- New Account for 2014
        - 4th Quarter FY 2014
        - Proposed Changes to the USSGL Chart of Accounts

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The New Account for 2014 was on Ballot 13-01

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| Account Title:           Appropriation To Liquidate Contract Authority - 		      Allocation - Transferred                                                                                                                                                                                                                                                                                                                                                                    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Account Number:     415500                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 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. |

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        - 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

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        - 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

Request a Surplus Warrant

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        - 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

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        - 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.

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        - 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

Use ATM to cancel the money.
        - Partial Cancellation in a no-year or FY		Use USSGL account 4351

Use ATM to cancel the money.

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        - Partial “Adjustment” to Indefinite

Use USSGL account 4391

Use ATM to cancel the money.

A GTAS Reporter does use ATM for their Cancellations/Adjustments

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        - For a Expired TAFS, Definite, and end of 5th expired year cancellation.

Debit  		465000	    Allotments – Expired Authority

Credit	   		435000	Canceled Authority

Debit		310600	    Unexpended Appropriations – Adjustments

Credit	   		101000	Fund Balance With Treasury

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        - For more information go to:

http://www.fms.treas.gov/ussgl/approved_scenarios/index.html

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        - 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.

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        - 109000 Fund Balance With Treasury Under a Continuing Resolution
        - 132100 Unfunded FECA Benefit Contributions Receivable
        - 299000 Other Liabilities Without Related Budgetary Obligations
        - 540500 Unfunded FECA Benefit Revenue
        - 718100 Unrealized Gain – Exchange Stabilization Fund

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        - 463500 Funds Not Available – Adjustments to the Exchange Stabilization Fund
        - 577700 Authority Transfer Control In
        - 577800 Authority Transfer Control Out
        - 729200 Other Losses from Impairment of Assets

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        - 415500 Appropriation To Liquidate Contract Authority - Allocation - Transferred 

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