A207 A · Funding

To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer in is USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriations Symbols (TAFS.)

Budgetary Budgetary Entry

DebitCredit

445000 Unapportioned - Unexpired Authority

439200 Permanent Reduction - New Budget Authority

439300 Permanent Reduction - Prior-Year Balances

Proprietary Proprietary Entry

DebitCredit

310300 Unexpended Appropriations - Transfers-Out

101000 Fund Balance With Treasury

Comment

Refer to OMB Circular No. A-11 for the definition of reductions. Reductions include recissions, across-the-board reductions, and sequestrations. This transaction applies to a permanent reduction. Fund balance must be returned to a miscellaneous receipt account designated by OMB on an SF1151, Non-Expenditure Transfer Authorization, coded as a capital transfer. Credit USSGL account 299100 if withdrawal of funds does not occur simultaneously. Note: To return fund balance to the miscellaneous receipt account, also post USSGL TC A209.

About this entry

Debits are shown left, credits right — the T-account form. Every account links to its full detail.

Source: Section III · p1sec3-transactions-2026.pdf