The IRC discussed which USSGL accounts belong on a supplemental tie-point table versus USSGL accounts that belong on a tie-point exception table. The IRC decided that a supplemental tie-point table should include any USSGL accounts that relate to mixed funding (for example, in revolving funds the USSGL accounts related to unexpended appropriations). The tie-point exception table should include any USSGL accounts that do not follow the general tie-point rule and any USSGL accounts that are Treasury Appropriation Fund Symbol (TAFS) specific.
Based on the discussions, the following USSGL accounts will be deleted from the revolving fund type list:
| 2160 | Entitlement Benefits Due and Payable |
| 2170 | Subsidy Payable to the Financing Account |
| 2179 | Contra Liability for Subsidy Payable to the Financing Account |
| 2180 | Loan Guarantee Liability (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 2216 | Pension Benefits Due and Payable to Beneficiaries |
| 2217 | Benefit Premiums Payable to Carriers |
| 2218 | Life Insurance Benefits Due and Payable to Beneficiaries |
| 2400 | Liability for Deposit Funds, Clearing Accounts, and Undeposited Collections |
| 2510 | Principal Payable to the Bureau of the Public Debt (will be added to the exception table) |
| 2520 | Principal Payable to the Federal Financing Bank (will be added to the exception table) |
| 2530 | Securities Issued by Federal Agencies Under General and Special Financing Authority |
| 2531 | Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority |
| 2532 | Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority |
| 2533 | Amortization of Discount and Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority |
| 2540 | Participation Certificates |
| 2610 | Actuarial Pension Liability |
| 2620 | Actuarial Health Insurance Liability |
| 2630 | Actuarial Life Insurance Liability |
| 2950 | Liability for Subsidy Related to Undisbursed Loans (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 2960 | Accounts Payable From Canceled Appropriations |
| 2970 | Liability for Capital Transfers to the General Fund of the Treasury (will be added to the exception table) |
| 2980 | Custodial Liability |
| 3100 | Unexpended Appropriations - Cumulative (will be added to the supplemental table) |
| 3101 | Unexpended Appropriations - Appropriations Received (will be added to the supplemental table) |
| 3102 | Unexpended Appropriations - Transfers-In (will be added to the supplemental table) |
| 3103 | Unexpended Appropriations - Transfers-Out (will be added to the supplemental table) |
| 3106 | Unexpended Appropriations - Adjustments (will be added to the supplemental table) |
| 3107 | Unexpended Appropriations - Used (will be added to the supplemental table) |
| 3108 | Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors (will be added to the supplemental table) |
| 3109 | Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles (will be added to the supplemental table) |
| 4042 | Estimated Indefinite Borrowing Authority (will be added to the exception table) |
| 4044 | Anticipated Reductions to Borrowing Authority (will be added to the exception table) |
| 4047 | Anticipated Transfers to the General Fund of the Treasury (will be added to the exception table) |
| 4081 | Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred |
| 4082 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred |
| 4083 | Transfers - Current-Year Authority - Receivable - Transferred |
| 4111 | Debt Liquidation Appropriations (will be added to the supplemental table) |
| 4112 | Liquidation of Deficiency - Appropriations (will be added to the supplemental table) |
| 4114 | Appropriated Trust or Special Fund Receipts |
| 4115 | Loan Subsidy Appropriation |
| 4117 | Loan Administrative Expense Appropriation |
| 4118 | Reestimated Loan Subsidy Appropriation |
| 4119 | Other Appropriations Realized (will be added to the supplemental table) |
| 4120 | Appropriations Anticipated - Indefinite (will be added to the supplemental table) |
| 4122 | Authority Adjusted for Interest on the Bureau of the Public Debt Securities |
| 4123 | Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction/Cancellation |
| 4124 | Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation |
| 4125 | Loan Modification Adjustment Transfer Appropriation (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4126 | Amounts Appropriated From Specific Invested TAFS - Receivable |
| 4127 | Amounts Appropriated From Specific Invested TAFS - Payable |
| 4128 | Amounts Appropriated From Specific Invested TAFS - Transfers-In |
| 4129 | Amounts Appropriated From Specific Invested TAFS - Transfers-Out |
| 4130 | Appropriation To Liquidate Contract Authority Withdrawn (will be added to the supplemental table) |
| 4131 | Current-Year Contract Authority Realized |
| 4136 | Contract Authority To Be Liquidated by Trust Funds |
| 4137 | Transfers of Contract Authority |
| 4138 | Appropriation To Liquidate Contract Authority (will be added to the supplemental table) |
| 4140 | Substitution of Borrowing Authority (will be added to the exception table) |
| 4141 | Current-Year Borrowing Authority Realized (will be added to the exception table) |
| 4143 | Decreases to Indefinite Borrowing Authority (will be added to the exception table) |
| 4144 | Borrowing Authority Withdrawn (will be added to the exception table) |
| 4145 | Borrowing Authority Converted to Cash (will be added to the exception table) |
| 4146 | Actual Repayments of Debt, Current-Year Authority (will be added to the exception table) |
| 4147 | Actual Repayments of Debt, Prior-Year Balances (will be added to the exception table) |
