**I *USSGL Chart of Accounts: ***

[USSGL Account]{.underline}

1899. Added

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2510. Revised title

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4032. Revised title

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4042. Revised title

> 4047 Revised title

4112. Revised title

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4115. Revised title

> 4116 Deleted
>
> 4117 Revised title
>
> 4118 Revised title

4121 Deleted

4123 Added

4124. Added

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4131. Revised title

> 4132 Deleted

4141. Revised title

4142. Deleted

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4168. Added

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4212. Added

> 4271 Revised title

4272 Deleted

4274 Deleted

4281 Revised title

4282 Deleted

4284 Deleted

4382 Added

4383 Added

4384 Added

4386 Added

4392. Revised title

4393. Revised title

4394. Revised title

4395. Revised title

4396. Revised title

> 6310 Revised title
>
> 7180 Revised title

7280 Revised title

**II *USSGL Accounts and Descriptions:***

[USSGL Account]{.underline}

1010 Revised definition

1899 Added

> 1921 Revised definition

2510. Revised title and definition

**II *USSGL Accounts and Descriptions (continued):***

> [USSGL Account]{.underline}
>
> 3100 Revised definition
>
> 3310 Revised definition

4032. Revised title

> 4042 Revised title
>
> 4047 Revised definition
>
> 4112 Revised title and definition
>
> 4114 Revised definition

4115. Revised title and definition

> 4116 Deleted
>
> 4117 Revised title and definition

4118 Revised title and definition

4121 Deleted

4123 Added

4124 Added

4131 Revised title and definition

4132 Deleted

4141 Revised title and definition

4142 Deleted

4168 Added

4170 Revised definition

4195 Revised definition

4212 Added

4271 Revised title and definition

4272 Deleted

4274. Deleted

> 4281 Revised title and definition

4282 Deleted

4284 Deleted

4382 Added

4383 Added

4384 Added

4386. Added

> 4392 Revised title and definition

4393 Revised title and definition

4394 Revised title and definition

4395 Revised title

4396 Revised title and definition

5780. Revised definition

> 5790 Revised definition
>
> 5799 Revised definition
>
> 5990 Revised definition
>
> 5991 Revised definition
>
> 6190 Revised definition
>
> 6310 Revised definition

6400. Revised definition

**II *USSGL Accounts and Descriptions (continued):***

> [USSGL Account]{.underline}
>
> 6730 Revised definition
>
> 7180 Revised title and definition
>
> 7280 Revised title and definition
>
> 7300 Revised definition
>
> 7400 Revised definition
>
> 7500 Revised definition
>
> 7600 Revised definition

**III** ***USSGL Account Transactions:***

[Account Transaction]{.underline}

A108 Added

A122 Revised comment

A125 Added

A130 Revised description, comment, origin; deleted cr 2990

A131 Added

A132 Revised description, comment, origin; deleted cr 2990

A133 Added

A134 Moved to A137; revised description, comment, origin

A134 Added

A135 Added

A136 Revised comment; added dr 4620; deleted cr 2990

A137 Moved from A134

A154 Deleted

A168 Deleted

A185 Added

A214 Revised comment

A218 Added

A220 Revised description, comment

A221 Added

A222 Deleted

A226 Revised comment

A228 Revised comment

A230 Revised comment; added cr 1330

A231 Added

A232 Revised comment

A236 Deleted comment

A259 Revised description; deleted comment

A261 Revised description; added comment

A264 Revised description; revised comment;

deleted cr 5200 and 5400

A266 Revised description; revised comment; deleted dr 6100

A267 Added

A269 Added

A271 Added

**III** ***USSGL Account Transactions (continued):***

[Account Transaction]{.underline}

B102 Revised comment

B110 Added dr 2210, dr 2215

B134 Revised comment

B138 Added

B302 Revised comment

B304 Revised comment

B306 Revised comment

B308 Added

#### B404 Added dr 1720

C110 Moved to C109

C110 Added

#### C139 Added 

> C190 Added
>
> C312 Added dr 1899

D118 Revised description

D124 Deleted

D320 Revised comment

D354 Added

D355 Added

D356 Added

D514 Added cr 1899

D606 Deleted dr 6100; added dr 6790

F130 Revised comment

F233 Revised description

F204 Added cr 4212

F246 Added

F247 Added

F248 Added

F249 Added

F250 Added

#### IV *USSGL Account Attributes:*

> ***[Fiscal 2002]{.underline}***
>
> ***FACTS I USSGL Account Attribute Table:***

