Office of Management and Budget 1

Teresa A. Tancre, CGFM

Dan L. Singer

Budget Review and Concepts Division 

Office of Management and Budget

December 1, 2021; February 9, 2022

Abnormal Budgetary USSGL Account Balances

Fiscal Service IRC Meeting
Office of Management and Budget 2

The following slides were 

presented at the USSGL IRC 

meeting on December 1, 2021.
Overview

 Budgetary USSGL accounts where ending abnormal balances are required 

to be resolved before FY 2022-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)  GTAS Prior_Year_Adjustment Attribute (values B, P, X)  GTAS edits 140-147 (SF 133/Schedule P unobligated balance memo lines)  New GTAS validation (effective FY 2022-06) for abnormal beginning balances before FY 

2022-09 GTAS reporting window. For any TAFS and USSGL account currently under GTAS 

validation 122, beginning balances will be accepted thru FY 2022-12 GTAS reporting window 

as an exception to this new GTAS validation.  Beginning FY 2022-04 GTAS reporting window, any FY 2022 abnormal balance GTAS 

validation exception request will require a written justification (i.e., plan to resolve with 

milestones) included in agency request.

 Budgetary USSGL accounts where ending abnormal balances are required 

to be resolved before FY 2023-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)  GTAS Prior_Year_Adjustment Attribute (values B, P, X)  GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines)  New GTAS validation (effective FY 2023-06) above for abnormal beginning balances before 

FY 2023-09 GTAS reporting window. For any TAFS and USSGL account currently under 

GTAS validation 122, beginning balances will be accepted thru FY 2023-12 GTAS reporting 

window as an exception to this new GTAS validation above. 

Office of Management and Budget 3
Overview (continued)

 Budgetary USSGL accounts where ending abnormal balances are required 

to be resolved before FY 2024-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)  GTAS Prior_Year_Adjustment Attribute (values B, P, X)  GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines)  GTAS validation (created in FY 2022) (effective FY 2024-06) for abnormal beginning balances 

before FY 2024-09 GTAS reporting window. For any TAFS and USSGL account currently 

under GTAS validation 122, beginning balances will be accepted thru FY 2024-12 GTAS 

reporting window as an exception to this GTAS validation.  Budgetary and proprietary USSGL accounts and TC modifications [Pending IRC approval]

Office of Management and Budget 4
FY 2022-08 Deadline

 Budgetary USSGL accounts

 Ending balances only: 411900, 413200, 426600, 451000, 461000, 462000, 470000, 

488100, 498100, 490200 where GTAS Prior_Year_Adjustment attribute value X

 No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting windows

 Beginning & Ending balances: 412600, 413900, 414900, 422100, 422200, 422500, 

425100, 438400, 439400, 439700 where GTAS Prior_Year_Adjustment attribute value X

 Abnormal beginning balances permitted thru FY 2022-12 GTAS reporting window

 No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting windows

 GTAS Edits 140-147 (SF 133/Schedule P unobligated balance memo lines)

Office of Management and Budget 5
FY 2022-08 Deadline

 GTAS Edits 140-143 (FY 2022 GTAS Overrides)

For FY 2022-02 GTAS reporting window, OMB will submit GTAS override requests for 80 TAFSs in the 

Executive branch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) for FY 2022 equal 

the amounts on SF 133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2021-12 (respectively).

Office of Management and Budget 6
FY 2023-08 Deadline

 Budgetary USSGL accounts

 Beginning & Ending balances: 420100, 445000, 465000 where GTAS 

Prior_Year_Adjustment attribute value X

 Abnormal beginning balances permitted thru FY 2023-12 GTAS reporting window

 No abnormal ending balances as of the FY 2023-09 and beyond GTAS reporting windows

 GTAS Edits 140-147 (SF 133/Schedule P unobligated balance memo lines)

For FY 2023-02 GTAS reporting window, OMB will submit GTAS override requests for the TAFSs in the Executive 

branch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) for FY 2022 equal the amounts on SF 

133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2022-12 (respectively).

