Page 1 of 4

IRC Handout November 29, 2023

Budgetary TC Additions and Revisions

FY 24 Additions:

A401 To record amounts anticipated by the transferring parent Treasury Appropriation Fund 

Symbol (TAFS) for transfers-out, where the parent TAFS maintains invested balances.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 416500 Allocations of Authority – Anticipated From Invested 

 Balance

Proprietary Entry

None

 Justification: New transaction code needed to reflect the activity by transferring TAFS 

that mirrors the activity recorded by receiving TAFS in TC A402. Applicable for FY 2024 

and all future years.

FY 24 Revisions:

A426 To record realized authority to be transferred out to a receiving allocation Treasury 

Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 

1151: Nonexpenditure Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A416. Debit USSGL account 416500 

if the amount was anticipated. While it is acceptable to debit USSGL 

accounts 451000, 461000, 445000 and 462000 in this situation, it is never 

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

Budgetary Entry

Debit 416500 Allocations of Authority –Anticipated From Invested Balances

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

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

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Justification: To provide clarification of the activity being recorded in the transaction 

code. Applicable for FY 2024 and all future years.
Page 2 of 4

IRC Handout November 29, 2023

A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an

expired Treasury Appropriation Fund Symbol, where the source of the transfer is

derived from appropriated receipts or spending authority from offsetting collections.

Comment: Transfer partners must use USSGL TC-A414. Refer to conventions and

limitations listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

Credit 445000 Unapportioned - Unexpired Authority

Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

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

 Justification: To add that the source of the transfer can also be from spending authority 

 from offsetting collections.

A414 To record the non-expenditure transfer-out of unexpired unobligated balances to

an expired Treasury Appropriation Fund Symbol, where the source of the 

transfer is derived from appropriated receipts or spending authority from 

offsetting collections.

Comment: Transfer partners must use USSGL TC A410. Refer to conventions and

limitations listed on the coversheet at the beginning of this section. 

While it is acceptable to debit USSGL accounts 451000, 461000, and 

462000 in this situation, it is never acceptable for the balance in any of 

these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

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

Credit 101000 Fund Balance With Treasury

 

 Justification: To add that the source of the transfer can also be from spending authority 

 from offsetting collections.
Page 3 of 4

IRC Handout November 29, 2023

F112 To record adjustments for anticipated resources not realized.

Comment: Balance in the anticipated accounts must be zero at year-end. USSGL 

account 421100 can only be used by the Department of Defense Working 

Capital Fund.

Budgetary Entry

Debit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite 

Contract Authority Withdrawn

Debit 405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Debit 421100 Anticipated Reimbursements Used for Substitution or 

Liquidation of Contract Authority

Debit 438600 Anticipated Permanent Reduction - Indefinite New Budget 

Authority

Debit 438900 Anticipated Temporary Reduction - Indefinite New Budget 

Authority

Debit 439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation -

Anticipated Current-Year Authority

Debit 439703 Appropriations Temporarily Precluded From Obligation -

Anticipated Prior-Year Authority

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 421000 Anticipated Reimbursements

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 459000 Apportionments – Anticipated Resources – Programs 

Subject to Apportionment

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

 

 Justification: Added USSGL account 421100 to TC F112 so it can be closed in pre-

 closing. 
Page 4 of 4

IRC Handout November 29, 2023

F127 To record a decrease against the indefinite prior year appropriation derived from General 

Fund of the U.S. Government when a warrant is received.

Comment: Do not process this transaction unless indefinite authority needs further 

adjusting. Reverse entry for increase. TC A104 A105 is normally recorded 

before this TC. While it is acceptable to debit USSGL accounts 451000, 

461000, and 462000 in this situation, it is never acceptable for the balance in 

any of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411910 Indefinite Appropriation - Upward Adjustments

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Justification: To update the reference from TC A104 to TC A105.

FY 25 Additions (These were presented at the August 2023 IRC Meeting also):

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

 

 Justification: To show correct posting for new USSGL account 479010. 

 

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

 Justification: To show correct posting for new USSGL account 479010.