Column heading "USSGL Attribute" Revised to "USSGL Account Attribute"

Column "NOTES" Deleted

####### USSGL Account

3102. Revised Federal/NonFederal -- F (shaded)

> Revised Trading Partner -- Y

3103. Revised Federal/NonFederal -- F (shaded)

> Revised Trading Partner -- Y

***FACTS II -- Entity Relationship Diagram:***

> Moved Definite_Indefinite_Flag from "Detailed Financial Information"
> to "Treasury Appropriation/Fund Symbol (TAFS)"

#### IV *USSGL Account Attributes (continued):*

***[Fiscal 2002 (continued)]{.underline}***

> ***FACTS II -- Entity Definition Report:***

N/A

> ***FACTS II -- Attribute Definition Report:***

[Treasury Appropriation/Fund Symbol (TAFS)]{.underline}

> Availability_Type Revised reference from "SF 133" to "P&F"
>
> Expiration_Flag Revised attribute definition
>
> Definite_Indefinite_Flag Inserted attribute (previously under Detailed
> Financial
>
> Information); revised "supplied by Agency" to "supplied by System"
>
> [Detailed Financial Information]{.underline}

DFI_Attribute_Key Revised "supplied by FACTS II" to "supplied by

> System"

Public_Law_Number Revised attribute definition

Authority_Type Deleted domain value "L -- Proceeds of Loan Asset Sales

> With Recourse"
>
> Definite_Indefinite_Flag Deleted attribute from Detailed Financial
> Information

Deficiency_Flag Revised attribute definition

Direct_Transfer_Agency Revised attribute definition

Direct_Transfer_Account Revised attribute definition

Transfer_To_From Revised attribute definition

[Detailed Financial Information Footnote]{.underline}

DFI_Attribute_Key Revised "supplied by FACTS II" to "supplied by

> System"

***[Fiscal 2003]{.underline}***

***FACTS I USSGL Account Attribute Table:***

[USSGL Account]{.underline}

1899. Added

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1920. Deleted

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2510. Revised account title

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6310. Revised account title

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7180. Revised account title

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7280. Revised account title

> ***FACTS II USSGL Account Attribute Table:***
>
> Definite_Indefinite Moved column to end; marked with footnote 2

[USSGL Account]{.underline}

4032 Revised account title

4042. Revised account title

> 4047 Revised account title

4112 Revised account title

4115 Revised account title

#### IV *USSGL Account Attributes (continued):*

> ***[Fiscal 2003(continued)]{.underline}***
>
> ***FACTS II USSGL Account Attribute Table (continued):***
>
> [USSGL Account]{.underline}
>
> 4116 Deleted
>
> 4117 Revised account title
>
> 4118 Revised account title
>
> 4120 Revised account title
>
> 4121 Deleted
>
> 4123 Added
>
> 4124 Added
>
> 4131 Revised account title
>
> 4132 Deleted
>
> 4141 Revised account title
>
> 4142 Deleted
>
> 4151 Deleted "Y" domain value for Authority_Type
>
> 4168 Added
>
> 4176 Revised "U" to "U/E" for TAFS_Status
>
> 4212 Added
>
> 4271 Revised account title
>
> 4272 Deleted
>
> 4274 Deleted
>
> 4281 Revised account title
>
> 4282 Deleted
>
> 4284 Deleted
>
> 4382 Added
>
> 4383 Added
>
> 4384 Added
>
> 4386 Added
>
> 4392 Revised account title
>
> 4393 Revised account title
>
> 4394 Revised account title
>
> 4395 Revised account title
>
> 4396 Revised account title
>
> 4397 Added "Y" domain value for Authority_Type

**V *Crosswalks to Standard External Reports*:**

***[Fiscal 2002]{.underline}***

***SF 133, Report of Budget Execution and Budgetary Resources:***

> Line 1A Added account 4384
>
> Line 2A Added account 4384
>
> Line 7 Revised calculation
>
> Footnotes Revised

***FMS 2108: Yearend Closing Statement:***

All columns Added column headings

Col 9 Revised account titles for 4801, 4831, 4871, 4881

Col 10 Revised account titles for 4901, 4931, 4971, 4981

**V *Crosswalks to Standard External Reports (continued)*:**

***[Fiscal 2002 (continued)]{.underline}***

***Balance Sheet:***

Column heading "USSGL Attribute" Revised

Line 18 Revised account 2950 "Federal/NonFederal" - F

Footnote Added #2

***Statement of Net Cost:***

> Column heading "USSGL Attribute" Revised
>
> ***Statement of Changes in Net Position:***
>
> Column heading "USSGL Attribute" Revised

