PY Adj

BulkFile attribute Changes to obligated or unobligated balances that occurred in the previous fiscal year but were not recorded in the appropriate TAFS as of October 1 of the current fiscal year. Exclude upward and downward adjustments to current- year/prior-year obligations and most reclassifications from clearing accounts.

Accounts using this attribute

196

Account	Title	Legal values (this account)
403500	Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn	X
408200	Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred	X
411100	Debt Liquidation Appropriations	B P X
411200	Liquidation of Deficiency - Appropriations	B P X
411300	Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts	B P X
411330	Appropriated Debt - Derived From Unavailable Special Fund Receipts	X
411400	Appropriated Receipts Derived From Available Trust or Special Fund Receipts	B P X
411500	Loan Subsidy Appropriation	B P X
411600	Debt Forgiveness Appropriation	B P X
411601	Debt Forgiveness - Cancellation of Debt Adjustment	B P X
411700	Loan Administrative Expense Appropriation	B P X
411800	Reestimated Loan Subsidy Appropriation	B P X
411900	Other Appropriations Realized	B P X
411910	Indefinite Appropriation - Upward Adjustments	B P X
411912	Definite Appropriation - Adjustments for Trust Fund Share - Prior Year	X
411920	Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) Factored into a TAFS CR Rate for Operations	X
411930	Appropriated Debt - Derived From the General Fund of the U.S. Government	X
411990	Other Appropriations Realized - International Monetary Fund	B P X
411991	Other Appropriations Realized - International Monetary Fund - Reserve Tranche	X
411992	Other Appropriations Realized - International Monetary Fund - Letter of Credit	X
412100	Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation	P X
412200	Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities	B P X
412250	Federal Financing Bank (FFB) - Net Principal Payments	B P X
412300	Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction	B P X
412400	Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation	B P X
412500	Loan Modification Adjustment Transfer Appropriation	B P X
412600	Amounts Appropriated From Specific Invested TAFS - Receivable	B P X
412700	Amounts Appropriated From Specific Invested TAFS - Payable	B P X
412800	Amounts Appropriated From Specific Invested TAFS - Transfers-In	B P X
412900	Amounts Appropriated From Specific Invested TAFS - Transfers-Out	B P X
413000	Appropriation to Liquidate Contract Authority Withdrawn	B P X
413100	Current-Year Indefinite Contract Authority	P X
413120	Current-Year Definite Contract Authority	P X
413200	Substitution of Contract Authority	P X
413300	Decreases to Indefinite Contract Authority	P X
413400	Indefinite Contract Authority Withdrawn	P X
413415	Adjustment for Definite Contract Authority - Prior-Year	P X
413500	Contract Authority Liquidated	B P X
413600	Contract Authority To Be Liquidated by Trust Funds	P X
413610	Contract Authority To Be Liquidated by Trust Funds - FMSTF	B X
413700	Transfers of Contract Authority - Allocation	B P X
413800	Appropriation to Liquidate Contract Authority	B P X
413810	Appropriation to Liquidate Contract Authority - FMSTF	B X
414000	Substitution of Borrowing Authority	P X
414100	Current-Year Indefinite Borrowing Authority	P X
414120	Current-Year Definite Borrowing Authority	P X
414200	Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority	X
414201	Modification Adjustment Transfer of Borrowing Authority Converted to Cash	X
414202	Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior-Year Balances	X
414203	Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior-Year Balances	X
414300	Current-Year Decreases to Indefinite Borrowing Authority	P X
414400	Borrowing Authority Withdrawn	P X
414600	Actual Repayments of Debt, Current-Year Authority	B P X
414700	Actual Repayments of Debt, Prior-Year Balances	B P X
414800	Resources Realized From Borrowing Authority	B X
415000	Reappropriations - Transfers-In	B P X
415100	Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority	B P X
415200	Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances	B P X
415300	Transfers of Contract Authority - Non-Allocation	B P X
415400	Appropriation to Liquidate Contract Authority - Non-Allocation - Transferred	B P X
415500	Appropriation to Liquidate Contract Authority - Allocation - Transferred	B P X
415700	Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract Authority Previously Precluded From Obligation	P X
415730	Authority Made Available From Appropriations Previously Precluded From Obligation	P X