Office of Management and Budget 7
FY 2024-08 Deadline

 Budgetary USSGL accounts

 Beginning & Ending balances: 480100, 480200, 490100 where GTAS 

Prior_Year_Adjustment attribute value X

 Abnormal beginning balances permitted thru FY 2024-12 GTAS reporting window

 No abnormal ending balances as of the FY 2024-09 and beyond GTAS reporting windows

 GTAS Edits 148-155 (SF 133/Schedule P obligated balance memo lines)

Note: Beginning FY 2025, GTAS edits 148 thru 155 will be FATAL.

 New budgetary USSGL accounts & TC modifications [Effective FY 2024]

(Adjusting Upward Adjustments 488100, 488200, 498100, 498200)

 Financial Statement accruals (e.g. payroll), TC modifications, & OMB Circular 

No. A-11 [2022 proposal – Effective FY 2024]

 Agency specific situations (Discuss Jan 2022 thru Mar 2022)

Office of Management and Budget 8
Office of Management and Budget 9

The following slides were 

presented at the USSGL IRC 

meeting on February 9, 2022.
Beginning in FY 2022-09

 Validation 122 Expansion

 FY 2022 attributes: TAFS, USSGL account, Begin_End

 Additional FY 2023 attributes: Reimbursable_Flag, BEA_Category_Indicator, 

Cohort, BOC 

 Abnormal beginning balances will continue to be permitted thru FY 2022-12 

GTAS reporting window for TAFSs that have been granted exceptions to 

validation 122 as of FY 2022-08 for the following USSGL accounts: 412600, 

413900, 414900, 422100, 422200, 422500, 425100, 438400, 439400, 439700 

where GTAS Prior_Year_Adjustment attribute value X.

 For USSGL accounts 413900 and 414900 abnormal ending balances will be 

permitted for TAFSs that have been granted exceptions to validation 122 as of 

FY 2022-08. A new GTAS edit or validation is being developed to apply closing 

entry against pre-closing Adjusted Trial Balance. (TCs F304 and F306)

 Abnormal ending balances will no longer be accepted for the following USSGL 

accounts: 411900, 412600, 413200, 422100, 422200, 422500, 425100, 426600, 

438400, 439400, 439700, 451000, 461000, 462000, 470000, 488100, 498100, 

and 490200 where GTAS Prior_Year_Adjustment attribute value X. Limited 

exceptions will be considered on a case-by-case basis.

 GTAS Override Request Exercise:  Abnormal Budgetary USSGL Account Balance (EXISTING FOLDER): Request will be restricted 

to USSGL accounts 420100, 445000, 465000, 480100, 480200 and 490100.  Folder Title TBD (NEW FOLDER): Available in FY 2022-06. Requires action plan with 

milestones. Limited exceptions will be considered on a case-by-case basis for previously approved 

TAFSs as of FY 2022-08.

Office of Management and Budget 10
Beginning in FY 2022-09 (Cont’d)

For a list of budgetary 

USSGL accounts for each 

column to the right, please 

refer to the Abnormal 

Budgetary USSGL 

Account Balances 

Dashboard:

https://go.max.gov/abnormalbalances

Office of Management and Budget 11

June 2022 June 2023 June 2024 Overall

Total number of TAFS with Abnormal Ending Balances 633 292 937 1357

Department of Defense--Military Programs 46% 51% 42% 37%

Department of Health and Human Services 13% 7% 9% 12%

International Assistance Programs 4% 9% 7% 7%

Department of Agriculture 4% 3% 6% 5%

Department of Homeland Security 3% 4% 4% 5%

Department of State 2% 1% 5% 4%

Department of Transportation 5% 2% 3% 3%

Department of Justice 3% 4% 2% 3%

Department of Labor 2% 0% 3% 3%

Department of the Interior 3% 0% 0% 2%

Department of Commerce 1% 1% 2% 2%

Other Defense--Civil Programs 1% 1% 1% 1%

Executive Office of the President 0% 0% 2% 1%

Department of Education 1% 1% 1% 1%

Department of Energy 1% 0% 1% 1%

Environmental Protection Agency 1% 0% 1% 1%

Department of Housing and Urban Development 1% 0% 1% 1%

Small Business Administration 1% 3% 1% 1%

National Science Foundation 1% 0% 0% 0%

Office of Personnel Management 0% 0% 0% 0%

Social Security Administration 0% 1% 0% 0%

Department of Veterans Affairs 0% 0% 0% 0%

Corps of Engineers--Civil Works 0% 1% 0% 0%

National Aeronautics and Space Administration 0% 0% 0% 0%

General Services Administration 0% 0% 0% 0%

All other agencies 5% 9% 9% 8%

75% of TAFS 

Government-wide

with issues

Source: FY 2022-03 GTAS Data
Office of Management and Budget 12

Have additional questions 

or concerns regarding this process? 