#### *Statement of Financing:*

> Column heading "USSGL Attributes" Revised
>
> Lines 1, 2, 4, 6-9 Deleted reference of "Previous Section of SOF" from
>
> 12 -- 16, 19 -- 21, 23 line titles, and 25 --27
>
> Lines 1, 2, 4, 6-9 Deleted reference of "new" from line titles
>
> Line 14B Added accounts 5100, 5109, 5200, 5209 with "T" attribute
>
> Line 14B Added comment to Additional Information Required column
>
> Line 26 Added USSGL accounts 7110, 7210
>
> Line 27 Deleted USSGL accounts 7110, 7210
>
> ***Statement of Custodial Activitiy:***
>
> Column heading "USSGL Attributes" Revised
>
> All lines now have line titles
>
> Lines 1, 2, 3, 4, 5, 6, 7 Delete "Additional Information Required
> (AIR)"
>
> Line 11 Delete "Recipient" in the AIR

######### Budget Program and Financing (P&F) Schedule:

> Deleted reference to Footnote 1 - \"These attributes are not used for
> FY 2001 but will be used for FY 2002.\"
>
> Replaced all lower-case italic font with upper-case regular font
>
> Referenced all FY 2002 unsupported lines that will be supported in FY
> 2003
>
> [P&F Lines]{.underline}

2140. Added accounts from previous line 2199; Revised line title;

> revised \"E\" Transaction_Partner to \"F/E\" for account 4221,
>
> 4251; added account 4384
>
> 2149 Deleted
>
> 2199 Moved accounts to line 2140; deleted
>
> 2240 Added account 4152
>
> 2260 Added account 4147
>
> 2380 Revised "D" Function to "DEF" for account 4396
>
> 2385 Revised "D" Function to "DEF" for account 4396
>
> 2440 Added accounts from previous line 2499; Revised line title
>
> 2449 Deleted
>
> 2499 Moved accounts to line 2440; deleted

4000. Revised \"D\" BEA_Category_Indicator to \"D/E\" for accounts

> 4111, 4112, 4115, 4117, 4119, 4121

**V *Crosswalks to Standard External Reports (continued)*:**

***[Fiscal 2002 (continued)]{.underline}***

> ***Budget Program and Financing (P&F) Schedule (continued):***
>
> [P&F Line]{.underline}
>
> 4015 Deleted
>
> 4020 Added account 4138, 4384
>
> 4026 Added account 4384
>
> 4047 Added account 4146
>
> 4071 Added
>
> 4072 Added
>
> 4945 Added \"C\" domain value to Authority_Type
>
> 5520 Added account 4384
>
> 5526 Added account 4384
>
> 6020 Added account 4138, 4384
>
> 6026 Added account 4384

6045. Added \"P\" domain value to Authority_Type; Deleted "2/7/8"

> for account 4397: domain value of Fund_Type
>
> 6047 Added account 4146
>
> 6400 Deleted
>
> 6447 Deleted
>
> 6490 Deleted
>
> 6526 Added account 4384
>
> 6716 Added account 4143
>
> 6800 Added accounts 4260, 4267
>
> 6827 Added account 4151
>
> 6847 Added account 4146
>
> 6900 Added accounts 4260, 4267
>
> 6927 Added account 4151
>
> 6947 Added account 4146

7240. Revised \"E\" Transaction_Partner to \"F/E\" for accounts

> 4221, 4251
>
> 7501 Deleted
>
> 7502 Deleted
>
> 8840 Added accounts 4261, 4266
>
> 8845 Added accounts 4260, 4267
>
> 8890 Revised from accounts to a calculation
>
> 8896 Added accounts 4260, 4267

######## Fiscal 2003

> ***SF 133, Report of Budget Execution and Budgetary Resources:***
>
> Line 1A Revised account titles 4115, 4117, 4118, 4394
>
> Line 1A Deleted accounts 4116, 4121
>
> Line 1A Added accounts 4123, 4124
>
> Line 1B Revised account titles 4042, 4141
>
> Line 1B Deleted account 4142
>
> Line 1C Revised account titles 4032, 4131
>
> Line 1C Deleted account 4132

