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

August 1, 2013

General Items:

This meeting was held at 1724 F Street NW, Washington DC, Trade Representative Building.

Valeria Spinner (Fiscal Service) Valeria opened the meeting and thanked everyone for their attendance.  She apologized for the fact that everyone had to participate in the meeting via conference call due to a scheduling conflict with the original meeting location. Valeria took roll call by announcing each agency and asked that they state who was attending via conference call. She also stated in order to accurately record who attended on the conference call please send an email to Melanie White after the meeting so that we can have an accurate listing of those that participated in the meeting. Valeria then asked for those in the room to introduce themselves. 

Michele Crisman (Fiscal Service) Michele stated that this is more of a reminder than anything. If you have an issue to submit please contact your IRC representative so that they may submit the issues form that is on the USSGL website. Please don’t make phone calls and submit emails to individual USSGL team members email accounts to submit issues. If an IRC representative leaves your agency we need a letter from your Chief Financial Officer (CFO) designating who is your new IRC representative. This is also for changes in Board Members. Please email these to Melanie White (Fiscal Service).

Handouts:

  • Draft IRC Meeting Minutes from the June 13, 2013 Meeting
  • Draft Summary of Changes
  • Draft Capital Transfer Scenario
  • Draft New USSGL account 415500 for 2014 with Posting Logic
  • Draft GTAS Closing Edit #21 Detail Report
  • Draft GTAS Validations Detail Report
  • Draft FACTS I Account Attribute Table for 2013
  • Draft USSGL Crosswalk – Balance Sheet for Fiscal 2013 Reporting
  • Draft USSGL Crosswalk – Balance Sheet for Fiscal 2014 Reporting
  • Draft USSGL Crosswalk – 2108 for Fiscal 2013 Reporting
  • Draft USSGL Crosswalk – 2108 for Fiscal 2014 Reporting
  • Draft USSGL Crosswalk – Budget Program and Financing (P&F) for 2014
  • Draft USSGL Crosswalk – Statement of Budgetary Resources for 2013
  • Draft USSGL Crosswalk – Statement of Budgetary Resources for 2014
  • Draft USSGL Crosswalk – SF133: Report on Budgetary Execution and Budgetary Resources  and Schedule P: Program and Finance (P&F) 2013
  • Draft USSGL Crosswalk – SF133: Report on Budgetary Execution and Budgetary Resources 2014
  • Draft USSGL Account Attribute Table for 2014
  • Draft USSGL Crosswalk – Reclassified Balance Sheet for 2013
  • Draft USSGL Crosswalk – Reclassified Balance Sheet for 2014
  • Draft USSGL Crosswalk – Reclassified Statement of Net Cost for 2013
  • Draft USSGL Crosswalk – Reclassified Statement of Net Cost for 2014

AGENDA ITEMS:

June 13, 2013 IRC Meeting Action Items

Jeff Taberner (Fiscal Service) stated that due to the fact that there are several agenda items and A-11 changes that we need to cover that the following action items from the June 13th meeting will be discussed at a future meeting. The items are as follows:

1. Marilyn Evans (Treasury) questioned whether RC 29 should split out the General Fund and                      nonreciprocating trading partners. This will be discussed further at a future IRC meeting.

2. Discuss whether USSGL accounts with abnormal balances can have an “E” (either) attribute domain value instead of being assigned a “C” (credit) or a “D” (debit). This will be discussed further at a future IRC meeting.

3. Discuss the difference between Dedicated Receipts and Dedicated Collections. This will be discussed further at a future IRC meeting.

 

In addition, Jeff asked for the IRC members to look at the draft minutes from the June 13, 2013 meeting.  You will have until the following Wednesday, August 7th to review those minutes and make any comments. They will then be put on the USSGL website as final minutes.

