U.S. Standard General Ledger (USSGL)

Board Meeting Minutes

May 5, 2021

LOCATION: Call-In Only

TIME: 1:00 pm to 2:00 pm

PARTICIPANTS:

Bruce Henshel, Commerce

Scott Young, DOD

Brian Saunders, Education

Jeffrey Carr, Energy

David Surti, DHS

Derrick Washington, DOI

Tesfaye Wyes, DOL

Drena McDaniel, DOT

Teresa Lampkin, DOT

Melissa Stanley, DOT

Valerie Grant, DOJ

Jassal Simranjeet, EPA

Carrie Anderson, FERC

Chris Beck, Fiscal Service

Jaime Sailing, Fiscal Service

Jeff Taberner, Fiscal Service
Joel Erb, Fiscal Service

Josh Hudkins, Fiscal Service

Kent Linscott, Fiscal Service

Heather Six, Fiscal Service

Kyle Moore, Fiscal Service

Luke Sheppard, Fiscal Service

Regina Epperly, Fiscal Service

Steve Riley, Fiscal Service

Andrea Stanley, GSA

Robert Smalskas, GSA

Carla Mewborn, HHS

Terri Dawson, HUD

Patrice Williams-Johnson, NRC

Cynthia Paolillo, NSF

Lisa Johnson, OPM

Teresa Tancre, OMB

Valeria Spinner, OMB

Rachel Beasley, SBA

Christopher Long, SSA

Kawan Taylor, Treasury

Alfred Buck, USAID

Kevin Close, USDA

Eric Schneider, VA
HANDOUTS:

• USSGL Board Ballot Items & Projects

• CFOC Audit and Reporting Working Group Update

• General Fund TAS/BETC Relationships and Attributes

• GTAS Updates

• USSGL Board Ballot 21-02

All handouts can be found at https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/irc-may-05-

2021.html

Manager, Steve Riley (Fiscal Service), welcomed everyone to the Annual USSGL Board Meeting and conducted 

roll call.

Josh Hudkins (Fiscal Service) presented USSGL Board Ballot Items & Projects. The USSGL Board Ballot 

contains items for FY (Fiscal Year) 2021 and 2022. 

https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/ussgl-board-ballot-items-and-projects.pdf

Many entities voiced their concern during the meeting and in emails to both Treasury and OMB about USSGL 

account 421010, “Anticipated Reimbursements from Non-Federal Sources,” and that they plan on voting “no” on

this. One of the major concerns voiced was about the short time that entities would have to implement the change. 

Teresa Tancre (OMB) stated that, if this USSGL account is voted against, then she will attach the federal/nonfederal attribute domain value to the existing USSGL account, 421000 “Anticipated Reimbursements from 

Federal/Non-Federal Exception Sources,” and that does not require a vote. This change will begin in FY 2022. 

Andrea Stanley (GSA) asked if they considered extending it to become mandatory in FY 2023, instead of FY 2022,

due to the heavy system overhaul. GSA is not against the idea, but wants to consider the timeframe for what the 

system change would require.

Teresa stated that OMB would have to review where things play out and they will take it into consideration. Teresa

also mentioned that originally, there was supposed to be a validation that was supposed to distinguish the difference 

between the fed/non fed anticipated resources, but the validation began to work improperly, and a number of entities 

began reporting the value when they shouldn’t have. Since entities can’t use the non-fed exception, they are labeling 

cash as federal. However, when the cash comes in, it’s non-federal. OMB is trying to see where the flow begins 

from the anticipated when the cash comes in. This will give OMB and Fiscal Service an indication of where the 

flow begins, so they can create edits that will restrict how entities classify items as cash materializes from 

anticipated source to an actual collection.

Melissa Stanley (DOT) asked whether the long-term goal would be to have self-balancing resources between 

federal/non-federal.

Teresa responded saying no. The goal would be to anticipate non-federal and then see the cash come in as nonfederal.

Melissa said that, like a lot of other agencies, DOT is not against the change; their issue is the timing.
Jaime Saling (Fiscal Service) presented CFOC Audit and Reporting Working Group Update. Jaime mentioned 

that, due to time constraints, she was going to cover it quickly to save time for the other topics. Please refer to the 

handouts and, if there are any questions, do not hesitate to ask.

https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/cfoc-audit-reporting-work-group-may2021.pdf

Teresa mentioned that OMB used the proprietary data that is gathered in GTAS for the Budget Schedule F and for 

cash flows in the budget.

Luke Sheppard (Fiscal Service) presented General Fund TAS/BETC Relationships and Attributes. Luke 

mentioned that, due to time constraints, he was going to cover the subject quickly to save time for the other topics. 

Please refer to the handouts and, if there are any questions, do not hesitate to ask.

https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/general-fund-tas-betc-project.pdf

Dan Adams (Fiscal Service) presented GTAS Updates. Dan mentioned that, due to time constraints, he was going 

to cover the subject quickly to save time for the other topics. Please refer to the handouts and, if there are any 

questions, do not hesitate to ask.

https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/gtas-updates-ussgl-board-meeting-may2021.pdf

Josh presented USSGL Ballot 21-02.

https://fiscal.treasury.gov/files/ussgl/board-irc-mtgs/board-may-05-2021/ussgl-final-ballot-21-02.pdf

Steve concluded the meeting.