U.S. Government Standard General Ledger
Issues Resolution Committee (IRC) Meeting Minutes
December 5, 2013
GENERAL ITEMS:
The meeting was called to order at approximately 9:35 AM in the Eisenhower Room of the White House Conference Center located at 726 Jackson Place, NW, Washington DC 20503.
Valeria Spinner (Fiscal Service) opened the meeting and welcomed everyone in attendance. Valeria announced we were having some technical issues with the live meeting, but participants could get handouts from web and we would continue to try and resolve the live meeting issues. She also announced that Kirstie Hart (Fiscal Service) could only be at the meeting until 10:30, and because of this she was going to switch some agenda items around so that Kirstie could be present to answer questions.
HANDOUTS:
- Draft Summary of Changes Bulletin
- Railroad Retirement Board Lost Investment Opportunity Scenario
- Draft USSGL Account Attribute Definition Report for Fiscal 2014
- Draft USSGL Attribute Table for Fiscal 2014
- Draft USSGL Crosswalk SF 133: Report on Budget Execution and Budgetary Resources and Schedule P: Program and Finance (P & F) for Fiscal 2013
- Draft USSGL Crosswalk SF 133: Report on Budget Execution and Budgetary Resources for Fiscal 2014
- Draft USSGL Crosswalk Budget Program and Financing (P&F) Schedule for Fiscal 2014
- Draft USSGL Crosswalk Balance Sheet for Fiscal 2014
- Draft USSGL Reclassified Balance Sheet for Fiscal 2014
- Draft USSGL Crosswalk Statement of Net Cost for Fiscal2014
- Draft USSGL Reclassified Statement of Net Cost for Fiscal 2014
- Draft USSGL Reclassified Statement of Changes in Net Position for Fiscal 2014
- Draft USSGL Validation Summary for Fiscal 2014
- Draft USSGL Validation Detail for Fiscal 2014
- Draft USSGL Edits Summary Report for Fiscal 2014
- Draft USSGL Edits Detail Report for Fiscal 2014
AGENDA ITEMS:
Jeff Taberner then presented Part 2, Section IV, changes to the USSGL Attribute Table and Attribute Definition Report. The majority of these changes were a result of the draft Bulletin TFM 2-4700. A question was asked as to why the "Z" domain value was being added? Jeff Taberner indicated that in the draft Bulletin TFM 2-4700, USSGL accounts for Reciprocal Category 29 were being broken into two groups for the General Fund and the Non-Reciprocating. Jeff also stated that the Non-Reciprocating would have the "Z" attribute domain value.
Jeff Taberner presented Part 2, Section V, changes to the Balance Sheet. The changes were a result of the draft Bulletin TFM 2-4700.
Marilyn Evans (Department of Treasury) asked the question when it was acceptable for an agency to use a "G" or "Z" attribute domain value with USSGL account 579000 "Other Financing Sources" and 579100 "Adjustment to Financing Sources – Downward Reestimate or Negative Subsidy"? Kirstie Hart answered you would use the "G" attribute domain value when an agency would expect the General Fund to reciprocate. Kirstie had worked with Dave Strobel (Fiscal Service), and others, to see what the General Fund would actually reciprocate against. The TFM 2-4700 applied the "G" as an allowable attribute domain value on certain USSGL accounts based on this research and analysis. The list of USSGL accounts listed in the TFM 2-4700 for Reciprocal Category 29 the General Fund had determined either; A) that there was a legitimate need for a particular agency, or B) that the General Fund would be reciprocating against that activity.
Carol Gower (Department of State) asked if there was a reference guide that would tell agencies when the General Fund was reciprocating, or not? Kirstie Hart answered that the Bulletin TFM 2-4700 would provide guidance, and if the USSGL account was listed under "Reciprocal Category 29 USSGL Accounts that Reciprocate Against the General Fund" that those USSGL accountsare allowable. However, Kirstie did caution that certain USSGL accounts, such as 199000 "Other Assets" and 259000 "Other Debt", the "G" attribute domain value was only allowable for certain agencies and that would be reviewed when we went over the validation and edits.
A question was raised if these changes were being made before the TFM was published? Michele Crisman (Fiscal Service) said that these changes would be published after the TFM was published. Kirstie Hart indicated that the bulletin for TFM 2-4700 would be published on December 16, 2013.
Then a question was raised if the publish on December 16, 2013, was the draft for comments, or the final? Kirstie Hart said it was the final draft and that this meeting was to go over the changes and see if anybody had comments.
IRC members were concerned that usually agencies have a couple weeks for comments, and then the changes were presented at the IRC meeting. IRC members also raised concerns about the timing of these changes with year-end. Kirstie Hart said that the shutdown had delayed the bulletin and these changes were needed for GTAS 1st Quarter, and that agencies have wanted these changes for months. She also stated it was necessary to take this approach in order to have GTAS ready for 1st Quarter reporting.
A question was posed as to why the draft Bulletin TFM 2-4700 was not available? Valeria Spinner asked if a draft could be provided to the agencies after the meeting? Kirstie Hart indicated she would check if that was possible with the TFM review board.
Tia Harley (Fiscal Service) presented Part 2, Section V, changes to the Statement of Net Cost. The changes were a result of the draft Bulletin TFM 2-4700.
The question was posed as to when the Summary of Changes handout could be updated for the late changes that were not reflected in the handout? Michele Crisman advised everyone that the handouts would be updated by Monday, December 9, 2013, on the USSGL website.
Jeff Taberner presented Part 2, Section VI, changes to the Reclassified Balance Sheet. The majority of the changes were a result of the draft Bulletin TFM 2-4700.
