U.S. Standard General Ledger (USSGL)

Issues Resolution Committee (IRC) Meeting Minutes 

February 10, 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

• Technical Changes – USSGL Account Definitions

• OMB Update: Abnormal Balances and GTAS Submission that Fail MAX A-11 Edit Check Report

• Part 2, Section III, Fiscal Year (FY) 2021: Transaction Codes

• Part 2, Section IV, FY 2021& 2022: Attribute Table, DEFC Attribute Domain Change

• Part 2, Section V, FY 2021: Balance Sheet 

• Part 2, Section V, FY 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 Budgetary Resources

• Part 2, Section VI, FY 2021: Reclassified Balance Sheet

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

• Part 2, Section VII, FY 2021: Edits Detail, Edits Summary

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 stated 

that this scenario has been updated from the 2002 scenario that is on our website under “USSGL archives.” All the 

financial statements have been updated to current guidelines; the accounts have been updated from four to six digits;

and it is published in our current format. Please look at the handout and let us know if you have questions or 

comments about the many changes that were made.

EPA asked whether this was going to be effective for FY 2022. Regina said yes, because the new proposed USSGL 

account 414202, “Actual Repayment of Borrowing Authority Converted to Cash – Prior-Year Balances” would be 

voted on in May 2021, for FY 2022.

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

General Fund of the U.S. Government.) Heather stated there were USSGL account and transaction updates. The 

original scenario was created in 2003, so we have updated the format; updated the USSGL accounts from 4 to 6 

digits to be in compliance with the TFM; updated financial statements to be in compliance with current reporting 

requirements; and removed USSGL account 413000, “Appropriation to Liquidate Contract Authority Withdrawn,” 
because it was used by very few entities and a broader range of entities is preferred. Assumptions were added to 

clarify what is presented. Please look at the handout and let us know if you have questions or comments about the 

many changes that were made.

Regina (Fiscal) presented Proposed Budgetary USSGLs. Regina stated that these are for FY 2022. There is one 

proposed USSGL and one modification. These will not be voted on until May 2021.

Proposed New USSGL:

414202, “Actual Repayment of Borrowing Authority Converted to Cash Prior-Year Balances;” this would 

be used when working in year 2 or after and had exercised too much Borrowing Authority, and you need to repay 

that.

Modified USSGL account:

414200, “Actual Repayment of Borrowing Authority Converted to Cash;” adding current year authority to 

the title and added the language to the definition.

Teresa Tancre (OMB) specified that the new USSGL account applies only to definite authority, while the 

modification to the USSGL applies to both definite and indefinite authority.

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 as a result of 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 if 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; 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.

Josh Hudkins (Fiscal Service) presented the Technical Changes – USSGL Account Definitions. As part of an 

initiative by our TFM editorial staff to develop better consistency across the different chapters and sections of the 

TFM, we will be making minor technical changes to our USSGL account definitions. None of the changes affect the 

actual intent or meaning of the current definition; therefore they are considered technical changes and do not need to 

be voted on. The three main changes are:

1. Definitions need to be complete sentences – “This account is used to record...” added to the beginning of 

every definition

2. Acronyms need to be spelled out on first usage.

3. The replacement of “agencies” with “entities” for each entry needed.

Examples can be found on the handout. None of these change the meaning or intent of the definition.

Teresa Tancre (OMB) presented OMB – Abnormal Balances. Teresa stated that, 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 clarify

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 the Fiscal Service USSGL website supporting A-11 only reflects budgetary entries that result 

in normal balances for the budgetary USSGL accounts, OMB is taking steps to work towards the goal of agencies 

resolving the abnormal balances they are currently reporting, and to close the “loophole” in allowing any new TAFS 

to report abnormal balances going forward.

Please refer to the handout as far as the steps that agencies need to be taking for this issue. It is very 

important that agencies review and reach out with any questions. 

Teresa (OMB) presented OMB – GTAS Submission that Fail MAX A-11 Edit Check Report. Teresa affirmed 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. As 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.

Again, the handout is highlighting an issue previously identified to agencies during November and December 

2020 on the FY 2020-12 report (including revisions). OMB’s comments and further information about this 

issue can be seen on the handout.

Regina Epperly (Fiscal Service) presented Part II, Sec III: Transactions Codes. The following are the updates to 

the Transaction Codes.

Modifications for 2021:

1. A197

2. B121

3. D120

Modifications for 2022:

1. F302

Kent presented updates to the Part II, Section IV: Attribute Definition Report. 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.

