**Proposed TC Changes for FY 2021**

**A197**To record Fund Balance With Treasury while awaiting a warrant. ~~under a continuing~~

~~resolution as determined by the Office of Management and Budget's automatic apportionment~~

~~bulletin.~~

**Comment:**Also post USSGL TC-A196 to record the appropriation provided under the 

continuing resolution or newly enacted appropriation. This transaction also may be used to 

record additional funding provided under a revised or extended continuing resolution as well as a 

newly enacted appropriation. Under revisions or extensions of continuing resolutions, reverse 

USSGL TC-A128. Use while awaiting a warrant derived from the General Fund of the U.S. 

Government. 

**Reference:**USSGL implementation guidance; Appropriations Provided by a Continuing

Resolution Scenario 

**Budgetary Entry**

None 

**Proprietary Entry**

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant 

   Credit 309000 Unexpended Appropriations While Awaiting a Warrant

**Justification:** To make the language clearer for TC A197.

**B121**To record principal repayments at par value to the Bureau of the Fiscal Service and the

Federal Financing Bank that were not previously anticipated. For example, this transaction

includes repayments of principal, repayments due to modifications of credit reform loans, and

repayments of capitalized loan interest from non-credit reform loans.

**Comment:**Also post USSGL TC-B135 if a gain results from an early repayment for non-credit

reform loans. Also post USSGL TC-B137 if a loss results from an early repayment for non-

credit reform loans. See USSGL TC-B131 for principal repayments with a gain or loss as a result

of FFB early repayments, or modifications of credit reform loans.  If posting TC-B404, record a 

debit to USSGL account 461000.

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

With Capitalized Interest

**Budgetary Entry**

Debit 445000 Unapportioned Authority

Debit 461000 Allotments – Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

   Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash

   Credit 414600 Actual Repayments of Debt, Current-Year Authority

   Credit 414700 Actual Repayments of Debt, Prior-Year Balances

**Proprietary Entry**

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit 252000 Principal Payable to the Federal Financing Bank

   Credit 101000 Fund Balance With Treasury

**Justification:** To add USSGL account 461000 to TC B121. USSGL account 461000 is needed when an agency has a downward adjustment to a current-year order.

**D120**To record a downward adjustment to unpaid prior-year undelivered orders. 

**Comment:**Prior-year adjustments are used only in year 2 and later. The goods, services, or invoices have not been received. Record USSGL account 465000 if the authority has expired. If an amount was originally obligated against indefinite borrowing authority, then post TC D-138.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations 

**Budgetary Entry**

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations,

Recoveries 

   Credit 445000 Unapportioned Authority 

   Credit 461000 Allotments - Realized Resources 

   Credit 462000 Unobligated Funds Exempt From Apportionment 

   Credit 465000 Allotments - Expired Authority 

**Proprietary Entry**

None

**Justification:**To record a comment for TC D-138 when an amount was originally obligated against indefinite borrowing authority.

**Proposed TC Changes for FY 2022**

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

**Budgetary Entry**

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out 

Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn 

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash 

Debit 414201 Modification Adjustment Transfer of Borrowing Authority Converted to Cash 

Debit 414202 Actual Repayment of Borrowing Authority Converted to Cash – Prior-Year Balances

Debit 414600 Actual Repayments of Debt, Current-Year Authority 

Debit 414700 Actual Repayments of Debt, Prior-Year Balances 

Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year 

Authority 

Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances 

Debit 415900 Repayment of Repayable Advances - Current-Year Authority 

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances 

Debit 419700 Balance Transfers-Out - Expired to Expired 

Debit 420100 Total Actual Resources - Collected 

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables 

Debit 435400 Appropriation Withdrawn 

Debit 435500 Cancellation of Appropriation From Unavailable Receipts 

Debit 435600 Cancellation of Appropriation From Invested Balances 

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury Securities 

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority 

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances 

Debit 439000 Reappropriations - Transfers-Out 

Debit 439100 Adjustments to Indefinite Appropriations 

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

   Credit 411100 Debt Liquidation Appropriations 

   Credit 411200 Liquidation of Deficiency - Appropriations 

   Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts 

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

   Credit 411500 Loan Subsidy Appropriation 

   Credit 411600 Debt Forgiveness Appropriation 

   Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

   Credit 411700 Loan Administrative Expense Appropriation 

   Credit 411800 Reestimated Loan Subsidy Appropriation 

   Credit 411900 Other Appropriations Realized 

   Credit 411910 Indefinite Appropriation - Upward Adjustments 

   Credit 412500 Loan Modification Adjustment Transfer Appropriation 

   Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In 

   Credit 413800 Appropriation to Liquidate Contract Authority 

   Credit 414800 Resources Realized From Borrowing Authority 

   Credit 415000 Reappropriations - Transfers-In 

   Credit 416700 Allocations of Realized Authority - Transferred From Invested Balances 

   Credit 417000 Transfers - Current-Year Authority 

   Credit 417300 Non-Allocation Transfers of Invested Balances – Transferred

   Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts 

   Credit 417600 Allocation Transfers of Prior-Year Balances 

   Credit 419000 Transfers - Prior-Year Balances 

   Credit 419100 Balance Transfers - Extension of Availability Other Than Reappropriations 

   Credit 419200 Balance Transfers - Unexpired to Expired 

   Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

   Credit 419500 Transfer of Obligated Balances 

   Credit 419600 Balance Transfers-In - Expired to Expired 

   Credit 420100 Total Actual Resources - Collected 

   Credit 421200 Liquidation of Deficiency - Offsetting Collections 

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

   Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

   Credit 425400 Reimbursements Earned - Collected From Non-Federal Sources 

   Credit 425500 Expenditure Transfers from Trust Funds - Collected 

   Credit 426000 Actual Collections of Governmental-Type Fees 

   Credit 426100 Actual Collections of Business-Type Fees 

   Credit 426200 Actual Collections of Loan Principal 

   Credit 426300 Actual Collections of Loan Interest 

   Credit 426400 Actual Collections of Rent 

   Credit 426500 Actual Collections From Sale of Foreclosed Property 

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

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

   Credit 427100 Actual Program Fund Subsidy Collected 

   Credit 427300 Interest Collected From Treasury 

   Credit 427500 Actual Collections From Liquidating Fund 

   Credit 427600 Actual Collections From Financing Fund 

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

   Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds 

**Proprietary Entry**

None

**Justification:** To add proposed new USSGL account 414202 to TC F302.

Page 2 of 2IRC Handout February 10, 2021