U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

December 5, 2017

LOCATION: Call-In Only

TIME: 9:30 am to 12:00 pm

HANDOUTS:

• Summary of Changes

• Repurpose “Program Indicator” Attribute

• New Budgetary USSGL Accounts Revised

• Special USSGL Board Voting Ballot Revised

• Part 1, Section V, Fiscal Year 2017 and Part 2, Section V, Fiscal Year 2018:

Balance Sheet

• Part 1, Section VI, Fiscal Year 2017 and Part 2, Section VI, Fiscal Year 2018:

Reclassified Balance Sheet

• Part 1, Section VII, Fiscal Year 2017 and Part 2, Section VII, Fiscal Year 2018:

Validations Summary

Validations Detail

Edits Summary

Edits Detail

• Part 2, Section IV, Fiscal Year 2018:

Attribute Table

• Part 2, Section V, Fiscal Year 2018:

Statement of Net Cost

• Assisted Acquisition Guidance

• Custodial Activity (Exchange) Guidance

• Operating Materials & Supplies Guidance

• Upward/Downward Adjustments Guidance

GENERAL ITEMS:

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

AGENDA ITEMS:

Chris and Teresa Tancre (OMB) presented Repurpose “Program Indicator” Attribute. OMB requested that

Fiscal Service collaborate with them in an effort to track disaster emergency funding. Teresa explained that, for 

many years, OMB has received Congressional inquiries about the status of disaster emergency funds; because of 

this, OMB needs to be able to track unobligated balances and previously appropriated funding. Currently, however,

GTAS has no way to track unobligated balances. Therefore, Fiscal Service has determined the easiest way to track 
this is by using the existing Program Indicator Attribute. At this time, the Program Indicator Attribute is not used by 

agencies for any purpose other than GTAS. Consequently, in Period 6, the Program Indicator Attribute will be 

renamed the Disaster Emergency Fund Code and will be used to track disaster emergency funding governmentwide. 

The renamed attribute will have domain values of “A, B, C, D, E and Q.” These values will be assigned only to

budgetary USSGL accounts. Due to this change, the “Program Indicator” Attribute Domain Value will be removed 

from the Statement of Net Cost and will be replaced with Footnotes 4 and 5. These changes will have no impact on 

the SF 133/Schedule P or Statement of Budgetary Resources crosswalks. Due to these changes, Treasury will add 

Self-Balancing Edits at a later date. These changes have previously been discussed with many federal agencies in 

prior outreach efforts. 

Gerald Davenport (DOD) asked whether the Self-Balancing Edits and Validations would be implemented in 

Period 6. Chris responded that the intent of both Fiscal Service and OMB was to implement these in Period 6. 

Cindy Scharf (LOC) explained that her understanding was that this would not change the size of the bulk file and 

that agencies were to use a domain value of “Q” if they had no Disaster Emergency Funding. Chris confirmed this 

was correct. Melissa Stanley (DOT) asked whether the new attribute is for only newly enacted funding. Teresa

explained that is correct. Bruce Henshel (DOC) asked if Hurricane Sandy funding will be required to use the 

Disaster Emergency Fund Code. Teresa responded that no retroactive adjustments would be made, so this is not 

required for Hurricane Sandy Funding. Bruce expressed that the change is very burdensome to agencies, so it

should be limited to outlays. Teresa explained that this would not answer the questions that OMB receives from 

Congress. Joseph Doyle (DOD) asked whether the Disaster Emergency Fund Code would need to be recorded on 

the SF-132. Teresa explained that the way it is recorded on SF-132 will be up to the discretion of the OMB 

Examiner and the agency.

Michele Crosco (Fiscal Service) presented proposed New Budgetary USSGL Accounts. Three proposed budgetary 

accounts are being added and five proposed budgetary accounts are being revised because they are needed to split

existing Temporary Precluded USSGL accounts into Current Year and Prior Year USSGL account components. 

