Page 1 of 10

IRC Handout August 23, 2023

TC Revisions for August 2023 IRC Meeting

FY 23 Additions: 

A709 To record anticipated adjustment to a definite prior year appropriation in an amount equal to prior year 

 offsetting collections derived from a USACE trust fund. This TC is for Corps of Engineers use only.

 Budgetary Entry

 Debit 449000 Anticipated Resources – Unapportioned Authority

 Credit 412050 Anticipated Definite Appropriation – Adjustment for Trust Fund Share – 

 Prior Year

 Proprietary Entry

 None

A403 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for

 transfers-in. This TC is for Corps of Engineers (COE) use only.

 Budgetary Entry

 Debit 416512 Allocation of Authority – Anticipated From Invested Balances Prior-Year

 Credit 449000 Anticipated Resources – Unapportioned Authority 

 Proprietary Entry

 None

F311 To record the return of an appropriation originally derived from the General Fund of the U.S. Government 

 that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is 

 accomplished with a negative appropriation warrant request submitted to Treasury. This TC is for Corps of

 Engineers use only.

 Budgetary Entry

 Debit 412050 Anticipated Definite Appropriation – Adjustment for Trust Fund Share – 

 Prior Year

 Credit 411912 Other Appropriations Realized

 Proprietary Entry

 Debit 310100 Unexpended Appropriations – Appropriations Received

 Credit 101000 Fund Balance With Treasury

 

 
Page 2 of 10

IRC Handout August 23, 2023

FY 23 Revisions: 

A123 To record the realization of previously anticipated authority.

Comment: USSGL transactions that reference this transaction: A107, A154, A186, A195, A202,

A212, A220, A250, A416, A510, A532, A706, A708, B126, C101, C103, C106,

C107, C109, C114, C116, C117, C124, C130, C132, C136, C154, C172, C176, 

C182, C190, C204, C412, C413, C416, C457, C452, C602, C606, C609, C612, 

C614, C616, C618, C622, C626, C628, C636, C640, C646, C648, C650, C702, 

C706, D108, D110, D120, D134, and D618. USSGL transactions that reference a 

reversal for this transaction: A172, C604, C608, C704, C708, and D438. Use USSGL 

account 439400 in situations where receipts are unavailable for obligation upon 

collection. For programs exempt from apportionment, use USSGL accounts 462000 

and 469000. For status of budgetary resources at the apportionment level, use

USSGL accounts 451000 and 459000. For unapportioned authority, use USSGL 

accounts 445000 and 449000.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Credit 445000 Unapportioned - Unexpired Authority

Credit 451000 Apportionments

Credit 461000 Allotments - Realized Resources

Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A127 To record budget authority (derived from special or trust fund receipts or the General Fund of the U.S. 

Government) temporarily precluded from obligation in a special or trust non-revolving fund expenditure 

account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of the endof-year balance on Schedule N: Schedule on Unavailable Collections of the Budget of the 

United States Government. Trust and special funds whose authority is limited to the current 

year obligations will record this transaction by at year-end as a preclosing adjusting entry. 

While it is acceptable to debit USSGL account 462000 in this situation, it is never acceptable 

for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From Obligation

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

 Credit 439730 Appropriations Temporarily Precluded From Obligation

Proprietary Entry

None
Page 3 of 10

IRC Handout August 23, 2023

A129 To record spending authority from offsetting collections temporarily precluded from obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the Budget 

of the United States Government. Trust and special funds whose authority is limited to the 

current year obligations will record this transaction by at year-end as a preclosing adjusting 

entry. While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From Obligation

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation

Proprietary Entry

None

A172 To record actual decreases against indefinite contract authority.

Comment: If contract authority was not anticipated, see USSGL TC-A174. Also 

 post reversal of USSGL TC A123 if authority was previously 

 anticipated.

Reference: USSGL implementation guidance; Contract Authority Case Studies 

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None

A416 To record realized authority to be transferred in to a receiving allocation Treasury Appropriation Fund

Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A426. If budgetary resources were previously 

 anticipated, credit USSGL account 416500 and record USSGL TC A123.

 Budgetary Entry

 Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Proprietary Entry

 Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In – Other
Page 4 of 10

IRC Handout August 23, 2023

A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (nonallocation) appropriation transfers between two trust funds or two federal funds (as defined by the 

Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for disbursement.

This occurs prior to the request for SF 1151: Non-expenditure Transfer Authorization, and 

is only permissible under specific circumstances. Use USSGL account 416000 if the 

transfer was previously anticipated, and post USSGL TC A123.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on NonExpenditure Non-Allocation Transfers of Invested Balances

 Budgetary Entry

 Debit 417100 Non-Allocation Transfers of Invested Balances - Receivable

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 445000 Unapportioned - Unexpired Authority

 Proprietary Entry

 Debit 133000 Receivable for Transfers of Currently Invested Balances

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

C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving 

funds, in which the offsetting collection is not immediately available for obligation once credited to the 

expenditure TAFS.

Comment: Also post reversal of USSGL TCs A193 and B143. If budgetary resources were 

previously anticipated, debit USSGL account 407000, and post USSGL TC A123. While

it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never 

acceptable for the balance in either of these accounts to be a debit.

