Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

1 IRC Handout 12-5-2017

Current Account Tittle: Receipts Unavailable for Obligation Upon Collection 

Proposed 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: To separate Current – Year activity from Prior-Year activity.

Proposed Account Title: Receipts Unavailable for Obligation Upon Collection - Prior-Year Balances 

Proposed Account Number: 439401 

Normal Balance: Credit 

Proposed 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 account does not close at yearend. This balance is the result of recoveries of prior year obligations and/or unobligated 

balance transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.

USSGL account 439401 only crosswalks to SF 133/Schedule P line 1020, 1035 (Unobligated balance precluded from obligation 

(limitation on obligations) (-)) and closes to USSGL account 493400

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Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

2 IRC Handout 12-5-2017

Current Account Title: Receipts and Appropriations Temporarily Precluded From Obligation

Proposed Account Title: Appropriations, Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - CurrentYear Balances 

Account Number: 439700 

Normal Balance: Credit 

Definition: The amount of receipts and appropriations (derived from special and 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 

trust fund or special fund receipts collected 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. The ending balance of this account will be part of the end-of-year balance in the Special and Trust Fund 

Receipt Schedule (Schedule N). This account does not close at yearend. Justification: To separate Current – Year activity from PriorYear activity.

Current Account Title: Unobligated Balances of Receipts and Appropriations Temporarily Precluded From Obligation

Proposed Account Title: Unobligated Balances of Receipts and Appropriations Temporarily Precluded From Obligation - Prior-Year 

Balances 

Account Number: 439701 

Normal Balance: Credit 

Proposed Definition Based on situations where total budgetary resources are precluded from obligation in a fiscal year by a provision of 

law (such as a limitation on obligations), the amount of unobligated balances of appropriations (derived from special and trust nonrevolving fund receipts) that becomes unavailable for obligation until specific legal requirements are met is also precluded in special and 

non-revolving trust funds. This balance is the result of recoveries of prior year obligations and/or unobligated balance transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.

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Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

3 IRC Handout 12-5-2017

Current Account Title: Offsetting Collections Temporarily Precluded From Obligation

Proposed 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: To separate Current – Year activity from Prior-Year activity.

Proposed Account Title: Offsetting Collections Temporarily Precluded From Obligation - Prior-Year Balances 

Proposed Account Number: 439801 

Proposed Normal Balance: Credit 

Proposed Definition: The unobligated balance of the amount of offsetting collections that becomes unavailable for obligation until specific 

legal requirements are met. This account does not close at yearend. The balance is the result of recoveries of prior year obligations and/or 

unobligated balance transfers in.

Justification: To separate Current – Year activity from Prior-Year activity.

USSGL account 439801 only crosswalks to SF 133/Schedule P line 1020, 1035 (Unobligated balance precluded from obligation 

(limitation on obligations) (-)), 1035, 1080, 5091, 5092, 5094, and 5095, and closes to USSGL account 439800
Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

4 IRC Handout 12-5-2017

There is a copy paste issue above; the last line should be P, 5094 and 5095.

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Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

5 IRC Handout 12-5-2017

Current Account Title: Repayment of Repayable Advances

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

Account Number: 415900 

Normal Balance: Credit 

Definition: Amounts actually transferred by nonexpenditure 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 Nonexpenditure 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: To separate Current – Year activity from Prior-Year activity.

NOTE: Please remove Apportionment_Category attribute domain value E for 415900 on lines 1236 and 1422. I don’t know why it is 

included.

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Proposed Account Title: Repayment of Repayable Advances - Prior-Year Balances

Proposed Account Number: 415901 

Proposed Normal Balance: Credit 

Proposed Definition: Amounts actually transferred by nonexpenditure 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 

Nonexpenditure 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: To separate Current – Year activity from Prior-Year activity.

USSGL account 415901 only crosswalks to SF 133/Schedule P line 1020, 1023, 1080, 5091, 5092, 5094, and 5095. It also closes to 

USSGL account 420100.
Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

6 IRC Handout 12-5-2017

Attribute Table:

No. USSGL Account Title Anticipated Budg/

Prop

Norm 

Bal

Begin

/End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

415901 Repayment of Repayable Advances -

Prior-Year Balances

N B C E D/C B/P

439401 Receipts Unavailable for Obligation 

Upon Collection - Prior-Year Balances

N B C E D/C

439801 Offsetting Collections Temporarily 

Precluded From Obligation - Prior-Year 

Balances

N B C E D/C

USSGL account 439701 should not have been on the Attribute Table on the original handout.

Avail 

Time

BEA Cat Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Non

Fed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

B/P/X

D/M B/P/X

D/M B/P/X
Proposed Budgetary USSGL Accounts

Effective Period 06 Fiscal Year 2018

7 IRC Handout 12-5-2017

Program 

Rpt Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

ET E N U N

ES/ET E/F/U N U N

EG/EP/ER E/F/U N U/E X/K/N