U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

April 23, 2019

LOCATION: 1722 I Street, NW, Washington D.C.

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

HANDOUTS:

• Summary of Changes

• Draft Voting Ballot

• New & Updated Budgetary USSGL Accounts: Borrowing Authority & Contract Authority

• New Proprietary USSGL Accounts: PPA Accounts for the General Fund of the U.S. Government

• Custodial Account and Transaction Code Updates

• Updates to USSGL Account 299100

• Update to Imputed Cost USSGL Account 673000

• Part 1, Section III, Fiscal Year 2019 and Part 2, Section III, Fiscal Year 2020:

Transactions

• Part 1, Section V, Fiscal Year 2019 and Part 2, Section V, Fiscal Year 2020:

Statement of Budgetary Resources

SF 133 & Schedule P Report on Budget Execution and Budgetary Resources & Budget Program and 

Financing Schedule

• Part 1, Section VI, Fiscal Year 2019 and Part 2, Section VI, Fiscal Year 2020:

Reclassified Statement of Operations and Changes in Net Position

• Part 1, Section VII, Fiscal Year 2019 and Part 2, Section VII, Fiscal Year 2020:

Validations Summary

Validations Detail

Edits Detail

• Part 1, Section VII, Fiscal Year 2019:

Edits Summary

• Part 2, Section VII, Fiscal Year 2020:

Edits Closing

• Budget Accrual & Reconciliation Guidance

• Gains/Losses on Foreign Currency Exchange Rate Fluctuations

• G-Invoicing Program Guide

GENERAL ITEMS:

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

explained that the first items on the agenda were ballot items that would be voted on with Ballot 2019-01; the 

USSGL Board Meeting will be held May 9, 2019.
AGENDA ITEMS:

Regina Epperly (Fiscal Service) presented New & Updated Budgetary USSGL Accounts: Borrowing Authority & 

Contract Authority. There is a discrepancy between the way many agencies are reporting some Borrowing Authority 

and Contract Authority accounts and how OMB expects these accounts to be reported. Due to these discrepancies, 

the following changes are being proposed for FY 2020:

1. Add new USSGL accounts 413120, “Current-Year Definite Contract Authority,” and 414120, “CurrentYear Definite Borrowing Authority.”

2. Delete USSGL accounts 403200, “Estimated Indefinite Contract Authority,” and 404200, “Estimated 

Indefinite Borrowing Authority.”

3. Modify the definition and title of USSGL account 413100 from, “Current-Year Contract Authority 

Realized,” to “Current-Year Indefinite Contract Authority.”

4. Modify the definition and title of USSGL account 414100 from, “Current-Year Borrowing Authority 

Realized,” to “Current-Year Indefinite Borrowing Authority.”

5. Modify the definition and title of USSGL account 414300 from, “Current-Year Decreases to Indefinite

Borrowing Authority Realized,” to “Current-Year Decreases to Indefinite Borrowing Authority.”

6. Delete TCs (Account Transaction Codes) A154, A162, A168 and A176.

7. Modify TCs A166, A174, F112, F113, F304 and F306.

NOTE: After the IRC Meeting, it was decided that the Borrowing Authority and Contract Authority 

proposed changes would be voted on Ballot 2019-01, but would not be effective until FY 2021.

Scott Young (DOD) asked that it be documented that DOD is currently not in agreement with these changes until a 

more detailed discussion with OMB and Treasury occurs. DOD and Bureau of the Fiscal Service are scheduled 

to have further meetings to discuss these proposed changes and, it is hoped, get on the same page. Scott also asked 

whether the Contract Authority Case Studies would be updated due to these proposed changes; Regina answered 

that they would be updated, but the date that would happen is currently unknown. 

Kent Linscott (Fiscal Service) presented New Proprietary USSGL Accounts: PPA Accounts for the General Fund 

of the U.S. Government. The following USSGL accounts are proposed for FY 2020 reporting and are for the General 

Fund of the U.S. Government use only: 320800, “Appropriations Outstanding – Prior Period Adjustments due to 

Corrections of Errors,” and 570810, “Appropriations – Expended – Prior-Period Adjustments Due to Corrections of 

Errors.”

Due to these changes, the following are proposed FY 2020 modifications to Appendix 3 of Chapter 2-4700: add 

Reciprocal Category (RC) 31: Prior Period Adjustment – Appropriations Unexpended/Outstanding, and RC 32: 

Prior Period Adjustment – Appropriations Expended. These proposed modifications will have no effect on agency 

reporting and are simply to allow eliminations with the General Fund of the U.S. Government. Chris stated that the 

changes are being proposed in an effort to decrease Intragovernmental Elimination Differences. If approved, the 

changes will show on the USSGL TFM Supplement in June 2019; however, the changes will not show in Appendix 

3 of Chapter 2-4700 until the November/December 2019 timeframe. 

