1 

Draft Voting Ballot August 23, 2023 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #23-03 

The USSGL staff presented the Draft Voting Ballot #23-03 at the August 23, 2023 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 August 30, 2023. 

FISCAL YEAR 2023 

ADD: CHANGE:

DELETE:

FISCAL YEAR 2024 

ADD: CHANGE: 

432100 Yes ___ No ___ 432000 Yes ___ No ___

433000 Yes ___ No ___ 449000 Yes ___ No ___ 

 480100 Yes ___ No ___ 

 490100 Yes ___ No ___

DELETE: 

FISCAL YEAR 2025 

ADD: CHANGE:

479010 Yes ___ No ___

DELETE:
2

Draft Voting Ballot August 23, 2023

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
3 

Draft Voting Ballot August 23, 2023 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – 

General Fund Account 

Account Number: 432100 

Normal Balance: Debit 

Definition: This account is used in a general fund account to record the amount of adjustments 

made for the change in the allocation of budgetary resources between certain trust fund and federal 

entity general fund funding sources and performing accounts. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. Department of Health and 

Human Services and Social Security Administration use only. 

Justification: The account is needed in a general fund account to record the amount of adjustments 

made for the change in the allocation of budgetary resources between certain trust fund and federal 

entity general fund funding sources and performing accounts. 

Account Title: Offset to adjustment for Change in allocation of Trust Fund limitation – General 

Fund Account 

Account Number: 433000 

Normal Balance: Credit 

Definition: This account provides a closing activity offset to the amount of adjustments recorded 

for the change in the allocation of budgetary resources between certain trust fund and federal entity 

general fund funding sources and performing accounts. This account can also adjust (remove or 

reallocate) funding between discretionary and mandatory accounts for specific agency activity

associated with the change in allocation noted above. Although the normal balance for this account 

is credit, it is acceptable for this account to have a debit balance. Department of Health and Human 

Services and Social Security Administration use only.

Justification: This account is needed as a closing activity offset the amount of adjustments 

recorded for the change in the allocation of budgetary resources between certain trust fund and 

federal entity general fund funding sources and performing accounts. This account can also adjust 

(remove or reallocate) funding between discretionary and mandatory accounts for specific agency 

activity associated with the change in allocation. 
4 

Draft Voting Ballot August 23, 2023 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary Resources – 

Trust Fund Account

Account Number: 432000 

Normal Balance: Debit

Definition: This account is used in a paying trust fund account to record the amount of 

adjustments made for the change in the allocation of budgetary resources between certain trust fund 

and federal entity general fund funding sources and performing accounts. Although the normal 

balance for this account is debit, it is acceptable for this account to have a credit balance.

Department of Health and Human Services and Social Security Administration use only.

Justification: To add a little more detail to the definition and clarify that this USSGL is for use 

only by Department of Health and Human Services and Social Security Administration.

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. 

Account Title: Undelivered Orders - Obligations, Unpaid 

Account Number: 480100 

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, which have 

not been actually or constructively received and for which amounts have not been prepaid or 

advanced. This includes amounts specified in other contracts or agreements such as grants, program 

subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has 

not occurred. This account does not close at year-end. 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 show that it is acceptable to have a debit balance in certain instances in USSGL 

account 480100. 
5 

Draft Voting Ballot August 23, 2023 

Account Title: Delivered Orders - Obligations, Unpaid 

Account Number: 490100 

Normal Balance: Credit

Definition: This account is used to record the amount accrued or due for: (1) services performed by 

employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (2) goods 

and tangible property received; and (3) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. This account does not 

close at year-end. 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 show that it is acceptable to have a debit balance in certain instances in USSGL 

account 490100. 

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2024

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2025

Account Title: Anticipated Reinstated Orders - Obligations, Unpaid 

Account Number: 479010 

Normal Balance: Credit

Definition: This account is used to anticipate the reinstatement of 1) the amount of goods and/or 

services ordered, which have not been actually or constructively received and for which amounts 

have not been prepaid or advanced; and 2) the amount accrued or due for: (a) services performed by 

employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (b) goods 

and tangible property received; and (c) programs for which no current service performance is 

required such as annuities, insurance claims, benefit payments, loans, etc. 

Justification: This account is used to anticipate the amounts in USSGL accounts 480110 and 

490110.