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

June 11, 2009

GENERAL ITEMS:

Kathy Winchester (FMS) opened the meeting by reviewing the agenda. She mentioned that the majority of today's review would be concentrated on the realigned, fiscal 2010, Office of Management and Budget (OMB) SF 133: Statement of Budget Execution and Budgetary Resources, USSGL Crosswalk. Kathy requested that agency representatives closely review the draft crosswalks and contact the USSGL staff as soon as possible if they have any questions or see any errors.

Edwin Walker (FMS) described an issue that he had received concerning travel card payments. He said that the National Science Foundation had contacted FMS to request USSGL guidance and possibly a new account. Edwin asked the agency representatives if they could let him know how they are currently reporting this activity to determine the proper accounting. Eileen Parlow (FASAB) thought this activity should be treated as a classic advance and that it should not require a new USSGL account or specific guidance.

HANDOUTS:

  • Realigned OMB SF 133 USSGL Crosswalk for Fiscal 2010, dated June 11, 2009

  • FACTS II Table for Fiscal 2010, dated June 11, 2009

  • Summary of Changes for FACTS II Table for Fiscal 2010, dated June 11, 2009

  • Draft Proposal for USSGL Account 4253, "Prior-Year Unfilled Customer Orders With Advance in the Current Year as Obligations and Outlays," dated June 11, 2009

  • USSGL Crosswalk - Statement of Budgetary Resources for Fiscal 2010 Reporting, dated June 11, 2009

  • USSGL Crosswalk - FMS 2108: Yearend Closing Statement, for Fiscal 2010 Reporting, dated June 11, 2009

AGENDA ITEMS:

FMS 2108: Yearend Closing Statement for Fiscal 2010 Reporting

Edwin reviewed the draft USSGL crosswalk. Kim Klein (Energy) questioned the use of borrowing source domain attributes "T-Treasury" and "P-Public" in column 3, "Increases to Indefinite Borrowing Authority," for USSGL account 4141, "Current-Year Borrowing Authority Realized." She said Energy has borrowings from the Federal Financing Bank and needs domain attribute "F-Federal Financing Bank" in column 3 for USSGL account 4141. The question was deferred to Rita Cronley (FMS).

Rita provided a brief description of FMS's Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) to bring agency representatives up to date. Rita explained that GTAS will be bulk file reporting only (no on-line) and will replace the functionality of four systems:

  • Federal Agencies' Centralized Trial-Balance System I (FACTS I);

  • Federal Agencies' Centralized Trial-Balance System II (FACTS II);

  • Intragovernmental Fiduciary Confirmation System (IFCS);

    AND

  • Intragovernmental Reporting and Analysis System (IRAS).

Don Geiger (Interior) commented that while at an OMB Circular No. A-136 Statement of Budgetary Resources (SBR) Subcommittee meeting the topic concerning USSGL compliance was discussed. He questioned at what level agencies are required to report via USSGL to be "compliant." Kathy answered that agencies will be required to use USSGL accounts with attributes to be in compliance with OMB reporting requirements. The USSGL does not impose requirements outside of OMB guidance. Kathy added that agencies already should be reporting at the USSGL account and attribute level on their fund-symbol-level trial balances.

Don asked Rita if FMS wants the reporting coming from the bureaus or at the department level. Rita replied that FMS will accept reporting either way. Eileen questioned how many fund symbols must be on a bulk file, and Rita replied "at least one."

A question was asked concerning the USSGL tie-points and their impact on GTAS. Kathy explained that any USSGL tie-point (relationships of USSGL proprietary and budgetary accounts) will be a soft edit in GTAS until data has been populated in the system for a while and a determination is made that a hard edit is justified. FMS recognizes that there are valid exceptions to tie-points. Some of these exceptions have been identified, but there may be others that will not be identified until "actual" Governmentwide data is collected.

Agencies were directed to the complete GTAS requirements in TFM Volume I, Bulletin No. 2009-03, dated May 28, 2009 (http://fms.treas.gov/tfm/vol1/09-03.html).

