U.S. Standard General Ledger (USSGL) 

 Issues Resolution Committee (IRC) Meeting Minutes 

December 1, 2021 

LOCATION: Call in only 

TIME: 9:30 a.m. to 11:00 a.m. 

HANDOUTS: 

 Summary of Changes 

 Refunds of Prior-Year Advances 

 G-Invoicing Program Guide 

 Budgetary Abnormal Balance Discussion 

 Contingent Liabilities & EDL Account Definitions 

 Budgetary USSGL Updates 

 USSGL Draft Ballot 22-01 

 Part 2, Section III, FY 2022: Transaction Codes 

 Part 1 & 2, Section IV, FY 2021 & 2022: Attribute Table 

 Part 2 Section IV, FY 2022 Attribute Definition Report 

 Part 2, Section V, FY 2022: Balance Sheet 

 Part 1 & 2, Section V, FY 2021 & 2022, SF133 & Schedule P Report on Budget Execution and 

Budgetary Resources & Budget Program and Financing Schedule, 

 Part 1 & 2, Section V, FY 2021 & 2022: Statement of Budgetary Resources 

 Part 1 & 2, Section VII, FY 2021 & 2022: Validations Summary, Validations Detail, Edits Detail, 

Edits Summary 

 Part 2, Section VII, FY 2022: Edits Closing 

All handouts can be found at USSGL IRC Meeting December 03, 2020, Handouts (treasury.gov)

GENERAL ITEMS:

Manager, Steve Riley (Fiscal Service), welcomed everyone to the IRC Meeting, and asked everyone to note their 

attendance in the meeting chat. 

AGENDA ITEMS: 

Regina Epperly (Fiscal) presented Refunds of Prior-Year Advances scenarios: There were three separate scenarios 

originally created in FY 2011. All three scenarios have been updated; please take a look at the handouts, as there 

have been a lot of changes to these. A few quick things to note about some of the changes are as follows: 

 USSGL account numbers updated from 4 digits to 6 digits 

 Reflects current guidance and financial statements 

 Original scenarios only showed the performing side; now we have added the ordering side (in most 

cases) 

 When applicable, we have added the reciprocal categories 

Steve Riley mentioned that agencies should review these as we know that not every agency is the same. Please let us 

know of any issues you may have or see within the next month, so we can move forward with finalizing these items. 

Feel free to email us with any questions that you might have. 
Wes Vincent (Fiscal) presented G-Invoicing Program Guide. Wes explained that G-Invoicing is the system 

application between two trading partners working for buy/sell activity and this program provides the bridge between 

the system side and linking it to the accounting entries. Please review this, as there is a lot of information, along with 

several scenarios, within. We want to finalize this at the February IRC meeting. 

Multiple agencies voiced their concern that there were no budgetary accounting entries listed and that there were 

only proprietary accounting entries. Chris Beck (Fiscal) clarified that we understand there are budgetary tie points, 

and that we will be working with Teresa Tancre (OMB) to get those included. 

Teresa presented Budgetary Abnormal Balance Discussion. Teresa confirmed there is a deadline coming for 

budgetary USSGL accounts to have the abnormal balances be resolved by time periods specified in the footnotes on 

the FY 2022 SF 133/Sch P crosswalk, and there are memo lines that relate to the USSSGL accounts on the list. 

Currently, validation 122 shows the exceptions for abnormal balances for USSGL accounts and TAS. Since we are 

moving to allow beginning balances to have a distinction from ending balances, there is a need to have a new 

validation. This is in process and will be effective period 6. Any new request for an abnormal balance will be 

scrutinized more than in the past. Please be aware that there is a similar update coming in 2023, as well. Please refer 

to the handout, slide 4, for more in-depth information regarding the USSGL accounts that are affected by these new 

changes. OMB will be adding overrides on the beginning balance memo lines for certain agencies, and they will be 

added to your OMB Max folder, followed by an email sent out to the GTAS team, GTAS user, and IRC member. 

Teresa also mentioned that edits 148 and 149 are currently fatal and have been proposed to become analytical; 

however, there will be certain cases for a permanent exception. Teresa advised agencies to not assume they will get 

a permanent exception, and that agencies should work as though they are not going to get the permanent exception. 

