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

April 6, 2006

GENERAL ITEMS:

Judy Yuran (FMS) opened the meeting and introductions were made. Judy noted items on the agenda to be discussed.

HANDOUTS:

• Draft USSGL Guide to Cancellations (Cheat Sheet)
  
  
• Draft Accounting for Expired and Canceled Authority for Agency Managed Special or Trust Funds (Unavailable Receipts) Scenario
  
  
• Advance Issue Raised From Tie-Point Project
  
  
• Draft Proposed Modification USSGL Accounts (Effective Fiscal 2007)
  
  
• Partial Cancellation - Cancellation of Program with Delivered and Undelivered Orders (No-Year TAFS with "Definite" Authority) Scenario
  
  
• Draft Specific Agency Trust or Special Fund Expenditure Accounts That Have Relationships With Invested Accounts: 1) Return of Fund Balance and 2) Reversal of Receivable/Payable Amounts Scenario
  
  
• Cancellations Draft Summary of Proposed New and Modified USSGL Accounts (Effective Fiscal 2007, Available for Early Implementation Fiscal 2006)

AGENDA ITEMS:

Michele Crisman (FMS) began her review of the issue with tie-points by asking if agencies had problems with disbursements-in-transit and the reporting cycle. There was general discussion and it was decided that disbursements-in-transit will be a valid exception in tie-point number five.

Karen Metler (FMS) reviewed the handout for four USSGL accounts proposed for modification. These accounts, originally established for specific trust funds, will now include other special and nonrevolving trust funds.

Karen then reviewed the cancellation cheat sheet stating that it will be on the Web site once it is finalized. She also stated that the cancellation scenarios presented today are in draft and the USSGL staff is looking for comments from the agencies. Following a general discussion on the cheat sheet, Karen stated that it may be necessary in some instances for the USSGL staff to talk with agencies individually concerning their particular situation.

Michele reviewed the scenario on partial cancellations pointing out that the definition for USSGL account 2960, "Accounts Payable From Canceled Appropriations," may need to be modified. There was some general discussion on the affects of partial cancellations and Teresa Tancre (OMB) pointed out that this scenario is very rare. Therefore, agencies should consult with OMB before using it to ensure that the appropriations language is interpreted properly.

Toni Clark (FMS) reviewed the scenario on cancellations for special and trust funds, unavailable receipts, stating that a warrant is required to return the amounts to the associated unavailable receipt account.

Karen reviewed the final scenario on cancellations, special and trust fund expenditure accounts that have relationships with invested accounts, stating that the scenario illustrates: 1) the return of fund balance and 2) reversal of receivable/payable amounts.

CLOSING REMARKS:

There was a brief discussion on the release of the new USSGL Web site, including the U.S. SGL Interactive Database (SID). July is the tentative release date for Sections I & II of the USSGL TFM supplement.

Teresa stated that the difference reports between the Budget and SF 133s are available on the OMB Web site, along with the nonexpenditure transfer information from GWA.

ATTENDEES:

Judy Yuran (FMS)
Michele Crisman (FMS)
Kathy Winchester (FMS)
Keith Mertz (FMS)
Karen Metler (FMS)
Karl Foltz (FMS)
Toni Clark (FMS)
Christine Chang (FMS)
Marilyn Evans (DHS)
Melinda Pope (FMS)
Teresa Lampkin (DoT)
Barbara Harbell (DoE)
David Surti (USDA)
Lynn Moaney (USDA)
Christine Chang (DoT)
Webster Coleman (DoL)
Traci Carroll (HUD)
Donald Dispanet (HUD)
Al Buck (USAID)
Tesfaye Wyes (USAID)
Maryla Engelking (DoD)
Kathy Sherrill (DoD)
Martha Cooper (DFAS)
Leon Fleischer (NRC)
Patrice Cousins (NSF)
Teresa Tancre (OMB)