U.S. Government Standard General Ledger
Issues Resolution Committee (IRC) Meeting Minutes
March 29, 2012
This meeting was held at the Government Accountability Office, 441 G Street NW., Room 7C13, Washington, DC.
Kathy Winchester (FMS) opened the meeting and reviewed the agenda. Introductions were made.
Capital Transfers, Effective for Fiscal 2013
Proposed USSGL Account Modifications
GTAS, A Trial Balance Reporting System
Discussion on “F99” and “G”
FECA Cycle for Appropriated Agencies
Guide for Basic Accounting and Reporting, Updates to Federal Employees’ Compensation Act (Workers’ Compensation), Effective Fiscal 2013
Appropriated Trust or Special Fund Receipts Derived from “Unavailable” and “Available” Trust or Special Fund Receipt Accounts
Sherry Pontell (FMS) presented the addition of Section II to the current "Capital Transfers" scenario on the USSGL Web site. This section shows the accounting transactions, in a liquidating account, for the movement of any excess unobligated balances at yearend to a General Fund Receipt Account. Currently, TFM Volume I, Part 2, Chapter 4700, "Agency Reporting Requirements for the Financial Report of the United States Government" (I TFM 2-4700) instructs agencies to use trading partner code "99" strictly for recording transactions with the General Fund of the Treasury (General Fund). However, this is incorrect and not in agreement with USSGL guidance. The agency should use its own department code so that the General Fund can identify the transaction for elimination purposes. The new section in the Capital Transfers scenario shows the proper use of the agency department code as the trading partner. I TFM 2-4700 is being updated to correct this inconsistency. The scenario will not be effective until fiscal 2013 because it includes changes stemming from the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS), for example, the six-digit USSGL accounts and the GTAS attribute table. However, the guidance has been in effect, and agencies should not be using “99” as the trading partner for their transactions with a General Fund Receipt Account. Sherry requested that agencies review the content and forward any comments to her.
Sherry also proposed the modification of three related Capital Transfer accounts that are effective for fiscal 2013. The justifications are to ensure consistency among the Capital Transfer terminology, as well as consistency in the General Fund Receipt Account terminology. No objections were made.
Carolann Marker (FMS) presented upcoming changes being implemented through GTAS related to yearend cancellations and adjustments. Carolann explained that currently, yearend cancellations (USSGL account 435000, “Canceled Authority”) and adjustments to indefinite authority (USSGL account 439100, “Adjustments to Indefinite Appropriations”) are captured on the Federal Agencies' Centralized Trial-Balance System (FACTS II) trial balances, and crosswalk to Column 4, “Unobligated and Obligated Balance Withdrawn/Canceled” of the FMS 2108: Yearend Closing Statement. When USSGL accounts 435000 and 439100 crosswalk to the FMS 2108, they act as a “transaction” in Treasury’s central accounting system, which triggers the withdrawal of fund balance from the reporting Treasury Appropriation Fund Symbols (TAFS). This is because FACTS II is a combination of a trial balance system and a “transaction” reporting system. However, GTAS will be a trial balance system only. The “transaction” type activity will not occur in GTAS. Therefore, USSGL accounts 435000 and 439100 will no longer trigger the removal of fund balance. Instead, beginning in fiscal 2013, agencies will be required to accomplish all yearend cancellations and adjustments to indefinite authority in the Authority Transaction Module (ATM).
The impacts of this change are that USSGL accounts 435000 and 439100 no longer crosswalk to the FMS 2108 and Column 4 has been removed from the crosswalk. Agencies still must report these USSGL accounts on their GTAS trial balances. The accounting is not changing, just the mechanism by which the transactions will be accomplished.
Agencies should cancel and adjust the balances before reporting the period 12 GTAS ATBs so that the ATBs match the GTAS Super Master Account File (SMAF). The cancellations and adjustments processed in the ATM will update the GWA account statement, and the GTAS SMAF will reflect the GWA balances.
In addition, agencies should ensure that all users who need access to the GWA System are properly enrolled. User roles in the GWA ATM application differ from the current user roles in FACTS II. ATM only has one user role, whereas FACTS II currently has four user roles. See the GWA Web site for more information (http://www.fms.treas.gov/gwa).
