415800 ⚖ Compare Normal balance: Debit Budgetary 4 · Budgetary

Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

Definition

This account is used to record the amount of budget authority that becomes available for obligation from balances of offsetting collections previously precluded from obligation. This occurs when current-year offsetting collections do not cover current-year obligations or when certain legal requirements are met. The balance in this account closes into USSGL account 439800, "Offsetting Collections Temporarily Precluded From Obligation."

Year-end: this account closes into USSGL account 439800, "Offsetting Collections Temporarily Precluded From Obligation.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).

Begin/End

BulkFile attribute

Debit/Credit

BulkFile attribute

D C

BEA Cat

BulkFile attribute

D M

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

TAS Status

TAS attribute

U E

Trans Code

TAS attribute

X K N

Transactions

A194 To record authority made available from offsetting collection balances previously precluded from obligation.
Debit · Budgetary entry F134 To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as preclosing when the total amount of current-year collections is greater than the amount needed to cover current-year obligations.
Credit · Budgetary entry F318 To record the closing of authority from offsetting collections made available from balances previously precluded from obligation to authority temporarily precluded from obligation.
Credit · Budgetary entry F356 To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as post- closing when the total amount of current-year collections is not enough to cover current-year obligations.
Credit · Budgetary entry

Statement crosswalks