**I/II *USSGL Chart of Accounts and Definitions:***

[USSGL Account]{.underline}

> 3100 Revised definition
>
> 3101 Revised definition
>
> 3102 Revised definition
>
> 3103 Revised definition
>
> 3107 Revised definition
>
> 4192 Added

4320 Added

5700 Revised definition

**III *USSGL Account Transactions:***

[Transaction]{.underline}

Cover Sheet Revised

A104 Revised description; revised comment

A106 Revised comment

A112 Revised comment

A122 Revised comment

A132 Revised comment

A136 Revised comment

A169 Revised comment

A214 Revised comment

A215 Added

A216 Added

A220 Revised comment

A226 Revised comment

A228 Revised comment

A230 Revised comment

A231 Revised comment

A232 Revised comment

A240 Revised comment

A241 Revised comment

A246 Revised comment

A248 Revised comment

A249 Revised comment

A251 Revised comment

A254 Revised comment

A256 Revised comment

A257 Revised comment

A262 Revised comment

B134 Revised comment

C114 Added

C219 Added

D140 Added

D142 Added

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

[Transaction]{.underline}

D144 Added

D319 Added transaction origin

D614 Added dr 6790; deleted dr 6800; revised transaction origin

D702 Added comment

D704 Added comment

F204 Added dr and cr 4192

F227 Added

#### 

#### IV *USSGL Account Attributes:*

Cover Sheet Revised

***[Fiscal 2005]{.underline}***

**FACTS I USSGL Account Attribute Table:**

None

**FACTS II USSGL Account Attribute Table:**

[USSGL Account]{.underline}

4128 Revised Authority_Type

4191 Revised Direct_Transfer_Agency, Direct_Transfer_Account, and
Transfer_To_From

4192 Added (early implementation)

4320 Added (early implementation)

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

> ***[Fiscal 2005]{.underline}***
>
> **SF 133: Report of Budget Execution and Budgetary Resources:**

Report Title Revised

[Line]{.underline}

1A Added Authority_Type "P" to USSGL 4128

1B Added USSGL 4128

2B Added USSGL 4192, 4320

> **FMS 2108: Yearend Closing Statement:**
>
> Report Title Revised
>
> [Column]{.underline}
>
> 10 Added USSGL 4320
>
> **Balance Sheet:**

Report Title Revised

[Line]{.underline}

> 18 Revised attribute column Covered/NotCovered for USSGL accounts
> 2225, 2290 from "U" to "C/U"

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

> ***[Fiscal 2005]{.underline}***
>
> **Balance Sheet (continued):**
>
> [Line]{.underline}
>
> 26 Revised attribute column Covered/NotCovered for USSGL accounts
> 2220, 2290 from "U" to "C/U"
>
> **Statement of Net Cost:**
>
> Report Title Revised

[Line]{.underline}

1 Deleted USSGL 7300

> **Statement of Changes in Net Position**
>
> Report Title Revised
>
> **Statement of Financing:**
>
> Report Title Revised
>
> [Line]{.underline}
>
> 16 Added USSGLs 7110, 7111, 7112, 7180, 7190, 7210, 7211, 7212, 7280,
> and 7290.
>
> 26 Revised attribute indicator

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

Report Title Revised

[P&F Line]{.underline}

2385 Revised Authority_Type

2397 Added 4720

2398 Added 4720

2440 Added 4720

4000 Revised 4119 Fund_Type

4026 Revised 4128 Authority_Type

4035 Deleted 4392 Fund_Type; Deleted 4396

4037 Added 4387; Deleted 4386, 4392, 4396

4038 Added 4388

4735 Deleted 4396

4935 Deleted 4396

5035 Deleted 4396

5500 Added 4384; Revised 4119 Fund_Type

5535 Deleted 4396

5537 Added 4387; Deleted 4396

6000 Added 4129; Revised 4119 Fund_Type

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

**Budget Program and Financing (P&F) Schedule (continued):**

> ***[Fiscal 2005]{.underline}***

6026 Revised 4128 Authority_Type

6035 Deleted 4396; Deleted 4392 Fund_Type

6037 Added 4387; Deleted 4386, 4392, 4396

6038 Added 4388

6335 Deleted 4396

6500 Revised 4119 Fund_Type

6535 Deleted 4396

6537 Deleted 4386

6635 Deleted 4396

6710 Added 4128

6735 Deleted 4396

6837 Deleted 4386

6937 Deleted 4386

6949 Added 4132

8900 Revised line description

NOTE Added

**VI *Crosswalks to the Closing Package:***

> ***[Fiscal 2005]{.underline}***

**Reclassified Balance Sheet:**

Report Title Revised

[Line]{.underline}

2.2 Revised line title; Added USSGL accounts 1325, 1329; Revised AIR

2.4 Revised line title (old line 2.5)

2.5 Revised line title (old line 2.6)

2.6 Revised line title

2.7 Deleted USSGL accounts 1340, 1349, 1618, 1620, 1621,

1622, 1623, 1690 (moved to line 2.6)

3.2 Revised line title; Added USSGL account 1618

3.3 Added USSGL account 1319

3.4 Added USSGL account 1349

3.5 Added USSGL account 1359

3.9 Deleted USSGL accounts 1319, 1349, 1359, 1618

6.7 Revised line title; Added USSGL account 2690

6.8 Revised line title; Deleted USSGL account 2690

6.9 Added total line; Revised calc

**VI *Crosswalks to the Closing Package (continued):***

> ***[Fiscal 2005]{.underline}***

**Reclassified Balance Sheet (continued):**

[Line]{.underline}

7.2 Revised line title

8 Revised calc

9 Revised (combined 9.1 and 9.2)

9.1 Deleted

9.2 Deleted

9.3 Deleted

10 Revised calc

**Reclassified Statement of Net Cost:**

Report Title Revised

[Line]{.underline}

1.  Revised line title

2.  Revised line title (old line 5.3)

3.  Revised line title (old line 5.4)

4.  Revised line title

5.  Revised line title

6.  Revised line title (old line 5.9)

7.  Revised line title (old line 5.10)

8.  Deleted

9.  Deleted

10. Deleted

10.4 Revised line title

**Reclassified Statement of Changes in Net Position:**

Report Title Revised

[Line]{.underline}

6.1 Revised line title

6.2 Revised line title