Handout Draft IRC Meeting August 23, 2023

Non-Expenditure Related Updates:

USSGL Revision Effective 2024:

Account Title: Anticipated Resources - Unapportioned Authority 

Account Number: 449000 

Normal Balance: Credit

Definition: This account is used for the amount of anticipated unobligated budgetary resources not yet 

apportioned. These funds are not available for obligation. Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to have a debit 

balance.

Justification: To provide additional clarification regarding the use of the USSGL account. 

TC Revisions Effective 2024:

A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

unexpended appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A460, TCA472, TC-A474, and TC-A476. Refer to conventions and limitations listed on the 

cover sheet at the beginning of this section. 

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS 

Budgetary Entry

Debit 465000 Allotments - Expired Authority 

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations 

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury 
Handout Draft IRC Meeting August 23, 2023

A470 To record in the transferring agency the anticipated transfer-out of current-year authority or prioryear balances. that were previously anticipated

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose 

Proprietary Entry

None 

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations. 

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section. 

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts 

 Debit 417600 Allocation Transfers of Prior – Year Balances

Debit 419000 Transfers - Prior-Year Balances

 Debit 419100 Balance Transfers - Extension of Availability Other Than 

 Reappropriation 

 Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

 Purpose 

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose 

Proprietary Entry

Debit 101000 Fund Balance With Treasury 

 Credit 310200 Unexpended Appropriations - Transfers-In
Handout Draft IRC Meeting August 23, 2023

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds credit USSGL account 575500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Debit 417600 Allocation Transfers of Prior – Year Balances

Debit 419000 Transfers - Prior-Year Balances

 Debit 419100 Balance Transfers - Extension of Availability Other Than Reappropriation

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Handout Draft IRC Meeting August 23, 2023

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 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

 Reappropriation

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury