U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

July 12, 2018

LOCATION: 1722 I Street, NW, Washington D.C.

TIME: 9:30 a.m. to 12:00 p.m.

HANDOUTS:

• Summary of Changes

• Draft USSGL Ballot

• New Budgetary USSGL Accounts

• Custodial Activity (Exchange) Guidance

• Custodial Activity (Nonexchange) Guidance

• Continuing Resolution Guidance

• SFFAS No. 51 Insurance Programs & New USSGL Accounts

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

Statement of Net Cost

Statement of Changes in Net Position

Statement of Budgetary Resources

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

Financing Schedule

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

Validations Detail

• Part 2, Section VII, Fiscal Year 2019

Edit Detail

Edit Closing

• OMB Circular No. A-11 Schedule F “Budget Balance Sheet” Guide

• Debt Forgiveness

GENERAL ITEMS:

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

explained that changes reviewed during the meeting would be part of USSGL TFM Supplement Bulletin No. 2018-

08, which would be published the first week of August. Chris stated that the meeting would be recorded in order to 

help with the preparation of meeting minutes.

AGENDA ITEMS:

Marlana White (Fiscal Service) presented Draft USSGL Ballot. There was a minor change to the draft ballot 

published on the USSGL Website: USSGL account 438500, “Temporary Sequester Returned for Cancellation,” will 

be added for Fiscal Year (FY) 2018. The survey monkey link will be emailed to USSGL Board Members after the 
meeting. The ballots are due back by noon July 19, 2018. The ballot proposes 14 new USSGL accounts, 

modifications to 5 USSGL accounts and deletion of 2 USSGL accounts. 

Kent Linscott (Fiscal Service) presented New USSGL Accounts for Custodial Activity. Since the May USSGL 

Board Meeting, there were minor changes to USSGL account 198100, “Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency – Other Than the General Fund of the U.S. Government,” and USSGL

account 571300, “Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal 

Agency - Other Than the General Fund of the U.S. Government.” The titles and definitions of these accounts were 

changed to provide further clarification into what the accounts should be used for and how they should be used for 

custodial activity. These two accounts are to be voted on the current ballot. Chris explained that these accounts are 

used for accruals and allow eliminations to occur. 

Michele Crosco (Fiscal Service) presented Continuing Resolution (CR) Guidance. The guidance proposes new 

USSGL account 139000, “Appropriated Dedicated Collections Receivable,” which may be used in the expenditure 

account, or the unavailable receipt account, and will crosswalk to Balance Sheet line 3 and Reclassified Balance 

Sheet line 3.3. Proposed USSGL account 299200, “Appropriated Dedicated Collections Liability,” will crosswalk 

to Balance Sheet line 19 and Reclassified Balance Sheet line 7.1. Proposed USSGL account 309000, “Unexpended 

Appropriations While Awaiting a Warrant,” will be used to separate appropriations while awaiting the issuance of a 

warrant. Proposed USSGL account 309010, “Appropriations Outstanding – Warrants to be Issued,” is for use by the 

General Fund of the U.S. Government. Proposed USSGL account 573500, “Appropriated Dedicated Collections to 

be Transferred In,” will crosswalk to Balance Sheet line 32 and 33, Reclassified Balance Sheet line 9.1 and 9.2, and 

Statement of Changes in Net Position line 17. Proposed USSGL account 573600, “Appropriated Dedicated 

Collections to be Transferred Out,” is needed to eliminate with proposed USSGL account 573500. 

Michele explained that the guidance is still in draft form and was not ready to be published on the USSGL Website;

more work will be done on the draft. The guidance proposes the use of proposed USSGL account 139000 with an 

“F” Federal Non-Federal Code attribute domain value as opposed to USSGL account 109000, “Fund Balance With 

Treasury While Awaiting a Warrant,” with a “G” Federal Non-Federal Code attribute domain value. Likewise, 

proposed USSGL account 573600 and proposed USSGL account 299200 would be used during a CR when an 

expenditure account receives an appropriation warrant from an Unavailable Receipt Account. The proposed USSGL 

accounts will help with Intragovernmental Elimination Differences. Then, Teresa Tancre (OMB) reminded 

agencies that Edit 68 is fatal Period 09 2018; she requested that agencies look at any differences now and not wait 

until the last day of the GTAS Window.