Kent presented Custodial Account and Transaction Code Updates. The Custodial Collection Guidance was released 

a few months ago. Agencies have reviewed that guidance; due to some agency comments, the following changes are 

proposed: 
1. Modify the definition of USSGL account 599700, “Financing Sources Transferred In From Custodial 

Statement Collections.”

2. Modify the description of TC A212.

3. Modify the description and comment for TC C188.

4. Add TC C189.

Kent explained that there were a few changes to the USSGL Account Attribute Table.

For FY 2019:

1. DEFC “D” attribute domain value was revised from “Disaster and Emergency Item 4” to “Emergency PL 

115-254.” 

2. The Apportionment Category Code attribute domain value was deleted from USSGL accounts 406000, 

“Anticipated Collections From Non-Federal Sources,” 407000, “Anticipated Collections from Federal 

Sources,” 421000, “Anticipated Reimbursements and Other Income,” 421500, “Anticipated Expenditure 

Transfers from Trust Funds,” and 431000, “Anticipated Recoveries of Prior-Year Obligations.”

For FY 2020:

1. “2021” attribute domain value was added to Credit Cohort Year on the USSGL Account Attribute 

Definition Report and the USSGL Account Attribute Table.

Regina presented Updates to USSGL account 299100, “Other Liabilities – Reductions.” The definition of USSGL

account 299100 was modified to show that the account could be used for indefinite appropriations derived from the 

General Fund of the U.S. Government. In addition, TC D438 was modified and a comment and proprietary entry 

were added to TC D622.

Brian Casto (Fiscal Service) presented Update to USSGL account 673000, “Imputed Costs.” There is a proposed 

definition change for FY 2019 to reflect new guidance from SFFAS No. 55, Amending Inter-entity Cost Provisions, 

which became effective for FY 2019 reporting. 

Marlana White (Fiscal Service) presented Draft Voting Ballot. A Survey Monkey Link with the official voting 

ballot will be sent to the USSGL Board Voting Members on May 9, 2019; the voting ballot will be due back by noon 

on May 23, 2019. If USSGL Board Members vote no, they need to submit a justification. 

Chris stated that the changes voted on the ballot would be published on the USSGL TFM Supplement Website on 

June 6, 2019, with Bulletin No. 2019-10; also, the target date to publish TFM Chapter 2-4700 is May 30, 2019.

Stacey Pham (OMB) presented Administrative Control of Funds – OMB Circular No. A-11 (2019) Proposal. The 

amount that agencies report to Treasury is not always at a sub allotted level; therefore, OMB may have to ask 

agencies for their sub allotted amount to ensure there is not an anti-deficiency violation. OMB will be looking for 

the best way for agencies to begin reporting sub allotted amounts to Treasury; once determined, this guidance will 

be introduced to agencies in OMB Circular No. A-11 and will be effective in FY 2021. Teresa (OMB) stated that an 

Issue Paper would be released about this topic; any comments on the Issue Paper should flow through each agency’s 

budget office. 

Teresa explained that OMB is looking at an edit that would ensure that Anticipated Budgetary Resources equal the 

Status of the Anticipated Resources. Agencies should reach out to Teresa now and clarify how they use the 
preclusion USSGL accounts 439500, “Authority Unavailable for Obligation Pursuant to Public Law - Temporary -

Current-Year Authority,” 439700, “Appropriations (special or trust), Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation - Current-Year Balances,” and 439800, “Offsetting Collections 

Temporarily Precluded From Obligation.” Specifically, she needs to hear from agencies that are precluding amounts 

that are not anticipated. This will not be a proposal in the current year.

Marlana presented changes and updates to Part I, 2019, and Part II, 2020, Section III: Transactions.

For FY 2019:

1. USSGL account 151200, “Operating Materials and Supplies Held in Reserve for Future Use,” was added to 

TCs C164, D418, D542, D566, D568 and D569.

2. The description of TC D542 was modified.

3. USSGL account 445000, “Unapportioned Authority,” was removed from TCs A712 and D436.

Michele Crosco (Fiscal Service) presented changes and updates to Part I, 2019, and Part II, 2020, Section V: 

SF133 & Schedule P Report on Budget Execution and Budgetary Resources & Budget Program and Financing 

Schedule. 

For FY 2019:

1. On line 1041, Apportionment Category Code attribute domain value “A/B/E” was deleted from USSGL 

account 431000, “Anticipated Recoveries of Prior-Year Obligations.” In addition, Debit/Credit Indicator 

attribute domain value was revised from “D” to “D/C” for USSGL account 431000.