Current USSGL account 439400, “Receipts Unavailable for Obligation Upon Collection,” will have “Current Year 

Authority” added to the title. USSGL account 439401, “Receipts Unavailable for Obligation Upon Collection –

Prior-Year Balances,” will be added. This USSGL account will crosswalk to SF 133/Schedule P Lines 1020 and 

1035 and close to USSGL account 439400, “Receipts Unavailable for Obligation Upon Collection.” USSGL 

account 439700, “Receipts and Appropriations Temporarily Precluded From Obligation,” and USSGL account 

439701, “Unobligated Balances of Receipts and Appropriations Temporarily Precluded From Obligation,” are 

current accounts that have been modified. (See the Proposed Budgetary USSGL Accounts Handout on the USSGL 

Website for a complete list of proposed changes to these accounts.) Current USSGL account 439800, “Offsetting

Collections Temporarily Precluded From Obligation,” is proposed to have “Current-Year Balances” added to the 

title. USSGL account 439801, “Offsetting Collections Temporarily Precluded From Obligation – Prior-Year 

Balances,” is proposed to be added; this USSGL account will crosswalk to SF 133/Schedule P lines 1020, 1035, 

1080, 5091, 5092, 5094 and 5095 and close to USSGL account 439800, “Offsetting Collections Temporarily 

Precluded From Obligation – Current-Year Balances.” Current USSGL account 415900, “Repayment of Repayable 

Advances,” is proposed to have “Current-Year Authority” added to the title. USSGL account 415901, “Repayment 

of Repayable Advances – Prior-Year Balances,” is proposed to be added. This USSGL account will crosswalk to SF 

133/Schedule P Lines 1020 and 1023 and close to USSGL account 420100, “Total Actual Resources – Collected.” 

These changes will be effective Period 6 if approved by the USSGL Board Members. 

Eileen Parlow (SEC) requested that a small scenario be completed to demonstrate these concepts. Teresa

responded that a complete scenario seemed unnecessary, but Treasury and OMB are willing to work on a document 
showing a few examples for specific USSGL accounts. Bruce and Eileen stated that it is confusing to have prior 

year balance accounts closing into current year authority accounts. Chris told the group that every effort will be 

made to do some agency outreach and provide guidance on this issue. Bruce asked that this issue be reconsidered 

by OMB and Fiscal Service. Chris restated that guidance would be provided on these accounts; however, there is 

currently no timetable for when the guidance will be released. He also suggested to USSGL Board Members that, if 

they have questions about what they are voting on, they should reach out to him or Teresa. 

Michele presented a proposed new General Fund of the U.S. Government Account. This new USSGL account 

320110, “Appropriations Outstanding – Transfers,” is proposed for General Fund of the U.S. Government use only. 

If other agencies try to submit this account in GTAS, they will have a Validation issue. Chris explained that there is 

no elimination to agencies for this USSGL account. Also, the fifth and sixth digits of the USSGL accounts are 

starting to be utilized more often in this USSGL account and the budgetary accounts previously presented. 

Marlana White (Fiscal Service) presented Special USSGL Board Voting Ballot. Voting Ballot #17-02 is shown in 

the Handouts Section on the USSGL Website. The Survey Monkey Link will be sent to USSGL Board Members by 

Close of Business, Wednesday, December 6th, 2017, and ballots will be due back by 12:00 PM EST on December 

12, 2017. David Surti (DHS) asked why the ballot was #17-02; why the number did not begin with 18 since this is 

Fiscal Year 2018. Chris explained that Voting Ballot numbering goes by calendar year. 

Kent Linscott (Fiscal Service) presented changes and updates to Part II, 2018, Section IV: Attribute Table. 

USSGL account 131900, “Allowance for Loss on Accounts Receivable,” has been updated to allow only the “N” 

Fed/Non Fed Attribute Domain Value. This change was a result of a Treasury Policy Memorandum issued in 

September 2017 establishing that there should be no losses recognized for Uncollectible Intragovernmental 

Receivables and will become effective in Period 6 of 2018. USSGL account 153200, “Seized Cash Deposited,” has 

been updated to remove all Fund Type Attribute Domain Values except “DF.” This change became effective Period 

12 of 2017 in order to support changes to Edit 1. Also, the DEFC Attribute Domain Value has been added for the 

Disaster Emergency Funding Code. 

Jeff Taberner (Fiscal Service) presented changes and updates to Part I, 2017 and Part II, 2018, Section V: Balance 

Sheet and Part I, 2017 and Part 2, 2018, Section VI: Reclassified Balance Sheet. The Balance Sheet for Part I and 

Part II has one change: USSGL account 240000, “Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections,” now has the Fed/Non Fed Attribute Domain Value of “Z” properly crosswalked to a Federal Line and

took effect in Period 12 of 2017. Previously discussed changes about USSGL account 153200, “Seized Cash 

Deposited,” are reflected on line 2.1 of the Reclassified Balance Sheet for Part I and Part II. Also, in Part II, USSGL 

account 131900, “Allowance for Loss on Accounts Receivable,” was removed from Line 3.3.