Brian Casto (Fiscal Service) presented SFFAS No. 51 Insurance Programs and New USSGL Accounts. The 

guidance will be effective FY 19. Brian said that the working group for the project has been very helpful and he 

thanked the following agencies for their contribution: FDIC, DHS, OPM, USDA, NCUA, VA, OPIC, PBGC, 

DOL and FAA. The guidance proposes two new USSGL accounts: USSGL account 220000, “Liability for Unpaid 

Insurance Claims,” and USSGL account 220500, “Liability for Unearned Insurance Premiums,” and definition 

changes to USSGL account 266000, “Actuarial Liabilities for Federal Insurance and Guarantee Programs,” and 

USSGL account 292000, “Contingent Liabilities.” 

Brian explained that SFFAS No. 51 was Phase 1 of FASAB’s (Federal Accounting Standard Advisory Board) 

Risk Assumed Project. Two of the goals of this project were to better inform readers about the operating 

performance programs and to detail the extent of the risks of loss to the federal government from adverse events. 

The new standards and definitions within SFFAS No. 51 should lead to consistent reporting of insurance costs and 
liabilities. SFFAS No. 51 completely rescinds previous guidance from SFFAS 5, Accounting for Liabilities of the 

Federal Government (Paragraphs 97 – 121) and affects the reporting of contingent losses from insurance activities. 

The guidance creates three groups of insurance based on the type of revenue collected: Exchange Transaction 

Insurance Programs Other Than Life Insurance, Nonexchange Transaction Insurance Programs, and Life Insurance 

Programs. The current Insurance Accounting Guidance provides no clear definitions for insurance programs and 

terms, which often leads to insurance liabilities and losses not being comparable across agencies. Chris explained 

that SFFAS No. 51 has given clarity on liabilities related to insurance programs. This guidance should help to 

alleviate the need for a manual adjustment at yearend in order to move the number from the Other Liabilities Line to 

the Insurance Programs Liabilities Line; however, this will not happen in FY 2018, so agencies should reach out to 

Chris or Brian if they currently have this issue. 

Chris stated that the next part of the meeting would focus on changes to the crosswalks; these changes will be 

published to the website on August 3, 2018 as USSGL Bulletin No. 2018-08. Many of the changes were due to 

OMB Circular No. A-136 changes. Carol Johnson (OMB) and her staff did a great job of streamlining reporting 

requirements and reducing agency burden while updating the Circular. It is anticipated that OMB Circular No. A136 will be published in late July. 

Tia Harley (Fiscal Service) presented changes and updates to Part I, 2018, and Part II, 2019, Section V: Statement 

of Changes in Net Position. While there were many changes listed on the Summary of Change (SOC), the majority 

of the changes were because lines 18 – 26 were moved to the front of the statement; thus, most lines were 

renumbered. In addition, the calculation lines had to be updated because of this change. Also, the verbiage of 

calculation line 25 was revised to, “Line 23 minus line 24.” All of these changes are effective Period 10, FY 2018. 

Regina Epperly (Fiscal Service) presented changes and updates to Part I, 2018 and Part II, 2019, Section V:

Statement of Budgetary Resources. The following changes are effective Period 10, FY 2018, and are due to OMB 

Circular No. A-136: 

1. Deleted lines 1000, 1020, 1020.5, 1021 and 1043.

2. Revised line 1051 to reflect the USSGL accounts in old lines 1000, 1020, 1021 and 1043 and added

USSGL account 438500.

3. Added GTAS Fund Type Code attribute domain value “EG” to USSGL account 412600, “Amounts 

Appropriated From Specific Invested TAFS – Receivable,” on line 1290.

4. Revised the verbiage of calculation line 1910.

5. Added line 1980 to reflect the accounts in old lines 1020, 1021 and 1043.

6. Deleted lines 3000 – 4187.

7. Revised line 4190 to reflect the USSGL accounts in old lines 4185 and 4187.

8. Footnote 3, 4, 6 and 8 were deleted. The remaining footnotes were renumbered accordingly.

9. The verbiage in new footnote 3 was revised.

The following changes are effective FY 2019, and are due to OMB Circular No. A-11:

1. Added USSGL account 435400, GTAS Fund Type Code attribute domain value “EG” to USSGL account 

415700, Authority Type Code attribute domain value “P/S” to USSGL account 416600, “Allocations of 

Realized Authority - To Be Transferred From Invested Balances,” and 416700, “Allocations of Realized 

Authority - Transferred From Invested Balances,” on line 1051.