 Budgetary Entry

 Debit 407000 Anticipated Collections From Federal Sources

 Debit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

 Debit 445000 Unapportioned - Unexpired Authority

 Debit 461000 Allotments - Realized Resources

 Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

 Proprietary Entry

 Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Page 5 of 10

IRC Handout August 23, 2023

C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary 

entry is recorded for the purchase discount plus the premium on the sale. Special and trust 

funds use USSGL account 411400 if budgetary resources were previously anticipated in 

USSGL account 412000. Revolving funds use USSGL account 427300 if budgetary 

resources were previously anticipated in USSGL account 407000. revolving funds credit 

USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post 

USSGL TC-A123 if authority was previously anticipated. Fiduciary deposit funds would not 

record the budgetary entry. See USSGL TC A195, TC C109 or TC C140 to record the 

collection of interest received on the sale. See USSGL TC C607 for the sale of securities 

acquired at a discount by nonfiduciary deposit fund that result in a gain.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than the Bureau 

of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Page 6 of 10

IRC Handout August 23, 2023

C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or 

a loss.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary 

entry is recorded for the purchase discount less the discount on the sale. If the discount on the 

sale is greater than the purchase discount, the budgetary entry will be reversed. Special and 

trust funds use USSGL account 411400 if budgetary resources were previously anticipated in 

USSGL account 412000. Revolving funds use USSGL account 427300 if budgetary 

resources were previously anticipated in USSGL account 407000. revolving funds debit 

USSGL 407000 and special and trust funds debit USSGL 412000. Reverse USSGL TC 

A123 if authority was previously anticipated. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC A195, TC C109 or TC C140 to record the collection of 

interest received on the sale. See USSGL TC C618 to record the sale prior to maturity of 

investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC C611 or TC C621 for the 

sale of securities purchased at a discount and sold at a gain or loss by a nonfiduciary deposit 

fund. 

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than the Bureau 

of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Page 7 of 10

IRC Handout August 23, 2023

FY 24 Additions: 

A205 To record authority that was temporarily reduced in a previous year during closing entries and subsequently 

reclassified as a PYA entry in the current year.

 Comment: This activity is associated with discretionary authority created by recoveries from the 

Adjustments for Changes in Prior-Year allocations of Budgetary Resources (432100). When 

the General Fund account funding SSA’s Limitation on Administrative Expenses incur a 

recovery from the 432100 Adjustment for Prior-Year allocations, the associated authority 

value closes into the 433000, making it temporarily unavailable. In the current year, those 

temporarily unavailable funds can be reclassified from Discretionary to Mandatory and then 

be made available based on apportionment action approved by the Office of Management and 

Budget. 

 Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of 

Budgetary Resources (SSA and HHS Related TAFS Only)

Budgetary Entry

 Debit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation 

 Credit 445000 Unapportioned – Unexpired Authority

 Proprietary Entry

None

F155 To record the pre-closing of the 445000 created in a discretionary account through entries associated with 

Adjustments for Changes in Prior-Year allocations of Budgetary Resources. 

 Comment: This activity is used when discretionary authority is allocated, and adjustments are needed 

associated with the 432000/432100. This pre-closing entry is to ensure that there is not 

ending discretionary authority in funding sources to SSA’s Limitation on Administrative 

Expense account. 

 Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of 

Budgetary Resources (SSA and HHS Related TAFS Only).

Budgetary Entry

 Debit 445000 Unapportioned – Unexpired Apportionment

Credit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

 Proprietary Entry

None

F335 To record the closing of adjustments for changes in prior-year allocations of budgetary resources to the 

appropriate status account – For General Fund Accounts only.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of 

Budgetary Resources (SSA and HHS Related TAFS Only)

Budgetary Entry

 Debit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary 

 Resources – General Fund Account

 Debit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

 Credit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary 

 Resources – General Fund Account 

 Credit 433000 Offset to adjustment for Change in allocation of Trust Fund limitation

Proprietary Entry

None
Page 8 of 10

IRC Handout August 23, 2023

FY 24 Revisions: 

A201 To record revenue to non-revolving trust funds and special funds, in which the revenue is not immediately 

available for obligation.

Comment: If receipts are unavailable for obligation upon collection but available for investment, also 

post USSGL TC A203.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 590000 Other Revenue

A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund 

Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of 

funds. This amount is specified in the agency's appropriation or authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must use 

USSGL TC A520. If authority was previously anticipated, credit USSGL account 

416000, and also post USSGL TC A123.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury 

Appropriation Fund Symbols

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS – Receivable

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Page 9 of 10

IRC Handout August 23, 2023

A520 To record a payable for amounts appropriated from a specific invested Treasury Appropriation Fund 

Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (non-allocation) transfer of 

funds. This amount is specified in the agency's appropriation or authorization act.

Comment: Transfer partner must use USSGL TC A516. While it is acceptable to debit USSGL accounts 

439400 and 462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit. If authority was previously anticipated, debit USSGL account 

416000. 

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury 

Appropriation Fund Symbols

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of 

budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund 

Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL scenario 

identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of 

Budgetary Resources (Social Security Administration and Department of Health and Human 

Services related TAFS only)

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources

Debit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – 

General Fund Account

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable
Page 10 of 10

IRC Handout August 23, 2023

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation of 

budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund 

Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL scenario 

identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of 

Budgetary Resources (Social Security Administration and Department of Health and Human 

Services related TAFS only)

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, 

Recoveries

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources

 Credit 432100 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – 

General Fund Account

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out

FY 25 Additions: 

A103 To record estimated reinstated orders – obligations, unpaid. 

 Budgetary Entry 

 Debit 449000 Anticipated Resources - Unapportioned Authority 

 Credit 479010 Anticipated Reinstated Orders - Obligations, Unpaid 

 Proprietary Entry 

 None

D111 To record the reinstatement of a prior-year unpaid order where a collection of a refund results in a 

 downward adjustment of a prior-year paid obligation where previously anticipated. 

 Budgetary Entry 

 Debit 479010 Anticipated Reinstated Orders - Obligations, Unpaid 

 Credit 480110 Reinstated Undelivered Orders - Obligations, Unpaid 

 Credit 490110 Reinstated Delivered Orders - Obligations, Unpaid

 Proprietary Entry 

 None