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Final Voting Ballot May 04, 2022 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #22-02 

The USSGL staff presented the Final Voting Ballot #22-02 at the May 04, 2022 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 May 11, 2022. 

FISCAL YEAR 2022 

ADD: CHANGE: 

 421000 Yes ___ No ___ 

 421100 Yes ___ No ___ 

 449000 Yes ___ No ___ 

 459000 Yes ___ No ___ 

 469000 Yes ___ No ___ 

 

DELETE: 

FISCAL YEAR 2023 

ADD: CHANGE:

134900 Yes ___ No ___ 259000 Yes ___ No ___ 

161020 Yes ___ No ___ 

161120 Yes ___ No ___ 

161220 Yes ___ No ___ 

161320 Yes ___ No ___ 

214900 Yes ___ No ___ 

259100 Yes ___ No ___ 

259200 Yes ___ No ___ 

403500 Yes ___ No ___ 

427000 Yes ___ No ___ 

599750 Yes ___ No ___ 

DELETE:

Name: ______________________________________________
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Final Voting Ballot May 04, 2022 

Agency: _____________________________________________

Date: _____________________________

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022 

Account Title: Anticipated Reimbursements

Account Number: 421000 

Normal Balance: Debit

Definition: This account is used to record the estimate of reimbursements expected to be 

earned during the current fiscal year, based on customer orders or services 

received or provided. Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Justification: To clearly state that USSGL account 421000 can be used with either a debit or credit 

balance.

Account Title: Anticipated Reimbursements Used for Substitution or Liquidation of Contract 

Authority 

Account Number: 421100

Normal Balance: Credit

Definition: This account is used for estimating the amount of spending authority from offsetting 

collections represented by unfilled customer orders with or without advances 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 clarify a few things with USSGL account 421100. 

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 for this account to have a debit balance.

Justification: To clearly state that USSGL account 449000 can be used with either a debit or credit 

balance.

Account Title: Apportionments - Anticipated Resources - Programs Subject to Apportionment 

Account Number: 459000 

Normal Balance: Credit
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Final Voting Ballot May 04, 2022 

Definition: This account is used to record anticipated amounts apportioned for the current or 

subsequent periods, for programs subject to apportionment. These amounts are unavailable for 

obligation. Although the normal balance for this account is credit, it is acceptable for this account to 

have a debit balance.

Justification: To clearly state that USSGL account 459000 can be used with either a debit or credit 

balance.

Account Title: Anticipated Resources - Programs Exempt From Apportionment 

Account Number: 469000 

Normal Balance: Credit

Definition: This account is used to record anticipated amounts in programs exempt from 

apportionment. Although the normal balance for this account is credit, it is acceptable for this 

account to have a debit balance.

Justification: To clearly state that USSGL account 469000 can be used with either a debit or credit 

balance.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2022 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023

Account Title: Interest Receivable on Uninvested Funds

Account Number: 134900

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest receivable on Uninvested 

Funds with Treasury. This account does not close at year-end. 

 

Justification: Interest receivable on uninvested funds (further described in TFM Volume I, Part 2, 

Chapter 4600) currently is reported within USSGL 134000 “Interest Receivable - Not Otherwise 

Classified.” However, the portion of interest receivable on uninvested funds needs distinguished from 

other types of federal interest receivable and federal receivables. Interest receivable on uninvested 

funds should crosswalk to Interest Receivable, Loans (Line 4.1 of the Balance Sheet) within the Loans 

Receivable, Net line on the Balance Sheet, while other types of federal receivables crosswalk 

elsewhere.

Account Title: Investments in Marketable U.S. Treasury Securities Purchased on the Secondary 

Market

Account Number: 161020

Normal Balance: Debit

Definition: This account is used to record the par value of marketable U.S. Treasury securities issued 

by the Bureau of the Fiscal Service and purchased on the secondary market, and not directly through 

the Treasury. This account does not close at year-end. 
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Final Voting Ballot May 04, 2022

Justification: Certain U.S. Treasury securities may be purchased on the secondary market rather than 

directly through the Treasury. When agencies hold these securities purchased on the secondary 

market, the securities must be manually reclassified from debt held by the public to intragovernmental 

debt holdings. Currently, there is no specific USSGL account in which agencies can report this cash 

activity and efficiently report the totals of Investments in U.S. Treasury Securities in the 

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS.)

Account Title: Discount on Marketable U.S. Treasury Securities Purchased on the Secondary 

Market

Account Number: 161120

Normal Balance: Credit

Definition: This account is used to record the full discount amount on marketable U.S. Treasury 

securities held by a federal entity which are issued by the Bureau of the Fiscal Service and purchased 

on the secondary market. This account does not close at year-end.

Justification: Certain U.S. Treasury securities may be purchased on the secondary market rather than 

directly through the Treasury. When agencies hold these securities purchased on the secondary 

market, the securities must be manually reclassified from debt held by the public to intragovernmental 

debt holdings. Currently, there is no specific USSGL account in which agencies can report this cash 

activity and efficiently report the totals of Investments in U.S. Treasury Securities in the 

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS.)

