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U.S. Government Standard General Ledger
Issues Resolution Committee (IRC) Meeting Minutes

December 1, 2011

GENERAL ITEMS:

This meeting was held at the U.S. Department of the Treasury, Financial Management Service (FMS), 3700 East-West Hwy, Room 911, Hyattsville, MD.

Kathy Winchester (FMS) opened the meeting and provided a brief description of the reorganizational changes occurring in the FMS – Governmentwide Accounting (GWA) AC area. Kathy informed the audience that the USSGL Division which was previously under the Accounting Systems and Standards Directorate (ASSD) will be known as the USSGL Advisory Division (USSGLAD), and will be assisting other operational areas such as the Financial and Budget Reports Division and the systems divisions as well. Kathy introduced Leroy Larkins (FMS) as the new program manager of the Intragovernmental Transformation Project.

Leroy informed the audience that he is in charge of the new government initiative to resolve intragovernmental differences in the Financial Reports of the U.S. Government. The Committee also will be looking at the policy and guidance, to promote a more and better communication with the other Federal agencies.

Handouts:

  • SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior-Year Actual Column for Fiscal 2011 Reporting

  • SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior-Year Actual Column for Fiscal 2012 Reporting

  • Draft Summary of Changes for SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior-Year Actual Column

  • Fiscal 2011 Account Attributes Required for FACTS II Reporting

  • Fiscal 2012 Account Attributes Required for FACTS II Reporting

  • Draft Summary of Changes for Account Attributes Required for FACTS II Reporting

  • USSGL Proposed Account Change for USSGL Account 3106

  • USSGL Proposed Account Technical Change for USSGL Account 4391

  • USSGL Crosswalk – Statement of Budgetary Resources for Fiscal 2011 Reporting

  • USSGL Crosswalk – Statement of Budgetary Resources for Fiscal 2012 Reporting

  • USSGL Crosswalk – Statement of Custodial Activity for Fiscal 2011 Reporting

  • USSGL Crosswalk – Statement of Custodial Activity for Fiscal 2012 Reporting

  • Draft Summary of Changes for the Statement of Custodial Activity

  • USSGL Account Technical Changes Effective Fiscal Year 2012

  • Examples of USSGL Account Definition Technical Changes

AGENDA ITEMS:

SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior-Year Actual Column for Fiscal 2011 and Fiscal 2012 Reporting

A summary of changes for the SF 133 for FY 2011 and FY 2012 was presented by Karen Metler (FMS). Changes to the FY 2011 crosswalk are mainly a result of issues/corrections that arose during the 4th quarter FACTS II reporting window. Changes to the FY 2012 crosswalk are mainly a result of the November 2011 release of OMB Circular No. A-11.

Teresa Tancre (OMB) reminded the IRC that borrowing from the Bureau of Public Debt (BPD) it is only for agencies with financing accounts only. Agencies with nonfinancing accounts should not go to BPD to ask for money. The Office of Management and Budget (OMB) will be monitoring these types of accounts closely.

Fiscal 2011 Account Attributes Required for FACTS II Reporting

One change to the Fiscal 2011 Account Attributes Required for FACTS II Reporting was presented by Michele Crisman (FMS). The Fund Type attribute was added to the USSGL Account 4119 - Other Appropriations Realized.

Changes to the Fiscal 2012 Account Attributes Required for FACTS II Reporting were presented by Michele. A reimbursable flag attribute domain value “Y” was added to several USSGL accounts in the FY 2012 Attribute Table due to a new requirement by OMB Circular No. A-11.

Michele also mentioned that in FACTS II all reimbursable activity is identified in the attribute table by a reimbursable flag attribute domain value “Y” and the TAFS Status attribute domain value “U/E.” In the near future, GTAS attribute table will indicate the domain values to report for a specific attribute.

Kathy mentioned to the IRC that during the first quarter, a TFM publication will be provided including the 6 digit USSGL Account Numbers and the GTAS Attribute Table. She also reminded everyone interested in GTAS’s latest news to subscribe online to the GTAS newsletter.

GTAS Link: www.fms.treas.gov/gtas/indes.html

USSGL Crosswalk – Statement of Custodial Activity for Fiscal 2011 and Fiscal 2012 Reporting

A Summary of Changes for the USSGL Crosswalk Statement of Custodial Activity for Fiscal 2011 and Fiscal 2012 Reporting was reported by Christine Chang (FMS). The changes included the addition of Line 15 (calculation line), and the revision of the calculation in Line 16 of the Statement of Custodial Activity.

USSGL Crosswalk – Statement of Budgetary Resources (SBR) for Fiscal 2011 and Fiscal 2012 Reporting

A Summary of Changes for the USSGL Crosswalk Statement of Budgetary Resources was presented by Sherry Pontell (FMS). Changes to the SBR were due to the realignment and separation of the SBR from the SF 133, and the recently published OMB Circular Nos. A-11 and A-136. Some of the changes included the addition of a column for Fund Type attribute and the deletion of the Debit/Credit function indicator attribute that was added back in 2002 for the combined statements, but is no longer necessary.

Bruce Henshel (Department of Commerce) questioned if it is necessary to maintain a column for TAFS Status for the Unexpired/Expired (U/E) attribute on the SBR.

Teresa added that having a column for the Unexpired/Expired attribute on the SBR and SF 133/P&F crosswalks brings clarity, and by taking away this column, people will be confused with what goes to Unexpired or Expired.

Michele mentioned that for the GTAS Crosswalks we need the TAFS Status attribute to add and align accounts in the system.

