U.S. Government Standard General Ledger (USSGL) Issues Resolution Committee (IRC) Meeting Minutes
November 6, 2013
Draft Summary of Changes Bulletin
Draft USSGL Account Attribute Definition Report for Fiscal 2014
Draft USSGL Account Attribute Table for Fiscal 2014
Draft USSGL Account Attributes Required for FACTS II Reporting for Fiscal 2013
Draft USSGL Crosswalk – Statement of Budgetary Resources Reporting for Fiscal 2013
Draft USSGL Crosswalk – Statement of Budgetary Resources Reporting for Fiscal 2014
Draft USSGL Crosswalk – SF133: Report on Budgetary Execution and Budgetary Resources and Schedule P: Program and Finance (P & F) for Fiscal 2013
Draft USSGL Crosswalk – SF133: Report on Budgetary Execution and Budgetary Resources for Fiscal 2014
Draft USSGL Crosswalk – Budget Program and Financing (P & F) Schedule for Fiscal 2014
Draft USSGL Data Edits Detail Report for Fiscal 2014
Draft USSGL Data Edits Summary Report for Fiscal 2014
The meeting was called to order at approximately 9:30 AM in the Truman Room of the White House Conference Center located at 726 Jackson Place, NW, Washington DC 20503.
Valeria Spinner (Fiscal Service) opened the meeting and welcomed everyone in attendance. All participants attending the meeting were asked to introduce themselves and identify the agency they represented. Valeria announced to the telephone participants that the Live Meeting session would be online momentarily once the OMB IT representative arrived to assist with the technical issues.
Kent Linscott (Fiscal Service) presented the following Action Items from the August 1, 2013, IRC Meeting.
Guidance for FY 2014 for Federal/Non-Federal indicator for USSGL Account 240000, Liability for Nonfiduciary Deposit Funds and Undeposited Collections, for the Reclassified Balance Sheet and Balance Sheet and the treatment in GTAS is currently being considered by USSGL Staff as they review the Draft version of the TFM 2-4700. Any changes required will be discussed at the upcoming IRC Meeting scheduled for December 5, 2013.
Balloting by IRC Board Members regarding the approval of the proposed USSGL Account 415500, Appropriation to Liquidate Contract Authority – Allocation – Transferred, was closed on August 7, 2013.
The majority of the voting USSGL Board Members voted to approve the new USSGL Account 415500.
Jonnathan Diaz-Olivo (Fiscal Service) presented Part 1, Section IV, changes to the FACTS II USSGL Account Attribute Table. A question was presented to the IRC regarding whether the Reduction Type Code attribute should be added to the beginning balance of USSGL Account 4384, Temporary Reduction/Cancellation Returned by Appropriation? Teresa Tancre (OMB) stated that Office of Management and Budget (OMB) was requesting this in order to allow amounts previously sequestered in FY 2013 to be reflected on the appropriate line if OMB determines a FY 2013 temporary sequestered amount becomes available in FY 2014. Teresa Tancre further elaborated that Budgetary Data Request (BDR) 13-30 had been previously issued by OMB to which agencies were to respond. If the agency failed to do so, and their account was not added to the list of accounts that OMB plans to review in FY 2014, the FY 2013 temporary sequestered amount will not become available and as such the beginning and ending balance for USSGL 438400 for FY 2014 will not change. Michele Crisman (Fiscal Service) asked why the attribute needed to be included in the beginning balance for 2013, as that was the first year for sequestration? Teresa Tancre stated this was required because the P & F lines reflect the change between the beginning and ending balances. Teresa Tancre also stated that the reason the reduction type code attribute was being used as presented was due to the lack of time available to add a new USSGL account that could be used. Time permitting, maybe this will not be the case in the future.
Lisa Smith (Fiscal Service) presented Section V, changes for the SF133 and Schedule P: Program and Finance (P & F) and Statement of Budgetary Resources that were found in both Parts 1 and 2. The majority of these changes resulted from the recent revision to the OMB Circular No. A-11 published by OMB on November 5, 2013 and sequestration. During the presentation there were additional changes discussed that were not reflected in the handouts posted on the USSGL website prior to the meeting. Maryla Engelking (DOD) asked whether these additional changes would be published on the USSGL website so the agency programmers would have access to them to update their accounting systems? The discussion concluded that the changes would be posted on the website when the TFM Bulletin was published. Teresa Tancre stated there were two reasons for the November 2013 revisions to the OMB Circular No. A-11; one being the Sequestration Team at OMB had determined the effects of sequestration should be reflected on very specific lines which were not reflected in the earlier release of the OMB Circular No. A-11. As a result the majority of these changes are related to the use of the Reduction Type Code attribute. Secondly, there were specific problems agencies were encountering in the current FACTS II reporting window that needed to be addressed to allow the agencies to complete their year-end reporting. Teresa Tancre apologized on behalf of OMB for the timing of the publishing of the updates to the OMB Circular No. A-11 and expressed appreciation for everyone’s patience during this process. David Surti (Homeland Security) asked if the changes to the SF-133 had been incorporated in FACTS II. Teresa Tancre stated they had been included in FACTS II and that these changes will not have as much impact in FY 2013 reporting as they will in FY 2014.
