U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

August 18, 2021

LOCATION: Call in only

TIME: 9:30 a.m. to 11:00 a.m.

HANDOUTS:

• Summary of Changes

• Treasury and OMB Guidance

• Cancellation Quick Reference Guide

• Part 1 & 2, Section III, FY 2021 & 2022: Transaction Codes

• Part 1 & 2, Section IV, FY 2021 & 2022 :Attribute Definition Report, Attribute Table

• Balance Sheet Discussion

• Part 1 & 2, Section V, FY 2021 & 2022: Statement of Changes in Net Position, SF133 & Schedule P 

Report on Budget Execution and Budgetary Resources & Budget Program and Financing Schedule, 

Statement of Budgetary Resources, Custodial Activity

• Part 1 & 2, Section VI, FY 2021 & 2022: Reclassified Statement of Net Cost

• Part 1 & 2, Section VII, FY 2021 & 2022: Validations Summary, Validations Detail, Edits Detail, 

Edits Summary

All handouts can be found at USSGL IRC Meeting August 18, 2021, Handouts (treasury.gov)

GENERAL ITEMS:

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

AGENDA ITEMS:

Teresa Tancre (OMB) presented OMB Updates. Teresa stated that OMB Circular No. A-11 and OMB Circular 

No. A-136 have been published. For 2021, there are no fatal edit overrides for the memo lines in 

direct/reimbursable; however, in 2022, there will be fatal overrides. OMB is currently working with a couple of 

agencies that have more complex issues; in addition, OMB is working with Fiscal Service counterparts to create a 

proposal to address the particular issues that have been identified, putting agency-specific issues aside. 

There is a cohesive government-wide process for retirement and insurance trust process at OPM to address the 

employee and employer contributions. This has been created to modify the process to ensure that all agencies are 

recording the transactions consistently government wide. Teresa thanked DOD for bringing this issue up. 

OMB is seeing problems with anticipated amounts on the budgetary resource side of things; agencies are not 

allowed to obligate anticipated amounts. Beginning in FY 2023 or FY 2024, we should have something in place to 

help agencies with this. Teresa thanked all the agencies that have brought particular issues to OMB and are 

currently working to resolve those issues.

Jaime Saling (Fiscal Service) presented Treasury and OMB Guidance. Jaime reported that much of the feedback 

received over the past couple of months has been concerning the need to have the publication time be consistent. 
Another request was to ensure that there will be enough time to implement the changes. In addition to those

feedback suggestions, agencies want to make sure there is enough time to execute third quarter reporting. 

Please refer to the slide show in the handouts for more timeline updates.

Chad Morris (Fiscal Service) presented Cancellation Quick Reference Guide. Chad stated that the name of the 

file changed from the “Cancellation Cheat Sheet” to “Cancellation Quick Reference Guide.” A new authority 

module rolled out last December that involved new Business Event Type Codes (BETC) and new transaction types, 

and there are updated terminology and scenarios to cover these. There will be a webinar event on September 15th

that will cover some of the cancellation scenarios; a lot of the scenarios you will see are supported with guidance in 

TFM 2-2000. 

Regina Epperly (Fiscal) presented Part I & II, Sec III: Transaction Codes. Regina said that there are a lot of 

changes on the Transaction Codes, so please refer to the handouts and reach out with any questions.

Kent Linscott (Fiscal) presented Part I & II, Sec IV Attribute Table and Attribute Definition Report. Kent first 

affirmed that, with the passage of the Emergency Security Supplemental Appropriations Act, 2021, the title of 

Disaster Emergency Fund Code attribute domain value “W” has been updated from “W –

Disaster/Emergency/Wildfire Suppression” to “W- Emergency PL 117-31.” This change will be effective beginning 

with Period 2021-10 and apply to all fiscal years beginning with 2021 and later.

Kent also mentioned that there are a lot of changes to the Attribute Table, and to please look at the handouts and let 

him know of any questions.

Someone asked whether the allowable values listing has been posted anywhere; Dan Adams (Fiscal) said that it has 

not been put into the production region quite yet. 

Teresa said that they will work with Fiscal Service to post a dashboard link on GTAS to help agencies. 

Mallorie Davis (Fiscal) presented Balance Sheet Discussion. Mallorie explained that, based on the preference of 

the agency reporting community to defer any major changes to the crosswalk until next year, we did not move these 

accounts to “Other Liabilities” on the crosswalk. We are advising agencies to deviate from the crosswalk to avoid 

potential noncompliance with Generally Accepted Accounting Principles (GAAP); for FY 2021, agencies may 

report the activity in “Other Liabilities” instead of “Accounts Payable.” We will be making applicable revisions to 

align the Balance Sheet crosswalk to be posted in the December Bulletin. This communication should be sufficient 

support for agencies to deviate from the crosswalk. If there are any issues from an audit perspective, please reach out 

to Mallorie, and other Fiscal Service representatives, to help with individual auditors.

Brian Casto (Fiscal) presented Part I & II, Section V, Optional Statement of Changes in Net Position and Statement 

of Custodial Activities. The Standardized Net Position /Custodial Activities working group kicked off in August 

2020 to streamline these statements, increase transparency, and reduce agency burden. Currently, agencies have to 

prepare an Agency SCNP, a Reclassified Statement in Operations and Changes in Net Position, a Statement of 

Custodial Activities, and on top of that, do a Note 45 FR Reclass Reconciliation. After this project wraps up, 

agencies will only have to prepare one standardized SCNP /SCA. One streamlined statement will also facilitate 

towards the goal of agency financial statements within GTAS and increase auditability.

You can currently see this consolidated, streamlined statement as Option C in this year’s OMB Circular No. A-136.