2. On lines 1740, 1840, 4055 and 4145, Apportionment Category Code attribute domain value “A/B/E” was 

deleted from USSGL accounts 406000, “Anticipated Collections From Non-Federal Sources,” 407000, 

“Anticipated Collections From Federal Sources,” 421000, “Anticipated Reimbursements and Other 

Income,” and 421500, “Anticipated Expenditure Transfers from Trust Funds.” Also, Debit/Credit Indicator 

attribute domain value was revised from “D” to “D/C” for USSGL accounts 406000, 407000, 421000, and 

421500.

3. On line 2403, USSGL accounts 406000, 407000, 421000, 421500, and 431000 were deleted.

4. One line 3000, the Fund Type Code and Financing Account Code attribute domain values were revised for 

USSGL account 480100, “Undelivered Orders – Obligations, Unpaid.”

Regina presented changes and updates to Part I, 2019 and Part II, 2020, Section V: Statement of Budgetary 

Resources.

For FY 2019:

1. On lines 1051 and 1980, the Debit/Credit Indicator attribute domain value was revised from “D” to “D/C” 

for USSGL account 431000.

2. On line 1890, the Debit/Credit Indicator attribute domain value was revised from “D” to “D/C” for USSGL 

accounts 406000, 407000, 421000, and 421500.

3. On line 2404, USSGL accounts 406000, 407000, 421000, 421500 and 431000 were deleted.

Tia Harley (Fiscal Service) presented changes and updates to Part I, 2019 and Part II, 2020, Section VI: 

Reclassified Statement of Operations and Changes in Net Position. 
For FY 2019:

1. On lines 6.8, 8.9, and 8.10, the line title was revised. 

For FY 2020:

1. On line 3.1, USSGL accounts 310900, “Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles,” and 570900, “Expended Appropriations - Prior-Period Adjustments Due 

to Changes in Accounting Principles,” were deleted.

2. On line 3.2, USSGL accounts 310800, “Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors,” and 570800, “Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors,” were deleted.

3. On line 3.3, USSGL accounts 310500, “Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year,” and 570500, “Expended Appropriations - PriorPeriod Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year,” were deleted.

4. On line 3.4, USSGL accounts 310500, 310800, and 310900 were added.

5. On line 3.5, USSGL accounts 570500, 570800, and 570900 were added.

6. On line 3.6, proposed USSGL account 320800, “Appropriations Outstanding – Prior Period Adjustments due 

to Corrections of Errors,” was added.

7. On line 3.7, proposed USSGL account 570810, “Appropriations – Expended – Prior-Period Adjustments 

Due to Corrections of Errors,” was added.

8. On line 4, the calculation line was revised.

Dan Adams (Fiscal Service) presented changes and updates to Part I, 2019, and Part II, 2020, Section VII: 

Validations and Edits. 

For FY 2019:

1. Deleted Validation 3.

2. Revised exception list to add Credit Cohort Year attribute domain value “2020” to Validation 27E.

3. Added a pass exception for Fund Family 086 0162 to use DEF Code attribute domain value “D” to 

Validation 90E.

4. Added Edits 98 and 99 (these will be proposed analytical edits until Period 11 2019.)

For FY 2020:

1. Revised exception list to add Credit Cohort Year attribute domain value “2020” to Validation 27.

2. Revised exception list to add Credit Cohort Year attribute domain value “2021” to Validation 27E.

Brian presented Budget Accrual & Reconciliation (BAR) Guidance. The BAR Working Group Committee has met 

several times and had many good conversations; if you would like to be added to this committee, contact Brian. The 

BAR Crosswalk is not included on the TFM Publication Website; rather, it is intended to serve as a guide and to 

present the most common scenarios. All agencies have their own unique activities, so they should use discretion 

when preparing the reconciliation. There is a separate item listed for the BAR Crosswalk on the USSGL Program 

Website. 
The following changes were made to the BAR:

1. Footnote 14 and 15 were added to USSGL account 161100, “Discount on U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service.”

2. USSGL accounts 220000, “Liability for Unpaid Insurance Claims,” and 220500, “Liability for Unearned 

Insurance Premiums,” were added to the Other Liabilities Section of the BAR.

3. Footnote 19 was added to USSGL account 425300, “Prior-Year Unfilled Customer Orders With Advance 

– Refunds Paid.”

Brian presented Gains/Losses on Foreign Currency Exchange Rate Fluctuations. Brian thanked Scott Young and 

Teresa for their help with this scenario. Previous USSGL Guidance had focused on gains and losses of foreign 

currency at the end of an accounting period; this guidance focuses on transaction level guidance between the time of 

obligation and the time of disbursement. This scenario applies only to agencies that receive their budgetary 

resources through appropriations; they must absorb any foreign currency fluctuations within the same TAS. The 

following new TCs are proposed due to this guidance: TCs B450, B452, D618, and D626.

