Other Actual Governmental-Type Collections From Non-Federal Sources
Definition
This account is used to record the amount collected during the fiscal year from non-federal sources for which a specific USSGL account does not exist. These collections arise from the U.S. Federal Government's exercise of its sovereign or governmental powers.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
12For 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
BEA Cat
BulkFile attribute
D
M
Cohort Year
BulkFile attribute
1001
1992-2027
PY Adj
BulkFile attribute
B
P
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EC
EG
EM
EP
ER
TR
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
7
A220
To record the financing sources transferred into a general or revolving fund expenditure account from a General Fund Receipt Account.
Debit · Budgetary entry B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.
Credit · Budgetary entry C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program (TARP.)
Debit · Budgetary entry C109 To record the receipt of previously anticipated collections.
Debit · Budgetary entry C110 To reclassify collections to liquidate prior-year deficiency.
Credit · Budgetary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Debit · Budgetary entry B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.
Credit · Budgetary entry C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program (TARP.)
Debit · Budgetary entry C109 To record the receipt of previously anticipated collections.
Debit · Budgetary entry C110 To reclassify collections to liquidate prior-year deficiency.
Credit · Budgetary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Statement crosswalks
13
V
Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V Statement of Budgetary Resources · line 4190
Outlays, Net (Total) (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 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1700
Collected V SF 133 / Schedule P · line 1800
Collected V SF 133 / Schedule P · line 4034
Offsetting governmental collections (-) V SF 133 / Schedule P · line 4052
Offsetting collections credited to expired accounts V SF 133 / Schedule P · line 4124
Offsetting governmental collections (-) V SF 133 / Schedule P · line 4142
Offsetting collections credited to expired accounts
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V Statement of Budgetary Resources · line 4190
Outlays, Net (Total) (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 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1700
Collected V SF 133 / Schedule P · line 1800
Collected V SF 133 / Schedule P · line 4034
Offsetting governmental collections (-) V SF 133 / Schedule P · line 4052
Offsetting collections credited to expired accounts V SF 133 / Schedule P · line 4124
Offsetting governmental collections (-) V SF 133 / Schedule P · line 4142
Offsetting collections credited to expired accounts