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Issues Resolution Committee (IRC) Meeting Minutes

January 28, 2010


The meeting was held at 9 a.m., at the Government Accountability Office (GAO), 441 G Street, NW., Room 7B15 (Campbell Room), Washington, DC.

Kathy Winchester (FMS) opened the meeting by reviewing the agenda. She stated that the USSGL staff time devoted to addressing agency issues will be limited for the next 6 months. This is due to limited staff resources and the focus on the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). Agencies should continue to use the USSGL Issues Form on the USSGL Web site to notify the USSGL staff of any pressing issues. Because there is already a backlog of issues that the USSGL staff members have been unable to address, the updated TFM will be impacted and is not expected to be released until July 2010.


  • Scenario To Reflect the U.S. Debit Card Program Activity, IRC Handout, dated October 28, 2010
  • Scenario To Reflect the Use of the Appropriation for the Redemption of Treasury Securities, IRC Handout, dated October 28, 2010
  • Imprest Fund Scenario, dated October 24, 2002


Edwin Walker (FMS) presented the Scenario To Reflect the U.S. Debit Card Program Activity. The U.S. Debit Card program relates to Cash Investments Held Outside of the Treasury (CIHO), and agencies should treat it similarly to Imprest Funds. While the U.S. Debit Card program is relatively new to most agencies, the Department of Justice (DOJ) currently is using it.

Edwin reviewed several financial events that addressed an agency issuing the U.S. Debit Card as an advance to the agency representatives and for reimbursement of expenses.

After discussing several alternatives, the IRC decided that the U.S. Debit Card program would use a separate account: USSGL account - 1125, "U.S. Debit Card Funds." The USSGL account definition was modified to read "The authorized amount of cash placed on U.S. Debit Cards by Federal Program Agencies (FPAs) and held by agency representatives at personal risk."

Kathy Winchester (FMS) presented the Scenario To Reflect the Use of the Appropriation for the Redemption of Treasury Securities. She reviewed the seven financial event transactions included in the scenario and their reporting. She stated that the transactions are used solely by the Bureau of the Public Debt (BPD). In 2011, the USSGL staff will create USSGL account 4370, "Offset to Appropriations Realized for Redemption of Treasury Securities." BPD will use this budgetary account for Treasury Account Symbol 20X0500 to offset USSGL account 4119, "Appropriations Realized," when a warrant is received to cover amounts of principal to be redeemed. This account will be adjusted at the yearend so that budgetary resources equal zero.


Alice Rice (DOD) indicated that DOD has outlays and that they were expended from closed accounts (similar to the old "M" accounts). She also stated that DOD has 40-year contracts. Eileen Parlow (FASAB) suggested that they use X-year accounts that do not close.

Webster Coleman (DOL) asked if a repayable advance could be recorded at the full amount in the recipient's trial balance when the Warrant was for a smaller amount. Tom Sears (BPD) will check with Matt Hansel (BPD) and respond to Webster Coleman.


Kathy thanked everyone for attending and stated that there will be no IRC meetings scheduled in February.


Kathy Winchester, FMS
Karen Metler, FMS
Melinda Pope, FMS
Karl Boettcher, FMS
Karl Foltz, FMS
Edwin Walker, FMS
Gwendolen, Marshman, FMS
Tiarra-Carey, FMS
Harold Blitz, FMS
NikcolaYorkshire-Smith, FMS
Daniel Smith, DOC – P&T
Alice Rice, DOD
Roland Mack, Education
Nancie Kebioh-Gray, Education
Eileen Parlow, FASAB
Mai Ly Chi, GAO
Cassandra Holman, GSA
Lisa Trumbull, GSA
Yong Son, HUD
Derick Washington, DOI
David Gaudette, DOJ-DEA
Vernon Johnson, DOJ
Webster Coleman, Labor
Carol Gower, State
Teresa, Lampkin, DOT
Drena McDaniel, DOT
Marilyn Evans, Treasury
Susan Stengel, NRC
Tom Sears, Treasury, BPD
Alethea Cumberledge, BPD
Andrea Florence, BPD
Brant McDaniel, BPD
Brian Goff, BPD
Mitzie Johnson, BPD
Robert Holiday, BPD
Tricia Bright, BPD
Carol Berg, BPD

Last modified 07/05/19