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Issues Resolution Committee (IRC) Meeting Minutes

December 2, 2010


This meeting was held on December 2, 2010, at the Government Accountability Office, 441 G Street, NW., Room 7C13, Washington, DC.

Kathy Winchester (FMS) opened the meeting and discussed briefly the status of the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). She stated that Governmentwide Accounting staff members have given many presentations and that the USSGL staff has been working on the GTAS project over the last year, as well. FMS is moving forward with FMS Data Standardization (formerly FISIO/CGAC). In spring or early summer of this year, agencies can expect the FMS publication of a chapter/section in the Treasury Financial Manual that discusses data standards and some CGAC components, including the six-digit USSGL account format.

Introductions were made.


  • Draft Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Account Definition Report (ADR), dated 12/2/10.
  • USSGL Proposed Account Changes, Effective Fiscal 2012, dated 12/2/10.
  • Refunds of Prior-Year Advances AND Spending Authority From Offsetting Collections Refunded in the Current Year From Expired TAFS as Obligations and Outlays, dated 12/2/10.
  • GTAS Attribute Table, undated.
  • Proposed USSGL Account 4142, "Actual Repayment of Borrowing Authority Exercised," Effective 2012, 12/2/10.


Michele Crisman (FMS) discussed the GTAS web site. She covered the GTAS ADR, the attribute table, and the bulk file format. She discussed the differences between the GTAS ADR and FACTS II ADR. She reviewed all the attribute names and definitions, including any new ones, and briefly went over how the two reports differed in structure. Michele pointed out that the GTAS ADR now includes a validation type. There is an actual validation type and a format validation type. Usually, an actual validation type is a character and a format validation type is a format. When an agency submits the bulk file, validations will occur up front. If the agency's bulk file does not pass the up-front validations, the bulk file will not be transmitted to Treasury.

Additionally, the GTAS Attribute Table will not show a "Y" . It will show all applicable domain values, but will not show the relationship between attributes. For example, for USSGL account 1010, "Fund Balance With Treasury," only a "B" or an "X" will apply to the prior-year attribute, but the attribute domain value will be shown as a "Y". However, under column 19, "prior-year attribute" on the GTAS ADR for USSGL account 1010, a "B" and an "X" will be shown. The GTAS ADR also will use the six-digit USSGL account format.

There are two types of validations: simple validations (for example, an agency gives an "F" for USSGL account 1310 and that agrees with the attribute table) and special validations (these compare more than one attribute for any one particular USSGL account.) Edits differ in that they normally have an equal sign summing up several accounts and attributes to ensure that they are equal. Validations refer to the table for the most part. An agency's bulk file must pass all up-front validations (simple and special) or the bulk file submission will fail.

Kathy said that for the most part validations and edits will be similar to those used today when GTAS goes live in FY 2013. However, there will be other edits that will be soft, and agencies will need to evaluate data because there most likely will be a push to turn the soft edits into hard edits eventually.

Some attributes were combined in GTAS. For example, the "Treasury Department Code" attribute (which is a FACTS II attribute) and the "Trading Partner" attribute (which is a FACTS I attribute) have been combined and are now called the "Trading Partner Agency Identifier." Additionally, the "Treasury Account Main Code" will be called the "Trading Partner Main Account Identifier," and the "Transaction Partner Code" is now called the "Fed/Non-Fed Code." Also, the Treasury Department Code and Trading Partner Code will no longer be two digits, they will be three digits. The main account will be four digits.

Regarding the GTAS ADR handout, this document is in draft form and some of the attribute definitions still need revision.

Leon Fleischer (SBA) asked when the USSGL six-digit account format will be required, and Kathy replied in FY 2013 when GTAS goes live. It is expected that, from at least 2013 to 2015, the last two digits will be zeros.

Marilyn Evans (Treasury) asked Rita Cronley (FMS) about the Trading Partner Main Account Identifier. She stated that agencies now must start collecting the Trading Partner Main Account Identifier in GTAS on the proprietary USSGL accounts. Rita confirmed this. She added that Treasury would like agencies to include the Trading Partner Main Account Identifier the first year that GTAS goes live, but that excluding it will not cause the agencies' submissions to fail an edit. Marilyn wanted to know whether or not Treasury wanted agencies to revise the old data to include the Trading Partner Main Account Identifier. Rita agreed that this might need to be discussed further. However, she said that as of right now, the second year and beyond will require agencies to include the Trading Partner Main Account Identifier.

