1. USSGL Board Meeting May 14, 2015

2. USSGL Account 579100 Adjustment to Financing Sources – Downward Reestimate or Negative Subsidy Kathy Wages kathy.wages@fiscal.treasury.gov

3. L EAD ∙ T RANSFORM ∙ D ELIVER Page 3 USSGL account 579100 (account title and definition update) Effective Fiscal Year 2015 USSGL account 579100

4. General Fund Impact to the USSGL Chart of Accounts Michele Crosco michele.crosco@fiscal.treasury.gov

5. L EAD ∙ T RANSFORM ∙ D ELIVER Page 5 320700 Appropriations Outstanding - Used General Fund’s offset to 310700 Unexpended Appropriations – Used Reciprocal Category 42 “Appropriations Used” Effective for Fiscal Year 2015 Appropriations – Used

6. Non-Budgetary Funds Held Outside of Treasury (FHOT) Impact to USSGL Chart of Accounts Jeff Taberner jeff.taberner@fiscal.treasury.gov

7. L EAD ∙ T RANSFORM ∙ D ELIVER Page 7 113500 Funds Held by the Public – Non- Budgetary 113000 Funds Held by the Public – Budgetary (Account title change only) Effective for Fiscal Year 2016 Non-Budgetary FHOT USSGL Account

8. Accrued Interest Payable & Interest Receivable Michele Crosco michele.crosco@fiscal.treasury.gov

9. L EAD ∙ T RANSFORM ∙ D ELIVER Page 9 Resolve Intragovernmental Reporting Issues Effective for Fiscal Year 2016 Accrued Interest Payable & Interest Receivable Accrued Interest Payable Interest Receivable 214000 Accrued Interest Payable Not Otherwise Classified 134000 Interest Receivable – Not Otherwise Classified 214100 Accrued Interest Payable - Loans134100 Interest Receivable - Loans 214200 Accrued Interest Payable - Debt134200 Interest Receivable - Investments

10. Miscellaneous USSGL Account Updates Kent Linscott kent.linscott@fiscal.treasury.gov

11. L EAD ∙ T RANSFORM ∙ D ELIVER Page 11 135100 Capitalized Loan Interest Receivable- Non-Credit Reform (Definition update only) 251100 Capitalized Loan Interest Payable- Non-Credit Reform (Definition update only) 619000 Contra Bad Debt Expense-Incurred for Others (Definition update only) Miscellaneous USSGL Account Updates

12. L EAD ∙ T RANSFORM ∙ D ELIVER Page 12 750000 Distribution of Income – Dividend (Definition Update only) Effective for Fiscal Year 2016 Miscellaneous USSGL Account Updates

13. USSGL Fiscal Year 2016 Projects Valeria Spinner USSGLAD & BAAS Director valeria.spinner@fiscal.treasury.gov

14. L EAD ∙ T RANSFORM ∙ D ELIVER Page 14 Credit Reform Case Studies General Fund Contingent & Unfunded Liabilities Deposit Funds Data Act USSGL to BETC Crosswalk USSGL Projects for Fiscal Year 2016