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Draft Board Ballot Apil 26, 2018

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #18-01

The USSGL staff will present the Draft Voting Ballot #18-01 at the April 26, 2018, 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. 

Provide a detailed justification for all “no” votes. Fax page 1 and any attachments containing comments or justifications 

for negative votes to 301-436-1039 or vote via Survey Monkey. 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 May 23, 2018.

Revisions: None

FISCAL YEAR 2018

ADD: CHANGE:

None 232000 Pg. 2 Yes ___ No ___

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

None None

FISCAL YEAR 2019

ADD: CHANGE:

198100 Pg. 3 Yes ___ No ___ 198000 Pg. 4 Yes ___ No ___

299100 Pg. 3 Yes ___ No ___ 299000 Pg. 4 Yes ___ No ___

571300 Pg. 3 Yes ___ No ___ 571200 Pg. 4 Yes ___ No ___

599700 Pg. 5 Yes ___ No ___

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

None None

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Board Ballot April 26, 2018

PROPOSED NEW USSGL ACCOUNT FOR FISCAL 2018

PROPOSED USSGL ACCOUNTS:

None

PROPOSED CHANGES TO USSGL ACCOUNT FOR FISCAL 2018

Account Title: Other Deferred Revenue 

Account Number: 232000 

Normal Balance: Credit 

Definition: The amount of revenue or income received but not yet earned from non-Federal sources not 

otherwise classified as advances or prepayments. An example is deferred revenue related to the pending 

sale of a forfeited asset. This account does not close at yearend. 

Justification: To update account definition in accordance with TFM 2-4700.
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Draft Board Ballot April 26, 2018

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2019

Account Title: Asset for Agency’s Custodial and Non-Entity Liabilities – Other than the General 

Fund of the U.S. Government

Account Number: 198100

Normal Balance: Debit

Definition: The total amount of non-entity custodial assets for collections, or amounts to be 

collected, by Federal agencies on behalf of another Federal agency other than the General Fund of 

the U.S. Government. These assets are a direct offset to the collecting entity’s Custodial Liability 

(USSGL account 298000) and Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Liability (USSGL account 298500). This account does not close at yearend.

Justification: New USSGL account needed to allow proper reporting of the receipt of custodial

collections and non-entity accruals by a Federal entity on behalf of a Federal entity other than the 

General Fund of the U. S. Government.

Account Title: Other Liabilities – Reductions 

Account Number: 299100 

Normal Balance: Credit 

Definition: Other liabilities of reductions where there is not a related budgetary obligation. Use while 

awaiting a warrant to be issued for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration). The warrant must be issued by yearend. This account does not close at yearend. 

Justification: To separate warrant activity. 

Account Title: Accrual of Agency Amount to Be Collected – Custodial and Non-Entity Other than 

the General Fund of the U.S. Government

Account Number: 571300

Normal Balance: Credit

Definition: The accrued amount of Non-Entity, custodial collections, and custodial revenues to be 

collected by a reporting entity on behalf of another Federal Agency other than the General Fund of 

the U.S. Government. This account corresponds to the collecting entity’s Accrued Collections for 

Others Statement of Custodial Activity (USSGL account 599100), Offset to Non-Entity Accrued 

Collections Statement of Changes in Net Position (USSGL account 599400), and in certain 

situations, Collections for Others – Statement of Custodial Activity (USSGL Account 599000).

Justification: New USSGL account needed to allow proper reporting by the receiving agency of 

accrued custodial and non-entity amounts on behalf of a Federal entity other than the General Fund 

of the U. S. Government.
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Draft Board Ballot April 26, 2018

PROPOSED CHANGES TO USSGL ACCOUNT FOR FISCAL 2019

Account Title:Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. 

Government

Account Number: 198000

Normal Balance: Debit

Definition: The total amount of non-entity custodial assets for collections, or amounts to be 

collected, by Federal agencies on behalf of the General Fund of the U.S. Government. This amount 

will be reduced, at yearend, by the amount of associated Fund Balance With Treasury that is 

transferred (swept). These assets are a direct offset to the collecting entity's Custodial Liability 

(USSGL account 298000) and Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Liability (USSGL account 298500). This account is for the General Fund of the U.S. 

Government use only. This account does not close at yearend. 

Justification: Update the USSGL account title to distinguish it

s use for reporting the collection of custodial activity on behalf of the General Fund of the U.S. 

Government only.

Account Title: Other Liabilities Without Related Budgetary Obligations 

Account Number: 299000 

Normal Balance: Credit 

Definition: Other liabilities not otherwise classified, for which there is not a related budgetary 

obligation. The account may be used while awaiting a warrant to be issued for a reduction (i.e., 

rescission, across-the-board reduction, and sequestration) by the U. S. Department of the Treasury's 

Bureau of the Fiscal Service. The warrant must be issued by yearend. This account does not close at 

yearend. 

Detailed information related to sequestration will be presented in a new scenario to be developed at a 

future date. 

Justification: To separate warrant activity. 

Account Title: Accrual of Agency Amount to Be Collected – Custodial and Non-Entity – General 

Fund of the U.S. Government

Account Number: 571200

Normal Balance: Credit

Definition: The accrued amount of non-entity, custodial collections and custodial revenues to be 

collected by a reporting entity on behalf of the General Fund of the U.S. Government. This account 

corresponds to the Federal reporting entity's Accrual Collections for Others Statement of Custodial 

Activity (USSGL account 599100) and Offset to Non-Entity Accrued Collections Statement of 

Changes in Net Position (USSGL account 599400). This account is for the General Fund of the U.S. 

Government use only.

Justification: Update the USSGL account title to distinguish its use for reporting the collection of 

custodial activity on behalf of the General Fund of the U.S. Government only.
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Draft Board Ballot April 26, 2018

Account Title: Financing Sources Transferred In From Custodial Statement Collections

Account Number: 599700

Normal Balance: Credit

Definition: The amount of financing sources transferred in to a Treasury Account Symbol (TAS) 

from collections previously recorded on the Statement of Custodial Activity. Unless specifically 

identified by the Bureau of the Fiscal Service in conjunction with OMB, this transfer creates a 

budgetary resource in the receiving TAS.

Justification: Update the USSGL account definition to allow this type of collection to not have a 

budgetary effect if specifically identified by Fiscal Service.