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

March 15, 2012

GENERAL ITEMS:

This meeting was held at the Government Accountability Office, 441 G Street, Washington, D.C., room 7C13 (The Staats Room).

Karen Metler (FMS) opened the meeting and reviewed the agenda.

Introductions were made.

HANDOUTS:

DRAFT Crosswalks for Fiscal 2013 Reporting (Generated from GTAS):

  • Balance Sheet

  • Statement of Net Cost

  • Statement of Changes in Net Position

  • Statement of Budgetary Resources

  • Statement of Custodial Activity

DRAFT Crosswalks for Reclassified Statements and FMS 2108 for Fiscal 2013 Reporting (Generated from GTAS):

  • Reclassified Balance Sheet

  • Reclassified Statement of Changes in Net Position

  • Reclassified Statement of Net Cost

  • FMS 2108: Yearend Closing Statement

AGENDA ITEMS:

USSGL Crosswalk-Balance Sheet for Fiscal 2013

Melinda Pope (FMS) reviewed the fiscal 2013 Balance Sheet crosswalk produced via the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). Some changes mentioned are the current Begin/End column, which was previously referred to as the Trial Balance attribute. The Fed/NonFed column is the same as on previous crosswalks, however the “G” domain value for the General Fund has been added. The Reporting Type Code indicated is based on the Treasury account symbol related to non-Federal ownership interest of statutory dedication of specifically identified revenues to designated activities. The domain values are “E” earmarked, “F” fiduciary and “U” undesignated. Cindy Scharf (Library of Congress) commented that fiduciary accounts are not included on the Balance Sheet; therefore, all “F” domain values should be removed. The same comment applies to the Reclassified Balance Sheet. It was pointed out that USSGL account 161800; “Market-Adjustments,” on line 8 also should have the “E” Non-Federal Exception domain value added to the Fed/NonFed attribute. The calculation lines currently listed at the end of the crosswalks will be corrected for the March USSGL TFM release. It was noted that any additional comments be provided by the end of April to Melinda Pope. Comments and additions resulting from today’s meeting may not be incorporated into the March TFM produced from GTAS due to timeline constraints. All errors, comments and updates will, however, be incorporated into the June TFM release.

USSGL Crosswalk Statement of Net Cost for Fiscal 2013 Reporting

Melinda reviewed the fiscal 2013 Statement of Net Cost crosswalk produced via GTAS. The Begin/End column is a new attribute on the 2013 crosswalk, replacing the previous Trial Balance attribute. The Debit/Credit (positive and negative signs) columns displayed in the handout do not belong, and, therefore, will be removed from the crosswalk. Marilyn Evans (Treasury) brought up the point that account 679000, “Other Expenses Not Requiring Budgetary Resources,” is currently on the Custodial Statement crosswalk; however, there is an “A” non-custodial domain value for account 679000 on the attribute table. Account 679000 currently includes the footnote: “This account is available for MMS for recording royalty credit. All other agencies need Treasury approval to use this account on this statement.” As with other crosswalks, calculation lines currently listed at the end of the crosswalks will be corrected for the March USSGL TFM release. The crosswalk presented is a draft, if there are any comments please contact Melinda.

USSGL Crosswalk Statement of Changes in Net Position for Fiscal 2013 Reporting

Melinda reviewed the fiscal 2013 Statement of Changes in Net Position produced via GTAS. Previously the crosswalks included an earmarked funds attribute column; however, the current crosswalk no longer includes the attribute as well as the all other funds attribute column. Begin/End attribute column has been added to help clarify whether beginning or ending account balances are used on the financial statement. Also, the Reporting Type Code attribute will be added to this crosswalk.

USSGL Crosswalk Statement of Custodial Activity for Fiscal 2013 Reporting

Michele Crisman (FMS) reviewed the fiscal 2013 Statement of Custodial Activity produced via GTAS. The Trial Balance column has been renamed Begin/End. The Additional Information column needs to be revised. Old footnote #1 has been removed and footnotes have been renumbered. The title line order will be corrected. For example, Revenue Activity will be the first line on the report not below Individual Income and FICA/SECA Taxes as currently displayed. The line 8 calculation line will be edited to read (1 through 7) not as currently read (1 through 9). Optional and calculation lines throughout the crosswalk have been omitted; they will be corrected. USSGL account 679000 on line 13 needs additional information #11 added to the line.

Bruce Henshel (Commerce) mentioned that the Custodial Statement contains only nonexchange activity. Christine Chang (FMS) clarified custodial activity is mostly nonexchange but also exchange with minimal cost. Bruce suggested adding exchange/nonexchange attribute, but retracted his comment after further discussion.

Note: GTAS is not going to be producing the Statement of Budgetary Resources (SBR) due to the old line 19C Distributed offsetting receipts line, nor will it produce the Statement of Custodial Activity.

USSGL Crosswalk Statement of Budgetary Resources for Fiscal 2013 Reporting

Michele reviewed the fiscal 2013 Statement of Budgetary Resources produced via GTAS. Teresa Tancre (OMB) stated that the display of the Credit Cohort attribute needs review, and she offered to provide Michele a list to assist in accurately using the Credit Cohort attribute, along with the Financing Account Indicator attribute. It was discussed USSGL accounts with the domain value “D” or “G” need the Credit Cohort attribute. Financing accounts and Credit Cohort have a relationship at the USSGL level. Marilyn questioned the use of Credit Cohort on proprietary USSGL accounts. It was discussed that the Financing Account Indicator is budgetary, proprietary and both; therefore, it must provide Credit Cohort. Rita Cronley (FMS) discussed there are simple validations and exceptions that are built into GTAS related to this issue.

