**U.S. Government Standard General Ledger**

# Summary of Changes

**[Section Item Changed Change]{.underline}**

**I/II SGL Account/Definition:**

1195 Revise definition

> 1330 Revise title and definition
>
> 1830 Revise title and definition
>
> 1839 Revise title and definition
>
> 2150 Revise title and definition
>
> 2213 Revise definition
>
> 2215 Revise definition
>
> 2290 Revise definition
>
> 2690 Revise definition
>
> 2920 Revise definition

2995 Revise title and definition

3105

> 4157 New SGL account
>
> 4158 New SGL account
>
> 4165 Revise title and definition
>
> 4166 New SGL account
>
> 4167 New SGL account
>
> 4175 Revise title and definition
>
> 4176 Revise title and definition

4221. Revise definition

4222. Revise definition

> 4287 Revise definition
>
> 4394 New SGL account
>
> 4395 Revise definition
>
> 4397 New SGL account
>
> 4398 New SGL account
>
> 4831 Revise title
>
> 4881 Revise normal balance to "Credit"
>
> 5755 Revise definition
>
> 5765 Revise definition
>
> 6100 Revise definition
>
> 6400 Revise definition
>
> 6710 Revise definition
>
> 6800 Revise definition
>
> 6850 New SGL account
>
> 6900 Revise definition
>
> 8065 Revise normal balance to "Debit"

**III** **SGL Transactions:**

> A106 Delete Credit 4170, 4190; Add Credit 4396
>
> A108 Delete Debit 4170, 4190, dr/cr pair 4150/4396; Add Debit 4150
>
> A124 Delete transaction
>
> A127 New transaction
>
> A129 New transaction
>
> A138 Delete Credit 4620; Add Credit 4630

**III** **SGL Transactions (cont'd):**

> A140 Delete Credit 4620; Add Credit 4630
>
> A142 Delete Debit 4620; Add Debit 4630
>
> A186 New transaction description
>
> A188 New transaction description
>
> A190 New transaction description
>
> A192 New transaction description
>
> A194 New transaction description
>
> A196 New transaction description
>
> A202 Delete transaction
>
> A204 New transaction description and origin; Delete Credit 4510, 4620;
>
> Add Credit 4450
>
> A206 Delete transaction
>
> A208 Delete transaction
>
> A210 Delete transaction
>
> A212 Revise description; Add comment; Add Credit 4176 and Debit 5765;
> Delete Debit 3100
>
> A214 Revise description; Add comment, Credit 4176 and Debit 5765
>
> A216 Delete transaction
>
> A217 New transaction
>
> A218 Revise description; Add comment; Add Debit 4176 and Credit 5755;
> Delete Credit 3100
>
> A219 New description and comment; Add Debit 4167; Add Credit 1330,
> 4166;

Delete Debit 1330, 4170, 4175

> A220 Revise description; New comment; Add Debit 4176 and Credit 5755
>
> A221 Delete transaction
>
> A223 New transaction
>
> A225 New transaction
>
> A226 Add Debit 5765 and Credit 4176; Delete Credit 4175
>
> A228 Add Debit 4176 and Credit 5755; Delete Debit 4175
>
> A230 Add Credit 4176 and Debit 5765
>
> A232 Add Debit 4176 and Credit 5755
>
> A234 Add Credit 4176 and Debit 5765; Revise comment, Delete Credit
> 4175 and Debit 3100
>
> A236 Add Debit 4176 and Credit 5755; Revise comment, Delete Debit 4175
> and Credit 3100
>
> A238 Add Debit 5765 and Credit 4176; Delete Debit 3100
>
> A240 Add Debit 4176 and Credit 5755; Delete Credit 3100
>
> A246 Add comment and Credit 5755
>
> A248 Add comment and Debit 5765
>
> A250 Add comment and Credit 5755
>
> A252 Add comment and Debit 5765
>
> A254 Correct - Title for 4831 "Unexpended Obligations, Transferred -
> Unpaid"
>
> A255 Revise description
>
> A304 Revise description
>
> B104 New description and comment
>
> B120 New description; Add "4620\" to the comment and Debit 2110;

