**Proposed Additions and Changes to Budgetary Accounts Resulting from Permutation Requests – effective FY 2021**

**Proposed New USSGL Account:**

**Account Title:** Reimbursements and Other Income Earned – Collected From Non-Federal Sources

**Account Number:**425400

**Normal Balance:** Debit

**Definition:**The amount of reimbursements and other income earned and collected to date through the provision of goods and performance of services provided to a non-Federal entity.

**Justification:**To distinguish reimbursable income earned from non-Federal Sources from that of Federal Sources.

**Proposed Modifications to Existing USSGL Account:**

**Account Title:**Anticipated Collections From Non-Federal Sources

**Account Number:**406000

**Normal Balance:**Debit

**Definition:**The amount of non-Federal entity (excluding non-Federal exception entities) collections, excluding reimbursables, expected in the current fiscal year.

**Justification:**To clarify that non-Federal exception entities should not use this USSGL account.

**Account Title:**Anticipated Collections From Federal Sources

**Account Number:**407000

**Normal Balance:**Debit

**Definition:**The amount of Federal agency (including non-Federal exception entities) collections, excluding reimbursables, expected in the current fiscal year.

**Justification:**To clarify that non-Federal exception entities should use this USSGL account.

**Account Title:**Reimbursements and Other Income Earned – Collected From Federal Sources

**Account Number:**425200

**Normal Balance:**Debit

**Definition:** The amount of reimbursements and other income earned and collected to date through the provision of goods and performance of services provided to Federal agencies/entities or Non-federal Exception Entities.

**Justification:**To distinguish reimbursable income earned from Federal Sources from that of non-Federal Sources.

**Proposed New TCs:**

**A711**To record earned revenue in the performing agency related to a reimbursable agreement or other income from a Federal agency/entity. 

**Comment:**See USSGL TC-C182 

**Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide 

**Budgetary Entry**

Debit 425200 Reimbursements and Other Income Earned - Collected From Federal Sources

   Credit 422200 Unfilled Customer Orders With Advance 

**Proprietary Entry**

Debit 231000 Liability for Advances and Prepayments 

   Credit 510000 Revenue From Goods Sold 

   Credit 520000 Revenue From Services Provided

**Justification:**To separate income earned from a Federal entity from that of a Non-federal entity.

**Proposed Modifications to TCs:**

**A251**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund. 

**Comment:**An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

~~Debit 425200 Reimbursements and Other Income Earned - Collected From Federal Sources~~

Debit 425400 Reimbursements and Other Income Earned – Collected From Non-Federal Sources

   Credit 445000 Unapportioned Authority 

   Credit 462000 Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

Debit 113000 Funds Held Outside of Treasury - Budgetary 

   Credit 134000 Interest Receivable - Not Otherwise Classified 

   Credit 134100 Interest Receivable - Loans 

   Credit 134200 Interest Receivable - Investments 

   Credit 134300 Interest Receivable - Taxes 

   Credit 531100 Interest Revenue – Investments

**A708**To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. 

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned. See federal and non-federal exceptions as defined in Office of Management and Budget Circular No. A-11. 

**Reference:**USSGL implementation guidance; Transfer of Spending Authority from Offsetting Collection with Obligations Scenario 

**Budgetary Entry**

Debit 425200 Reimbursements and Other Income Earned – Collected From Federal Sources 

Debit 425400 Reimbursements and Other Income Earned – Collected From Non-Federal Sources

  Credit 421000 Anticipated Reimbursements and Other Income 

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury 

   Credit 510000 Revenue From Goods Sold 

   Credit 520000 Revenue From Services Provided

**A710**To record earned revenue in the performing agency related to a reimbursable agreement or other income from a Non-Federal entity. 

