1 IRC Handout 12/04/18 

 

Appropriated Special Fund

Proposed New USSGL Accounts 2019:

Account Title: Authority Made Available From Appropriations Previously Precluded From Obligation

Account Number: 415730

Normal Balance: Debit

Definition: The amount of budget authority that becomes available for obligation from appropriations (derived from the General 

Fund of the U.S. Government) previously precluded from obligation. This occurs when current-year appropriations 

(derived from the General Fund of the U.S. Government) do not cover current-year obligations or when certain legal 

requirements are met. The balance in this account closes into USSGL account 439730, "Appropriations Temporarily 

Precluded From Obligation."

Justification: This account is needed to separate amounts derived from the General Fund of the U.S. Government that becomes available. 

Account Title: Appropriations Temporarily Precluded From Obligation

Account Number: 439730

Normal Balance: Credit

Definition: The amount of appropriations (derived from the General Fund of the U.S. Government) that becomes unavailable for 

obligation until specific legal requirements are met. The use of this USSGL account is restricted. This account does not 

close at yearend.

Justification: This account is needed for appropriations derived from the General Fund of the U.S. Government that becomes 

unavailable. 
2 IRC Handout 12/04/18 

 

Proposed Changes to current USSGL Accounts 2019

Account Title: Authority Made Available From Receipt or Appropriations (special or trust),Balances Borrowing Authority and 

Contract Authority Previously Precluded From Obligation 

Account Number: 415700 

Normal Balance: Debit 

Definition: The amount of budget authority that becomes available for obligation from balances of receipts or appropriations (derived 

from special or trust non-revolving fund receipts), borrowing authority, and contract authority previously precluded from obligation. 

This occurs when current-year receipts or appropriations (derived from special or trust non-revolving fund receipts) do not cover 

current-year obligations or when certain legal requirements are met. The balance in this account closes into USSGL account 439700, 

"Receipts and Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation

- Current-Year Balances."

Justification: This account is needed to separate amounts derivied specaial or trust non-revolving fund receipts that becomes 

available. 

Account Title: Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From 

Obligation - Current-Year Balances 

Account Number: 439700 

Normal Balance: Credit 

Definition: The amount of appropriations (derived from special andor 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 or trust non-revolving 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. This account does not close at yearend.

Justification: This account is needed for appropriations derived from special or trust non-revolving fund receipts that becomes 

unavailable.
3 IRC Handout 12/04/18 

 

Attribute Table Changes for FY 2019:

USSGL 

Acct.

USSGL Account Title Antici

pated

Budg

/Prop

Norm

Bal

Begin

/End

Debit/

Credit

Auth

Type

Code

Apport

Cat

Apport

Cat B

439730 Appropriations Temporarily Precluded 

From Obligation

N B C B/E D/C

415730 Authority Made Available From 

Appropriation Balances Previously 

Precluded From Obligation

N B D E D/C

USSGL 

Acct.

Avail

Time

BEA

Cat

Budgetary

Impact

Indicator

Cohort

Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Trading

Ptnr

Trading

Pntr

Main

PY

Adj

Program

Indicator

439730 D B/P/X

415730 D B/P/X

USSGL 

Acct.

Program

Rpt Cat

Reimb

Flag

Year

of BA

Reduct.

Type

Fund

Type

Reporting

Type Code

Financing

Account

Code

TAS

Status

Trans

Code

439730 ES U N U/E N/X

415730 ES U N U N
4 IRC Handout 12/04/18 

 

USSGL 

Account

SF 

133

Schedule 

P

Bal 

Sheet

Stmt of 

Net 

Cost

Stmt of 

Changes in 

Net Pos

Stmt of 

Cust 

Activ

Stmt of 

Budg

Res

Reclass 

Stmts

439730 Lines 

1020 

1134

Lines

1020

1134

5096

5097

5098 N/A N/A N/A N/A

Lines

1051

1290 N/A

415730 Lines 

1020

1102

Lines

1020

1102

5096

5097

5098 N/A N/A N/A N/A

Lines

1051

1290 N/A

Validation #XX

Edits: 4, 21, 24, 46 & 47
5 IRC Handout 12/04/18 

 

