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

June 16, 2005

GENERAL ITEMS

Judy Yuran (FMS) opened the meeting and introductions were made. Judy noted items on the agenda to be reviewed and discussed stating that the scenario on Continuing Resolutions (CR) would highlight effects on Fund Balance With Treasury (FBWT).

HANDOUTS

• Draft Scenario - Appropriations Provided by a Continuing Resolution
  
  
• Draft - Trial Balance Tie Points

AGENDA ITEMS

Melinda Pope (FMS) began reviewing the draft scenario on Continuing Resolutions, stating that a proposal for a new USSGL account and related transactions would be discussed once the review was complete.

As the transactions illustrate, the proposed new USSGL account 1012 is to be recorded when the budget authority is recognized, as determined by OMB's automatic apportionment bulletin. The remaining budget authority is credited to USSGL account 4395, "Authority Unavailable for Obligation Pursuant to Public Law - Temporary." Additionally, Judy stated that USSGL account 1012 will always equal USSGL account 4119 minus USSGL account 4395, and, at yearend, USSGL account 1012 should always equal zero.

The IRC agreed on the new USSGL account, changing the number from 1012 to USSGL account 1090, "Fund Balance With Treasury Under a Continuing Resolution."

Melinda stated she would make the necessary changes to the scenario at which time it would be placed on the USSGL Web site.

Michele Crisman (FMS) presented the remaining tie points that were not covered at the last IRC meeting. Agency suggestions for changes to the tie points should be e-mailed to Michele.

ATTENDEES:

Judy Yuran (FMS)
Eileen Parlow (FASAB)
Barbara Hill (DoD)
Kathy Sherrill (DoD)
Maryla Engelking (DoD)
Gregory Parker (HUD)
Don Dispanet (HUD)
Patrice Cousins (NSF)
Teresa Lampkin (DOT)
Melinda Pope (FMS)
Joe McAndrew (TREAS)
Toni Clark (FMS)
Bruce Henshel (DOC)
Marilyn Evans (DHS)
David Surti (USDA)
Karl Foltz (FMS)
Jennifer Fleming (Ed)
Shadonna Broaddus (FMS)
Kathy Winchester (FMS)
Tranise Travis (FMS)
Michele Crisman (FMS)
Keith Mertz (FMS)
Leslie Liu (NRC)
Mary Onofrio (NOAA)
Ray Hopkins (NOAA)
Karen Metler (FMS)
Cheryl Parker (USDA)
Jeanette Kuendel (USPTO)
T. Wyes (USAID)
Nancy Babe (STATE)
Grace Kim (ED)
Leslie Godsey (SBA)
Rita Cronley (FMS)
Cynthia Wilbur (OPM)
Teresa Tancre (OMB)
Thurman Solomon (FMS)
Lise Trumbull (GSA)
Natalia Costello (GSA)
Stephen Hull (SSA)
Gail Matthews (ED)