Christine Chang (FMS) began a discussion on trading partner “F99” versus trading partner “G.” FMS is in the process of defining and distinguishing between the two. Currently, Reciprocal Category (RC) 29 contains both nonreciprocating components and General Fund components. The proposal is that agencies would only report a “G” if the General Fund entity (when in existence) records a corresponding opposing USSGL account to the agency’s USSGL account. Once the General Fund entity is established, the General Fund component (“G”) will be removed from RC 29. RC 29 will be for nonreciprocating USSGL accounts only, and that activity will be captured as “F99.”
The provided handout listed all USSGL accounts currently in RC 29. It highlighted the few USSGL accounts that currently are identified as being General Fund related. Some of the highlighted accounts are not limited to “G” only but may also be Federal “F.” Other accounts may be limited to “G” only, such as USSGL account 101000, “Fund Balance With Treasury.”
Christine requested that all agencies review the accounts carefully, as well as the reasons for the proposal of “F99” versus “G,” and email her any additional comments or concerns.
Then, Christine discussed the updated comprehensive Federal Employees’ Compensation Act (FECA) guidance. She reviewed the current FECA cycle for appropriated agencies, which includes quarterly estimates, annual chargebacks, and adjustments to actuals. The scenario illustrates when an agency records an unfunded payable and expense against the Department of Labor’s (DOL’s) unfunded receivable and revenue, and then the future funding as it occurs. It reinforces that the agency does not record a budgetary payable/obligation unless the resources are available and apportioned (funded). The scenario also illustrates how DOL uses reimbursements from prior claims from other agencies to fund current-year FECA claims.
Changes to the scenario are as follows:
Years X1 and X2 are now referred to as Year 1 and Year 2.
Page 2, Begin/End for USSGL accounts 540500 and 540600 is “E” only.
Page 3, USSGL accounts 540500 and 540600, line 32 was removed from the Balance Sheet and line 9.2 was removed from the Reclassified Balance Sheet.
The proposed definitions of USSGL accounts 132000, 132100, and 540500 were slightly modified. USSGL account 540900 (contra) was added.
Page 16, 35, and 52: The DOL budgetary anticipated transaction was removed. This transaction is not necessary since the agency will not be collecting the reimbursements for another 2 years, and the anticipated accounts will close at yearend.
Page 17, 35, and 52: The DOL unfilled customer order transactions were removed. In order for DOL to record unfilled customer orders, the reciprocal agency would need to record an obligation (USSGL account 480100), but the agency cannot record an obligation because, at this point in time, it is still unfunded. Therefore, budgetarily, the agency does not need to record anything at this point.
Refer to the updated scenario that will be posted to the USSGL Web site in the next week or so.
Because of time constraints, the “Appropriated Trust or Special Fund Receipts Derived from ‘Unavailable’ and ‘Available’ Trust or Special Fund Receipt Accounts” scenario will be discussed at the next IRC Meeting, which is currently scheduled for April 12, 2012.
Katherine Winchester, FMS
Melinda Pope, FMS
Karen Metler, FMS
Michele Crisman, FMS
Christine Chang, FMS
Ava Lun, FMS
Melanie White, FMS
Sherry Pontell, FMS
Karl Foltz, FMS
Carolann Marker, FMS
Rita Cronley, FMS
Gregory Keel, FMS
Steve Raimey, SBA
Casey McAllister, DOJ
Eileen Parlow, FASAB
Diane Washington, DOI
Vickie Massey, FCC
Parker Hill, DOI
Ellie Ogun, NASA
Jerome Commander, NASA
Dan Smith, PTO
David Thomas, VA
Maryla Engelking, DOD
Janice Alexander, NSF
Jerry Shea, VA
Webster Coleman, DOL
Jose Moreno, DOL
Cecily Rayburn, DOL
Teresa Tancre, OMB
Marilyn Evans, Treas
Cindy Scharf, LOC
Joseph Henry, SBA
Vicky Liu, Treasury
Christine Pham, DOC
Yong Sun, HUD
David Surti, DHS
Michael Ward, GSA
Teresa Lampkin, DOT
Drena McDaniel, DOT
Bethany Williams, DOE
Michelle Abigail, NRC
Karen Hunter, SSA
Mark Graham, SSA
Junghee Gogue, SSA
Letha Holliday, SSA
Ana Labador, SSA
Gale McSherry, SSA
Briana Yoho, SSA
Debbie Huck, BPD
Terri Rollins, BPD
Jill Hearn, BPD
Carol Berg, BPD
Cindy Perry, DHS
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