USSGLExplorer
809100 ⚖ Compare Normal balance: Credit 8 · Memorandum

Partial or Early Cancellation of Authority

Definition

This account is used to record the amount of authority canceled and recorded in USSGL account 435100, Partial or Early Cancellation of Authority With a U.S. Treasury Warrant. This account will be maintained as a tracking mechanism for the Antideficiency Act. Antideficiency Act provisions continue to apply to canceled Treasury Appropriation Fund Symbols (TAFS) and to partially canceled authority in TAFS that are otherwise still valid, such as partial cancellation of authority in a no-year TAFS. The balance in USSGL account 435100, Partial or Early Cancellation of Authority With a U.S. Treasury Warrant, is reclassified into this account in a closing entry.

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

Required attributes & legal values

0

No GTAS reporting attributes are associated with this account.

Transactions

2
E204 To record the reduction of partially canceled authority for the amount of an outstanding payable for a valid bill related to a canceled appropriation.
Debit · Budgetary entry F301 To reclassify the balance of partially canceled authority to memorandum accounts.
Credit · Budgetary entry

Statement crosswalks

0

This account does not map to any Section V/VI statement line.