Michele then went over the Fed/Non Fed attribute. She noted that this attribute now splits out General Fund activity and that there are four domain values. The domain values are: "E" – Non Fed Exception: "F" – Fed; "N" – Non Fed; and the new domain value "G" – General Fund Only.

Michele stated that Treasury Account Symbol (TAS) attributes apply to all USSGL accounts.

The attendees then discussed the status of the Tie-Points Project. Kathy stated that currently, the USSGL Division is not moving forward with the Tie-Point Project because many USSGL accounts have been modified and some, if not most, of the tie-points have become incorporated as GTAS edits or validations. She suggested that a meeting could be set up to go over the current tie-points that are on the GTAS web site. She then requested that agencies identify issues between the GTAS attribute table and the combination of attributes with USSGL accounts and fund types. She would like agencies to review the attribute table and the Super Master Account File (SMAF) table. She requested that agencies submit issues to Michele Crisman at, by March 31, 2011. The USSGL staff members will compile a list of questions, based on the submitted issues, to be discussed at a future IRC meeting. Kathy also mentioned that this information is being discussed in outreach meetings and that agencies should attend the outreach meetings when possible. In addition, a GTAS web site link will be added to the USSGL web site for reference.

The TAS attributes are on the Treasury SMAF file and will be used. The information in the SMAF is very important to agencies; although, some of the information will need to be revised. In reference to the Finance Account Code, if an agency has a "G" or a "D", it kicks off the Cohort special validation. There are three new attributes on the SMAF: Borrowing From Treasury (Def, Indef., Mixed, and Null); Borrowing From the Public (Def, Indef, Mixd and Null) and Contract Authority (Def, Indef, and Null).

Melinda Pope (FMS) went over proposed USSGL account 4142, "Actual Repayment of Borrowing Authority Exercised." She explained that, when updating the direct loan case study, she realized there was a need to capture unused/excess borrowing amounts that must be returned to Treasury in a separate account, other than USSGL account 4146, "Actual Repayment of Debt, Current-Year Authority." This occurs when an agency converts more borrowing authority to cash than needed (to make loans) and must repay the debt. The transaction would be:

4148 Realized Resources for Borrowing Authority
4145 Borrowing Authority Converted to Cash

At the end of the year, the agency must return the un-needed money borrowed back to Treasury. The new transaction would be:

4610 Allotments Realized Resources
4142 Actual Repayment of Borrowing Authority Exercised

Additionally, a new line was created on the SF 133: Report on Budget Execution and Budgetary Resources, and the Budget Program and Financing (P&F) - line 1421, "Borrowing authority applied to repay debt (-)," which is defined as the amount of borrowing authority exercised but not used to liquidate obligations. Since USSGL account 4142 is being proposed, USSGL account 4146 "Actual Repayments of Debt, Current-Year Authority," USSGL account 4147 "Actual Repayments of Debt, Prior-Year Balances," and transactions B120 and F302 will be modified as well.

The attendees then went over the new and revised accounts and transactions and made necessary changes.

Melinda went over the FACTS II attribute table and explained how USSGL account 4142 will be presented. She also reminded agencies to use the new line number for the Statement of Budgetary Resources (SBR) for 2012 and financing code "D/G" only.

Karen Metler (FMS) reviewed the proposed changes for USSGL accounts 3106, "Unexpended Appropriations – Adjustments," and 4192, "Balance Transfers – Unexpired to Expired". Everyone agreed with the proposed changes.

