*This is an archive page. The links are no longer being updated. HHS TRANSMITTAL 99.3 Page Departmental Accounting Manual Issue Date: 09/15/99 Material transmitted Exhibit 4-20-A General Ledger Accounts and Records, pages 1-16 Exhibit 4-40-A Accounting Entries and Transaction Codes, pages 5-8 and 11-12. Chapter 4-50 Object Class Codes, pages 11-12 and 61-62 Material superseded Exhibit 4-20-A (pages 1-16 : 98.6) Exhibit 4-40-A (pages 6-8 & 11 : 98.4) Chapter 4-50 (page 11 : 97.3) (Page 62 : 98.4) Background During the past year the USSGL Board has approved numerous changes in the USSGL Chart of Accounts that require changes to our HHSSGL general ledger accounts and the accompanying accounting entries and transaction codes, as well as a few changes in our sub-object class codes to be effective October 1, 1999. The attachment to this transmittal details each addition, modification and deletion to HHS SGLs, TCS and sub-object class codes. This is the first of a series of changes to bring the HHSSGL into conformance with the USSGL. These changes were previously issued in draft form by memo dated July 14,1999. Filing Instructions Remove superseded material and replace with the new material. Post receipt of this transmittal to the HHS Checklist of Transmittals and file this transmitted in sequential order after the checklist. __________________________ George H. Strader Deputy Assistant Secretary, Finance . Standard General Ledger Changes New SGLs 1360 Penalties, Fines and Administrative Fees Receivable Establish new summary account with sub-accounts 1361 and 1362 1361 Penalties, Fines and Administrative Fees Receivable Establish new posting account on Delinquent Accounts 1362 Penalties, Fines and Administrative Fees Receivable Establish new posting account on Delinquent Loans 1369 Allowance for Loss on Penalties, Fines and Establish new posting account Administrative Fees Receivable 1611 Discount on U.S. Treasury Securities Issued by Establish new posting account Public Debt (was previously 1612) 1612 Premium on U.S. Treasury Securities Issued by Establish new posting account Public Debt (was previously 1613) 1613 Amortization of Discount and Premium on U.S. Establish new posting account Treasury Securities Issued by Public Debt (was previously 1611) 1620 Investments in Securities Other Than Public Debt Establish new posting account Securities (not currently used in HHS) 1621 Discount on Securities Other Than Public Debt Establish new posting account Securities (not currently used in HHS) 1622 Premium on Securities Other Than Public Debt Establish new posting account Securities (not currently used in HHS) 1623 Amortization of Discounts and Premiums on Securities Establish new posting account Other Than Debt Securities (not currently used in HHS) 5310 Interest Revenue Establish new summary account with new sub-accounts 5311 and 5312 5311 Interest Revenue Earned - Retained by Agency Establish new posting account 5312 Interest Revenue Earned - General/Trust Fund Establish new posting account Receipts 5319 Contra Revenue for Interest Establish new posting account 5320 Penalties, Fines and Administrative Fees Revenue Establish new posting account 5329 Contra Revenue for Penalties, Fines and Administrative Establish new posting account Revenue 5909 Contra Revenue for Other Revenue Establish new posting account 6720 Bad Debt Expense Establish new posting account New SGLs (continued) 6790 Other Expenses not Requiring Budgetary Resources Establish new posting account 6800 Future Funded Expenses Establish new posting account Modified SGLs 1300 Receivables, Net Sub-accounts 1360 and 1369 added 1340 Interest Receivables Sub-accounts 134C, 134D, 134E and 134F Deleted and replaced by 1361 and 1362 1341 Interest Receivable on Loans Subsidiary class "G" deleted 1344 Interest Receivable on General/Trust Fund Receipts Subsidiary class "G" deleted 1349 Allowance for Loss on Interest Receivable Subsidiary class "U" deleted 1600 Investments, Net New sub-accounts 1610, 1611, 1612, 1613, 1620, 1621, 1622, and 1623 added. Old sub-accounts 1610 and 1611 deleted. 1610 Investments in U.S. Treasury Securities Issued by Account title changed and subsidiary class Public Debt "N" deleted. 