U.S. Government Standard General Ledger Board and Issues Resolution Committee Meeting Minutes
November 18, 2004
GENERAL ITEMS
Judy Yuran (FMS) opened the meeting and introductions were made. Judy apologized for having the meeting during the GFRS reporting window and briefly discussed the agenda for the meeting.
HANDOUTS
- Economy Act Scenario 1 Reimbursable Operations When Ordering and Performing Agencies both Have Annual TAFS
- Economy Act Activities Between Federal Entities chart from OMB Circular No. A-11 Section 20-42
- USSGL 2970 (Technical Change)
- FACTS II Results 2004 4th Quarter
- Extensions of the Availability of Unobligated Balances chart from OMB Circular No. A-11 Section 121-15
- MAX does not agree with FACTS II table from OMB Circular No. A-11 Section 82-30
- Scenario III Contract Authority Liquidated by Offsetting Collections by a Revolving Fund (DOD Only as of 11/18/04)
- New account 4132 Substitution of Contract Authority and proposed transactions.
- Draft Temporary Reduction Unavailable Receipt TAFS Appropriates to Expenditure TAFS Appropriation Reduced and Amount Returned to Associated Special/Trust Receipt Account
AGENDA ITEMS
Judy Yuran (FMS) opened the floor for any comments on issues agencies may have encountered during the FACTS II 2004 4th quarter window and stated that the goal is not to pass the edits but to obtain data that accurately reflects the agency's accounting activity.
Judy also mentioned that the USSGL and respective guidance is and is not authoritative. USSGL is authoritative for transactions and scenarios. However, it may not be appropriate in unique situations. If an agency has activity that is not addressed in the TFM, please raise the issue so FMS can work with them to develop necessary guidance or resolve any issues.
Rita Cronley (FMS) highlighted the results of the FACTS II 2004 4th quarter window and discussed the upcoming revision window. Some of the highlights were as follows:
- 92.8% of the TAFSs were certified by November 5, 2004.
- 99.1% of the TAFS were certified when OMB pulled the data.
- A footnote in the Treasury Combined Statement will list the agencies that did not report.
- Agencies must report on the TAFSs in their Master Appropriation File (MAF) regardless of the balance of the TAFSs. If the TAFS does not belong to your agency please contact FMS to resolve the issue.
- Kudos to Education for certifying by the 1st day of the window.
- Certifiers must login in every 6 months or the system may lock them out. Certifiers should verify that they can log in before the fourth quarter window, because it is difficult to grant them access in the fourth quarter.
- To correct incorrect balance(s). An agency must submit an SF 224 or an SF 1151 (whichever applies) to change the balance in advance of the fourth quarter. BRD reserves the right to accept/reject the balance change request.
- Some of the USSGL issues involved Cash and Investments Held Outside of Treasury and Cancellation of Authority.
- Don't wait until 4th quarter to research edit check 5. It is a difficult edit to research and there may not be enough time to resolve the issue.
- The FACTS II Revision Window is December 1-15. You only report during the revision period if the change is made in MAX first then you can submit a revision in FACTS II.
- A letter will be sent to the Agency's CFO regarding their FACTS II 4th quarter 2004 results. The letter will be signed by Treasury and OMB and will state if they were able to be certified timely or not.
Barbara Harbell (DOE) mentioned that DOE used the new FACTS II bulk submission and it worked great. It allowed her to do the process in 1/10 of the time. Rita stated that the new bulk will be used by all bulk file users during the 2005 1st quarter FACTS II window.
Keith Mertz (FMS) discussed the new USSGL account 4132 Substitution of Contract Authority, related transactions and their justifications. He also reviewed existing transactions that will be altered to reflect the new guidance. Note, as of 11/18/04 this account is for DOD use only, with approval from OMB.
Keith also highlighted the Economy Act Scenario 1 and the Economy Act Activities Between Federal Entities table from OMB Circular No. A-11 Section 20-42.
Wayne Hudson (DOD) went over Scenario III Contract Authority Liquidated by Offsetting Collections by a Revolving Fund. Note, this scenario is for DOD use only.
Kathy Winchester (FMS) highlighted the draft Temporary Reduction Scenario. The scenario captures temporary reductions of amounts appropriated from unavailable receipt accounts. Kathy described the proposed new USSGL accounts 4387 Temporary Reduction of Appropriation from Unavailable Receipts, New Budget Authority and 4388 Temporary Reduction of Appropriation from Unavailable Receipts, Prior-Year Balances. She also discussed two new transaction codes related to the new accounts.
Teresa Tancre (OMB) emphasized using the Economy Act Activities Between Federal Entities table from OMB Circular No. A-11 Section 20-42 and stated if an agency has questions regarding the chart they should contact OMB.
Teresa reviewed the Extensions of the Availability of Unobligated Balance table from OMB A-11 Section 121-15.
In closing, Judy Yuran opened the floor to any comments. Karen Metler (FMS) mentioned that the handout presenting USSGL account 2970 Resources Payable to Treasury was a technical change. Judy further mentioned that there will be significant changes to the SF133 for FY06. Teresa Tancre added that these changes will be communicated to the agencies by May 2005 and that the changes are mainly formatting changes (lines moved from one to another). No new USSGL accounts are expected to result from the changes.
ATTENDEES
Karen Metler (FMS)
Rita Cronley (FMS/BRD)
Gwen Marshman (FMS)
Melinda Pope (FMS)
Michele Crisman (FMS)
Kathy Winchester (FMS)
Shadonna Broaddus (FMS)
Keith Mertz (FMS)
Dennis Scott (DOJ)
Joseph Henry (SBA)
Traci Carroll (HUD)
Donald C. Dispanet (HUD)
Jeanette Kuendel (PTO)
Gregory Parker (HUD)
Wayne Hudson (DOD)
Jennifer Fleming (ED)
Barbara Harbell (DOE)
Patrice A. Cousins (NFS)
Karl Foltz (FMS)
Rebekah Armistead (GSA)
Michael Ward (GSA)
Geneva Jones (HHS)
Barb Clark (DOS)
Debra Carey (DOI)
John Emery (FMS/Treasury)
Tim Siekierka (FCC)
Leon Fleischer (NRC)
Lise Trumbull (GSA)
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