Treasury asked whether the budgetary USSGL accounts that are being proposed are going to be an extension or a 

completely new USSGL account; Teresa replied that she was not sure yet, but working with Treasury counterparts 

and discussions with IRC agencies would help make that decision in the future. 

Brian Casto (Fiscal Service) presented Contingent Liabilities and EDL Account Definitions. Brian stated that a 

few questions had been received, including some auditor questions on the Contingent Liabilities and Estimated 

Cleanup Cost liability accounts. There were no concerns with recognizing a liability, but more about classification 

and Balance Sheet presentation for when a future outflow could be considered both a legal action and a cleanup cost. 

 Contingent Liabilities – Line 37 Other Liabilities. 

 Estimated Cleanup Cost Liability – Line 31 Environmental and disposal liabilities 

Interpretation 9 – (Cleanup Cost Liabilities Involving Multiple Component Reporting Entities) FASAB did not 

address the issue and pointed users back to Level A GAAP general liability recognition – the probable and 

reasonably estimated requirements - in SFFAS 5 & SFFAS 6. 

We talked with larger agencies affected, we learned about their processes, and we feel that differentiating the 

definitions of two USSGL accounts 292000 and 299500 is the clearest solution. 

 Estimated cleanup costs that are part of pending/threatened litigation, unasserted claims, administrative or 

judicial proceedings, lawsuits, and/or other legal actions are reported in USSGL account 292000, 

“Contingent Liabilities”. 

 Contingent liabilities related to environmental cleanup costs rather than legal actions are reported in 

USSGL account 299500, "Estimated Cleanup Cost Liability. 

Heather Six (Fiscal Service) presented Budgetary USSGL Updates. Please refer to the handouts for the 

modifications and deletions proposed. 

Teresa mentioned that we added Contract Authority and Borrowing Authority to USSGL account 439702,

“Appropriations (special or trust), Borrowing and Contract Authority Temporarily Precluded from ObligationAnticipated Current-Year Authority,” because there is no anticipated Contract/Borrowing Authority, but in those 
sections, there are transfers and different types of adjustments. Those could be anticipated and that is why we have 

added it. 

Scott Young inquired whether this would be applicable to both definite and indefinite; Teresa affirmed this. 

Josh Hudkins (Fiscal Service) presented Voting Ballot 22-01. Josh stated two of the modifications are clearing up 

the definition for Contingent Liabilities and Estimated Cleanup Cost Liability. The account being deleted (439503) 

is no longer needed, and the last account (439702) is adding Contract and Borrowing Authority to the title and 

definition. There will be a survey monkey link sent out and a fillable PDF. You do not have to do both, but can 

choose between one or the other. The ballot closes December 8th at noon, EST. 

Brian and Regina presented Part II Sec III Transaction Codes: There are 17 changes to various TCs, so please 

check the handouts and email us with any questions. 

Kent Linscott (Fiscal Service) presented Part I & II, Sec IV Attribute Table and Attribute Definition Report. Kent 

stated that we have updated the Attribute Definition Report to reflect changes in how Disaster Emergency Fund 

Code attribute domain values are presented and where reporting entities can go to find the valid attribute domain 

values to be used. This attribute has been modified from a 1 to a 3-character field. The Definition has been modified 

to point users to the most recent list of DEFC values on the Disaster and Emergency Funding Tracking Dashboard in 

OMB’s MAX Portal. We will no longer list all valid codes in the Attribute Definition Report nor on the specific 

USSGL accounts in the Attribute Table; rather, users will now see “1- or 3-character OMB approved value” listed 

for each USSGL account where a DEFC is required. From this point on, those submitting GTAS data will need to 

visit the OMB Dashboard for the specific DEFC attribute domain values to be reported. Please refer to the handouts 

for a full list of updates. 

Brian presented Part II, Section V, Balance Sheet. Fiscal Service made the Standardized Balance Sheet a 

requirement for all agencies, starting with FY 21 reporting. As agencies started implementing the new format this 

year, concerns were raised and communicated to Fiscal Service. These concerns were compiled into a list that was 

circulated in an email dated June 11, 2021 to the agency financial reporting community. In that email, Fiscal Service 

requested agency feedback on whether to proceed with revisions to the USSGL Balance Sheet crosswalk related to 

the list of issues for the fiscal year 2021 reporting period, or if the preference would be to defer those revisions until 

next year. The majority of agency responses asked that Fiscal Service delay any further changes to the Balance 

Sheet crosswalk until fiscal year 2022. Based on this feedback, Fiscal Service kept this year’s Balance Sheet 

crosswalk revisions to a minimum. 