Jonnathan Diaz-Olivo (Fiscal Service) presented Part 2, Section IV, changes to the USSGL Account Attribute Definition Report reflecting the changes in the Borrowing Source Code attribute domain value and Reduction Type Code attribute domain values as agreed upon by OMB. Teresa Tancre stated the changes to the Reduction Type Code attribute domain values were based upon feedback received from agencies. Cindy Scharf (Library of Congress) asked for clarification regarding the Borrowing Source Code attribute domain value for USSGL Accounts 439200, Permanent Reduction – New Budget Authority and 439400, Receipts Unavailable for Obligation Upon Collection. It was explained that the “Blank” domain value was no longer needed for GTAS for these USSGL accounts, but would still be used for other USSGL accounts.
Jonnathan Diaz-Olivo presented Part 2, Section IV, changes to the USSGL Account Attribute Table reflecting detail changes in how the attributes will apply to the USSGL accounts. Teresa Tancre and Lisa Smith explained the new Reduction Type Code attribute domain value “XXX” was being added for USSGL accounts 411300, Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts, 412600, Amounts Appropriated From Specific Invested TAFS - Receivable , 412700, Amounts Appropriated From Specific Invested TAFS - Payable, 412800, Amounts Appropriated From Specific Invested TAFS –Transfers-In, 417100, Nonallocation Transfers of Invested Balances - Receivable, 417200, Nonallocation Transfers of Invested Balances - Payable, and 417300, Nonallocated Transfers of Invested Balances –Transferred, because these USSGL accounts are not just used to reflect reductions due to sequestration. In order to have the reductions crosswalk to the proper lines, the new attribute domain value “XXX” was created.
Lisa Smith presented Section V, changes for the SF133, – Budget Program and Financing (P & F) Schedule, and Statement of Budgetary Resources that were specific to Part 2 only. Teresa Tancre added, these changes were required, based upon a need identified by agencies to address sequestration in the event that FY 2013 sequestered amounts popped up as an available budgetary resource to obligate in FY 2014.
Shannon Redding (Fiscal Service) Presented Part 2, Section VII, changes to USSGL Data Edits. These changes resulted from disparities found during a comparison with OMB of the current edits in GTAS and FACTS II. Teresa Tancre asked if Edit 55 was included in this group of changes. Shannon Redding responded it was not, but would be presented at the December IRC Meeting. Teresa Tancre stated that Edits 53, 54, and 55 have exceptions and was wondering how GTAS will handle these. Shannon Redding responded that GTAS has the capability to be overridden. Teresa Tancre also mentioned that those Treasury Appropriation Fund Symbols who currently have exceptions for these Edits will
continue to have the exceptions when GTAS goes live, but OMB does not plan to issue any new exceptions. Because the current list includes expired expenditure accounts, the exception list will be reduced as the expired expenditure accounts cancel.
Tia Harley (Fiscal Service) presented Part 2, Sections V and VI, changes to the Statement of Net Cost and Reclassified Statement of Net Cost. These changes were due to updates to the domain values for the Exchange/Non-Exchange attribute.
Round Table Discussion Items:
Maryla Engelking stated there was some confusion related to the account definition of new USSGL account 415500. A request was made to update the account definition to include the allocation accounts of the parent. It was requested that this issue be forwarded to Michele Crisman to allow the USSGL staff to revise the account definition in June 2014.
Michael Ward (GSA) asked for clarification regarding the use of the Reduction Type Code attribute for USSGL account 411300. Teresa Tancre followed with a hypothetical situation that demonstrated the differences between the “SEQ” and the “XXX” domain values and how they would drive the budget lines to which the funding would flow.
Kim Klein (DOE) reported she had an attribute issue with USSGL account 579100, Adjustments to Financing Sources – Downward Reestimate or Negative Subsidy. The scenario related to this account specifies the Federal/Non-Federal indicator should be “F” for Federal, we now have “Z” which is also considered coming from a federal account. If “F” is not used, there are elimination issues related to RC 29. It was requested that this issue be forwarded to Kirstie Hart (Fiscal Service) and Michele Crisman to determine if the USSGL Account needs to be in a Reciprocal Category other than RC 29.
Cindy Scharf inquired into the availability of a test region in GTAS for September 30 data. Shannon Redding stated the production region has been closed to users for testing, but the QA region was available for data testing. Currently, the QA region is set at June 30, but will be changed to September 30 early in December 2013. If users want to utilize the QA region to do September 30 testing they will need to get access to the QA region from Shannon Redding.
Teresa Tancre recognized the Budgetary and Appropriation Analysis Team for their work and dedication in processing the negative warrants for Across-The-Board reductions and sequestration; and September final documentation. These documents will affect many agency FACTS II submissions and she asked that everyone be patient and to check their reduction amounts to ensure they are correctly classified.
Meeting Wrap Up
Melanie White (Fiscal Service) reminded all attending by telephone to send her an email listing all attendees via telephone.
Michele Crisman stated we plan to have an IRC Meeting on December 5, 2013, to present changes resulting from the TFM 2-4700 changes scheduled to be released soon. The USSGL staff plans to publish the changes discussed in the meeting today as a Bulletin on November 25, 2013.
Teresa Tancre announced the FACTS II Revision Window schedule would be announced soon.
Valeria Spinner thanked all for attending and adjourned the meeting at 11:05 AM.
Update account definition of USSGL account 415500 to include language including allocation accounts of the parent.
Determine whether USSGL account 579100 should be included in RC 29 or a different reciprocal category.