Below is the Dashboard “Office Hours” 

meeting link to sign up.

(Dashboard available February 22nd)

Thursday, March 3 at 11AM

Tuesday, March 22 at 2PM

Beginning in FY 2022-09 (Cont’d)

https://go.max.gov/abnormalbalances
Beginning in FY 2023-02

New GTAS edits and/or validations

 USSGL account 420100 where GTAS attribute Reimbursable_Flag value R 

(for reimbursable)  Abnormal USSGL account 421000 Beginning balance is permitted where Fund Balance With Treasury (i.e., 

USSGL account 101000 Beginning) is zero or debit balance  Abnormal USSGL account 421000 Ending balance is permitted where Fund Balance With Treasury (i.e., 

USSGL account 101000 Ending) is zero or debit balance

 881 TAFS have abnormal USSGL account 420100 Ending balance (as of FY 2022-03)  721 of those TAFSs have GTAS attribute Reimbursable_Flag value R in USSGL account 420100 Ending AND a zero/debit 

balance in USSGL account 101000 Ending. These would always be permitted in GTAS.  160 of those TAFSs have GTAS attribute Reimbursable_Flag value D (direct) in USSGL account 420100 Ending OR a 

USSGL account 420100 Ending with an R attribute and a credit balance in USSGL account 101000 Ending. These would 

not be able to pass either Validation 122 or the new edit/validation. 

 There will be separate new GTAS edits and/or validations for beginning and ending 

balances in USSGL account 420100

“When a reimbursable agreement with another Federal account is accompanied by a cash advance, you may 

disburse to pay obligations associated with that advance. However, if you are authorized to incur obligations 

against customer orders from other Federal accounts without an advance, the order establishes obligational 

authority only and you may not disburse the account into a negative position (see section 145.2 on Antideficiency 

Act violations). “ [Source: Section 20.10 of OMB Circular No. A-11 (2021)]

Office of Management and Budget 13
Office of Management and Budget 14

Unique TAFS with a Abnormal Ending Balance 

in 420100 – (GTAS Data 2022-03)

Direct: 

Will fail Validation 122 as of 2023-09

Reimbursable w/ Credit FBWT: 

Will pass Validation 122, but

Will fail new edit/validation as of 2023-02

Department of Defense--Military Programs 36 3

Department of Health and Human Services 19 5

Department of Justice 10 4

International Assistance Programs 11 2

Department of Homeland Security 11

All Others 35 29

Total 111 54

Agency Submits an ATB containing USSGL 420100

(Beginning and Ending balances analyzed separately)

Validation 122

Normal Balance

Pass

Abnormal Balance

Direct Reimbursable

New Edit or Validation

Fail

(starting 2023-09)

Pass

Debit or 0 FBWT

Credit FBWT

Pass

Fail

Beginning in FY 2023-02
Beginning in FY 2023-02 Cont’d

New GTAS edits and/or validations

 USSGL accounts 480100, 480200, and 490100 Ending balance in preclosing Adjusted Trial Balance  Abnormal USSGL account 480100 Ending balance is permitted where the sum of USSGL accounts 

480100 and 488100 (upward adjustments) Ending balances where GTAS attribute 

Prior_Year_Adjustment value B, P, and X is a credit balance  Abnormal USSGL account 480200 Ending balance is permitted where the sum of USSGL accounts 

480200 and 488200 (upward adjustments) Ending balances where GTAS attribute 

Prior_Year_Adjustment value B, P, and X is a credit balance  Abnormal USSGL account 490100 Ending balance is permitted where the sum of USSGL accounts 

490100 and 498100 (upward adjustments) Ending balances where GTAS attribute 

Prior_Year_Adjustment value B, P, and X is a credit balance

 Using data from GTAS Period 2022-03:  443 TAFS have abnormal ending balances in USSGL account 480100

 Only 18 TAFS would close to a credit balance in USSGL account 480100

 123 TAFS have abnormal ending balances in USSGL account 480200

 NONE of these TAFS would close to a credit balance in USSGL account 480200

 614 TAFS have abnormal ending balances in USSGL account 490100

 Only 31 of these TAFS would close to a credit balance in USSGL account 490100

Office of Management and Budget 15
Effective October 1, 2023

OMB Circular No. A-11 (2022) Proposal

Do I record budgetary accounting accruals when recording proprietary

accounting accruals for agency financial statements?

