U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

February 14, 2019

LOCATION: Call-In Only

TIME: 11:00 a.m. to 12:00 p.m.

HANDOUTS:

• Summary of Changes

• New and Updated Budgetary USSGL Accounts

• Part 2, Section IV, Fiscal Year 2019: 

Attribute Table

• 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 Balance Sheet

• Part 2, Section VII, Fiscal Year 2019:

Validations Detail

Edits Detail

• G-Invoicing Program Guide

GENERAL ITEMS:

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

AGENDA ITEMS:

Kent Linscott (Fiscal Service) presented Attribute Table. The main changes are that BEA Category Indicator 

attribute domain values and Reimbursable Flag Indicator attribute domain values were added to all budgetary

USSGL accounts that did not previously have these two attribute domain values assigned to them; these changes are 

due to OMB Guidance previously presented. The handout shows two columns on the far right hand side of the page 

that are for informational purposes and will not show up on the published version of the table. 

Michele Crosco (Fiscal Service) presented Part II, 2019, Section V: SF 133 & Schedule P Report of Budget 

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

below:

1. Period 02 Change: USSGL account 439200, “Permanent Reduction – New Budget Authority,” with GTAS 

Fund Type Code attribute domain value “EG” was added to line 1274.
2. Period 03 Change: Fund Type Code attribute domain value was revised from “EG/ET” to “ET” for USSGL 

account 412800, “Amounts Appropriated From Specific Invested TAFS – Transfers-In,” on line 1201.

3. Period 07 Change: BEA Category Indicator attribute domain value and Reimbursable Flag Indictor 

attribute domain value was added to all budgetary USSGL accounts.

4. Period 07 Change: Split out Fund Type Code attribute domain value “ET/ER” with Financing Account 

Code attribute domain value “D/G/N.”

Teresa Tancre (OMB) explained that the addition of the BEA Category Indictor and the Reimbursable Flag 

Indicator attribute domain values are the result of an OMB Issue Paper from Spring 2018; the intention of the issue 

paper is to eventually get a self-balancing ATB for Reimbursable/Direct and Mandatory/Discretionary. 

Regina Epperly (Fiscal Service) presented Part II, 2019, Section V: Statement of Budgetary Resources (SBR). 

Both changes are effective Period 06 2019, and correct a previous error to ensure that the SBR matches correctly to 

the SF 133/Schedule P. The changes are:

1. Revised Authority Type Code attribute domain value from “P/S” to “P” for USSGL accounts 416600, 

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

“Allocations of Realized Authority – Transferred From Invested Balances,” on Line 1290.

2. Revised Debit Credit Indicator attribute domain value from “C” to “D/C” for USSGL account 416600 and 

from “D” to “D/C” for USSGL account 416700 on Line 1890. 

Janet Frazier (Fiscal Service) presented Part II, 2019, Section VI: Reclassified Balance Sheet. USSGL account 

299100, “Other Liabilities – Reductions,” was removed from Line 7.1 and added to Line 7.7. 

Dan Adams (Fiscal Service) presented Part II, 2019, Section VII: Validations and Edits. The following changes 

are for 2019:

1. Period 03 Change: Validation 62 had several exemptions added for HHS. 

2. Period 03 Change: Validation 69 added an exemption for one Treasury Account Symbol (TAS).

3. Period 06 Change: Edit 2 added SF 133 Line 1424.

Brian Casto (Fiscal Service) presented G-Invoicing Program Guide. Chris announced that G-Invoicing 

Implementation Plans will be due on June 28, 2019; this date was pushed back because of the shutdown. Brian

explained that the program guide does not propose changes to how buy/sell accounting is done; instead, it shows 

how entries should be recorded in relation to system events. The problems leading to Intragovernmental Elimination 

Differences today are focused more on when and how entries should be recorded. The Federal Accounting

Standards Advisory Board (FASAB) states in SFFAS 7 that revenue should be recognized when goods are

delivered to the customer or when services are performed. Within G-Invoicing, revenue/expense is recorded when 

the Seller completes a Performance Transaction with “Delivered/Performed.” The FOB Source agreed upon by both 

trading partners will drive the fund settlement initiation. The fund settlement is initiated by the Seller’s performance 

transaction with FOB Source; however, the fund settlement is initiated by the Buyer’s performance transaction with

FOB Destination. 
The Program Guide also offers guidance for Work In Progress transactions through a Deferred Payment Transaction 

Type, an Advance Payment, and Advance Liquidation Transaction through Advance Transaction Type.

Bob Smalskas (GSA) asked whether the budgetary entries were purposefully omitted from the G-Invoicing 

Program Guide. Chris explained that budgetary entries were omitted in order to keep the guide short and less 

complicated. Bob replied that GSA would need to have conversations with Treasury and OMB about the 

budgetary impacts of G-Invoicing. 

Brian said that G-Invoicing will offer FPAs the ability to correct transactions via Adjustments through “negative” 

Performance Transactions, greatly reducing the number of adjustments and chargebacks experienced in today’s 

IPAC environment. Accounting entries for adjustments are also controlled by the FOB Point. Chris explained that 

the G-Invoicing Program Guide has been presented at two IRC Meetings as well as other meetings; the Program 

Guide will be published on the website by the end of February. 

Luke Sheppard (Fiscal Service) presented GTAS Reporting Window. Due to the shutdown, the GTAS Reporting 

Window Schedule has been adjusted; Period 03 reporting will end February 20, 2019, Period 04 reporting has been 

cancelled, and Period 05 is now an optional unsupported reporting window. There will be no metrics on the optional 

window, and the data will not be sent to Data Act or OMB. GTAS 3.0 will be released soon; there will be a webinar 

on this at the beginning of March. 

MEETING ROUNDTABLE:

Andrew Morris (Fiscal Service) stated that the USSGL Treasury Financial Manual (TFM) Supplement changes 

presented in the meeting would be published on the website around the second week of March; this publish will 

include both Period 06 and 07 changes.

Chris said the next IRC Meeting would be in April 2019; several scenarios will be presented then. Also, Chris told 

agencies that he is transitioning to a new role at Fiscal Service; he will be heading up the G-Invoicing Project, as 

well as overseeing the IGT Group. Chris’s current position will be filled in the near future; information about his 

replacement will be forwarded to the IRC Distribution List as soon as it is available. Chris thanked agencies for 

their support over the last 3 years. 

Meeting Wrap-Up:

Chris concluded the meeting.

Agencies via Conference Call:

Agency for International Development

Bureau of the Fiscal Service

Department of Agriculture

Department of Commerce
Department of Defense

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 Communications Commission

Federal Energy Regulatory Commission

General Services Administration

Government Accountability Office

National Aeronautics and Space Administration

National Labor Relations Board

National Science Foundation

Nuclear Regulatory Commission

Office of Management and Budget

Office of Personnel Management

Small Business Administration

Social Security Administration