Substitution of Borrowing Authority
Definition
This account is used to record the amount of borrowing authority replaced by appropriations or offsetting collections that were initially used to liquidate obligations incurred against authority to borrow.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
13For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D
C
Auth Type Code
BulkFile attribute
P
S
BEA Cat
BulkFile attribute
D
M
Borrow Source
BulkFile attribute
F
P
T
PY Adj
BulkFile attribute
P
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
R
Fund Type
TAS attribute
EC
EG
EM
EP
ER
ES
ET
TR
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
K
N
Transactions
3
A155
To record an appropriation to liquidate obligations initially incurred against the authority to borrow when the borrowing authority was not exercised.
Credit · Budgetary entry A159 To record the amount of borrowing authority that was substituted with offsetting collections when the borrowing was not exercised.
Credit · Budgetary entry F306 To record the closing of fiscal year borrowing authority.
Debit · Budgetary entry
Credit · Budgetary entry A159 To record the amount of borrowing authority that was substituted with offsetting collections when the borrowing was not exercised.
Credit · Budgetary entry F306 To record the closing of fiscal year borrowing authority.
Debit · Budgetary entry
Statement crosswalks
8
V
Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1139
Appropriations substituted for borrowing authority (-) V SF 133 / Schedule P · line 1239
Appropriations substituted for borrowing authority (-) V SF 133 / Schedule P · line 1727
Spending authority from offsetting collections substituted for borrowing authority (-) V SF 133 / Schedule P · line 1827
Spending authority from offsetting collections substituted for borrowing authority (-)
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1139
Appropriations substituted for borrowing authority (-) V SF 133 / Schedule P · line 1239
Appropriations substituted for borrowing authority (-) V SF 133 / Schedule P · line 1727
Spending authority from offsetting collections substituted for borrowing authority (-) V SF 133 / Schedule P · line 1827
Spending authority from offsetting collections substituted for borrowing authority (-)