United States Standard General Ledger Logo

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

July 21, 2011

GENERAL ITEMS:

This meeting was held at the Government Accountability Office, 441 G Street NW., Room 7C13 (Staats Room), Washington, DC.

Kathy Winchester (FMS) opened the meeting and provided an overview of the agenda. Introductions were made.

Handouts:

  • Gap Analysis Final

  • GTAS Attributes Table

  • GTAS Attribute Definition Report

  • USSGL Proprietary Account Attribute Definition Report

  • FACTS II – Attribute Definition Report

AGENDA ITEMS:

Gap Analysis: FACTS I, FACTS II, and GTAS environments. All attributes, all domains, all changes from FACTS II automations, etc.

A Gap Analysis of GTAS versus FACTS I and FACTS II was presented by Jeff Hoge (FMS). The following attributes were discussed.

Number of Attributes on the Attribute Table (Summary)

Currently, there are 10 total proprietary attributes, 6 are related to FACTS I and 4 are Treasury Account Symbol (TAS) attributes. In addition, there are 22 total budgetary attributes. Five are supplied by FACTS II, and 17 are supplied by the agency. In the future, GTAS will have 28 total attributes. Three are related to USSGL, 20 are related to the bulk file, and 5 are at the TAS level.

The Gap Analysis states that 8 additional attributes are required for proprietary accounts in GTAS, 11 more than FACTS I and FACTS II. Also, six additional attributes are required for budgetary accounts in GTAS, six more than FACTS II.

Normal Balance Indicator Attribute (USSGL Attribute)

This attribute identifies the type of balance expected for a particular USSGL account based on classification. There are two domain values for both the proprietary and budgetary attribute tables. The domain values are (C) Credit and (D) Debit. In the future, GTAS will have the same domain values, and the attribute will apply to all USSGL accounts and will be supplied by the system.

The Gap Analysis states that this attribute is not in the FACTS I system, but it is on the USSGL Proprietary Account Attributes required for reporting of detailed financial information.

Budgetary Proprietary Attribute (USSGL Attribute)

This attribute indicates the type of USSGL account being reported. It does not exist in the current FACTS I or FACTS II systems. This is a GTAS attribute that has three domain values. The domain values are (A) Both, (B) Budgetary, and (P) Proprietary. It will apply to all USSGL accounts and will be supplied by the system.

The Gap Analysis states that this is a new attribute that will apply to all proprietary and budgetary USSGL accounts.

Anticipated Attribute (USSGL Attribute)

This attribute indicates that the transaction is expected or anticipated to occur in the current fiscal year. It does not exist in the current FACTS I or FACTS II systems. This is a GTAS attribute that has two domain values. The domain values are (Y) Yes and (N) No. This attribute will not apply to all USSGL accounts and will be supplied by the system.

The Gap Analysis states that this is a new attribute that will apply to all proprietary and budgetary USSGL accounts; however, that is a typo. Jeff clarified that the Anticipated Attribute is not required for any of the proprietary accounts.

Note: It’s important to note that all of the above USSGL attributes will be supplied by GTAS and not the agency.

Debit Credit Indicator Attribute (Bulk File Attribute)

This attribute indicates whether the amount reported is debited or credited to the USSGL account. This attribute refers to the actual balance of the account (not the normal balance). The field cannot be blank. It has two domain values for both budgetary and proprietary accounts. The domain values are (D) Debit and (C) Credit, which are the same for both FACTS I and FACTS II and will not change in GTAS.

Begin End Indicator Attribute (Bulk File Attribute)

This attribute indicates whether the balance of a USSGL account/attribute combination is at the start of the fiscal year or at the end of a period. It does not exist in FACTS I for proprietary accounts; however, it does apply to all proprietary and budgetary USSGL accounts required by FACTS II. The domain values are (B) Beginning and (E) Ending and are currently supplied by FACTS II if ending is the only valid domain for the USSGL account being reported. Otherwise, the agency will supply the domain value. In GTAS, the domain values will remain the same; however, the attribute will apply to all USSGL accounts and will be supplied by the agency.

The Gap Analysis states that FACTS II requires beginning and ending balances on only four USSGL proprietary accounts. In addition, this attribute is required for budgetary USSGL accounts if submitting a bulk file. If the agency is an online user, then the domain value is supplied if the account only has one valid domain value. The agency must select the appropriate domain value if the account has two valid domain values.

Federal Non-Federal Code Attribute (Bulk File Attribute)

This attribute indicates the type of entity involved in transactions with the reporting entity. The values are: (F) Other Federal entities; (N) Non-Federal entities such as private/local/State/tribal/foreign governments; or (E) exceptions for other non-Federal partners. There are a few variations of the domain values in the current FACTS I and FACTS II systems. FACTS I has the (F) Federal and (N) Non-Federal domain values, while FACTS II has the (E) Non-Federal exception, (F) Federal, and (X) Non-Federal.

