Debt Forgiveness Appropriations USSGL Board Meeting May 3

Debt Forgiveness Appropriations USSGL Board Meeting May 3, 2012

Proposed Account Changes Effective Fiscal 2013 NEW o 411600 Debt Forgiveness Appropriation MODIFIED o 414600 Actual Repayments of Debt, Current-Year Authority 2

Impact on USSGL Account Attribute Table 1 USSGL Account 411600 USSGL Attributes Normal Bal. Ind. Anticipated Budg/ Prop D N B USSGL Account Auth Type Code P BEA Cat Begin/ End D/M Debit/ Credit E D/C PY Adj B/P/X TAS Attributes Financing Account Ind. 411600 Bulk File Attributes N Fund Type EG/EC/EM/EP/ ER/ES/ET/TR Reporting Type Code E/F/U TAS Status TAS Transitioning Code U/E N/X 3 1 Only the applicable USSGL attributes for proposed new account 411600 are shown

Impact on USSGL Crosswalks USSGL Account SF 133 411600 Lines 1020, 1100, 1200 USSGL Account Stmt of Changes in Net Pos 411600 N/A P&F FMS 2108 Balance Sheet Stmt of Net Cost Lines 1020, 1100, 1200 N/A N/A Stmt of Custodial Activity Stmt of Budgetary Resources Reclassified Statements N/A Lines 1020, 1290 N/A 4

USSGL Scenario o Attachment A n o Addresses General and Revolving Fund Expenditure Accounts With Borrowing Authority Attachment B n Addresses Special and Non-Revolving Trust Fund Expenditure Accounts With Borrowing Authority 5

Questions? o o USSGL Division Contacts www. fms. treas. gov/ussgl/contacts USSGL Issues Form www. fms. treas. gov/form-issues 6