Frequently Asked Questions

The USSGL must accurately reflect relevant laws, regulations, and technology. When those change in ways that affect the government's financial reporting, we update the USSGL to comply.

To learn about major changes, sign up to get email notices.

To check for interim updates, visit the USSGL website often. On the USSGL home page, scroll down to Latest News & Updates.

The USSGL website also gives you current approved scenarios and other guidance.

You can also check the Central Accounting and Reporting System (CARS) where appropriations are posted. Warrant information is available there as soon as the relevant appropriation is posted.

Yes. Look at the scenario, Appropriations Provided by a Continuing Resolution.

This scenario

• explains the overall continuing resolution (CR) process
• discusses appropriation warrants during a CR
• shows relevant accounting entries and how a CR affects your quarterly reporting
• includes references to the relevant OMB Circular A-11, section 123

Not usually. We usually issue warrants only after Congress passes the regular appropriations bill.

For exceptions and further guidance: TFM, Chapter 2000, Section 2025.20.

A warrant may represent an appropriation or an annualized continuing resolution.

Yes. You must still record your Fund Balance With Treasury (FBWT), even when under a continuing resolution (CR).

Use USSGL account 109000, Fund Balance With Treasury While Awaiting a Warrant.

For guidance, see the scenario, Appropriations Provided by a Continuing Resolution.

Until we process a warrant for your agency, your FBWT will not be posted to the Fiscal Service Central Accounting System. The balance in USSGL account 109000 will not match the balance on the GWA Account Statement: Undisbursed Appropriation Account Ledger.

However, you must post your normal receipt and disbursement activity using USSGL account 101000, Fund Balance With Treasury, and the balance for USSGL account 101000 must match the balance on the GWA Account Statement.

For the part of the agency that does not have a warrant, until you get a warrant, use USSGL account 109000, Fund Balance With Treasury While Awaiting a Warrant.

When that part of the agency gets a warrant, record a debit to USSGL account 101000, Fund Balance With Treasury, and a credit to USSGL account 109000, Fund Balance With Treasury While Awaiting a Warrant.

1. Contact your bureau budget office (if you are in a bureau in a department).
2. Contact your department's accounting and budget offices.
3. Ask your department's budget office to contact the Office of Management and Budget (OMB) program examiner.

Do not contact the OMB program examiner or OMB's Budget Review Division yourself. Work with your department's budget office to reach OMB.

The USSGL series follows the budget cycle through:

• Appropriations
• Apportionments
• Allotments
• Commitments
• Obligations
• Expenditures
• Outlays

The Budgetary Accounting Equation is

• Budgetary Resources = Status of Budgetary Resources

Budgetary resources: Debit balances, USSGL series 410000 through 430000.

Status of budgetary resources: Credit balances, USSGL series 440000 through 490000.

For more information:

• OMB Circular A-11
• SF 133, Report on Budget Execution and Budgetary Resources
• Schedule P, Budget Program and Financing Schedule

Trust funds are funds that a designated that way by law.

An expenditure transfer involves an outlay. A nonexpenditure transfer does not involve an outlay.

Expenditure transfers. If the transfer is between a federal fund expenditure account and a trust fund expenditure account, you must record it as an expenditure transfer.

Use these criteria for expenditure transfers:

• Payments (disbursements) by Statement of Transactions (224)
• The paying account reports the obligations and outlays.
• The receiving account reports the offsetting collections (that is, transfer from the trust fund expenditure account to the federal fund expenditure account).
• Classify the collections (that is, transfers between two fund expenditure accounts) as either
  • advances, or
  • repayments in the form of reimbursements or refunds

Nonexpenditure transfers. A nonexpenditure transfer is only possible when both accounts are in the same fund group (that is, trust-to-trust or federal-to-federal).

An example of a nonexpenditure transfer is the transfer of authority to obligate.

To shift resources from one purpose to another or to reflect reorganization, transfer using SF 1151: Nonexpenditure Transfer. The transferring account reports a transfer out of budget authority or balances. The receiving account reports a transfer in.

Classify all transfers between trust accounts as nonexpenditure. Record the transfer of budgetary authority when the transfer happens. See TFM, 2000

For help deciding between expenditure transfers and nonexpenditure transfers:

OMB Circular A-11, Section 20

For examples of specific transactions:

USSGL Federal Trust Fund Accounting Guide

Section III: Account Transactions (as updated)

For current information:

The USSGL TFM Guidance

Yes. However, only a limited number of special fund expenditure accounts get money appropriated directly from the General Fund of the U.S. Government.

To be sure the account you are dealing with is from the General Fund, check with the appropriate budget office. For the appropriate office, see the table in the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

To record the special fund appropriation correctly, you need to know if it comes from "available" or "unavailable" special fund receipts.

