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Draft Voting Ballot December 3, 2020

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #21-01

The USSGL staff presented the Draft Voting Ballot #21-01 at the December 3, 2020 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. 9:00 AM December 10, 2020.

FISCAL YEAR 2021 

ADD: CHANGE: 

113510 Yes ___ No ___ 113500 Yes ___ No ___

123500 Yes ___ No ___ 120000 Yes ___ No ___

416512 Yes ___ No ___ 413400 Yes ___ No ___ 

416612 Yes ___ No ___ 413415 Yes ___ No ___

416712 Yes ___ No ___ 415900 Yes ___ No ___ 

422512 Yes ___ No ___ 415901 Yes ___ No ___

439402 Yes ___ No ___ 419100 Yes ___ No ___

 421000 Yes ___ No ___

 422500 Yes ___ No ___

425500 Yes ___ No ___

 425512 Yes ___ No ___

 439401 Yes ___ No ___

 439500 Yes ___ No ___

 599700 Yes ___ No ___

DELETE:

439501 Yes ____ No ____

FISCAL YEAR 2022

ADD: CHANGE:

421100 Yes ____ No ____

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot December 3, 2020

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Restricted Cash Held Outside of Treasury - Non-Budgetary

Account Number: 113510

Normal Balance: Debit

Definition: The amount of cash that is: restricted (due to the imposition on cash deposits by law, 

regulation, or agreement); deposited in accounts outside of the U.S. Treasury in non-Treasury General 

Accounts (non-TGAs); and that are not included in the Budget of the United States Government. This 

account is for the Department of Defense use only. This account does not close at year end.

Justification: Certain cash activity may be Restricted by law, regulation, or agreement (SFFAS 1, 

Paragraph 30), as well as Held Outside of Treasury. Currently, there is no specific USSGL account 

in which agencies can report this cash activity and accurately report the totals of both Restricted Cash 

in financial reporting footnotes and Funds Held Outside of Treasury in the Governmentwide Treasury 

Account Symbol Adjusted Trial Balance System (GTAS.) This USSGL account will provide a 

standard means for federal agencies to record cash that is both Restricted and Held Outside of 

Treasury, and to improve comparability of federal financial reporting.

Account Title: Foreign Currency Held Outside Of Treasury - Non-Budgetary

Account Number: 123500

Normal Balance: Debit

Definition: The U.S. dollar equivalent of unrestricted foreign government currency that is also 

deposited in accounts outside of the U.S. Treasury in non-Treasury General Accounts (non-TGAs), 

and that are not included in the Budget of the United States Government. This account is for the

Department of Defense use only. This account does not close at year end.

Justification: Certain cash activity may be measured at the U.S. dollar equivalent of foreign 

government currency, as well as Held Outside of Treasury in Non-TGAs. Currently, there is no 

specific USSGL account in which agencies can report this cash activity and accurately report the 

totals of both Foreign Currency in financial reporting footnotes and Funds Held Outside of Treasury 

in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS.) This 

USSGL account will provide a standard means for federal agencies to record cash that is considered 

both Foreign Currency and Held Outside of Treasury, and to improve comparability of federal 

financial reporting.

Account Title: Allocations of Authority - Anticipated From Invested Balances – Prior Year

Account Number: 416512

Normal Balance: Debit

Definition: The amount of prior year budget authority anticipated by a receiving allocation Treasury 

Appropriation Fund Symbol (TAFS), based on an apportionment request by the receiving TAFS, to be 
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Draft Voting Ballot December 3, 2020

distributed from the parent TAFS via nonexpenditure transfer, during the fiscal year. Use this USSGL 

account in conjunction with USSGL accounts 416612, "Allocations of Realized Authority - To Be 

Transferred From Invested Balances – Prior Year," and/or 416712, "Allocations of Realized Authority -

Transferred From Invested Balances – Prior Year." Corps of Engineers - Civil Works use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

anticipated invested balances from current year allocations of anticipated invested balances.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested Balances –

Prior Year

Account Number: 416612

Normal Balance: Debit

Definition: The amount of undistributed funds of prior years to be allocated between two Treasury 

Appropriation Fund Symbols (TAFS) where the parent TAFS maintains invested balances. The parent 

TAFS would record a normal credit to this account, and the receiving TAFS would record a normal 

debit to this account. For cash management purposes, the funds remain invested until needed for 

disbursement. This USSGL account is to be recorded by Corps of Engineers – Civil Works trust funds, 

which have investment authority. (This occurs before the request for an SF 1511: Non-expenditure 

Transfer Authorization and is only permissible under specific circumstances). Although the normal 

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

reflects activity that must adjust to zero before the period twelve adjusted trial balance submission. 

