USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Overview

Agency Question

USSGL Response

• It is dependent upon many factors, including the following:

• To what type of TAFS does this apply?

• What event is causing this situation?

• What is the period of availability of the TAFS?

• Is this TAFS flagged by Treasury as definite or indefinite?

• Where is the canceled fund balance to be returned?

• By what Treasury mechanism is the processing of the cancellation to be accomplished?

References

• Yearend Closing Bulletin (as updated)

• TFM Volume 1, Part 2, Chapter 2000: Warrant and Nonexpenditure Transfer (NET) Transactions (T/L 672)

• OMB Circular No. A‐11 Section 20 (as updated)

1

The USSGL accounts documented in this guide reference USSGL Bulletin No. 2019‐14 (Part 1, Fiscal Year 2019 Reporting)

• My agency has a Treasury Appropriation Fund Symbol (TAFS) involving a cancellation. What is the proper USSGL 

budgetary treatment?

• The answers to those questions, along with specific Treasury and OMB reporting guidance, will determine, in most cases, the proper budgetary USSGL account that is applicable.1 

However, note that the SF 133: Report on Budget Execution and Budgetary Resources and Schedule P: Budget Program and Financing Schedule lines included in this cheat sheet do 

not apply for backdated Treasury documents.

Page 1 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Acronyms

• ATM Authority Transaction Module

• FY Fiscal Year (fiscal year appropriations include annual‐year and multi‐year appropriations)

• GFRA General Fund Receipt Account

• POA Period of Availability

• SF 133 SF 133: Report on Budget Execution and Budgetary Resources

• SF 1151 SF 1151: Non‐Expenditure Transfer (NET)

• TAFS Treasury Appropriation Fund Symbol

• TC 

• TCS Treasury Combined Statement

• TFM Treasury Financial Manual

• USSGL United States Standard General Ledger

• YETM Year End Transaction Module

BETC Acronyms

• APROP Appropriation Warrants

• CXFER Transfers to General Fund Receipt Account

• SRRCT Surplus, Special or Trust Available for Restoration

• SRRTYE Surplus, YR End Closing Cancellation Special and Non‐Revolving Trust Fund (Unavailable Receipt)

• SW Surplus, Unavailable for Restoration

• SWYE Surplus, Year End Closing Cancellation of Expired Account Balances

• SWYEAR Surplus, Year End Closing Cancellation, Unavailable for Restoration

• APINDYE Appropriation ‐ Indefinite

Transaction Code (This represents a two digit code that corresponds to the type of transaction processed 

and BETC reported within CARS)

Page 2 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Situation POA TAFS 

Status

USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

1 End of 5th 

expired year 

cancellation

FY Expired 435000 Definite YETM ATM:

Surplus Year 

End Closing 

Cancellation of 

Expired 

Account 

Balances

TC 312 

SWYE

Col. 5 1029

(expired 

only)

1089

(expired 

only)

N/A The Schedule P is not applicable because 

The TAFS has expired.

TAS with extended disbursement 

authority or a negative balance will not 

display in the YETM.

2 End of 5th 

expired year 

cancellation

FY Expired 435000 Indefinite TC 31 

SWYE

Col. 5 1029

(expired 

only)

1089

(expired 

only)

N/A At the end of 5th expired year, use 

USSGL account 435000 to cancel. 

(Treasury will remove the "I" flag during 

the 5th expired year)

The Schedule P is not applicable because 

the TAFS has expired.

TAS with extended disbursement 

authority or a negative balance will not 

display in the YETM.

3 No Year, 435100 Definite TC 31 Col. 5

FY SWYEAR

4 No Year, Unexpired/ 435100 Definite TC 31 Col. 5

FY Expired SWYEAR

2

TC 31 represents surplus warrants/cancellations unavailable for restoration.

Note: Situations # 1 ‐ 4 typically apply to cancellations of unobligated balances of general fund TAFS, where the fund balance is returned to the General Fund of the U.S. Government. 

These transactions are initiated by an agency rather than required by a Congressional action (i.e., enacted rescission or cancellation).

