BUDGETARY USSGL ACCOUNT CHANGES – FY 2019

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Account Title: Modification adjustment transfer of Borrowing Authority Converted to Cash 

Account Number: 414201

Normal Balance: Credit 

Definition: Amounts transferred to the General Fund of the U.S. Government by a capital transfer of exercised 

borrowing authority converted to cash to pay for a Modification Adjustment Transfer (MAT).

Justification: If the financing account makes a modification adjustment transfer (MAT) to the general fund, this transfer 

is recorded as a capital transfer derived from unobligated balances and/or offsetting collections. If there is not enough 

cash from these sources, the financing fund would exercise borrowing authority to pay the MAT. 

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Account Number: 435400

Account Title: Appropriation Withdrawn

Normal Balance: Credit

Definition: The amount of indefinite appropriations derived from the general fund of the US Treasury withdrawn due to 

recoveries of prior- year obligations.

Justification: A new USSGL account is needed to withdraw any recoveries of prior-year obligations previously recorded 

against indefinite appropriations derived from the general fund of the US Treasury. If there are upward adjustments of 

existing obligations, agency will request Treasury warrant to cover those obligations. 

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Account Number: 438500

Account Title: Temporary Sequester Returned for Cancellation 

Normal Balance: Debit

Definition: The amount of appropriation (derived from the general fund of the US Treasury) or offsetting collections 

previously sequestered in the unexpired available but unavailable for obligation in the subsequent fiscal year that must 

be made available for cancellation.

Justification: In FY 2013, sequestration was recorded for the first time in many fiscal years. In FY 2018, annual or multiyear TAFS will cancel and any temporary sequestration that is unavailable for obligation must be made available for 

cancellation. 

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Account Title: Receipts Unavailable for Obligation Upon Collection - Current-Year Authority

Account Number: 439400 

Normal Balance: Credit 
BUDGETARY USSGL ACCOUNT CHANGES – FY 2019

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Definition: The amount of receipts that, immediately upon collection, is not available for obligation. These receipts, or a 

portion thereof, may be available for investment before becoming available for obligation. For example, the authorizing 

legislation may specify a portion of the receipts is available for obligation, while the entire amount of the receipts is 

available for investment. This account does not close at yearend.

Justification: Since deleting USSGL account 439401, remove “- Current – Year Authority” from the title of USSGL 

account 439400.

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Account Title: Receipts Unavailable for Obligation Upon Collection - Prior-Year Balances 

Account Number: 439401 

Normal Balance: Credit 

Definition: The unobligated balance of the amount of receipts that, immediately upon collection, is not available for 

obligation. These receipts, or a portion thereof, may be available for investment before becoming available for 

obligation. For example, the authorizing legislation may specify a portion of the receipts is available for obligation, while

the entire amount of the receipts is available for investment. This balance is the result of recoveries of prior year 

obligations and/or unobligated balance transfers in.

Justification: Until agencies show the legal requirement for this type of budgetary USSGL account, OMB is requesting its 

deletion.

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Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year Authority

Account Number: 439500 

Normal Balance: Credit 

Definition: This authority (temporarily withheld by reason of specific statutory restrictions) may not be used until the 

specific legal requirements are met. This account reflects activity that must adjust to zero before the fourth-quarter 

adjusted trial balance submission.

Justification: Currently, Department of Transportation has an annual administrative limitation on contract authority 

that includes all budgetary resources (i.e., new budget authority and unobligated balances) so USSGL account 439501 is 

necessary to establish.

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Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Prior-Year Authority

Account Number: 439501

Normal Balance: Credit 

Definition: Unobligated balance is part of an annual administrative limitation whereby all of the budgetary resources

(temporarily withheld by reason of specific statutory restrictions) may not be used until the specific legal requirements 
BUDGETARY USSGL ACCOUNT CHANGES – FY 2019

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are met. This account reflects activity that must adjust to zero before the fourth-quarter adjusted trial balance 

submission.

Justification: Currently, Department of Transportation has an annual administrative limitation on contract authority 

that includes all budgetary resources (i.e., new budget authority and unobligated balances) so USSGL account 439501 is 

necessary to establish.

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Account Title: Offsetting Collections Temporarily Precluded From Obligation - Current-Year Balances

Account Number: 439800 

Normal Balance: Credit 

Definition: The amount of offsetting collections that becomes unavailable for obligation until specific legal requirements 

are met. This account does not close at yearend.

Justification: Since deleting USSGL account 439801, remove “- Current – Year Authority” from the title of USSGL 

account 439800.

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Account Title: Offsetting Collections Temporarily Precluded From Obligation - Prior-Year Balances 

Account Number: 439801 

Normal Balance: Credit 

Definition: The unobligated balance of the amount of offsetting collections that becomes unavailable for obligation until 

specific legal requirements are met. The balance is the result of recoveries of prior year obligations and/or unobligated 

balance transfers in.

Justification: Until agencies show the legal requirement for this type of budgetary USSGL account, OMB is requesting its 

deletion.