Jeff noted that the "E" (non-Federal exception domain value) is not common and is not applicable to most Treasury Appropriation Fund Symbols (TAFS). There are only a handful of documented TAFS that are permitted to use this domain value. The general rule is that an agency cannot accept an order from a non-Federal source without an advance.

Eileen Parlow (FASAB) began a discussion regarding transactions that occur between two Federal entities but represent non-Federal money (that is, an agency transferring part of an individual’s non-Federal payroll to a Federal entity). Kathy stated that the parties involved are aware of the situation and are working to resolve the issue.

In the future, GTAS will add an additional domain value (G) General Fund and will standardize the other domain values [(F) Federal, (N) Non-Federal, and (E) Non-Federal exception].

Trading Partner Agency Identifier Attribute (Bulk File Attribute)

This attribute represents the agency identifier of the other department, agency, or establishment of the U.S. Government involved in the transactions with the reporting entity. This attribute is required if the Federal/non-Federal indicator is “F.” Currently in FACTS I, the Trading Partner attribute has a two-digit numeric domain value. However, in FACTS II the Direct Transfer Agency Code has a two-letter alpha domain value.

In the future, GTAS will identify this attribute with a three-digit numeric domain value.

Trading Partner Main Account Identifier Attribute (Bulk File Attribute)

This attribute identifies the Treasury main account code of the other department, agency, or establishment of the U.S. Government involved in transactions with the reporting entity. This is required if the Federal/Non-Federal indicator is “F.” Currently, only FACTS II captures this attribute (Direct Transfer Account Code), which has a four-letter alpha domain value.

The Gap Analysis states that in the future, GTAS will require this attribute for 180 proprietary USSGL accounts, but it will not be effective until fiscal year (FY) 2014. Also, the title of the attribute will be changed, and the domain values will be changed from four-letter alpha to four-digit numeric.

Exchange Nonexchange Code Attribute (Bulk File Attribute)

This attribute indicates whether the revenue is (X) Exchange revenue, gains, or losses being reported as exchange; (T) Nonexchange; or (E) Exchange revenue with little or no associated costs. This attribute only applies to proprietary accounts and currently has two domain values. The domain values are (X) exchange and (T) nonexchange. GTAS will add an additional domain value (E) exchange revenue without associated cost.

Custodial Activity Indicator Attribute (Bulk File Attribute)

This attribute indicates whether the balance being reported is custodial or noncustodial and whether it was reported by the agency on the Statement of Custodial Activity (SCA) or on a separate footnote of custodial activity. Noncustodial amounts are not reported on the SCA or the custodial footnote. The attribute will remain the same in the GTAS environment.

Authority Type Code Attribute (Bulk File Attribute)

This attribute is used to distinguish among the types of budgetary resources, where it is not possible to do so by the USSGL account number. Currently, the FACTS II attribute has six domain values. The domain values are: (B) Borrowing Authority, (C) Contract Authority, (D) Advance Appropriation, (P) Appropriation, (R) Re-appropriation, and (S) Spending Authority from Offsetting Collections. GTAS will add two additional domain values. These values are (E) appropriations available in prior years and (F) appropriations available in subsequent years. However, Teresa Tancre (OMB) stated that only one domain value is needed because, beginning in FY 2011 for the P&F and in FY 2012 for the SF133, the two lines that distinguish the two individual domain values will be combined into one line. Therefore, only one new domain value is needed. This requirement goes along with the GTAS proposal to delete the Advance Flag Code attribute in FY 2013 as well.

Apportionment Category Code Attribute (Bulk File Attribute)

This attribute identifies OMB apportionments by quarters (Category A); by other specified time periods, programs, activities, projects, objects, or combinations of these (Category B); or by not being subject to apportionment (Category E). The three domain values are: (A) Category A – quarterly; (B) Category B – apportionment other than quarterly; and (E) exempt from apportionment. Note: This was a typo on the handout; “C” should be “E.” The values will remain the same in GTAS.

Apportionment Category B Program Code Attribute (Bulk File Attribute)

This attribute is the code representing the Category B program used on the apportionment. The apportionment Category B Program Code is a number from 00-99 that is required if the Apportionment Category Code is "B." The Category B program is subject to the Anti-Deficiency Act. The current domain value in FACTS II is a three-digit numeric, and that will remain the same. However, the GTAS domain value will change to a four-digit numeric.

Program Report Category Code Attribute (Bulk File Attribute)

This attribute identifies a program report category that agencies use when reporting their obligations in their detailed financial information. Agencies may use this code when reporting either Category A or Category B obligations. The domain value is three-digit numeric in FACTS II but will change to two-digit numeric in GTAS.