YETM ATM:

Surplus Year 

End Closing 

Cancellation of 

Expired 

Account 

Balances

Unexpired/E

xpired (with 

extended 

disbursement 

authority)

YETM ATM: 

Surplus Year 

End Closing 

Cancellation 

Unavailable for 

Restoration

Partial 

Cancellation3

Requires USSGL accounts 

809100/809200.

Requires USSGL accounts 

809100/809200.

3

Partial cancellations are uncommon. If an agency has enacted legislation, it must receive Treasury and OMB concurrence before initiating a request in ATM. Once processed, the funds are unavailable for restoration.

4

Early cancellations of entire appropriations are rare and do not apply to (1) TAFS with extended disbursement authority and (2) fiscal year TAFS pursuant to USC 1552. To process an early cancellation for no‐year TAFs of an 

entire appropriation (31 USC 1555), two requirements must be met: (1) the head of the agency, concerned or the President determines that the purposes for which the appropriation was made must be closed. Early Cancellation of 

the Entire Appropriation for annual and Multi Year TAFS are uncommon. If an agency has enacted legislation, it must receive Treasury and OMB concurrence before have been carried out; and (2) no disbursement has been made 

against the appropriation for 2 consecutive fiscal years. Once processed, the funds are unavailable for restoration, and the account initiating a request in ATM. Once processed, the funds are unavailable for restoration.

Note: Situations # 5 ‐ 8 apply to most cancellations of unobligated balances of special and non‐revolving trust funds, where the fund balance is either returned to the originating unavailable receipt account or to the originating 

invested TAFS. These transactions are initiated by an agency rather than required by a Congressional action (i.e., enacted rescission or cancellation).

Early Cancellation 

of the Entire 

Appropriation4

1029 

(unexpired 

only)

1029 

(unexpired or 

expired)

1089 

(expired 

only)

1029 

(unexpired 

only)

1029 

(unexpired or 

expired)

1089 

(expired 

only)

YETM ATM: 

Surplus Year 

End Closing 

Cancellation 

Unavailable for 

Restoration

Page 3 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Situation POA TAFS 

Status

USSGL

Account

Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

5 No‐year, Unexpired/ 435500 N/A TC 305 Col. 5 1030 1030

FY Expired SRRTYE (unexpired

only)

1090 1950

(unexpired

or expired)

1954

(expired

only)

6 Special and non‐ 

revolving Trust 

Funds 

associated with 

"Available" 

receipt accounts

No‐Year, 

FY

Unexpired/ 

Expired

435100 N/A YETM ATM:

Surplus Year 

End Closing 

Cancellation 

Unavailable for 

Restoration

TC 31 

SWYEAR

Col. 5 1029

(unexpired or 

expired)

1089

(expired 

only)

1029

(unexpired 

or expired)

1955

(unexpired 

or expired)

Very rare.

For TAFS where the first four digits of 

the Treasury receipt account is the same 

as the four digits of the Treasury 

expenditure account.

5

TC 30 represents surplus warrants/cancellations returned to receipts and available for future restoration.

Special and 

non‐revolving 

Trust Funds 

associated with 

"Unavailable" 

receipt accounts

YETM ATM: 

Surplus Year 

End Closing 

Cancellation 

Special and 

Non‐Revolving 

Trust Fund with 

Unavailable 

Receipts

(unexpired or 

expired)

(expired 

only)

Page 4 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Situation POA TAFS 

Status

USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

7 Special and non‐ 

revolving Trust 

Funds 

associated with 

"Available" 

receipt accounts 

and invested 

relationships

No‐year, 

FY

Unexpired/ 

Expired

435600 N/A SF 1151 N/A N/A 1030

(unexpired or 

expired)

1090

(expired 

only)

1030

(unexpired 

only)

1950

(unexpired 

or expired)

1954

(expired 

only)

For TAFS where the recipient must 

return fund balance back to the 

originating invested TAFS

Treasury views this as a return of fund 

balance rather than a cancellation

In expired TAFSs, only execute at year‐ 

end of the fifth fiscal year (i.e., 

canceling).

