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

April 10, 2003

GENERAL ITEMS

HANDOUTS

• Proposed Fiscal 2004 USSGL Account Attribute Required for FACTS I Reporting of Detailed Financial Information (not dated)
• Summary of Transfer Issues, dated 4/10/03
• Proposed Transfer Out/In Scenario, dated 4/10/03

AGENDA ITEMS

Marilyn Evans (FMS) stated that she presented the draft FACTS I attribute table at the previous IRC meeting. The IRC approved most of the changes proposed at that meeting. However, IRC members did not want to add accounts to split interest and related allowance by type of asset. Since that meeting, the USSGL staff consulted with the Financial Reports Division that agreed not to request the splits on the FACTS I. This decision reduced the number of proposed additions to the USSGL Chart of Accounts from 20 to 11. Marilyn reviewed the revised draft FACTS I attribute table.

Kathy Winchester (FMS) explained that while working on transfers of authority to the Department of Homeland Security we discovered that the USSGL crosswalk to lines 13 and 14 on the SF 133 is incomplete. OMB Circular No. A-11 requires that we report unpaid, obligated balances, transferred, net of spending authority from offsetting collections on these lines. Therefore, we will present two options for resolving this deficiency. The first option is to add the following USSGL accounts to capture the transfer activities for the existing accounts:

Some representatives expressed concern about adding five new budgetary accounts for these transfers. Although transfers of authority do occur each year, the transactions are recorded only once in each of the affected Treasury Appropriation Fund Symbols. Also, the additional five accounts would use up the remaining 4-digit account numbers available in the 42xx series and it was thought to be more important to keep these account numbers available for future OMB requirements. Additionally, a suggestion was made to use USSGL accounts from the 8000 memorandum series to facilitate this reporting. The IRC rejected using memorandum accounts for this activity.

The second option was to use an attribute with existing accounts. The IRC agreed and decided to go with the second option but modified it so that the Authority Type Attribute will have a domain value "T" or "K":

Agencies sending their FACTS II data via bulk file must fill in the Authority Type Attribute as either "T" or "K". However, if agencies submit the FACTS II data via the on-line system, the domain value "K" will be the default.

Marilyn Evans (FMS) reviewed the transfer scenario and an issue was raised regarding the crosswalk to the Statement of Financing. Marilyn will look into this further.

The IRC overwhelmingly approved the option adding attribute domain values "T " and "K" to Authority Type. The USSGL Division will issue a TFM Bulletin within a week to convey this change because of its immediate impact on fiscal 2003 FACTS II reporting beginning with second quarter reporting.

ATTENDEES

Judy Yuran, FMS/USSGL
Marilyn Evans, FMS/USSGL
Karen Metler, FMS/USSGL
Melinda Pope, FMS/USSGL
Karl Foltz, FMS/USSGL
Christine Chang, FMS/USSGL
Kathy Winchester, FMS/USSGL
Gwen Ferrell, FMS/USSGL
Keith Stith, FMS
Tricia Slaboda, FMS
Barbara Harbell, DOE
Eileen Parlow, DOD
Bob Booker, DOD
Wayne Hudson, DOD
Phil Daniels, DOI
Joe Keady, AID
Janet McLean, VA
Linda Rodgers, HUD
Traci Carroll, HUD
Monica Clarke, HUD
Michael Swinchera, GSA
Joe McAndrew, Treasury
Elodia Holzbar, DOC
Teresa Tancre, OMB
Christine Kent, DOT
Cindy Scharf, LOC
Joe Sorbera, Export-Import Bank
Cindy Wilbur, OPM
Bruce Crippin, State
James Eun, DHS
Greg Teets, DHS/FEMA
Margaret Chen, DHS/FEMA
Denise Robinson, FCC
Kotora Padgett, DOJ