Reclamation Manual Directives and Standards

Transcription

1 Appendi B DETAILED STANDARD GENERAL LEDGER () CHART OF ACCOUNTS Purpose. This Appendi only includes accounts currently being used by Reclamation. The 9 are Reclamation specific. For a complete listing of all Department of the Treasury U.S. Government Standard General Ledger accounts, definitions, and additional information, refer to the Treasury Financial Manual. To obtain a complete list of Department of the Interior accounts, contact the Financial Policy Division Debit Fund Credit SF224 Disbursements Debit SF224 Collections Debit Non-SF224 Transactions Debit Imprest Funds Debit Other Cash 131A 01 Debit Accounts Receivable, Off-Budget, Billed 131B 01 Debit Accounts Receivable, Off-Budget, Unbilled 131C 01 Debit Accounts Receivable, On-Budget, Billed 131D 01 Debit Accounts Receivable, On-Budget, Unbilled 131E 01 Debit Canceled Checks Pending Confirmation 131F 01 Debit Unmatured Receivables 131G 01 Debit Accounts Receivable, Off-Budget, Epense Refunds, Billed 131H 01 Debit Accounts Receivable, Off-Budget, Capitalized Refunds, Billed 131J 01 Debit Accounts Receivable, Off-Budget, Advance/Deferred Revenue/Suspense, Billed Credit Allowance for Loss on Accounts Receivable 134A 01 Debit Interest Receivable - Billed 134B 01 Debit Interest Receivable - Unbilled 134L 01 Debit Interest on Loans Receivable 134T 01 Debit Interest Receivable - Investments - Bureau of Public Debt Credit Allowance for Loss on Interest Receivable 135A 01 Debit Loans Receivable - Billed 135B 01 Debit Loans Receivable - Unbilled 135D 01 Debit BPA Loan Receivable 135W 01 Debit WAPA Loan Receivable 135Z 01 Credit WAPA/BPA Loan Allowance Credit Allowance for Loss on Loans Receivable SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B1

2 Appendi B 136A 01 Debit Penalties, Fines and Administrative Fees Receivable - Billed Credit Allowance for Loss on Penalties, Fines and Administrative Fees Receivable Credit Allowance for Subsidy Debit Advances to Others Debit Travel Advances Debit Investments in U.S. Treasury Securities Issued by BPD Credit Discount on U.S. Treasury Securities Issued by BPD Debit Premium on U.S. Treasury Securities Issued by BPD Either Amortization of Discount and Premium on U.S. Treas. Securities Issued by BPD Debit Land and Land Rights Debit Construction-in-Progress 172B 01 Debit Construction in Abeyance 172D 01 Debit Construction for Others Debit Buildings, Improvements, and Renovations Credit Accumulated Depreciation on Buildings, Improvements, and Renovations Debit Other Structures and Facilities Credit Accumulated Depreciation on Other Structures and Facilities Debit Equipment Credit Accumulated Depreciation on Equipment Debit Internal Use Software Debit Internal Use Software in Development Credit Accumulated Amortization on Internal Use Software 199A 01 Debit Other Assets 199B 01 Debit Investigations and Development Credit Accounts Payable Credit Contract Holdbacks Credit Other Accrued Liabilities Credit Accrued Funded Payroll and Leave Credit Employer Contributions and Payroll Taes Payable Credit Other Post-Employment Benefits Due and Payable Credit Unfunded Leave Credit Unfunded FECA Liability Credit Other Unfunded Employment Related Liability Credit Advances from Others SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B2

3 Appendi B Credit Deferred Credits Credit Liability for Deposit Funds, Clearing Accounts, and Undeposited Collections Credit Principal Payable to the Bureau of the Public Debt Credit Other Debt Credit Actuarial FECA Liability Credit Contingent Liabilities Credit Liability for Subsidy Related to Undisbursed Loans Credit Resources Payable to Treasury 299A 02 Credit Other Liabilities - Unfunded 299B 02 Credit Deferred Revenues from Unmatured Accounts Receivable 299J 02 Credit Unfunded Liability to Treasury's Judgment Fund Credit Accrued Cleanup Costs Credit Unepended Appropriations - Cumulative Credit Unepended Appropriations - Appropriations Received Credit Unepended Appropriations Transfers In Debit Unepended Appropriations Transfers Out Either Unepended Appropriations - Adjustments Debit Unepended Appropriations Used 331A 03 Either Cumulative Results of Operations 331B 03 Either Contributed Capital 331C 03 Either Capitalized Assets Debit Anticipated Collections from Non-Federal Sources Debit Anticipated Collections from Federal Sources Debit Appropriated Trust or Special Fund Receipts Debit Loan Administrative Epense Appropriation Debit Other Appropriations Realized Debit Appropriations Anticipated - Indefinite Debit CY Borrowing Authority - Definite Credit Borrowing Authority Converted to Cash Credit Actual Repayments of Debt PY s Debit Resources Realized From Borrowing Authority Credit Actual Transfers-General Fund-CY Authority Either Transfers - Current-Year Authority Either Transfers - Prior-Year Authority Debit Total Actual Resources - Collected Debit Anticipated Reimbursements and Other Income SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B3

