U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

December 4, 2018

LOCATION: Call-In Only

TIME: 1:00 p.m. to 3:00 p.m.

HANDOUTS:

• Summary of Changes

• Draft USSGL Ballot

• New and Updated Budgetary USSGL Accounts

• New USSGL Accounts for SFFAS No. 51 Insurance Programs

• Gain/Loss on Foreign Currency Fluctuation

• Part 2, Section V, Fiscal Year 2019: 

Statement of Changes in Net Position

Statement of Net Cost

• Part 1, Section V, Fiscal Year 2018 and Part 2, Section V, Fiscal Year 2019:

Statement of Budgetary Resources

SF 133 & Schedule P Report of Budget Execution and Budgetary Resources & Budget Program and 

Financing Schedule

• Part 2, Section VI, Fiscal Year 2019:

Reclassified Statement of Operations and Changes in Net Position

Reclassified Statement of Net Cost

• Part 1, Section VII, Fiscal Year 2018 and Part 2, Section VII, Fiscal Year 2019:

Validations Detail

Edits Summary

Edits Detail

Edit Closing

• Part 2, Section VII, Fiscal Year 2019:

 Validations Summary

• Finalized Updates to Accounting Scenarios

• G-Invoicing Program Guide

GENERAL ITEMS:

Manager, Chris Beck (Fiscal Service), welcomed everyone to the IRC Meeting and conducted roll call.

AGENDA ITEMS:

Marlana White (Fiscal Service) presented Draft USSGL Ballot. Draft Ballot 18-03 will be emailed to USSGL

Board Members by COB December 4, 2018. The ballot is due back by noon December 11, 2018. Chris stated that 
the draft ballot is available for USSGL Board Members to review, and there are two new USSGL accounts and four

modifications to existing USSGL accounts on the ballot.

Michele Crosco (Fiscal Service) presented New and Updated Budgetary USSGL Accounts. The proposed new 

USSGL accounts affect very few agencies: USDA, DOI and HHS; and there will also be a validation added that 

limits these USSGL accounts to specific Treasury Account Symbols (TAS.) The two new proposed USSGL 

accounts are USSGL account 415730, “Authority Made Available From Appropriations Previously Precluded From 

Obligation,” and USSGL account 439730, “Appropriations Temporarily Precluded From Obligation.” This activity 

was originally in USSGL account 415700, “Authority Made Available From Receipt or Appropriation Balances 

Previously Precluded From Obligation,” and USSGL account 439700, “Appropriations, Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation – Current-Year Balances.” The proposed new USSGL 

accounts will be added to existing Transaction Codes (TCs), but in the future, the preclosing and closing entries will 

be separated out into new TCs. 

Brian Casto (Fiscal Service) presented Updated USSGL Accounts for SFFAS No. 51 Insurance Programs. Two 

existing USSGL accounts are proposed to be updated so that the definitions reflect references to the most recent 

Federal Accounting Standards Advisory Board (FASAB) guidance; those USSGL accounts are 221800, “Life 

Insurance Benefits Due and Payable to Beneficiaries,” and 263000, “Actuarial Life Insurance Liability.” The 

proposed changes are to delete the references to SFFAS No. 1 and No. 5, and update the Account Definitions with a 

reference to the correct paragraphs in SFFAS No. 51.

Chris stated that this concluded the items that would appear on Ballot 18-03, and that USSGL Board Members 

would receive the ballot by COB December 4th; the ballots are due by noon on December 11th. These changes will 

be part of USSGL TFM Supplement Bulletin No. 2019-02 that will post to the USSGL TFM Website before 

Christmas. 

Brian presented Gain/Loss on Foreign Currency Fluctuation. Currently, an implementation scenario for Foreign 

Currency Fluctuation is in progress and will be presented at a future IRC Meeting. Today, four new TCs are being 

presented so that they will be in place when the scenario is discussed. The proposed new TCs would be recorded 

immediately preceding the disbursement of funds; these TCs are B450, B452, D618 and D626. Chris thanked 

OMB and Scott Young (DOD) for their help on the implementation of the new TCs.