Tia Harley presented Part 2, Section VI, changes to the Reclassified Statement of Net Cost. The changes were a result of the draft Bulletin TFM 2-4700.
Chris Beck (Fiscal Service) presented Part 2, Section VI, changes to the Reclassified Statement of Changes in Net Position. The changes were a result of the draft Bulletin TFM 2-4700.
Shannon Redding (Fiscal Service) presented Part 2, Section VII, changes to the Edits and Validations. The changes were a result of the draft Bulletin TFM 2-4700.
Valeria Spinner introduced Chris Beck as new member of the USSGL team. She then asked if any members had additional questions for Kirstie before she left.
Marilyn Evans asked if there was going to be a list of all the trading partner codes in the TFM 2-4700? Kirstie Hart said they would not be listed on the bulletin in December and that they were working on that list.
Jeff Taberner presented the Railroad Retirement Board Scenario. A question was raised that the scenario shows an annual warrant, but what if it was monthly? Jeff Taberner said that would not change the scenario or cause any issues.
Lisa Smith (Fiscal Service) presented Parts 1 & 2, Section V, changes to the SF-133 and Schedule P: Program and Finance (P&F). Some of these changes were a result of a correction of error in a previous publication and others were due to sequestration.
Teresa Tancre (Office of Management and Budget) indicated if an agency was having an issue with sequestration and it is not addressed in the 2014 crosswalks they needed to contact her. Also, if an agency has a sequestered amount reported in USSGL accounts 438200 "Temporary Reduction – New Budgetary Authority," 438300 "Temporary Reduction – Prior –Year Balances," 438700 "Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority," or 438800 "Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances" those amounts should remain in USSGL account 438400 "Temporary Reduction/Cancellation Returned by Appropriation" unless you have something from OMB to move those amounts. Finally, she notified everybody that all warrants dealing with sequestration will be processed in the spring.
ROUND TABLE DISCUSSION ITEMS:
A question arose when the new TFM for USSGL would be published? Lisa Smith said the changes discussed in the meeting would be published in a TFM bulletin on December 23, 2013. IRC participants raised serious concerns about the lead time of the bulletin as it relates to 1st quarter reporting. IRC members indicated it could be very difficult to make these changes in their systems, and that they needed more lead time. Michele Crisman stated everybody was in the same situation, with short turn around times. The majority of the changes were caused by the draft Bulletin TFM 2-4700, and that was the guidance driving these changes and they needed to be in for GTAS 1st Quarter reporting.
Marilyn Evans then asked why these changes had to be in 1st quarter, and had serious concerns that Treasury would not be able to submit GTAS 1st quarter? Michele Crisman then pointed out these changes will make it possible for several agencies to submit first quarter.
Marilyn Evans again raised concerns about the lack of lead time for these changes, and the potential impact it could have on their agencies reporting. She had also asked if it was possible to have two different tables to accommodate both sides? Michele Crisman then asked Shannon Redding (Fiscal Service) if it was possible to have two attribute tables for GTAS? Shannon Redding said that was not possible. However, it may be possible to have exceptions to some validations or edits, but they would need to know those Treasury Account Symbols (TAS). Marilyn Evans indicated she would need more time to assess how these changes would affect their agency before she could provide the TAS it would affect.
A question was then posed if a new updated USSGL Attribute Table would be posted? Michele Crisman said that an updated USSGL Attribute Table would be posted on Monday, December 9, 2013, along with the other updated handouts. This was confirmed by the USSGL team members present at the meeting.
IRC members again voiced concerns they need more lead time with these changes, and also expressed concerns over the amount of changes during the year. Michele Crisman stated that the USSGL team agrees,and the short lead times make it difficult on all involved, but she thinks everybody is doing the best they can with GTAS just around the corner. Michele then explained how in FACTS II they could make change and not affect the TFM, but with GTAS that will not be the case. In addressing the frequency of the changes Michele said there have been discussions to make them quarterly in the future.
A question arose if we know that the changes that are reflected are the only changes? Jeff Taberner stated that the USSGL team had asked the same thing and were told these were the last ones.
Janice Alexander (National Science Foundation) had a couple of questions; 1) Will GTAS reporting be required from all TAS during non-quarterly months? The IRC members said they would be. 2) Are statements required for Quarters 1 and 2? IRC members informed her that they are not, and they are on the OMB website.
MEETING WRAP UP
Valeria Spinner thanked all for attending and said we did not have a date set for the next meeting and adjourned the meeting at 11:00 AM.
ACTION ITEMS:
- Update account definition of USSGL account 415500 "Appropriation To Liquidate Contract Authority - Allocation – Transferred" to include language including allocation accounts of the parent.
- Determine whether USSGL account 579100 should be included in RC 29 or a different reciprocal category.
ATTENDEES:
- Steven Corbin, DOJ
- Jonnathan Diaz-Olivo, Fiscal Service
- Maryla Engelking, DOD
- Marilyn Evans, Treasury
- Jason Hempstead, VA
- Vickie Massey, FCC
- Shannon Redding, Fiscal Service
- Valeria Spinner, Fiscal Service
- Lisa Smith, Fiscal Service
- Teresa Tancre, OMB
- Kathy Wages, Fiscal Service
- Melanie White, Fiscal Service
- Chris Beck, Fiscal Service
- Jeff Taberner, Fiscal Service
- Hesham Abdelaziz, USDA
- Cindy Scharf, Library of Congress
- Karl Boettcher, Fiscal Service
- Carol Gower, Department of State
- Mark Satuccied, Department of Education
By telephone:
- Michele Crisman, Fiscal Service
- Kirstie Hart, Fiscal Service
- Karen Hunter, Social Security Administration
- Janice Alexander, National Science Foundation