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

March 1, 2012

GENERAL ITEMS:

This meeting was held at the Government Accountability Office, 441 G Street North West, Room 7C13, Washington D.C.

Kathy Winchester (FMS) opened the meeting and reviewed the agenda. Introductions were made.

Handouts:

  • GTAS Gap Analysis

  • USSGL TFM Supplements

  • USSGL Attribute Definition Report for Fiscal 2013 Reporting

  • USSGL Account Attribute Table for Fiscal 2013 Reporting

  • USSGL Crosswalk – Budget Program and Financing (P&F) Schedule for Fiscal 2013 Reporting

  • USSGL Crosswalk – SF 133: Report on Budget Execution and Budgetary Resources for Fiscal 2013 Reporting

AGENDA ITEMS:

Account Attributes for USSGL Proprietary Accounts and Budgetary Accounts Attribute Definition Report (ADR)

Michele Crisman (FMS) reviewed the ADR in its entirety. We discussed the addition of the new column Attribute Short Name, which displays the abbreviations of the attribute name as seen in GTAS and/or on external reports generated from the system. She also discussed “cleaning” the Reference column; which list specific guidance that is associated with each attribute. Furthermore, the group discussed changing the use of “Bulk File” to “Agency” in the Supplied By column.

Changes to the following attributes were discussed and corrections are pending:

  1. Authority Type Code – Domain values have changed, values F [Appropriation (Advance Funding) available from subsequent year] and E [Appropriation (Advance Funding) available in prior year] are now incorporated.

  2. Budgetary Proprietary – The proposed change in the definition is as follows: Indicates if a USSGL account is reported on a budgetary or a proprietary statement and/or both. For example. USSGL account 101000 Fund Balance With Treasury, is reported on the Balance Sheet and the FMS 2108, therefore the domain value for USSGL account 101000 is B.

  3. Credit Cohort Year – We need to develop a new way to display the domain values.

  4. Debit Credit Indicator – Is now defined as, “Indicates whether the balance reported is a debit or credit.”

  5. Federal NonFederal Code – The domain value G (General Fund Only) was added. It represents F99 activity. FACTS I and FACTS II attributes have been combined.

  6. Fund Type Code – Domain values are based on a “break-out” of the Treasury Account Main Code.

  7. Program Report Category Code – A new definition is pending.

  8. Reporting Type Code – This is a new attribute that was created due to SFFAS No. 27.

  9. TAS Status Code – This is an action item for the GTAS team. TAFS vs. TAS needs to be clarified.

  10. Trading Partner Main Account – Attribute will be phased in, will not be required to report until fiscal 2019.

The following attributes will remain the same on the proposed 2013 USSGL ADR:

  1. Anticipated

  2. Apportionment Category B Program Code

  3. Apportionment Category Code

  4. Availability Time Indicator

  5. BEA Category Indicator

  6. Begin End Indicator

  7. Borrowing Source Code

  8. Budgetary Impact Indicator

  9. Custodial Noncustodial Indicator

  10. Exchange Nonexchange Code

  11. Prior Year Adjustment Code

  12. Program Indicator

  13. Reimbursable Flag Indicator

  14. Trading Partner Agency Identifier

  15. Year of Budget Authority

Account Attributes for USSGL Proprietary Accounts and Budgetary Accounts Attribute Table

Michele mentioned the attribute table being divided into three categories; USSGL, Bulk File, and TAS. It was highly recommended that agencies take the time to review the table as well as attributes for any inconsistencies that may have been overlooked.

Several action items resulted per our discussions:

  • The Financing Account Indicator should be moved to the TAS attribute section.

  • Currently, the 31XXXX series is limited to N/X domain values for the Trans Code attribute; domain value K may need to be added.

  • We determined that having Budget Authority and being Fiduciary do not go hand and hand.

  • USSGL account 292000, Contingent Liabilities – Researching the domain values F/N/G for the Fed/NonFed attribute.

  • USSGL account 297000, Liability for Capital Transfers to the General Fund of the Treasury – Remove the G domain value from the Fed/NonFed attribute.

  • A “scrub” needs to be done on the Credit Cohort Year attribute, and a new definition needs to be developed

ROUNDTABLE/ADDITIONAL TOPICS

Due to time constraints, the SF-133 crosswalk, P&F crosswalk, Edits and Validations, and the Bulk File Layout will be discussed in the next IRC Meeting, which will be held on March 8, 2012.

Eileen Parlow (FASAB) provided copies of a news release titled, “FASAB Requests Comments on Proposed Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use.” The Chairman of FASAB, Tom Allen, is seeking input on an Exposure Draft for the Impairment of General PP&E Remaining in Use.

All inquiries about the Account Definition Report and the Attribute Table for GTAS should be directed to Michele (Michele.Crisman@fms.treas.gov) or Melinda Pope (FMS) (Melinda.Pope@fms.treas.gov).

ATTENDEES:

Katherine Winchester, FMS
Melinda Pope, FMS
Karen Metler, FMS
Michele Crisman, FMS
Christine Chang, FMS
Ava Lun, FMS
Edwin Walker, FMS
Jonnathan Diaz Olivo, FMS
Sherry Pontell, FMS
Tia Harley, FMS
Stephanie Pickerill, FMS
Karl Foltz, FMS
Elizabeth Angerman, FMS
Rita Cronley, FMS
Eric Schneider, FMS
Mark Graham, SSA
Karen Hunter, SSA
Maryla Engelking, DOD
Eileen Parlow, FASAB
Teresa Tancre, OMB
Gabrielle Chopra, NASA
Marilyn Evans, Treasury
Diane Washington, Interior
Souleymane Dosso, DOJ
Maurice Gibbs, DOJ
Cynthia Wilbur, OPM
Vickie Massey, FCC
Cindy Scharf, LOC
Michael Ward, GSA
Henri Edmond, NASA
Vicki Lin, Treasury
Kawan Taylor, Treasury
Cassandra Watkin, Treasury
Gary Friske, VA
Christion Poole, VA
Rita Hibb, HUD
Marie Madzy, HUD
Kim Klein, DOE
Elliot Johnson, NASA
Yong Sun, HUD/FHA
Webster Coleman, DOL
Brian Saunders, Education
Debbie Mattingly, Education
Joseph Henry, SBA
DJ Akinnagbe, DOC
Loren Phillips, NASA
Vanessa Lamb, FCC
Jerome Commander, NASA
Janice Alexander, NSF
Mark Garland, USPTO
Eva Ables, EPA
Stefanie Taylor, NASA
Drena McDaniel, DOT
David Thomas, VA
Barbara Harbell, DOE
James Shea, VA
Robert Bell, DOE
Penny Horstman, DHS
Terri Windlan, USGS
Debbie Huck, BPD
Judy Sheppard, BPD
Jill Hearn, BPD
Susan Stengel, NRC

 


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