USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 1 Account Title: International Monetary Fund – Letter of Credit Account Number: 119305 Normal Balance: Credit Definition: This account is used to record the Letter of Credit for the International Monetary Fund. This USSGL the Department of the Treasury. This account does not close at yearend. Justification: Breaking out USSGL 119305 for transparency with Table 6 in the MTS and to provide additional 

Financial Report of the United States Government. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

119305 International Monetary Fund – Letter 

of Credit 

N P C B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 2 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

119305 Line 7 N/A N/A N/A Line 2.1 N/A 

USSGL 

Account 

SF133 Schedule P SBR 

119305 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 3 Account Title: International Monetary Fund – Receivable/Payable Currency Valuation Adjustment Account Number: 119306 Normal Balance: Debit Definition: This account is used to record the receivable and payable associated with currency valuation adjustmInternational Monetary Fund is in SDRs. Although the normal balance for this account is debit, it is acceptable fhave a credit balance. This USSGL can only be used by the Department of the Treasury. This account does not 

Justification: Breaking out USSGL 119306 for transparency with Table 6 in the MTS and to provide additional 

Financial Report of the United States Government. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

119306 International Monetary Fund – 

Receivable/Payable Currency Valuation Adjustment 

N P D B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 4 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

119306 Line 7 N/A N/A N/A Line 2.1 N/A 

USSGL 

Account 

SF133 Schedule P SBR 

119306 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 5 Account Title: International Monetary Fund – Dollar Deposits with the IMF Account Number: 119307 Normal Balance: Credit Definition: This account is used to record the dollar deposits with IMF. This USSGL can only be used by the D

Treasury. This account does not close at yearend. Justification: Breaking out USSGL 119307 for transparency with Table 6 in the MTS and to provide additional 

Financial Report of the United States Government. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

119307 International Monetary Fund – Dollar 

Deposits with the IMF 

N P C B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 6 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

119307 Line 7 N/A N/A N/A Line 2.1 N/A 

USSGL 

Account 

SF133 Schedule P SBR 

119307 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 7 Account Title: International Monetary Fund – Currency Holdings Account Number: 119309 Normal Balance: Debit Definition: This account is used to record currency holdings for the International Monetary Fund. This USSGL the Department of the Treasury. This account does not close at yearend. Justification: Breaking out USSGL 119309 for transparency with Table 6 in the MTS and to provide additional 

Financial Report of the United States Government. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

119309 International Monetary Fund – 

Currency Holdings 

N P D B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 8 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

119309 Line 7 N/A N/A N/A Line 2.1 N/A 

USSGL 

Account 

SF133 Schedule P SBR 

119309 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 9 Account Title: International Monetary Fund – Reserve Position Account Number: 119333 Normal Balance: Debit Definition: This account is used to record the reserve position for the International Monetary Fund. This USSGL the Department of the Treasury. This account does not close at yearend. Justification: Breaking out USSGL 119333 for transparency with Table 6 in the MTS and to provide additional 

Financial Report of the United States Government. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

119333 International Monetary Fund – 

Reserve Position 

N P D B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 10 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

119333 Line 7 N/A N/A N/A Line 2.1 N/A 

USSGL 

Account 

SF133 Schedule P SBR 

119333 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 11 Account Title: Other Appropriations Realized - International Monetary Fund Account Number: 411990 Normal Balance: Debit Definition: The amount of budget authority appropriated for International Monetary Fund as specified in the app

This USSGL can only be used by the Department of the Treasury. Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing and will show nResources or Status of Budgetary Resources. This USSGL will not crosswalk to the SF 133, Schedule P or StatemResources. However, it will keep the relationship between Proprietary and Budgetary for appropriations receiveAttribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

411990 Other Appropriations Realized - 

International Monetary Fund 

N B D E D/C P 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 

 D 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 12 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

411990 N/A N/A N/A N/A N/A N/A 

USSGL 

Account 

SF133 Schedule P SBR 

411990 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 11X0003, 11X0004, and 11X0074. 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 13 Account Title: Allocation Transfers of Current-Year Authority for Noninvested Accounts - International MonetAccount Number: 417590 Normal Balance: Debit Definition: The amount of new budget authority transferred between a parent Treasury Appropriation Fund Symreceiving TAFS via an accomplished nonexpenditure transfer, during the fiscal year, when no investment authoriUSSGL account is to be recorded for International Monetary Fund. Although the normal balance for this account 

acceptable for this account to have a credit balance. This USSGL can only be used by the Department of the TreJustification: Implementing P.L. 114-113 as this fund has been designated a means of financing and will show nResources or Status of Budgetary Resources. This USSGL will not crosswalk to the SF 133, Schedule P or StatemResources. However, it will keep the relationship between Proprietary and Budgetary for transfers. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

417590 Allocations Transfers of Current Year 

Authority for Non-Invested Accounts - International Monetary Fund 

N B D E D/C P/S 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 

 D F ### #### 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 14 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

417590 N/A N/A N/A N/A N/A N/A 

USSGL 

Account 

SF133 Schedule P SBR 

417590 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 11X0003, 2011X0003, 11X0004, 11X007
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 15 Account Title: Allocation Transfers of Prior-Year Balances - International Monetary Fund Account Number: 417690Normal Balance: DebitDefinition: The amount of unobligated prior-year balances transferred between a parent Treasury Appropriation 

