# Presentation: 162587

## USSGL Accounts to Multiple Lines Project

- Michele Crisman
- USSGL Staff

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Issue

- Currently USSGL accounts crosswalk to multiple lines using a combination of attributes and additional information.

**Example:**
- USSGL account 2140, “Accrued Interest Payable,” crosswalks to:

| Balance Sheet | Additional Information (Footnote) |
| --- | --- |
| Line 17 Intragovernmental – Accounts Payable | 8/ Related to accounts payable |
| Line 18 Intragovernmental – Debt | 9/ Related to debt |
| Line 21 Liability With the Public – Accounts Payable | 8/ Related to accounts payable |
| Line 23 Liability With the Public – Debt Held by the Public | 9/ Related to debt |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Split these USSGL accounts
- Liabilities
- Taxes

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
|  | 2140 Accrued Interest Payable – Not Otherwise Classified |
| 2140 Accrued Interest Payable |  |
|  | 2141 Accrued Interest Payable – Federal Debt Securities |
|  |  |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
|  | 2190 No Change |
| 2190 Other Liabilities With Related Budgetary Obligations |  |
|  | 2191 Employee Health Care Liability Incurred but Not Reported |
|  |  |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
| 5800 Tax Revenue Collected | 5800 Tax Revenue Collected – Not Otherwise Classified |
|  | 5801 Tax Revenue Collected – Individual |
|  | 5802 Tax Revenue Collected – Corporate |
|  | 5803 Tax Revenue Collected – 
Unemployment |
|  | 5804 Tax Revenue Collected – Excise |
|  | 5805 Tax Revenue Collected – Estate & Gift |
|  | 5806 Tax Revenue Collected – Customs |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
| 5801 Tax Revenue Accrual Adjustment | 5820 Tax Revenue Accrual Adjustment – Not Otherwise Classified |
|  | 5821 Tax Revenue Accrual Adjustment – Individual |
|  | 5822 Tax Revenue Accrual Adjustment – Corporate |
|  | 5823 Tax Revenue Accrual Adjustment – Unemployment |
|  | 5824 Tax Revenue Accrual Adjustment – Excise |
|  | 5825 Tax Revenue Accrual Adjustment – Estate and Gift |
|  | 5825 Tax Revenue Accrual Adjustment – Customs  |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
| 5809 Contra Revenue for Taxes | 5830 Contra Revenue for Taxes – Not Otherwise Classified |
|  | 5831 Contra Revenue for Taxes – Individual |
|  | 5832 Contra Revenue for Taxes – Corporate |
|  | 5833 Contra Revenue for Taxes – Unemployment |
|  | 5834 Contra Revenue for Taxes – Excise |
|  | 5835 Contra Revenue for Taxes – Estate & Gift |
|  | 5836 Contra Revenue for Taxes – Customs |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

| Current | Proposed |
| --- | --- |
| 5890 Tax Revenue Refunds | 5890 Tax Revenue Refunds – Not Otherwise Classified |
|  | 5891 Tax Revenue Refunds – Individual |
|  | 5892 Tax Revenue Refunds – Corporate |
|  | 5893 Tax Revenue Refunds – Unemployment |
|  | 5894 Tax Revenue Refunds – Excise |
|  | 5895 Tax Revenue Refunds – Estate & Gift |
|  | 5896 Tax Revenue Refunds - Customs |

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## The Proposal

- Multiline Project

- USSGL Board Meeting 4/24/08

## USSGL Account Number Structure - Taxes

- 1st in series: Not Otherwise Classified
- 2nd in series: Individual
- 3rd in series: Corporate
- 4th in series: Unemployment
- 5th in series: Excise
- 6th in series: Estate and Gift
- 7th in series: Customs

- Multiline Project

- USSGL Board Meeting 4/24/08

## References

- Transactions
- USSGL Multiline Project, USSGL Board Meeting 4/24/08 handout
- Definitions
- USSGL Voting Ballot #08-01 handout

| Add:
  2191
  5802-5806
  5820-5826
  5830-5836
  5891-5896 | Change:
   2140
   5800
   5801
   5890
 | Delete:
  5809

 |
| --- | --- | --- |
|  |  |  |
|  |  |  |

- Multiline Project

- USSGL Board Meeting 4/24/08

## Questions???

- Multiline Project

- USSGL Board Meeting 4/24/08