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Draft Voting Ballot July 16, 2020

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #20-03

The USSGL staff presented the Draft Voting Ballot #20-03 at the July 16, 2020 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. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. 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 23, 2020.

FISCAL YEAR 2020

ADD: CHANGE:

 

None None

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

None None

FISCAL YEAR 2021 

ADD: CHANGE:

411912 Yes ____ No ____ 

412050 Yes ____ No ____ 

413415 Yes ____ No ____ 

421512 Yes ____ No ____

425512 Yes ____ No ____

436001 Yes ____ No ____

439401 Yes ____ No ____

439412 Yes ____ No ____

439432 Yes ____ No ____

439504 Yes ____ No ____
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Draft Voting Ballot July 16, 2020

 

DELETE:

FISCAL YEAR 2022

ADD: CHANGE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot July 16, 2020

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2020

Proposed Modification to USSGL Account Title and Definition 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Definite Appropriation – Adjustments for Trust Fund Share – Prior Year

Account Number: 411912

Normal Balance: Credit 

Definition: The amount of budget authority derived from the General Fund of the U.S. Government 

adjusted downward for the trust fund share derived from either the Harbor Maintenance or Inland 

Waterways trust fund where a prior year appropriation act is cited. Corps of Engineers – Civil Works 

use only.

Justification: The current USSGL, 411900, addresses accounting that affects new budget authority but

not adjustments to prior year definite budget authority where indefinite amounts are derived from trust 

funds impacting a definite appropriation. This will provide the Corps of Engineers – Civil Works an 

accounting mechanism.

Account Title: Anticipated Definite Appropriation – Adjustments for Trust Fund Share – Prior Year

Account Number: 412050

Normal Balance: Credit

Definition: The amount of anticipated budget authority derived from the General Fund of the U.S. 

Government adjusted downward for the trust fund share derived from either the Harbor Maintenance or 

Inland Waterways trust fund where a prior year appropriation act is cited. Corps of Engineers – Civil 

Works use only. 

Justification: To address accounting that affects anticipated adjustments to prior year definite budget 

authority where indefinite amounts are derived from trust funds impacting a definite appropriation. This 

will provide the Corps of Engineers – Civil Works an accounting mechanism.

Account Title: Adjustment for Definite Contract Authority Limitation

Account Number: 413415

Normal Balance: Credit

Definition: Downward adjustment to prior year definite budget authority pursuant to limitation in a 

no-year Treasury account. This adjustment may be associated with recoveries of prior-year 

obligations. Department of Transportation use only.

Justification: Due to limitation in authorization act, provides the Department of Transportation a 

mechanism to report definite contract authority in a no-year Treasury account that must be reduced 

without a no-year Treasury account closing.
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Draft Voting Ballot July 16, 2020

Account Title: Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds –

Adjustments for Trust Fund Share – Prior Year

Account Number: 421512

Normal Balance: Debit

Definition: The amount of anticipated offsetting collections derived from either the Harbor 

Maintenance or Inland Waterways trust fund where the appropriation derived from the General Fund of 

the U.S. Government is adjusted downward and a prior year appropriation act is cited. Corps of 

Engineers – Civil Works use only.

Justification: To address accounting that affects new anticipated adjustments for indefinite amounts 

derived from trust funds that impact a definite appropriation. This will provide the Corps of Engineers 

– Civil Works an accounting mechanism.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds – Adjustments for Trust 

Fund Share – Prior Year

Account Number: 425512

Normal Balance: Debit

Definition: The amount of offsetting collections derived from either the Harbor Maintenance or Inland 

Waterways trust fund where the appropriation derived from the General Fund of the U.S. Government is 

adjusted downward and a prior year appropriation act is cited. Corps of Engineers – Civil Works use 

only. 

Justification: The current USSGL, 425500, addresses accounting that affects new offsetting collections

but not adjustments for indefinite amounts derived from trust funds that impact a definite appropriation. 

This will provide the Corps of Engineers – Civil Works an accounting mechanism.

Account Title: Appropriation Purpose Fulfilled – To be Returned to Treasury

Account Number: 436001

Normal Balance: Debit

Definition: Unobligated balances in a no-year Treasury account where the amount was determined 

to be no longer available for obligation but must be made available to close a no-year Treasury 

account.

Justification: Provides a mechanism to allow an amount previously made unavailable to obligate to 

become available in order to return unobligated balance and close a no-year Treasury account.
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Draft Voting Ballot July 16, 2020

Account Title: Daily Inflation/Deflation Compensation Adjustment

Account Number: 439401

Normal Balance: Credit

Definition: Amount of daily inflation or deflation compensation to offset the amount recorded in 

USSGL account 411400 or 427300 to result in no budgetary impact. This account does not close at 

year-end.

Justification: Provides a mechanism to offset the amount recorded in USSGL accounts 411400 or

427300 to result in no budgetary impact.

Account Title: Unobligated Balances Made Available from Previously Unavailable Receipts –

Adjustments for Trust Fund Share – Prior Year

Account Number: 439412

Normal Balance: Debit

Definition: The unobligated balance made available from receipts that were previously not immediately 

available for obligation upon collection. Amounts are made available for obligation pursuant to an 

increase in the trust fund share of a definite prior year appropriation for Corps of Engineers – Civil 

Works operating accounts. Corps of Engineers – Civil Works use only.

Justification: The current USSGL, 439400, addresses accounting that affects new budget authority but

not adjustments for indefinite amounts derived from trust funds that impact a definite appropriation. 

This will provide the Corps of Engineers – Civil Works an accounting mechanism.

Account Title: Anticipated Unobligated Balances Made Available from Previously Unavailable 

Receipts – Adjustments for Trust Fund Share – Prior Year

Account Number: 439432

Normal Balance: Debit

Definition: Anticipated unobligated balance made available from receipts that were previously 

unavailable for obligation. Amounts are made available for obligation pursuant to an increase in the trust 

fund share of a definite prior year appropriation for Corps of Engineers – Civil Works operating 

accounts. Corps of Engineers – Civil Works use only.

Justification: To address accounting that affects anticipated adjustments for indefinite amounts derived

from trust funds that impact a definite appropriation in trust fund expenditure accounts. This will 

provide the Corps of Engineers – Civil Works an accounting mechanism. 
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Draft Voting Ballot July 16, 2020

Account Title: Obligation Limitation - Temporary – Prior-Year and Current-Year Budget 

Authority

Account Number: 439504

Normal Balance: Credit

Definition: Budgetary resources (i.e., unobligated balances and current-year budget authority) 

unavailable for obligation due to annual limitation in appropriation act. This account reflects 

activity that must adjust to zero before the fourth quarter adjusted trial balance submission. 

Department of Transportation use only.

Justification: Provides the Department of Transportation a mechanism to report an adjustment against 

total budgetary resources that are subject to an annual obligation limitation.