One area of concern was that a Balance Sheet line item which included the Fed/Non Fed attribute domain value “F” 

for USSGL accounts 222500 “Unfunded FECA Liability,” 229000 “Other Unfunded Employment Related 

Liability,” 221300, “Employer Contributions and Payroll Taxes Payable,” and 221500 “Other Post-Employment 

Benefits Due and Payable,” could potentially deviate from GAAP.

At the August IRC Meeting, Fiscal Service communicated that no change would be made in the USSGL Balance 

Sheet crosswalk for fiscal year 2021. Instead, Fiscal Service advised agencies to deviate from the USSGL Balance 

Sheet crosswalk to avoid this issue of potential non-compliance with GAAP, and that agencies may report the 

activity in the above-referenced USSGL accounts as Other Liabilities instead of Accounts Payable. Please refer to 

the handouts to see the movement of the 4 USSGL accounts. 

Bruce (Commerce) brought up some concerns with the Other liabilities and Other assets; Brian responded that 

these will be discussed internally. A lot of the questions coming in are from the use of the Fed/Non-fed attribute 

domain value and how it will change the crosswalk. Fiscal Service will meet internally after year-end and reach out 

to some agencies about participating in a working group. 

Bruce also had some questions regarding the USSGL Voting Ballot; Josh stated he and Brian would call Bruce

after the meeting to discuss his questions further. 

Regina presented Part I & II Section V: SF-133 & Schedule P Report of Budget Execution and Budgetary 

Resources & Budget Program and Financing Schedule changes. Regina noted that there are a lot of changes, so 

please check the handouts and feel free to reach out with any questions. 
Teresa mentioned for those agencies that have special nonrevolving trust funds and have an exception to GTAS 

validation 111, they have been added back in because the OPM Emergency Federal Employee Leave Fund account 

is still going to be reimbursing in FY 2022; therefore, USSGL account 427700 “Other Actual Collections – 

Federal/Non-Federal Exception Sources” has to be available. There are specific accounts that still need to be on that 

list. Teresa will reach out to those agencies to find out where they are on getting their special fund or trust fund 

receipt account in place. That exception was not supposed to be continuously carried over. There is action required 

from the agencies, so look forward to an email.

Heather presented Part I & II, Sec V Statement of Budgetary Resources. Heather stated that there are a lot of 

changes in these, as well, so please refer to the handouts and feel free to reach out with any questions. 

Dan Adams (Fiscal Service) presented Parts I & II, Section VII: Edits and Validations. Dan mentioned that there 

are a lot of changes, so please refer to the SOC and the individual handouts. 

Dan also mentioned that the next big GTAS development release will be late February/early March timeframe. With 

this release, there is a technical change that will no longer allow GTAS to support Internet Explorer. However, 

Chrome, Firefox, and Edge will still be okay. If you are using Internet Explorer and that is your only option, please 

reach out. If you have access to the others, please start using them. 

MEETING ROUNDTABLE: 

Bruce had further questions regarding some of the changes. 

Chris mentioned that we would be getting together to discuss internally. 

Meeting Wrap-Up: 

Steve concluded the meeting. 

Agencies via Conference Call: 

 Architect of the Capital 

 Bureau of the Fiscal Service 

 Defense Security Cooperation Agency 

Department of Agriculture 

Department of Commerce 

Department of Education 

Department of Energy 

Department of Health and Human Services 

Department of Homeland Security 

Department of Housing and Urban Development 

Department of Interior 
Department of Justice 

Department of Labor 

Department of State 

Department of Transportation 

Department of Treasury 

Department of Veterans Affair 

Export-Import Bank of the United States 

Federal Communications Commission 

Federal Energy Regulatory 

GSA 

Library of Congress 

Millennium Challenge Corporation 

NASA 

National Science Foundation 

NRC (Nuclear Regulatory Commission) 

Office of Management and Budget 

Office of Personnel and Management 

Patent and Trademark Office 

Railroad Retirement Board 

Securities Exchange Commission 

Small Business Administration 

Smithsonian Institution 

Social Security Administration 

United States Agency for International Development 

United States Postal Service