TCs with 415700:

A192 To record authority made available from receipt or appropriation balances previously precluded from obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in conjunction with obligations 

incurred when current-year receipts are not enough to cover current-year obligations. See USSGL TC-A127 for the 

original entry that precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From Obligation

Budgetary Entry

Debit 415700 Authority Made Available From Receipt or Appropriations (special or trust),Balances Borrowing 

Authority and Contract Authority Previously Precluded From Obligation 

Debit 415730 Authority Made Available From Appropriations Previously Precluded From Obligation

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
6 IRC Handout 12/04/18 

 

[For TC F132, the debit 439730 and credit 415730 should be shown in a separate TC.]

F132 To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was 

needed in the current year to cover obligations. Record this entry as preclosing when the total amount of current-year 

receipts is greater than the amount needed to cover current-year obligations.

Comment: Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough to cover current- year 

obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Credit 415700 Authority Made Available From Receipt or Appropriations (special or trust),Balances Borrowing 

Authority and Contract Authority Previously Precluded From Obligation 

 Credit 415730 Authority Made Available From Appropriations Previously Precluded From Obligation

Proprietary Entry

None
7 IRC Handout 12/04/18 

 

[For TC F316, the debit 439730 and credit 415730 should be shown in a separate TC.]

F316 To record the closing of authority other than offsetting collections made available from balances previously precluded from 

obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F318 for authority from offsetting collections.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Credit 415700 Authority Made Available From Receipt or Appropriations (special or trust),Balances Borrowing 

Authority and Contract Authority Previously Precluded From Obligation 

 Credit 415730 Authority Made Available From Appropriations Previously Precluded From Obligation

Proprietary Entry

None

[For TC F316, the debit 439730 and credit 415730 should be shown in a separate TC.]

F354 To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was 

needed in the current year to cover obligations. Record this entry as post-closing when the total amount of current-year 

receipts is not enough to cover current-year obligations.

Comment: Refer to USSGL TC-F132 if the total amount of current-year collections is greater than the amount needed to 

cover current-year obligations.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Credit 415700 Authority Made Available From Receipt or Appropriations (special or trust),Balances Borrowing Authority 

and Contract Authority Previously Precluded From Obligation 

 Credit 415730 Authority Made Available From Appropriations Previously Precluded From Obligation
8 IRC Handout 12/04/18 

 

Proprietary Entry

None

TCs with 439700:

A127 To record budget authority (that is appropriated receiptsderived from special or trust fund receipts or the general fund of the 

U.S. Treasury) temporarily precluded from obligation in a special or trust non-revolving fund expenditure account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of the end-of-year balance on 

Schedule N: Schedule on Unavailable Collections of the Budget of the United States Government. Trust and 

special funds whose authority is limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

 Credit 439730 Appropriations Temporarily Precluded From Obligation

Proprietary Entry

None
9 IRC Handout 12/04/18 

 

A129 To record spending authority from offsetting collections temporarily precluded from obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as part of the end-of-year 

balance on Schedule N: Schedule on Unavailable Collections of the Budget of the United States Government. 

Trust and special funds whose authority is limited to the current year obligations will record this transaction at 

yearend as a preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation

Proprietary Entry

None
10 IRC Handout 12/04/18 

 

B126 To record the purchase of Federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other 

than a nonfiduciary deposit fund.

Comment: Special and trust funds use USSGL account 411400. Also post USSGL TC-A122 if authority was previously 

anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from 

apportionment. Use Budgetary entries for the amount of the premium. Also post USSGL TC-B129 if accrued 

interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B165 for 

securities acquired at a premium by nonfiduciary deposit funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

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

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities

 Credit 101000 Fund Balance With Treasury
11 IRC Handout 12/04/18 

 

B129 To record the purchase of accrued interest on Federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a 

nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B133 for purchase of accrued 

interest on securities by a nonfiduciary deposit fund.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

Proprietary Entry

None