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Draft Voting Ballot July 11, 2019

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #19-02

The USSGL staff presented the Draft Voting Ballot #19-02 at the July 11, 2019, 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. 

Provide a detailed justification for all “No” votes. USSGL Board Members will vote using Survey Monkey, or Fax their 

ballot to 304-480-5176. 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 July 18, 2019.

FISCAL YEAR 2019

ADD: CHANGE:

None None

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None

FISCAL YEAR 2020

ADD: CHANGE:

None None

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None

FISCAL YEAR 2021

ADD: CHANGE: 

422300 Pg. 3 Yes _____ No _____ 406000 Pg. 4 Yes _____ No _____ 

425400 Pg. 3 Yes _____ No _____ 407000 Pg. 4 Yes _____ No _____ 

 422100 Pg. 4 Yes _____ No _____ 

 425200 Pg. 4 Yes _____ No _____ 

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE): 

None None
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Draft Voting Ballot July 11, 2019

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot July 11, 2019

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Proposed New USSGL Accounts:

Account Title: Uncollected Subsidy from Program Account

Account Number: 422300

Normal Balance: Debit

Definition: The amount of subsidy due to a financing account but not yet collected from a program 

account. This account does not close at year-end.

Justification: USSGL account 422100 is used with reimbursable work; however, all financial 

activity recorded in a financing account is classified as direct.

Account Title: Reimbursements and Other Income Earned – Collected From Non-Federal Sources

Account Number: 425400

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned and collected to date through 

the provision of goods and performance of services provided to a non-Federal entity.

Justification: To distinguish reimbursable income earned from non-Federal Sources from that of 

Federal Sources.
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Draft Voting Ballot July 11, 2019

PROPOSED CHANGES TO USSGL ACCOUNT FOR FISCAL 2021

Account Title: Anticipated Collections From Non-Federal Sources

Account Number: 406000

Normal Balance: Debit

Definition: The amount of non-Federal entity (excluding non-Federal exception entities)

collections, excluding reimbursables, expected in the current fiscal year.

Justification: To clarify that non-Federal exception entities should not use this USSGL account.

Account Title: Anticipated Collections From Federal Sources

Account Number: 407000

Normal Balance: Debit

Definition: The amount of Federal agency (including non-Federal exception entities) collections, 

excluding reimbursables, expected in the current fiscal year.

Justification: To clarify that non-Federal exception entities should use this USSGL account.

Account Title: Unfilled Customer Orders Without Advance

Account Number: 422100

Normal Balance: Debit

Definition: The total amount of unearned reimbursable orders accepted without an advance. This 

account represents the amount of goods and/or services to be furnished for other Federal 

Government agencies and for the public, if permitted by law and by long-standing, generally 

accepted practice. It also includes amounts for "jointly supported projects." At the time goods 

and/or services are furnished, the amount becomes reimbursements earned. In addition, this account 

is used in the credit financing fund to record the subsidy that will be received when previously 

obligated loans are disbursed. This account does not close at year-end.

Justification: To remove the definition line that discusses subsidy as it will be accounted for in 

USSGL account 422300.

Account Title: Reimbursements and Other Income Earned – Collected From Federal Sources

Account Number: 425200

Normal Balance: Debit

Definition: The amount of reimbursements and other income earned and collected to date through 

the provision of goods and performance of services provided to Federal agencies/entities or Nonfederal Exception Entities.

Justification: To distinguish reimbursable income earned from Federal Sources from that of nonFederal Sources.