 No for situations where no gross outlays result, immediately or in the 

future. This means that budgetary accruals are not reversed.

 May require new proprietary USSGL account(s) to maintain tie points with 

budgetary USSGL.

Obligation means a binding agreement that will result in outlays, immediately or in the future.

(Source: Section 20.3 of OMB Circular No. A-11 (2021))

 Yes for situations where gross outlays result, immediately or in the 

future.

 Budgetary accruals remain in place until reclassification to disbursement.

 If prior fiscal year budgetary accruals are adjusted in subsequent fiscal year, 

recoveries of prior year unpaid and paid obligations must be recorded. (Source:

Appendix F of OMB Circular No. A-11 (2021))

NOTE: Grants and payroll are discussed on subsequent slides.

Office of Management and Budget 16
Grant Accounting Discussion

 Overview:  HHS raised an issue with drawdowns and showing new budgetary resources where there is an 

outstanding obligation in place. Other Federal agencies have come to OMB with similar issues. OMB 

would like to explore this issue with all agencies that are experiencing this issue by developing an 

interagency workgroup, which will provide recommendations for a solution.

 Outcome:  Proposed solution that will be compliant with OMB Circular No. A-11 whereby any modification to 

OMB and/or Fiscal Service guidance can be identified and incorporated no later than March 31, 2022 

with an effective date of October 1, 2023 (FY 2024). 

 Scope  The scope is not limited to grants. The group will explore all potential funding instruments that this 

may apply to, for example compact agreements.

 Participants:  Federal agency accountants, grants staff, OMB (BRD/OFFM) staff, Fiscal Service USSGL staff

 Timeline (tentative)  February 2022: Agencies to reach out to OMB to participate. Agencies to send a one page example of 

the issue, similar to the next slide example from HHS

 February 2022: Workgroup kickoff  March 2022: Workgroup to compare all on to three page agency submissions and develop white 

paper with recommendations to OMB. Proposal will be submitted for OMB Circular No. A-11 

(2022) inclusion.  April 2022: Based on OMB’s determination of proposal acceptance, discuss with OMB and USSGL 

potential changes to USSGL TFM guidance to support proposal. Present at IRC meeting.

Office of Management and Budget 17
Grant Accounting Discussion

Office of Management and Budget 18

Scenario: Grant recipient draws down $100K in August 2021, but reports expenses for $80K in following 

fiscal year. Recipient must return $20K until it is needed at a later date. See Uniform Administrative 

Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.305 Payments. Agency Perspective

The agency is forced to show new budgetary resources where there is an outstanding obligation in place.

OMB Perspective 

The accounting transaction does not comply with OMB Circular No. A-11, creates negative outlays, and 

limits OMB program examiner’s oversight via the apportionment process. 

Fatal... 

Fatal Error? 

Noooo!

Example provided by HHS for further discussion and display.
Office of Management and Budget 19

Debit 461000 Allotments - Realized Resources 100

 Credit 480100 Undelivered Orders – Obligations, Unpaid 100

Debit 480100 Undelivered Orders – Obligations, Unpaid 100

 Credit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 100

Debit 141000 Advances and Prepayments 100

 Credit 101000 Fund Balance With Treasury 100

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 80

 Credit 490200 Delivered Orders - Obligations, Paid 80

Debit 610000 Operating Expenses/Program Costs 80

 Credit 141000 Advances and Prepayments 80

Debit 310710 Unexpended Appropriations - Used Disbursed 80

 Credit 570010 Expended Appropriations - Disbursed 80

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 20

 Credit 480100 Undelivered Orders – Obligations, Unpaid 20

Debit 101000 Fund Balance With Treasury 20

 Credit 141000 Advances and Prepayments 20

Proprietary Entry

Proprietary Entry

Step 4: Unused Grant Advance Returned (Record Negative Outlay) Year 2 Period 1

Budgetary Entry

Proprietary Entry

Budgetary Entry

Budgetary Entry

Year 1 Period 6

Step 2: Drawdown by Grant Recipient (Advance) Year 1 Period 11

Step 3: Grant Recipient Reports Expenditures Year 1 Period 12

Step 1: Grant Award

Budgetary Entry

Example provided by HHS for further discussion and display.