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

Execution and Budgetary Resources & Budget Program and Financing Schedule. There was one change for Part I: 

USSGL account 438300, “Temporary Reduction – Prior-Year Balances,” with Reduction Type Code Attribute 

Domain Value of “OTR” was added to Line 1723 and will also flow to Part II. Another change for Part II is that 

USSGL account 487100, “Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, 

Recoveries,” and USSGL account 497100, “Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries,” with a Debit Credit Attribute Domain Value of “C” were added back to Lines 3001 and 

3050. The proposed budgetary USSGL accounts were added to the crosswalks for Part II. 

Dan Adams (Fiscal Service) presented changes and updates to Part I, 2017 and Part II, 2018, Section VII: 

Validations and Edits. Fund Families that no longer exist were deleted from Validation 46. Exceptions for 
cancelled TAS were deleted from Validation 46E and a pass exception for TAS was added to Validations 51E, 70E 

and 89E. Validation 89 was created for the use of USSGL account 153200, “Seized Cash Deposited.” These

changes were effective for Part I and Part II.

Dan then reported Edit Changes for Part I: USSGL account 153200, “Seized Cash Deposited,” was added to Edit 1. 

USSGL account 439700, “Receipts and Appropriations Temporarily Precluded From Obligation,” with Authority 

Type Code Attribute Domain Value of “B” was added to Edit 4. The description was revised on Edit 50. Changes 

for Part II include the same changes. In addition, USSGL account 439500, “Authority Unavailable for Obligation

Pursuant to Public Law – Temporary,” was deleted from Edit 4. BETCs “APINDYEC" and "APINDYED” were 

deleted from Edits 49 and 50. Proposed Analytical Edits 950 and 951 have been added for custodial activity. 

Edits 900 and 910 will become fatal in Period 10 of 2018. Edits 69 through 73 will become Disaster Emergency 

Fund Self Check Edits. Edits 53 and 54 will hit lines 1700 and 1800 and will be broken out for more detail. These 

will become Proposed Analytical Edits in Period 8 of 2018. 

An agency asked whether Treasury could make a list available of edits with known issues. Teresa then explained 

that agencies should not yet look at edits 900 and 910 because she is working with Fiscal Service to correct some 

known issues with these edits. Michele explained that Fiscal Service is also looking at edits 950 and 951 to see if 

any USSGL accounts can be removed from these edits. Dan added that he is currently working on a list of edits 

with known problems such as sign issues. 

Chris explained to agencies that they should look at proposed analytical edits before they become fatal. If an 

agency has a potential problem with an Edit, the agency should reach out before the Edit becomes fatal. He also 

explained that Treasury would be working on future communication that better explains to agencies when Edits and 

Validations will become fatal. Nothing will become fatal until agencies have had at least three months’ notice.

Regina Epperly (Fiscal Service) presented Assisted Acquisition Guidance. This guidance is completely new and in 

draft form and we appreciate any feedback. Assisted Acquisition Transactions often cause intragovernmental 

elimination issues due to the differing capitalization thresholds among government agencies; because of this, it is 

important all involved parties record the transactions correctly. This occurs with the use of memorandum accounts 

and USSGL account 661000, “Cost Capitalization Offset.” Agencies should first record the purchase in the USSGL 

600000 Series, “Expense” accounts and then the expense should be offset with the use of USSGL account 661000. 

This will ensure proper elimination on the Financial Report of the United States Government (FR). Neither 

memorandum accounts nor USSGL account 661000 are a new concept; Federal agencies are currently using both of 

these. Using USSGL account 661000 will have no impact on agency financial statements; however, it could impact 

Note 23. For the purpose of Note 23, Treasury is advising agencies to net USSGL account 661000 against their 

federal portion. In addition, there are concerns about how agencies will obtain the information needed for GFRS 

Note 5; Treasury is currently looking into this and whether Note 5 is needed any longer. Regina then thanked 

DOC, GSA, NASA, USDA, DOI, OMB and all other agencies in the working group and reminded agencies that no 

changes were currently being implemented. Chris told agencies they could still participate in the working group by 

emailing Regina or him. 

