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IRC Handout December 3, 2020

FY 2021 USSGL Account Changes:

Additions:

Account Title: Allocations of Authority - Anticipated From Invested Balances – Prior Year

Account Number: 416512

Normal Balance: Debit

Definition: The amount of prior year budget authority anticipated by a receiving allocation Treasury 

Appropriation Fund Symbol (TAFS), based on an apportionment request by the receiving TAFS, to 

be distributed from the parent TAFS via nonexpenditure transfer, during the fiscal year. Use this 

USSGL account in conjunction with USSGL accounts 416612, "Allocations of Realized Authority -

To Be Transferred From Invested Balances – Prior Year," and/or 416712, "Allocations of Realized 

Authority - Transferred From Invested Balances – Prior Year." Corps of Engineers - Civil Works 

use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

anticipated invested balances from current year allocations of anticipated invested balances.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested Balances –

Prior Year

Account Number: 416612

Normal Balance: Debit

Definition: The amount of undistributed funds of prior years to be allocated between two Treasury 

Appropriation Fund Symbols (TAFS) where the parent TAFS maintains invested balances. The 

parent TAFS would record a normal credit to this account, and the receiving TAFS would record a 

normal debit to this account. For cash management purposes, the funds remain invested until needed 

for disbursement. This USSGL account is to be recorded by Corps of Engineers – Civil Works trust 

funds, which have investment authority. (This occurs before the request for an SF 1511: 

Nonexpenditure Transfer Authorization and is only permissible under specific circumstances). 

Although the normal balance for this account is debit, it is acceptable for this account to have a credit 

balance. This account reflects activity that must adjust to zero before the period twelve adjusted trial 

balance submission. Corps of Engineers - Civil Works use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

realized authority to be transferred from invested balances from current year allocations of realized 

authority to be transferred from invested balances.
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IRC Handout December 3, 2020

Account Title: Allocations of Realized Authority - Transferred From Invested Balances – Prior Year

Account Number: 416712

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished nonexpenditure transfers during 

the fiscal year of prior-year obligated authority. Use this USSGL allocation account when the parent 

Treasury Appropriation Fund Symbol (TAFS) has investment authority; associated with Corps of 

Engineers – Civil Works trust funds. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. Corps of Engineers - Civil Works use only.

Justification: Added so that Corps of Engineers – Civil Works can separate prior year allocations of 

realized authority transferred from invested balances from current year allocations of realized 

authority transferred from invested balances.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds – Receivable –

Adjustments for Trust Fund Share - Prior Year 

Account Number: 422512 

Normal Balance: Debit 

Definition: The amount of offsetting collections receivable derived from either the Harbor 

Maintenance or Inland Waterways trust fund where the appropriation derived from the General Fund 

of the U.S. Government is adjusted downward and a prior year appropriation act is cited. Corps of 

Engineers - Civil Works use only. This account reflects activity that must adjust to zero before the 

period twelve adjusted trial balance submission.

Justification: So that Corps of Engineers- Civil Works can post Offsetting Collections – Expenditure

Transfer from Trust Funds – Receivable – Adjustments for Trust Fund Share - Prior Year.

Title: Daily Inflation/Deflation Compensation Adjustment – Previously Unavailable

Account Number: 439402 

Normal Balance: Debit 

Definition: Amount of daily inflation or deflation compensation (previously unavailable) made available 

for obligation at time of redemption of a Treasury Inflation-Protected Security. 

Justification: To separate previously unavailable inflation adjustments from unavailable inflation 

adjustments.
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IRC Handout December 3, 2020

Deletion:

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary –

Prior-Year Authority 

Account Number: 439501 

Normal Balance: Credit 

Definition: Unobligated balance is part of an annual administrative limitation whereby all of the 

budgetary resources (temporarily withheld by reason of specific statutory restrictions) may not be 

used until the specific legal requirements are met. This account reflects activity that must adjust to 

zero before the fourth-quarter adjusted trial balance submission.

Justification: This USSGL account is no longer needed.

Modifications:

Account Title: Indefinite Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: The amount of unfunded indefinite contract authority withdrawn due to recoveries of 

prior-year obligations.

Justification: Adding indefinite to the title to ensure on indefinite activity is posted here.

Account Title: Adjustment for Definite Contract Authority Limitation – Prior-Year

Account Number: 413415 

Normal Balance: Credit 

Definition: Downward adjustment to prior year definite budget authority pursuant to limitation in 

a no-year Treasury account. This adjustment may be associated with recoveries of prior-year 

obligations. Department of Transportation use only. Applicable to Department of Transportation 

no-year TAFSs with legislative restrictions where withdrawals of prior year multi-year definite 

contract authority are required by law. 

Justification: Revised definition to be clearer. 
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IRC Handout December 3, 2020

Account Title: Repayment of Repayable Advances - Current-Year Authority 

Account Number: 415900 

Normal Balance: Credit 

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year to 

Advances to the Unemployment Trust Fund and Other Funds for repayment of repayable advances. 

