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

August 7, 2003

GENERAL ITEMS

Judy Yuran (FMS) opened the meeting and introductions were made. Judy informed the agencies that the FMS conference is next week and there will not be an IRC meeting. Judy then summarized the agenda items, indicating that Marilyn Evans (FMS) would be reviewing one of the scenarios for Department of Homeland Security (DHS) transfers in order to illustrate changes to the Statement of Financing (SOF) crosswalk. Judy stated that Melinda Pope (FMS) would summarize the SOF crosswalk changes. Kathy Winchester (FMS) would be reviewing changes to the SF-133: Report on Budgetary Execution and Budgetary Resources, and the Budget Program and Financing (P&F) Schedule.

HANDOUTS

• Transfer of Spending Authority from Offsetting Collections with Obligations
• SF-133 Report of Budget Execution and Budgetary Resources Crosswalk with Summary of Changes Fiscal 2004
• Summary of Changes Budget Program and Financing (P&F) Schedule 2003
• Fiscal 2003 Statement of Financing Crosswalk with Summary of Changes
• Fiscal 2004 Statement of Financing Crosswalk with Summary of Changes

AGENDA ITEMS

Transfer of Spending Authority from Offsetting Collections with Obligations

Marilyn reviewed the scenario indicating that changes were made to lines 12 and 16 of the SOF crosswalk, adding USSGL accounts 5720, Financing Sources Transferred In Without Reimbursement and 5730, Financing Sources Transferred Out Without Reimbursement. Originally, budgetary receivable accounts were used on these lines. Marilyn also informed the IRC that all scenarios for DHS transfers are currently on the USSGL Web site.

Judy stated that the scenarios mentioned may be used by other agencies that have these types of transfers, not just DHS.

Statement of Financing (SOF) Crosswalk - Fiscal Years 2003 and 2004

Melinda reviewed the 2003 and 2004 SOF crosswalks pointing out the changes to lines 12 and 16, as mentioned previously. Melinda stressed that USSGL account 7400, "Prior-Period Adjustments - Not Restated," on line 16 of the SOF crosswalk is used with transactions that have budgetary impact. Melinda also mentioned the note added to line 2 for anticipated amounts. In addition, the AIR column on line 15 was revised to emphasize "current year" purchase amounts only.

Judy informed the IRC that the USSGL did not change line 2 of the crosswalk for anticipated accounts. She also asked agencies to continue to inform the USSGL staff if they experience any problems while using the SOF crosswalk.

SF-133: Report on Budget Execution and Budgetary Resources Crosswalk

Kathy reviewed the summary of changes for the SF-133 crosswalk indicating that the new OMB Circular No. A-11 made changes to the way rescissions are categorized on the SF-133 and the P&F. Kathy stated that some agencies were experiencing some uncertainty with reporting rescissions and reductions on line 6 of the SF-133. She stated that with the new A-11 there is no need to distinguish between rescission and reduction, both are now considered reductions. The important distinction is between temporary or permanent.

Teresa Tancre (OMB) informed the IRC that OMB Circular A-11 provides definitions for these terms in Section 20 and stated that the A-11, where possible, has been streamlined. She highlighted that line 6B of the SF-133 has been retitled from "Enacted rescissions" to "Enacted reductions". Teresa further identified the 3 types of reductions as account-specific rescissions, across-the-board reductions, and budgetary resources canceled by sequester ordered by the President pursuant to the Balance Budget and Emergency Deficit Control Act of 1985. For budgetary reporting, she emphasized that one of the primary characteristics of reporting reductions is to identify it as temporary or permanent.

Summary of Changes for the Budget Program and Financing (P&F) Schedule 2003

Kathy briefly reviewed changes to the P&F pointing out similarities to the SF-133 and minor changes to USSGL account titles to include either temporary or permanent. Kathy then stated that line 10 of the SF-133, USSGL account 4590, "Apportionments Unavailable - Anticipated Resources," was inserted on line 10d but should be on line 10a with the availability attribute of "S".

Judy informed the IRC that the time availability attribute domain values must be used. She also stated that some agencies have asked for more USSGL accounts because of the trouble with combinations of attributes. For example, USSGL account 4590 uses both the "A" and "S" attributes.

Teresa added that there are contractors teaching classes using the USSGL accounts only (without attributes), which misleads those in attendance. She stressed that the USSGL accounts include both the 4-digit account numbers plus their related attributes. She went on to mention that five memorandum entries were added to the P&F and OMB does not intend for them to be USSGL supported. The USSGL will not be held responsible for these entries. Teresa also informed the IRC that the P&F revised data is on the web at www.whitehouse.gov/omb/reports.

Judy asked the agencies to run their Trial Balances in the FACTS II test region now for the 3rd quarter in order to deal with problems that may occur before 4th quarter submissions.

Teresa stated that OMB would be running agency data for the 3rd quarter through the P&F. She asked who should be contacted at the agency level in situations where items are not crosswalking. Teresa gave an example of how some agencies are still erroneously using USSGL account 4119, "Other Appropriations Realized," for special and trust funds.

Barbara Harbell (DoE) suggested that Teresa contact the accounting offices and not the budget office. She also stated that the IRC contact listing would be useful.

CLOSING REMARKS

Judy mentioned that Christine Chang (FMS) would be presenting a scenario on payroll in response to an agency inquiry about unfunded annual leave. She stated that there seems to be confusion with respect to budget authority when the pay period overlaps at yearend accrual time. The payroll scenario will address this issue.

ATTENDEES

Judy Yuran, FMS
Toni Clark, FMS
Melinda Pope, FMS
Kathy Winchester, FMS
Marilyn Evans, FMS
Christine Chang, FMS
Karl Foltz, FMS
Gwen Marshman, FMS
Teresa Tancre, OMB
Barbara Harbell, DoE
Linda Rodgers, HUD
Joe Keady, USAID
Phil Howland, Treas
Janice Alexander, NSF
Kellice Chance, HHS