Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 1 IRC Handout April 22, 2014

PROPOSED CHANGES TO CURRENT TRANSACTION CODES FOR FISCAL 2015

A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 211000 Accounts Payable

B210 To record the payment of remuneration.

Comment: For the Department of Treasury use only. Due to the unique budgetary 

reporting by the Exchange Stabilization Fund, no outlay is reported.

Reference: Other Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

Debit 490100 Delivered Orders - Obligations, Unpaid

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

Sources

Proprietary Entry

Debit 211000 Accounts Payable

Debit 633800 Remuneration Interest

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau 

of the Fiscal Service
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 2 IRC Handout April 22, 2014

B444 To record the IMF annual Special Drawing Right assessment accrual.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

C113 To record receipt of coupon payment and interest collection on non-federal securities.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167000 Foreign Investments

 Credit 134200 Interest Receivable - Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 3 IRC Handout April 22, 2014

C115 To record interest payments received from ESF foreign currency investments for Time 

Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange 

Stabilization Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

C119 To record the receipt of remuneration.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

 Credit 579000 Other Financing Sources
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 4 IRC Handout April 22, 2014

C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund 

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 134200 Interest Receivable - Investments

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 167000 Foreign Investments

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term 

bonds) sold at PAR and receive a coupon payment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange 

Stabilization Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 5 IRC Handout April 22, 2014

C148 To record the payback of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

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

Fiscal Service

 Credit 135000 Loans Receivable

 Credit 531200 Interest Revenue – Loans Receivable/Univested Funds

C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency 

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 6 IRC Handout April 22, 2014

C419 To record accrual of interest receivable on non-federal securities with a bond premium.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

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

Sources

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 167200 Premium on Foreign Investments

 Credit 531100 Interest Revenue - Investments

C423 To record accrual of interest receivable on non-federal securities with a bond discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 7 IRC Handout April 22, 2014

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a premium

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

 Credit 167200 Premium on Foreign Investments

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167100 Discount on Foreign Investments

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 8 IRC Handout April 22, 2014

C784 To record the monthly redemption, investment and interest with the Bureau of the Fiscal 

Service.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

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

Fiscal Service

 Credit 531100 Interest Revenue - Investments

D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund 

assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 429500 Adjustments to the Exchange Stabilization Fund

Proprietary Entry

Debit 729000 Other Losses

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 9 IRC Handout April 22, 2014

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization 

Fund assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 719000 Other Gains

D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund 

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund.

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 718100 Unrealized Gain - Exchange Stabilization Fund
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 10 IRC Handout April 22, 2014

D594 To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 429500 Adjustments to the Exchange Stabilization Fund

Proprietary Entry

Debit 728100 Unrealized Losses - Exchange Stabilization Fund

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

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.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 219300 Allocation of Special Drawing Rights (SDRs)

 Credit 719000 Other Gains
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 11 IRC Handout April 22, 2014

D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights

Debit 633000 Other Interest Expenses

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Other Gains for Accrued Special Drawing Right (SDR) Interest 

and Charges 

D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

Debit 463500 Funds Not Available – Adjustments to the Exchange Stabilization 

Fund

Debit 463000 Funds Not Available for Commitment/Obligation

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights

Debit 633000 Other Interest Expenses

Debit 729100 Other Losses for Accrued Special Drawing Right (SDR) Interest 

and Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2015 Reporting

Supplement Section III

T/L S2 14-01 III - 12 IRC Handout April 22, 2014

D616 To record the true up of Special Drawing right interest accrual and charges for the 

Quarter.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization 

Fund

Budgetary Entry

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

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

Debit 119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing 

Rights

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 134400 Interest Receivable on Special Drawing Rights