USSGL Part 1 for Fiscal 2013 Reporting

Tia Harley (Fiscal Service) presented one change for Part 1, Section IV USSGL Proprietary Attribute Table. David Surti (DHS) asked a question if you have a “Y” for Trading Partner Code shouldn’t you also have a “Y” for Fed/NonFed? This is for USSGL account 2400. Michele Crisman (Fiscal Service) stated that Fed/NonFed was changed to a Y at the June 13th meeting. The Trading Partner Code change was missed and is being updated now. Teresa Lampkin (DOT) asked whether USSGL account 240000 would have a F/N for Fed/NonFed in 2014? Michele said no not at this time. This item is currently being researched on how this would work in the GTAS system. According to TFM 2-4700 when you have a GAS (Government Account Series) investment USSGL account 2400 is reported on your Reclassified Balance Sheet as a F but is reported on your Balance Sheet as a N. This is being resolved in the next TFM 2-4700 issuance. It will give guidance for 2014.  Cindy Scharf (LOC) said she also had the same question as Teresa.

Michele Crisman presented the changes for Part 1, Section IV FACTS II Attribute Table. Most of these changes are due to A-11. Michele also stated that there were no changes to Part 2, Section IV. There were no comments.

Jeff Taberner presented the changes for Part 1, Section V for the Balance Sheet.  He also stated that these changes applied to Part 2. David Surti asked whether USSGL account 2400 would also need to be cross walked to line 19?  Jeff mentioned that we would check into this and follow up with you.  Later in the conference call Michele Crisman stated that line 19 on the Balance Sheet was for Fed/NonFed of F.  For the Balance Sheet which is a A-136 statement  USSGL account 2400 only has a Fed/NonFed domain value of N which is line 27. As mentioned earlier according to current TFM 2-4700 guidance when you have GAS securities you would use Fed/NonFed of F for USSGL account 2400 on your Reclassified Balance Sheet only. David was not on the conference line at that point.

Lisa Smith (Fiscal Service) presented Parts 1 and 2, Section V, changes for the SF133 and P&F. Teresa Tancre (OMB) indicated that the majority of the changes were due to A-11 and sequestration guidance.  She wanted to highlight that the Reduction Type Code domain values of AB1 through AB5 (Across the Board) can only be discretionary. She emphasized to everyone if you see anything with the crosswalks that you have a question on or think is incorrect to let her know. She thanked DOD and USDA for identifying changes needed for them.

Lisa Smith presented Parts 1 and 2, Section V, changes for the Statement of Budgetary Resources.    Jerry Shafer (VA) had a question for Teresa Tancre on the SBR on line 1021. Teresa stated that line 1021 doesn’t change on the SBR. It still incorporates expired and nonexpired accounts. 

Jonnathan Diaz-Olivo (Fiscal Service) presented the changes for the Fiscal Year 2013 and the Fiscal Year 2014 FMS 2108: Yearend Closing Statement. There were changes due to sequestration as well as changes coordinated between Fiscal Service, OMB and the Department of Transportation to better capture the activity for Unfunded Contract Authority in the Year End Statement, and other changes due to corrections in the GTAS Attribute Table.  Jonnathan mentioned that USSGL account 415500 “Appropriation To Liquidate Contract Authority – Allocation Transferred” is being proposed as a new USSGL account for FY 2014, and it will be subject to IRC Board approval. Teresa Tancre provided a more detailed explanation of the changes due to sequestration that impacted the FMS 2108 for FY13 and FY14. The sequestration changes included the addition of USSGL account 4382 “Temporary Reduction – New Budgetary Authority” with Authority Type “B” and “C”. Teresa mentioned that the USSGL account 4382 with an Authority Type “B” was missing from the Indefinite Borrowing Authority section, and the USSGL account 4382 with an Authority Type “C” was missing from the Indefinite Contract Authority section of the FMS 2108 for Fiscal Year 2013 reporting. Jonnathan stated that he will proceed to make those changes and that those changes won’t be necessary for the Fiscal Year 2014 FMS 2108 because the statement doesn’t show a breakdown between definite and indefinite.  Jonnathan also reminded the IRC that the agencies that are reporting USSGL account 4382 with Authority Type “D”, “P”, “S”, will continue to report that account on the FMS 2108 column 11 “Unobligated Balance”

Jeff Taberner presented the Part 1, Section VI changes for the Reclassified Balance Sheet. These changes also apply to Part 2.

Tia Harley presented the Part 1, Section VI changes for the Reclassified Statement of Net Cost. There were no changes to Part 2.