Originally, this was going be optional in FY 21 and required in FY 22; it is now optional in both FY 21 and FY 22. 

Two years of optional reporting gives agencies time to use the crosswalk, get familiar with it, and see how their data 

fits. After FY21 year-end reporting, the working groups will reconvene to work through agency issues. Fiscal 
Service has received feedback from some agencies on issues they’ve encountered; if you have concerns on the 

Crosswalk, please contact Brian directly.

Fiscal Service also wants the standardized statement to be meaningful and help users understand Net Position in the 

federal environment. The private sector uses an equity rollforward with components of Net Position along the top; 

federal entities can’t do that because of requirements for dedicated collections, but the goal is to clearly show Net 

Position is made up of the 2 pieces: Unexpended Appropriations & Cumulative Results of Operations, and how 

those are calculated. 

Fiscal Service has made a clear order between appropriations and operations and polished some line titles to help 

explain how Net Position was calculated. 

Lines 1-8 lead off the statement with just Unexpended Appropriations. Lines 4-8 show a clear order of 

Appropriations received, used, and transferred.

Lines 9-18 are Cumulative Results of Operations.

Line 16 shows Donations received and Forfeitures acquired.

Line 17 displays Imputed financing from costs incurred by other entities

Line 13 indicates the Reporting of non-exchange revenue by sub-topic.

Column L of the excel spreadsheet, outside of the print breaks, shows the line number from the previous RSOCNP 

for informational purposes.

The Crosswalks provided today will not be part of the TFM crosswalks on the USSGL website, but are going to be 

posted to the other information area, along with the Budget and Reconciliation (BAR) crosswalk.

Regina presented Part I & II Section V: SF-133 & Schedule P Report of Budget Execution and Budgetary 

Resources & Budget Program and Financing Schedule changes. Regina noted that there are a lot of changes, so 

please refer to the handouts and feel free to reach out with any questions.

Heather Six (Fiscal) presented Part I & II, Sec V Statement of Budgetary Resources. Heather stated that there are a 

lot of changes in these, as well, so please refer to the handouts and feel free to reach out with any questions.

Kent presented Part I & II, Sec V Statement of Custodial Activity. Kent said that The Statement of Custodial 

Activity has been revised to add USSGL accounts 137400, “Criminal Restitution Receivable,” and 137900, 

“Allowance for Loss on Criminal Restitution Receivable,” to both lines 7: Miscellaneous and 9: Accrual 

Adjustments. These updates are effective reporting periods beginning 2021-10 and later.

Kent then presented Part I & II, Sec VI Reclassified Statement of Net Cost. Kent mentioned The Reclassified 

Statement of Net Cost has been revised to delete Line 12.11: Other Revenue (without reciprocal). This line became 

inactive for FY 2019 and later.

One other change was to revise Line 13: Total Federal Earned Revenue calculation description to remove line 12.11; 

this change is effective for periods 2021-10 and later.

Dan Adams (Fiscal Service) presented Parts I & II, Section VII: Edits and Validations. Dan mentioned that there 

are a lot of changes, so please refer to the SOC and the individual handouts.

A participant then asked whether period 11 would have the new object class validation presented.
Dan replied that it will be in there for those that are using the new bulk file format; if you are using the current bulk 

file format, then you will not need to use the validation.

Dan Singer (OMB) affirmed that, for FY 2022, if you are going to use the new bulk file, you are going to need to 

use the “9999” domain value for the budget object class. No other budget object class will be required than “9999.” 

If you have been submitting to DATA Act, you are submitting based on TAS and USSGL. Dan reminded everyone 

that entities will have to report for various permutations on the ATB and this is accounted for as financial systems

are set up.

Teresa iterated that, for OMB’s purposes, we do not need to gather all of the USSGL accounts that you see listed. 

When looking at the process of going from beginning to ending, and for USSGL accounts that have the requirement, 

we thought it was necessary these be included. Entities will have to report for both unexpired and expired, even 

though for budget presentation purposes only unexpired are required. If you feel that a USSGL account has been left 

out, please email Dan at OMB.

Alex Abshire (Fiscal) said the updated bulk file formats are out on the GTAS page.

Scott Young (DOD) asked whether Fiscal Service is converting the “0000” originally discussed to “9999.”

Dan (OMB) answered that, in the DATA Act, the “0000” was allowed for limited circumstances where it would not 

recognize a Budget Object Class (BOC) for GTAS; any time an entity cannot identify a BOC because they chose to 

not report or another systematic reason, the entity will have to use “9999” initially. Moving forward, “0000” will not 

be an appropriate BOC; GTAS will not allow unidentified BOCs. Again, “9999” will be allowed for FY 22.

Another participant proposed this scenario: if an entity has switched to the new format already and has the correct 

BOCs to report, is the entity allowed to report them?

Dan replied, if an entity has the correct code and it is a valid code from the list OMB provided, then yes, starting in 

period 12, the entity may report the BOC Codes.

MEETING ROUNDTABLE:

Meeting Wrap-Up:

Steve concluded the meeting.

Agencies via Conference Call:

 Architect of the Capital

 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 Treasury

Department of Veterans Affair

Environmental Protection Agency

Farm Credit System Insurance Corporation

Federal Communications Commission

Government Accountability Office

General Services Administration

Library of Congress

NASA

National Labor Relations

National Science Foundation

NRC (Nuclear Regulatory Commission)

Office of Management and Budget

Office of Personnel and Management

Railroad Retirement Board

Securities Exchange Commission

Small Business Administration

Smithsonian Institution
Social Security Administration

United States Agency for Global Media

United States Agency for International Development

United States Army Corp of Engineers

United States Postal Service