U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes

April 23, 2020

LOCATION: Call in only

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

HANDOUTS:

• Summary of Changes

• IGT Allowance for Attribute Changes

• Proposed Deletion of USSGL Account 463000

• New and Updated Budgetary USSGL Accounts

• New and Updated Proprietary

• USSGL Voting Ballot

• Part 1 & 2, Section III, Fiscal Year (FY) 2020 & 2021:

Transaction Codes

• Part 1 & 2, Section IV, FY 2020 & 2021: 

Attribute Table

Attribute Definitions Report

• Part 1 & 2, Section V, FY 2020 & 2021: 

Balance Sheet 

• Part 1 & 2, Section V, FY 2020 & 2021: 

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

Financing Schedule

• Part 2, Section V, FY 2021:

Statement of Changes in Net Position

• Part 1, Section VI, FY 2020:

Reclassified Balance Sheet

• Part 2, Section VI, FY 2021:

Reclassified Balance Sheet

Reclassified Statement of Operations and Changes in Net Position

• Part 1 & 2, Section VII, FY 2020 and 2021:

Validations Summary

Validations Detail 

Edits Summary 

Edits Detail

Edits Closing

• General Fund Receipt Account Guide: Finalized Scenarios & Present New Scenarios

GENERAL ITEMS:

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

Brian Casto (Fiscal Service) presented New IGT Allowance for Loss on Accounts Receivable. Brian explained that,

with the issuance of Technical Bulletin 2020-1, both federal and non-federal accounts receivable should be 

presented on the balance sheet with an allowance for loss at net realizable value. Treasury proposes to open up the 

allowance account with the federal attribute and trading partner attributes effective period 9. The USSGL accounts 

are 131900 “Allowance for Loss on Accounts Receivable,” 136700 “Allowance for Loss on Penalties and Fines 

Receivable-Not Otherwise Classified,” and 137700 “Allowance for Loss on Administrative Fees Receivable -Not 

Otherwise Classified.” These three USSGL accounts will be added to the federal section of the balance sheet and 

reclassified balance sheet. They will be added back to the Reciprocal Category (RC) 22, so eliminating accounts 

for buy/sell transaction will be affected; the Eliminations Table in the Treasury Financial Manual (TFM) Chapter 

4700 will be updated around June 30. Brian also stated that Federal Accounting Standards Advisory Board 

(FASAB) has made clear agencies need to review their own accounting policy regarding how they recognize 

allowance for loss and their criteria for assessing collectability for the agencies’ audit purposes.

Kimberly Brislin (Interior) said the liability side carries the full liability so having that allowance creates a 

difference in RC 22. For example, the judgment fund creates allowances on their side, and then the explanations or 

disputes are kept in RC 22, and thus creates differences. Brian replied that our Intergovernmental Reconciliation

Branch (ITRB) will be on hand to assist those agencies with their differences.

Teresa Lampkin (Department of Transportation) asked whether there is statutory authority that payment is 

required and when to establish the uncollectable, or whether it is up to the agencies to develop that policy. Brian

stated that the statutory requirement does not, in itself, eliminate the need of reporting an allowance for financial 

statement presentation, and agencies should assess factors of collectability as part of their accounting policy. 

Heather Six (Fiscal Service) presented the Deletion of USSGL Account 463000, “Funds not Available for 

Commitment/Obligation,” effective FY 2021. This USSGL account is proposed for deletion because there is no 

longer a need for the account. Teresa Tancre (OMB) said she had coordinated with the agencies that currently use 

this USSGL account to be sure that it was not needed in the future.

Regina Epperly (Fiscal Service) presented New and Updated Budgetary USSGL Accounts. This was a project that 

Teresa and Kim Klein (Department of Energy) worked on; Regina thanked them both for their suggestions. Due 

to the amount of information relating to this project, Regina said she would summarize the handout. Pages 1 and 2 

of the handout address the proposed new USSGL accounts, and the proposed modifications to current USSGL 

accounts are on pages 3 and 4. It is important to remember that the proposed new USSGL accounts show the 

anticipated portion, while the proposed modified USSGL accounts show the realized or unexpired portion.. Pages 5 

through 7 have the proposed new TCs that go with the new proposed USSGL accounts. Pages 8 through 19 have the 

TCs for the modified USSGL accounts. This project proposal will be on the ballot in May. Teresa said that the new 

OMB Circular No. A-11 will have all the impacts highlighted, including the effective date of FY 2022, giving 

agencies plenty of time to implement these changes.

