Draft USSGL Crosswalk Budget Program and Financing (P&F) Schedule for Fiscal 2014
Draft USSGL Crosswalk Statement of Budgetary Resources for Fiscal 2014
Draft USSGL Crosswalk SF 133: Report on Budget Execution and Budgetary Resources for Fiscal 2014
Draft USSGL Crosswalk Statement of Net Cost for Fiscal 2014
Draft USSGL Closing Edits Detail Report for Fiscal 2014
Draft USSGL Data Edits - Detail Report for Fiscal 2014
Draft USSGL Data Validations Detail for Fiscal 2014
Draft USSGL Data Validations Summary for Fiscal 2014
The meeting was called to order at approximately 10:02 AM in Conference Room 107B at the Liberty Center Building located at 401 14th Street, SW, Washington, DC.
Valeria Spinner (Fiscal Service) welcomed everyone in attendance to the first IRC for 2014 and opened the meeting by asking IRC members present in the room to introduce themselves. Michele Crisman (Fiscal Service) gave the go-ahead for the participants on the phone to introduce themselves and identify the agencies they represented. Valeria made an announcement directed to the participants on the phone that they send an email to Melanie White (Fiscal Service).
Valeria introduced Matt Miller (Fiscal Service) as the new Assistant Commissioner of Fiscal Accounting Operations. Matt told everyone this was his first IRC meeting. He introduced and welcomed Kristine Chadwick (Fiscal Service) as the new Deputy Assistant Commissioner of Governmentwide Accounting.
Valeria announced and welcomed Claudia Donovan (Fiscal Service) to her first IRC meeting.
Kathy Wages (Fiscal Service) presented the following Action Items from the IRC meeting on December 5, 2013:
Update account definition of USSGL account 415500, “Appropriation To Liquidate Contract Authority - Allocation – Transferred,” to include language including allocation accounts for the parent,
as Maryla Engelking (DOD) would like the definition to include allocation accounts for the parent. This update will be presented for the April IRC meeting. Teresa Tancre (OMB) asked, “When will this change be effective?” Michele clarified that this change will be for FY 2015.
Determine whether USSGL account 579100, “Adjustment to Financing Sources - Downward Reestimate or Negative Subsidy,” should be included in RC 29 or in a different reciprocal category. There was a December Bulletin in which there was a newly created RC 29 Nonreciprocating for USSGL account 579100, with the Z attribute, and a USSGL account 579100 RC 29 that does reciprocate to the General Fund. Right now, the Financial Reports Division (FRD) is responsible for updating Chapter 2-4700, “Agency Reporting Requirements for the Financial Report of the United States,” and will determine whether changes or updates will be made to the USSGL account 579100, as this is still an open issue. A question arose from Yianting Lee (HHS) as to whether it was acceptable for GTAS to report 579100 with the “Z” attribute. Kathy responded, "Yes, and the two applicable domain values for GTAS Attribute Table are 'Z' and 'G'."