415800	Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation	P X
415900	Repayment of Repayable Advances - Current-Year Authority	X
415901	Repayment of Repayable Advances - Prior-Year Balances	B P X
416600	Allocations of Realized Authority - To Be Transferred From Invested Balances - Current-Year	B P X
416612	Allocations of Realized Authority - To Be Transferred From Invested Balances - Prior-Year	X
416700	Allocations of Realized Authority - Transferred From Invested Balances - Current-Year	B P X
416712	Allocations of Realized Authority - Transferred From Invested Balances - Prior-Year	X
416800	Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction	B P X
417000	Transfers - Current-Year Authority	B P X
417100	Non-Allocation Transfers of Invested Balances - Receivable - Current-Year	B P X
417112	Non-Allocation Transfers of Invested Balances - Receivable - Prior-Year	X
417200	Non-Allocation Transfers of Invested Balances - Payable - Current-Year	B P X
417212	Non-Allocation Transfers of Invested Balances - Payable - Prior-Year	X
417300	Non-Allocation Transfers of Invested Balances - Transferred - Current-Year	B P X
417312	Non-Allocation Transfers of Invested Balances - Transferred - Prior-Year	X
417400	Transfers - Current-Year Borrowing Authority Converted to Cash	B P X
417500	Allocation Transfers of Current-Year Authority for Non-Invested Accounts	B P X
417590	Allocation Transfers of Current-Year Authority for Non-Invested Accounts - International Monetary Fund	B P X
417600	Allocation Transfers of Prior-Year Balances	B P X
417690	Allocation Transfers of Prior-Year Balances - International Monetary Fund	B P X
419000	Transfers - Prior-Year Balances	B P X
419100	Balance Transfers - Extension of Availability Other Than Reappropriations	B P X
419200	Balance Transfers - Unexpired to Expired	B P X
419300	Balance Transfers - Unobligated Balances - Legislative Change of Purpose	B P X
419600	Balance Transfers-In - Expired to Expired	B P X
419700	Balance Transfers-Out - Expired to Expired	B P X
419900	Transfer of Expired Expenditure Transfers - Receivable	B P X
421200	Liquidation of Deficiency - Offsetting Collections	B P X
422100	Unfilled Customer Orders Without Advance	B P X
422200	Unfilled Customer Orders With Advance	B P X
422300	Uncollected Subsidy from Program Account	P X
422500	Expenditure Transfers From Trust Funds - Receivable	B P X
422512	Offsetting Collections - Expenditure Transfer from Trust Funds - Receivable - Adjustments for Trust Fund Share - Prior-Year	B P X
423000	Unfilled Customer Orders Without Advance - Transferred - No Offset	B P X
423010	Unfilled Customer Orders Without Advance - Transferred - With Offset	B P X
423100	Unfilled Customer Orders With Advance - Transferred - No Offset	X
423110	Unfilled Customer Orders With Advance - Transferred - With Offset	B P X
423200	Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred	B P X
423300	Reimbursements Earned - Receivable - Transferred	B P X
423400	Other Federal Receivables - Transferred	B P X
423500	Uncollected Subsidy from Program Account - Transferred	X
425100	Reimbursements Earned - Receivable	B P X
425200	Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources	B P X
425300	Prior-Year Unfilled Customer Orders With Advance - Refunds Paid	B P X
425400	Reimbursements Earned - Collected From Non-Federal Sources	B P X
425500	Expenditure Transfers from Trust Funds - Collected	B P X
425512	Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - Adjustments for Trust Fund Share - Prior-Year	X
426000	Actual Collections of Governmental-Type Fees	B P X
426100	Actual Collections of Business-Type Fees	B P X
426200	Actual Collections of Loan Principal	B P X
426300	Actual Collections of Loan Interest	B P X
426400	Actual Collections of Rent	B P X
426500	Actual Collections From Sale of Foreclosed Property	B P X
426600	Other Actual Business-Type Collections From Non-Federal Sources	B P X
426700	Other Actual Governmental-Type Collections From Non-Federal Sources	B P X
426800	Interest Collected From Foreign Securities and Special Drawing Rights (SDR)	B P X
426900	Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees	X
427000	Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services	B P X
427100	Actual Program Fund Subsidy Collected	B P X
427300	Interest Collected From Treasury	B P X
427500	Actual Collections From Liquidating Fund	B P X
427600	Actual Collections From Financing Fund	B P X
427700	Other Actual Collections - Federal/Non-Federal Exception Sources	B P X
428300	Interest Receivable From Treasury	B P X
428500	Receivable From the Liquidating Fund	B P X
