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Draft Voting Ballot July 12, 2018

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #18-02

The USSGL staff presented the Draft Voting Ballot #18-02 at the July 12, 2018, 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. 

Provide a detailed justification for all “no” votes. USSGL Board Members will vote using Survey Monkey, or Fax their 

ballot to 304-480-5176.. 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 July 19, 2018.

FISCAL YEAR 2018

ADD: CHANGE:

None None

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

None None

FISCAL YEAR 2019

ADD: CHANGE:

139000 Pg. 3 Yes ____ No ____ 266000 Pg. 8 Yes ____ No ____

198100 Pg. 3 Yes ____ No ____ 292000 Pg. 8 Yes ____ No ____

220000 Pg. 3 Yes ____ No ____ 439400 Pg. 8 Yes ____ No ____

220500 Pg. 4 Yes ____ No ____ 439500 Pg. 8 Yes ____ No ____

299200 Pg. 4 Yes ____ No ____ 439800 Pg. 9 Yes ____ No ____

309000 Pg. 4 Yes ____ No ____

309010 Pg. 4 Yes ____ No ____

414201 Pg. 5 Yes ____ No ____

435400 Pg. 5 Yes ____ No ____

438500 Pg. 6 Yes ____ No ____

439501 Pg. 6 Yes ____ No ____

571300 Pg. 6 Yes ____ No ____

573500 Pg. 7 Yes ____ No ____

573600 Pg. 7 Yes ____ No ____
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Draft Voting Ballot July 12, 2018

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

439401 Pg.10 Yes ____ No ____ None

439801 Pg.10 Yes ____ No ____

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot July 12, 2018

PROPOSED NEW USSGL ACCOUNT FOR FISCAL 2019

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: The amount due from an unavailable receipt account for funding provided under a 

continuing resolution and apportioned in accordance with Office of Management and Budget's 

automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation 

act, the account may be used while awaiting a warrant to be issued for an appropriation derived from an 

unavailable special or trust non-revolving receipt account by the U. S. Department of the Treasury's 

Bureau of the Fiscal Service. This account may also be used while waiting a warrant for reductions from 

the expenditure TAS to the unavailable receipt account. The balance in this account will adjust to zero 

when the U.S. Department of the Treasury's Bureau of Fiscal Service issues a warrant and must adjust to 

zero by yearend. This account does not close at yearend.

Justification: To separately track funds to be appropriated from an unavailable special or trust nonrevolving receipt account during a continuing resolution while awaiting the issuance of the warrant 

by Treasury’s Bureau of the Fiscal Service.

Account Title: Receivable from Custodian or Non-Entity Assets Receivable from a Federal 

Agency – Other than the General Fund of the U.S. Government

Account Number: 198100

Normal Balance: Debit

Definition: In a custodial or non-entity transaction between two federal entities, there is an entity 

who collects on behalf of another entity, but is not entitled to retain the collections (collecting entity 

or custodian) and an agency on whose behalf the collecting entity is collecting (receiving entity). 

This account should be used by the receiving entity to record the amount that will be transferred to 

them by the collecting agency. These assets are a direct offset to the collecting entity’s Custodial 

Liability (USSGL account 298000) and Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Liability (USSGL account 298500). This account does not close at yearend.

Justification: New USSGL account needed to allow proper reporting of the receivable from a

custodian or non-entity assets receivable from a federal agency other than the General Fund of the 

U. S. Government.

Account Title: Liability for Unpaid Insurance Claims

Account Number: 220000 

Normal Balance: Credit

Definition: The amount of unpaid insurance claims recorded by administering Federal agencies for 

adverse events occurring before the end of the accounting period. Include in this account claims that 

have been reported but not paid, and claims incurred but not reported from Exchange Transaction 

Insurance Programs Other than Life Insurance and Non-Exchange Transaction Insurance. This account 

excludes the unpaid claims for Life Insurance Programs, which are recorded in USSGL account 221800, 

“Life Insurance Benefits Due and Payable to Beneficiaries”, social insurance, and loan guarantee 

program claims. This is not an actuarial liability account for estimated losses; Adverse events part of a 

larger series of events not yet completed by the end of a reporting period should be considered in 

estimating a liability for losses on remaining coverage within USSGL 266000, “Liability for Estimates 

Losses on Remaining Coverage of Exchange Transaction Insurance Programs Other Than Life 

Insurance.” This account does not close at yearend.
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Draft Voting Ballot July 12, 2018

Justification: Statement of Federal Financial Accounting Standards 51, Insurance Programs adds 

reporting standards requiring federal agencies to report consistent information about the liabilities for 

losses incurred and claimed as well as expected losses during remaining coverage. Currently, there is no 

specific USSGL Account in which Exchange Transaction Insurance and Non-Exchange Transaction 

Insurance Programs (Other than Life Insurance) can report unpaid claims. Some liability USSGL 

accounts are classified to “Other Liabilities” in the Reclassified Balance Sheet, while one other USSGL 

account is intended only for actuarial liabilities and future estimates losses. This USSGL account will 

provide a standard means for federal agencies to record unpaid claims for Exchange Transaction 

Insurance and Non-Exchange Transaction Insurance Programs (Other than Life Insurance.)

