1. Nonexpenditure Transfers GWA System NET Application Changes and USSGL Impact USSGL Board Meeting May 20, 2010

2. 2 GWA System NET Application Changes Effective November 2010 USSGL Budgetary Accounts required Initiating agency responsible for selecting Initiating agency responsible for selecting How to be ready Know your NET Transfer Type Know your NET Transfer Type Know what you are transferring Know what you are transferringSimple!

3. 3 GWA System NET Application Snapshot Only Transfer Type is currently required Beginning Nov 2010, Sub Transfer Type will also be required

4. 4 GWA System NET Application Snapshot

5. 5 USSGL Impact on Accounts Reappropriations Balance Transfers for which legislation has changed the purpose

6. 6 Reappropriations Issue Current USSGL account for transfer-out (4393) was not intended for reappropriation activity Current USSGL account for transfer-out (4393) was not intended for reappropriation activity Current USSGL account (4393) will map to two NET Transfer Types Current USSGL account (4393) will map to two NET Transfer TypesProposal Propose new USSGL account for reappropriation transfers out (4390) Propose new USSGL account for reappropriation transfers out (4390) Modify current USSGL accounts for reappropriation transfers in (4150) and out (4393) Modify current USSGL accounts for reappropriation transfers in (4150) and out (4393)

7. 7 Reappropriations Proposed USSGL Changes NEW 4390 Reappropriations – Transfers-Out Recorded by the transferring entity Recorded by the transferring entityMODIFIED 4150 Reappropriations Recorded by the receiving entity Recorded by the receiving entity 4393 Permanent Reduction – Prior-Year Balances Account will remain for permanent reductions only Account will remain for permanent reductions only

8. 8 Reappropriations Impact on FACTS II Attribute Table Fiscal 2011 USSGL Account USSGL Account Attributes Normal Balance Debit/ Credit Begin/ End BEA Cat PY Adjustment TAFS Status Def/Indef 4390CYEYYU/EY

9. 9 Reappropriations Impact on USSGL Crosswalks Fiscal 2011 USSGL Account SF 133/ P&F FMS 2108 BalanceSheet Net Cost ChgNetPosSBRCustActiv Reclass- ified Stmts 4390 Lines1020,1131,1232n/an/an/an/aTBDn/an/a

10. 10 Balance Transfers – Legislative Change in Purpose Appropriation Transfers = Current-year authority Reflected in Budget as transfers of budget authority Reflected in Budget as transfers of budget authority Balance Transfers = Prior-year balances Reflected in Budget as transfers of prior-year balances Reflected in Budget as transfers of prior-year balances UNLESS …an unobligated balance transfer occurs as a result of specific legislation that changes the purpose for which the funds will be used… …If so, reflect it in the Budget as a budget authority transfer …If so, reflect it in the Budget as a budget authority transfer BUT…continue to reflect it in the Treasury Combined Statement (TCS) as a balance transfer

11. 11 Balance Transfers – Legislative Change in Purpose Issue When a Balance Transfer occurs that is a result of legislation changing the purpose - When a Balance Transfer occurs that is a result of legislation changing the purpose - OMB needs the transfer to be reflected as an “appropriation transfer” on the SF 133 and Budget Program and Financing (P&F) Schedule Treasury needs the transfer to be reflected as a “balance transfer” on the TCS Currently USSGL account 4170 captures both types of activity Currently USSGL account 4170 captures both types of activity Normal transfers of CY authority, and the Exception for PY balance transfers where legislation has changed the purpose This results in one USSGL account (4170) being mapped to two GWA NET Transfer Types This results in one USSGL account (4170) being mapped to two GWA NET Transfer Types

12. 12 Balance Transfers – Legislative Change in Purpose Proposal Establish new USSGL account for balance transfers – legislative change of purpose (4193) Establish new USSGL account for balance transfers – legislative change of purpose (4193) Establish corresponding new USSGL account for anticipated balance transfers – legislative change of purpose (4183) Establish corresponding new USSGL account for anticipated balance transfers – legislative change of purpose (4183) Modify existing USSGL account (4170) by removing the exception for balance transfers Modify existing USSGL account (4170) by removing the exception for balance transfers

13. 13 Proposed New USSGL Accounts Balance Transfers – Change in Purpose 4183Anticipated Balance Transfers – Unobligated Balances – Legislative Change of Purpose 4193Balance Transfers – Unobligated Balances – Legislative Change of Purpose

14. 14 Proposed USSGL Modifications Balance Transfers – Change in Purpose 4170Transfers – Current-Year Authority Remove sentence in definition that reads, “This amount includes transfers…resulting from legislation that changes the purpose…” Remove sentence in definition that reads, “This amount includes transfers…resulting from legislation that changes the purpose…”

15. 15 Balance Transfers Impact on FACTS II Attribute Table Fiscal 2011 USSGL Account USSGL Account Attributes NormBalDR/CRBeg/EndAuthTypePublicLawPYAdjBEACatTAFSStatusDef/Indef 4183DYEYYU 4193DYEYYYYU/EY

16. 16 Balance Transfers Impact on USSGL Crosswalks Fiscal 2011 USSGLAccount SF 133/ P&FFMS2108BSNCCNPSBRCustActiv Reclass- ified Stmts 4183 Lines1151/1251,1741/1841n/an/an/an/aTBDn/an/a 4193 Lines1020,1120/1121,1220/1221,1710/1711,1810/1811n/an/an/an/aTBDn/an/a