U.S. Government Standard General Ledger Board and
Issues Resolution Committee Meeting Minutes

USSGL Board Minutes

April 29, 2004

PLACE: Department of Transportation
400 7th Street, SW
Room 3200
Washington, D.C.

TIME:9:00 am to 11:30 am.

PARTICIPANTS:

Judy Yuran, Financial Management Service
Shadonna Broaddus, Financial Management Service
Toni Clark, Financial Management Service
Christine Chang, Financial Management Service
Gwen Marshman, Financial Management Service
Karl Foltz, Financial Management Service
Shujaat Kahn, Financial Management Service
Karen Metler, Financial Management Service
Keith Mertz, Financial Management Service
Melinda Pope, Financial Management Service
Kathy Winchester, Financial Management Service
Rita Cronley, Financial Management Service
David Burgman, Financial Management Service
Joseph Wong, Financial Management Service
Don McKay, Financial Management Service/Agency Services
John Emery, Financial Management Service/Agency Services
Thurman Solomon, Financial Management Service/Agency Services
Teresa Tancre, Office of Management and Budget
Judith Twitty, Social Security Administration
Leroy Chester, Social Security Administration
Junghee Gogue, Social Security Administration
Damon Sutton, Health and Human Service
Paul Ineimberem, Health and Human Service
Christine Kent, Department of Transportation
Teresa Lampkin, Department of Transportation
Cynthia Wilbur, Office of Personnel Management
Kathy Sherrill, Department of Defense
Bruce Henshel, Department of Commerce
Charles Hores, Department of Education
Veronica Freeman, Department of Labor
Marilyn Evans, Department of Homeland Security
Warren Cottingham, United States Coast Guard
Traci Carroll, Department of Housing and Urban Development/FHA
Donald Dispamet, Department of Housing and Urban Development/FHA
Linda Rogers, Department of Housing and Urban Development/FHA
Joe Keady, Agency for International Development
Leon Fleischer, Nuclear Regulatory Commission
Barbara Harbell, Department of Energy
Janet Winchester, Veterans Administration
Aida Garner-Middleton, Department of State
Joseph Henry, Small Business Administration
Leslie Godsey, Small Business Administration
Godwin Okord, Federal Communication Commission
Earl Barnes, General Service Administration
Rebekah Armistead, General Service Administration

Meeting handouts:

The following handouts were available:

• GFRS Key Dates
  
  
• USSGL Transmittal Letter - Supplement No. S2, TFM Category Summaries Report
  
  
• USSGL Voting Ballot #04-02
  
  
• Reductions - Power point slides
  
  
• USSGL Board Presentation, Programs Subject To/Exempt From Apportionment
  
  
• Commitments - Exempt From Apportionment - Power Point Slides
  
  
• Extensions of availability other than reappropriations expired TAFS to unexpired TAFS
  
  
• Extensions of Availability of Unobligated Balances - Power Point Slides
  
  
• Proposed Changes to Memorandum USSGL Accounts 8801 "Offset for Purchases of Capitalized Assets" and 8802 "Purchases of Capitalized Assets"
  
  
• Proposed Changes to USSGL Account 1010, Fund Balance With Treasury

Presentations and Discussions:

Judy Yuran (FMS) opened the meeting with an overview of topics to be discussed and introductions. During the introduction, Teresa Tancre (OMB) mentioned that on the OMB Web site www.whitehouse.gov\omb\reports, agencies can now find FACTS II information crosswalked to the P&F schedule. This will be done on a quarterly basis.

USSGL Treasury Financial Manual (TFM) Update

Gwen Marshman (FMS) gave an overview of how the USSGL TFM is set up. She went over various sections to help the users get a better understanding of the layout of the TFM. She stated that we plan to develop an interactive USSGL web based system that will be easier to use than the current layout of the TFM.

Governmentwide Financial Report System (GFRS) Update

Dave Burgman (FMS) stated that the GFRS system will go live sometime in June 2004. Information packets have been mailed out inviting agencies to attend demonstration sessions. He highlighted key dates for GFRS. On May 19 & 27, there will be demonstration sessions for all agency CFOs and IGs. On June -August 3, there will be hands-on training sessions for agencies. On June 2-August 6, agencies are required to input their 2003 data. On September 7, GFRS module 1 opens for FY 2004. On October 1, remaining GFRS modules open and, on November 18, agencies are required to submit their reporting. He encouraged all GFRS users to sign up for training. TFM guidance for the Closing Package is in the editing process. It is scheduled to go out to the agency on April 30, 2004, for comments, and agencies will have two weeks for review. The final TFM will go out at the end of May. Judy noted that the crosswalks for the Closing Package will only be in USSGL TFM, Section VI rather than repeated in the Closing Package TFM.

Rescission/Reduction

Kathy Winchester (FMS) stated that due to changes made in June, 2003 to OMB Circular No. A-11, most of the USSGL rescission/reduction accounts would have definition and title changes effective for FY 2005. The June 2003 Circular No. A-11 redefined the term "reduction" to include rescissions, across-the-board reductions, and sequestrations. Along with the change to the reduction definition, OMB also adapted the SF 133: Statement of Budget Execution and Budgetary Resources, to eliminate the need for a distinction between the different types of reductions. For example, in FY 2003, the OMB required rescissions be shown on line 6B while across-the-board reductions were to be reflected on line 6E. For FY 2004 and beyond, the title for line 6B has been changed to "Enacted reductions" and will include all types of reductions. Line 6E will no longer include reductions related to rescissions, across-the-board reductions, or sequestrations, thus separate USSGL accounts to capture that information are no longer required. USSGL accounts 4386, "Authority Permanently Unavailable for Obligation Pursuant to Public Law Special and Trust TAFS Designated by Treasury as 'Available' " and 4396, "Authority Permanently Unavailable for Obligation Pursuant to Public Law" are proposed for deletion beginning in FY 2005.