Other changes include the removal of the old SBR line numbers. Spacing, calculation, and footnote issues will be corrected for the March TFM. The order in which the Begin/End and Debit/Credit attribute columns are presented will be corrected as well.

It was noted that the domain values pertaining to several attributes do not appear logical. For example, the change from TAFS Status “U/E” to TAS Status “E/U.” Also, the change from Debit/Credit “D/C” to “C/D.” Eric Schneider (FMS) said the domain values could be switched to U/E as previously reported. This issue will be taken back to the GTAS team and a decision will be made.

The SBR crosswalk will not be produced by GTAS but the SF 133 crosswalk will be. Teresa mentioned her concern with the March TFM publication being published with known errors, and without much time for review by OMB and others. Karen Metler (FMS) said we are aware there are going to errors due to the quick turnaround but the release will have the water mark “preview” included for the fiscal 2013 Part 2. The June TFM release will not include any known errors. Additionally, pending the release date of the OMB Circulars Nos. A-11 and A-136, there will most likely be another July/August TFM release.

USSGL Crosswalk FMS 2108: Yearend Closing Statement for Fiscal 2013 Reporting

Michele reviewed the fiscal 2013 crosswalk. There has been a concept change regarding the crosswalk. Columns 1 through 6 have been consolidated into 1 section. Columns 7-11 remain the same. Column 4, “Unobligated and Obligated Balance Withdrawn/Canceled,” is no longer needed. The justification is that the process for recording USSGL account 435000 cancellations and USSGL 439100 adjustments to indefinite authority is changing beginning in fiscal 2013. Beginning fiscal 2013, agencies that need to withdraw funds (cancel) without a warrant, and those that need to adjust their obligations without a warrant, will do so in the GWA Authority Transaction Module (ATM). It will no longer be done as a ‘transaction’ on the FMS 2108. Agencies are required, however, to still report those USSGL accounts on their ATBs. Agencies had further questions regarding the new process and how the FMS 2108 will be produced via CARS/STAR or ATM. Karen will arrange for a subsequent briefing of the topic at one of the next IRC meetings.

It was discovered some of the business lines were blank on the report and the issue will be corrected for the March release. In Column 4, “Appropriations to Liquidate Contract Authority and Borrowings,” USSGL account 413600, “Contract Authority To Be Liquidated by Trust Funds” with a beginning balance should not have the “P” domain value of the Prior Year Adjustment attribute. Beginning balances should never have a “P” domain value, only “X” domain values can carry forward. This will be corrected. Also, this crosswalk illustrates that the prior-year adjustment attribute has been removed from all proprietary accounts on the FMS 2108.

USSGL Crosswalk Reclassified Statements for Fiscal 2013 Reporting

Michele Crisman (FMS) reviewed the fiscal 2013 crosswalk for the Statement of Net Position, Balance Sheet, and Net Cost. Calculation lines, footnotes, and reciprocal categories will be corrected for the March TFM. The “F” domain value of the Reporting Type Code will be removed from the Reclassified Balance Sheet.

Roundtable discussion:

Eileen Parlow (FASAB) indicated that a new process for IRC meeting attendees is being enforced. Security is requiring that a tighter list of attendees be provided to them. They would like to avoid the situation, as best as possible, of people listed not attending. Therefore, future IRC meeting notices will extend the deadline of attendance confirmation until Tuesday afternoon, providing the final list to FASAB and Eileen’s staff by Wednesday at noon prior to the meeting.

Cindy asked for more information regarding the Statement of Spending subcommittee.

It was discussed that there are some discrepancies between the IRC handouts and those on the GTAS Web site. Michele indicated that the IRC handouts are the most up-to-date. Eric Schneider will look into the possibility of having the GTAS Web site updated once the March TFM is published.

Michele Crisman polled the agencies asking how many would be interested in seeing a GTAS live demo during an upcoming IRC meeting. Agencies responded positively to that, so Michele will arrange for it.

ATTENDEES:

Stephanie Pickerill, FMS
Ava Lun, FMS
Edwin Walker, FMS
Christine Chang, FMS
Tia Harley, FMS
Karl Foltz, FMS
Karen Metler, FMS
Eric Schneider, FMS
Bruce Phillips, FMS
Joseph Wang, FMS
He Shamaziz, USDA
Steve Ramey, SBA/OMB
Vickie Massey, FCC
Joseph Henry, SBA
Carol Gower, State
Cassandra Holman, GSA
Michael Ward, GSA
Cindy Scharf, Library of Congress
Hal Blitz, FMS
Eileen Parlow, FASAB
Marilyn Evans, Treasury
Diane Washington, DOI
Cassanita Wathu, Treasury
Gerhard Friske, VA
Danielle Christensen, Treasury
Jose Moreno, DOL
Fui-Chin Vicky Lou, Treasury
Jerome Commander, NASA
Bruce Henshel, Commerce
Donna Dull, NASA
Yong Sun, HUD
Dan Smith, PTO
April Machell, DOJ

Conference Line:
Carol Berg, BPD
Judy Sheppard, BPD
Jill Hearn, BPD
Richard Skinker, NRC
Amy Chen, VA

 


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