSGL account 422100 in this situation, it is never acceptable for the balance in USSGL account 422100 to be a credit.

**Budgetary Entry**

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422100 Unfilled Customer Orders Without Advance

**Proprietary Entry**

None

**F110** To record the removal of unfilled customer orders with advance and to return advance in excess of 

obligations. 

**Comment**: For expiring accounts only. To record as an adjusting entry before preparing the preclosing trial balance. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit. While it is acceptable to credit USSGL account 422200 in this situation, it is never acceptable for the balance in USSGL account 422200 to be a credit.

**Budgetary Entry**

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Credit 422200 Unfilled Customer Orders With Advance 

**Proprietary Entry**

Debit 231000 Liability for Advances and Prepayments 

Credit 101000 Fund Balance With Treasury 

**F113**To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at year-end. 

**Comment:**Unobligated balances for indefinite contract or borrowing authority must be zero at year-end. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment 

  Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances 

  Credit 413300 Decreases to Indefinite Contract Authority 

  Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority 

**Proprietary Entry**

None

**F132** To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as preclosing when the total amount of current-year receipts is greater than the amount needed to cover current-year obligations.

**Comment**: Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough to cover current-year obligations. While it is acceptable to debit USSGL account 439700 in this situation, it is never acceptable for the balance in USSGL account 439700 to be a debit

**Reference**: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation

**Budgetary Entry**

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract Authority Previously Precluded From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously Precluded From Obligation

**Proprietary Entry**

None

**The highlighted comment in F132 will also be added to TCs F316, F334, and F354.**

**F148** To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts.~~To record the reduction of an appropriation with offsetting collections.~~ This transaction is accomplished with a negative appropriation warrant request submitted to Treasury. 

**Comment:**  This TC must occur before year end. Also, reverse TC B134 for the direct appropriations used. TC A104 is normally recorded before TC F148.

**Reference**: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections or Offsetting Receipts 

**Budgetary Entry**

Debit 424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected 

 Credit 411900 Other Appropriations Realized 

**Proprietary Entry**

Debit 310100 Unexpended Appropriations - Appropriations Received 

 Credit 101000 Fund Balance With Treasury

**F306** To record the closing of fiscal-year borrowing authority. 

**Comment:** While it is acceptable to credit USSGL account 414900 in this situation, it is never acceptable for the balance in USSGL account 414900 to be a credit.

**Budgetary Entry**

 Debit 414000 Substitution of Borrowing Authority 

 Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority 

 Debit 414400 Borrowing Authority Withdrawn 

 Debit 414500 Borrowing Authority Converted to Cash 

 Debit 414900 Borrowing Authority Carried Forward 

 Debit 439200 Permanent Reduction - New Budget Authority 

 Debit 439300 Permanent Reduction - Prior-Year Balances 

 Credit 414100 Current-Year Indefinite Borrowing Authority 

 Credit 414120 Current-Year Definite Borrowing Authority 

 Credit 414900 Borrowing Authority Carried Forward 

**Proprietary Entry**

 None

**F308** To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds. 

**Comment:**While it is acceptable to debit USSGL accounts 451000, 461000, and 470000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Budgetary Entry**

 Debit 442000 Unapportioned Authority - Pending Rescission 

 Debit 443000 Unapportioned Authority - OMB Deferral 

 Debit 451000 Apportionments 

 Debit 461000 Allotments - Realized Resources 

 Debit 470000 Commitments - Programs Subject to Apportionment 

 Credit 445000 Unapportioned - Unexpired Authority 

**Proprietary Entry**

 None 

Page 2 of 2April 20, 2022 IRC Handout