Karen then discussed the new scenario, "Refunds of Prior-Year Advances AND Spending Authority From Offsetting Collections Refunded in the Current Year From Expired TAFS as Obligations and Outlays." She explained that USSGL account 4253, "Prior-Year Unfilled Customer Orders With Advance – Refunds Paid," is used for prior-year unfilled advances. Agencies must record an obligation and an outlay. Because of the varying possible situations, the USSGL staff created three separate scenarios. Karen reviewed the third scenario, which is for expired Treasury Appropriation Fund Symbols (TAFS). The original scenario for expired TAFS did not illustrate the use of USSGL account 4253 in the expired year, because it was originally set up in year 1 (unexpired) that all amounts associated with unfilled customer orders were unobligated, and thus closed out at yearend. That sparked some agency questions on whether or not USSGL account would be used in an expired year if there were obligations on the books in the expired year, associated with prior-year unfilled customer orders. The answer to that is yes, USSGL account 4253 is to be recorded in an expired year, but only if an agency had previously obligated the funds.

Karen went through the scenario and noted that year 1 is no different from the other scenarios. In year 1, the agency is setting up the collections and unfilled customer orders. Any unobligated balances associated with the unfilled customer orders are closed out at the end of year 1. For year 2, the TAFS is now expired. Transactions 2 and 3 have been revised from the original scenario. The new transactions convey that an order was completed for less than the amount originally obligated; therefore, the difference needs to be refunded back to the ordering entity. The refund is accomplished by deobligating the prior-year obligation, refunding the advance, and reducing the unfilled customer order with advance. That includes recording USSGL account 4253 in the expired TAFS, as well as recording an obligation/outlay in the expired TAFS. Terrance Alfred (NASA) questioned the compound entry in transaction 3A, which debited USSGL account 4871 and directly credited USSGL account 4902. The attendees decided it was more appropriate to show the flow as a debit to USSGL account 4871 and credit to USSGL account 4650, then a debit to USSGL account 4650 and a credit to USSGL account 4902. Karen will ensure that that change is reflected in the final version that will be uploaded to the USSGL web site.

Karen gave agencies a heads up that there is a fourth scenario being prepared with USSGL account 4253 that has a contract authority "twist" involved.


Janice Alexander (NSF) wanted to know how to reconcile the SBR to the revised SF 133. David Surti (DHS) offered to share his Excel file to show how he reconciles the two.

Alice Rice (DOD) suggested that there needs to be new USSGL accounts for the adjustment line of the 2012 SBR. Kathy agreed that it needs to be addressed, but suggested that, most likely, the adjustment will be handled with an attribute rather than a new account.

David asked if the USSGL staff has had any more time to catch up on USSGL issues sent through the web-based USSGL Issues Form. Kathy said that the USSGL staff members have had more time to address and answer the logged questions, most of which have been answered.

Christine Chang (FMS) requested that agencies let her know what they currently are doing with their transactions for long-term liability in a canceled account.


Kathy concluded the meeting stating that the next IRC meeting most likely will be at the end of January.


Kathy Winchester, FMS
Edwin Walker, FMS
Sherry Pontell, FMS
Karl Foltz, FMS
Jonnathan Dias Olivo, FMS
Stephanie Pickerell, FMS
Melinda Pope, FMS
Gwen Marshman, FMS
Christine Chang, FMS
Michele Crisman, FMS
Karen Metler, FMS
Marilyn Evans, Treasury
Cindy Scharf, Library of Congress
Diane Washington, DOI
Jenny Smith, HHS
Cynthia Wilbur, OPM
Dan Smith, PTO
Timyes, DOC
Ayana Bess, GAO
Vickie Massey, FCC
Gregory Keel, FMS
Deborah Mattingly, DOE
Chris Dyson, DOE
Terrance Alfred, NASA
Boris Lyubovitsky, USDA
Janice Alexander, NSF
Yu Chen Yeh, NASA
Mary Onofrio, NOAA
Letha Holliday, SSA
Kim Klein, DOE
Susan Stengel, NRC
Carol Berg, BPD
Yong Suu, HUD
Drena McDaniel, DOT
Teresa Lampkin, DOT
Leon Fleischer, SBA
Yen Le, State
Nancy Durham, State
Alice Rice, DoD
Rita Cronley, FMS
Stephanose Mitiku, FMS
Hal Blitz, FMS
Michele Murphy, VA
David Surti, DHS

Last modified 07/05/19