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IRC Handout July 16, 2020

FY 2021 USSGL Accounts Previously Approved in May 2020

Account Title: Indefinite Appropriation - Upward Adjustments 

Account Number: 411910 

Normal Balance: Debit 

Definition: The amount of budgetary authority derived from the General Fund of the U.S. 

Government to cover upward adjustments where a prior year appropriation act is cited. This USSGL 

is not applicable to no-year Treasury accounts. 

Justification: The current USSGL, 411900, does not distinguish between current and prior year 

amounts and therefore funds in this account may be used inappropriately for upward adjustments. 

Account Title: Transfers – Current-Year Borrowing Authority Converted to Cash

Account Number: 417400 

Normal Balance: Debit 

Definition: The amount of realized nonexpenditure transfers between a revolving borrowing 

authority Treasury Fund Symbol and a non-revolving Treasury Appropriation Fund Symbol during 

the fiscal year borrowing authority converted to cash. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance

Justification: New USSGL account needed to allow for proper reporting of transfers derived from 

exercised borrowing authority.
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IRC Handout July 16, 2020

FY 2021 Proposed USSGL Accounts on Ballot 20-03

Account Title: Definite Appropriation – Adjustments for Trust Fund Share – Prior Year

Account Number: 411912

Normal Balance: Credit 

Definition: The amount of budget authority derived from the General Fund of the U.S. Government 

adjusted downward for the trust fund share derived from either the Harbor Maintenance or Inland 

Waterways trust fund where a prior year appropriation act is cited. Corps of Engineers – Civil 

Works use only.

Justification: The current USSGL, 411900, addresses accounting that affects new budget authority

but not adjustments to prior year definite budget authority where indefinite amounts are derived from

trust funds impacting a definite appropriation. This will provide the Corps of Engineers – Civil 

Works an accounting mechanism.

NOTE: Closes to USSGL account 420100.

Account Title: Anticipated Definite Appropriation – Adjustments for Trust Fund Share – Prior Year

Account Number: 412050

Normal Balance: Credit

Definition: The amount of anticipated budget authority derived from the General Fund of the U.S. 

Government adjusted downward for the trust fund share derived from either the Harbor Maintenance 

or Inland Waterways trust fund where a prior year appropriation act is cited. Corps of Engineers –

Civil Works use only. 

Justification: To address accounting that affects anticipated adjustments to prior year definite budget 

authority where indefinite amounts are derived from trust funds impacting a definite appropriation. 

This will provide the Corps of Engineers – Civil Works an accounting mechanism.
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IRC Handout July 16, 2020

Account Title: Adjustment for Definite Contract Authority Limitation

Account Number: 413415

Normal Balance: Credit

Definition: Downward adjustment to prior year definite budget authority pursuant to limitation 

in a no-year Treasury account. This adjustment may be associated with recoveries of prior-year 

obligations. Department of Transportation use only.

Justification: Due to limitation in authorization act, provides the Department of Transportation a 

mechanism to report definite contract authority in a no-year Treasury account that must be reduced 

without a no-year Treasury account closing.

NOTE: Closes to USSGL account 413900.

Account Title: Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds –

Adjustments for Trust Fund Share – Prior Year

Account Number: 421512

Normal Balance: Debit

Definition: The amount of anticipated offsetting collections derived from either the Harbor 

Maintenance or Inland Waterways trust fund where the appropriation derived from the General Fund 

of the U.S. Government is adjusted downward and a prior year appropriation act is cited. Corps of 

Engineers – Civil Works use only.

Justification: To address accounting that affects new anticipated adjustments for indefinite amounts 

derived from trust funds that impact a definite appropriation. This will provide the Corps of 

Engineers – Civil Works an accounting mechanism.
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IRC Handout July 16, 2020

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds – Adjustments for 

Trust Fund Share – Prior Year

Account Number: 425512

Normal Balance: Debit

Definition: The amount of offsetting collections derived from either the Harbor Maintenance or 

Inland Waterways trust fund where the appropriation derived from the General Fund of the U.S. 

Government is adjusted downward and a prior year appropriation act is cited. Corps of Engineers –

Civil Works use only. 

Justification: The current USSGL, 425500, addresses accounting that affects new offsetting 

collections but not adjustments for indefinite amounts derived from trust funds that impact a definite 

appropriation. This will provide the Corps of Engineers – Civil Works an accounting mechanism.

NOTE: Closes to USSGL account 420100.

Account Title: Appropriation Purpose Fulfilled – To be Returned to Treasury

Account Number: 436001

Normal Balance: Debit

Definition: Unobligated balances in a no-year Treasury account where the amount was 

determined to be no longer available for obligation but must be made available to close a no-year 

Treasury account.

Justification: Provides a mechanism to allow an amount previously made unavailable to obligate to 

become available in order to return unobligated balance and close a no-year Treasury account.

NOTE: Closes to USSGL account 436000.
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IRC Handout July 16, 2020

Account Title: Daily Inflation/Deflation Compensation Adjustment

Account Number: 439401

Normal Balance: Credit

Definition: Amount of daily inflation or deflation compensation to offset the amount recorded in 

USSGL account 411400 or 427300 to result in no budgetary impact. This account does not close 

at year-end.

NOTE: Does not close. Will have beginning and ending balance.

Account Title: Unobligated Balances Made Available from Previously Unavailable Receipts –

Adjustments for Trust Fund Share – Prior Year

Account Number: 439412

Normal Balance: Debit

Definition: The unobligated balance made available from receipts that were previously not

immediately available for obligation upon collection. Amounts are made available for obligation 

pursuant to an increase in the trust fund share of a definite prior year appropriation for Corps of 

Engineers – Civil Works operating accounts. Corps of Engineers – Civil Works use only.

Justification: The current USSGL, 439400, addresses accounting that affects new budget authority

but not adjustments for indefinite amounts derived from trust funds that impact a definite 

appropriation. This will provide the Corps of Engineers – Civil Works an accounting mechanism.

NOTE: Closes to USSGL account 439400.

Account Title: Anticipated Unobligated Balances Made Available from Previously Unavailable 

Receipts – Adjustments for Trust Fund Share – Prior Year

Account Number: 439432

Normal Balance: Debit

Definition: Anticipated unobligated balance made available from receipts that were previously 

unavailable for obligation. Amounts are made available for obligation pursuant to an increase in the 

trust fund share of a definite prior year appropriation for Corps of Engineers – Civil Works 

operating accounts. Corps of Engineers – Civil Works use only.

Justification: To address accounting that affects anticipated adjustments for indefinite amounts 

derived from trust funds that impact a definite appropriation in trust fund expenditure accounts. This 

will provide the Corps of Engineers – Civil Works an accounting mechanism. 
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IRC Handout July 16, 2020

Account Title: Obligation Limitation - Temporary – Prior-Year and Current-Year Budget

Authority

Account Number: 439504

Normal Balance: Credit

Definition: Budgetary resources (i.e., unobligated balances and current-year budget authority) 

unavailable for obligation due to annual limitation in appropriation act. This account reflects 

activity that must adjust to zero before the fourth quarter adjusted trial balance submission. 

Department of Transportation use only.

Justification: Provides the Department of Transportation a mechanism to report an adjustment 

against total budgetary resources that are subject to an annual obligation limitation.