USSGL Crosswalk - Statement of Budgetary Resources (SBR) for Fiscal 2010 Reporting

Kathy explained that the USSGL split the current (fiscal 2009) USSGL crosswalk for the SF 133/SBR. This was necessary because of OMB Circular No. A-11's SF 133 realignment and the "no-change" guidance for the SBR in OMB Circular No. A-136. In effect, the current USSGL combined crosswalk must be separated because the two statement requirements are now different.

Kathy mentioned several significant/global changes to the SBR crosswalk. She will remove all shading because there are no FACTS II relationships. The Prior-Year column and adjustment lines were removed; there are no proprietary rules for prior-period adjustments.

The following changes were noted:

  • Line 1 - removed USSGL account 4310, "Anticipated Recoveries of Prior-Year Obligations," because there should not be any anticipated recoveries of prior-year obligations on this line.

  • Line 3A - removed "(of line 3, SBR only)."

  • Line 6 - added USSGL account 4047, "Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority."

  • Line 8B - removed "N/A Cat A (sometimes includes program cats)."

  • Line 11 - added calculation "(+8, +9, +10)."

  • Line 12B - fixed line error.

  • Line 19C - removed USSGL accounts 1620, "Investments in Securities Other Than the Bureau of the Public Debt Securities" and 7111, "Gains on Disposition of Investments" (see footnote 6 below). The representatives from the Bureau of the Public Debt (BPD) concurred. Kathy mentioned that this line will require further analysis as the GTAS group reconciles the system requirements.

  • Footnotes and Additional Information - made several changes:

- Additional information bullet in reference to the difference between the SBR and SF 133 formats - added.

- All FACTS II references - removed.

- Footnote 4 - revised to, "Use USSGL account 1010, 'Fund Balance With Treasury' for 'E-B' changes for clearing accounts and other situations when no USSGL revenue or other financing source account can be used. For example, clearing account symbols do not report revenue activity." Deleted the last line.

- Footnote 5 - added "distributed offsetting receipts" and a note referring the preparer to the combined statement reconciliation/closing package.

- Footnote 6 - deleted. BPD informed the IRC that this was related to Black Lung legislation and that they no longer report this activity to USSGL account 1620, "Investments in Securities Other Than the Bureau of the Public Debt Securities." Therefore, this footnote is no longer required.

FACTS II Table for Fiscal 2010

Michele Crisman (FMS) reviewed the draft USSGL crosswalk. There were no changes. She explained that FACTS II preparers must use USSGL crosswalks with the FACTS II table to determine the appropriate use of USSGL accounts and valid domain values/attributes.

Michele mentioned that although the Reimbursable Flag has been deleted, effective fiscal 2010, OMB still requires this information. She reminded the IRC that the FACTS II table only contains FACTS II reporting requirements and that there may be attributes required by OMB that should remain in their systems.

Realigned OMB SF 133 USSGL Crosswalk for Fiscal 2010

Teresa Tancre (OMB) briefed the IRC on the background for the realigned SF 133. OMB Circular No. A-11, Sections 130 and 185, and Appendix F, realigned the SF 133 with the OMB Program and Financing Schedule (P&F) and the SF 132: Apportionment and Reapportionment Schedule. The goal was to consolidate similar data requirements and standardize terms and language between accountants that prepare the reports and the budgeteers. OMB has determined that it is important for these two groups to coordinate and communicate the data in order for it to be accurately reported. During OMB's revision window, adjustments consistently involve Budget Enforcement Act (BEA), mandatory and discretionary, and trading partner issues. These issues are directly related to preparers not coordinating with their budget office. The realignment will encourage and provide a quarterly versus annual reconciliation.

Kathy mentioned that although, currently, the SF 133 and the SBR do not have the same reporting requirements, OMB plans to align them. She suggested that the OMB Circular No. A-136 Subcommittee begin meetings now, instead of the usual January/February start time, to allow ample time to work through issues.

OMB is hosting a realignment seminar at the Department of Education on June 29, 2009. Teresa will send the details to Gwen to be forwarded to the IRC. Attendees must register.

