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Draft Voting Ballot July 7, 2021

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #21-03

The USSGL staff presented the Draft Voting Ballot #21-03 at the July 7, 2021 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 14, 2021.

FISCAL YEAR 2021

ADD: CHANGE:

412250 Yes ___ No ___ 113510 Yes ___ No ___

 

DELETE:

FISCAL YEAR 2022

ADD: CHANGE:

 

DELETE:

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
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Draft Voting Ballot July 7, 2021

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Federal Financing Bank (FFB) - Net Principal Payments

Account Number: 412250 

Normal Balance: Debit 

Definition: This account is used by the Federal Financing Bank (FFB) to record the net amount of 

Agency or guaranteed principal received in excess (or deficit) of principal repaid to the Bureau of 

Fiscal Service. Although the normal balance of this account is debit, it is acceptable for this account 

to have a credit balance. Only the FFB may use this account. This account closes into 420100 at 

year end.

Justification: When the Federal Financing Bank (FFB) receives a repayment of loan principal 

balance from a borrowing Agency, normally the FFB also simultaneously repays the Bureau of 

Fiscal Service, its funding source, the exact same amount. To handle circumstances when the 

amounts received by the FFB do not equal the amounts repaid to the Bureau of Fiscal Service, a 

new USSGL account is being requested. This new USSGL account will record the net amount of 

Agency or guaranteed principal received by the FFB in excess (or deficit) of the amount of principal 

repaid to the Bureau of Fiscal Service during the fiscal year. This account will only be used by the 

FFB. This proposed account is contingent on a new line being added to the SF 133 when the 

2021 OMB Circular No. A-11 is released. 

PROPOSED CHANGES USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Restricted Cash Held Outside of Treasury - Non-Budgetary

Account Number: 113510

Normal Balance: Debit

Definition: The amount of cash that is: restricted (due to the imposition on cash deposits by law, 

regulation, or agreement); deposited in accounts outside of the U.S. Treasury in nonTreasury General Accounts (non-TGAs); and that are not included in the Budget of the 

United States Government. This account is for the Department of Defense use only.

This account does not close at year end.

Justification: To remove restricting this USSGL account for Department of Defense use only. 

There are other agency’s that have restricted cash and need to use this USSGL account. 

PROPOSED DELETIONS USSGL ACCOUNTS FOR FISCAL 2021

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022
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Draft Voting Ballot July 7, 2021

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2022