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

January 30, 2003

GENERAL ITEMS

Judy Yuran (FMS) opened the meeting and introductions were made. Judy indicated that the USSGL staff was currently dealing with some difficult projects and it was taking longer to resolve issues. She also emphasized the importance of agency input. Judy then summarized the agenda items, including the handout for Outlays Recorded on a Basis other than Cash, originally written by Bob Kilpatrick (OMB). She informed the agencies that USSGL account 4903 Authority Outlayed Not Yet Disbursed, was already being used, and Karen Metler (FMS) would be reviewing a scenario for TAFS 20X0550 Interest on the Public Debt and discussing changes for the P&F, SF-133, and the 2108. Kathy Winchester (FMS) would review GWA system non-expenditure transfer types. Judy mentioned that the FMS GWA system for SF-1151's will be mandatory beginning March 2003. Agencies will have to identify the types of transfers when entering SF-1151's in the GWA system.

HANDOUTS

• Outlays Recorded on a Basis other than Cash
• Draft USSGL scenario for TAFS 20X0550 Interest on the Public Debt
• GWA System Transfer Types
• Summary of Changes: FACTS II Attribute Table (2002/2003) Program and Financing Schedule
• Program and Financing Crosswalk Changes Updating September 2002 USSGL TFM
• SF-133 Crosswalk Changes for Fiscal 2002 and 2003
• FMS 2108 Crosswalk Changes for Fiscal 2002 and 2003

AGENDA ITEMS

USSGL Scenario for TAFS 20X0550 Interest on the Public Debt

Karen reviewed the scenario indicating that it included two new USSGL accounts. USSGL accounts 4122 Authority Adjusted for Interest on Public Debt Securities, which acts as a budgetary receivable, and 4903 Authority Outlayed Not Yet Disbursed. The latter account is specifically for use by the Bureau of Public Debt (BPD). Other agencies must have prior approval from FMS in order to use this account. Judy mentioned that USSGL account 4903 is reported on line 15 of the monthly SF-133. When moving amounts from USSGL account 4903 to USSGL account 4902, there is no impact on the SF-133. Jim Brady (EPA) asked why account 4903 was being used instead of account 4901. Judy referred him back to the handout on outlays and stated that there are instances where there needs to be an outlay shown. It can't be a payable (4901) because OMB wants to see the outlay. Judy also stated that Architect of the Capitol is the reason FMS is disclosing USSGL account 4903 to the agencies. Teresa Tancre (OMB) explained to Jim and the committee that this process is linking budget formulation and budget execution. Jim stated that he prefers another USSGL account number, i.e., 4908. USSGL account 4903 will be changed to 4908 effective fiscal 2004. Barbara Harbell (DOE) indicated the need to communicate with the FACTS II team in regard to the outlay edit. Karen clarified that had already been taken care of and mentioned again that there are very strict controls on the account. Judy stated that agencies should call if they have any questions.

GWA System Transfer Types

Kathy reminded the agencies that the GWA system for the SF-1151 is mandatory beginning March, and she believes there will be a steep learning curve. Agencies can contact the USSGL staff if there is something that does not meet their needs.

Kathy discussed capital transfers, indicating that they are probably the least type of transfer used. It is generally a revolving fund that transfers capital investments to the General Fund of the Treasury. Kathy reminded the committee that there is a scenario for capital transfers on the USSGL Web site.

The next type of transfer Kathy mentioned was reappropriation transfers. She indicated that this type of transfer may require legislative review, as they can be complicated. There are USSGL account transactions in Section III of the TFM. Teresa Tancre (OMB) informed the committee of an exhibit in the A-11 that shows the different transfers.

Kathy then covered appropriation transfers. The function of an appropriation transfer is to transfer current year authority. Kathy indicated that the agencies really need to look at the transactions, and the key word for appropriation transfers is current year authority.

Kathy then discussed balance transfers, which can be the most difficult type of transfer. With the present version of the SF-1151 matrix, the transfer of obligated and unobligated balances in allocation accounts is coded as a balance transfer in Treasury's system. Also, an unobligated balance transfer of prior year funds cannot extend fund availability. These transfers are reported as balance transfers and are reflected on line 2B of the SF-133 report. Jim Brady asked, in regard to balance transfers, if it was possible to move current year obligations. Kathy mentioned that it is possible, but you probably won't use a balance transfer SF-1151, but instead an appropriation transfer SF-1151. Often, the transfer legislation will determine the type of transfer.

Teresa agreed with Kathy, stating that OMB is currently making comments to Treasury on the matrix (that will be an appendix to the TFM guidance and provides basic USSGL guidance for each type of transfer), and allocation accounts. She also mentioned there will be changes to the A-11 for expired, unexpired, and new budget authority. STAR and the GWA system cannot handle transfers of new budget authority for allocation accounts. With the allocation accounts, agencies will need to identify in the comments section if it is new budget authority or just balances. Teresa reiterated that the appropriation language is important. USSGL account 4190 Transfers - Prior Year Balances is for expired only. Agencies will have problems with FACTS II if it is unexpired.