Melinda Pope (FMS) reviewed the draft SF 1333 crosswalk. She mentioned that Sherry Pontell (FMS) created the crosswalk but could not be at the meeting today.

Eileen asked if lines 1010, "Unobligated balance transferred to other accounts," and 1011, "Unobligated balance transferred from other accounts," could be combined. They are separated because the "to/from" attribute was deleted several years ago. Teresa agreed to monitor this line and, if it becomes necessary, she may request the IRC add the "to/from" attribute back to the crosswalk. Kathy mentioned that another option would be to split USSGL accounts. USSGL account 4190, "Transfers - Prior-Year Balances," should have domain value "U/E" in the "SF 133 TAFS Status" column, for lines 1010 and 1011.

Eileen questioned the title of line 1012, "Expired unobligated balance transferred to unexpired accounts," and whether this type of activity was valid. The IRC informed her that some agencies do have congressional authority to transfer expired unobligated balances to an unexpired account. The preparers need to keep in mind that this activity represents the recipient agency, and they should refer to OMB Circular No. A-11 for further explanation.

Kathy mentioned that she is aware of agencies having a problem with USSGL account 4191, "Balance Transfers - Extension of Availability Other Than Reappropriations," in the FACTS II edits. She asked agency representatives to send an e-mail to Rita if they are having this problem.

The preparers should refer to USSGL Section IV for the FACTS II Attribute Definition Report to identify valid attribute domain values noted on the crosswalks. Kim offered that the blank fields on the SF 133 crosswalk represent that this particular attribute does not apply. Teresa added that there are exceptions. Kathy recognizes that "blanks" on the USSGL crosswalks and the FACTS I and II tables represent different conventions. She plans to make them consistent.

Lines 1020 and 1200 - removed domain value "M" for attribute BEA Cat. Ind. for USSGL account 4125, "Loan Modification Adjustment Transfer Appropriation." The value is not needed because USSGL account 4125 can have mandatory balances. Michele will update the FACTS II attribute table to reflect that account 4125 can have a mandatory balance only. The IRC decided that a detail review of line 1020, "Adjustment to unobligated balance," is necessary because this line is an adjustment line and the USSGL accounts included require deeper analysis. Therefore, the IRC agreed to revisit this line at the end of the review.

Kathy asked the agency representatives to review the attributes for line 1029 as it relates to canceled accounts.

The review was completed through line 1050. The IRC will continue the review at the next meeting.

ATTENDEES:

Kathy Winchester, FMS
Michele Crisman, FMS
Melinda Pope, FMS
Gwen Marshman, FMS
Edwin Walker, FMS
Karl Foltz, FMS
Rita Cronley, FMS
Claudia Donovan, FMS
Tiffany Dillworth, FMS
Rosemarie Hillmon, FMS
Mary Baldwin, FMS
Don Geiger, Interior
Susan Perry, Interior
David Surti, DHS
Boris Lyubovitsky, USDA
Judy Twitty, SSA
Letha Holliday, SSA
Barbara Ricks, SSA
John Harris, SSA
Ana Labador, SSA
Dianne White, SSA
Phil Howland, Treasury
Elliott Clark, Treasury
Teresa Tancre, OMB
Melissa Neuman, OMB
Heather Mercadante, OMB
Susan Stengel, NRC
Christie Galster, NRC
Polly Law, NRC
Gregg Treml, DHS
Webster Coleman, DOL
Eva Abeles, EPA
Daniel Smith, USPTO
Yong Sun, HUD
Eileen Parlow, FASAB
Michele Murphy, VA
Sam Yang, State
Brandi Erdtmann, DHS
Kim Klein, Energy
Chris Dyson, Education
Kathryn Gillis, DOD
Teresa Lampkin, DOT
Drena McDaniel, DOT
Jerri Jones, DOJ
Mark Garland, USPTO
Yu Chen Yeh, NASA
Elliott Johnson, NASA
Terrance Alfred, NASA
Felicia Ford-Jones, GSA
Carol Berg, BPD
Robert Holliday, BPD
Becky Marshall, BPD
Kirstie Hart, BPD
Kent Hasbargen, BPD


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