Is it okay to record USSGL account 4119, Other Appropriations Realized?
Yes, special and trust funds that receive appropriations from the General Fund of the Treasury may record USSGL account 4119; however this activity is the EXCEPTION to the rule. There are only a few specifically identified special and trust funds that receive amounts appropriated directly from the General Fund of the Treasury to the special or trust fund expenditure account (see the Web page at http://www.fms.treas.gov/factsii/SGL_Accts_4119_4114_S_and_TFunds_2.2008.pdf for a list of these special and trust funds). The more common sources of funding come from earmarked or dedicated receipts (recorded as revenue), which are then appropriated and recorded in USSGL account 4114, Appropriated Trust or Special Fund Receipts. For information on updated transactions that reflect this activity, refer to Section III of the USSGL TFM Supplement.
