1. USSGL: Closing 2014 and Looking Ahead at 2015
Presented by:
Michele Crisman

2. Topics New Account for 2014 4th Quarter FY 2014
Proposed Changes to the USSGL Chart of Accounts
The New Account for 2014 was on Ballot 13-01

3. 2014 New Account
Account Title:           Appropriation To Liquidate Contract Authority Allocation - Transferred
Account Number:    
Normal Balance:      Debit
Definition: The amount of liquidating appropriations received during the fiscal year to fund contract authority transferred from the parent Treasury Appropriation Fund Symbol (TAFS) to its Allocation TAFS. The transfer is accomplished via SF1151: Nonexpenditure Transfer Authorization. Only the Department of Transportation may use this account. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance.

4. 4th Quarter FY 2014

5. What Type of Reporter Am I?
Am I submitting my ATB in FACTS II for 4th Qtr. 2014?
Am I submitting my ATB in FACTS I for 4th Qtr. 2014
Am I submitting my ATB in GTAS for 4th Qtr. 2014

6. FACTS II FY 2014 (Year End)
ATB of Budgetary and some Proprietary USSGL Accounts
No changes for your cancellations and adjustments.
Follow the cheat sheet on the USSGL Website for guidance

7. FACTS II FY 2014 (Year End)
Typical 5th Year Cancellation: Use USSGL account 4350
The 2108 will process your cancellation in FACTS II/STAR
Cancelling Early in a no-year or FY: Use USSGL account 4351
Request a Surplus Warrant
Partial Cancellation in a no-year or FY: Use USSGL account 4351

8. FACTS II FY 2014 (Year End)
Partial “Adjustment” to Indefinite
Use USSGL account 4391
The 2108 will process your cancellation in FACTS II/STAR
A FACTS II Reporter does not use ATM for their Cancellations/Adjustments

9. GTAS FY 2014 (Year End)
Bulk File Upload of Proprietary and Budgetary USSGL Accounts
You will use ATM for your Cancellations/Adjustments
The USSGL Transactions (Debits/Credits) stay the same as in the past only the method of how the money is moved is different.

10. GTAS FY 2014 (Year End)
Typical 5th Year Cancellation Use USSGL account 4350
Use ATM to cancel the money.
Cancelling Early in a no-year or FY Use USSGL account 4351
Partial Cancellation in a no-year or FY Use USSGL account 4351

11. GTAS FY 2014 (Year End)
Partial “Adjustment” to Indefinite
Use USSGL account 4391
Use ATM to cancel the money.
A GTAS Reporter does use ATM for their Cancellations/Adjustments

12. FACTS II vs. GTAS

13. Cancellations TAFS Status 2009 Funds Expiring: 4th QTR 2009
Expired: 2010, 2011, 2012, 2013, 1st-3rd QTR 2014
Cancelling: 4th QTR 2014
Cancelled: 1st QTR 2015
TAFS Status 2009 Funds

14. Cancellations Questions to ask:
What type of Treasury Appropriation Fund Symbol (TAFS) does this apply (General Fund, Special Fund)?
What event is causing this situation (end of 5th year cancellation, partial cancellation)?
What is the period of availability of the TAFS (fiscal year, no-year)?
Is this TAFS flagged by Treasury as definite or indefinite?
Where is canceled fund balance returned to?
What Treasury mechanism is used to process cancellations?

15. Cancellation Example
For a Expired TAFS, Definite, and end of 5th expired year cancellation.
Debit Allotments – Expired Authority
Credit Canceled Authority
Debit Unexpended Appropriations – Adjustments
Credit Fund Balance With Treasury

16. Cancellations For more information go to:
s/index.html

17. Year End Special Validations and Edits
FACTS II has Edits – No Changes for FY2014
GTAS has Special Validations and Edits
Two new Edits for Cancelation and Adjustments
Edit 65 compares USSGL account 4350 to a BETC
Edit 66 compares USSGL account 4391 to a BETC
The cancelation must be processed in ATM before you will pass these edits.

18. FY 2014 Modifications to Current USSGL Accounts
Fund Balance With Treasury Under a Continuing Resolution
Unfunded FECA Benefit Contributions Receivable
Other Liabilities Without Related Budgetary Obligations
Unfunded FECA Benefit Revenue
Unrealized Gain – Exchange Stabilization Fund

19. FY 2015 Proposed USSGL Accounts
Funds Not Available – Adjustments to the Exchange Stabilization Fund
Authority Transfer Control In
Authority Transfer Control Out
Other Losses from Impairment of Assets

20. FY 2015 Modifications to USSGL Accounts
Appropriation To Liquidate Contract Authority - Allocation - Transferred

21. Questions/Comments