Michele presented Section IV, GTAS Attribute Table. Michele informed everyone that the Summary of Changes was updated with a column for “Effective Reporting Period,” which is the Fiscal Year and the actual period for the change, and a column for “Additional Information.” The “Additional Information” column works in the same way as the crosswalks. There is now a new tab in the Summary of Changes workbook that lists reason(s) why the change was made. There were five “Additional Information” footnotes for Attribute Changes. Footnote 6 states, “This change is required to align with the GTAS system which affected all budgetary accounts for the TAS Status Transitioning Code.” Michele explained the rules: If the TAS Status is “Unexpired,” then the domain values are X (Expiring), K (Canceling), and N (Neither). If the TAS Status is “Expired,” then the domain values are K (Canceling) and N (Neither). Teresa disagreed with the concept and commented that a No Year (X) account can never cancel and would not have an expired phase; however, a No Year (X) account can close. OMB will talk offline about this issue and will be looking at possible changes to make sure No Year (X) accounts are reflected correctly. In regard to Footnote 7, this change is required for intragovernmental elimination which affected USSGL account 320100, “Appropriations Outstanding - Warrants Issued” and 577600, “Nonbudgetary Financing Sources Transferred Out.” Marilyn Evans (Treasury) raised concerns about the aforesaid USSGL account 577600, and wondered why we cannot use a “Z” attribute. Michele explained this was a temporary fix and the General Fund will get a new account. Kristine and Valeria both recommended discussing this issue on Monday in the General Fund meeting. In reference to Footnote 1, “This change is required to restrict USSGL permutations for a particular budgetary line consistent with OMB Circular No. A-11 which affected USSGL accounts 414000, “Substitution of Borrowing Authority,” 416500 “Allocations of Authority - Anticipated From Invested Balances”, 416600, “Allocations of Realized Authority - To Be Transferred From Invested Balances,” 419100, “Balance Transfers - Extension of Availability Other Than Reappropriations,” 419200, “Balance Transfers - Unexpired to Expired Temporary Reduction of Appropriation From Unavailable Receipts Prior-Year Balances,” and 438800, “Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances, was also a topic under consideration, as was Footnote 8, which notes a correction of an error which affected USSGL account 463000, “Funds Not Available for Commitment/Obligation,” and Footnote 2, which states, “This change is required to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, and enable an agency to pass GTAS edit check 21 which affected USSGL account 435000, “Canceled Authority.” Teresa informed everyone that the GTAS Attribute Table change for USSGL account 435000 is for 2014 only and should be removed for 2015. Michele informed everyone that the TAS Status Transitioning Code changes for the proprietary accounts for FY 2014 and FY 2015 will be for the June publication.
Lisa Smith (Fiscal Service) presented Section V, Changes for the SF133: Report on Budget Execution and Budgetary Resources, Budget Program & Financing (P&F) Schedule, and Statement of Budgetary Resources (SBR). She first went over the ad hoc changes and explained that these are changes that have already been entered into the GTAS system. Ad hoc changes are needed before the reporting window opens, or they can be made during the open window due to an oversight that causes agencies issues with their submission. If the change is not made, agencies may not be able to submit their bulk file, pass edits, or may have incorrect budget presentation. She went over three ad hoc changes that were needed to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, and will enable agencies to pass GTAS edit check 21. Another three ad hoc changes were needed to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, and will enable agencies to pass GTAS edit check 2. Lastly, there was one ad hoc change to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, where a GTAS Fund Type Code, “ET,” is required for USSGL account 414600, “Actual Repayments of Debt, Current-Year Authority.” She then went over the rest of the changes, which will not be effective until 3rd QTR reporting. These changes are needed to restrict the USSGL permutations for a particular budgetary line to be consistent with OMB Circular No. A-11. In addition, Footnotes 1 and 3 were revised to align with the GTAS system by removing the FACTS II reference and changing USSGL accounts from 4 to 6 digits. A question arose from Teresa as to whether there was a validation for USSGL account 414600 with Authority Type Code attribute domain value “B,” GTAS Fund Type Code attribute domain value “ES,” and BEA Category Indicator attribute domain value “M,” set up in GTAS. Luke Sheppard (Fiscal Service) will work with OMB to get the validation setup.
Jonnathan Diaz Olivo (Fiscal Service) presented Section V 2014 FMS 2108: Yearend Closing Statement. The majority of the changes that have been made were required to align it with the GTAS system after an extensive revision to the USSGL budgetary crosswalks by the Bureau of Fiscal Service and OMB. The rest of the changes were cleanup items to make the GTAS 2108 crosswalk consistent with the FACTS II 2108 crosswalk. Yianting Lee (HHS) asked the rationale behind having a Fed/NonFed attribute domain value of “Z” assigned to USSGL accounts 161000, “Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service” and 161100, “Discount on in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service” on the FMS 2108. After a brief discussion as the deposit funds do not close on the FMS 2108, it was agreed the USSGL will not need a “Z” domain value. Marilyn wanted Luke to check and see which agencies are reporting 161000 with a “Z” attribute domain value in GTAS and the fund symbols, as deposit funds do not have budgetary activity. Luke stated that the Validation #58 limiting “Z” attribute to deposit funds was deleted, but will be added for next quarter. Rita had concerns about adding “K” (Canceling) attribute domain value to columns 7 -11 for the FMS 2108: Yearend Closing Statement, and would talk to Jonnathan off-line.
