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

May 1, 2003

GENERAL ITEMS

Judy Yuran (FMS) opened the meeting and introductions were made. Judy stated agenda items were: 1) Technical change to USSGL account 4399 Special and Trust and Refunds Temporarily Precluded from Obligation, 2) Scenario to support new budgetary account for Social Security Administration Limitation on Administrative Expenses (LAE) Trust Fund, 3) New proprietary account for Asset Activity Summary, and 4) Readdress FY 2004 requirements for reporting transfers of Spending Authority from Offsetting Collections.

HANDOUTS

• Draft Technical Change Proposed for USSGL Account 4399
• Draft Scenario: Accounting for Social Security Administration Limitation on Administrative Expenses (LAE) Trust Fund
• Draft New Proposed USSGL Account 8801 - Asset Activity Summary
• Revised Draft Fiscal 2004 USSGL Account Attributes Required for FACTS I - June 2003

AGENDA ITEMS

Technical Change Proposed for USSGL Account 4399

Karen Metler (FMS) presented a new title and definition for the account as shown in the handout. Karen explained that this account is an offset account that precludes specified resources from obligation. In the original scenario, presented last year, account 4399 was established to preclude refunds that are included as a resource on SF-133 line 3 from obligation on SF-133 line 5. As proposed, this account will also preclude recoveries, which are part of SF-133 line 4 resources, from obligation on SF-133 line 5.

Eileen Parlow (DoD) asked that Karen modify the proposed definition and specify the account to which account 4399 will close at year-end. Karen stated that she could not specify an account to close to since it can be different depending upon the fund's resources and legislation. Some Treasury Appropriation Fund Symbols (TAFSs) will close 4399 to USSGL 4394 while other TAFS will close to USSGL 4397. When this was explained, Eileen expressed concern that agency systems would not be able to differentiate which account to close to. Teresa Tancre (OMB) and Karen agreed to make certain that the 4399 account balance within one TAFS would close to only one USSGL and would therefore not close to multiple USSGLs. It was agreed that if the closing is determined by the TAFS, systems can use the TAFS to make the closing distinction. Eileen agreed that the definition should not specify the closing account since it can vary. Karen will incorporate the new title and definition into the scenario that was presented last year for USSGL 4399.

Karen Metler (FMS) presented a draft scenario "Accounting for Social Security Administration Limitation on Administrative Expenses (LAE) Trust Fund." Karen explained that the original scenario on these particular trust to trust expenditure transfers was posted on the USSGL Web site in May 2002. The reason for today's presentation is to accommodate budgetary receivables in USSGL account 4225 that support unobligated balances remaining in an expired LAE account. A specific law permits these unobligated balances supported by the receivable to be transferred to a LAE no-year account.

Karen proposed USSGL account 4199 Transfer of Expired Expenditure Transfers Receivable. The transfer is not accomplished via SF-1151 or SF-224 and thus does not move Fund Balance with Treasury. It is a USSGL entry only. The new account will flow to SF-133 line 2B and a new line will be created on the P&F in the no-year account to capture the activity appropriately. Karen indicated that no one from the Social Security Administration was present in today's meeting but that they agreed to the proposed account. The IRC members present agreed to accept the account as proposed.

Karen asked if any other agencies that had LAE accounts had seen a need for a similar account. No one responded.

New Proposed USSGL Account 8801 - Asset Activity Summary

Judy read the proposed change in definition and stated that is was to be an offset to the existing USSGL 8802 Purchases - Assets account. Eileen asked that the title also be amended to: Offset of Purchases - Assets. Other IRC members agreed. After considerable discussion the group consensus was to change the definition to the following: To offset activity posted to USSGL account 8802. Do not track activity in related allowance and accumulated depreciation accounts.

Discussion of Transfers of Spending Authority from Offsetting Collections

Judy explained that in the last IRC meeting, IRC members voted to create new domain values for the FACTSII Authority_Type attribute to capture spending authority from offsetting collections activity transferred from one TAFS to another TAFS. USSGL staff proposed new accounts but IRC members voiced concern over the dwindling number of accounts available for new activity.

Teresa Tancre (OMB) stated that the IRC seemed to think that this activity was specific to creation of the Department of Homeland Security (DHS), when in fact it is not. Although the disconnect in the crosswalks to the SF-133 was found because of the DHS transfers, other agencies' accounts can similarly transfer, and the DHS is likely to have more transfers as its mission is more closely defined.

Teresa expressed concern over budget execution since other transfers have been segregated by USSGL accounts while these transfers were voted to be segregated by attributes. Teresa would like transfers accounted for consistently. Also, OMB does not want the new transfer domain values "K" and "T" to remain in the FACTSII Authority_Type Attribute. Judy stated that she had phone calls asking if authority type "S" could be deleted now that there was "K" and "T". Judy explained that values "K" and "T" are not truly attributes of authority type, and are only there to facilitate transfers. The true authority type attribute value "S" should remain as it is used for other specific transactions. Teresa asked the IRC to reconsider establishing new accounts for the subject transfer activity or at least to add an entirely new attribute for transfers.

