1

Draft Voting Ballot December 1, 2021

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #22-01

The USSGL staff presented the Draft Voting Ballot #22-01 at the December 1, 2021 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. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. 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 December 8, 2021.

FISCAL YEAR 2022

ADD: CHANGE:

 292000 Yes ___ No ___

 299500 Yes ___ No ___

 439702 Yes ___ No ___

 

DELETE:

439503 Yes ___ No ___

FISCAL YEAR 2023

ADD: CHANGE:

 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
2

Draft Voting Ballot December 1, 2021

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022

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

Temporarily Precluded From Obligation - Anticipated Current-Year Authority 

Account Number: 439702 

Normal Balance: Credit 

Definition: The amount of anticipated appropriations (derived from special or 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 special or trust nonrevolving fund receipts anticipated 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 reflects activity that must adjust to zero before the fourth-quarter adjusted trial 

balance submission.

Justification: To make it clear that this USSGL account can be used for Borrowing and Contract 

Authority as well as Appropriations (special or trust). 

Account Title: Contingent Liabilities

Account Number: 292000 

Normal Balance: Credit 

Definition: This account is used to record the amount of liability recognized as a result of past events or 

exchange transactions in which where a future outflow or other sacrifice of resources is both probable 

and measurable. Pending/threatened litigation and unasserted claims, administrative or judicial 

proceedings, lawsuits, and/or other legal actions filed against a federal entity that could ultimately result 

in settlements or decisions adverse to the federal government should be reported in this account. This 

account does not close at year-end. Record a Contingent liabilities related to environmental cleanup 

costs rather than legal actions are reported in USSGL 299500, "Estimated Cleanup Cost Liability." 

Record the Estimated losses arising from adverse events expected during a coverage period of Exchange 

Transaction Insurance Programs Other Than Life Insurance are reported in USSGL 266000, "Actuarial 

Liabilities for Federal Insurance and Guarantee Programs."

Account Title: Estimated Cleanup Cost Liability

Account Number: 299500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of liability for projected future cleanup 

costs (not yet due and payable) directly related to the storage and disposal of hazardous material as well 

as the operations and closures of facilities at which environmental contamination may be present. 

Cleanup costs arise from the removal, storage, and/or disposal of (1) hazardous waste from property, or 

(2) material and/or property consisting of hazardous waste, at permanent or temporary closure or 

shutdown of the associated property, plant, and equipment. Estimated cleanup costs that are part of 

pending/threatened litigation, unasserted claims, administrative or judicial proceedings, lawsuits, and/or 

other legal actions are reported in USSGL 292000, “Contingent Liabilities”. This account does not close 

at year-end.
3

Draft Voting Ballot December 1, 2021

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2022

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

Prior-Year Authority 

Account Number: 439503 

Normal Balance: Credit 

Definition: Anticipated Unobligated balance is part of an annual administrative limitation whereby all 

of the budget 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: USSGL account is no longer needed.