O – Nonemergency PLs 116-136, and 116-139, and 116-260 (Division N)

Q - Non Disaster/or Emergency/Wildfire Suppression

R - Disaster/Emergency/Wildfire Suppression Emergency PL 116-260 (Divisions A-L)

S - Disaster/Emergency/Wildfire Suppression Disaster PL 116-260

T - Disaster/Emergency/Wildfire Suppression Wildfire Suppression PL 116-260

U - Disaster/Emergency/Wildfire Suppression Emergency PL 116-260 (Division M)

V - Disaster/Emergency/Wildfire Suppression

W - Disaster/Emergency/Wildfire Suppression

X - Disaster/Emergency/Wildfire Suppression
Kent continued with the Attribute Table changes for FY 2021:

1. For all budgetary USSGL accounts, the new DEFC of V, W, and X have been added.

2. USSGL account 417000 “Transfers – Current-Year Authority” has been revised so the financing account 

code attribute domain values are adding “D” and “G.”

3. USSGL account 439701 “Appropriations Temporarily Precluded From Obligation – Prior-Year” has the 

attributes revised for prior period adjustment from “X” to “P” and “X.”

Kent then presented Attribute changes for FY 2022:

1. USSGL accounts 483100 “Undelivered Orders – Obligations Transferred, Unpaid” and 493100 “Delivered 

Orders – Obligations Transferred, Unpaid” have Apportionment category domain value A, B, and E added;

Apportionment category B program code “####” to allow valid 4 digit code reporting; and the addition of 

program report category code of “##.”

Kent then confirmed a note has been added to the TFM users’ access page that the Attribute Table that reads the 

USSGL Account Attribute Table contains a listing of all required attributes and attribute domain values for each 

USSGL account. For valid attributes and attribute domain values for specific reporting permutations for a USSGL 

account, please refer to the applicable Crosswalk located in Sections V and VI.

Brian Casto (Fiscal Service) presented Part II, Sec V Balance Sheet and Part II Section VI: Reclassified Balance 

Sheet and Reclassified Statement of Operations and Changes in Net Position. He stated there are two changes for the 

Balance Sheet and Reclassified Balance Sheet for FY 2021: Lines 36.2 and 37.2 on the Balance Sheet will now 

include the data attribute to include “G” and “Z;” on the Reclassified Statement of Operations and Changes in Net 

Position, line 8.6, the addition of Reporting Type Code attribute domain value “E.”

Regina Epperly (Fiscal Service) presented Part 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 for a list of 

all the changes.

1. Lines 1000, 1801, 3060, 3070, 4140, 5311, 5312, 5314, 5331, 5332, 5334: Revised debit/credit attribute

domain value from debit to debit/credit for USSGL 422100 “Unfilled Customer Orders Without Advance” 

with reimbursable flag attribute domain value “D”

2. On the same lines as above: Revised Fed/Non-Fed attribute domain value from “E” to “E/F” for USSGL 

account 422100 with fund type attribute domain value EP

3. Lines 1000, 1020, 1080, 1084, 1701, 1801, 3060, 3061, 3070, 3071, 3090, 4050, 4051, 4140, 4141, 5311, 

5313, 5314, 5331, 5333, 5334, 5343, and 5344: Revised Fund Type attribute domain value to include “ES” 

and “ET” for USSGL account 428700, “Other Federal Receivables”

4. Line 1020: Added USSGL account 439701. Added USSGL account 417000 with Financing Account Code

attribute domain value “D/G” and revised Debit/Credit Indicator attribute domain value to just debit for

USSGL account 426300, “Actual Collections of Loan Interest”

5. Line 1021: Revised debit/credit attribute domain value to only credit for USSGL 415901, “Repayment of 

Repayable Advances – Prior-Year Balances”

6. Line 1084, 1700, and 1800: Revised debit/credit attribute domain value to only debit for USSGL account 

426300 with Financing Account Code attribute domain value “N”

7. Lines 1102, 5096, 5097, and 5098: Revised Debit/Credit attribute domain value to only debit for USSGL 

415730, “Authority Made Available From Appropriations Previously Precluded From Obligation”

8. Lines 1000, 1134, 5096, 5097, and 5098: Revised Debit Credit attribute domain value to only credit for 

USSGL account 439730, “Appropriations Temporarily Precluded From Obligation”
9. Line 1410: Revised Debit/Credit attribute domain value to only credit for USSGL account 417400, 

“Transfers – Current-Year Borrowing Authority Converted to Cash”

10. Lines 1801, 3070, 3094, 4140, 5341, 5344: Revised Debit/Credit attribute domain value to debit and credit 

for USSGL account 422300, “Uncollected Subsidy from Program Account,” with Beginning/Ending 

attribute domain value “E”

11. Lines 4010 and 4011: Revised Debit/Credit attribute domain value to include both debit and credit for 

USSGL account 490200, “Delivered Orders – Obligations, Paid”

12. Lines 4033, 4052, 4123, and 4142: Revised Debit/Credit attribute domain value to include debit and credit 

for USSGL account 426600, “Other Actual Business-Type Collections From Non-Federal Sources”

13. Line 4123: Revised Debit/Credit attribute domain value to include both debit and credit for USSGL 

account 426300 with financing account code “D/G” and “G”

14. Footnotes 7-10 have been added.

Heather Six (Fiscal Service) presented Part II 2021 Sec V SBR.

