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

June 05, 2003

GENERAL ITEMS

Judy Yuran (FMS) opened the meeting and introductions were made. Judy then turned the floor over to the presenters to discuss the USSGL Crosswalks Changes for FY 2003 and FY 2004.

HANDOUTS

• FACTS I Tables for 2003 and 2004 along with Summary of Changes; Balance Sheet Crosswalk for 2004
  
• Statement of Financing (SOF) Strikeout (Change in Format); SOF Crosswalks for 2003 and 2004; Summary of Changes for SOF
  
• Custodial Statement for 2003 and 2004; Summary of Changes for the Custodial Statement
  
• Net Cost 2003 and 2004 along with Summary of Changes
  
• Changes in Net Position 2003 and 2004 along with Summary of Changes
  
• SF-133 2003 and 2004 along with Summary of Changes
  
• FMS-2108 2003 and 2004 along with Summary of Changes
  
• Entity Display for FACTS II; FACTS II Attribute Definitions
  
• FACTS II Tables for 2003 and 2004
  
• Budget Program and Financing (P&F) Schedule 2003; Summary of Changes for the P&F and FACTS II

AGENDA ITEMS

Karen Metler (FMS) started the morning presentations. Karen provided the Issue Resolution Committee (IRC) with changes to the Entity Relationship Diagram, the Attribute Definition Report, the FACTS II USSGL Account Attribute Tables Crosswalk for 2003 and 2004, and the Budget Program and Financing (P & F) Schedule Crosswalk for 2003 and 2004.

Teresa Tancre (OMB) noted that the OMB Circular A-11 would be out in July 2003.

Kathy Winchester (FMS) presented the changes for the 2003 and 2004 SF 133 Crosswalks.

Toni Clark (FMS) presented the changes to the 2003 and 2004 FMS-2108 Crosswalks.

Gwen Ferrell (FMS) presented the FACTS I Tables for 2003 and 2004, Balance Sheet Crosswalk for 2004.

Karl Foltz (FMS) presented the changes to the statements of Net Cost and Net Position Crosswalks for 2003 and 2004, which included revisions to existing USSGL accounts and addition of new USSGL accounts. One noted change was the modification to the attribute domain value for USSGL accounts 5400 and 5409 that changed from X* to X. The X* domain value on the crosswalks indicates that "by definition this USSGL account can only have this USSGL attribute domain" (exchange only). With the change to X, agencies can now report both exchange and nonexchange revenue.

Dana James (OMB) noted that USSGL account 5400 Benefit Payments was previously defined as exchange only. Judy Yuran stated that the change was made to accommodate one agency that previously reported USSGL 5400 nonexchange revenue to FACTS I. The agency explanation is that the activity is in a trust fund and the trust fund program is nonexchange. Dana agreed to follow-up with the agency to clarify the type of revenue reported.

Marilyn Evans (FMS) presented the Custodial Statement Crosswalks for 2003 and 2004.

Melinda Pope (FMS) presented the Statement of Financing (SOF) Strikeout (Change in Format), and SOF Crosswalks for 2003 and 2004. Melinda mentioned that a subcommittee made up of agencies from the IRC was created to streamline the SOF and make it user-friendly. The streamline process covered the following areas: 1) reviewing sections that may need additional accounts, 2) creating line signs, and 3) reviewing lines with "OR." Due to the discussions on the changes, the IRC decided to hold off on the changes and to keep the current format for the 2003 and 2004 crosswalks. The crosswalks will be presented again at the next IRC meeting.

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
Shadonna Broaddus, FMS
Elodia Holzbaur, DOC
Christine Kent, DOT
Barbara Clark, DOS
Bob Booker, DFAS
Maryla Engelking, DFAS
Teresa Tancre, OMB
Jeffrey Rabinovitz, FMS
Michele Crisman, NOAA
Kathleen Dullehay, NOAA
Kellece Chance, HHS
Traci A. Carroll, HUD
Don Dispanet, HUD
Greg Teets, DHS/EPR
Leslie Liu, NRC
Kotora Padgett, DoJ
Su-Fang Stevens, DoJ
Ben Sussman, FMS
Margaret Lo Hing, FMS
Stacy B. Cason, BEP
Andrea Cherry, FMS
Janet McLean, VA
Cynthia Wilbur, OPM
Michael Swanchara, GSA
Jeanette Kuendel, USPTO/DOL
Neil Lobron, OMB
Janice L. Alexander, NSF
Paul E. Hoffmann, USDA
Sid Reid, USDA
Joe Sorbera, EXIM
Leon Fleischer, Education
Joe Keady, USAID
Mike Hourihan, FMS
Mobola Kadiri, FMS