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

June 2, 2005

GENERAL ITEMS

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

HANDOUTS

• Draft USSGL Tie Points for Budgetary and Proprietary USSGL Accounts
  
  
• FACTS II Entity Relationship Diagram (ERD)
  
  
• Draft July 2005 FACTS II Attribute Definition Report
  
  
• Draft FACTS II Fiscal 2006 Table
  
  
• Draft USSGL Crosswalk for the SF 133 Fiscal 2006

AGENDA ITEMS

Michele Crisman (FMS) presented a draft FACTS II table containing drop-downs and/or comments that would provide additional information for attributes when there is a "Y" (this means the attribute is required and there is more than one domain value from which to choose). Michele asked the IRC if they would prefer a drop-down menu to get the valid domain values or a red flag to indicate a comment containing the valid domain values.

Since the table is illustrative and not "official," the IRC would prefer to keep it as it is and use the USSGL crosswalks. Agencies have to know what attributes and domain values to use and the FACTS II Web site provides them that information. It was noted that the table is useful for agency system programmers.

The decision was made to not change the FACTS II tables.

Kathy Winchester (FMS) discussed the USSGL Crosswalk changes for the SF 133: Report on Budget Execution and Budgetary Resources, for fiscal 2006. The Program Report Code was changed to Program Report Category to agree with OMB Circular No. A-11 guidelines for preparation of the SF 132. Under the Status of Budgetary Resources, line 8A for Obligations Incurred, Program Report Category will further breakout apportionment Categories A and B. Program Report Category is applicable to Category A for early implementation in fiscal 2006. It is currently in use for Category B. Note: The agency's budget office will determine what attributes and domain values are applicable for its fund(s). There will be an OMB Circular No. A-11 change to help support this link. OMB Circular No. A-11, Exhibit 1309C, has specific detail for Category B, showing the associated text.

The IRC asked if the bulk file has been changed to accommodate the new reporting requirements. Kathy will check with Chris Fairhall. Teresa Tancre (OMB) provided her email address so that she could be contacted as to if/when the Exhibit will be on the FACTS II Web site.

Michele Crisman reviewed the FACTS II Attribute Definition Report changes for fiscal 2006. The attribute "Program Report Code" is changed to "Program Report Category"; "P&F" in the reference column for the attribute "Definite/Indefinite Flag" is removed; domain value "E" for domain definition "Emergency Discretionary" for the attribute "BEA Category Indicator" on the Easy Reference table is removed.

Michele presented the Draft IRC Working Document for the Trial Balance Tie Points. The tie points can be used as edits in agencies' accounting systems once they are validated. This document is a tool for the agency to use and should help auditors understand the account relationships. Certain TAFS may need an exception from the general rules documented in the tie points. These exceptions also will be documented in the exception tables. However, for the most part, agencies will need to inform FMS if they have one of these TAFS. This process may uncover issues that should be resolved in the USSGL transactions. Michele asked the agencies to review and validate the account relationships and to identify other possible relationships that would fit the concept of this document. The next time we meet on this, we need agencies to bring their trial balances.

Judy discussed accounting options for continuing resolutions. FASAB SFFAS #7, Paragraph #71, states that "unexpended appropriations should be recognized in FBWT even if a Treasury Warrant has not yet been received." The USSGL can support the negative FBWT (USSGL account 1010), or add a new USSGL account to allow agencies to reconcile with the Treasury 6653 through quarterly reporting. Keep in mind that a Warrant should have been issued by yearend.

Teresa provided copies of the Revisions to OMB Circular No. A-11, dated May 17, 2005.

ATTENDEES:

Judy Yuran (FMS)
Teresa Tancre (OMB)
Eileen Parlow (FASAB)
Barbara Hill (DoD)
Wanching Yu (DoD)
Maryla Engelking (DoD)
Gregory Parker (HUD)
Don Dispanet (HUD)
Patrice Cousins (NSF)
Teresa Lampkin (DOT)
Don Geiger (TREAS)
Phil Howland (TREAS)
Lodi Holzbaur (DOC)
Marilyn Evans (DHS)
David Surti (USDA)
Karl Foltz (FMS)
Jennifer Fleming (Ed)
Tara Tucker (Ed)
Russell Robinson (Ed)
Shadonna Broaddus (FMS)
Kathy Winchester (FMS)
Tranise Travis (FMS)
Michele Crisman (FMS)
Gwen Marshman (FMS)
Keith Mertz (FMS)
Karen Metler (FMS)
Nancy Babe (State)
Lise Trumbull (GSA)
Natalia Costello (GSA)
Janet Erbacher (GSA)
Leslie Godsey (SBA)
Barbara Clark (SBA)
Barbara Harbell (DoE)
Stephen Hull (SSA)
Dennis Scott (DoJ)
Christine Chang (DoT)
Christine Kent (OPM)
Leon Fleischer (NRC)
Rita Cronley (FMS)
Thurman Solomon (FMS)