**TC Revisions for August 2023 IRC Meeting**

**FY 23 Additions:**

**A709**To record anticipated adjustment to a definite prior year appropriation in an amount equal to prior year 

            offsetting collections derived from a USACE trust fund.  This TC is for Corps of Engineers use only.

**Budgetary Entry**

            Debit	449000	Anticipated Resources – Unapportioned Authority

               Credit               412050           Anticipated Definite Appropriation – Adjustment for Trust Fund Share –   

                                                               Prior Year

**Proprietary Entry**

****None

**A403**To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for

           transfers-in. This TC is for Corps of Engineers (COE) use only.

**Budgetary Entry**

****Debit	416512	Allocation of Authority – Anticipated From Invested Balances Prior-Year

               Credit               449000           Anticipated Resources – Unapportioned Authority****

**Proprietary Entry**

****None

**F311**To record the return of an appropriation originally derived from the General Fund of the U.S. Government 

****that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is 

            accomplished with a negative appropriation warrant request submitted to Treasury. This TC is for Corps of

            Engineers use only.

**Budgetary Entry**

            Debit	412050	Anticipated Definite Appropriation – Adjustment for Trust Fund Share –   

                                     Prior Year

                Credit               411912       Other Appropriations Realized

**Proprietary Entry**

            Debit             310100         Unexpended Appropriations – Appropriations Received

               Credit            101000         Fund Balance With Treasury

**FY 23 Revisions:**

**A123**To record the realization of previously anticipated authority.

**Comment:**USSGL transactions that reference this transaction: A107, A154, A186, A195, A202, A212, A220, A250, **A416**, A510, **A532**, A706, A708, B126, C101, C103, C106, C107, C109, C114, C116, C117, C124, C130, C132, C136, C154, C172, C176, C182, C190, C204, C412, C413, C416, **C457**, C452, C602, C606, C609, C612, C614, C616, C618, C622, C626, C628, C636, C640, C646, C648, C650, C702, C706, D108, D110, D120, D134, and D618. USSGL transactions that reference a reversal for this transaction: **A172**, C604, C608, C704, C708, and D438. **Use USSGL account 439400 in situations where receipts are unavailable for obligation upon collection.** For programs exempt from apportionment, use USSGL accounts 462000 and 469000. For status of budgetary resources at the apportionment level, use USSGL accounts 451000 and 459000. For unapportioned authority, use USSGL accounts 445000 and 449000.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**A127**	To record budget authority (derived from special or trust fund receipts or the General Fund of the U.S. Government) 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 **by**~~at~~ year-end as a preclosing adjusting entry. While it is acceptable to debit USSGL account 462000 in this situation, it is never acceptable for the balance in USSGL account 462000 to be a debit.

**Reference:**	USSGL implementation guidance; Authority Temporarily Precluded From Obligation

**Budgetary Entry**

	Debit	445000	Unapportioned - Unexpired Authority

             Debit	451000	Apportionments

	Debit	461000	Allotments - Realized Resources

	Debit	462000	Unobligated Funds Exempt From Apportionment

	   Credit	   439700		Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority

	   Credit	   439730		Appropriations Temporarily Precluded From Obligation

**Proprietary Entry**

	None

**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 **by**~~at~~ year-end as a preclosing adjusting entry. While it is acceptable to debit USSGL account 462000 in this situation, it is never acceptable for the balance in USSGL account 462000 to be a debit.

**Reference:**	USSGL implementation guidance; Authority Temporarily Precluded From Obligation

**Budgetary Entry**

	Debit	445000	Unapportioned - Unexpired Authority

	Debit	451000	Apportionments

	Debit	461000	Allotments - Realized Resources

	Debit	462000	Unobligated Funds Exempt From Apportionment

	   Credit	   439800		Offsetting Collections (Collected) Temporarily Precluded From Obligation

**Proprietary Entry**

	None

**A172**To record actual decreases against indefinite contract authority.

**Comment:**If contract authority was not anticipated, see USSGL TC-A174.  **Also**

**post reversal of USSGL TC A123 if authority was previously**

**anticipated.**

**Reference:**USSGL implementation guidance; Contract Authority Case Studies 

**Budgetary Entry**

Debit	403400	Anticipated Adjustments to Contract Authority

Credit	413300	Decreases to Indefinite Contract Authority

# Proprietary Entry

None

**A416**To record realized authority to be transferred in to a receiving allocation Treasury Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Non-expenditure Transfer Authorization request.

