USSGL Board Meeting May 14, 2015. USSGL Account 579100 Adjustment to Financing Sources – Downward...
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USSGL Board Meeting May 14, 2015
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Transcript of USSGL Board Meeting May 14, 2015. USSGL Account 579100 Adjustment to Financing Sources – Downward...
USSGL Board Meeting
May 14, 2015
USSGL Account 579100Adjustment to Financing Sources – Downward
Reestimate or Negative Subsidy
Kathy [email protected]
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 3
• USSGL account 579100 (account title and definition update)
• Effective Fiscal Year 2015
USSGL account 579100
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 5
• 320700 Appropriations Outstanding - Used
• General Fund’s offset to 310700 Unexpended Appropriations – Used
• Reciprocal Category 42 “Appropriations Used”
• Effective for Fiscal Year 2015
Appropriations – Used
Non-Budgetary Funds Held Outside of Treasury (FHOT) Impact to USSGL Chart of Accounts
Jeff Taberner
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 7
• 113500 Funds Held by the Public – Non-Budgetary
• 113000 Funds Held by the Public – Budgetary (Account title change only)
• Effective for Fiscal Year 2016
Non-Budgetary FHOT USSGL Account
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 9
• Resolve Intragovernmental Reporting Issues• Effective for Fiscal Year 2016
Accrued Interest Payable & Interest Receivable
Accrued Interest Payable Interest Receivable
214000 Accrued Interest Payable Not Otherwise Classified
134000 Interest Receivable – Not Otherwise Classified
214100 Accrued Interest Payable - Loans 134100 Interest Receivable - Loans
214200 Accrued Interest Payable - Debt 134200 Interest Receivable - Investments
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 11
• 135100 Capitalized Loan Interest Receivable- Non-Credit Reform (Definition update only)
• 251100 Capitalized Loan Interest Payable- Non-Credit Reform (Definition update only)
• 619000 Contra Bad Debt Expense-Incurred for Others (Definition update only)
Miscellaneous USSGL Account Updates
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 12
• 750000 Distribution of Income – Dividend (Definition Update only)
• Effective for Fiscal Year 2016
Miscellaneous USSGL Account Updates
L E A D ∙ T R A N S F O R M ∙ D E L I V E RPage 14
• Credit Reform Case Studies• General Fund• Contingent & Unfunded Liabilities • Deposit Funds• Data Act• USSGL to BETC Crosswalk
USSGL Projects for Fiscal Year 2016
