U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

April 21, 2021

LOCATION: Call in only

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

HANDOUTS:

• Summary of Changes

• Borrowing Authority: Definite and Indefinite Scenario

• Contract Authority Liquidated by Appropriation (Derived from the General Fund of the U.S. 

Government)

• Proposed Budgetary USSGLs for Fiscal Year (FY) 2022

• Criminal Restitution/Accounts Receivable USSGLs

• Custodial Modification/Working Group

• OPM – Emergency Federal Employee Leave Fund

• Treasury and OMB Guidance

• Issues Resolution

• Draft Voting Ballot

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

• Part 1 & 2, Section IV, FY 2021 & 2022: Attribute Table and Definitions

• Part 1, Section V, FY 2021: Balance Sheet 

• Part 1 & 2, Section V, FY 2021 & 2022: SF 133 & Schedule P Report on Budget Execution and 

Budgetary Resources & Budget Program and Financing Schedule

• Part 1 & 2, Section V, FY 2021 & 2022: Statement of Budgetary Resources

• Part 1, Section VI, FY 2021: Reclassified Balance Sheet

• Part 1 & 2, Section VI, FY 2021 & 2022: Reclassified Statement of Operations and Changes in Net 

Position

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

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

• Part 2, Section VII, FY 2022, Closing Edits

• GTAS Update

• USSGL 490200 Usage

GENERAL ITEMS:

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

AGENDA ITEMS:

Regina Epperly (Fiscal Service) presented Borrowing Authority: Definite and Indefinite Scenario. Regina

specified that this scenario was presented originally at the February IRC meeting. Since then, the only comment 

received was from Kim Klein (Department of Energy). Kim pointed out that all Transactions Codes (TCs) with 

the 3107xx and 5700xx series needed to be removed because the entity did not receive money from the General 

Fund of the U.S. Government. After reviewing this, we realized Kim was correct and removed those TCs on pages 

20, 21, 31, 46, 47, and 58. The Trial Balance Sections and Financial Statements were also updated to reflect those 
changes. The other change is about the new USSGL account that is going to be voted on in May, 414202 “Actual 

Repayment of Borrowing Authority Converted to Cash Prior–Year Balances.” The title has since changed to “Actual 

Repayment of Definite Borrowing Authority Converted to Cash – Prior-Year Balances.” We are also adding USSGL 

account 414203, “Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior–Year Balances.”

USSGL account 414203 replaced USSGL account 414202 in Scenario 2 of the Borrowing Authority Scenario.

Please look at the handout and let us know whether you have questions or comments about the changes that were 

made.

Heather Six (Fiscal Service) presented the Contract Authority Liquidated by Appropriation (Derived From the 

General Fund of the U.S. Government). Heather reminded us that this scenario was also presented in February. The 

only comment we received was from DOT and, based on that, we have added the following assumption and 

comment on page 4: “This scenario is not applicable to Contract Authority liquidated by appropriations derived by 

trusts non-revolving fund receipts.” Please look at the handout and let us know whether you have questions or 

comments about the changes that were made.

Heather (Fiscal) presented Proposed Budgetary USSGLs. Heather confirmed that these are also for FY 2022.

Proposed New USSGL:

413712, “Transfers of Contract Authority Allocation Prior-Year Authority.” This will be used to separate 

current-year from prior-year authority.

413810 “Appropriation to Liquidate Contract Authority - (FMSTF).” This account is used to record 

appropriations to liquidate contract authority and is specifically for Foreign Military Sales Trust Fund.

414202 “Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior–Year Balances.” 

This account is used to separate prior from current year, along with definite and indefinite borrowing authority 

converted to cash.

414203 “Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior–Year Balances.”

This will also separate prior from current year, along with definite and indefinite borrowing authority converted to 

cash.

415312 “Transfers of Contract Authority - Non-Allocation – Prior-Year Authority.” This account is used to 

record the amount of prior-year contract authority transferred between two non-allocation Treasury Appropriation 

Fund Symbols (TAFS). Only the Department of Transportation (DOT) may use this account.

421010 “Anticipated Reimbursements from Non-Federal Sources.” This account is used to record the 

estimate of customer orders with a cash advance for goods or services expected to be received or provided during 

the current fiscal year and against which reimbursements will be earned in either the current or subsequent fiscal 

years.

426900 “Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees.” This account is 

used to record the amount of fees from voluntary insurance payments collected during the fiscal year from nonfederal sources that were previously anticipated.

Modified USSGL accounts:

 413700 “Transfers of Contract Authority – Allocation Current-Year Authority.” This account is being 

modified to separate current-year from prior-year.
414200, “Actual Repayment of Borrowing Authority Converted to Cash – Current-Year Authority.”