Department of Energy (DOE) asked for examples of how to use USSGL account 445000, “Unapportioned 

Authority,” versus proposed new USSGL account 449000, “Anticipated Resources – Unapportioned 

Authority.” Teresa replied that USSGL account 445000 will be split out between amounts that are not anticipated 

versus amounts that are anticipated. DOE then gave the example of USSGL account 421000, “Anticipated 

Reimbursements and Other Income,” at the start of a Fiscal Year being offset by USSGL account 449000. When
USSGL account 421000 reduces, then USSGL account 449000 mirrors that reduction. USSGL account 445000 is 

not reflective of USSGL account 421000 any longer. Teresa agreed.

Regina presented Previously Approved FY 2021 Accounts. There is no current handout for this topic; however, 

previous handouts can be found on the USSGL Website under “Meeting Materials for May and July 2019.”

The board voted on the following USSGL Accounts for FY 2021:

Added the following USSGL account:

1. USSGL account 413120, “Current-Year Definite Contract Authority”

2. USSGL account 414120, “Current-Year Definite Borrowing Authority”

3. USSGL account 422300, “Uncollected Subsidy from Program Account” 

4. USSGL account 425400, “Uncollected Subsidy from Program Account” 

Modified the following USSGL accounts:

1. USSGL account 414100, “Current-Year Borrowing Authority Realized”

2. USSGL account 414300, “Current-Year Decreases to Indefinite Borrowing Authority”

3. USSGL account 425200, “Reimbursements and Other Income Earned – Collected”

4. USSGL account 427700, “Other Actual Collections – Federal”

5. USSGL account 413100, “Current-Year Contract Authority Realized”

Deleted the following USSGL accounts: 

1. USSGL account 403200 “Estimated Indefinite Contract Authority” 

2. USSGL account 404200, “Estimated Indefinite Borrowing Authority.” 

Brian presented the New and Updated Proprietary Accounts. USSGL accounts 199000, “Other Assets,” 219900,

“Other Liabilities Without Related Budgetary Obligations,” and 219100, “Liability for Employer Benefits and 

Claims,” are duplicated on the reclassified balance sheet with different data table attributes. There are three new

USSGL accounts proposed to help clarify, for the general fund only, and would be restricted in GTAS that way. 

They go into effect FY 2021. The new USSGL accounts are 199010, “Other Assets – General Fund of the U.S. 

Government,” 219010, “Other Liabilities Without Related Budgetary Obligations – General Fund of the U.S. 

Government,” and 299110, “Reductions of Other Liabilities – General Fund of the U.S. Government.” All other use 

of the original accounts will not be impacted other than removing the GA attributes. Agencies should continue using 

and reporting with those accounts. 
Brian then gave a presentation about the two new Business Event Type Codes (BETCs) in the Central Accounting 

Reporting System (CARS); these BETCs have been available since March 19th. The first is “DISGF Gross 

Disbursement of Appropriation Derived from General Fund of US,” and the second is “DISNGF Gross 

Disbursement of Appropriations & Other Sources Derived from Other than General Fund of US.” The intent of 

these BETCs is to link gross disbursements to their sources of budget authority, which can be either the General 

Fund of the U.S. Government, or another source. 

Bruce Henshel (Commerce) voiced his concern that this was a major change to agencies. Kristen, Financial 

Reporting Director at Commerce, mentioned that she had worked on the working group on this and would meet with 

Bruce offline about it. Luke Sheppard (Fiscal Service) mentioned that this is something that is constantly being 

worked on. There is a working group. Brian McConkey (Treasury) stated there is one bureau that considers that 

using an attribute is feasible and asked if the working group could meet again to talk about it. Luke mentioned that 

it was relatively unanimous support to use USSGLs instead of an attribute. He understood there might be some 

bureaus that have some problems with this approach and would be open to another meeting. Michele Crosco (IRS) 

asked whether these new USSGL accounts have new reciprocal categories. Luke said that there would be new ones.

Josh Hudkins (Fiscal Service) presented the Draft Voting Ballot #20-02. The ballot will be sent out May 7th and is 

due back May 21st.

Teresa presented OMB Circular No. A-11 Updates. There are current updates being worked on for OMB Circular 

No. A-136. The window for proposals has been closed for OMB Circular No. A-11. OMB is working through all the 

proposals and will have a document going out to agencies for comments identifying issues. Agencies will have a 

time frame to reply. Brad (Interior) wanted to know when agencies might be contacted about the proposals. Teresa

stated that, starting today, meetings will begin to be set up.

Teresa commented that OMB Circular No. A-11 guidance will be modified to incorporate the USSGL accounts

indirectly. (DOE) asked whether that would impact the section of apportionment. Teresa mentioned that it will not,

but that Appendix F will highlight the new lines that will be effective in 2022. Sharon (NASA) asked when the 

template would be updated and whether it would be affected by GTAS. Steve mentioned that they will go into effect 

when the dates say on the handouts.