**Comment:**Transfer partner must use USSGL TC-A426.  **If budgetary resources were previously**

**anticipated, credit USSGL account 416500 and record USSGL TC A123.**

**Budgetary Entry**

****Debit	416600	Allocations of Realized Authority - To Be Transferred From Invested Balances

****      Credit	   416500		Allocations of Authority - Anticipated From Invested Balances

****      Credit	   445000		Unapportioned - Unexpired Authority

****      Credit	   462000		Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

****Debit	133000	Receivable for Transfers of Currently Invested Balances

****      Credit	   575500		Non-Expenditure Financing Sources - Transfers-In – Other

**A532**To record the receivable for amounts to be transferred in of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**Comment:**For cash management purposes, the funds remain invested until needed for disbursement. This occurs prior to the request for SF 1151: Non-expenditure Transfer Authorization, and is only permissible under specific circumstances. Use USSGL account 416000 if the transfer was previously anticipated, **and post USSGL TC A123.**

**Reference:**USSGL implementation guidance; Trust and Special Fund Guidance on Non-Expenditure Non-Allocation Transfers of Invested Balances

**Budgetary Entry**

****Debit	417100	Non-Allocation Transfers of Invested Balances - Receivable

****      Credit	   416000		Anticipated Transfers - Current-Year Authority

****      Credit	   445000		Unapportioned - Unexpired Authority

**Proprietary Entry**

****Debit	133000	Receivable for Transfers of Currently Invested Balances

****      Credit	   575500		Non-Expenditure Financing Sources - Transfers-In - Other

**C457**To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.

**Comment:**Also post reversal of USSGL TCs A193 and B143. If budgetary resources were previously anticipated, debit USSGL account 407000, **and post USSGL TC A123**. While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

**Budgetary Entry**

****Debit	407000	Anticipated Collections From Federal Sources

****Debit	439401	Daily Inflation/Deflation Compensation Adjustment - Unavailable

****Debit	445000	Unapportioned - Unexpired Authority

****Debit	461000	Allotments - Realized Resources

****Debit	462000	Unobligated Funds Exempt From Apportionment

****      Credit	   427300		Interest Collected From Treasury

**Proprietary Entry**

****Debit	134200	Interest Receivable - Investments

****      Credit	   101000		Fund Balance With Treasury

**C606**	To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.

**Comment:**	Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount plus the premium on the sale. Special and trust funds use USSGL account 411400 if budgetary resources were previously anticipated **in USSGL account 412000. Revolving funds use USSGL account 427300 if budgetary resources were previously anticipated in USSGL account 407000.**~~revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000~~. Also post USSGL TC-A123 if authority was previously anticipated. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC A195, TC C109 or TC C140 to record the collection of interest received on the sale. See USSGL TC C607 for the sale of securities acquired at a discount by nonfiduciary deposit fund that result in a gain.

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

**Budgetary Entry**

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

	Debit	427300	Interest Collected From Treasury

	   Credit	   407000		Anticipated Collections From Federal Sources

	   Credit	   412000		Anticipated Indefinite Appropriations

	   Credit	   439400		Receipts Unavailable for Obligation Upon Collection

	   Credit	   445000		Unapportioned - Unexpired Authority

	   Credit	   451000		Apportionments

	   Credit	   462000		Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	Debit	101000	Fund Balance With Treasury

	Debit	161100	Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

	Debit	162100	Discount on Securities Other Than the Bureau of the Fiscal Service Securities