Grant Accounting Discussion(Con’t)
Office of Management and Budget 20

Example provided by HHS for further discussion and display.

Downward Adjustments of Prior-Year Prepaid/Advanced

Undelivered Orders - Obligations, Refunds Collected

 Upward Adjustments of Prior-Year Undelivered Orders -

 Obligations, Unpaid

Debit 480100 Undelivered Orders – Obligations, Unpaid 20

 Credit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 20

Debit 141000 Advances and Prepayments 20

 Credit 101000 Fund Balance With Treasury 20

Debit 480200 Undelivered Orders – Obligations, Prepaid/Advanced 15

 Credit 490200 Delivered Orders - Obligations, Paid 15

Debit 610000 Operating Expenses/Program Costs 15

 Credit 141000 Advances and Prepayments 15

Debit 310710 Unexpended Appropriations - Used Disbursed 15

 Credit 570010 Expended Appropriations - Disbursed 15

Downward Adjustments of Prior-Year Prepaid/Advanced

Undelivered Orders - Obligations, Refunds Collected

 Credit 465000 5 Allotments - Realized Resources

Budgetary Entry

Proprietary Entry

Step 8: Grant Closeout - Unused Grant Advance Returned (Recovery) Year 3 Period 1

Budgetary Entry

Debit 487200 5

Budgetary Entry

Proprietary Entry

Year 2 Period 11

Step 7: Grant Recipient Reports Expenditures Year 2 Period 12

20

20

Year 2 Period 2

GTAS Rpt'ing

Budgetary Entry

 Credit 488100

Step 6: Subsequent Drawdown by Grant Recipient (Advance)

Step 5: Entry Posted to Pass GTAS Edits and Validations. Recoveries and Upward 

Adjustments Overstated (Manual Adjustment, reversed in subsequent period)

Debit 487200

Grant Accounting Discussion(Con’t)
Office of Management and Budget 21

Number of

OMB 

Accounts

Obligations

Incurred 

in BOC 41.0 

($ Billion)

Percent of

OMB 

Accounts

Percent of

Total 

Obligations

Incurred

Department of Health and Human Services 52 1,093 8% 45%

Department of the Treasury 37 625 5% 26%

Department of Agriculture 64 170 9% 7%

Department of Education 19 108 3% 4%

Department of Transportation 70 106 10% 4%

Department of Homeland Security 28 73 4% 3%

Department of Housing and Urban Development 33 64 5% 3%

Social Security Administration 2 56 0% 2%

Department of State 21 21 3% 1%

International Assistance Programs 27 20 4% 1%

Small Business Administration 5 20 1% 1%

Department of Veterans Affairs 12 16 2% 1%

Department of Labor 14 11 2% 0%

Department of the Interior 71 8 11% 0%

National Science Foundation 4 7 1% 0%

Department of Justice 12 6 2% 0%

Environmental Protection Agency 7 5 1% 0%

Department of Defense--Military Programs 29 4 4% 0%

Department of Commerce 16 3 2% 0%

Department of Energy 22 3 3% 0%

National Aeronautics and Space Administration 8 1 1% 0%

Corps of Engineers--Civil Works 1 0 0% 0%

All other agencies 60 14 9% 1%

To get a sense of which agencies 

are impacted by grants issues: • Reporting of Obligations 

incurred for unexpired 

TAFSs in Budget Object 

Class (BOC) 41.0 (Grants, 

subsidies, and contributions) • For non-credit accounts

• For the PY column of PB 

2022 (FY 2020) • The table shows number of 

OMB Accounts (not TAFSs) 

reporting with BOC 41.0

Grant Accounting Discussion(Con’t)
Payroll Discussion 

 Overview:  A number of agencies raised concerns regarding payroll and accruals at the December 1, 2022 IRC 

meeting. With the assistance of Fiscal Service, OMB would like to explore this issue with all 

agencies that are experiencing this issue by developing an interagency workgroup, which will 

provide recommendations for a solution.

