U.S. Government Standard General Ledger Board and Issues Resolution Committee Meeting Minutes
USSGL Board Minutes
May 12, 2005
PLACE: Department of Transportation
400 7th Street, SW.
Room 3200
Washington, D.C.
TIME: 9:00 a.m. to 11:30 a.m.
PARTICIPANTS:
Judy Yuran, Financial Management Service
Toni Clark, Financial Management Service
Keith Mertz, Financial Management Service
Karen Metler, Financial Management Service
Gwen Marshman, Financial Management Service
Karl Foltz, Financial Management Service
Tranise Travis, Financial Management Service
Rita Cronley, Financial Management Service
Cheryl Dixon, Financial Management Service
Shadonna Broaddus, Financial Management Service
Traci Carroll, Department of Housing and Urban Development
Gregory Parker, Department of Housing and Urban Development
Donald Dispanet, Department of Housing and Urban Development
Valda Norris, Department of Justice
Elodia Holzbaur, Department of Commerce
Teresa Lampkin, Department of Transportation
Joe McAndrew, Department of the Treasury
Tesfaye Wyes, U.S. Agency for International Development
Warren Cottingham, Department of Homeland Security
Shashi Patel, National Science Foundation
Marilyn Evans, Department of Homeland Security
Cindy Scharf, Library of Congress
Kathy Sherrill, Department of Defense
Maryla Engelking, Department of Defense
Leon Fleischer, U.S. Nuclear Regulatory Commission
Eileen Parlow, Federal Accounting Standards Advisory Board
Cynthia Wilbur, Office of Personnel Management
Mariam Hooks, United States Patent and Trademark Office
Christine Kent, Office of Personnel Management
Jennifer Fleming, Department of Education
Ed Rauss
Janet Erbacher, U.S. General Services Agency
Lise Trumbull, U.S. General Services Agency
GENERAL ITEMS:
Judy Yuran (FMS) opened the meeting, introductions were made, and items on the agenda were presented to the IRC Board.
HANDOUTS:
USSGL Interactive Database (SID) Project
Balance Transfers - Unexpired Treasury Appropriation Fund Symbol (TAFS) to Expired TAFS (USSGL 4192)
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)
Proposal for Changes to USSGL Accounts Definitions and Accounting Transactions Pertaining to Special and Trust Funds That Receive Direct General Fund Appropriations
U.S. Government Standard General Ledger Voting Ballot #05-02
AGENDA ITEMS:
Gwen Marshman (FMS) presented the SID Project. SID is an interactive database that will be available on the internet. FMS will use the centered design approach to ensure that Federal agencies are able to navigate the USSGL document and Web site information more easily. Gwen mentioned that FMS has completed the analysis phase of the SID Project. The analysis phase entailed identifying the main user groups, conducting user field studies, reviewing user field study data, creating personas and user scenarios, and evaluating the existing USSGL Web site. The findings in this phase allowed us to conclude that 1) users need more effective ways of researching USSGL issues, 2) users depend on printing the USSGL TFM, and 3) the FMS maintenance process is cumbersome and outdated. The vision of the SID Project is to make the USSGL Web site easier to use, and the data more accessible, understandable, and reliable. Recommendations for the SID include 1) designing and implementing an intelligent search capability, 2) redesigning the USSGL Web site for better usability, 3) re-engineering USSGL update/publishing workflow, 4) providing useful file exports (XML, Microsoft Excel), and 5) promoting the USSGL Web site throughout the Federal Government. Gwen informed the USSGL Board that the next step for the Project is ready to move into the design phase, which will focus on redesigning the USSGL Web site, creating the USSGL database with user friendly administration for FMS maintenance, developing the interactive search capability, and intuitive and easy navigation. The Web site with the basic search capability is scheduled to be available in May 2006.
