B142 B · Disbursements and Payables

To record the disbursement of foreign currency by a disbursing officer on behalf of the operating fund.

Proprietary Proprietary Entry

DebitCredit

231000 Liability for Advances and Prepayments

120000 Foreign Currency

Comment

This entry should be made by agencies that have their own disbursing authority. At the time of the foreign currency disbursement, the disbursing officer will charge the appropriation of the operating fund that requested the disbursement, (see USSGL TC-B110 and the USSGL implementation guidance "Accounting for Purchased Foreign Currency"), which can be acquired on the USSGL Website. Agencies that do not have their own disbursing authority also may refer to the implementation guidance mentioned above. Agencies that have foreign currency account symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

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