2. Added Authority Type Code attribute domain value “P/S” to USSGL account 416600 and 416700 on line 

1290.
3. Added USSGL account 414201, “Modification adjustment transfer of Borrowing Authority Converted to 

Cash,” to line 1490. 

NOTE: The following changes were not discussed at the IRC Meeting. However, they will be published in USSGL 

Bulletin No. 2018-08:

1. Added USSGL account 426800, “Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR),” to line 1051 (FY 2018 & 2019).

2. Added GTAS Fund Type Code attribute domain value “EG” to USSGL account 415100, “Actual Capital 

Transfers to the General Fund of the U.S. Government, Current-Year Authority,” and deleted Debit/Credit 

Indicator attribute domain value “D” from USSGL account 414600, “Actual Capital Transfers to the 

General Fund of the U.S. Government, Current-Year Authority,” on line 1290 (FY 2018 & 2019).

3. Deleted Debit/Credit Indicator attribute domain value “D” from USSGL account 414300, “Current-Year 

Decreases to Indefinite Borrowing Authority Realized,” and USSGL account 414600 on line 1490 (FY 

2018 & 2019).

4. Added GTAS Fund Type Code attribute domain value “ET” to USSGL account 438200, “Temporary 

Reduction – New Budget Authority,” deleted Debit/Credit Indicator attribute domain value “D” from 

USSGL account 414600 and deleted Debit/Credit Indicator attribute domain value “C” from USSGL 

accounts 425200, “Reimbursements and Other Income Earned – Collected,” 425300, “Prior-Year Unfilled 

Customer Orders With Advance - Refunds Paid,” 425500, “Expenditure Transfers from Trust Funds –

Collected,” 426100, “Actual Collections of Business-Type Fees,” 426200, “Actual Collections of Loan 

Principal,” 426500, “Actual Collections From Sale of Foreclosed Property,” 427100, “Actual Program 

Fund Subsidy Collected,” and 427700, “Other Actual Collections – Federal” to line 1890 (FY 2018 &

2019).

5. Deleted Debit/Credit Indicator attribute domain value “D” from USSGL accounts 488200, “Upward 

Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced,” and 498200, “Upward

Adjustments of Prior-Year Delivered Orders - Obligations, Paid” from line 2190 (FY 2018 & 2019).

6. Added Authority Type Code attribute domain value “P” to USSGL account 439701, “Appropriations 

Temporarily Precluded From Obligation - Prior-Year,” on line 1051 (FY 2019).

7. Deleted USSGL accounts 439401, Receipts Unavailable for Obligation Upon Collection – Prior-Year 

Balances,” and 439801, “Offsetting Collections Temporarily Precluded From Obligation - Prior-Year 

Balances” (FY 2019).

David Surti (DHS) asked why line 1980 was needed, because it was similar to line 1051; the only difference is that 

line 1051 contains the USSGL accounts from old line 1000. Carol Johnson (OMB) explained this line was needed 

because of revised Note 26 in OMB Circular No. A-136. There is a possibility that line 1980 will be deleted in FY 

2019. 

Marlana presented changes and updates to Part I, 2018 and Part II, 2019, Section V: Statement of Net Cost. Note 

22 was removed from Gross costs. Chris explained that Note 22 required agencies to break down public versus 

intragovernmental cost and revenues. This requirement has been removed from OMB Circular No. A-136, so 

agencies will no longer be required to submit this information with their financial statements. Federal and nonfederal costs will still be tracked within GTAS; therefore, agencies will still be compliant with FASAB Standards. 

Kim Brislin (DOI) asked if there were any plans to remove this split from the Reclassified Statements; Chris 

responded that the split would still be required on the Reclassified Statements. 
Michele presented New Budgetary USSGL Accounts; there are several proposed new USSGL accounts for FY 2019:

1. Proposed USSGL account 414201 will be used for Credit Reform Activity; this account will be reported on 

new line 1424 and will close to USSGL account 420100, “Total Actual Resources – Collected.” 

2. Proposed USSGL account 435400, “Appropriation Withdrawn,” will be reported on new line 1037 and will 

close to USSGL account 420100. 

3. Proposed USSGL account 438500 will be for FY 2018 and FY 2019; this account will close to USSGL 

account 438400, “Temporary Reduction/Cancellation Returned by Appropriation,” and will be reported in 

the yearend ATM Module. 