Account Title: Liability for Unearned Insurance Premiums

Account Number: 220500

Normal Balance: Credit

Definition: The amount of insurance premiums from Exchange Transaction Insurance Programs Other 

than Life Insurance received and/or due but not yet earned. This account excludes premiums collected 

from Life Insurance Programs, social insurance, and loan guarantee programs. This account does not 

close at yearend.

Justification: Statement of Federal Financial Accounting Standards 51, Insurance Programs also adds 

reporting standards clarifying how and when federal agencies should recognize revenue and liabilities 

for the insurance protection provided by their insurance programs. SFFAS 51 requires premiums to be 

recognized as revenue when earned over the period of insurance protection for Exchange Transaction 

Insurance Other than Life Insurance. Non-Exchange Transaction Insurance programs do no collect 

premiums, while Life Insurance Premiums are recognized as revenue when due. Currently, there is no 

specific USSGL Account in which Exchange Transaction Insurance Programs Other than Life Insurance 

can report insurance premiums received but not earned. Some liability USSGL accounts are classified 

to the “Other Liabilities” line in the Reclassified Balance Sheet and reporting is not consistent 

governmentwide. This USSGL account will provide a standard means for federal agencies to record

unearned premiums for Exchange Transaction Insurance Other than Life Insurance.

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Debit

Definition: The amount due to the expenditure Treasury Account Symbol (TAS) from an unavailable 

receipt account for funding provided under a continuing resolution and apportioned in accordance with 

Office of Management and Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used while awaiting a warrant to be 

issued for an appropriation derived from an unavailable special or trust non-revolving receipt account by 

the U. S. Department of the Treasury's Bureau of the Fiscal Service. This account may also be used 

while waiting a warrant for reductions from the expenditure TAS to the unavailable receipt account.The 

balance in this account will adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal 

Service issues a warrant and must adjust to zero by yearend. This account does not close at yearend.

Justification: To separately track appropriated dedicated collections during a continuing resolution 

or while waiting the issuance of a warrant from an unavailable special or trust non-revolving receipt 

account by Treasury’s Bureau of the Fiscal Service.

Account Title: Unexpended Appropriations While Awaiting a Warrant 

Account Number: 309000 

Normal Balance: Credit 
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Draft Voting Ballot July 12, 2018

Definition: The amount of new appropriations expected to be received during the fiscal year from the 

General Fund of the U.S. Governement. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and Budget’s automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, the 

account may be used while awaiting a warrant to be issued for an appropriation by the U.S. Department 

of the Treasury’s Bureau of the fiscal Service. Special and trust funds do not use this USSGL account to 

record appropriations for dedicated collections. However, special and trust funds that receive 

appropriations from the General Fund of the U.S. Government are to use this account. The balance in 

this account will adjust to zero when the U.S. Department of the Treasury’s Bureau of Fiscal Service 

issues a warrant and must adjust to zero by yearend. This account does not close at yearend. 

Justification: A new USSGL account is needed to capture and distinguish appropriations outstanding 

while awaiting a warrant. This account is to be used with USSGL account 109000.

Account Title: Appropriations Outstanding – Warrants to be Issued

Account Number: 309010

Normal Balance: Debit

Definition: The amount recorded by the General Fund of the U.S. Government for new appropriations 

expected to be issued during the fiscal year. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and Budget’s automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, the 

account may be used while awaiting a warrant to be issued for an appropriation by the U.S. Department 

of the Treasury’s Bureau of the Fiscal Service. This account corresponds to the Unexpended 

Appropriations While Awaiting a Warrant. The balance in this account will adjust to zero when the U.S. 

Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not close at yearend. 

Justification: A new USSGL account is needed for the General Fund of the U.S. Governemnt to capture 

and distinguish appropriations outstanding to be issued. This account is to be used with 209010.

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. 

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 
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Draft Voting Ballot July 12, 2018

there are upward adjustments of existing obligations, agency will request Treasury warrant to cover those 

obligations. 

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 multi-year TAFS will cancel and any temporary sequestration that is unavailable for obligation 

must be made available for cancellation. 

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 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.

Account Title: Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable 

from a Federal Agency - Other than the General Fund of the U.S. Government

Account Number: 571300

Normal Balance: Credit

Definition: In a custodial or non-entity transaction between two federal entities, there is an entity 

who collects on behalf of another entity, but is not entitled to retain the collections (collecting entity 

or custodian) and an agency on whose behalf the collecting entity is collecting (receiving entity). 

