U.S. GOVERNMENT STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #15-02

The USSGL staff presented Voting Ballot #15-02 at the August 6, 2015, USSGL IRC meeting. Please indicate the 

agency’s vote by marking “yes” or “no” on the voting ballot for each proposal to the USSGL. Provide a detailed 

justification for all “no” votes. Fax page 1 and any attachments containing comments or justifications for negative votes 

to 202-874-7232 or vote via Survey Monkey. The Survey Monkey link will be provided to the voting USSGL IRC 

board members. Fiscal Service must receive the agency’s votes by close of business August 13, 2015.

FISCAL YEAR 2016

ADD: CHANGE

405000 pg-2 Yes____ No____ None

424000 pg-2 Yes____ No____

436000 pg-2 Yes____ No____

570005 pg-3 Yes____ No____

615000 pg-3 Yes____ No____

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________

Special Ballot August 6, 2015

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THE FOLLOWING PROPOSED USSGL ACCOUNTS WILL BE EFFECTIVE FOR 

FISCAL 2016 REPORTING. 

PROPOSED USSGL ACCOUNTS

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections or 

 Receipts

Account Number: 405000

Normal Balance: Credit

Definition: An amount equal to the anticipated offsetting collections or offsetting 

receipts used to reduce the appropriation derived from the General Fund of 

the U.S. Treasury while waiting for the appropriation warrant to be adjusted. 

The balance in this account will be adjusted to zero at year end. 

Justification: This USSGL account is needed to offset an anticipated collections USSGL account 

for Treasury Accounts that are front funded with an appropriation derived from the General Fund of 

the U.S. Treasury that may be returned either partially or entirely by the end of the fiscal year.

Account Title: Appropriations Reduced by Offsetting Collections or Receipts - Collected 

Account Number: 424000

Normal Balance: Credit

Definition: An amount equal to the actual offsetting collections or offsetting receipts 

used to reduce the appropriation derived from the General Fund of the U.S. 

Treasury while waiting for the appropriation warrant to be adjusted. The 

balance in this account will be adjusted to zero at year end. 

Justification: This USSGL account is needed to adjust the Anticipated Reductions to 

Appropriations by Offsetting Collections or Receipts USSGL account for actual collections in 

Treasury Accounts that are front funded with an appropriation derived from the General Fund of the 

U.S. Treasury that maybe returned either partially or entirely by the end of the fiscal year.

Account Title: Appropriation Purpose Fulfilled - Balance Not Available

Account Number: 436000

Normal Balance: Credit

Definition: The portion of the unobligated balances in a no-year Treasury account where 

the amount is no longer available for obligation since the purposes for which 

the appropriation was enacted has been carried out. This account does not 

close at the end of the year.

Justification: USSGL will be used when the purpose has been carried out but there is not explicit 

enacted language to withdraw the funding and return to Treasury. It reclassifies the amount from an 

available unobligated balance to an unavailable unobligated balance and will remain open. In this 

case, 31 U.S.C 1555 is not applicable because the appropriation account is not closing. 

Special Ballot August 6, 2015

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Account Title: Appropriations – Expended

Account Number: 570005

Normal Balance: Debit

Definition: The amount of General Fund-financed appropriations used by agencies 

during the fiscal year when goods and services are received or benefits are 

provided. This account corresponds to Federal reporting entity’s Expended 

Appropriations (USSGL account 570000). This account is for the General 

Fund of the Treasury use only.

Justification: Enables the General Fund to properly account for appropriations that have been 

financed by the General Fund. Establishes an offset to agencies 570000 to enable proper IGT 

eliminations. Enables the General Fund to account for appropriations as financing sources, in 

compliance with SFFAS 7, par. 71 & 72.

Account Title: Expensed Asset

Account Number: 615000

Normal Balance: Debit

Definition: The amount of expenses recognized by a purchasing agency when a capitalized asset 

acquired from another federal agency does not meet the purchasing agency’s capitalization 

threshold.

Justification: This account was established to separate activity out of account 610000 pertaining to 

an asset purchase, not capitalized. This will allow for proper presentation of the FR, reflecting this 

expense at the governmentwide level.

Special Ballot August 6, 2015

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