| 4148 | Resources Realized From Borrowing Authority (will be added to the exception table) |
| 4149 | Borrowing Authority Carried Forward (will be added to the exception table) |
| 4150 | Reappropriations (will be added to the supplemental table) |
| 4151 | Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority (will be added to the exception table) |
| 4152 | Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances (will be added to the exception table) |
| 4157 | Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation (will be added to the supplemental table) |
| 4165 | Allocations of Authority - Anticipated From Invested Balances |
| 4166 | Allocations of Realized Authority - To Be Transferred From Invested Balances |
| 4167 | Allocations of Realized Authority - Transferred From Invested Balances |
| 4168 | Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction |
| 4199 | Transfer of Expired Expenditure Transfers - Receivable |
| 4215 | Anticipated Appropriation Trust Fund Expenditure Transfers |
| 4225 | Appropriation Trust Fund Expenditure Transfers - Receivable |
| 4232 | Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred |
| 4255 | Appropriation Trust Fund Expenditure Transfers - Collected |
| 4262 | Actual Collections of Loan Principal (will be added to the exception table) |
| 4263 | Actual Collections of Loan Interest (will be added to the exception table) |
| 4271 | Actual Program Fund Subsidy Collected (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4273 | Interest Collected From Treasury (will be added to the exception table) |
| 4275 | Actual Collections From Liquidating Fund (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4276 | Actual Collections From Financing Fund (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4281 | Actual Program Fund Subsidy Receivable (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4285 | Receivable From the Liquidating Fund (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4286 | Receivable From the Financing Fund (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 4320 | Adjustments for Changes in Prior-Year Allocations of Budgetary Resources |
| 4355 | Cancellation of Appropriation From Unavailable Receipts |
| 4356 | Cancellation of Appropriation From Invested Balances |
| 4357 | Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds |
| 4387 | Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority |
| 4388 | Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances |
| 4391 | Adjustments to Indefinite No-Year Authority |
| 4392 | Permanent Reduction - New Budget Authority (will be added to the supplemental table) |
| 4393 | Permanent Reduction - Prior-Year Balances (will be added to the supplemental table) |
| 4397 | Receipts and Appropriations Temporarily Precluded From Obligation |
| 4399 | Special and Trust Fund Refunds and Recoveries Temporarily Precluded From Obligation |
| 4650 | Allotments - Expired Authority |
| 4908 | Authority Outlayed Not Yet Disbursed (will be added to the exception table) |
| 5400 | Benefit Program Revenue (will be added to the Trust Revolving Fund) |
| 5409 | Contra Revenue for Benefit Program Revenue (will be added to the Trust Revolving Fund) |
| 5700 | Expended Appropriations (will be added to the supplemental table) |
| 5708 | Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors (will be added to the supplemental table) |
| 5709 | Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles (will be added to the supplemental table) |
| 5740 | Appropriated Earmarked Receipts Transferred In |
| 5745 | Appropriated Earmarked Receipts Transferred Out |
| 5799 | Adjustment of Appropriations Used (will be added to the supplemental table) |
| 5800 | Tax Revenue Collected |
| 5801 | Tax Revenue Accrual Adjustment |
| 5809 | Contra Revenue for Taxes |
| 5890 | Tax Revenue Refunds |
| 5990 | Collections for Others - Statement of Custodial Activity |
| 5991 | Accrued Collections for Others - Statement of Custodial Activity |
| 6190 | Contra Bad Debt Expense - Incurred for Others |
| 6199 | Adjustment to Subsidy Expense |
| 6310 | Interest Expenses on Borrowing From the Bureau of the Public Debt and/or the Federal Financing Bank (will be added to the exception table) |
| 7112 | Gains on Disposition of Borrowings (will be added to the exception table) |
| 7212 | Losses on Disposition of Borrowings (will be added to the exception table) |
| 8010 | Guaranteed Loan Level (will be added to the Credit Reform Financing Fund Tie-Point Workbook) |
| 8015 | Guaranteed Loan Level - Unapportioned (will be added to the Credit Reform Financing Fund Tie-Point Workbook) |
| 8020 | Guaranteed Loan Level - Apportioned (will be added to the Credit Reform Financing Fund Tie-Point Workbook) |
| 8040 | Guaranteed Loan Level - Used Authority (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 8045 | Guaranteed Loan Level - Unused Authority (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 8050 | Guaranteed Loan Principal Outstanding (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 8053 | Guaranteed Loan New Disbursements by Lender (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 8065 | Guaranteed Loan Collections, Defaults, and Adjustments (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
| 8070 | Guaranteed Loan Cumulative Disbursements by Lenders (will be added to the Credit Reform Liquidating and Financing Funds Tie-Point Workbooks) |
The IRC will research the following USSGL accounts to determine whether they should be added or deleted from the revolving fund type list:
Judy closed the meeting.