Regina and Brian presented the changes in Part I & II, Section III. For FY 2021 Transaction Code D134 was 

modified. There are two new TC’s: B234 and B235. USSGL accounts 411910 “Indefinite Appropriation – Upward 

Adjustment,” and 417400 “Transfers – Current-Year Borrowing Authority Converted to Cash,” are new USSGL

accounts proposed for FY 2021. TC F336 was modified for FY 2020.

Kent Linscott (Fiscal Service) presented updates to the Part I &II, Section IV: Attribute Definition Report. Kent 

stated all the changes are effective for periods beginning FY 2020-06:

1. Revised Disaster Emergency Fund Code attribute domain value “L” to Emergency PL 116-123;

2. Revised Disaster Emergency Fund Code attribute domain value “M” to Emergency PL 116-127;

3. Revised Disaster Emergency Fund Code attribute domain value “N” to Emergency PL 116-136;

4. Revised Disaster Emergency Fund Code attribute domain value “O” to Nonemergency PL 116-136;

5. Added 4 new Disaster Emergency Fund Code attribute domain values “P/R/S/T,” all titled 

Disaster/Emergency/Wildfire Suppression for later use.

Kent then presented updates to Part I & II, Section IV: Attribute Table: 
1. Updated all Budgetary USSGL accounts to include new Disaster Emergency Fund Code attribute domain 

values “P/R/S/T;”

2. Updated all budgetary USSGL accounts that are required to report a credit cohort year with new Credit 

Cohort Year attribute domain value” 2022” (Part II only).

Dan Adams (Fiscal Service) mentioned that the GTAS website has a link for Disaster Emergency Fund Codes.

Regina Epperly (Fiscal Service) presented Part I, FY 2020, Section V: SF-133 & Schedule P Report of Budget 

Execution and Budgetary Resources & Budget Program and Financing Schedule changes:

1. Period 07: Line 1010 and 1011: Added USSGL account 419000, “Transfers – Prior-Year Balances,” with 

BEA Category Code attribute domain value “M” and GTAS Fund Type attribute domain value “EG;”

2. Period 09: Line 1038: Revised GTAS Fund Type Code attribute domain value from “ET” to “ER/ET” for 

USSGL account 438500, “Temporary Sequester Returned for Cancellation,” with Footnote 6;

3. Line 5312: Added footnote 6 to USSGL accounts 428300, “Interest Receivable From Treasury,” and 

439800, “Offsetting Collections Temporarily Precluded From Obligation,” With Reimbursable Flag 

attribute domain value “R;”

4. Line 5313: Added footnote 6 to USSGL account 439800 with Reimbursable Flag attribute domain value 

“R;”

5. Lines 5314, 5332, 5334, 5342 and 5344: Added footnote 6 to USSGL account 428300 with Reimbursable 

Flag attribute domain value “R.”

Regina presented Part II, FY 2021, Section V: SF-133/Schedule P Report of Budget Execution and Budgetary 

Resources & Budget Program and Financing Schedule changes: There were many changes in relation to Financing 

Account Code attribute domain values. In addition, the new USSGL accounts were added. Other changes include:

1. Line 1038: Deleted USSGL account 438500 With Fund Type attribute domain value “ER/ET;”

2. Line 1080: Deleted USSGL accounts 413100 and 414100;

3. Line 1300 and 1400: Deleted USSGL account 404200 and revised Trans Code attribute domain value from 

“X/N” to “N” for USSGL accounts 414100 and 414300;

4. Line 1500 and 1600: Deleted USSGL account 403200 and revised Trans Code attribute domain value from 

“X/N” to “N” for USSGL account 413100;

5. Footnote 6 was deleted from the entire 2021 crosswalk.

Brian presented Parts I & II Section VI Reclassified Statement Changes:

1. FY 2020 line 3.3: added USSGL accounts 131900, 136700, and 137700;

2. in FY 2021, USSGL account 199010 will be added to line 3.13 and line 7.14 will now have other liability 

account for general fund only 219010 and 219110;

3. in FY 2021 USSGL accounts 310710 “Unexpended Appropriations – Used – Disbursed,” and 570010

“Expended Appropriations – Disbursed,” will be added on line 9.1, and all four accounts will be added to 

line 9.2. All four accounts have an impact on the Statement of Changes in Net Position;

4. account 310710 is added to line 7.2, 570010 is added to line 7.3, 320710 is added to line 7.16, 570006 is 

added to line 7.17.