8 Special and non‐ 

revolving Trust 

Funds 

associated with 

"Available" 

receipt accounts 

and invested 

relationships 

that maintain 

receivables/ 

payables

No‐year, 

FY

Unexpired/ 

Expired

435700 N/A N/A N/A N/A 1030

(unexpired or 

expired)

1090

(expired 

only)

1030

(unexpired 

only)

1950

(unexpired 

or expired)

1954

(expired 

only)

For TAFS where the recipient maintains 

a receivable/payable relationship with the 

invested account

Reverse the receivable

Page 5 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Note: Situation # 9 applies specifically to partial "adjustments." These are treated as adjustments, not as cancellations.

Situation POA TAFS 

Status

USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

9A Partial 

"Adjustment"

No‐year, 

FY

Unexpired/ 

Expired

411900 Indefinite Negative 

Appropriation 

Warrant

TC 106 

APROP.

Col. 2 1100

(unexpired 

only)

1200

(unexpired or 

expired)

1100

(unexpired 

only)

1200

(unexpired 

only)

Because the action is to an indefinite 

account, Treasury views it as an 

adjustment rather than as a cancellation

For periods 1‐11, the action is usually a 

negative appropriation warrant

9B Partial 

"Adjustment"

No‐year, 

FY

Unexpired

/Expired

439100 Indefinite YETM ATM:

Indefinite, Year 

End Closing 

Adjustment

TC 10 

APINDYE

Col. 2 1100

(unexpired 

only)

1200

(unexpired or 

expired)

1100

(unexpired 

only)

1200

(unexpired 

only)

Because the action is to an indefinite 

account, Treasury views it as an 

adjustment rather than as a cancellation

For period 12, the action is YETM ATM

10 Unobligated 

balance of 

appropriations 

withdrawn

No-year, 

FY

Unexpired

/Expired

435400 Indefinite Surplus Warrant TC 31SW Col. 5 1037 1037 This represents recoveries of prior year 

paid and unpaid obligations.

6 TC 10 transactions represent Treasury warrants. In Situations 9A and 9B, the indefinite amounts are returned to Treasury and processed as either a negative warrant initiated by the agency, or as a transaction in the YETM 

ATM.

Page 6 IRC Meeting Handout December 5, 2019
USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)

Note: Situations #11 ‐ 12 apply to specific permanent reductions.

Situation POA TAFS 

Status

USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

11 Permanent 

Reductions of 

Spending 

Authority From 

Offsetting 

Collections 

(SAOC)

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to 

GFRA

357

CXFER

Col 5 USSGL 

439200:

lines 

1722/1822

(unexpired 

only)

USSGL 

439300:

lines 

1131/1230

(unexpired

only)

USSGL 

439200:

lines 

1722/1822

(unexpired 

only)

USSGL 

439300:

lines 

1131/1230

(unexpired

only)

Generally applicable to general and 

revolving funds; however, may be unique 

situations including a special or 

non‐revolving trust fund

Use miscellaneous receipt account 3240 

Spending Authority from Offsetting 

Collections Returned to the General Fund 

of the U.S. Government

12 Permanent 

Reductions in 

Special and non‐ 

revolving Trust 

Funds

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to 

GFRA

35 CXFER Col 5 USSGL 

439200:

lines 

1130/1230

(unexpired 

only)

USSGL 

439300:

lines 

1131/1230

(unexpired 

only)

USSGL 

439200:

lines 

1130/1230

(unexpired 

only)

USSGL 

439300:

lines 

1131/1230

(unexpired 

only)

To date, these reductions have been made 

pursuant to appropriation acts. If a 

mandatory reduction pursuant to an 

authorization act occurs, crosswalk the 

amount to the line 1230 instead of 1130 

or 1131

Applicable for the following 

miscellaneous receipt accounts:

3230 Special and Trust Fund Proprietary 

Receipts Returned to the General Fund of 

the U.S. Government

3231 Special and Trust Fund 

Governmental Receipts Returned to the 

General Fund of the U.S. Government

3232 Special and Trust Fund Intrafund 

Receipts Returned to the General Fund of 

the U.S. Government

3233 Special and Trust Fund Offsetting 

Governmental Receipts Returned to the 

General Fund of the U.S. Government

7

TC 35 represents SF 1151 NET Transfer Type "Transfers to General Fund Receipt Accounts" in the ATM NET application

Page 7 IRC Meeting Handout December 5, 2019