Kent presented Custodial Activity (Exchange) Guidance. With the improvement in reporting requirements, Fiscal 

Service has been able to look for areas where reporting guidance are needed; it was decided that guidance was 

needed for Custodial Activity. Currently, Reciprocal Category (RC) 29 will not allow proper eliminations for 

Custodial Activity. Based on this, the Custodial Working Group was formed and is comprised of representatives 

from several areas in Fiscal Service as well as seven other federal agencies. If you are not included in this group,
but would like to be, please contact Kent or Chris. This is the first piece of guidance that will be presented on 

Custodial Activity. More will follow at a later date. This scenario addresses the proper accounting for Exchange 

Custodial Collections. Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial 

Accounting Standards (SFFAS) 7 gives examples of Exchange Custodial Collections; in the near future, a scenario 

on Nonexchange Custodial Collections will be presented. Upcoming changes to the USSGL TFM will occur due to 

the new guidance. New USSGL accounts resulting from this scenario are: 198100, “Asset for Agency’s Custodial 

and Non-Entity Liabilities – Other than the General Fund of the U.S. Government,” and 571300, “Accrual of 

Agency Amount to Be Collected – Custodial and Non-Entity - Other than the General Fund of the U.S. 

Government.” Some Attribute additions and updates will also be required. Kent reminded agencies that this 

scenario is currently in draft form and feedback is welcome at this time. All Custodial Activity changes will become 

effective in FY 2019. Kent then thanked all agencies that participated in the working group, as well as Fiscal 

Service Participants. Chris stated this is part of Fiscal Service’s ongoing effort to eliminate non-needed accounts 

from RC 29. DOE then requested guidance defining “Collected on Behalf Of,” and asked whether there will be new 

deposit accounts set up to track this activity; Chris explained Fiscal Service is aware of issues with this and is

currently looking at what steps need to be taken to remedy the problem. 

Tia Harley (Fiscal Service) presented Operating Materials and Supplies Guidance. Chris reminded agencies that 

USSGL account 151600, “Operating Materials and Supplies in Development,” was introduced on the last Voting 

Ballot; this scenario incorporates this account into the previous guidance. Tia explained that the original scenario

was completed in 2002, and the content of the original scenario has not changed; however, there have been 

formatting changes that include adding Transaction Codes, changing USSGL accounts from four digits to six digits, 

updating financial statements to be in line with current USSGL TFM Guidance, and adding Reclassified Statements. 

Currently, USSGL account 151600, “Operating Materials and Supplies in Development,” is for DOD use only. Tia

thanked DOD for all the help they provided with the updated scenario and reminded agencies the scenario is still in 

draft form so any comments are welcome at this time. The updated scenario should be posted to the USSGL website 

soon.

Marlana White presented Upward/Downward Adjustments Guidance. This scenario was also updated from 

existing guidance. Marlana explained that the original scenario was created in 2002, and was updated to be in line 

with current USSGL TFM Guidance. Two Transaction Codes were updated as a result of updating the guidance:

D114 and D120. In addition, financial statements were updated to be in line with current USSGL TFM Guidance. 

The scenario is currently in draft form so comments are welcome. Marlana thanked OMB and other agencies in the 

working group for their help. Chris stated that the background of this scenario has a list that explains what an 

Upward/Downward Adjustment is according to OMB Circular No. A-11. 

Luke Sheppard (Fiscal Service) presented GTAS Release 2.10. GTAS Release 2.10 will have updated Program 

Report Category (PRC) Codes and CAT B Codes that will be effective Period 5 of 2018. A data call will be sent out 

in the future relating to PRC Codes. A webinar will be offered, in February, before the release of GTAS 2.10 and 

agencies are encouraged to participate in the webinar. In addition, a list of Frequently Asked Questions (FAQs) 

about changes from the current GTAS release to GTAS Release 2.10 will be provided. 

MEETING ROUNDTABLE:

Chris stated that the USSGL Frequently Asked Questions (FAQs) Document has been updated and is posted on the 

USSGL Website. He thanked Kathy Wages (Fiscal Service) for her work on this document. Also, the USSGL 

Website will soon be going through a redesign. Users will see the end result of this in late February or early March. 
Chris thanked the agencies for their participation in the various working groups and reminded them the scenarios 

would not be possible without their participation. The next IRC Meeting will be in March or April 2018. Chris

asked IRC Attendees whether they liked the approximate times of presentations being added to the agenda: The 

overwhelming reply from the agencies was that they liked the times included on the agenda.

Meeting Wrap-Up:

Chris concluded the meeting.

Agencies via Conference Call:

Bureau of the Fiscal Service

Defense Security Cooporation 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 Interior

Department of Justice

Department of Labor

Department of State

Department of Transportation

Department of the Treasury

Department of Veterans Affairs

Federal Communications Commission

Federal Energy Regulatory Commission
Library of Congress

National Science Foundation

Office of Management and Budget

Office of Personnel Management

Securities and Exchange Commission

Small Business Administration

Social Security Administration

U.S. Agency for International Development

U.S. Environmental Protection Agency

U.S. Patent and Trademark Office