U.S. Government Standard General Ledger Issues Resolution Committee (IRC) Meeting Minutes
June 18, 2009
Sherry Pontell (FMS) opened the meeting and reviewed the agenda. She stated that the IRC will discuss the SF 133: Statement of Budget Execution and Budgetary Resources, realignment crosswalk starting from line 1031. Then, the IRC members were introduced.
Kathy Winchester (FMS) asked attendees if agencies still wanted the "shaded" boxes supplied by FACTS II. The system provides the ending balances that are used for "Ending" minus "Beginning" calculations. Agencies preferred to keep the "shaded" boxes. Sherry reviewed the SF 133 crosswalk starting with line 1031. The following changes were made to the SF 133 crosswalk:
Lines 1100 and 1200
USSGL account 4391, the "Debit/Credit" attribute column will be changed to a blank.
USSGL account 4117, the domain values "1-General Fund/3-Public Enterprise Fund/4-Intragovernmental Revolving or Management Fund" will be added to the "Fund Type" attribute column. The domain value "5" is an invalid value and will be deleted.
USSGL account 4042, the domain values "P-Public/T-Treasury" will be added to the "Borrowing Source" attribute column. Also, two new lines will be added in addition to the existing lines for USSGL accounts 4141 and 4143. These lines will have the same information as the existing lines except the domain value "F-Federal Financing Bank" will be added to the "Borrowing Sources" attribute column, and the domain value "D-Direct" will be added to the "Financing Account Indicator" attribute column.
USSGL account 4042, the domain value "F-Federal Financing Bank" will be added to the "Borrowing Source" attribute column. Also, USSGL accounts 4141 and 4143, the domain value "N-Non-Financing" will be added to the "Financing Account Indicator" attribute column.
USSGL account 4121, the "Prior Year Adjustment" attribute column will be changed to the domain value "X-Not an adjustment to prior year reporting."
Line 1900 and other calculation lines
Leon Fleischer (SBA) was concerned that the description of the calculated total line is incorrect. The calculation is the sum of the line numbers including the subtotals, in which case, the amounts are double counted. He suggested changing the description to read "Add subtotal xxx + xxx," or "Add nonsubtotal lines xxx + xxx." The USSGL staff will look into his suggestion and will make the appropriate changes to the description. Update: The line description has been rewritten to read: "Equals sum of detailed lines," thus eliminating the inclusion of subtotal lines in the calculation of the total line description.
Kathy mentioned that agencies should notice that reimbursable information has been removed for SF 133 reporting. Teresa Tancre (OMB) added that, for OMB Circular No. A-11 budgeting purposes, the annual reporting of reimbursable still is required even though it may not be required for the SF 133. She wanted to emphasize that there still are other reimbursable reporting requirements, such as the Statement of Budgetary Resources and other OMB Circular No. A-11 requirements.
Kathy stated that USSGL accounts 4060, 4070, 4210, and 4310 currently have the domain value "C-credit" in the "Debit/Credit" attribute column. Credit is an abnormal balance for these accounts, and agencies should take the appropriate action to correct these balances. The domain values for the anticipated accounts will be removed in the near future. Agencies may have to adjust the anticipated accounts on a quarterly basis.
Lines 2211 and 2212
Kathy stated that currently there is no mechanism to satisfy these two lines. Although these lines are not supported by the USSGL for fiscal 2010, they will be required for the SF 133 and will be supported by the USSGL in fiscal 2011. Agencies do not have to provide any amounts that are not supported by the USSGL in fiscal 2010.
Kim Klein (DOE) stated that the description of line 4000 for calculation of budget authority, gross, discretionary, which is the sum of lines 1100 to 1750, also includes mandatory budget authority lines 1200, 1400, etc. The total of discretionary budget authority should not include mandatory budget authority. The USSGL staff will review this line and will make appropriate changes to the description. Update: The line has been revised to read: "Equals sum of lines 1100 through 1152, 1300 through 1330, 1500 through 1531, and 1700 through 1742."
Lines 4031 and 4121
USSGL account 4273, the domain value for the "Financing Account Indicator" attribute column will be changed from "X" to "N-Nonfinancing." "X" is an invalid domain value for this attribute. Teresa will check the Budget Program and Financing (P&F) Schedule to see if line 8820 has "X" on the "Financing Account Indicator" attribute column.
USSGL accounts 4212, 4222, and 4252, the domain value "D-Discretionary" will be added in the "BEA Category" attribute column.
Kim stated that the description of line 4070 states that "equals line 4000 minus the amounts on lines 4030 through 4034," which are credit balances. Minus a credit balance will make the amount a positive number. Teresa and the USSGL staff will research this issue and will make the appropriate changes. Update: The line has been rewritten to read: "Equals line 4000 offset by the amounts on line 4030 through 4034 and on lines 4050 and 4051."
For all accounts, the domain value "M-Mandatory" will be added to the "BEA Category Indicator" attribute column.
Lines 7010, 7011, 7012, and 7020
Although the USSGL does not support these lines for fiscal 2010, these lines will be required for the SF 133 and will be supported by the USSGL for fiscal 2011. Agencies do not have to provide any amounts that are not supported by the USSGL in fiscal 2010.CLOSING REMARKS:
Kathy stated that the USSGL TFM will be published in the next 2 weeks. She thanked everyone for coming and closed the meeting.
Kathy Winchester, FMS