Offset for Partial or Early Cancellation of Authority
Definition
This account is used to record the offset activity recorded in USSGL account 809100, Partial or Early Cancellation of Authority. 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.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
0No 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.
Credit · Budgetary entry F301 To reclassify the balance of partially canceled authority to memorandum accounts.
Debit · Budgetary entry
Credit · Budgetary entry F301 To reclassify the balance of partially canceled authority to memorandum accounts.
Debit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.