Year of Budget Authority Indicator Attribute (Bulk File Attribute)

This attribute identifies whether outlays are from new budget authority (NEW) or from budgetary authority carried forward from the prior year (BAL). Currently FACTS II requires the agency to provide the domain value if in a no-year fund. GTAS requires the domain values on all TAS.

Availability Time Indicator Attribute (Bulk File Attribute)

This attribute indicates whether a budgetary resource is available for new obligations in the current period or in a subsequent period within the current fiscal year, or after being reapportioned in a future fiscal year. The domain values are (A) Available in the current period and (S) Available in subsequent periods. They will remain the same in GTAS.

BEA Category Indicator Attribute (Bulk File Attribute)

This attribute indicates whether the Budget Enforcement Act (BEA) category is mandatory or discretionary. The domain values are (D) Discretionary and (M) Mandatory. Currently, FACTS II does not require this attribute for USSGL account 4295, “Revaluation of Foreign Currency in the Exchange Stabilization Fund”; however, GTAS will require agencies to include this attribute on the account in the future.

Borrowing Source Attribute (Bulk File Attribute)

This attribute indicates whether borrowing took place from the public, Treasury, or a Federal Financing Bank. It is required if the Authority Type Code is (B) Borrowing. The domain values are (F) Federal Financing Bank, (P) Public, and (T) Treasury. This attribute will remain the same in GTAS.

Prior-Year Adjustment Code Attribute (Bulk File Attribute)

This attribute captures changes to obligated or unobligated balances that occurred in the previous fiscal year but were not recorded in the appropriate TAFS as of October 1 of the current fiscal year. The domain values are: (B) Adjustment to prior-year reporting backdated in Treasury's central accounting system; (P) Adjustments to prior-year reporting not backdated in Treasury's central accounting system; and (X) Not an adjustment to prior-year reporting. This attribute will remain the same in the GTAS environment.

Reimbursable Indicator Attribute (Bulk File Attribute)

This attribute indicates whether amounts for goods or services and joint projects are financed by offsetting collections. The domain values are (D) Direct and (R) Reimbursable, and they only apply to budgetary USSGL accounts. This attribute will remain the same in the GTAS environment.

Budget Impact Indicator (Bulk File Attribute)

This attribute is not a FACTS I attribute, but it is on the USSGL Proprietary Account Reporting table and on the USSGL crosswalks (Statement of Changes in Net Position). It indicates whether a proprietary USSGL account has a budgetary impact. The domain values are (D) Budgetary and (E) Non-budgetary.

Program Indicator Attribute (Bulk File Attribute)

This attribute is not a FACTS I attribute, but it is on the USSGL Proprietary Account Reporting table and on the USSGL crosswalks (Statement of Net Cost). This attribute indicates the cost or revenue directly or indirectly traceable to programs. The domain values are (P) Assigned to programs and (Q) Not assigned to programs.

Credit Cohort Attribute (Bulk File Attribute)

This attribute represents a fiscal year when direct loans are obligated or guarantees are confirmed by a program, even if disbursements occur in subsequent fiscal years. This attribute is a four-letter alpha field in FACTS II; however, GTAS will have it as a four-digit numeric field.

Fund Type Attribute (TAS Attribute)

This attribute is a classification established by law that describes an OMB accounts relationship to the Government and the source of the receipts that the account is provided. The first digit of the Treasury Account Main Code also is used to designate fund category. The Fund Type Code is not a FACTS I attribute nor is it on the USSGL Proprietary Attribute Account Reporting table, but it is in the FACTS II system and is applied to one proprietary USSGL account. It is applied to 330 more proprietary USSGL accounts on the GTAS table than on FACTS II. However, the Fund Type Code is a FACTS II attribute. It is applied to 110 more budgetary USSGL accounts on the GTAS table than on FACTS II. The attribute has a two-character domain value in GTAS. The domains are: (EG) General Fund (0000-3899); (UG) Unavailable General Fund Receipt (0000-3499); (EC) Consolidated Working Fund; (EM) Management Fund (3960-3999); (EP) Public Enterprise Revolving Fund (4000-4499); (ER) Intragovernmental Revolving Fund (4500-4999); (ES) Special Fund (5000-5999); (US) Unavailable Special Fund Receipt (5000-5999); (DF) Deposit Fund (6000-6999); (ET) Trust Non-revolving Fund (8000-8399 and 8500-8999); (UT) Trust Non-revolving Fund Receipt (8000-8399 and 8500-8999); (TR) Trust Revolving Fund (8400-8499); and (CF) Clearing Account (F3500-F3885). This attribute will be supplied by GTAS.