4. The deletion of USSGL accounts 439401 and 439801 are being proposed. Hence, it is proposed to remove 

“Current-Year” from the account title of USSGL account 439400, “Receipts Unavailable for Obligation 

Upon Collection - Current-Year Authority,” and USSGL account 439800, “Offsetting Collections 

Temporarily Precluded From Obligation – Current-Year Balances.” 

5. Proposed USSGL account 439501, “Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Prior-Year Authority,” will be reported on line 1035 and will close to USSGL account 

439500, “Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year 

Authority.” 

Teresa stated that OMB would be reaching out to agencies who have been using the “01” USSGL accounts

incorrectly in the past; also, OMB would work with the GTAS Team to get an edit or validation in place to restrict 

the use of the “01” USSGL accounts. 

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

Budget Execution and Budgetary Resources & Budget Program and Financing Schedule. The following changes 

are effective FY 2018: 

1. Line 1036 was added; USSGL account 411601, “Debt Forgiveness - Cancellation of Debt Adjustment,” 

crosswalks to this line. In addition, USSGL account 438500 was added.

2. Line 1038 was added; proposed USSGL account 438500 crosswalks to this line. 

3. On line 1101, GTAS Fund Type Code attribute domain value “EG” was added to USSGL account 412600. 

The following changes are effective FY 2019:

1. Authority Type Code attribute domain value “P/S” was added to USSGL accounts 416600 and 416700. 

2. Authority Type Code attribute domain value “P” was added to USSGL account 439701.

3. USSGL accounts 439401 and 439801 were deleted.

4. On line 1020, USSGL accounts 411601, 435400 and 438500 were added. GTAS Fund Type Code attribute 

domain value “EG” was added to USSGL account 415700. Authority Type Code attribute domain value 

“S” and GTAS Fund Type attribute domain value “EP” was added to USSGL account 416700. USSGL 

account 439700, “Appropriations, Borrowing Authority and Contract Authority Temporarily Precluded 

From Obligation - Current-Year Balances,” was added with BEA Category Indicator Code attribute domain 

value “D” and GTAS Fund Type Code attribute domain value “EG.”

5. USSGL account 439501 was added to line 1035.

6. Lines 1036, 1037, 1038, 1097, 1098, 1140, 1202 and 1424 were added.

7. Calculation lines 1050, 1099, 1260, 1900 and 1930 were revised.

8. On line 1080, USSGL accounts 435400 and 438500 were added. Also, USSGL account 439700 with 

GTAS Fund Type Code attribute domain value “EG” was added.
9. On line 1101, GTAS Fund Type Code attribute domain value “EG” was added to USSGL account 412600.

10. Line 1102 was added and several other line numbers were revised due to this.

11. USSGL accounts 416600 and 416700 were added to lines 1810 and 1811.

12. USSGL accounts 415700 and 439700 were added to lines 5096, 5097 and 5098.

Michele explained there may be additional changes to the SF 133/Schedule P crosswalk when the publish happens. 

Chris said that all the ballot items had been covered; he asked if any USSGL Board Members had questions. 

Robert Smalskas (GSA) said that he applauded Treasury and OMB for their efforts in reducing agency reporting 

burden. However, he felt there is an opportunity to further streamline the reporting burden by reducing GTAS 

Reporting Requirements from monthly to quarterly. Robert encouraged other agencies to speak out if they agreed. 

Chris explained that Treasury had a lot of discussion about this, but at this time, Treasury needed the 11 reporting 

periods. Teresa stated there would be times that OMB would need information more than quarterly due to the needs 

of the legislature. 

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

Validations and Edits. The following changes were made for FY 2018:

1. Revised the rules format and updated title, description and error message for Validation 43. Validation 

43E was created to go along with Validation 43.

2. Added restriction for USSGL account 412600 with GTAS Fund Type Code attribute domain value "EG"

for Validation 69.

3. Added a pass exception with USSGL account 411900, “Other Appropriations Realized,” and 6 pass 

exceptions with USSGL account 412600 to Validation 69E.

4. Added pass exception with BEA Category Indicator attribute domain value “M” to Validation 70E.

5. Added 20 pass exceptions for DOI to Validation 75E.

6. Added pass exception for TAS 075 X 5551 for Validation 82E.

The changes for FY 2019 are the same as above, plus the following:

1. Deleted USSGL account 439801 from Validation 17E.

2. Added USSGL accounts 139000, 299200, 309000, 309010, 439501, 573500 and 573600 to Validation 37.

3. Deleted USSGL accounts 439401 and 439801 from Validation 44.

4. Added Authority Type Code attribute domain values “P/S” for USSGL account 416600, and deleted 

USSGL account 439401 and 439801 from Edit 4.