Delete Debit 2530

> B121 New description; Delete comment and Debit 2530
>
> B126 Replace 4119 with 4114 in the description; Add Debit 4394, 4397,
> 4398 and Credit 4114; Delete Debit 4395 and Credit 4119
>
> B129 New transaction

**III** **SGL Transactions (cont'd):**

> B136 Revise description; New comment

B308 Moved to "D" section - TC-D132

> B310 Moved to "D" section - TC-D134; Revise comment
>
> B312 Delete transaction
>
> B314 Revise description; New Comment; Delete Debit 3105; Add Debit
> 6100
>
> B316 New description and comment; Add Credit 6800; Delete Credit 3310
>
> B318 Add Credit 2110, 2140
>
> B324 Revise comment; Add Credit 2995; Delete Credit 2190, 2225
>
> B326 New transaction
>
> B336 Delete transaction
>
> B344 New transaction
>
> B346 Delete transaction
>
> C110 Add Credit 1320

C114 Delete transaction

> C118 New comment; Add Credit 2180
>
> C124 Add Credit 4394
>
> C126 Revise description; Credit 2180
>
> C128 Delete transaction
>
> C130 Add Credit 1310
>
> C136 Add Debit 6790, Credit 6100; Revise transaction origin
>
> C166 New description and comment
>
> C188 New transaction
>
> C214 Revise description; Revise comment
>
> C215 New transaction
>
> C216 New transaction
>
> C217 New transaction
>
> C228 New transaction
>
> C302 Add 4114 to the description, Debit 4114 and Credit 4394; Delete
> 4119 from the description and Debit 4119
>
> C304 Add 4114 to the description, Debit 4394 and Credit 4114; Delete
> 4119 from the description and Credit 4119
>
> C306 Add 4114 to the description, Debit 4114 and Credit 4394; Delete
> 4119 from the description and Debit 4119
>
> C308 Add 4114 to the description, Debit 4394 and Credit 4114; Delete
> 4119 from the description and Credit 4119
>
> C320 Revise description; Add Debit 7210 and Credit 7110; Delete Debit
>
> 7290 and Credit 7190
>
> C322 New comment; Add "or gain" to the description, Debit 7210 and
> Credit 7110; Delete Debit 7290 and Credit 7190
>
> C324 Revise description; Add Debit 4114, 7210 and Credit 4394, 4450,
> 7110; Delete Debit 4119, 7290 and Credit 7190
>
> C326 Delete Debit 4119, 7290 and Credit 7190
>
> C336 New transaction origin and Debits and Credits
>
> C338 Delete transaction
>
> D118 New transaction
>
> D120 New transaction
>
> D122 New transaction
>
> D124 New transaction
>
> D126 New transaction
>
> D128 New transaction
>
> D130 New transaction
>
> D132 Formerly TC-B308
>
> D134 Formerly TC-B310

**III** **SGL Transactions (cont'd):**

> D226 New transaction
>
> D516 New transaction
>
> D608 Delete transaction
>
> F102 Revise description
>
> F104 Revise description; Delete Debit 4165
>
> F106 Revise comment
>
> F107 New transaction
>
> F110 Revise comment
>
> F112 New comment; Add Credit 4165
>
> F116 Revise comment
>
> F124 New comment
>
> F126 New transaction
>
> F128 New transaction
>
> F130 New transaction
>
> F202 Delete transaction
>
> F204 Add Debit 4167 and Credit 4167
>
> F210 Revise description
>
> F212 Revise description
>
> F215 New transaction
>
> F226 Correct - title for 4831 "Unexpended Obligations, Transferred -
> Unpaid"
>
> F227 Correct - title for 4831 "Unexpended Obligations, Transferred -
> Unpaid"