When asked about the difficulty involved in creating either an entirely new attribute or new accounts, Keith Stith (FMS) indicated he felt that from a system's perspective it was easier to add new accounts. Adding a new attribute would change the foundation of the FACTSII data model and have a rippling effect throughout FACTSII. OMB's MAX system would be affected in much the same way. However, more importantly, agency systems, all agency systems would have to be modified to collect this new attribute, whether the agency would have need to report this type of transfer activity. The existing data model, as well as system logic would more easily handle the addition of new USSGL accounts.

Eileen stated she was still uncomfortable using so many more of the remaining USSGL budgetary accounts. Teresa agreed that, at some point, the USSGL will need to address the dwindling availability of budgetary numbers but countered that there are some numbers remaining. Eileen suggested the 423X series and Judy stated the 429X series was also available.

Keith asked if there was a consensus of everyone to go with new accounts instead of a new attribute. Judy took a vote and the majority agreed to go with new accounts for Fiscal 2004 reporting. For Fiscal 2003 reporting, agencies should continue to use the new attribute domain values of "T" and "K" established within the FACTSII Authority_Type attribute. Judy stated the USSGL staff would propose USSGL accounts for use in FY 2004 reporting.

Eileen asked if there was some way to transfer accounts without posting all the transfers but instead doing some type of reclassification. Kathy Winchester (FMS) stated that Treasury central accounting could handle this but that OMB usually needs it separated for budget presentation either because only pieces of accounts are moving or for political reasons.

Other Topics:

A-11 Changes

Judy mentioned that rescissions and reductions would be streamlined in the new OMB Circular No. A-11 expected to be released in July, 2003. Teresa stated that OMB's focus will no longer be on distinguishing between "a rescission" and "a reduction" but will instead focus on distinguishing between temporary and permanent reductions. Temporary reductions, reductions in special and trust funds and reductions of spending authority from offsetting collections, will be reflected on SF-133 line 5. Permanent reductions, reductions of general fund appropriations, will be reflected on SF-133 line 6B. The USSGL staff does not intend to delete or change accounts until at least one reporting period is completed with the new guidance. However, USSGL staff will change the FY 2004 crosswalks to comply with the new guidance.

Teresa stated that USSGL account 4590 will be split for quarterly reporting between SF133 line 9B and 10A. The FACTSII Availability attribute values of Current and Subsequent will be used to distinguish amounts for the individual lines. Current amounts belong on 9B, while subsequent amounts belong on 10A.

Barbara Harbell (DOE) asked about the requirements for text along with Category A apportionments. Keith stated that OMB will provide program identifiers to FACTSII so agencies will need to identify starting in FY 2004. Teresa said the requirement is not presently written in the Draft A-11 as mandatory, but that it is strongly recommended. Jeff Hoge (FMS) and Chris Fairhall (OMB) will present information at the next AGA meeting in Washington, DC.

Teresa also mentioned that in FY2004, OMB will add new edit checks. The five existing edit checks are performed on: 1) Total obligations; 2) Unobligated balance, start of year; 3) Unobligated balance, end of year; 4) Obligated balance, start of year; and 5) Obligated balance, end of year. The new checks have not been selected, but she will let the IRC know when they are.

Teresa noted that Schedule I - Unfunded Contract Authority has been deleted. Instead, the Program and Financing Schedule will capture this data on memo lines. OMB does not expect the memo lines to be supported by the USSGL. Instead, data reported on these lines will be crosschecked with FACTSII record type 7 codes.

Judy noted that the 2004 Program and Financing Schedule 88XX lines that have refund accounts will need to indicate either a federal or non-federal transaction partner.

Revised Draft Fiscal 2004 USSGL Account Attributes Required for FACTS I - June 2003

Marilyn Evans (FMS) explained the listing was updated with changes made at the last IRC meeting. Eileen asked why the Gains and Losses on Disposition of Assets is coded as non-federal. Barbara said because the other side would not be reporting the gain or loss. Bruce Henshel (Commerce) stated he was concerned because it would require an agency to revalue its asset before they sell it. Bruce asked that this change not be made until more research had been completed. Judy stated the change would be made now, but a presentation on an alternative would be considered.

Judy concluded the meeting and thanked everyone for attending and providing such valuable input.

ATTENDEES

Judy Yuran, FMS
Marilyn Evans, FMS
Toni Clark, FMS
Melinda Pope, FMS
Kathy Winchester, FMS
Karen Metler, FMS
Gwen Ferrell, FMS
Karl Foltz, FMS
Christine Chang, FMS
Andrea Cherry, FMS
Keith Stith, FMS
Kellece Chance, HHS
Bruce Henshel, Commerce
Barbara Harbell, DoE
Monica Clarke, HUD
Linda Rodgers, HUD
Jacqueline Harvey, FCC
Donna Dull, NASA
Teresa Tancre, OMB
Barbara Hill, DoD/DFAS
Bob Booker, DoD/DFAS
Eileen Parlow, DoD
Kotora Padgett, DoJ
Veronica Freeman, DoL
Leon Fleischer, Education
Christine Kent, DoT
John O'Fallon, NASA