4 Appendi B Debit Unfilled Customer Orders without Advance Debit Unfilled Customer Orders with Advance 422A 55 Debit Unfilled Customer Orders without Advance Obligated Debit Reimbursements and Other Income Earned - Receivable Debit Reimbursements and Other Income Earned - Collected Debit Actual Collections of Loan Principal Debit Actual Collections of Loan Interest Debit Actual Program Fund Subsidy Collected Definite - Current Debit Interest Collected from Treasury Debit Other Actual Collections - Federal Credit Rescission Prior Year Credit Receipts Not Available for Immediate Obligation Credit Authority Permanently Unavailable for Obligation Credit Unapportioned Authority Credit Apportionments Credit Apportionments Unavailable - Anticipated Resources Credit Allotments - Realized Resources Credit Allotments - Epired Authority Credit Undelivered Orders - Obligations, Unpaid Credit Undelivered Orders - Obligations, Prepaid/Advanced Debit Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries Credit Delivered Orders - Obligations, Unpaid Credit Delivered Orders - Obligations, Paid 520A 31 Credit Revenue from Services Provided-Receivable 520B 31 Credit Revenue from Services Provided-Collected Credit Interest Revenue - Other Credit Interest Revenue - Investments Credit Interest Revenue Loans Receivable/Uninvested Funds Credit Penalties, Fines and Administrative Fees Revenue Debit Contra Revenue for Penalties, Fines and Administrative Fees 561A 31 Credit Donated Revenue - Nonfinancial Resources - Operating Resources 561C 31 Credit Donated Revenue - Nonfinancial Resources - Capitalized Assets SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B4

5 Appendi B 570A 03 Credit Epended Appropriations - Operating Epenses 572A 03 Credit Financing Sources Transferred In Without Reimbursement - Non-Capitalized Assets 572B 03 Credit Financing Sources Transferred In Without Reimbursement - Contributed Capital 572C 03 Credit Financing Sources Transferred In Without Reimbursement - Capitalized Assets 573A 03 Debit Financing Sources Transferred Out Without Reimbursement - Non-Capitalized Assets 573B 03 Debit Financing Sources Transferred Out Without Reimbursement - Contributed Capital 573C 03 Debit Financing Sources Transferred Out Without Reimbursement - Capitalized Assets Credit Appropriated Earmarked Receipts Transferred In Debit Appropriated Earmarked Receipts Transferred Out Credit Ependiture Financing Sources Transfers In Credit Nonependiture Financing Sources Transfers In Debit Ependiture Financing Sources Transfers Out Debit Nonependiture Financing Sources Transfers Out 578A 03 Credit Imputed Financing Sources - Operating Resources 578C 03 Credit Imputed Financing Sources - Capitalized Assets Either Other Financing Sources Credit Other Revenue 590C 31 Credit Other Revenue - Echange - Results in Capitalized Asset 590E 31 Credit Other Revenue Echange 590N 31 Credit Other Revenue Non-Echange 610A 22 Debit Operating Epenses/Program Costs 610B 22 Debit Operating Epenses/Program Costs - Pending Distribution 610Z 22 Debit Contra to Cost Capitalization Offset ( 6610) Debit Interest Epenses on Borrowing From Bureau of Public Debt Debit Other Interest Epenses Debit Employee Benefits Credit Cost Capitalization Offset Debit Depreciation, Amortization, and Depletion Debit Bad Debt Epense Debit Imputed Costs Debit Other Epenses Not Requiring Budgetary Resources SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B5

6 Debit Future Funded Epenses Debit Unfunded Benefit Program Epenses 690D 22 Debit Nonproduction Costs - Investment in Non-Federal Physical Property 690E 22 Debit Nonproduction Costs - Investment in Stewardship Assets 690G 22 Debit Nonproduction Costs - Stewardship Investments, Research and Development Credit Gains on Disposition of Assets - Other Debit Losses on Disposition of Assets - Other 740A 24 Debit Prior-Period Adjustments Change in Accounting Principle - Epense 740B 24 Credit Prior-Period Adjustments Change in Accounting Principle - Revenue 740C 24 Either Prior-Period Adjustments Change in Accounting Principle - Capitalized Assets 740D 24 Either Prior-Period Adjustments Change in Accounting Principle Financing Sources Non-Capitalized 74A1 24 Either Prior Period Adjustments Correction of Errors Non-Capitalized 74C1 24 Either Prior Period Adjustments Correction of Errors Capitalized Either Changes in Actuarial Liability Other Memorandum Accounts Repayment Obligations - From Other Projects Repayment Obligations - From Other Federal Agency Repayment - Property Transferred - Non-Federal Repayment Transferred Other Projects Repayment Transferred Other Federal Agency Debit Receipt on Deposit - Special Fund Credit Reclamation Fund - Project Receipts Credit Reclamation Fund Accretions Debit Reclamation Fund Appropriations Less Lapses Debit BOR PUE Epenses Rates Credit BOR PUE Revenue Rates Debit WAPA PUE Epenses Rates Credit WAPA PUE Revenue Rates Credit Assign Power Revenue to Irrigation Debit Assign Unmatured Power Revenues Debit Irrigation Assistance Matured Appendi B SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B6

7 Authorized charge-off - Congress Authorized Reserve Repayment Reduction Debit Repayment Contracts Work in Progress Credit Unfulfilled Contract - Work in Progress Unmatured Timber Sales - Contracts Negotiable Securities Deposit Advance Billings Allocations Made Suballocations Made Debit Writeoffs CNC Current FY (DR) Credit Writeoffs CNC Current FY (CR) Debit Writeoffs Closed Curr FY (DR) Credit Writeoffs Closed Curr FY (CR) Debit Writeoff Closing GL Credit Writeoff Closing GL Cumulative Receipts Miscellaneous Receipts Conversion Clearing Account Discounts Lost Discounts Taken Interest Penalty Statistics Unobligated Brought Forward Obligated - Beginning FY Accounts Payable - Net Beginning FY JV Clearing Account 9CNC 99 Accounts Receivable - Currently Not Collectable 9CLO 99 Accounts Receivable Closed 9WRT 99 Accounts Receivable - Write-Offs Total Appendi B SUPERSEDES (011) 09/30/1995 (-10(A) Supplement to Departmental Accounting Manual) Page B7