5000 Revenues and Financing sources Sub-account 5909 added 5300 Interest and Penalties Revenue Sub-accounts 5301, 5302 and 5303 deleted and replaced by 5310 and 5320; also added sub-accounts 5319 and 5329 6000 Expenses Sub-accounts 6720, 6790 and 6800 added 6900 Other Expenses Sub-account 6903 deleted Deleted SGLs 134C Penalty Receivable on Delinquent Accounts Replaced by 1361 134D Penalty Receivable on Delinquent Loans Replaced by 1362 134E Administrative Costs Receivable on Delinquent Accounts Replaced by 1361 134F Penalty Receivable on Delinquent Loans Replaced by 1362 1611 Securities - Unamortized Premium or Discount Summary account replaced by new posting Accounts 1611 and 1612 1612 Securities - Unamortized Discount Replaced by new account 1611 1613 Securities - Unamortized Premiums Replaced by new account 1612 Deleted SGLs (continued) 5301 Interest Revenue Earned - Retained by Agency Replaced by 5311 5302 Interest Revenue - General/Trust Fund Receipts Replaced by 5312 5303 Interest, Penalty and Administrative Costs Earned on Replaced by 5320 Delinquent Accounts - General/Trust Fund Receipts 6903 Bad Debt Expense - Unfunded Replaced by 6720 Transaction Code Changes (NOTE: TC changes have no impact on DAM Chapter 4-40 unless there are new TCs or the TC titles have been modified or deleted.) 109 5312 replaces 5302. 110 6720 replaces 6903 and "G" subsidiary class deleted from 6720. 2990 and 6190; "N" and "U" subsidiary classes deleted from 1319; and "Unfunded" deleted from TC title 111 6720 replaces 6903; "G" subsidiary class deleted from 6720. 2990 and 6190; "N" and "U" subsidiary classes deleted from 1359; entry "B" (331 and 3329) deleted, and "Unfunded" deleted from TC title. 11A 5329 replaces 6903; "G" subsidiary class deleted from 5329, 2990 and 6190; 1369 replaces 1349; and "U" subsidiary class deleted. "Unfunded" and "Accrued Interest" deleted from TC title and title changed to include "penalties, Fines and Administrative Fees." Also, 1361 and 1352 replaces 134A and 134F in the note below the TC title. 112 5319 replaces 6903; "G" subsidiary class deleted from 5319. 2990 and 6190; "U" subsidiary class deleted from 1349. "Unfunded" deleted from TC title and 134C, 134D, 134E and 134F deleted from the note below the TC title. 113 Deleted 3100 and "U" subsidiary class from 1319; "Unfunded" deleted from TC Title; also deleted the two notes at the end of the TC (these changes should have been made when 3211 was deleted). 114 Deleted the "U" subsidiary class from 1359. 118 Deleted the "U" subsidiary class from 1349; and added 134A and 134B. 128 "Accrued Interest" deleted, "Costs" changed to "Fees" and "Fines" added in TC title; 1369 replaced 1349; 1361 replaced 134C and 134E; "U" subsidiary class deleted from 1369; 134B transferred to TC 118; and note removed . 129 "Accrued Interest: deleted, "Costs" changed to "Fees" and "Fines" added in TC title; 1369 replaced 1349; 1362 replaced 134D and 134F; "U" subsidiary class deleted from 1349; 134B transferred to TC 118; and note removed . 139 5311 replaces 5301, 5312 replaces 5302; and "G" subsidiary class deleted from 1341, 1344, 5311 and 5312; "U" subsidiary class deleted from 1319. 140 5311 replaces 5301. 143 1613 replaces 1612; 5311 replaces 5903; and "N" subsidiary class deleted. 144 5311 replaces 6905; new 1613 replaces old 1613; and "N" subsidiary class deleted. 148 "Costs" changed to "Fees" and "Fines" added in TC title; 1361 replaced 134C and 134E; 5320 replaced 5303; 5312 added; and "G" subsidiary class deleted from 5990 and 2990. Transaction Code Changes (continued) (NOTE: TC changes have no impact on DAM Chapter 4-40 unless there are new TCs or the TC titles have been modified or deleted.) 149 "Costs" changed to "Fees" and "Fines" added in TC title; 1362 replaced 134D and 134F; 5320 replaced 5303; 5312 added; and "G" subsidiary class deleted from 5990 and 2990. 184 New 1610 replaced old 1610 and "N" subsidiary class deleted. 194 New 1610 replaced old 1610 and "N" subsidiary class deleted. 228 New 1610 replaced old 1610 and "N" subsidiary class deleted. 248 "Costs" changed to "Fees" and "Fines" added in TC title and 1361 replaced 134C and 134E. 249 "Costs" changed to "Fees" and "Fines" added in TC title and 1362 replaced 134D and 134F. 329 Deleted the note at bottom of TC (this should have been done when TC 421 was canceled). 332 New 1612 replaced old 1613; new 1610 replaced old 1610; and "N" subsidiary class deleted. 334 New 1610 replaced old 1610; new 1611 replaced old 1612; and "N" subsidiary class deleted. Object Class Changes New Object Classes 11.5V Frequent Flyer Cash Award Pilot (CDC only) 61.5U Actual Bad Debt - Interest on Delinquent Loan Modified Object Classes 61.5Q Change to: Actual Bad Debt - Interest on Delinquent Accounts 61.5R Change to: Actual Bad Debt - Penalties and Fines on Delinquent Accounts and Loans 61.5S Change to: Actual Bad Debt - Administrative Fees on Delinquent Accounts and Loans