Keith Mertz (FMS) presented the Balance Transfers - Unexpired TAFS to Expired TAFS (USSGL 4192) Scenario. The scenario is proposing USSGL account 4192, "Balance Transfers - Unexpired TAFS to Expired TAFS" that was requested by the Department of Defense. The account is needed to allow for transfers from an unexpired TAFS to minimize the effect of foreign currency fluctuations in order to maintain the budgeted level of operations for such expired TAFS. The transaction is accomplished via SF: 1151: Nonexpenditure Transfer Authorization. Keith mentioned that an agency must receive OMB's approval before using USSGL account 4192. USSGL account 4192 "Unexpired" and 4192 "Expired" will crosswalk to line 2B, and, for the Program and Financing (P&F) Schedule, USSGL account 4192 "Unexpired" (only) will crosswalk to line 2235. Keith pointed out transactions 1, 2 and 5 that showed an upward adjustment, increases in value of obligations, and consolidation of actual net-fund resources. Keith asked if any other agency besides DoD thought they would use USSGL account 4192, and the Department of State responded that they may need to use it. Teresa Tancre (OMB) mentioned that any agency that wants to use USSGL account 4192 needs to speak with their agency budget examiner who will coordinate with the Budget Review Division. Rita Cronley (FMS) suggested that the Treasury Fund Symbols used in the scenario be changed to a DoD Fund Symbol since the scenario is focused on DoD only. Keith agreed to make the change to the scenario.
Karen Metler (FMS) presented the Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS related TAFS only) Scenario. Karen mentioned the actual scenario is 50 plus pages; however, the 1st three pages were discussed to give a brief overview. The scenario is proposing USSGL account 4320, "Adjustment for Change in Prior-Year Allocation of Budgetary Resources." The account balance represents the amount of adjustments made to the change in allocation of budgetary resources between certain trust fund and agency general fund funding sources and performing accounts. The activity only applies to the Bureau of Public Debt, Department of Health and Human Services, and Social Security Administration. The proposed account can only be used with prior OMB approval.
Rita Cronley (FMS) presented a FACTS II update. Rita mentioned that FMS sent a memorandum to agencies' CFOs discussing the certifying submissions of Year-End Budget Execution Data. The memorandum noted that FMS discovered many agencies need more than a week to certify their FACTS II submissions at yearend. FMS is looking for ways to improve the yearend reporting process and is asking agencies' CFOs to send their responses to the questions on the memorandum to both Rita Cronley and Chris Fairhall (OMB). Along with the memorandum, the agencies' CFOs also received a summary status of FACTS II submission by agency that gave the number of each agency's TAFS and the minimum, maximum, and average days needed to certify TAFS at yearend.
FACTS II reporting for the second quarter resulted with 95% of the agencies' TAFS being reported. Rita reminded agencies to report funds with $0 balances. This will help FMS and OMB complete their deadlines in a timelier manner. Results for the 1st and 2nd quarter FACTS II reporting are available on the FACTS II and OMB Web sites.
Important FACTS II 4th-Quarter Tentative Dates:
Friday, October 14, 2005 - FACTS II window opens
Wednesday, November 2, 2005 - FACTS II window closes at 4:00 pm est.
Wednesday, November 16, 2005, to December 2, 2005 - FACTS II revision period
Karen Metler presented the proposal for changes to USSGL accounts pertaining to special and trust funds that may receive appropriations from the General Fund of the Treasury via FMS 6200: Department of Treasury Appropriation Warrant. This activity is the exception to the rule. Generally, special and trust funds are funded by earmarked or dedicated receipts (recorded as revenues) that are deposited in a receipt account and then appropriated to the corresponding expenditure account. Treasury warrants are NOT processed for this activity. However, there are a few specifically identified special and trust funds that receive amounts appropriated directly to the special or trust fund expenditure account from the General Fund of the Treasury, via a Treasury warrant. OMB and FMS have identified and recognized that these are the only special and trust funds permitted to record USSGL 4119, 3100, 3101, 3107, and 5700, pertaining to appropriations received. As a result, those USSGL account definitions have been modified to accommodate this activity. Furthermore, all related USSGL accounting transactions have been modified. USSGL account transaction modifications are effective fiscal 2006, beginning October 1, 2005. USSGL transaction modifications are effective immediately (fiscal 2005). Refer to the handout for specific TAFS currently identified in FACTS II that are permitted to record USSGL 4119.
Eileen Parlow (FASAB) made a suggestion to the proposed definition for USSGL account 3100, "Unexpended Appropriations - Cumulative" to better clarify the definition. Karen will make the change to the proposed definition and the voting ballot will be sent back out to the USSGL Board on May 13, 2005.
Judy mentioned that at the end of June 2005 the USSGL TFM Supplement will be published without the FY 2006 crosswalks, because the USSGL Division is waiting for the release of OMB's Form and Content. Once OMB's Form & Content is released, the USSGL Division will release the FY 2006 crosswalks.
CLOSING REMARKS:
Gwen reminded the USSGL Board that the deadline for the voting ballot will be close of business May 24, 2005. Gwen will make the revision to USSGL account 3100 proposed definition and send the voting ballot back out on May 13, 2005.