Line 1071:

1. Added USSGL account 415901 with Debit/Credit attribute domain value “C” 

2. Added footnote 3 to USSGL account 415901

3. Added USSGL account 417000 with Financing Account Code attribute domain value “D/G”

4. Deleted footnote 3 from USSGL account 422100 with Financing Account Code attribute domain values

“G’ and “D/G”

5. Deleted USSGL account 419000, “Transfers – Prior-Year Balances” with Fund Type attribute domain 

value “EP” and Financing Account Code attribute domain value “N”

6. Revised Debit/Credit attribute domain value to just debit for USSGL account 422100 with Financing 

Account Code attribute domain value “D/G”

7. Added USSGL account 439701 with Debit/Credit attribute domain value “C”

8. Revised Fund Type attribute domain value from “ES/ET’ to “E/T” and added Footnote 3 to USSGL 

account 439701

Lines 1071 and 1890:

1. Revised the Debit/Credit attribute domain value to just debit for USSGL account 426300 with Financing 

Account Code attribute domain value “N”

2. Revised the Fund Type attribute domain value to include “ES” and “ET” for USSGL account 428700 with 

Financing Account Code attribute domain value “N”

Lines 1071 and 1290:

1. Revised Debit/Credit attribute domain value to just credit and removed Footnote 3 from USSGL account 

439730 with Begin/End attribute domain value “B”

Line 1290:

1. Revised Debit/Credit attribute domain value to just debit for USSGL account 415730

Line 1490:

1. Revised Debit/Credit attribute domain value to just credit for USSGL account 417400

Line 1890
1. Revised the Fed/Non-Fed attribute domain value from “E” to “E/F” for USSGL account 422100 with 

Financing Account Code attribute domain value “G”

2. Revised Debit/Credit attribute domain value to include both debit and credit and Revised Fund Type

attribute domain value from “EP/ER” to just “ER” for USSGL account 422100 with Financing Account

Code attribute domain value “D/G”

3. Added USSGL account 422100 with financing Account Code attribute domain value “D”

4. Revised Debit/Credit attribute domain value to include both debit and credit for USSGL account 422300

with Begin/End attribute domain value “E”

Line 4190:

1. Revised Debit/Credit attribute domain value to include debit and credit for USSGL account 426600

2. Revised Debit/Credit attribute domain value to include debit and credit for USSGL account 490200

Line 4220:

1. Revised Debit/Credit attribute domain value to include debit and credit for USSGL accounts 426300 and 

426600

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

handouts were created a week prior to the meeting, and there are exceptions coming out for DEFC attribute domain 

value “U” that are not on the handouts. We are in the process of getting them into the system and they should be on 

the final files that go onto the web.

2021 Validations:

1. Validation 44E: Added pass exceptions for HHS TAS

2. Validation 50: Deleted USSGL account 439504 “Obligations Limitation – Temporary – Prior-Year and 

Current-Year Budget Authority”

3. Validation 69E: Added pass exception for TAS 014 X 5715

4. Validation 69E: Added pass exception for TAS 019 X 5713

5. Validation 77E: Added pass exceptions for TAS 072 X 4266 and 077 X 4485

6. Validation 90: Added Disaster Emergency Fund Code domain values "U", "V", "W", and "X"

7. Validation 90E: Added pass exception for Fund Family 036 4014 with Disaster Emergency Fund Code 

domain value "N"

8. Validation 90E: Added pass exceptions for multiple Fund Families using Disaster Emergency Fund Code 

domain values "O", "R", "S", and "T"

9. Validation 111E: Added pass exceptions for multiple Fund Families using USSGL accounts 422500

“Expenditure Transfers From Trust Funds – Receivable” and 427700 “Other Actual Collections –

Federal/Non-Federal Exception Sources”

10. Validation 115E: Added pass exceptions for TAS 096 X 3112; Deleted exceptions for TAS 096 X 3121

11. Validation 120: Added

12. Validation 120E: Added

2021 Edits:

1. Edit 14: Added SF133 Lines 1043 and 1044

2. Edit 47: Added USSGL account 439701

3. Edit 74: Added SF133 Line 1045

4. Edit 82: Deleted SF133 Line 1431
5. Edit 133: Added Business Event Type Codes "TREADAJ" and "TREADIN"

6. Edit 134: Added

7. Edit 135: Added

8. Edit 136: Added

9. Edit 137: Added

To see the period for which they are effective, please refer to the SOC.