Tia Harley (Fiscal Service) presented Part 2, Section IV, USSGL Attribute Table and Section V, Statement of Net Cost. Tia discussed the addition of Program Indicator attribute domain values “P/Q” for USSGL account 520000, “Revenue from Services Provided.” She proposed the attribute domain value “P” (Assigned to Programs) to be added to USSGL account 520000, which is currently on line 2 of the Statement of Net Cost. This account was added to line 7 with the attribute domain value “Q” (Not Assigned to Programs). The proposed change, to add to USSGL account 520000 to line 7 of the Statement of Net Cost with the Program Indicator attribute domain value “Q,” was requested by the Securities and Exchange Commission (SEC) to record revenue from services provided that is not attributed to programs. In order for GTAS to distinguish whether USSGL 520000 will crosswalk to line 2 or line 7 of the Statement of Net Cost, the Program Indicator attribute domain values “P/Q” must be added; SEC would like for these changes to be effective for 3rd quarter reporting. However, Kristine has concerns about the impact these changes will have Governmentwide in regards to agencies’ ability to implement them in a short time frame.
Marilyn and Yianting suggested creating a new USSGL account to capture SEC’s uniqueness instead of adding a new attribute. The USSGLAD agreed to discuss this issue further with SEC.
Luke Sheppard (Fiscal Service) presented Section VII, Validations/Edits. The majority of the changes were required to correct an error.
Agency Round Table Items:
Gerald Davenport (DOD) requested that the following OM&S USSGL accounts be added in a “C” TAS: 151100, “Operating Materials and Supplies Held for Use;” 151300, “Operating Materials and Supplies - Excess, Obsolete, and Unserviceable;” 151400, “Operating Materials and Supplies Held for Repair;” and 151900, “Operating Materials and Supplies - Allowance.” These USSGL accounts are needed in the Test environment. Michele stated that these USSGL accounts can be added to the GTAS Attribute Table with a “C” for TAS Status, and proposed this for the June Publication. Kristine raised concerns about the Production and QAC being consistent. Luke suggested the changes could be made in Production, and then refreshed into QAC. Michele stated that the June TFM will be for October 1 for Fiscal Year 2015. Michele and Luke will work offline to address the time frame to make this change.
Additional Round Table Discussion Items:
Michele Crisman (Fiscal Service) introduced a new concept for the USSGL Search Function for Section III Transactions; however, participants did not feel this concept would be beneficial for agencies and wanted the ability to search by USSGL account and see a list of Transaction Codes and they would select the Transaction Code they want to view. Eileen Parlow (SEC) provided feedback to the effect that she also wanted a word search function to be added for this new concept.
Valeria Spinner (Fiscal Service) informed everyone that, for FACTS II reporters, there will be crosswalks that are “information only” for the SF 133, P&F, and Attribute Table on USSGL’s website. Michele added that, for the June publication, this will be a new part in the TFM. Valeria raised a question as to whether we should add the FMS 2108 and SBR for FACTS II. (There were no FACTS II reporters present at that time.)
Marilyn Evans (Treasury) had concerns about Validation #58 being reused instead of deactivating #58 and using a new Validation number. Luke responded that there was no way to show that Validation #58 was deleted. The next Validation number in GTAS will be 60.
Marilyn Evans (Treasury) and Yianting Lee (HHS) addressed the concern on Fiscal Service making these mandatory changes during the middle of reporting year. It puts tremendous amount of burden on the agencies to implement these changes in the system, especially with a decentralized agencies like HHS.