 Outcome:  Proposed solution that will be compliant with OMB Circular No. A-11 whereby any modification to 

OMB and/or Fiscal Service guidance can be identified and incorporated no later than March 31, 2022 

with an effective date of October 1, 2023 (FY 2024). 

 Scope  The scope is limited to payroll.

 Participants:  Federal agency accountants, payroll staff (may include payroll providers), OMB staff, Fiscal Service 

USSGL staff

 Timeline (tentative)  February 2022: Agencies to reach out to Fiscal Service (USSGL staff) to participate. Agencies to 

send a one to two page example of the issue, similar to the next slide example from SEC

 February 2022: Workgroup kickoff  March 2022: Workgroup to compare all one-page agency submissions and develop white paper with 

recommendations to OMB. Proposal will be submitted for OMB Circular No. A-11 (2022) inclusion.  April 2022: Based on OMB’s determination of proposal acceptance, discuss with OMB and USSGL 

potential changes to USSGL TFM guidance to support proposal. Present at IRC meeting.

Office of Management and Budget 22
Payroll Discussion

 SEC Accounting Treatment – Payroll Example

1. Record Salary Accrual

DR 610000 Operating Expenses/Program Costs

CR 221000 Accrued Funded Payroll and Leave

DR 461000 Allotments/Realized Resources

CR 490100 Delivered Orders - Obligations, Unpaid

DR 310700 Unexpended Appropriations - Used - Accrued

CR 570000 Expended Appropriations - Used – Accrued

Office of Management and Budget 23

Scenario: Treasury Symbol 50X0100, Fund 0100XXX00, Current Budget Fiscal Year

The U.S. Securities and Exchange Commission (SEC) uses the Department of Transportation 

(DOT) Enterprise Service Center (ESC) as its Federal Shared Service Provider (FSSP) which 

uses the Delphi financial system (Oracle Financials) to process the SEC’s General Ledger (GL) 

accounting transactions. ESC accesses the Department of Interior (DOI) Federal Personnel and 

Payroll System (FPPS) application to obtain the Labor Cost File (LCF) for the necessary data to 

create payroll related journal entries. 

ESC calculates an automated payroll accrual based on the last payroll payment and the number of 

days to be accrued. ESC automatically reverses the accrual with the first payroll in the subsequent 

month.

Fatal... 

Fatal Error? 

Noooo!

Example provided by SEC for further discussion and display.
Payroll Discussion (Con’t)

2. Federal Benefit Accrual

DR 640000 Benefit Expense

CR 221300 Employer Contributions and Payroll Taxes Payable

DR 461000 Allotments/Realized Resources

CR 490100 Delivered Orders - Obligations, Unpaid

DR 310700 Unexpended Appropriations - Used - Accrued

CR 570000 Expended Appropriations - Used – Accrued

In October, SEC performs a manual adjustment at the Organization (ORG) Code and Budget Object Class (BOC) levels to 

handle spending adjustments based on the October payroll payment. 

• If the October payroll payment is less than the prior year payroll payable balance, which generates a downward 

adjustment, SEC performs the following entry:

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

CR 490100 Delivered Orders - Obligations, Unpaid.

• If the October payroll payment is more than the prior year payroll payable, which generates an upward adjustment, SEC 

performs the following entry:

DR 490200 Delivered Orders - Obligations, Paid 

CR 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

Office of Management and Budget 24

Agency Perspective

The agency is forced to show new budgetary 

resources where there is an outstanding 

obligation in place.

OMB Perspective 

The accounting transaction (debiting USSGL 

account 490200 below) does not comply with 

OMB Circular No. A-11, creates negative 

outlays, and limits OMB program examiner’s 

oversight via the apportionment process. 

Example provided by SEC for further discussion and display.
• Abnormal Budgetary USSGL Account Balances 

Dashboard available as of February 22nd

• Contact and follow-up 

– Grants workgroup: Gil Tran (OMB): htran@omb.eop.gov

– Payroll workgroup: Joshua Hudkins (Treasury Fiscal Service) 

Joshua.Hudkins@fiscal.treasury.gov 

– General contacts: Teresa Tancre (OMB) ttancre@omb.eop.gov and Dan 

Singer (OMB) dsinger@omb.eop.gov

• “Lessons Learned” from grants and payroll 

breakout groups

• Proposals for OMB and Treasury guidance

Office of Management and Budget 25

Next Steps