It was mentioned that USDA had problems with an appropriation transfer, from a single year to a multiple year. The single year had expired, and the wrong type of transfer was used. It should have been treated as a reappropriation transfer because the availability of authority was extended.

Teresa informed the committee that OMB was there to help. Agencies first need to talk with their agency budget office. They in turn can contact OMB. She mentioned the importance of communication during the budget season due to FACTS II edits. Agencies that have legislation showing they can transfer authority should do so before it expires and causes FACTS II problems.

Teresa informed the committee that there is currently a bill in the Senate that includes an across-the-board reduction. Record the reduction in the corresponding year with the correct public law reference so it crosswalks correctly to the P&F. It was mentioned that FACTS II had problems with zeros last year that were included in the public law number. This problem has been corrected.

Judy mentioned the scenario on continuing resolutions (CR), stating the policy had changed. Beginning in fiscal 2004, FMS will issue a warrant for the annualized amount authorized in CR legislation for agencies operating under a continuing resolution by the end of the first quarter. Jim asked if agencies needed to request an annualized warrant. Judy answered yes, and that agencies should attach detailed calculations for annualized amounts, or send a copy of their SF-132. A representative from NOAA stated that they received a fax from FMS stating that if they were still on a continuing resolution to submit that information now.

The question was asked of Teresa if there will be guidance for the across-the-board reduction. Teresa answered yes, and the guidance will also clarify which USSGL accounts to use; currently it is line 6E of the SF-133. OMB is hoping to clarify guidance in the 2003 revision to OMB Circular No. A-11, Appendix F, so as not to cause confusion.

A representative from USDA asked, in regard to allocation transfers, if there is no 2-digit prefix, would it be a regular appropriation transfer. Kathy said yes, or it could be a balance transfer. Look at the recipient account. At least one account has to include a 2-digit prefix to be considered an allocation transfer.

After a short break, Judy talked briefly about the projects the USSGL staff is currently working on. She mentioned that Tom Luter is currently under contract to help revise credit reform guidance. The crosswalk for the Statement of Financing is currently being updated, but is not final. The closing package elimination categories will be adding more accounts. If agencies have a concern about the accounts, please speak up.

In regard to transfers, Judy stated there will be more changes proposed soon.

Changes to Crosswalks and Attribute Table

Karen discussed changes to the FACTS II attribute table, and the P&F crosswalk indicating that the changes update the September 2002 TFM release. Bob Booker (DFAS) asked if the P&F changes were for fiscal 2002 only. Karen answered yes to the question.

Teresa stated that some agencies are still using USSGL account 4114 for general funds and USSGL account 4119 for special and trust funds. This is not appropriate.

The question was asked if refunds were to be reported to another line of the SF-133 other than line 3. The question was being asked because auditors requested that it be removed from that line. Teresa indicated that refunds are to be reported to line 3A1 and again referred agencies to Appendix F of the A-11. Karen reminded agencies that there is a scenario on the USSGL Web site for refunds in trust funds.

Karen then discussed crosswalk changes for the SF-133/Statement of Budget Execution and Budgetary Resources (SBR). To support USSGL entries for TAFS 20X0550 Interest on the Public Debt, USSGL accounts 4122 (lines 1A, 2A), and 4903 (lines 8A3, 15A) (note that the USSGL account 4903 will be changed to 4908 beginning fiscal 2004) were added to the SF-133/SBR crosswalk.

Toni Clark (FMS) briefly discussed the changes to the 2108 crosswalk for fiscal years 2002 and 2003. USSGL account 4136 Contract Authority To Be Liquidated by Trust Funds was added to columns 4 and 6 to support entries for trust fund guide contract authority scenarios 7 and 8. Toni informed the committee that the updated crosswalks were on the USSGL Web site.

CLOSING REMARKS:

Judy asked the committee to keep the USSGL staff informed of any issues/problems they may be having. She also indicated that Christine Chang (FMS) is working on Miscellaneous Receipts and is asking for volunteers for the sub-committee. Any interested parties should email or call Christine.

Teresa asked those present to please question the apportionment they receive from their agency examiners if they notice that it is wrong.

ATTENDEES

Judy Yuran, FMS
Toni Clark, FMS
Melinda Pope, FMS
Kathy Winchester, FMS
Karen Metler, FMS
Gwen Ferrell, FMS
Karl Foltz, FMS
Christine Chang, FMS
Dennis Detar, PTO
Kim Klein, NOAA
Phil Daniels, DOI
Christine Kent, DOT
Diane Washington, FCC
Barbara Harbell, DOE
Lynn Moaney, USDA
Bob Booker, DFAS
Dan McKay, FMS
Chris Ryson, ED
Paul Hoffman, USDA
Joseph Henry, SBA
Shashi Patel, NSF
Linda Rodgers, HUD
Joe McAndrew, TREAS
Tim Clower, TREAS
Michael Swanchara, GSA
Pete Babb, GSA
Teresa Tancre, OMB
Jim Brady, EPA
Cynthia Wilbur, OPM
Michael Long, OPM
Bob James, LOC
Eileen Angle, DOS
Joe Keady, USAID