**V Crosswalks to Standard External Reports:**

> ***Fiscal 2000 Balance Sheet***
>
> Line 1A Add "If using the optional balance..." statement
>
> Line 1B Add "If using the optional balance..." statement
>
> Line 4A Add "If using the optional balance..." statement
>
> Line 4B Add "If using the optional balance..." statement
>
> Column Heading Change "Funded/Unfunded" to "Covered/Not Covered"
>
> Line 1A3 Add "Related to accounts receivable" in the AIR column for
> SGL accounts 1340, 1349, 1360, 1369
>
> Line 4B6 Separate line for benefits due and payable; OMB Form and
> Content 1/7/00, for SGL account 2160; Remove all other SGL accounts
>
> Line 4B7 New line containing SGL accounts removed from 4B6 above
>
> Line 4C New calculation "(4A5..4B7)"
>
> Line 5A4 Delete SGL account 2130
>
> Line 5B5 Delete SGL account 2130; New line for SGL account 2160
>
> Line 5B6 New line for SGL account 2130
>
> Line 5C New calculation "(5A5..5B6)\"
>
> Line 7 Delete SGL account 3105

***Fiscal 2000 Statement of Net Cost***

> Line 1A1 Delete SGL account 7600
>
> Line 1A2 Delete SGL account 7600; Add SGL account 6800
>
> Line 1B2 Add SGL account 6800
>
> Line 2 Add SGL account 6800
>
> Line 1A1 Add "Exchange" in the AIR for SGL accounts 7110 and 7210
>
> Line 1A2 Add "Exchange" in the AIR for SGL accounts 7110 and 7210
>
> Line 1B1 Add "Exchange" in the AIR for SGL accounts 7110 and 7210
>
> Line 1B2 Add "Exchange" in the AIR for SGL accounts 7110 and 7210
>
> Line 2 Add "Exchange" in the AIR for SGL accounts 7110 and 7210
>
> Line 4 Delete "Deferred Maintenance (Note Reference)"

V **Crosswalks to Standard External Reports (cont'd):**

***Fiscal 2000 Statement of Changes in Net Position***

> Line 2G Add SGL accounts 7110 and 7210 and "Nonexchange" in the AIR
>
> ***Fiscal 2000 Statement of Budgetary Resources***
>
> Line 1A Add "Debit balances only" to SGL account 4391 AIR;
>
> Delete SGL account 4392
>
> Line 1B Delete SGL account 4392
>
> Line 1C Delete SGL account 4392
>
> Line 2A Delete SGL account 4395 from "Should equal"; Add "Pre B SGL
> account 4395 to the calculation section; Change "Should equal" to "OR"
>
> Line 4B Add "B" in column "Trial Bal" to read "E-B" for SGL account
> 4395
>
> Line 4C2 Add "Pre E 4392
>
> Line 4C4 Add SGL account 4391and "Credit balances only" to the AIR
>
> Line 7A2 New AIR
>
> Line 8A Delete SGL account 4590

***Fiscal 2000 Statement of Financing***

> Line 1F Add SGL accounts 5100, 5109, 5200, 5209, 5319, 5320, 5329;
> Revise comment
>
> Line 2C1 Revise comment
>
> Line 2C3 Revise comment
>
> Line 2D Add highlighting to draw attention to optional "OR" methods of
> reporting;

Add SGL account 2170

> Line 2G Add SGL account 5600
>
> Line 3A Add SGL account 1613
>
> Line 3E Add SGL account 6790
>
> Line 4 Add highlighting to draw attention to optional "OR" methods of
> reporting;
>
> Add SGL account 2170
>
> Line 5 Delete comment; Add note

***Fiscal 2000 Statement of Custodial Activity***

> Line 1B Add "Increase/Decrease" to AIR for SGL accounts 1340, 1349,
> 1360, 1369, 1310, 1319, 1340, 1349
>
> Line 5 Add SGL account 2980 and "Note: If the balance of account
> 5990\..."
>
> Line 6 Add "optional" method of reporting; SGL account 2980
>
> Line 8 Add calculation if optional method is used
>
> Line 9 Add calculation if optional method is used
>
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