Corps of Engineers - Civil Works use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

realized authority to be transferred from invested balances from current year allocations of realized 

authority to be transferred from invested balances.

Account Title: Allocations of Realized Authority - Transferred From Invested Balances – Prior Year

Account Number: 416712

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished non-expenditure transfers during the 

fiscal year of prior-year obligated authority. Use this USSGL allocation account when the parent 

Treasury Appropriation Fund Symbol (TAFS) has investment authority; associated with Corps of 

Engineers – Civil Works trust funds. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. Corps of Engineers - Civil Works use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

realized authority transferred from invested balances from current year allocations of realized authority 

transferred from invested balances.
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Draft Voting Ballot December 3, 2020

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

Adjustments for Trust Fund Share - Prior Year 

Account Number: 422512 

Normal Balance: Debit 

Definition: The amount of offsetting collections receivable 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. This account reflects activity that must adjust to zero before the period twelve adjusted 

trial balance submission.

Justification: So that Corps of Engineers- Civil Works can post Offsetting Collections – Expenditure

Transfer from Trust Funds – Receivable – Adjustments for Trust Fund Share - Prior Year.

Account Title: Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable

Account Number: 439402 

Normal Balance: Debit 

Definition: Amount of daily inflation or deflation compensation - previously unavailable, made 

available for obligation at the time of redemption of a Treasury Inflation-Protected Security. 

Justification: To separate previously unavailable inflation adjustments from unavailable inflation 

adjustments. 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Current Definition: The amount of cash deposited in accounts outside of the U.S. Treasury, in 

non-Treasury General Accounts (non-TGAs) that the Office of Management and Budget has 

determined will not be included in the Budget of the United States Government. This account does 

not close at year end.

Proposed Definition: The amount of unrestricted cash deposited in accounts outside of the U.S. 

Treasury, in non-Treasury General Accounts (non-TGAs), that the Office of Management and Budget 

has determined will not be are not included in the Budget of the United States Government. This 

account does not close at year end.

Justification: The proposed USSGL 113510 Restricted Cash Held Outside of Treasury - NonBudgetary will house cash that is both restricted and held outside of Treasury. This change clarifies 

that USSGL 113500 is intended for unrestricted cash deposited in accounts outside of the U.S. 

Treasury.
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Draft Voting Ballot December 3, 2020

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Current Definition: The amount of U.S. dollar equivalent of foreign government currency. This 

account does not close at year-end.

Proposed Definition: The amount of U.S. dollar equivalent of foreign government currency held 

within the U.S. Treasury in a Treasury General Account. This account does not close at year-end.

Justification: The proposed USSGL 123500 Foreign Currency Held Outside Of Treasury will 

house cash that is both Foreign Currency and held outside of Treasury. This change clarifies that 

USSGL 120000 Foreign Currency is intended for cash deposited in accounts within the U.S. 

Treasury.

Account Title: Indefinite Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: The amount of unfunded indefinite contract authority withdrawn due to recoveries of 

prior-year obligations.

Justification: Adding indefinite to the title to ensure on indefinite activity is posted here.

Account Title: Adjustment for Definite Contract Authority Limitation – Prior-Year

Account Number: 413415 

Normal Balance: Credit 

Definition: Downward adjustment to prior year definite budget authority pursuant to limitation in a noyear Treasury account. This adjustment may be associated with recoveries of prior-year obligations. 

Department of Transportation use only. Applicable to Department of Transportation no-year TAFSs 

with legislative restrictions where withdrawals of prior year multi-year definite contract authority 

are required by law. 

Justification: Revised definition to be clearer. 

Account Title: Repayment of Repayable Advances - Current-Year Authority 

Account Number: 415900 

Normal Balance: Credit 

Definition: Amounts actually transferred by non-expenditure transfer during the fiscal year to Advances 

to the Unemployment Trust Fund and Other Funds for repayment of repayable advances. This 

transaction is accomplished via a Non-expenditure Transfer. This USSGL account is to be used by only 

the Department of Labor and Department of Health and Human Services. Use only with Office of 

Management and Budget approval.

Justification: This USSGL account can be used without OMB approval.
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Account Title: Repayment of Repayable Advances - Prior-Year Balances 

Account Number: 415901 

Normal Balance: Credit 

Definition: Amounts actually transferred by non-expenditure transfer during the fiscal year to Advances 

to the Unemployment Trust Fund and Other Funds for repayment of repayable advances of prior year 

balances. This transaction is accomplished via a Non-expenditure Transfer. This USSGL account is to 

be used by only the Department of Labor and Department of Health and Human Services. Use only with 

Office of Management and Budget approval. The balance is the result of recoveries of prior year 

obligations.