Validation 46 has to do with the Fed/Non-Fed attribute domain value “E” exceptions. To use this domain value, you 

must have permission from OMB. The system is currently allowing it and it is in the process of being fixed. Again, 

you must have permission from OMB to use this. Do not use this just because the system allows you.

Teresa (OMB) said that, as far as getting approval for this action, if you do not have approval and your account is 

not on the list, you must go to the GTAS override. On that page, there is another link to another page that can be 

completed. In order to access that page, you must have OMB permission. It is not for those in accounting and 

budgeting only. This also requires you to reach out to your appropriation attorneys, as it requires a legal opinion. 

This action will not be turned around quickly. The list of approved accounts is documented in the edits. 

Dan (Fiscal) then presented Budget Object Class (BOC) & Disaster Emergency Funding Codes (DEFC) Updates. 

Currently we are down to “U” in the DEFC attribute domain value. We are expanding the DEFC from a single 

character code to a three-character code. The conversion will be as simple as possible. For example, DEFC “A” is 

now going to be “AAA.” DEFC “R” is going to be “AAR.” Once we get all the way through to “AAZ,” then we will 

use “ABA.” To give everyone time to adjust, the system will accept the current bulk file format you are submitting 

along with the new bulk file format. There will also be a reference sheet posted on the web with the character code 

updates. 

On the BOC side, GTAS will require a four-character code. There will not be a decimal point. We are working on a 

default value so that, if you want to use the new DEFCs, you can choose this default during the transition period. 

Please do not wait until the deadline to reach out with questions. These changes are coming with plenty of notice, so 

please talk with your system developers about making these changes.

Steve (Social Security) asked what the deadline for the Object Class changing to four-characters, and whether they 

were in OMB Circular No. A-11. 

Dan said that the new format (four digits) for the codes is not in the A-11 (the change is still being reviewed by 

OMB management). It currently has three-digit numbers with a decimal point. While there will be codes in A-11 

(either three or four digit), when the new bulk file format is implemented, they will not be required in GTAS 

initially. Any agency choosing to use the new format will be able to report the current codes in the new format (a 

conversion table may be available if needed), or a default code may also be an option. The GTAS system will be 

ready to accept it this summer and it can start being reported then, but it does not have to be.

Teresa said that, hopefully, clarification will be sent out very quickly to all agencies as far as how this will be 

implemented and when.

It was then asked whether, since we are close to running out of single letters for the DEFC, is there consideration to 

adding a numeric value should we run out before the implementation of the three-character?

Teresa said that yes, that would be considered, if that situation arises. 
Melissa (Transportation) asked whether the master list of allowable object classes was agency-specific, or is it just

the section in A-11 at the three-digit level?

Teresa responded with, “no, that the list will be provided as a control file and agencies will be limited from 

selecting from that list.”

Steve asked whether there will be a comment period for the object class for agencies to give feedback?

Teresa said that OMB is not foreseeing using past 3 digits. The 4th character placeholder is being created in the 

GTAS bulk file, so that there is no situation where we have limited the bulk file spacing and then must go to the 

agencies to modify it. 

Kristie (USDA) asked whether, in a situation that the entity tracks the BOC down to the lower level of a 4th digit, 

would the entity be expected to crosswalk that to three-digit to report it in GTAS?

Teresa said yes.

Sherien Youssef asked whether all entities will be required to report Object Classes on GTAS even if they are not 

Data Act reporters – for example judicial and legislative agencies? Also, in previous meetings we have discussed 

pulling in program activity into the GTAS bulk file and he was curious as to the status of that requirement.

Teresa said having object classification comes through the GTAS file. If you report GTAS it would be required to 

support the object classification data. 

Dan said that systems should be ready to accept the bulk file layout by potentially May or June. We are hoping that 

before then there will be documentation explaining how it will all work. There are no handouts about the DEFC and 

BOC. We want to get one final document, instead of multiple documents, every time there is a change to reduce 

confusion.

MEETING ROUNDTABLE:

Teresa said that OMB and Treasury never modify the crosswalk during an open window. The only time that 

happens is when there is a situation that an agency has identified where a permutation needs to be added to address 

the current reporting situation. We have never modified the crosswalk and taken anything away during an open 

window. The practice has always been to add, and the other has been because agencies have identified something.

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

Farm Credit System Insurance Corporation

Federal Communications Commission

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

Railroad Retirement Board

Securities Exchange Commission

Small Business Administration

Smithsonian Institution

Social Security Administration

Tennessee Valley Authority

United States Agency for International Development

United States Army Corp of Engineers

United States Postal Service