**V *Crosswalks to Standard External Reports (continued)*:**

***[Fiscal 2003 (continued)]{.underline}***

> ***SF 133, Report of Budget Execution and Budgetary Resources
> (continued):***
>
> Line 1D Added account 4168
>
> Line 2A Revised account 4281; deleted accounts 4282, 4284
>
> Line 3A1 Added account 4212; revised account title 4271;
>
> deleted accounts 4272, 4274
>
> Line 3A2 Revised account title 4281; deleted accounts 4282, 4284
>
> Line 6B Added accounts 4382, 4383; revised account titles 4392,
>
> 4393
>
> Line 6E Added account 4386; revised account title 4396
>
> Line 12 Revised account title 4281; deleted accounts 4282, 4284
>
> Line 14A Revised account title 4281; deleted accounts 4282, 4284
>
> Line 15B Added account 4212; revised account title 4271; deleted
>
> accounts 4272, 4273

***FMS 2108: Yearend Closing Statement***

Definite Borrowing Authority

Col 3, 6 Revised account titles 4141, 4392, 4393; deleted

Attribute "D"

Indefinite Borrowing Authority

Col 3, 6 Deleted 4142; Added 4141; deleted attribute "I"

Definite Contract Authority

Col 3, 6 Revised account title 4131; deleted attribute "D"

Col 5, 6 Revised account titles 4392, 4393

Indefinite Contract Authority

Col 3, 6 Deleted account 4132; added account 4131; deleted

attribute "I"

All Treasury Appropriation Fund Symbols

Col 7 Added accounts 4123, 4168; revised account title 4281;

Deleted accounts 4282, 4284

Col 10 Added account 4124

Col 11 Added accounts 4382, 4383, 4386; revised account title 4394

***Balance Sheet:***

Revised convention - one line for each account where attributes share
values on the same line

Line 1 Revised attribure Entity/NonEntity -- "E/O" for account 1010

Line 3 Revised attribure Entity/NonEntity -- "E/O" for accounts

> 1310, 1319, 1335, 1340, 1349, 1360, 1369,

Line 5 Revised attribure Entity/NonEntity -- "E/O" for accounts

> 1410, 1450, 1990;

Line 7 Revised attribure Entity/NonEntity -- "E/O" for accounts

> 1110, 1120, 1190, 1195, 1200,

**V *Crosswalks to Standard External Reports (continued)*:**

######## 

######## Fiscal 2003(continued)

> ***Balance Sheet (continued):***
>
> Line 9 Revised attribure Entity/NonEntity -- "E/O" for accounts
>
> 1310, 1319, 1340, 1349, 1360, 1369
>
> Line 13 Added account 1899
>
> Line 14 Revised attribure Entity/NonEntity -- "E/O" for accounts
>
> 1410, 1450, 1990
>
> Line 16 Revised attribure Entity/NonEntity -- "C/U" for account 2170

Line 17 Revised attribure Entity/NonEntity -- "C/U" for accounts

> 2140, 2510, 2520, 2540, 2590; Revised account title 2510
>
> Line 18 Revised attribure Entity/NonEntity -- "C/U" for accounts
>
> 2190, 2320, 2920, 2940, 2990
>
> Line 22 Revised attribure Entity/NonEntity -- "C/U" for accounts
>
> 2140, 2530, 2540, 2590
>
> Line 23 Revised attribure Entity/NonEntity -- "C/U" for accounts
>
> 2610, 2620, 2630, 2650, 2690,
>
> Line 24 Revised attribure Entity/NonEntity -- "C/U" for account 2995
>
> Line 25 Revised attribure Entity/NonEntity -- "C/U" for account 2160
>
> Line 26 Revised attribure Entity/NonEntity -- "C/U" for accounts
>
> 2190, 2320, 2920, 2940, 2990
>
> ***Statement of Net Cost:***

Line 1 Revised account titles 6310, 7180, 7280

Line 4 Revised account titles 7180, 7280

> Line 8 Revised account titles 7180, 7280
>
> ***Statement of Changes in Net Position:***
>
> Line 11 Revised account titles 7180, 7280
>
> Line 15 Revised account titles 7180, 7280
>
> ***Statement of Financing:***
>
> Line 2 Added account 4212
>
> Line 2 Revised account titles 4271, 4281
>
> Line 2 Deleted accounts 4272, 4274, 4282, 4284
>
> Line 9 Revised account titles 7180, 7280
>
> Line 14A Revised account titles 4271, 4281; deleted accounts
>
> 4272, 4274, 4282, 4284
>
> Line 15 Added account 1899
>
> Line 26 Revised account titles 7180, 7280
>
> ***Statement of Custodial Activity:***
>
> N/A