(TAFS) and a receiving TAFS via an accomplished nonexpenditure transfer. This USSGL account is to be recor

Monetary Fund. Although the normal balance for this account is debit, it is acceptable for this account to have a USSGL can only be used by the Department of the Treasury. Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing and will show nResources or Status of Budgetary Resources. This USSGL will not crosswalk to the SF 133, Schedule P or StatemResources. However, it will keep the relationship between Proprietary and Budgetary for transfers. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

417690 Allocations Transfers of Prior Year 

Balances - International Monetary Fund 

N B D E D/C P/S 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

Reduction 

Type Fund Type 

Reporting 

Type 

Financing 

Account 

Code 

TAS 

Status

Tr

C

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 

 D F ### #### 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 16 

BA Code 

 EG U N U 

Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

417690 N/A N/A N/A N/A N/A N/A 

USSGL 

Account 

SF133 Schedule P SBR 

417690 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 11X0003, 2011X0003, 11X0004, 11X007
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 17 Account Title: Total Actual Resources - Collected - International Monetary FundAccount Number: 420190Normal Balance: Debit Definition: This account is used at yearend closing to consolidate the total amount of actual resources collected the International Monetary Fund that does not crosswalk to the budgetary reports. This account does not close at 

USSGL can only be used by the Department of the Treasury. 

Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing and will show nResources or Status of Budgetary Resources. This USSGL will not crosswalk to the SF 133, Schedule P or StatemResources. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

420190 Total Actual Resources - Collected - 

International Monetary Fund 

N B D B/E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Financial Statements:

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 18 

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

420190 N/A N/A N/A N/A N/A N/A 

USSGL 

Account 

SF133 Schedule P SBR 

420190 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 11X0003, 2011X0003, 11X0004, 11X007
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 19 Account Title: Unobligated Funds Exempt From Apportionment - International Monetary Fund Account Number: 462090 Normal Balance: Credit Definition: The amount of unobligated budgetary resources in programs exempt from apportionment that is avacommitment and obligation for the International Monetary Fund. This account does not close at yearend. This ac

at yearend. This USSGL can only be used by the Department of the Treasury. Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing and will show nResources or Status of Budgetary Resources. This USSGL will not crosswalk to the SF 133, Schedule P or StatemResources. Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

462090 Unobligated Funds Exempt From 

Apportionment - International Monetary Fund 

N B D B/E D/C 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 20 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

462090 N/A N/A N/A N/A N/A N/A 

USSGL 

Account 

SF133 Schedule P SBR 

462090 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 11X0003, 2011X0003, 11X0004, 11X007
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 21 Account Title: Gains on International Monetary Fund AssetsAccount Number: 719090 Normal Balance: Credit Definition: The gain on assets resulting from valuation changes on International Monetary Fund assets. This USused by the Department of the Treasury. Justification: To be used with the new BETC so that gains will be reflected on MTS Table 5.Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

719090 Gains on International Monetary Fund 

Assets 

N P C E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 

 X N 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 22 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

719090 Line 33 Line 2 N/A N/A Line 9.2 Line 11 

USSGL 

Account 

SF133 Schedule P SBR 

719090 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 and 2011X0074 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 23 Account Title: Losses on International Monetary Fund Assets Account Number: 729090Definition: The losses on assets resulting from valuation changes on International Monetary Fund assets. This Uused by the Department of the Treasury. Justification: To be used with the new BETC so that gains will be reflected on MTS Table 5. 

Attribute Table: 

No. USSGL Account Title Anticipated Budg/

Prop 

Norm 

Bal 

Begin

/End 

Debit/

Credit 

AutTyp

Cod

729090 Losses on International Monetary 

Fund Assets 

N P C E D/C 

Program 

Rpt Cat 

Reimb 

Flag 

Year 

of 

BA 

Reduction 

Type Fund Type 

Reporting 

Type 

Code 

Financing 

Account 

Code 

TAS 

Status

Tr

C

 EG U N U 

Avail 

Time 

BEA Cat Borrow 

Source 

Budgetary 

Impact 

Indicator 

Cohort 

Yr 

Cust/ 

Noncust 

Exch/ 

Nonexch 

Fed/ 

Non

Fed 

Trading 

Ptnr 

Tradin

Ptnr 

Main 

 X N 
USSGL: Effective for FY 2016 

Bulletin No. 2016‐05 24 Financial Statements:

USSGL 

Account 

Balance Sheet Statement 

of Net Cost 

Statement 

of Changes 

in Net 

Position 

Statement of 

Custodial 

Activity 

Reclassified 

Balance 

Sheet 

Reclassif

Net Co

729090 Line 33 Line 1 N/A N/A Line 9.2 Line 2 

USSGL 

Account 

SF133 Schedule P SBR 

729090 N/A N/A N/A RC Table: N/A (Note, RC Table may not be needed if the account does not reciprocate.) Validations: Yes/No? Yes – can only be used by the Department of the Treasury and in TAS 2011X0003 and 2011X0074