This account should be used by the receiving entity to accrue the amount that will be transferred to 

them by the collecting agency. This USSGL account is a direct to the collecting entity’s Accrued 

Collections for Others Statement of Custodial Activity (USSGL account 599100), Offset to NonEntity Accrued Collection Statement of Changes in Net Position (USSGL account 599400), and in 

certain situations Collections for Others – Statement of Custodial Activity (USSGL account 

599000).

Justification: New USSGL account needed to allow proper reporting of the accrual related to the 

receivable from a custodian and non-entity assets receivable from a federal entity other than the 

General Fund of the U. S. Government.
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Draft Voting Ballot July 12, 2018

Account Title: Appropriated Dedicated Collections to be Transferred In 

Account Number: 573500 

Normal Balance: Credit 

Definition: The amount to be appropriated to the expenditure account of dedicated collections, via 

warrant, from an unavailable receipt account. This is equal to the funding provided under a 

continuing resolution and apportioned in accordance with Office of Management and Budget’s 

automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual 

appropriation act, the account may be used while awaiting a warrant from the unavailable receipt 

account. This account may be used while waiting a warrant for reductions from the expenditure TAS to 

the unavailable receipt account. The balance in this account will adjust to zero when the U.S. 

Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not 

Justification: A new USSGL account is needed for to capture transfers while awaiting a warrant. 

Account Title: Appropriated Dedicated Collections to be Transferred Out 

Account Number: 573600

Normal Balance: Credit 

Definition: The amount to be appropriated from an unavailable receipt account to the expenditure 

account of dedicated collection, via warrant. This is equal to the funding provided under a 

continuing resolution and apportioned in accordance with Office of Management and Budget’s 

automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual 

appropriation act, the account may be used while awaiting a warrant from the unavailable receipt 

account. This account may be used while waiting a warrant for reductions from the expenditure TAS to 

the unavailable receipt account. The balance in this account will adjust to zero when the U.S. 

Department of the Treasury’s Bureau of Fiscal Service issues a warrant and must adjust to zero by 

yearend. This account does not close at yearend. 

Justification: A new USSGL account is needed for to capture transfers while awaiting a warrant. 
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Draft Voting Ballot July 12, 2018

PROPOSED CHANGES TO USSGL ACCOUNT FOR FISCAL 2019

Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs

Account Number: 266000 

Normal Balance: Credit

Definition: The amount recorded by administering Federal agencies for estimated losses on remaining 

coverage of Exchange Transaction Insurance Programs Other Than Life Insurance. (Refer to FASAB 

SFFAS No. 51, "Insurance Programs," paragraphs 30-37.) This account excludes the estimated losses 

for Life Insurance Programs, which are recorded in USSGL account 263000, “Actuarial Life Insurance 

Liability”, social insurance, and loan guarantee program claims. This account does not close at yearend.

Justification: Statement of Federal Financial Accounting Standards 51, Insurance Programs adds 

reporting standards requiring federal agencies to report consistent information about the liabilities 

for losses incurred and claimed as well as expected losses during remaining coverage. This USSGL 

266000 is classified to “Insurance and Guarantee Program Liabilities” in the Reclassified Balance 

Sheet, but the Description in the TFM USSGL Supplement needs clarified that this account is only 

intended for actuarial liabilities and estimates of future losses on remaining coverage.

Account Title: Contingent Liabilities

Account Number: 292000 

Normal Balance: Credit

Definition: The amount that is recognized as a result of a past event where a future outflow or other 

sacrifice of resource is probable and measurable. Record environmental cleanup cost in USSGL account 

299500, "Estimated Cleanup Cost Liability." Record the estimated losses arising from adverse events 

expecting during a coverage period of Exchange Transaction Insurance Programs Other Than Life 

Insurance in USSGL 266000, “Actuarial Liabilities for Federal Insurance and Guarantee Programs.” 

This account does not close at yearend.

Justification: Statement of Federal Financial Accounting Standards 51, Insurance Programs adds 

reporting standards requiring federal agencies to recognize a reasonable estimate of future losses for an 

open insurance coverage period, extending beyond the end of an accounting period. SFFAS 51 removes 

ambiguity of the recognition of contingent liabilities related to estimated Insurance losses. This revised 

description of Contingent Liabilities allows agencies to differentiate between expected adverse 

insurance events and other contingent liabilities.

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

USSGL account 439400.

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

Authority

Account Number: 439500 

Normal Balance: Credit
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Draft Voting Ballot July 12, 2018

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.

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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Draft Voting Ballot July 12, 2018

PROPOSED DELETIONS FOR FISCAL 2019

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.

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.