Teresa Tancre (OMB) informed everyone there will be a FY 2014 sequestration budget exercise in the next two weeks, and to refrain from contacting Treasury for negative sequestration warrants for FY 2014.
Eileen Parlow (SEC) suggested that USSGL Advisory Division add a non-intragovernmental attribute (either “N” or “Z”) to USSGL account 101000, “Fund Balance With Treasury.” Currently, USSGL account 101000 defaults to an intragovernmental attribute. If agreeable to the USSGL Board, there would be no need for a new line, because the non-intragovernmental Fund Balance With Treasury (FBWT) could crosswalk to existing line 7 (Cash and Other Monetary Assets) in the “with the Public” section of the Balance Sheet. There is support for this concept in the illustrative note on page 28 (Appendix C) of SFFAS 31, where fiduciary FBWT is crosswalked to the line “Cash and Cash Equivalents.” Eileen recommended that USSGL account 101000 have an “N” or “Z” attribute to comply with FASAB and OMB requirements.
Meeting Wrap Up
The IRC meeting officially ended at 12:00 p.m. for the participants on the phone; however, participants located in the conference room had additional comments, which have been summarized in the “Additional Round Table Discussions Items” section above. Valeria Spinner adjourned the meeting around 12:18 PM, and said the next IRC meeting will be on April 22, 2014.
The USSGL Advisory Division will review the Balance Sheet for USSGL account 134200, “Interest Receivable – Investments” with “F/Z” attribute.
SEC and Fiscal Service will have further discussions on whether to establish a new USSGL accounts to fulfill SEC’s needs on SNC instead of adding a new attribute to USSGL 520000.
USSGLAD will continue to work with FRD and General Fund on concerns regarding the “Z” attribute domain value for USSGL accounts 320100 and 577600.
Hesham Abdelaziz, USDA
Daniel Adams, Fiscal Service
Kristine Chadwick, Fiscal Service
Steven Corbin, DOJ
Michele Crisman, Fiscal Service
Rita Cronley, SEC
Rebekah Davis, NSF
Jonnathan Diaz-Olivo, Fiscal Service
Alana DuBois, HHS
Webster Coleman, DOL
Maryla Engelking, DOD
Marilyn Evans, Treasury
Tia Harley, Fiscal Service
Tracey Johnson, Fiscal Service
Kim Klein, DOE
Yianting Lee, HHS
Kent Linscott, Fiscal Service
Carolann Marker, Fiscal Service
Vickie Massey, FCC
Yen Le, State
John McMullen, NSF
Eileen Parlow, SEC
Christine Pham, DOC
Julio Rios, FCC
Luke Sheppard, Fiscal Service
Darlene Scott, USDA
Yong Scott, GAO
Rebecca Shoustal, SBA
Valeria Spinner, Fiscal Service
Lisa Smith, Fiscal Service
Teresa Tancre, OMB
Lisa Trumbull, GSA
Stacey Van Der Meer, Information Systems and Management Consultants
Michael Ward, GSA
Edwin Walker, HUD
Kathy Wages, Fiscal Service
Melanie White, Fiscal Service
Chris Beck, Fiscal Service
Jeff Taberner, Fiscal Service
Cindy Scharf, Library of Congress
Accounting Policy Committee, Fiscal Service
Richard Bradley, OD NIH
Gerald Davenport, DOD
Phyllis Dickerson, FAA
Gerhard Friske, VA
Junghee Gogue, SSA
Karen Hunter, SSA
William Joe, OPM
Jeanette Kuendl, US Patent and Trademark Office
Ana Labador, SSA
Florence Liu, DOJ
Fui-Chin Vicky Liu, Treasury
Drena McDaniel, DOT
Chris Orr, SSA
Kayla Patterson, Fiscal Service
James Shea, VA
David Surti, DHS
Cassandra Pulliam Watkins, Treasury
Diane Washington, Interior
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