5. Deleted USSGL accounts 439401 and 439801 from Edit 19 and Edit 21.

6. Added new USSGL accounts to Edits 22, 23 and 24.

7. Added new USSGL budgetary accounts to Edit 69 – 73.

Dan told agencies there is currently a problem with Validation 34. It is hoped that this will be fixed soon. In 

addition, beginning in FY 2019, Trading Partner Main Account Values will be required for every TAS. However, 

this will not be applied to Beginning Account Balance Lines. Edits 43 and 44 will become fatal in the next few 

periods and the SOC will probably be updated with more changes before the publish.

Michele presented changes and updates to Schedule F: Budget Balance Sheet Crosswalk. USSGL account 134200, 

“Interest Receivable – Investments,” was deleted from line 1104. Also, there were some changes to the verbiage in 

the footnotes. NOTE: This schedule is for Credit Reform Activity and not part of the published USSGL TFM. 
Jeff Taberner (Fiscal Service) presented Debt Forgiveness. USSGL account 411601 was proposed from this 

guidance; the account was voted on and approved on the May 2018 ballot. The guidance was updated to incorporate 

a situation in which an agency did not receive an appropriation form when its language was looked at. If agencies 

have a situation similar to this, they should use the guidance and contact Fiscal Service and OMB. There is a 

validation in place to restrict the new account. Jeff thanked OMB, DHS, FEMA and Fiscal Service co-workers. 

David said that the scenario might need to be revised so that a gain is posted. Jeff said they could set up a meeting 

to discuss this. 

MEETING ROUNDTABLE:

Chris told meeting attendees that the USSGL Advisory Team currently has several projects being developed or 

updated. The Economy Act Scenario, Revolving Fund Scenario, U.S. Debit Card Scenario and Imprest Fund 

Scenario are being updated; if agencies are interested in being on a working group for any of these projects, they 

should send Chris an email with their financial accounting contacts. In addition, the USSGL Advisory Team is 

working with OMB on Foreign Currency Fluctuation Transaction Codes. 

Chris explained that normally there are no IRC Meetings between July and December. However, he wondered if

agencies would be open to having a call-in only meeting in September (tentatively) to go over some of the guidance 

that is currently being worked on. No new USSGL TFM Supplement Guidance Changes would be discussed at this 

meeting. Bruce Henshel (DOC) said that he would be open to this idea; other agencies agreed. 

Teresa wanted to highlight the proposal in OMB Circular No. A-11 for clearly identifying reimbursable versus 

direct and mandatory versus discretionary. OMB will continue to work on this and ask Treasury to put edits and 

validations in place to ensure there are self-balancing ATB Sub-Components for direct and reimbursable. 

Valeria Spinner (OMB) asked agencies to look at the status of records in BDR 18-26. If records are in agency 

review, agencies need to update these records so that Treasury can issue the warrant. 

Meeting Wrap-Up:

Chris concluded the meeting.

Attendees:

Andrew Morris, Bureau of the Fiscal Service

Brian Casto, Bureau of the Fiscal Service

Chris Beck, Bureau of the Fiscal Service

Jeff Taberner, Bureau of the Fiscal Service

Kathy Wages, Bureau of the Fiscal Service
Marlana White, Bureau of the Fiscal Service

Michele Crosco, Bureau of the Fiscal Service

Regina Epperly, Bureau of the Fiscal Service

Tia Harley, Bureau of the Fiscal Service

Brian Saunders, Department of Education

Webster Coleman, Department of Labor

Kawan Taylor, Department of the Treasury

Stephen Cotter, Department of the Treasury

Vicky Liu, Department of the Treasury

Vickie Massey, Federal Communications Commission

Robert Smalskas, General Services Administration

Teresa Tancre, Office of Management and Budget

Valeria Spinner, Office of Management and Budget

Deron Smallwood, Small Business Administration

Rachel Beasley, Small Business Administration

Agencies via Conference Call:

Bureau of the Fiscal Service

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

General Services Administration

Library of Congress

Millennium Challenge Corporation

National Aeronautics and Space Administration

National Science Foundation

Nuclear Regulatory Commission

Office of Management and Budget

Railroad Retirement Board

Securities and Exchange Commission

Small Business Administration

Smithsonian Institution

U.S. Environmental Protection Agency

U.S. Patent and Trademark Office