Chris explained that Bulletin No. 2019-03 recently updated TFM 2-4700; this required changes to the USSGL TFM 

Supplement to bring the Statement of Changes in Net Position and the Statement of Net Cost up to date. 

Brian (Fiscal Service) presented changes and updates to Part II, 2019, Section V: Statement of Changes in Net 

Position (SCNP) and Part II, 2019, Section VI: Reclassified Statement of Operations and Changes in Net Position

(RSOCNP). For the SCNP, USSGL account 721200, “Losses on Dispositions of Borrowings,” was deleted from 

lines 18 and 22; this was to correct a previous error. For the RSOCNP, USSGL accounts 599000, “Collections for 

Others – Statement of Custodial Activity,” and 599100, “Accrued Collections for Others – Statement of Custodial 

Activity,” were deleted from line 7.14; this was due to Bulletin No. 2019-03.

Marlana presented changes and updates to Part II, 2019, Section V: Statement of Net Cost (SNC) and Part II, 2019, 

Section VI: Reclassified Statement of Net Cost (RSNC). On the SNC, the “Z” Fed Nonfed attribute domain value 

was removed from USSGL accounts 590000, “Other Revenue,” and 590900, “Contra Revenue for Other Revenue,” 

on lines 2 and 7. On the RSNC, USSGL accounts 590000 and 590900 were removed from line 12.11; this line is 

now blank, so the line will now say “line inactive” until the rollover happens. 
Chris explained that at the end of the fiscal year, there are often changes to the crosswalks, edits and validations that 

must be made but are not reflected in the USSGL TFM Supplement until the next year. The next few items on the 

agenda have both 2018 and 2019 changes because they are being caught up with year-end revisions. 

Regina Epperly (Fiscal Service) presented Part I, 2018, Section V, and Part II, 2019, Section V: Statement of 

Budgetary Resources (SBR). There were several revisions to the SBR after it was published on the USSGL TFM 

Supplement Website in August; the updated crosswalk with these revisions was distributed to agencies in October. 

The Summary of Changes (SOC) for the SBR lists several changes because it lists all the changes made since 

August. In addition, on the SOC, the changes for the SBR were split out between additions to a line and 

revisions/deletions to a line; this was done to make the SOC easier to read and understand. There were no additional 

changes for 2018 after the updated crosswalk was distributed in October. The changes for 2019 are:

1. Line 1051: added USSGL accounts 415730, 439501, and 439730.

2. Line 1290: added USSGL accounts 415730 and 439730; Revised Fund Type Attribute domain value from 

“EG/EP/ER” to “EG/EM/EP/ER” for USSGL account 439100, “Adjustments to Indefinite Appropriations,”

with TAS Status Code attribute domain value “U.” 

3. Line 1980: added USSGL accounts 415730, 439501, and 439730.

Michele presented changes and updates to Part I, 2018, Section V, and Part II, 2019, Section V: SF133 & Schedule 

P Report on Budget Execution and Budgetary Resources & Budget Program and Financing Schedule. 

The 2018 changes are:

1. Lines 1020 and 1080: deleted USSGL account 438500, “Temporary Sequester Returned for Cancellation.”

2. Lines 1038 and 1098: revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

“C” to “D” and GTAS Status Transition Code attribute domain value from “K/N” to “K.”

The 2019 changes include those listed above, plus:

1. Lines 1020, 5096, 5097 and 5098: added USSGL accounts 415730 and 439730.

2. Lines 1038 and 1098: deleted USSGL account 438500 Prior Year Attribute Code domain value.

3. Line 1100; revised USSGL account 439100 GTAS Fund Type Code attribute domain values from

“EG/EP/ER” to “EG/EM/EP/ER.”

4. Line 1102: added USSGL account 415730.

5. Line 1103: added USSGL account 415700.

6. Line 1134: added USSGL account 439730.

7. Line 1201: Revised USSGL Fund Type Code attribute domain value from “ET” to “EG/ET” for USSGL 

account 412800 “Amounts Appropriated From Specific Invested TAFS – Transfers In.”

