**Updates FY 2024 and FY 2025**

**A176** To record the substitution of contract authority by unfilled customer orders without  

          advance.  

**Comment:** This transaction only applies to DOD Working Capital Fund. Also post    

                              reversal of USSGL TC A123.  

****

**Budgetary Entry**

          Debit	   421100 Anticipated Reimbursements Used for Substitution or Liquidation of  

          		   Contract Authority     

              Credit	        413200 Substitution of Contract Authority  

****

**Proprietary Entry**

          None

*Justification: Update transaction to also post the reversal of TC A123.*

**A532**	To record the receivable for amounts to be transferred in of unrealized non-expenditure (non-allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**Comment:**	For cash management purposes, the funds remain invested until needed for disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization and is only permissible under specific circumstances. Use USSGL account 416000 if the transfer was previously anticipated, and post USSGL TC A123.

**Reference:**~~USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances.~~ Pending USSGL implementation guidance; Non-Expenditure Transfers Scenario.

**Budgetary Entry**

****Debit	417100	Non-Allocation Transfers of Invested Balances – Receivable

           Debit 	449000      Anticipated Resources – Unapportioned Authority

****   Credit	   416000		Anticipated Transfers – Current-Year Authority

****   Credit	   445000		Unapportioned – Unexpired Authority  

**Proprietary Entry**

****Debit	133000	Receivable for Transfers of Currently Invested Balances

****   Credit	   575500		Non-Expenditure Financing Sources - Transfers-In – Other

*Justification:  Update required to allow this transaction code to pair with TC A534 and the new non-expenditure transfer scenario being developed.*

**A534**	To record the payable for amounts to be transferred out of unrealized non-expenditure (non-allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**Comment:**	For cash management purposes, the funds remain invested until needed for disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization and is only permissible under specific circumstances. While it is acceptable to debit USSGL accounts 445000~~, 451000, 461000, & 462000~~in this situation, it is never acceptable for the balance in any of these accounts to be a debit.

**Reference:**~~USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances~~Pending USSGL implementation guidance; Non-Expenditure Transfers Scenario.

**Budgetary Entry**

****Debit	445000      Unapportioned – Unexpired Authority

	Debit	416000      Anticipated Resources - Unapportioned Authority

****~~Debit	451000	Apportionments~~

****~~Debit	461000	Allotments - Realized Resources~~

****~~Debit	462000	Unobligated Funds Exempt From Apportionment~~

****   Credit	   417200		Non-Allocation Transfers of Invested Balances – Payable

 	   Credit	   449000		Anticipated Resources - Unapportioned Authority

**Proprietary Entry**

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

****   Credit	   215000		Payable for Transfers of Currently Invested Balances

*Justification:  Update required to allow this transaction code to pair with TC A532 and the new non-expenditure transfer scenario being developed.*

**D610**     To record the realized gain from the revaluation to US dollars for Special Drawing

****Right allocations.

****

**Comment:**       For the Department of Treasury use only. ~~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:**Other USSGL Guidance: Accounting and Reporting Exchange

****Stabilization Fund

****

**Budgetary Entry**

****Debit                 497100          Downward Adjustments of Prior-Year Unpaid Delivered  

                                                               Orders - Obligations, Recoveries

****    Credit               463500              Funds Not Available - Adjustments to the Exchange 

                                                                     Stabilization Fund (ESF)

**Proprietary Entry**

****Debit                 219300          Allocation of Special Drawing Rights (SDRs)

****  Credit                 719000           Other Gains

*Justification:  Update required because USSGL account 422200 is not in TC D610.*

Draft	Page 1 of 2	February 15, 2024 IRC Handout