**Non-Expenditure Related Updates:**

**USSGL Revision Effective 2024:**

**Account Title:**	Anticipated Resources - Unapportioned Authority

**Account Number:**	449000

**Normal Balance:**	Credit

**Definition:**	This account is used for the amount of anticipated unobligated budgetary resources not yet apportioned. These funds are not available for obligation. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance.

***Justification:****To provide additional clarification regarding the use of the USSGL account.*

**TC Revisions Effective 2024:**

**A464**	To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

**Comment:**	Balances are transferred as a result of authority to extend the period of availability of the expired balances but does not meet the definition of a reappropriation. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A460, TC-A472, TC-A474, and TC-A476. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Extensions of Availability Other Than Reappropriations - Expired TAFS to Unexpired TAFS

**Budgetary Entry**

****Debit	465000	Allotments - Expired Authority

****   Credit	   419100		Balance Transfers - Extension of Availability Other Than Reappropriations

**Proprietary Entry**

****Debit	310300	Unexpended Appropriations - Transfers-Out

****   Credit	   101000		Fund Balance With Treasury

**A470**	To record in the transferring agency the anticipated transfer-out of current-year authority or prior-year balances. ~~that were previously anticipated~~

**Budgetary Entry**

	Debit	449000	Anticipated Resources - Unapportioned Authority

	Debit	469000	Anticipated Resources - Programs Exempt From Apportionment

	   Credit	   416000		Anticipated Transfers - Current-Year Authority

	   Credit	   418000		Anticipated Transfers - Prior-Year Balances

	   Credit	   418300		Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

**Proprietary Entry**

	None

**A472**	To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**	Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

****Debit	417000	Transfers - Current-Year Authority

****Debit	417500	Allocation Transfers of Current-Year Authority for Non-Invested Accounts

           Debit	417600      Allocation Transfers of Prior – Year Balances

****Debit	419000	Transfers - Prior-Year Balances

           Debit           419100      Balance Transfers - Extension of Availability Other Than 

                                                 Reappropriation

           Debit	       419300	 Balance Transfers - Unobligated Balances - Legislative Change of 

                  Purpose

****   Credit	   416000		Anticipated Transfers - Current-Year Authority

****   Credit	   418000		Anticipated Transfers - Prior-Year Balances

****   Credit	   418300		Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

**Proprietary Entry**

****Debit	101000	Fund Balance With Treasury

****   Credit	   310200		Unexpended Appropriations - Transfers-In

**A474**	To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**	Trust and special funds credit USSGL account 575500 to transfer appropriated receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

****Debit	417000	Transfers - Current-Year Authority

****Debit	417500	Allocation Transfers of Current-Year Authority for Non-Invested Accounts

           Debit	417600      Allocation Transfers of Prior – Year Balances

****Debit	419000	Transfers - Prior-Year Balances

           Debit           419100      Balance Transfers - Extension of Availability Other Than Reappropriation

****Debit	419300	Balance Transfers - Unobligated Balances - Legislative Change of Purpose

****Debit	423100	Unfilled Customer Orders With Advance - Transferred

****   Credit	   416000		Anticipated Transfers - Current-Year Authority

****   Credit	   418000		Anticipated Transfers - Prior-Year Balances

****   Credit	   418300		Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

**Proprietary Entry**

****Debit	101000	Fund Balance With Treasury

****   Credit	   575500		Non-Expenditure Financing Sources - Transfers-In - Other

****

**A476**	To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**	Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Budgetary Entry**

****Debit	416000	Anticipated Transfers - Current-Year Authority

****Debit	418000	Anticipated Transfers - Prior-Year Balances

****Debit	418300	Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

****   Credit	   417000		Transfers - Current-Year Authority

****   Credit	   417500		Allocation Transfers of Current-Year Authority for Non-Invested Accounts

              Credit          417600      Allocation Transfers of Prior – Year Balances

****   Credit	   419000		Transfers - Prior-Year Balances

	   Credit          419100       Balance Transfers - Extension of Availability Other Than

                                                     Reappropriation

****   Credit	   419300		Balance Transfers - Unobligated Balances - Legislative Change of Purpose

**Proprietary Entry**

****Debit	310300	Unexpended Appropriations - Transfers-Out

****   Credit	   101000		Fund Balance With Treasury

Handout	Draft	 IRC Meeting August 23, 2023