428600	Receivable From the Financing Fund	B P X
428700	Other Federal Receivables	B P X
429000	Amortization of Investments in U.S. Treasury Zero Coupon Bonds	B P X
429500	Adjustments to the Exchange Stabilization Fund (ESF)	P X
429590	Adjustments to the International Monetary Fund	P X
432000	Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - Trust Fund Account	P X
432100	Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - General Fund Account	P X
433000	Offset to adjustment for Change in allocation of Trust Fund limitation - General Fund Account	P X
435000	Canceled Authority	B P X
435100	Partial or Early Cancellation of Authority	B P X
435190	Partial Cancellation of Authority - International Monetary Fund	B P X
435400	Appropriation Withdrawn	B P X
435500	Cancellation of Appropriation From Unavailable Receipts	B P X
435600	Cancellation of Appropriation From Invested Balances	B P X
435700	Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds	P X
436001	Appropriation Purpose Fulfilled - To be Returned to Treasury	X
437000	Offset to Appropriation Realized for Redemption of Treasury Securities	B P X
438200	Temporary Reduction - New Budget Authority	P X
438300	Temporary Reduction - Prior-Year Balances	P X
438400	Temporary Reduction/Cancellation Returned by Appropriation	P X
438600	Anticipated Permanent Reduction - Indefinite New Budget Authority	X
438700	Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority	B P X
438800	Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances	B P X
438900	Anticipated Temporary Reduction - Indefinite New Budget Authority	X
439000	Reappropriations - Transfers-Out	B P X
439100	Adjustments to Indefinite Appropriations	B P X
439200	Permanent Reduction - New Budget Authority	B P X
439300	Permanent Reduction - Prior-Year Balances	B P X
439400	Receipts Unavailable for Obligation Upon Collection	B P X
439401	Daily Inflation/Deflation Compensation Adjustment - Unavailable	P X
439402	Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable	X
439412	Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year	X
439440	Appropriations Derived from Future Trust Fund Receipts	P X
439504	Obligation Limitation - Temporary - Prior-Year and Current-Year Budget Authority	X
439600	Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation Upon Collection	B P X
439700	Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority	B P X
439701	Appropriations Temporarily Precluded From Obligation - Realized Prior-Year Authority	P X
439730	Appropriations Temporarily Precluded From Obligation	B P X
439800	Offsetting Collections (Collected) Temporarily Precluded From Obligation	B P X
439900	Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From Obligation	B P X
445000	Unapportioned - Unexpired Authority	B P X
462000	Unobligated Funds Exempt From Apportionment	B P X
462090	Unobligated Funds Exempt From Apportionment - International Monetary Fund	B P X
462091	Unobligated Funds Exempt From Apportionment - International Monetary Fund - New Arrangements to Borrow (NAB)	X
465000	Allotments - Expired Authority	B P X
479010	Anticipated Reinstated Orders - Obligations, Unpaid	P X
480100	Undelivered Orders - Obligations, Unpaid	B P X
480110	Reinstated Undelivered Orders - Obligations, Unpaid	P X
480200	Undelivered Orders - Obligations, Prepaid/Advanced	B P X
480210	Reinstated Undelivered Orders - Obligations, Prepaid/Advanced	X
483100	Undelivered Orders - Obligations Transferred, Unpaid - No Offset	B P X
483110	Undelivered Orders - Obligations Transferred, Unpaid - With Offset	X
483200	Undelivered Orders - Obligations Transferred, Prepaid/Advanced	B X
487100	Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries	B P X
487200	Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected	B P X
488100	Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid	B P X
488200	Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced	B P X
490100	Delivered Orders - Obligations, Unpaid	B P X
490110	Reinstated Delivered Orders - Obligations, Unpaid	P X
490200	Delivered Orders - Obligations, Paid	B P X
490800	Authority Outlayed Not Yet Disbursed	B P X
493100	Delivered Orders - Obligations Transferred, Unpaid - No Offset	B P X
493110	Delivered Orders - Obligations Transferred, Unpaid - With Offset	X
497100	Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries	B P X
497200	Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected	B P X
497210	Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Non-cash Refunds	B P X
498100	Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid	B P X
498200	Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid	B P X