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

	   Credit	   161300		Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

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

	   Credit	   162300		Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

	   Credit	   711100		Gains on Disposition of Investments

**C608**	To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

**Comment:**	Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount less the discount on the sale. If the discount on the sale is greater than the purchase discount, the budgetary entry will be reversed. Special and trust funds use USSGL account 411400 if budgetary resources were previously anticipated **in USSGL account 412000. Revolving funds use USSGL account 427300 if budgetary resources were previously anticipated in USSGL account 407000.**~~revolving funds debit USSGL 407000 and special and trust funds debit USSGL 412000.~~ Reverse USSGL TC A123 if authority was previously anticipated. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC A195, TC C109 or TC C140 to record the collection of interest received on the sale. See USSGL TC C618 to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC C611 or TC C621 for the sale of securities purchased at a discount and sold at a gain or loss by a nonfiduciary deposit fund. 

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

**Budgetary Entry**

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

	Debit	427300	Interest Collected From Treasury

	   Credit	   407000		Anticipated Collections From Federal Sources

	   Credit	   412000		Anticipated Indefinite Appropriations

	   Credit	   439400		Receipts Unavailable for Obligation Upon Collection

	   Credit	   445000		Unapportioned - Unexpired Authority

	   Credit	   451000		Apportionments

	   Credit	   462000		Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	Debit	101000	Fund Balance With Treasury

	Debit	161100	Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

	Debit	162100	Discount on Securities Other Than the Bureau of the Fiscal Service Securities

	Debit	721100	Losses on Disposition of Investments

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

	   Credit	   161300		Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

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

	   Credit	   162300		Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

	   Credit	   711100		Gains on Disposition of Investments

**FY 24 Additions:**

**A205**	To record authority that was temporarily reduced in a previous year during closing entries and subsequently reclassified as a PYA entry in the current year.

**Comment:**This activity is associated with discretionary authority created by recoveries from the Adjustments for Changes in Prior-Year allocations of Budgetary Resources (432100). When the General Fund account funding SSA’s Limitation on Administrative Expenses incur a recovery from the 432100 Adjustment for Prior-Year allocations, the associated authority value closes into the 433000, making it temporarily unavailable. In the current year, those temporarily unavailable funds can be reclassified from Discretionary to Mandatory and then be made available based on apportionment action approved by the Office of Management and Budget.****

**Reference:**	USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

**Budgetary Entry**

             Debit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation 

                Credit 445000 Unapportioned – Unexpired Authority

**Proprietary Entry**

	None

**F155**	To record the pre-closing of the 445000 created in a discretionary account through entries associated with Adjustments for Changes in Prior-Year allocations of Budgetary Resources.

**Comment:**This activity is used when discretionary authority is allocated, and adjustments are needed associated with the 432000/432100. This pre-closing entry is to ensure that there is not ending discretionary authority in funding sources to SSA’s Limitation on Administrative Expense account.****

**Reference:**	USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only).

**Budgetary Entry**

             Debit 445000 Unapportioned – Unexpired Apportionment

Credit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

**Proprietary Entry**

	None

**F335**	To record the closing of adjustments for changes in prior-year allocations of budgetary resources to the appropriate status account –****For General Fund Accounts only.

**Reference:**	USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

**Budgetary Entry**

             Debit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary  

             Resources – General Fund Account

             Debit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

   Credit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary   

   Resources – General Fund Account 

   Credit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

**Proprietary Entry**

	None

**FY 24 Revisions:**

**A201**	To record revenue to non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation.

	Comment:	~~If receipts are unavailable for obligation upon collection but available for investment, also post USSGL TC A203.~~