Account Title: Premium on Marketable U.S. Treasury Securities Purchased on the Secondary 

Market

Account Number: 161220

Normal Balance: Debit

Definition: This account is used to record the full premium amount on marketable U.S. Treasury 

securities held by a federal entity which are issued by the Bureau of the Fiscal Service and purchased 

on the secondary market. This account does not close at year-end.

Justification: Certain U.S. Treasury securities may be purchased on the secondary market rather than 

directly through the Treasury. When agencies hold these securities purchased on the secondary 

market, the securities must be manually reclassified from debt held by the public to intragovernmental 

debt holdings. Currently, there is no specific USSGL account in which agencies can report this cash 

activity and efficiently report the totals of Investments in U.S. Treasury Securities in the 

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS.)

Account Title: Amortization of Discount and Premium on Marketable U.S. Treasury Securities 

Purchased on the Secondary Market

Account Number: 161320 

Normal Balance: Debit
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Final Voting Ballot May 04, 2022

Definition: This account is used to record the amortization amount of discounts and premiums on 

marketable U.S. Treasury securities held by a federal entity which are issued by the Bureau of the 

Fiscal Service and purchased on the secondary market. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have a credit balance. This 

account does not close at year-end.

Justification: Certain U.S. Treasury securities may be purchased on the secondary market rather 

than directly through the Treasury. When agencies hold these securities purchased on the secondary 

market, the securities must be manually reclassified from debt held by the public to 

intragovernmental debt holdings. Currently, there is no specific USSGL account in which agencies 

can report this cash activity and efficiently report the totals of Investments in U.S. Treasury 

Securities in the Governmentwide Treasury Account Symbol Adjusted Trial Balance System

(GTAS.)

Account Title: Accrued Interest Payable on Uninvested Funds

Account Number: 214900

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to Treasury for 

borrowings of uninvested funds. This account does not close at year-end.

Justification: Accrued interest payable on uninvested funds (further described in TFM Volume I, 

Part 2, Chapter 4600) currently is reported within USSGL 214000 “Accrued Interest Payable - Not 

Otherwise Classified.” However, the portion of interest payable on uninvested funds needs 

distinguished from other types of federal accrued interest payable and federal payables. Accrued 

interest payable on uninvested funds should crosswalk to Interest Payable, Loans (Line 24.1 of the 

Balance Sheet) within the Debt line on the Balance Sheet, while other types of federal receivables 

crosswalk to separate payable lines.

Account Title: Repayable Advance Debt

Account Number: 2591000

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal specifically related to 

repayable advances based upon statutory framework. This account does not close at year-end. The 

Department of the Treasury and the Office of Management and Budget must approve use of this 

account.

Justification: Separate USSGL account is needed to be able to report on the amount of outstanding 

repayable advance debt on Office of Management and Budget (OMB) Budget Program and 

Financing schedule.

Account Title: Appropriated Debt 

Account Number: 259200

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal specifically related to 

appropriated debt based upon statutory framework. This account does not close at year-end. The 
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Final Voting Ballot May 04, 2022

Department of the Treasury and the Office of Management and Budget must approve use of this 

account.

Justification: Separate USSGL account is needed to be able to report on the amount of outstanding 

appropriated debt on Office of Management and Budget (OMB) Budget Program and Financing 

schedule.

Account Title: Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority 

Withdrawn

Account Number: 403500

Normal Balance: Credit

Definition: This account is used to estimate the amount of unfunded indefinite contract authority 

withdrawn due to recoveries of prior-year obligations. 

Justification: To anticipate contract authority withdrawn associated with recoveries of prior year 

undelivered orders unpaid (recoveries.)

Account Title: Other Actual Collections – Intergovernmental Cooperation Act Non-Federal Pay for 

Services

Account Number: 427000

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year from nonfederal sources for pay for service activities. These collections result from business-type 

transactions involving the Intergovernmental Cooperation Act of 1968. Payment received for 

providing services shall be deposited to the credit of the principal appropriation from which the cost 

of providing the services has been paid or will be charged.

Justification: To create an account for direct offsetting collections that may be credited to any nonfinancing fund type.

Account Title: Financing Sources Transferred In From Custodial Statement CollectionsContra Account

Account Number: 599750

Normal Balance: Debit

Definition: This account is used to record an offset to USSGL Account 599700 Financing Sources

Transferred in From Custodial Statement Collections. It is intended to allow the 

recipient entity to reclassify the collection receipt as a liability to be recognized as a 

revenue in a future period.

Justification: This USSGL account is needed to allow recipient entities to correctly delay the 

recognition of revenue from a custodial collection until it is earned in a future period.
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Final Voting Ballot May 04, 2022 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Other Debt 

Account Number: 259000 

Normal Balance: Credit 

Definition: This account is used to record all other forms of U.S. Federal Government obligations, 

secured and unsecured, not otherwise classified in another USSGL account. This account excludes 

appropriated debt and repayable advances. This account does not close at year-end. 

Justification: Update definition to include that this USSGL account excludes appropriated debt and 

repayable advances.

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2023