USSGL Part 2 for Fiscal 2014 Reporting

Shannon Redding (Fiscal Service) presented the changes for Part 2, Section VII for the Validations and Edits.  There were a number of validation changes due to attribute table changes.  Edit #21 also had a change.  Teresa Tancre questioned why USSGL account 470000 was being added to an edit as expired. Michele Crisman said this will be checked into.  It will need to be modified to Expiring not Expired.

Proposal for New Budgetary Account for DOT

Michele Crisman said that there is going to be a presentation for a proposal to add a USSGL account for DOT use.  Michele said this ballot will be mailed out today with a turnaround time for next Wednesday.   Maryla Engelking (DOD) said that they will have furlough days on Tuesday and Wednesday in order to turn it around in time she would need to get the ballot today. Charles Matthews (DOT) presented 415500 as a new USSGL account proposed for 2014. He stated that it will be for liquidation of contract authority.  Teresa Tancre said that currently in pre-closing the current transaction impacts the contract authority amounts. The proposal would correctly present the pre-closing presentation. Charles stated that the handouts have the details of what they want to do. Michele asked if this account is specific to DOT or a TAS? Charles said he would send the details on what fund family this affects. 

Capital Transfer Scenario

Kent Linscott (Fiscal Service) presented an update to the Capital Transfers Scenario. He stated that this scenario was published in May 2012 and gave some background information on the scenario. There has been some confusion regarding this scenario. Kent went over the changes to this scenario to help with the confusion.  James Gallagher (USAID)  brought up some questions. There are some agencies having difficulty with the guidance. There were some general discussions regarding the published guidance.  Kirstie Hart (Fiscal Service) stated she had participated in a meeting with several agencies back in December 2012 and was willing to have another meeting to go over the Capital Transfers. Please email her if you want to participate in this meeting and she will coordinate the meeting. 

 

Wrap Up

Bethany Williams (DOE) asked if the SF133 changes will be in FACTSII? Teresa Tancre said they will be.  In addition, a question was asked when will the changes that affect GTAS go into place? Todd Shafer (Fiscal Service) said that any changes affecting GTAS will be in the next publish that is in August.

ACTION ITEMS

  1. Guidance for 2014 for Fed/NonFed for USSGL account 240000 for the Reclassified Balance Sheet and Balance Sheet and the treatment in GTAS. This is being discussed and to our understanding is being addressed in TFM 2-4700 guidance that will be published.
  2. Sending of IRC Voting Ballots out to Board Members for the vote on USSGL  account 415500.

ATTENDEES:

Michele Crisman, Fiscal Service

Jonnathan Diaz-Olivo, Fiscal Service

Tia Harley, Fiscal Service

Kirstie Hart, Fiscal Service

Lisa Lei, OMB

Kent Linscott, Fiscal Service

Todd Shafer, Fiscal Service

Valeria Spinner, Fiscal Service

Jeff Taberner, Fiscal Service

Lisa Smith, Fiscal Service

Teresa Tancre, OMB

Kate Valentine, OMB

Shannon Redding, Fiscal Service

Melanie White, Fiscal Service

On the Phone:

Peter Su, RRB

Steve Sica, RRB

David Surti, DHS

Webster Coleman, DOL

Mark Graham, SSA

Karen Hunter, SSA

Kim Klein, DOE

Cindy Scharf, LOC

Daniel Smith, Patent and Trademark Office or USPTO

Robert Bell, DOE

Sharon Wagner, VA

Michele Bennett, HUD

Rita Hebb, HUD

Yong Sun, HUD

Melanie Cenci, USDA

Teresa Lampkin, DOT

Drena McDaniel, DOT

Diane Washington, DOI

Tony Somathiti, OPM

Alana Dubois, HHS

Joseph Henry, SBA

Alfred Buck, USAID

Kevin Close, USDA

Chris Dyson, Dept of Education

Maryla Engelking, DOD

Carol Gower, Dept of State

Jian Lee, Dept of Education

Charles Matthews, DOT

Stephanie Taylor, NASA

James Gallagher, USAID

Bethany Williams, DOE

Kathy Wages, Fiscal Service

Claudia Donovan, Fiscal Service

Cassandra Watkins, Dept of  the Treasury

Parker Hill, DOI


   Last Updated:  April 19, 2014