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Cancellations – Derived From Revenue and Other Financing Sources

Cancellations – Derived From Revenue and Other Financing Sources. USSGL Board Meeting May 3, 2012. Cancellations – Sources of Funding. General Fund of the Treasury. 5???. 3106. Unexpended Appropriations (310100). Revenue and Other Financing Sources (331000).

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Cancellations – Derived From Revenue and Other Financing Sources

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  1. Cancellations – Derived From Revenue and Other Financing Sources USSGL Board Meeting May 3, 2012

  2. Cancellations – Sources of Funding General Fund of the Treasury 5??? 3106 Unexpended Appropriations (310100) Revenue andOther Financing Sources (331000) Expenditure Treasury Appropriation Fund Symbol (TAFS)

  3. Proposed Account Changes Effective Fiscal 2013 NEW • 591900 Revenue and Other Financing Sources - Cancellations

  4. Impact on USSGL Account Attribute Table1 1 Only the applicable USSGL attributes for proposed new account 591900 are shown 2 The applicable domain value for the Fed/NonFed attribute for this USSGL account is still in discussion

  5. Impact on USSGL Crosswalks

  6. Impact on USSGL Transactions • F1201 To record the cancellation of expired authority (no warrant) Debit 465000 Allotments – Expired Authority Credit 435000 Canceled Authority Debit 310600 Unexpended Appropriations – Adjustments Debit 591900 Revenue and Other Financing Sources - Cancellations Credit 101000 Fund Balance With Treasury 1 Partial transaction to be included in USSGL TFM S2 12-03, Section III Accounting Transactions

  7. Impact on USSGL Transactions • F1222 To record the cancellation of authority not previously expired (via Treasury warrant) Debit 445000 Unapportioned Authority Credit 435100 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant Debit 310600 Unexpended Appropriations – Adjustments Debit 591900 Revenue and Other Financing Sources - Cancellations Credit 101000 Fund Balance With Treasury 2 Partial transaction to be included in USSGL TFM S2 12-03, Section III Accounting Transactions

  8. Questions? • USSGL Division Contactswww.fms.treas.gov/ussgl/contacts • USSGL Issues Formwww.fms.treas.gov/form-issues

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