This account is also being modified to separate current-year from prior-year.

415300, “Transfers of Contract Authority – Non-Allocation – Current Year Authority.” In lieu of using 

GTAS attribute domain value Year of Budget Authority Indicator to distinguish between prior-year and 

Current-year authority, this USSGL account has been modified to make the distinction. This account is for DOT use 

only.

421000, “Anticipated Reimbursements” adding “from Federal/Non-Federal Exception Sources.” This 

account is being modified to separate Anticipated Reimbursements from non-federal sources from those of 

federal/non-federal exception sources.

Heather reiterated that these are for FY 2022, and that they would be voted on with Ballot No. 2021-02 in May 

2021.

Teresa Tancre (OMB) stated that during budget season some other situations have occurred where the agencies, 

Treasury, and OMB need to get additional USSGL accounts in place. The following are some of the possibilities 

that will require additional accounts: The specific account of repayment of debt and borrowing, proprietary USSGL 

accounts distinguishing out debt, and proprietary USSGL accounts that relates to market adjustment on federal 

security.

Melissa Stanley (Transportation) asked for a clarification on the difference between USSGL account 413810 and

USSGL account 413800. Teresa stated that this relates specifically to the foreign military sales trust fund account. 

This account can liquidate the appropriation. Instead of recording USSGL account 411400, you will use USSGL 

account 413810, which will then be part of Edit 68. This will prevent the entity from failing Edit 68. Melissa 

clarified that this liquidation authority is executed within the trust fund itself and is not a separate expenditure 

account. Teresa affirmed this.

Lindsay Miranda (DSCA) asked what the next steps were for the approval of these USSGL accounts, and who 

votes on these items.

Josh Hudkins (Fiscal) answered that they are on the Draft Ballot and will be presented again at the May board 

meeting for voting. There are 25 board members, all representing agencies, who vote on these.

Teresa said that, for budgetary USSGL accounts, entities should reach out to OMB if they have specific questions 

about the proposed USSGL accounts, particularly if it is a new USSGL account that addresses a specific agency.

Brian Casto (Fiscal) presented the Discussion of Criminal Restitution/Accounts Receivable USSGL. Brian

acknowledged that there does not appear to be a data element to distinguish criminal restitution receivable from 

other types of accounts receivable. Currently, there is only USSGL account 136000, “Penalties and Fines 

Receivables – Not Otherwise Classified.” The proposed USSGL account would be specific to court-ordered fines 

and restitution, wherein convicted criminals reimburse losses occurred to federal agencies resulting from their 

crimes. Before presenting the new USSGL account, we would like to touch base with agencies and be sure agencies 

are able to retain and use the funds, or whether the funds are required to be returned to Treasury. We also would like 

to ensure that the fund types match to make sure the data attributes are correct. Back in 2017, there was a working

group focused on this issue; the people who were on it will be contacted. If you would like to be added to this 

working group, please reach out to Brian.Casto@fiscal.treasury.gov.

Kent Linscott (Fiscal Service) presented the Custodial Modifications/Custodial Working Group. Kent mentioned 

that, in the past, USSGL account 599700 “Financing Sources Transferred In From Custodial Statement Collections” 

did not have any values assigned for budgetary impact indicator, and it would be helpful to break that out in 

instances that USSGL account 599700 has budgetary impact. We are proposing to add attribute domain value of “D” 
and “E.” We are in the process of starting up a working group for custodial questions for agencies. Kent commented

that he has contacted many of the agencies and there will be an invite sent out soon.

Jaime Sailing (Fiscal Service) presented Treasury and OMB Guidance. Jaime pointed out that we have heard 

feedback over the years from agencies as to how we can improve our processes, including a timeline when issuing 

guidance, and different communication formats that we use to update agencies when this guidance is updated. The 

following are Treasury and OMB guidance updated on an annual basis:

1. TFM 2-4700

2. OMB Circular No. A-136

3. OMB Circular No. A-11

4. USSGL TFM Supplement.

Jaime requested that agencies’ representatives please review the handout provided and give feedback. All of the 

feedback will be presented to her OMB counterparts to work out the best approach to move forward.

treasury-and-omb-guidance.pdf

Teresa wanted to clarify that, during the reporting windows, while the GTAS window is open, we do not change the 

crosswalks. 

Jaime stated that someone in the chat had asked what exactly this meeting was for. Each government-wide meeting 

has a different focus. Some of the feedback we have already gotten is to clarify the different meetings better if 

possible. 

Teresa mentioned that OMB Management will hear the comments and suggestions on OMB Circular No. A-11 and 

decide how to act upon them.

