Board Ballot 1 December 5, 2017

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #17-02

The USSGL staff presented the Draft Voting Ballot #17-02 at the December 5, 2017, 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. 

Provide a detailed justification for all “no” votes. Fax page 1 and any attachments containing comments or justifications 

for negative votes to 304-480-5176 or vote via Survey Monkey. 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 December 12, 2017.

Revisions: None

FISCAL YEAR 2017

ADD: CHANGE:

None None

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None

FISCAL YEAR 2018

ADD: CHANGE:

320110 Pg. 2 Yes___ or No___ 415900 Pg. 3 Yes___ or No___

415901 Pg. 2 Yes___ or No___ 439400 Pg. 3 Yes___ or No___

439401 Pg. 2 Yes___ or No___ 439700 Pg. 3 Yes___ or No___

439801 Pg. 2 Yes___ or No___ 439701 Pg. 4 Yes___ or No___

439800 Pg. 4 Yes___ or No___

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None 

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
Board Ballot 2 December 5, 2017

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2018

Proposed Account Title: Appropriations Outstanding - Transfers

Proposed Account Number: 320110

Proposed Normal Balance: Debit

Proposed Definition: The amount of unexpended appropriations, from current or prior years, 

transferred during the fiscal year. Although the normal balance for this account is debit, it is acceptable 

in certain instances for this account to have a Credit balance. This account is for the General Fund of the 

U.S. Government use only.

Justification: To provide a mechanism for the General Fund of the U.S. Government to track 

transferred appropriations. 

Proposed Account Title: Repayment of Repayable Advances - Prior-Year Balances

Proposed Account Number: 415901 

Proposed Normal Balance: Credit 

Proposed Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year to 

Advances to the Unemployment Trust Fund and Other Funds for repayment of repayable advances of 

prior year balances. This transaction is accomplished via a Nonexpenditure Transfer. This USSGL 

account is to be used by only the Department of Labor and Department of Health and Human Services. 

Use only with Office of Management and Budget approval. The balance is the result of recoveries of 

prior year obligations.

Justification: To separate Current – Year activity from Prior-Year activity.

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

Proposed Account Number: 439401 

Normal Balance: Credit 

Proposed 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 account does not close at yearend. This balance is the result of recoveries 

of prior year obligations and/or unobligated balance transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.

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

Balances 

Proposed Account Number: 439801 

Proposed Normal Balance: Credit 

Proposed Definition: The unobligated balance of the amount of offsetting collections that becomes 

unavailable for obligation until specific legal requirements are met. This account does not close at 

yearend. The balance is the result of recoveries of prior year obligations and/or unobligated balance 

transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.
Board Ballot 3 December 5, 2017

PROPOSED CHANGES TO CURRENT USSGL ACCOUNTS:

Current Account Title: Repayment of Repayable Advances

Proposed Account Title: Repayment of Repayable Advances - Current-Year Authority

Account Number: 415900 

Normal Balance: Credit 

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances 

to the Unemployment Trust Fund and Other Funds for repayment of repayable advances. This 

transaction is accomplished via a Nonexpenditure Transfer. This USSGL account is to be used by only 

the Department of Labor and Department of Health and Human Services. Use only with Office of 

Management and Budget approval.

Justification: To separate Current – Year activity from Prior-Year activity.

Current Account Tittle: Receipts Unavailable for Obligation Upon Collection 

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

Authority

Account Number: 439400 

Normal Balance: Credit 

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: To separate Current – Year activity from Prior-Year activity.

Current Account Title: Receipts and Appropriations Temporarily Precluded From Obligation

Proposed Account Title: Appropriations, Borrowing Authority, and Contract Authority, Temporarily 

Precluded From Obligation - Current-Year Balances 

Account Number: 439700 

Normal Balance: Credit 

Definition: The amount of receipts and appropriations (derived from special and trust non-revolving 

fund receipts), borrowing authority and contract authority that becomes unavailable for obligation until 

specific legal requirements are met. For example, the portion of appropriated trust fund or special fund 

receipts collected in the current fiscal year that is precluded from obligation at yearend because of a 

provision of law (such as a limitation on obligations or a benefit formula). For situations involving 

borrowing authority and contract authority, the use of this USSGL account is restricted. The ending 

balance of this account will be part of the end-of-year balance in the Special and Trust Fund Receipt 

Schedule (Schedule N).

Justification: To separate Current – Year activity from Prior-Year activity.
Board Ballot 4 December 5, 2017

Current Account Title: Unobligated Balances of Receipts and Appropriations Temporarily Precluded 

From Obligation

Account Title: Unobligated Balances of Receipts and Appropriations Temporarily Precluded From 

Obligation - Prior-Year Balances 

Account Number: 439701 

Normal Balance: Credit 

Proposed Definition: Based on situations where total budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on obligations), the amount of 

unobligated balances of appropriations (derived from special and trust non-revolving fund receipts)

that becomes unavailable for obligation until specific legal requirements are met is also precluded in 

special and non-revolving trust funds. This balance is the result of recoveries of prior year obligations 

and/or unobligated balance transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.

Current Account Title: Offsetting Collections Temporarily Precluded From Obligation

Proposed Account Title: Offsetting Collections Temporarily Precluded From Obligation - CurrentYear 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: To separate Current – Year activity from Prior-Year activity.