	Budgetary Entry

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

	   Credit	   412000		Anticipated Indefinite Appropriations

	Proprietary Entry

	Debit	101000	Fund Balance With Treasury

	   Credit	   520000		Revenue From Services Provided

	   Credit	   531000		Interest Revenue - Other

	   Credit	   531100		Interest Revenue - Investments

	   Credit	   531200		Interest Revenue - Loans Receivable/Uninvested Funds

	   Credit	   532000		Penalties and Fines Revenue

	   Credit	   532500		Administrative Fees Revenue

	   Credit	   540000		Funded Benefit Program Revenue

	   Credit	   560000		Donated Revenue - Financial Resources

	   Credit	   564000		Forfeiture Revenue - Cash and Cash Equivalents

	   Credit	   565000		Forfeiture Revenue - Forfeitures of Property

	   Credit	   580000		Tax Revenue Collected - Not Otherwise Classified

	   Credit	   590000		Other Revenue

**A516**	To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**Comment:**	This transaction is reported as an appropriation in the Budget of the United States Government for the agency TAFS, rather than as a transfer. Transfer partner must use USSGL TC A520.  **If authority was previously anticipated, credit USSGL account 416000, and also post USSGL TC A123.**

**Reference:**	Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

**Budgetary Entry**

	Debit	412600	Amounts Appropriated From Specific Invested TAFS – Receivable

                Credit              416000           Anticipated Transfers - Current-Year Authority

	   Credit	   445000		Unapportioned - Unexpired Authority

	   Credit	   462000		Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	Debit	133000	Receivable for Transfers of Currently Invested Balances

	   Credit	   575500		Non-Expenditure Financing Sources - Transfers-In - Other

**A520**	To record a payable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**Comment:**	Transfer partner must use USSGL TC A516. While it is acceptable to debit USSGL accounts 439400 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit. **If authority was previously anticipated, debit USSGL account 416000.**

**Reference:**	Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

**Budgetary Entry**

****Debit              416000****Anticipated Transfers - Current-Year Authority

	Debit	439400	Receipts Unavailable for Obligation Upon Collection

	Debit	462000	Unobligated Funds Exempt From Apportionment

	   Credit	   412700		Amounts Appropriated From Specific Invested TAFS - Payable

**Proprietary Entry**

	Debit	576500	Non-Expenditure Financing Sources - Transfers-Out - Other

	   Credit	   215000		Payable for Transfers of Currently Invested Balances

**D140**	To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**Comment:**	This transaction is to be used only by the specific TAFS identified in the USSGL scenario identified in the transaction origin.

**Reference:**	USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (Social Security Administration and Department of Health and Human Services related TAFS only)

**Budgetary Entry**

	Debit	432000	Adjustments for Changes in Prior-Year Allocations of Budgetary Resources

	Debit               432100          Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – General Fund Account

	   Credit	   498100		Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

	Debit	576000	Expenditure Financing Sources - Transfers-Out

	   Credit	   215500		Expenditure Transfers Payable

**D142**	To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**Comment:**	This transaction is to be used only by the specific TAFS identified in the USSGL scenario identified in the transaction origin.

**Reference:**	USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (Social Security Administration and Department of Health and Human Services related TAFS only)

**Budgetary Entry**

	Debit	497100	Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries

	   Credit	   432000		Adjustments for Changes in Prior-Year Allocations of Budgetary Resources

                Credit              432100          Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – General Fund Account

**Proprietary Entry**

	Debit	215500	Expenditure Transfers Payable

	   Credit	   576000		Expenditure Financing Sources - Transfers-Out

**FY 25 Additions:**

**A103**     To record estimated reinstated orders – obligations, unpaid.  

**Budgetary Entry**

              Debit            449000              Anticipated Resources - Unapportioned Authority  

                 Credit           479010              Anticipated Reinstated Orders - Obligations, Unpaid  

**Proprietary Entry**

              None

**D111**     To record the reinstatement of a prior-year unpaid order where a collection of a refund  results in a    

              downward adjustment of a prior-year paid obligation where previously anticipated.  

**Budgetary Entry**

              Debit            479010                 Anticipated Reinstated Orders - Obligations, Unpaid     

                 Credit           480110                  Reinstated Undelivered Orders - Obligations, Unpaid  

                 Credit           490110                  Reinstated Delivered Orders - Obligations, Unpaid

**Proprietary Entry**

              None

Page 2 of 2IRC Handout August 23, 2023