Lisa Johnson (OPM) presented Emergency Federal Employee Leave Fund. Lisa presented the emergency paid 

leave fund that was introduced due to Covid-19. Agencies may be reimbursed for leave of a covered employee who

has an absence due to COVID. There are 8 reasons listed in the CARES Act. Each agency must request the 

reimbursement. Eligible period for emergency paid leave is March 11, 2021 through September 30, 2021, and the 

funding is available through September 2022. Please review the two scenarios that are provided at the end of the 

handouts.

Scenario 1A is to show what will be recorded for the payroll payment for the paid leave by the requesting agency 

against its own budgetary resources. 

Scenario 1B is to record a disbursement out of the fund to reimburse the requesting agency.

Steve Hull (SSA) had questions about the use of the word “reimbursing.” The scenarios seem to be more of a 

“refund,” since the reimbursing accounts were not really touched. This could potentially cause issues with the 

auditors. Teresa answered that the refund is contingent on the funds being available and that they would be open to 

using other words if possible. Steve mentioned that maybe even a footnote would be beneficial; something along the 

lines of , “while it is a reimbursement, it is not in the reimbursement part of accounting; this is more of a refund.”

Teresa agreed and was open to rewording it to help with possible confusion with the auditors.

Bruce Henshel (Commerce) mentioned that the entity is paying the employee the paid leave, and that doesn’t 

change. We are not trying to take the obligation back from the employee; rather, we are getting reimbursed by OPM. 
It is not certain whether we should be viewing this as a reduction of an obligation because a refund collected would 

normally be who we obligated the money to, the employee in this case. Would this not be a reimbursement from 

OPM instead of a refund collected from obligation?

Teresa asked what USSGL account would be recommended in the offsetting collection series; Bruce said that it 

was unusual to consider it a refund since the employee is getting their paid leave and that isn’t changing and that he 

would think about it and get back. Teresa replied that this guidance needed to be completed as soon as possible. The 

money that is being provided is being given back to the agency in order to make them whole. That is why the current

USSGL accounts are being used. Bruce responded that this potentially would be “other budgetary income,” like

USSGL accounts 406000 “Anticipated Collections From Non-Federal Sources” and 407000 “Anticipated 

Collections From Federal Sources.” Discussion led to the decision that there were several unanswered questions and 

it would be best to form a working group to address those questions. Josh requested that agencies email him if they 

were interested in participating in the working group.

Josh presented Issues Resolution. Josh stated that agencies had experienced problems when trying to submit an 

issue on the USSGL Issues forum; currently, it is working properly. We’ve worked with our systems folks and they 

believe everything is ok, but we really needed a backup plan for submission, so we have created the Issues 

Resolution form. Another reason for the form is that we feel that sometimes we have to return to the agencies for a 

good amount of basic information, and this slows the process of our review. We plan on potentially tracking issues 

submitted via the template in the same way we currently do; by giving them a tracking number. We feel this type of 

template has benefits to others besides the USSGL Team. Many times, we work with OMB on issues, and this will 

help make our initial discussions with them on certain topics more beneficial, and it helps to be sure we are hearing 

from the entities with exactly what are seen as issues. We know in most cases, you will obviously know more of 

the details about exactly what your agency is experiencing than we will, so we really want to hear from you and give 

you a voice on matters.

Josh presented the Draft Voting Ballot #21-02. The ballot will be sent out May 5th and will be due back by 12:00 

p.m. on May 12th.

Kent presented Part I & II, Sec III: Transactions Codes. Kent presented proposed changes to TC A220, which was 

created to provide clarification related to custodial transfers from a general fund receipt account into a general or 

revolving fund expenditure account. Several of the original budgetary USSGL accounts have been found to be 

unnecessary in this transaction code; we are now proposing removal.

Regina presented Part I & II, Sec III: Transactions Codes. The following are the updates to the Transaction Codes.

New for 2021:

1. B115

Modifications for 2021:

1. A220

2. A708

3. B110

4. E408

New for 2022:

1. A115

2. A162

3. A168
4. A176

5. A182

6. F398

7. F399

Modifications for 2022:

1. A161

2. A163

3. A165

4. A167

5. A177

6. A179

7. B121

8. C109

9. F302

Kent presented Part I & II, Sec IV Attribute Table and Definitions. Kent stated that, because of the COVID relief 

that was passed back in December, there have been changes to the Disaster Emergency Fund Code (DEFC) attribute 

domain values. These changes have resulted in updated titles, and addition of new domain values, which can be seen 

below.