Justification: This USSGL account can be used without OMB approval.

Account Title: Balance Transfers - Extension of Availability Other Than Reappropriations 

Account Number: 419100 

Normal Balance: Debit 

Definition: The amount of realized non-expenditure transfers during the fiscal year from an expired 

Treasury Appropriation Fund Symbol (TAFS) to an unexpired TAFS as a result of authority to 

extend the period of availability of the expired balances that does not meet the definition of a 

reappropriation. This transaction is accomplished via an SF 1151: Non-expenditure Transfer 

Authorization. Use only with Office of Management and Budget approval. Although the normal 

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

Justification: This USSGL account can be used without OMB approval.

Account Title: Anticipated Reimbursements 

Account Number: 421000 

Normal Balance: Debit 

Definition: The estimate of reimbursements expected to be earned during the current fiscal year, subject 

to Office of Management and Budget apportionment, other authorized reimbursements for which current 

fiscal year obligational authority is automatically established based on customer orders or services

received or provided.

Justification: To remove the language that makes this USSGL account subject to OMB apportionment. 
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Account Title: Expenditure Transfers From Trust Funds - Receivable 

Account Number: 422500 

Normal Balance: Debit 

Definition: The amount of expenditure transfers from a trust fund to a general fund, authorized by law 

but not yet collected. In exceptional cases, this includes expenditure transfers receivable in trust fund 

accounts (for example, where the recipient account is a Limitation on Administrative Expenses trust 

fund) and expenditure transfers receivable from a special fund (for example where the paying account is 

the Treasury Forfeiture Fund). This account does not close at year-end. For Corps of Engineers - Civil 

Works, this USSGL account only applies to current year.

Justification: Adding sentence to include that Corps of Engineers – Civil Works should only use the 

account for current year activity. 

Account Title: Expenditure Transfers from Trust Funds - Collected 

Account Number: 425500 

Normal Balance: Debit 

Definition: The amount of expenditure transfers collected by a general fund from a trust during the 

fiscal year. In exceptional cases, this includes expenditure transfers to trust fund accounts (for example, 

where the recipient account is a Limitation on Administrative Expenses trust fund) and expenditure 

transfers from a special fund (e.g. where the paying account is the Treasury Forfeiture Fund). For Corps 

of Engineers - Civil Works, this USSGL account only applies to current year.

Justification: Adding sentence to include that Corps of Engineers – Civil Works should only use the 

account for current year activity.

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

Adjustments for Trust Fund Share - Prior Year 

Account Number: 425512 

Normal Balance: Debit 

Definition: The amount of offsetting collections collected 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 show offsetting collections have already been collected.
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Draft Voting Ballot December 3, 2020

Account Title: Daily Inflation/Deflation Compensation Adjustment - Unavailable

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. The account does not close at 

year-end.

Justification: To separate unavailable inflation adjustments from previously unavailable inflation 

adjustments. 

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

Account Number: 439500 

Normal Balance: Credit 

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. This account reflects activity that must 

adjust to zero before the period twelve adjusted trial balance submission.

Justification: To clarify the intent of this USSGL account.

Account Title: Financing Sources Transferred In From Custodial Statement Collections

Account Number: 599700

Normal Balance: Credit

Definition: The amount of financing sources transferred into a special or trust non-revolving fund

receipt account (respectively associated with either a special or trust non-revolving expenditure 

account) or a general or revolving fund expenditure account (as offsetting collections) from 

collections previously recorded on the Statement of Custodial Activity by a custodial collecting 

entity.

Justification: To acknowledge and provide clarification that this USSGL account may be used by a 

variety of Treasury Account Symbols when transferring custodial activity. 

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2021

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: This USSGL account is no longer needed.
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Draft Voting Ballot December 3, 2020

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Anticipated Reimbursements Used for Substitution of Contract Authority

Account Number: 421100

Normal Balance: Credit

Description: The estimate of amount of spending authority from offsetting collections represented by 

unfilled customer orders or accounts receivable used to replace obligated contract authority as a 

budgetary resource during the current fiscal year subject to Office of Management and Budget 

apportionment that will be used for substitution of contract authority. This USSGL account can only be 

used by the Department of Defense Working Capital Fund.

Justification: To anticipate reimbursements that will be used for substitution of contract authority.