Dan Adams (Fiscal Service) presented changes and updates to Part I, 2018, Section VII and Part II, 2019, Section 

VII: Validations and Edits.

The 2018 changes are:

1. Validation 32E: updated the exception list.

2. Validation 70E: added pass exception for TAS 020X5697.

3. Validation 90E: added Fund Family 091 0800 with Disaster Emergency Fund Code “C.”

4. Validation 91: added USSGL account 111000, “Undeposited Collections.”
5. Edit 2: deleted SF 133 line 1141.

6. Edits 17, 79 and 84: revised description.

7. Edit 21: moved USSGL account 438500 from Closing Group 420100 to Closing Group 438400.

8. Edit 74: deleted SF 133 lines 1040, 1041 and 1042; revised description.

9. Edit 75: deleted SF 133 lines 1150, 1151, 1152 and 1153; revised description.

10. Edit 76: deleted SF 133 line 1176; revised description.

11. Edit 77: deleted SF 133 line 1330; revised description.

12. Edit 78: deleted SF 133 lines 1530 and 1531; revised description.

13. Edit 80: deleted SF 133 lines 1250, 1251 and 1252; revised description.

14. Edit 81: deleted SF 133 line 1276; revised description.

15. Edit 82: deleted SF 133 line 1430; revised description.

16. Edit 83: deleted SF 133 line 1630 and 1631; revised description.

17. Edit 96: deleted SF 133 line 1141.

The 2019 changes include those listed above, plus:

1. Validations 36, 45, and 53: changed validation type from Compound TAS to Compound.

2. Validation 78: added USSGL accounts 599000 and 590900 with Fed Nonfed attribute domain value “Z” 

and Exchange/Nonexchange attribute domain value of “X”; deleted USSGL account 721200.

3. Validation 93: created to restrict the USSGL account used by TAS with Main Account 3603.

4. Validation 94: created to restrict the use of USSGL accounts 415730 and 439730.

5. Edit 3: added USSGL account 439730.

6. Edit 4: added USSGL accounts 415730 and 439730.

7. Edit 15, 16, 18, 19 and 38: revised description.

8. Edit 21: created Closing Group 439730; added USSGL account 415730 and 439730 to Closing Group 

439730.

9. Edit 24: added USSGL account 415730 and 439730.

10. Edit 26, 27, 28, 29, and 30: revised name and the left and right side titles.

11. Edit 39: added USSGL account 414201, “Modification adjustment transfer of Borrowing Authority 

Converted to Cash.”

12. Edit 46 and 47: added USSGL account 415730 and 439730; deleted USSGL account 438500.

13. Edit 49: added USSGL account 412500, “Loan Modification Adjustment Transfer Appropriation.”

14. Edit 53 and 54: updated to be proposed analytical for all periods.

15. Edit 67: revised to exclude Prior Year Adjustment attribute domain values “P” and “B.”

16. Edit 68, 79, and 84: revised description.

Kathy Wages (Fiscal Service) presented Finalized Updates to Accounting Scenarios. Fiscal Service presented five 

scenarios at the September 25th IRC Meeting. Four of those scenarios were posted to the new redesigned Fiscal 

Service Website on December 4th; those scenarios are Appropriated Trust or Special Fund Receipts Derived From 

“Unavailable” and “Available” Trust or Special Fund Receipt Accounts, Imprest Fund, U.S. Debit Card Program 

and Permanent Reduction to General Fund Appropriation. 