V - Disaster/Emergency/Wildfire Suppression Nonemergency PL 117-2

Y - Disaster/Emergency/Wildfire Suppression

Z - Disaster/Emergency/Wildfire Suppression

Kent then presented Attribute domain value changes for FY 2021:

1. Budgetary impact value indicator has been added for USSGL account 599700

Kent then presented Attribute domain value changes for FY 2022:

1. USSGL account 406000 adding fed/non-fed attribute domain value “N”

2. 407000 adding fed/non-fed attribute domain values “E/F”

3. 415300 delete “Year of BA” attribute domain value

4. 421000 add fed/non-fed attribute domain value “E/F”

5. 483100 “Undelivered Orders – Obligations Transferred, Unpaid” and 493100 “Delivered Orders –

Obligations Transferred, Unpaid” adding apportionment code attribute domain value “A/B/E;” adding #### 

for code B and adding program reporting code attribute domain value ##

6. Updated cohort year attribute domain value to 2023.

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

Resources & Budget Program and Financing Schedule changes: Please refer to the SOC and individual handouts 

for a list of all the changes.

sum-of-changes-irc-handouts-04-21-21.pdf (treasury.gov)

sec5-sf133-schp-2021-irc-handout-4-21-21.pdf (treasury.gov)

sec5-sf133-schp-2022-irc-handout-4-21-21.pdf (treasury.gov)
Teresa mentioned that Josh had emailed an excel document that has the list of accounts that relate to each footnote 

on the crosswalk and the deadline that the abnormal balance will no longer be acceptable. She will be working with 

Dan Adams (Fiscal) to get the abnormal balance edit in place. Dan said that by period 9 the edit should be in place. 

Teresa told entities that if they have a TAS or TAFS that should be on the list but isn’t, they should reach out to her 

to discuss.

Heather presented Part I & II Sec V SBR. Please refer to the SOC and individual handouts for a list of all the 

changes.

sum-of-changes-irc-handouts-04-21-21.pdf (treasury.gov)

sec5-sbr-2021-irc-handout-4-21-21.pdf (treasury.gov)

sec5-sbr-2022-irc-handouts-4-21-21.pdf (treasury.gov)

Brian Casto (Fiscal Service) presented Part I & II, Sec V Balance Sheet. He stated that there are 2 changes to the 

streamline balance sheet. Line 8 shows the two criminal restitution accounts. They are set up for non-federal activity 

and they will be set up for FY 21 reporting.

Brian then presented Part I & II, Sec VI Reclassified Balance Sheet. Brian affirmed that the two changes are the 

same as the Balance Sheet.

Kyle Moore (Fiscal Service) presented Part I & II, Sec VI Reclassified Statement of Operations and Changes in Net 

Position. Kyle stated that two new lines 6.3 and 6.4 were inserted in the RSOCNP for period 06 to be in compliance 

with Paragraph 313 of SFFAS 7 cancellation of debt. The old lines 6.3 through 6.9 were then renumbered 6.5 

through 6.11. In addition, USSGL accounts 719000 “Other Gains” and 729000 “Other Losses” with a “T” for 

nonexchange are limited to selected TAFS by a validation exception to validation 78. If you feel that your agency 

has this activity, please contact our USSGL team.

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.

sum-of-changes-irc-handouts-04-21-21.pdf (treasury.gov)

sec7_validationssum_2021_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_validationssum_2022_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_validationsdtl_2021_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_validationsdtl_2022_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_editsdtl_2021_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_editsdtl_2022_IRC_Handouts_4_21_21.xlsx (treasury.gov)

sec7_editssum_2021_IRC_Handouts_4_21_21.xlsx (treasury.gov)

Microsoft Word - sec7_editsclsg_2022_IRC_Handouts_4_21_21.docx (treasury.gov)
Teresa mentioned that, in order to get on the fed/non-fed list of being able to use the non-fed exception, you must 

have a written legal opinion from your appropriation attorney. The opinion will have to be reviewed by OMB’s legal 

counsel. This type of request is not an immediate resolution, so please do not go into the next reporting window 

thinking that it will be a quick turnaround.

Alex Abshire (Fiscal Service) presented GTAS Updates. Alex mentioned that, with the shortage of time, he would 

cover it very quickly, so please look at the handouts. 

PowerPoint Presentation (treasury.gov)

MEETING ROUNDTABLE:

Meeting Wrap-Up:

Steve concluded the meeting.

Agencies via Conference Call:

 Architect of the Capital

 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 Treasury
Department of Veterans Affair

Environmental Protection Agency

Export-Import Bank

Farm Credit System Insurance Corporation

Federal Regulatory Commission (Other Independent Rep)

Federal Trade Commission

Government Accountability Office

General Services Administration

Library of Congress

NASA

National Labor Relations

National Gallery of Arts (NGA)

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

Tennessee Valley Authority

United States Agency for Global Media

United States Agency for International Development

United States Army Corp of Engineers

United States Postal Service