IRC Handout February 10, 2021

Reporting that may cause errors in MAX A-11

As many of you know, OMB has a report on its budget community website that identifies OMB’s 

Budget MAX A-11 database (DE) errors that were not identified or resolved (- If a GTAS edit was 

overridden, this report will identify the approved GTAS override request.) through the GTAS 

reporting windows and may cause errors in MAX A-11 DE. This report can be found at 

https://community.max.gov/x/vwmiI . Like in previous years, OMB expects agencies to monitor this 

report throughout the fiscal year and to resolve any outstanding issues before the Period 12 GTAS 

reporting window.

This year, OMB is highlighting an issue that was previously identified to agencies during November 

and December 2020. On the FY 2020-12 report (including revisions), the following OMB comments 

were added to the report:

While OMB suppressed this PY GTAS-related error in its MAX A-11 DE PB2022 exercise, agencies will 

be required to resolve any GTAS reporting issues

no later than FY 2021-06 GTAS reporting window. At that time, there will be a fatal GTAS edits 

addressing abnormal balances for memo lines 5311 thru 5344.

While OMB previously communicated this information via the comments in the report, OMB also 

directly communicated this information to your budget counterparts during the same timeframe. 

However, at this time, the following comments will be added to the first quarter report:

While OMB suppressed this PY GTAS-related error in its MAX A-11 DE PB2022 exercise, agencies will 

be required to resolve any GTAS reporting issues

no later than FY 2021-08 GTAS reporting window (Note – OMB extended the deadline by two GTAS 

reporting windows). At that time, there will be a fatal GTAS edits

addressing abnormal balances for memo lines 5311 thru 5344.

OMB is again highlighting this issue because of the importance of these memo lines reflecting the 

appropriate normal balances. This means that OMB will work with its Fiscal Service counterparts to 

implement GTAS edits in the FY 2021-09 GTAS reporting window to verify that the amounts on the 

following memo lines are positive amounts where appropriate:

Line Line Description

5311 Direct unobligated balance, start of

year
IRC Handout February 10, 2021

5312 Reimbursable unobligated balance, start of

year

5313 Discretionary unobligated balance, start of

year

5314 Mandatory unobligated balance, start of

year

5321 Direct unobligated balance, end of

year

5322 Reimbursable unobligated balance, end of

year

5323 Discretionary unobligated balance, end of year

5324 Mandatory unobligated balance, end of

year

5331 Direct obligated balance, start of

year

5332 Reimbursable obligated balance, start of

year

5333 Discretionary obligated balance, start of

year

5334 Mandatory obligated balance, start of

year

5341 Direct obligated balance, end of

year

5342 Reimbursable obligated balance, end of year

5343 Discretionary obligated balance, end of

year

5344 Mandatory obligated balance, end of year

Abnormal Balances in Budgetary USSGL Accounts

On the FY 2021 USSGL to SF 133/Schedule P crosswalk presented today at the February 10, 2021 IRC 

meeting, notes have been added to identify that abnormal balances on budgetary permutations 

have been included on this crosswalk as a result of agencies continuing to report abnormal balances 

in budgetary USSGL accounts.

While the budgetary guidance contained in OMB Circular No. A-11 (A-11) and the USSGL budgetary 

accounting guidance contained on Fiscal Service USSGL website supporting A-11 only reflects 

budgetary entries that result in normal balances for the budgetary USSGL accounts, OMB is taking 

the following steps to work towards the goal of agencies resolving the abnormal balances that they
IRC Handout February 10, 2021

are currently reporting and to close the “loophole” in allowing any new TAFS to report abnormal 

balances going forward.

First Step: OMB and Fiscal Service added comments to the FY 2021 USSGL to SF 133/Schedule P 

crosswalk to clarify where abnormal balances are actually only permitted to crosswalk to allow 

specific agencies to continue their work towards resolving their abnormal balances reported in the 

GTAS reporting windows. However, because there does not seems to be much initiative to resolve 

these abnormal balances, OMB has notified agencies via the comments added to the FY 2021 USSGL 

to SF 133/Schedule P crosswalk that they now have a deadline to resolve these abnormal balances.

Second Step: OMB will work with its Fiscal Service counterparts to limit abnormal budgetary USSGL 

account balances via GTAS validations starting in the FY 2021-06 GTAS reporting window. The TAFSs 

allowed to report abnormal balances for particular budgetary USSGL accounts in FY 2021 will be 

based on agency FY 2021-04 GTAS reporting. OMB will forward the exception list (that will allow 

TAFSs to be reported with abnormal balances) to IRC contacts via Joshua Hudkins to distribute to the 

agencies. If your agency feels it has a situation where a TAFS should be added, these requests will 

be discussed on a case by case basis, and your agency must submit a GTAS override request 

(https://community.max.gov/x/ZoDxKQ) in the Budgetary USSGL Permutation Change folder. Please 

do not assume that your agency TAFS will automatically be added to the list. As identified in the 

comments added to the crosswalk, agencies will have until FY 2022-09 (for particular budgetary 

USSGL accounts) or FY 2023-09 (for other particular budgetary USSGL accounts) as identified on the 

crosswalk.

Third Step: For FY 2022 GTAS reporting, OMB will review the FY 2021-12 GTAS reporting (including 

any revisions) and will identify TAFSs that will be allowed to report abnormal balances for particular 

budgetary USSGL accounts in FY 2022. If your agency feels it has a situation where a TAFS should be 

added, these requests will be discussed on a case by case basis, and your agency must submit a 

GTAS override request (https://community.max.gov/x/ZoDxKQ) in the Budgetary USSGL Permutation 

Change folder. Please do not assume that your agency TAFS will automatically be added to the list.

As always, OMB looks forward to assist agencies where it is appropriate to resolve these types of 

issues; but the primary responsibility is the agency. If an agency does not feel that there is 

appropriate budgetary USSGL guidance, an agency is expected to report an issue at 

https://www.fiscal.treasury.gov/ussgl/report-an-issue.html .

Teresa A Tancre | Budget Methods Specialist

Office of Management and Budget | Budget Review and Concepts Division | Budget Concepts Branch 

Office Hours: W & TH (7:00 AM – 4:30 PM); F (7:00 AM – 11:00 AM)

Telework Hours: M & T (7:00 AM – 4:30 PM) 

Telework Phone: 571-224-7216