"available" (recorded as revenue)	USGGL 411400 Appropriated receipts derived from available trust or special fund receipts
"unavailable"	USGGL 411300 Appropriated receipts derived from unavailable trust or special fund receipts

For more information:
USSGL TFM Supplement, Section III

No. USSGL 435000 is for an expired TAFS that is canceling and does not have budgetary reporting requirements in the next fiscal year (that is, for the 5th year of the expired phase).

In limited cases, you also use 435000 in TAFS with extended disbursement authority at the time the account is "canceling."

For more information, see the cancellation scenarios.

The account you use depends on whether the reduction is temporary or permanent.

Temporary reduction. The money remains in the expenditure account as unavailable budgetary resources	USSGL 438200 Temporary reduction - new budget authority The GTAS Authority_Type domain value is "S"
Permanent reduction. The money is returned to the General Fund of the U.S. Government	USSGL 439200 Permanent reduction - new budget authority The GTAS Authority_Type domain value is "S" Transfer the money with this code: 3240 Spending authority from offsetting collections returned to the General Fund of the U.S. Government

If you need to find out if the reduction is temporary or permanent, check with the appropriate budget office. For the appropriate office, see the table in the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

The account you use depends on whether the reduction is temporary or permanent.

Temporary reduction. The money remains in the expenditure account as unavailable budgetary resources	USSGL 438300 Temporary reduction - prior year balances
Permanent reduction. The money is returned to the General Fund of the U.S. Government	USSGL 439300 Permanent reduction - prior-year balances The GTAS Authority_Type domain value is "S" Transfer the money with this code: 3240 Spending authority from offsetting collections returned to the General Fund of the U.S. Government

If you need to find out if the reduction is temporary or permanent, check with the appropriate budget office. For the appropriate office, see the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

The account you use depends on whether the reduction is temporary or permanent.

For reductions in new budget authority

Temporary reduction. The money remains in the expenditure account as unavailable budgetary resources	USGGL 438700 Temporary reduction of appropriation from unavailable receipts, new budget authority The GTAS Authority_Type domain value is "P"
Permanent reduction. The money is returned to the General Fund of the U.S. Government	USSGL 439200 Permanent reduction - new budget authority The GTAS Authority_Type domain value is "P"

If you are transferring the permanent reduction to the General Fund, use whichever of these codes is right for the type of receipts you are returning:

Proprietary receipts	3230
Governmental receipts	3231
Intrafund receipts	3232
Offsetting government receipts	3233

If you need to find out if the reduction is temporary or permanent, check with the appropriate budget office. For the appropriate office, see the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

The account you use depends on whether the reduction is temporary or permanent.

For reductions in prior-year balances

Temporary reduction. The money remains in the expenditure account as unavailable budgetary resources	USGGL 438800 Temporary reduction of appropriation from unavailable receipts, prior-year balances This reduction can only be derived from appropriations
Permanent reduction. The money is returned to the General Fund of the U.S. Government	USSGL 439300 Permanent reduction - new budget authority The GTAS Authority_Type domain value is "P"

If you are transferring the permanent reduction to the General Fund, use whichever of these codes is right for the type of receipts you are returning:

Proprietary receipts	3230
Governmental receipts	3231
Intrafund receipts	3232
Offsetting government receipts	3233

If you need to find out if the reduction is temporary or permanent, check with the appropriate budget office. For the appropriate office, see the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

The account you use depends on whether the reduction is temporary or permanent.

For reductions in prior-year balances

Permanent reduction. T The money is returned to the General Fund of the U.S. Government	USSGL 439300 Permanent reduction - prior year balances The GTAS Authority_Type domain value is "P"

If you are transferring the permanent reduction to the General Fund, use whichever of these codes is right for the type of receipts you are returning:

Proprietary receipts	3230
Governmental receipts	3231
Intrafund receipts	3232
Offsetting government receipts	3233

If you need to find out if the reduction is temporary or permanent, check with the appropriate budget office. For the appropriate office, see the table in the earlier question: When I have budget-related questions that are not USSGL specific, whom do I contact?

Use the "G" attribute domain value for the General Fund of the U.S. Government.

For specific USSGL accounts that have a "G" domain value:

• USSGL Attribute Table (in the USSGL TFM Supplement Section IV)

If your agency has a capital lease agreement with a non-federal entity, you must fund the net present value of the capital lease liability up front.

For more information:

• OMB Circular A-11, Appendix B

Also see the scenario, Capital and Operating Leases, in the section on Proprietary-Related Scenarios.

When using USSGL account 640000, use the appropriate letter for your type of agency:

• Administrative agencies: N
• Program agencies: F

Use USSGL account 640000 to report these employee benefits:

• Contributions from the agency for employees'
  • FECA
  • health benefits
  • life benefits
  • pension
• Medicare
• Social Security
• Unemployment
• Voluntary Separation Incentive Payments
• Entitlement benefits specifically named in USSGL account 216000, Entitlement Benefits Due and Payable

Use USSGL account 610000, Operating Expenses / Program Costs, to report:

• Education costs
• Relocation costs
• Transportation costs