Although OMB collapsed the reporting for the different types of reductions, it separately classified reductions as either temporary or permanent. This Circular No. A-11 change resulted in changes to the FY 2004 SF 133 format so that temporary reductions are recorded on line 5. Permanent reductions remain on SF 133, line 6. Prior to the format change for FY 2004, all reductions were recorded on SF 133, line 6. In summary, the titles and definitions of the following USSGL accounts have been changed:

• 4382, "Temporary Reduction - New Budget Authority"
  
  
• 4383, "Temporary Reduction -Prior-Year Balances"
  
  
• 4392, "Permanent Reduction - New Budget Authority"
  
  
• 4393, "Permanent Reduction -Prior-Year Balances"
  
  
• 4123, "Amounts Appropriated From Specific Treasury-Managed Trust Fund TAFS Reclassified - Receivable - Temporary Reduction"
  
  
• 4124, "Amounts Appropriated From Specific Treasury-Managed Trust Fund TAFS Reclassified - Payable - Temporary Reduction"
  
  
• 4168, "Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction"
  
  
• 4384, "Temporary Reduction Returned by Appropriation"
  
  
• 4133, "Decreases to Indefinite Contract Authority"
  
  AND
  
  
• 4143, "Decreases to Indefinite Borrowing Authority" have been changed.

USSGL accounts 4386, "Authority Permanently Unavailable for Obligation Pursuant to Public Law Special and Trust TAFS Designated by Treasury as 'Available' " and 4396, "Authority Permanently Unavailable for Obligation Pursuant to Public Law" have been deleted.

Teresa Tancre, OMB added that a comprehensive SF 133 and SF 132 format change will be effective for FY 2005. A concern was raised during the meeting that if there is a difference between the SBR and SF 133, the auditors will have a very difficult time. Please note that subsequent to the Board meeting, the effective date for the comprehensive changes to the SF 132 and SF 133 was changed to FY 2006 to allow for related Form and Content changes to the SBR.

Programs Exempt from Apportionment

Karen Metler (FMS) proposed two new USSGL accounts 4690, "Anticipated Resources - Programs Exempt from Apportionment," and 4720, "Commitments - Programs Exempt From Apportionment." Currently the USSGL does not have accounts that would support SF 133 line 9B: "Unobligated Balance - Exempt From Apportionment" for recording commitments and anticipated resources in programs that are exempt from apportionment. In order to have a proper crosswalk to SF 133, new USSGL accounts are needed to accommodate those programs that are exempt from apportionment. Note that both new USSGL accounts will crosswalk to SF 133 line 9B; however, any balances remaining in USSGL 4690 at yearend must be zero.

Balance Transfers

Karen stated that a new USSGL account was needed to capture nonexpenditure balance transfers that extends the period of availability of expired balances but does not meet the definition of a reappropriation. Current USSGL accounts do not support P&F line 2230 for this activity. The transfer is accomplished via SF 1151: Nonexpenditure Transfer Authorization, and transfers authority from an expired TAFS to an unexpired TAFS. OMB Circular No. A-11 (2003) Section 121.10 differentiates between extensions of availability of unobligated balances as either new budget authority (reappropriations) or balance transfers. Proposed new USSGL account 4191, "Balance Transfers - Extensions of Availability Other than Reappropriations" supports the latter. Current USSGL account 4190, "Transfers - Prior Year Balances" cannot be recorded for this activity because the FACTS II TAFS Status for that account is "U" only (for "Unexpired"). It is very rare to have a transfer of unobligated balances from an expired to unexpired TAFS; therefore, expanding USSGL account 4190 to include "U/E" could lead to errors. In addition, the P&F Schedule has different requirements for reporting "unexpired to unexpired" and "expired to unexpired". The new USSGL account 4191, "Balance Transfers - Extension of Availability Other Than Reappropriations" will be assigned a TAFS Status of "U/E".

Memorandum Account Changes

Keith Mertz (FMS) presented proposed changes to memorandum accounts 8801 and 8802. The titles will be changed to "Offset for Purchases of Assets" and "Purchases of Assets". The definition of USSGL account 8801 was changed to "Offset activity recorded in USSGL account 8802, "Purchases of Assets". This account will offset purchases of assets recorded in USSGL account 8802 during the year. USSGL account 8802 closes into this account at yearend." The definition of USSGL account 8802 was changed to "To record purchases of assets during the year. This account must record all transactions involving the purchase of assets. USSGL account 8801 closes into this account at yearend." Please note that subsequent to the SGL Board meeting, the proposed changes to USSGL accounts 8801 and 8802 were rescinded.

Rescinding Proposal for Creating USSGL Account 1910, "Warrants Receivable Under a Continuing Resolution (CR)"

Melinda Pope (FMS) stated that on April 15, 2004, a new USSGL account 1910 was proposed to the IRC. It was created in order to meet agency requests for an account that captures the amount of Fund Balance With Treasury to be received under a CR when a warrant is not issued. During the presentation, a majority of the IRC members indicated that the new account was not necessary. The representatives from both OMB and FASAB also agreed that the new account was not necessary. However, there was discussion regarding negative fund balance during the CR. It was recommended a footnote explanation to the statement would suffice. USSGL will submit a recommendation to OMB to update Circular No. A-11 to include language that a negative fund balance is acceptable during a CR.

Closing Remarks:

Judy closed the meeting by thanking the Board for another successful year.