Bulletin No. 2019-14 IV AT - 1

Draft 

IRC Handout July 2019

Part 1

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

411991 Other Appropriations Realized - International Monetary Fund - 

Reserve Tranche

N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

411992 Other Appropriations Realized - International Monetary Fund - 

Letter of Credit

N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund - 

New Arrangements to Borrow (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

Q

D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund - 

Exchange Rate Changes (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

Q

D EG U N U N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EG/EP/ER/ET E/F/U D/G/N U X/K/N

415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority Previously 

Precluded From Obligation

N B D E D/C C/P D/M P/X A/B/C/D/

E/F/G/H/

Q

D EG/ES/ET E/F/U N U/E X/K/N

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

N B D E D/C D P/X A/B/C/D/

E/F/G/H/

Q

D ES U N U N

417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary Fund

N B D E D/C P/S D F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

N B D E D/C P/S D F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

2020

A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

420190 Total Actual Resources - Collected - International Monetary 

Fund

N B D B/E D/C D/M A/B/C/D/

E/F/G/H/

Q

D EG U N U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S
Bulletin No. 2019-14 IV AT - 2

Draft 

IRC Handout July 2019

Part 1

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin

/ End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2019 Reporting

Section IV

U.S. Standard General Ledger - Attribute Table

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EG/EP/ER/TR E/F/U D/G/N U X/K/N

427700 Other Actual Collections - Federal N B D E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

2020

B/P/X A/B/C/D/

E/F/G/H/

Q

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C D/M P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

438300 Temporary Reduction - Prior-Year Balances N B C E D/C P/S D/M P/X A/B/C/D/

E/F/G/H/

Q

D/R OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438400 Temporary Reduction/Cancellation Returned by Appropriation N B C B/E D/C B/C/D

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

Q

D/R ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

439190 Adjustments to Indefinite Appropriations - International 

Monetary Fund

N B C E D/C D A/B/C/D/

E/F/G/H/

Q

D EG U N U N

439701 Appropriations Temporarily Precluded From Obligation - PriorYear

N B C E D/C P D/M X A/B/C/D/

E/F/G/H/

Q

D ES/ET E/F/U U/E U X/K/N

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X A/B/C/D/

E/F/G/H/

Q

D/R ES U N U X/N

439800 Offsetting Collections Temporarily Precluded From Obligation N B C B/E D/C S D/M B/P/X A/B/C/D/

E/F/G/H/

Q

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

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

(NAB)

N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

Q

D EG U N U N