Brian presented G-Invoicing Program Guide. Chris stated that G-Invoicing Release 2.2 was deployed on March 4, 

2019; because of this, G-Invoicing is now PIV Card enabled. G-Invoicing Implementation Plans are due June 28, 

2019 and the G-Invoicing Mandate is June 30, 2021. G-Invoicing Release 2.3 will happen in August 2019 and will 

include performance. G-Invoicing is not an accounting tool; it is a communication brokerage between agencies. 

Brian thanked agencies that submitted feedback on the Program Guide, specifically GSA and SSA. Some 

formatting and language changes were made to the guide due to this feedback. In addition, a version history was 

added to page 2 of the Program Guide describing the releases and changes that happened with each release. The 

Program Guide will continue to be updated to reflect the USSGL impacts of future GTAS Releases. Teresa 

expressed concern that no budgetary entries are reflected in the G-Invoicing Program Guide; Chris stated that Fiscal 

Service is looking into the possibility of adding the budgetary entries to the Program Guide. However, the TCs are 

listed, so agencies can refer to those to see the budgetary impact. 

Luke Sheppard (Fiscal Service) presented GFRS Data Entry and FR Note Crosswalk Update. Chris explained that 

agencies are no longer required to enter data into GFRS; this information will be captured in another fashion. Luke

explained that the Closing Package was designed to tell Fiscal Service how data transfers from OMB Circular A136 Statements to Reclassified Statements. The elimination of the Closing Package has not removed that 

requirement; Fiscal Service will use various sources to compile that data. Fiscal Service is currently working on 

compiling a data hierarchy and a plan for getting the information into the system. Currently, 9 teams within the 

Financial Report and Advisory Division (FRAD) are each working on compiling different notes; these teams are 

currently looking at FY 2018 data and deciding the best way to compile this information from AFRs, GTAS, and 

agency communication. These 9 teams will go through the data hierarchy and populate as much information as they 

can; there will be approximately a 2-week time period at year-end for the teams to compile this information. 

Because of this, it is very important for Fiscal Service to have a current agency contact; a data call will be sent out 

soon to all agencies requesting a contact. A dry run on FY 2018 data will happen June 3 - 13, 2019; the data call 

should list an agency contact for both the June time period and year-end. 
MEETING ROUNDTABLE:

Chris told agencies that Michele would be leaving Fiscal Service on May 10, 2019; he thanked her for all her 

contributions and assistance to the USSGL Team and Fiscal Service. 

Michele said that an updated Cheat Sheet would be added to the USSGL Website soon; there are minimal changes 

to the Cheat Sheet for FY 2019. In addition, OMB has requested that the Schedule F – Budget Balance Sheet 

Crosswalk be added to the USSGL TFM Supplement; currently this document is listed separately on the USSGL 

Program Website. Fiscal Service is looking at the best way to add Schedule F to the USSGL TFM Supplement. 

Meeting Wrap-Up:

Chris concluded the meeting.

Attendees:

Andrew Morris, Bureau of the Fiscal Service

Brian Casto, Bureau of the Fiscal Service

Chris Beck, Bureau of the Fiscal Service

Dan Adams, Bureau of the Fiscal Service

Jerome Jackson, Bureau of the Fiscal Service

Kathy Wages, Bureau of the Fiscal Service

Luke Sheppard, Bureau of the Fiscal Service

Marlana White, Bureau of the Fiscal Service

Michele Crosco, Bureau of the Fiscal Service

Regina Epperly, Bureau of the Fiscal Service

Tia Harley, Bureau of the Fiscal Service

Scott Young, Department of Defense

Cassandra Pulliam Watkins, Department of the Treasury

Andrea Stanley, General Services Administration

Cindy Scharf, Library of Congress

Stacey Pham, Office of Management and Budget

Teresa Tancre, Office of Management and Budget
Valeria Spinner, Office of Management and Budget

Deron Smallwood, Small Business Administration

Rachel Beasley, Small Business Administration

Agencies via Conference Call:

Bureau of the Fiscal Service

Department of Agriculture

Department of Defense

Department of Energy

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

Federal Trade Commission

General Services Administration

Government Accountability Office

Library of Congress

National Aeronautics and Space Administration

National Labor Relations Board

National Science Foundation

Office of Management and Budget
Office of Personnel Management

Railroad Retirement Board

Small Business Administration

Smithsonian Institution

Social Security Administration

U.S. Environmental Protection Agency