USSGL Accounts Ballot Items & 

Upcoming Projects

USSGL Board Meeting May 9, 2019

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Agenda

Fiscal Year 2019 Ballot Items

Borrowing Authority Ballot Items

Contract Authority Ballot Items

General Fund of the U.S. Government Ballot Items

USSGL Projects

LEAD ∙ TRANSFORM ∙ DELIVER

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299100 Other Liabilities - Reductions

This account is requiring a definition change to include verbiage that it may also be used while awaiting a warrant to be issued for a reduction of unobligated balances of indefinite appropriations derived from the General Fund of the U.S. Government.

673000 Imputed Costs

This account is requiring a definition change to reflect new guidance from SFFAS No. 55, Amending Inter-entity Cost Provisions, which became effective for FY19 reporting.

Fiscal Year 2019 Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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599700 Financing Sources Transferred In From Custodial Statement Collections

This account is requiring a definition change to clarify the use of the account by a general, special or non-revolving trust fund receipt account only.

Fiscal Year 2020 Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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Effective Fiscal Year 2020

320800 Appropriations Outstanding – Prior Period Adjustments 

This new account is required only for use by the General Fund of the U.S. Government to report reciprocating activity resulting from prior period adjustments

570810 Appropriations – Expended – Prior-Period Adjustments

This new account is required only for use by the General Fund of the U.S. Government to report reciprocating activity resulting from prior period adjustments

General Fund of U.S. Treasury Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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Effective Fiscal Year 2021

414120 Current-Year Definite Borrowing Authority

This new account is required to separate current-year definite borrowing authority from current-year indefinite borrowing authority.

414100 Current-Year Indefinite Borrowing Authority

This account is requiring a definition change to separate current-year definite borrowing authority from current-year indefinite borrowing authority.

Borrowing Authority Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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Effective Fiscal Year 2021

414300 Current-Year Decreases to Indefinite Borrowing Authority

This account is requiring a definition change to add clarification regarding the use of this account being for indefinite borrowing authority only.

404200 Estimated Indefinite Borrowing Authority

This account is requiring deletion as there is no longer a need to report estimated indefinite borrowing authority.

Borrowing Authority Ballot Items, cont.

LEAD ∙ TRANSFORM ∙ DELIVER

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Effective Fiscal Year 2021

413120 Current-Year Definite Contract Authority

This new account is required to separate current-year definite contract authority from current-year indefinite contract authority.

413100 Current-Year Indefinite Contract Authority

This account is requiring a definition change to separate current-year definite contract authority from current-year indefinite contract authority.

403200 Estimated Indefinite Borrowing Authority 

This account is requiring deletion as there is no longer a need to report estimated indefinite borrowing authority.

Contract Authority Ballot Items

LEAD ∙ TRANSFORM ∙ DELIVER

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Coordinating with OMB to address budgetary guidance

Borrowing Authority scenarios

Contract Authority scenarios

Prior-Period Adjustments (PPA) & Prior-Year Adjustments (PYA) 

Cash & Investments Held Outside of Treasury (CIHO) Guidance

Trust Fund Accounting Guide

FASAB Standard Implementation Working Groups

SFFAS 54: Leases

USSGL Projects

LEAD ∙ TRANSFORM ∙ DELIVER

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Stephen Riley

	Department of the Treasury	Bureau of the Fiscal Service

	(304) 480-7536

Stephen.Riley@fiscal.treasury.gov

USSGL.Issues@fiscal.treasury.gov

Andrew Morris

	Department of the Treasury	Bureau of the Fiscal Service

	(304) 480-8463

Andrew.R.Morris@fiscal.treasury.gov

        	USSGL.Issues@fiscal.treasury.gov  

LEAD ∙ TRANSFORM ∙ DELIVER

Contact Information

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