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Voting Ballot August 17, 2022 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #22-03 

The USSGL staff presented the Draft Voting Ballot #22-03 at the August 17, 2022 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to revise the USSGL 

account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM August 24, 2022. 

FISCAL YEAR 2022 

ADD: CHANGE: 

414910 Yes ___ No ___ 

423500 Yes ___ No ___ 

DELETE: 

FISCAL YEAR 2023 

ADD: CHANGE:

408000 Yes ___ No ___ 214900 Yes ___ No ___

411920 Yes ___ No ___ 

438600 Yes ___ No ___ 

438900 Yes ___ No ___ 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Voting Ballot August 17, 2022 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Borrowing Authority Carried Forward - Transferred

Account Number: 414910 

Normal Balance: Debit 

Definition: This account is used to record the amount in USSGL account 414900, "Borrowing 

Authority Carried Forward," transferred from one Treasury Appropriation Fund Symbol (TAFS) to 

another. Although the normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.

Justification: This account is needed to record the amount in USSGL account 414900, "Borrowing 

Authority Carried Forward," transferred from one Treasury Appropriation Fund Symbol (TAFS) to 

another. 

Account Title: Uncollected Subsidy from Program Account - Transferred

Account Number: 423500 

Normal Balance: Debit 

Definition: This account is used to record the amount in USSGL account 422300, " Uncollected 

Subsidy from Program Account," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.

Justification: This account is needed to record the amount in USSGL account 422300, " 

Uncollected Subsidy from Program Account," transferred from one Treasury Appropriation Fund 

Symbol to another. 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022 

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2022 
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Voting Ballot August 17, 2022 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Federal Financing Bank (FFB) – Anticipated Net Principal Payments

Account Number: 408000

Normal Balance: Debit

Definition: This account is used by the Federal Financing Bank (FFB) to record the net amount of 

anticipated Agency or guaranteed principal received in excess (or deficit) of principal repaid to the 

Bureau of Fiscal Service. Although the normal balance of this account is debit, it is acceptable for 

this account to have a credit balance. Only the FFB may use this account. 

 

Justification: In July 2021, a new USSGL 412250 was created for the Federal Financing Bank to 

be used to record the net amount of agency or guaranteed principal received by the FFB in excess 

(or deficit) of the amount of principal repaid to the Bureau of Fiscal Service during the fiscal year. 

At the time, a corresponding general ledger account was not requested to be added for the 

anticipated amount of these net principal receipts. 

Account Title: Mandated Non-Expenditure Transfer Under a Continuing Resolution 

Account Number: 411920 

Normal Balance: Debit 

Definition: This account is used to record the amount of budget authority derived from a mandated

non-expenditure transfer in an appropriation Act referenced in section 101 of a continuing 

resolution (CR) that is factored into the rate for operations of both the giving and receiving Treasury 

Appropriation Fund Symbols (TAFS) (see OMB Circular No. A-11 Section 123.) After the 

enactment of the appropriation Act, adjust the amount as identified in the Act and continue to report 

the mandated non-expenditure transfer amount in this account until the amount is actually 

transferred after the enactment of a CR. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. This account reflects activity that must adjust to 

zero before the fourth quarter adjusted trial balance submission. 

Justification: This account is needed to record mandated non-expenditure transfers under a 

continuing resolution (CR). 

Account Title: Anticipated Permanent Reduction – Indefinite New Budget Authority 

Account Number: 438600 

Normal Balance: Credit 

Definition: This account is used to record the current estimate of the anticipated amount of 

indefinite new budget authority permanently reduced by enacted legislation. For amounts 

appropriated from the General Fund of the U.S. Government or from unavailable receipts, there is 

an impact on fund balance. Also use this account to record reductions in special or nonrevolving 

trust fund expenditure Treasury Appropriation Fund Symbols (TAFS) funded by special or 

nonrevolving trust fund unavailable receipt accounts. Amounts classified as anticipated temporary 

reductions of indefinite new budget authority are posted to USSGL account 438900, "Anticipated 

Temporary Reduction – Indefinite New Budget Authority." This account reflects activity that must 

adjust to zero before the fourth quarter adjusted trial balance submission. 

Justification: This account is needed to reflect the anticipated version of USSGL account 439200. 
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Voting Ballot August 17, 2022 

Account Title: Anticipated Temporary Reduction - Indefinite New Budget Authority 

Account Number: 438900 

Normal Balance: Credit 

Definition: This account is used to record the current estimate of anticipated amount of indefinite 

new budget authority temporarily reduced by enacted legislation in special and nonrevolving trust 

Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by the 

Department of the Treasury as "available." This account also may be used in revolving funds or for 

anticipated reductions of spending authority from offsetting collections only if it is deemed 

appropriate by Office of Management and Budget and/or a specific legislative action. For 

anticipated permanent reductions against indefinite new budget authority, refer to USSGL account 

438600, "Anticipated Permanent Reduction – Indefinite New Budget Authority." This account 

reflects activity that must adjust to zero before the fourth quarter adjusted trial balance submission. 

Justification: This account is needed to reflect the anticipated version of USSGL account 438200.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Accrued Interest Payable on Uninvested Funds

Account Number: 214900 

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to Treasury for 

borrowings of uninvested funds. This account does not close at year-end. 

Justification: To clarify the nature of the interest accrued and owed to federal trading partners on 

Uninvested Funds. The term “to Treasury” left confusion as to the nature of the USSGL account.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2023