Nonexpenditure Transfers

1. Nonexpenditure Transfers GWA System NET Application Changes and USSGL Impact USSGL Board Meeting May 20, 2010

2. GWA System NET ApplicationChanges Effective November 2010 • USSGL Budgetary Accounts required • Initiating agency responsible for selecting • How to be ready • Know your NET Transfer Type • Know what you are transferring • Simple!

3. GWA System NET ApplicationSnapshot Current View Only Transfer Type is currently required Future View Beginning Nov 2010, Sub Transfer Type will also be required Future View

4. GWA System NET ApplicationSnapshot Future View

5. USSGL Impact on Accounts • Reappropriations • Balance Transfers for which legislation has changed the purpose

6. Reappropriations • Issue • Current USSGL account for transfer-out (4393) was not intended for reappropriation activity • Current USSGL account (4393) will map to two NET Transfer Types • Proposal • Propose new USSGL account for reappropriation transfers out (4390) • Modify current USSGL accounts for reappropriation transfers in (4150) and out (4393)

7. ReappropriationsProposed USSGL Changes NEW • 4390 Reappropriations – Transfers-Out • Recorded by the transferring entity MODIFIED • 4150 Reappropriations • Recorded by the receiving entity • 4393 Permanent Reduction – Prior- Year Balances • Account will remain for permanent reductions only

8. Reappropriations Impact on FACTS II Attribute TableFiscal 2011

9. ReappropriationsImpact on USSGL CrosswalksFiscal 2011

10. Balance Transfers –Legislative Change in Purpose • Appropriation Transfers = Current-year authority • Reflected in Budget as transfers of budget authority • Balance Transfers = Prior-year balances • Reflected in Budget as transfers of prior-year balances • UNLESS …an unobligated balance transfer occurs as a result of specific legislation that changes the purpose for which the funds will be used… • …If so, reflect it in the Budget as a budget authority transfer • BUT…continue to reflect it in the Treasury Combined Statement (TCS) as a balance transfer

11. Balance Transfers –Legislative Change in Purpose • Issue • When a Balance Transfer occurs that is a result of legislation changing the purpose - • OMB needs the transfer to be reflected as an “appropriation transfer” on the SF 133 and Budget Program and Financing (P&F) Schedule • Treasury needs the transfer to be reflected as a “balance transfer” on the TCS • Currently USSGL account 4170 captures both types of activity • Normal transfers of CY authority, and the • Exception for PY balance transfers where legislation has changed the purpose • This results in one USSGL account (4170) being mapped to two GWA NET Transfer Types

12. Balance Transfers –Legislative Change in Purpose • Proposal • Establish new USSGL account for balance transfers – legislative change of purpose (4193) • Establish corresponding new USSGL account for anticipated balance transfers – legislative change of purpose (4183) • Modify existing USSGL account (4170) by removing the exception for balance transfers

13. Proposed New USSGL Accounts Balance Transfers – Change in Purpose • 4183 Anticipated Balance Transfers – Unobligated Balances – Legislative Change of Purpose • 4193 Balance Transfers – Unobligated Balances – Legislative Change of Purpose

14. Proposed USSGL Modifications Balance Transfers – Change in Purpose • 4170 Transfers – Current-Year Authority • Remove sentence in definition that reads, “This amount includes transfers…resulting from legislation that changes the purpose…”

15. Balance TransfersImpact on FACTS II Attribute TableFiscal 2011

16. Balance TransfersImpact on USSGL CrosswalksFiscal 2011