Dan Adams (Fiscal Service) presented Part I, Section VII: Edits and Validations. There are still some items that are 

missing due to timing. There will be items added to the final version for the June publish.
1. Validation 32: Added exception added to TAS 077 X 0110;

2. Validation 69: Added 411900 “Other Appropriations Realized;”

3. Validation 90: Added Disaster Emergency Fund Code attribute domain values “P”, “Q”, “R”, “S”, and “T;”

4. Validation 90E: Added pass exception for Fund Family 091 0800 and Disaster Emergency Fund Code 

domain value “E”, added multiple pass exceptions for Disaster Emergency Fund Code attribute domain 

values “L”, “M”, “N”, and “O;”

5. Validation 99E: Added a few exceptions;

6. Edits 56-61: Authoritative Sources proposed edits. Put in for period 6 to be able to have results for period 6 

instead of waiting until period 9;

7. Edit 106: Added edit for Disaster Emergency Fund Code domain value “L;”

8. Edit 107: Added edit for Disaster Emergency Fund Code domain value “M;”

9. Edits 108-117: Similar to the ones we already have. For the files we are uploading for Department of Labor 

and OEM;

10. Edits 118-123: Def Code added for any future emergency added.

Dan presented Part II, 2021, Section VII: Edits and Validations.

1. Validation 17: USSGL accounts 413100 and 414100 have been removed;

2. Validation 27: Added 2021 into rules. Exception side 2021 to 2022;

3. Validation 33 and 34: Added USSGL account 422300;

4. Validation 37: Took out USSGL accounts 403200 and 404200;

5. Validation 44: Added new accounts;

6. Validation 49: Added USSGL account 412100, “Amounts Approved From Specific Invested TAFS 

Reclassified – Receivable – Cancellation,” and took out USSGL account 403200;

7. Validation 99: Removing a lot of exceptions for the new year;

8. Validation 104: Deleted accounts that are no longer going to be used;

9. Validation 106: Due to changes happening to USSGL account 413700 “Transfers of Contract Authority –

Allocation,” it is going away;

10. Edit 3: Added USSGL account 422300;

11. Edit 4: Added USSGL account 413120, 414120, and 422300 and removing USSGL account 404200;

12. Edit 16: Added USSGL account 422300;

13. Edit 21: USSGL account 422300 add to closing group;

14. Edit 24: Proprietary accounts will be added here;

15. Edits 46-47: Adding new USSGL accounts;

16. Edit 69: Def codes added.

Library of Congress asked about multiple items being rolled into one TAS instead of the exact TAS that it needs to 

go to. Dan said that it was going to be looked into. Tracey Wetzel (Fiscal Service) stated that if agencies email the 

GTAS team; they can send agencies to someone who can work on that type of data.

Luke wanted to clarify regarding the proposed USSGL accounts and whether they would be broken out into new 

RCs. That is the final phase in the perfect world approach. For 2021, the proposal is to have the USSGL accounts

available to use, but not the new RCs. We will phase-approach the new USSGL accounts by putting them out to use 

and, once a firm idea of how and when agencies will implement these, then look into the new RCs.
Dan presented on Data Act File B/GTAS & API. Fiscal Service would like to be able to produce File B from GTAS 

to reduce the time it takes to do everything. What is out on the web isn’t always the most current and takes time to 

update. With API it will automatically push what we have out. A questionnaire will be sent to agencies examining 

the best way to do this.

This is potentially a heavy lift, and there is concern the accountants might not have a big enough window from going 

quarterly to monthly, thus causing the accountants to have more reports. Dan said that is something that will have to 

be heavily discussed. 

Steve mentioned that, due to time restraints, the General Fund Receipt Account Guide updates will be moved to the 

July 2020 IRC Meeting. He also thanked everyone for their patience and cooperation with everything that has 

happened so quickly and how appreciative Fiscal Service is for that.

MEETING ROUNDTABLE:

Someone asked when Bulletin No. 2020-15 will be issued and final. Steve said it would be late May.

Meeting Wrap-Up:

Steve concluded the meeting.

Agencies via Conference Call:

 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 Affairs

Environmental Protection Agency

Export-Import Bank of the United States

Federal Communications Commission

Federal Regulatory Commission (Other Independent Rep)

General Administration Services

Government Accountability Office

Library of Congress

NASA

National Credit Union Administration

National Science Foundation

NRC (Nuclear Regulatory Commission)

Office of Management and Budget

Office of Personnel Management

Patent and Trademark Office

Railroad Retirement Board

Securities Exchange Commission

Small Business Administration

Smithsonian Institution

Social Security Administration

United States Agency for International Development