This transaction is accomplished via a Nonexpenditure Transfer. This USSGL account is to be used 

by only the Department of Labor and Department of Health and Human Services. Use only with 

Office of Management and Budget approval.

Justification: This USSGL account can be used without OMB approval.

Account Title: Repayment of Repayable Advances - Prior-Year Balances 

Account Number: 415901 

Normal Balance: Credit 

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year to 

Advances to the Unemployment Trust Fund and Other Funds for repayment of repayable advances of 

prior year balances. This transaction is accomplished via a Nonexpenditure Transfer. This USSGL 

account is to be used by only the Department of Labor and Department of Health and Human 

Services. Use only with Office of Management and Budget approval. The balance is the result of 

recoveries of prior year obligations.

Justification: This USSGL account can be used without OMB approval.

Account Title: Balance Transfers - Extension of Availability Other Than Reappropriations 

Account Number: 419100 

Normal Balance: Debit 

Definition: The amount of realized non-expenditure transfers during the fiscal year from an 

expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired TAFS as a result of 

authority to extend the period of availability of the expired balances that does not meet the 

definition of a reappropriation. This transaction is accomplished via an SF 1151: Nonexpenditure Transfer Authorization. Use only with Office of Management and Budget approval.

Although the normal balance for this account is debit, it is acceptable for this account to have a 

credit balance.

Justification: This USSGL account can be used without OMB approval.
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IRC Handout December 3, 2020

Account Title: Anticipated Reimbursements 

Account Number: 421000 

Normal Balance: Debit 

Definition: The estimate of reimbursements expected to be earned during the current fiscal year, 

subject to Office of Management and Budget apportionment, other authorized reimbursements for 

which current fiscal year obligational authority is automatically established based on customer orders 

or services received or provided.

Justification: To remove the language that makes this USSGL account subject to OMB 

apportionment. 

Account Title: Expenditure Transfers From Trust Funds - Receivable

Account Number: 422500 

Normal Balance: Debit 

Definition: The amount of expenditure transfers from a trust fund to a general fund, authorized by 

law but not yet collected. In exceptional cases, this includes expenditure transfers receivable in trust 

fund accounts (for example, where the recipient account is a Limitation on Administrative Expenses 

trust fund) and expenditure transfers receivable from a special fund (for example where the paying 

account is the Treasury Forfeiture Fund). This account does not close at year-end. For Corps of 

Engineers - Civil Works, this USSGL account only applies to current year.

Justification: To separate current year from prior year.

Account Title: Expenditure Transfers from Trust Funds - Collected 

Account Number: 425500 

Normal Balance: Debit 

Definition: The amount of expenditure transfers collected by a general fund from a trust during the 

fiscal year. In exceptional cases, this includes expenditure transfers to trust fund accounts (for 

example, where the recipient account is a Limitation on Administrative Expenses trust fund) and 

expenditure transfers from a special fund (e.g. where the paying account is the Treasury Forfeiture 

Fund). For Corps of Engineers - Civil Works, this USSGL account only applies to current year.

Justification: To separate current year from prior year.
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IRC Handout December 3, 2020

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds – Collected –

Adjustments for Trust Fund Share - Prior Year 

Account Number: 425512 

Normal Balance: Debit 

Definition: The amount of offsetting collections collected derived from either the Harbor 

Maintenance or Inland Waterways trust fund where the appropriation derived from the General Fund 

of the U.S. Government is adjusted downward and a prior year appropriation act is cited. Corps of 

Engineers - Civil Works use only.

Justification: To show offsetting collections have already been collected.

Account Title: Daily Inflation/Deflation Compensation Adjustment - Unavailable

Account Number: 439401 

Normal Balance: Credit 

Definition: Amount of daily inflation or deflation compensation to offset the amount recorded in 

USSGL account 411400 or 427300 to result in no budgetary impact. The account does not close at 

year-end.

Justification: To separate unavailable inflation adjustments from previously unavailable inflation 

adjustments. 

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary - CurrentYear Authority 

Account Number: 439500 

Normal Balance: Credit 

Definition: This authority (temporarily withheld by reason of specific statutory restrictions) may not 

be used until the specific legal requirements are met. This account reflects activity that must adjust to 

zero before the fourth-quarter adjusted trial balance submission. This account reflects activity that 

must adjust to zero before the period twelve adjusted trial balance submission.

Justification: To clarify the intent of this USSGL account.
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IRC Handout December 3, 2020

FY 2022 USSGL Account Changes:

Addition:

Account Title: Anticipated Reimbursements Used for Substitution of Contract Authority

Account Number: 421100

Normal Balance: Credit

Description: The estimate of amount of spending authority from offsetting collections represented 

by unfilled customer orders or accounts receivable used to replace obligated contract authority as a 

budgetary resource during the current fiscal year subject to Office of Management and Budget 

apportionment that will be used for substitution of contract authority. This USSGL account can only 

be used by the Department of Defense Working Capital Fund.

Justification: To anticipate reimbursements that will be used for substitution of contract authority.