TAS Status Attribute (TAS Attribute)

This attribute has three domain values in GTAS. The domain values are:

  • (C) Canceled – Time period after the last expired year the account is closed and the balances are canceled. The authority to disburse is canceled and is no longer available for any purpose;

  • (E) Expired – Time period the budget authority is no longer available for new obligations but is still available for disbursement;

  • (U) Unexpired – Time period the budget authority is available for incurring “new” obligations. Annual budget authority lasts for up to one FY. Multi-year authority lasts for longer periods. No-year authority last indefinitely.

TAFS Status is not a FACTS I attribute nor is it on the USSGL Proprietary Account Reporting table, but it is in the FACTS II system and is applied to 21 proprietary USSGL accounts. It is applied to 309 more proprietary USSGL accounts on the GTAS table than on FACTS II. On the other hand, TAS Status is called TAFS Status Indicator in FACTS II, and in GTAS the domain values will change to the values mentioned above. This attribute will be supplied by GTAS.

Financing Account Code Attribute (TAS Attribute)

This attribute indicates whether the Federal account symbol is a Direct Loan Financing Account or a Guaranteed Loan Financing Account, or is not a financing account as defined by the Federal Credit Reform Act of 1990. This attribute applies to all proprietary USSGL accounts and is applied to 150 more budgetary USSGL accounts in GTAS than in FACTS II. The domain values are (D) Direct, (G) Guaranteed, and (N) Non-financing. This attribute will be supplied by GTAS.

TAS Status Transitioning Code Attribute (TAS Attribute)

The domain values are:

  • (K) Canceling – Applies to annual, multi-year, and no-year accounts. For annual and multi-year accounts, the TAS Status Transitioning Flag is set to canceling in period 12 of the fifth expired year. For no-year accounts, the TAS Status Transitioning Flag is set to canceling when the account has been discontinued;

  • (X) Expiring – Applies to annual and multi-year accounts only. TAS Status Transitioning Flag is set to expiring in period 12 of the ending year of availability; and

  • (N) Not applicable.

The new attribute is supplied by GTAS, and it applies to all budgetary and proprietary USSGL accounts.

Financial Receipt Code Attribute (TAS Attribute)

This attribute indicates, at the TAS level, activity related to non-Federal ownership interest or statutory dedication of specifically identified revenues to designated activities. The domain values are (E) Earmarked, (F) Fiduciary, and (U) Undesignated. The new attribute is supplied by GTAS, and it applies to all budgetary and proprietary USSGL accounts.

Eileen Parlow requested that the term “Receipt” be changed. She suggested something like “Reporting Type” instead.

In summary, the GTAS Attribute table, GTAS Attribute Definition Report on the GTAS Web site as of June 2011, FACTS I Attribute Definition Report table, and the FACTS II Attribute Definition Report table were used to compile this report. Any additional questions and/or concerns about GTAS and/or the presentation should be sent to Jeff Hoge (Jeffrey.Hoge@fms.treas.gov) or Rita Cronley (Rita.Cronley@fms.treas.gov).

Kathy also reminded the group that GTAS will contain six-digit USSGL accounts only that will be represented by two “zeros” at the end of each USSGL account. FMS does not expect to change from the “zeros only” format until after FY 2015.

ATTENDEES:

Kathy Winchester, FMS
Jeff Hoge, FMS
Christine Chang, FMS
Melinda Pope, FMS
Karen Metler, FMS
Edwin Walker, FMS
Melanie White, FMS
Sherry Pontell, FMS
Karl Foltz, FMS
Bessie Duckworth, FMS
Cindy Scharf, LOC
Mona Amatie, AOC
Jerry Shea, VA
David Thomas, VA
Marilyn Evans, TREAS
Barbara Harbell, DOE
Eileen Parlow, FASAB
Bethany Williams, DOE
Karen Hunter, SSA
Yu Fen Sunahara, NSF
Dan Smith, PTO
Jenny Smith, HHS
Yu Chen Yeh, NASA
Luther Bradford, OPM
Tanya Smith, OPM
Hal Blitz, FMS
Yong Sun, HUD/FHA
Leon Fleischer, SBA
Micky Chopra, DOD
Amat Nasir, OMB/DHS
Drena McDaniel, DOT
Teresa Lampkin, DOT
Teresa Tancre, OMB
George Ward, GSA
Boris Lyubovitsky, USDA
Webster Coleman, DOL
Carol Berg, BPD
Tom Sears, BPD

 


   Last Updated:  FILE I/O Error /usr/WebSphere/was70/profiles/was70Cust0/installedApps/DmgrCell0/fmsStaticEAR.ear/fmsStaticWeb.war/