**Comment:**See USSGL TC-C182 

**Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide 

**Budgetary Entry**

~~Debit 425200 Reimbursements and Other Income Earned - Collected From Federal Sources~~

Debit 425400 Reimbursements and Other Income Earned – Collected From Non-Federal Sources

   Credit 422200 Unfilled Customer Orders With Advance 

   Credit 426600 Other Actual Business-Type Collections From Non-federal Sources 

**Proprietary Entry**

Debit 231000 Liability for Advances and Prepayments 

   Credit 510000 Revenue From Goods Sold 

   Credit 520000 Revenue From Services Provided

**C753**To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA). 

**Comment:**If the proceeds are immediately reinvested, record a budgetary entry in USSGL account 425200 equal to only the gain. If the proceeds are not immediately reinvested, record a budgetary entry in USSGL account 425200 equal to the gain and also a budgetary entry in USSGL account 497200 equal to the par value. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

Debit 425200 Reimbursements and Other Income Earned - Collected From Federal Sources

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected 

   Credit 445000 Unapportioned Authority 

   Credit 462000 Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

Debit 113000 Funds Held Outside of Treasury - Budgetary 

   Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities 

   Credit 711100 Gains on Disposition of Investments 

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

**Budgetary Entry**

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out 

Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn 

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash 

Debit 414201 Modification adjustment transfer of Borrowing Authority Converted to Cash 

Debit 414600 Actual Repayments of Debt, Current-Year Authority 

Debit 414700 Actual Repayments of Debt, Prior-Year Balances 

Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority 

Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances 

Debit 415900 Repayment of Repayable Advances - Current-Year Authority 

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances 

Debit 419700 Balance Transfers-Out - Expired to Expired 

Debit 420100 Total Actual Resources - Collected 

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables 

Debit 435400 Appropriation Withdrawn 

Debit 435500 Cancellation of Appropriation From Unavailable Receipts 

Debit 435600 Cancellation of Appropriation From Invested Balances 

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury Securities 

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority 

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances 

Debit 439000 Reappropriations - Transfers-Out 

Debit 439100 Adjustments to Indefinite Appropriations 

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

   Credit 411100 Debt Liquidation Appropriations 

   Credit 411200 Liquidation of Deficiency - Appropriations 

   Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund     

   Receipts 

   Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

   Credit 411500 Loan Subsidy Appropriation 

   Credit 411600 Debt Forgiveness Appropriation 

   Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

   Credit 411700 Loan Administrative Expense Appropriation 

   Credit 411800 Reestimated Loan Subsidy Appropriation 

   Credit 411900 Other Appropriations Realized 

   Credit 412500 Loan Modification Adjustment Transfer Appropriation 

   Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In 

   Credit 413800 Appropriation to Liquidate Contract Authority 

   Credit 414800 Resources Realized From Borrowing Authority 

   Credit 415000 Reappropriations - Transfers-In 

   Credit 416700 Allocations of Realized Authority - Transferred From Invested Balances 

   Credit 417000 Transfers - Current-Year Authority 

   Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred 

   Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts

   Credit 417600 Allocation Transfers of Prior-Year Balances 

   Credit 419000 Transfers - Prior-Year Balances 

   Credit 419100 Balance Transfers - Extension of Availability Other Than Reappropriations 

   Credit 419200 Balance Transfers - Unexpired to Expired 

   Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

   Credit 419500 Transfer of Obligated Balances 

   Credit 419600 Balance Transfers-In - Expired to Expired 

   Credit 420100 Total Actual Resources - Collected 

   Credit 421200 Liquidation of Deficiency - Offsetting Collections 

   Credit 425200 Reimbursements and Other Income Earned - Collected From Federal Sources

   Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

   Credit 425400 Reimbursements and Other Income Earned – Collected From Non-Federal  

   Sources

   Credit 425500 Expenditure Transfers from Trust Funds - Collected 

   Credit 426000 Actual Collections of Governmental-Type Fees 

   Credit 426100 Actual Collections of Business-Type Fees 

   Credit 426200 Actual Collections of Loan Principal 

   Credit 426300 Actual Collections of Loan Interest 

   Credit 426400 Actual Collections of Rent 

   Credit 426500 Actual Collections From Sale of Foreclosed Property 

   Credit 426600 Other Actual Business-Type Collections From Non-federal Sources 

   Credit 426700 Other Actual Governmental-Type Collections From Non-federal Sources 

   Credit 427100 Actual Program Fund Subsidy Collected 

   Credit 427300 Interest Collected From Treasury 

   Credit 427500 Actual Collections From Liquidating Fund 

   Credit 427600 Actual Collections From Financing Fund 

   Credit 427700 Other Actual Collections - federal 

   Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds 

**Proprietary Entry**

None

Page 2 of 2                                                                                    IRC Handout July 11, 2019