Cindy Scharf (Library of Congress) concured that is useful to have the TAFS Status column.

Kathy added that the original intent of the SBR was to get some audit assurance for budget execution numbers in the SF 133.

Karen provided an example in which having a TAFS Status attribute column brings clarity. For example, USSGL Account 4136 – “Contract Authority To Be Liquidated by Trust Funds” can be reported with a “U/E” status in FACTS II, but it is only reported with a “U” status on the SBR crosswalk.

Kathy concluded the discussion. The TAFS Status column will remain in the SBR.

USSGL Proposed Account Change for USSGL Account 3106 – “Unexpended Appropriations – Adjustments”

A revision to USSGL Account 3106 – “Unexpended Appropriations – Adjustments” was presented by Melinda Pope (FMS). It was determined that the USSGL Account 3106 should have a normal balance of “credit.” In 2006, the USSGL Account 3106 had an “either” as the normal balance. Prior to SID being put into production all the accounts with a normal balance of “either” needed to be updated to either “credit” or “debit.” USSGL Account 3106 was updated with the incorrect balance. The account is debited in all USSGL Transaction Codes. Therefore, it should have normal balance of “debit” and be “credited” in the closing transaction. The account definition and closing transaction code F342 will be updated in the December USSGL TFM Supplement and effective FY 2012.

Kathy added that we recognized any account can have an abnormal balance, but for closing purposes each account needs to have a normal debit or credit balance.

USSGL Proposed Account Technical Change for USSGL Account 4391 – “Adjustments to Indefinite Appropriations”

A technical change to USSGL Account 4391 – “Adjustments to Indefinite Appropriations” was presented by Karen. This technical change is effective in fiscal year 2012. USSGL Account 4391 will no longer be limited to “No Year Budget Authority.”

Teresa added that USSGL Account 4391 should be use to record adjustments to indefinite appropriations derived from the General Fund. USSGL Account 4391 does not involve Special and Trust Fund, Expending and Contract Authority. The following scenario was presented:

Debit 4119 Other Appropriations Realized
     Credit 4391 Adjustments to Indefinite Appropriations

Teresa also mentioned that some accounts do not have definite/indefinite attribute domain value of “I.” Anything that has an attribute domain value of “definite” and “indefinite” or only “indefinite” needs to have an “I” for the attribute domain value in GTAS.

Maryla Engelking (DoD) concurs with the statement above.

This will be a technical change and will not be addressed on the ballot. No objections were presented.

Jeff Hoge (FMS) provided an overview on the reorganizational changes that FMS is currently experiencing. Jeff asked the audience to see GTAS as a tool to improve Federal financial management, and mentioned that GTAS will have a big impact on the financial statements reporting. He stated that what led agencies to a clean opinion in the past will not be sufficient in today’s GTAS environment. He also reminded the IRC that GTAS will use the USSGL to prepare financial statements from the Trial Balance, and that the USSGL is critically important to manage the Federal Government. Jeff stated that in about 1 year GTAS will go live and FACTS I and FACTS II will be decommissioned.

USSGL Account Definition Technical Changes

Kathy introduced Gwen Marshman (FMS) to the IRC and announced her retirement after 38 years of Government service.

Gwen presented a summary of changes for current USSGL Account Definitions. The main reason for these technical changes is to provide a consistent use of terms that are repetitive in various USSGL Account Definitions. These terms were not consistent because different sources were used when they were created.

Closing Remarks:

Teresa mentioned that OMB has an advance copy of the OMB Circular No. A-11 available. The Obligated Balance section will be reorganized. The crosswalks will be sent to FMS. Edit Check 12 will change.

Question: Are the changes included in the 2012 Crosswalks?

Kathy – Changes will be available in the December TFM publication.

Maryla asked about the discussions groups.

Kathy responded that FMS will start forming groups to review and update reimbursable and revolving scenarios. The groups need at least 10 participants and will be forming some time in February 2012.

The handouts located on the USSGL Web site provide additional detailed information discussed in the meeting minutes.

ATTENDEES:

Kathy Winchester, FMS
Melinda Pope, FMS
Christine Chang, FMS
Edwin Walker, FMS
Tia Harley, FMS
Stephanie Pickerill, FMS
Jonnathan Diaz Olivo, FMS
Gwen Marshman, FMS
Sherry Pontell, FMS
Melanie White, FMS
Michelle Crisman, FMS
Karl Foltz, FMS
Karen Metler, FMS
Leroy Larkins, FMS
Kawan Taylor, FMS
Casandra Walkins, Treasury
Vicky Liu, Treasury
Marilyn Evans, Treasury
Hal Blitz, Treasury
Teresa Lampkin, DOT
Drena McDaniel, DOT
James Shea, VA
Cindy Scharf, Library of Congress
Chris Dyson, Education
Bethany Williams, Education
Lise Trumball, GSA
Michael Ward, GSA
Yufen Sunahara, NSF
Janice Alexander, NSF
Maryla Engelking, DoD
Tanya Smith, OPM
Hector L. Gonzalez, OPM
Jerri Jones, DOJ
Bruce Henshel, Commerce
Yory Sun, HUD
Dan Smith, USPTO
Vickie Massey, FCC
Debbie Mattingly, Education
Luther Branford, OPM
Derrick Washington, DOI
Kira Fatherree, OMB
Kimberly Glen, OMB
Teresa Tancre, OMB
Boris Lyubovitsky, USDA
Anana DuBois, HHS
Ogun Ellis, NASA

 


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