U.S. Government Standard General Ledger Board and Issues Resolution Committee Meeting Minutes
December 9, 2004
GENERAL ITEMS
GENERAL ITEMS
Judy Yuran (FMS) opened the meeting by stating that we will discuss the USSGL report crosswalks and the new proposed accounts on the voting ballot. The new accounts will affect agencies with both Special and Trust Funds. Introductions were made.
HANDOUTS
Voting Ballot #05-01
Contract Authority - Substitution of Contract Authority - account 4132
USSGL - Summary of Changes for the TFM
Rescission/Reduction Review
USSGL Crosswalks to the Standard External Reports:
Budget Program and Financing Schedule (P&F) - FY 2004
FACTS II USSGL Account Attribute Table- FY 2005
SF 133: Report on Budget Execution and Budgetary Resources - FY 2005
FMS 2108: Yearend Closing Statement - FY 2005
Reclassified Balance Sheet for the Closing Package, FY 2005
Reclassified Statement of Changes in Net Position for the Closing Package, FY 2005
Statement of Financing - FY 2005
AGENDA ITEMS
Karen Metler (FMS)discussed proposed changes to the P&F Schedule crosswalk for 2004. All other crosswalks discussed were for FY 2005. Karen noted that line number 4053 was added to support the Office of Management and Budget Circular No. A-11.
Michele Crisman (FMS) discussed the FACTS II USSGL Account Attribute Table and noted that the order of the attribute columns on the table has been changed to be consistent with the information order in the FACTS II system.
Kathy Winchester (FMS) discussed each of the line item changes to the SF 133 crosswalk. Line 5 contains two new USSGL accounts (4387, "Temporary Reduction of Appropriation From Unavailable Receipts" and 4388, "Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances") that have been proposed to account for temporary reductions of amounts appropriated from unavailable receipt accounts. These USSGL accounts are needed to distinguish between earmarked funds that are returned to unavailable special or trust fund Treasury Account Fund Symbols (TAFS) and funds that are returned either to an available special or trust fund or to the General Fund of the Treasury. The appropriations provided from unavailable receipt accounts and the appropriations returned to unavailable receipt accounts are accomplished through a Treasury warrant.
Line 6D, "Other Authority Withdrawn" will show the new proposed USSGL account 4132, "Substitution of Contract Authority."
Footnote 15 of the SF l33 has been amended and the following statement will be deleted: "Exclude amounts related to the change in receivables."
Judy Yuran presented the FMS 2108 crosswalk and indicated that the only changes are to columns 5 and 6, which will include the addition of the new proposed USSGL account 4132, "Substitution of Contract Authority." Judy stated that this account can only be used with the approval of The Office of Management and Budget (OMB). Currently the Department of Defense (DOD) is the only agency that is authorized to use it.
Melinda Pope (FMS) presented the Statement of Financing crosswalk. Melinda noted that line 16 will be modified to include USSGL accounts 5610, "Donated Revenue - Nonfinancial Resources" and 5619, "Contra Donated Revenue - Nonfinancial Resources."
Karl Foltz (FMS) presented the Reclassified Statement of Changes in Net Position for the Closing Package. The only change is to the Additional Information Required column on line 5.6, which has been modified to state that the Customs duties are reported by the Department of Homeland Security. The reference to the Department of the Treasury was deleted.
OTHER ITEMS
Karen Metler proposed that the USSGL TFM be published in its entirety on a quarterly basis to coincide with the FACTS II quarterly reporting. In addition, we will do interim quarterly changes on an as needed basis. When no quarterly changes are required we would note this on the USSGL Web site. The change to a quarterly publication will provide more current USSGL information and give the users better overall customer service.
We are asking that agencies contact the Issue Resolution Committee (IRC) staff with suggestions on what dates should be used for the quarterly TFM releases. Debra Carey (DOI) suggested that the TFM should be issued in the first part of the quarter so that changes can be implemented prior to the end of the quarter when auditors are reviewing the data.
USSGL Web-Based Project:
Judy Yuran announced that an FMS project has begun developing the requirements for a new Web-based USSGL - TFM system. This project team will be asking for volunteers from the agencies for input on what they would like to see in the new system. The current target date to form this group would be early 2005.
CLOSING REMARKS
David Surti (USDA) said that split accounts are a problem and suggested that the IRC create new USSGL accounts to resolve the issue. Judy Yuran responded by saying that the addition of new accounts also requires the creation of reciprocal accounts to accomplish intragovernmental eliminations. Also, there is a limitation on the number of accounts that can be established using the current four-digit numbering system.
ATTENDEES
Judy Yuran, FMS
Melinda Pope, FMS
Kathy Winchester, FMS
Karen Metler, FMS
Gwen Marshman, FMS
Karl Foltz, FMS
Aaron Levine, FMS
Michele Crisman, FMS
Joe McAndrew, Treasury
Thurman Solomon, FMS Ag. Ser.
Jim Brady, EPA
David Surti, USDA
Lynn Moaney, USDA
Janney Noun, GSA
Mariam Hooks, USPTO
Jeanette Kuendel, USPTO
Joseph Henry, SBA
Teresa Lampkin, DOT
Peter Vieira, State
Kathy Sherrill, DOD
Alice Rice, DOD
Martha Cooper, DOD
Vida Yazdi, VA
John Smart, VA
Denise Robinson, FCC/SAC
Iris Edwards, OPM
Bruce Henshel, Commerce
Tara Tucker, Ed.
Jim Brady, EPA
Shashi Patel, NSF
Debra Carey, DOI
Eric Rivera, NRC
Jacklyn Rush, FNS
Michael Wiley, NSF
Janice Alexander, NSF
Patrice Cousins, NSF
Barbara Harbell, DOE