Chris explained that Fiscal Service had recently updated their website, and that agencies should check their link to 

the website to ensure it works. If agencies need help, they should email a USSGL team member for assistance.
Brian presented G-Invoicing Program Guide. G-Invoicing is Fiscal Service’s agreement broker for buy/sell 

transactions and part of the efforts to eliminate any intragovernmental differences; Bulletin No. 2018-10, mandates 

it. Agreements must be put into G-Invoicing by June 30, 2021 and implementation plans are due from agencies on 

May 31, 2019. G-Invoicing is not an accounting or procurement tool; it is a data broker that stores buy/sell 

information and facilitates the exchange of accounting data between federal trading partners. Brian explained that 

no new USSGL accounts or TCs are required for the implementation of G-Invoicing. The problems leading to 

intragovernmental differences seem to be focused on when and how entries should be recorded by both trading 

partners, rather than what TCs are booked. The G-Invoicing Program Guide was created to explain specifically how 

policies from existing accounting guidance and G-Invoicing’s functionality would help agencies communicate and 

record buy/sell transactions. 

Currently, agencies do not have a way to communicate when revenue, expenses, accounts payable and accounts 

receivable should be recorded. FASAB’s SFFAS No. 7 says that revenue should be recognized when physical 

goods are delivered to the customer and when services are performed; G-Invoicing’s Performance Transaction

functionality, in which agencies share accounting data related to delivery and receipt/acceptance, and FOB Point

data elements will help to address this problem.

Page 4 of the guide has an Intragovernmental Buy/Sell Transaction Lifecycle Chart that explains each stage of the 

G-Invoicing Process; this chart shows that only after both sides have agreed on accounting terms and receipt and 

acceptance will funds actually settle in the IPAC Platform. In the G-Invoicing environment, no proprietary 

accounting entries will be recorded during the General Terms & Conditions (GT&C) or Order Stages; all proprietary 

entries will be recorded during the Performance Transaction and Fund Settlement Stages. This guide does not 

recommend any budgetary events because each agency’s events differ; Fiscal Service defers to OMB Circular No. 

A-11 and the USSGL TFM Supplement for budgetary entries. 

The guide references Assisted Acquisition transactions. It is important to remember that only Assisted Acquisition 

transactions between governmental agencies are recorded in G-Invoicing; an Assisted Acquisition transaction with a 

non-fed vendor should never be recorded in G-Invoicing. 

Lastly, Brian noted the implementation of G-Invoicing will not affect any other system policies, including GTAS or 

CARS. In addition, agencies will still be responsible for monitoring their IPAC and G-Invoicing transactions as 

well as ensuring compliance with the Anti-Deficiency ACT (ADA).

MEETING ROUNDTABLE:

Janet Frazier (Fiscal Service) stated that there were a couple of changes to the Balance Sheet. On line 30, the 

Reporting Type Code attribute domain value for USSGL account 309000, “Unexpended Appropriations While 

Awaiting a Warrant,” was revised from “E/U” to “E.” On line 31, the Reporting Type Code attribute domain value 

for USSGL account 309000 was revised from “E/U” to “U.”

Luke Sheppard (Fiscal Service) stated that the GTAS Reporting Window would not be extended due to the 

National Day of Mourning on December 5th. He also explained that additional TAS that should have been cancelled 

last year show up on agency’s SMAFs right now. These accounts do not need to be reported; they will clear out 

once the Combined Statements are published. 
Teresa Tancre (OMB) stated that she would be working with Treasury to identify additional USSGL accounts to 

apply the Reimbursable Flag attribute domain value and the Budget Enforcement Act (BEA) Category Indicator 

attribute domain value on the crosswalks for Period 6. These two attributes will be required on all budgetary 

accounts beginning in Period 6. 

Meeting Wrap-Up:

Chris concluded the meeting.

Agencies via Conference Call:

Agency for International Development

Bureau of Prisons

Bureau of the Fiscal Service

Defense Security Cooperation Agency

Department of Agriculture

Department of Commerce

Department of Defense

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 the Treasury

Department of Veterans Affairs
Environmental Protection Agency

Federal Aviation Administration

Federal Communications Commission

Federal Energy Regulatory Commission

General Services Administration

Government Accountability Office

Library of Congress

National Aeronautics and Space Administration

National Science Foundation

Nuclear Regulatory Commission

Office of Management and Budget

Office of Personnel Management

Railroad Retirement Board

Small Business Administration

Smithsonian Institution

Social Security Administration

Tennessee Valley Authority

U.S. Postal Service