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

Section I Introduction Revised to emphasize the importance

> of USSGL attributes Pages I --1,2

1399 Revised location under "Receivables" Page I-3

1633 Revised Normal Balance to "Debit" Page I-5

> 1750-1990 Revised Subtitles for Assets Page I-6

**II *USSGL Account Descriptions:***

> 1633 Revised Normal Balance to "Debit" Page II-15

6400. Revised description (replace "Employment" Page II-65

with "Employee's")

6720 Revised description (remove "from the public") Page II-66

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

**Transaction**

B118 Deleted cr4266, Added cr4267 Page III-59

####### D309 Revised description Pages III-19,131

D605 Removed erroneous transaction Page III-21

####### 

***USSGL Account Postings:***

> Revised Pages III-169 through III-260

#### IV *USSGL Attributes:*

Fiscal 2001 FACTS I Attribute Table:

> Revised USSGL Account Titles: Pages IV-5 through IV-9
>
> 1330
>
> 1830
>
> 1839
>
> 1921
>
> 2150
>
> 2995
>
> 5700
>
> 5765
>
> 7400

Fiscal 2002 FACTS I Attribute Table:

Revised USSGL Account Titles: Pages IV-11 through IV-16

> 1330

1839

1921

2150

2995

3100

5700

5765

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

Fiscal 2002 FACTS I Attribute Table (continued):

Revised USSGL Account Attribute Values: Pages IV-12 and IV-14

1618 Fed/Non Fed to "Y"

Trading Partner to "Y"

2940 Fed/Non Fed to "Y"

Trading Partner to "Y"

2960. Fed/Non Fed to "Y"

> Trading Partner to "Y"

Added USSGL Accounts: Page IV- 14

3101, 3102, 3103, 3106, 3107, 3109

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

Section V: Crosswalks to Standard External Reports Cover Sheet

> Revised Pagination for "Fiscal 2002 Reporting" Pages V-1 and V-2

***Fiscal 2001 FMS 2108: Yearend Closing Statement***

Unexpended Balances; Definite/Indefinite Borrowing/Contract Authority

Deleted USSGL Account 4166 PageV-22

> ***Fiscal 2002 SF 133: Report on Budget Execution and Budgetary
> Resources***

***NOTE:** Pursuant to FASAB SFFAS No. 7, OMB Bulletin No. 01-09, \"Form
and Content of Agency Financial Statements\", Section 6.1, and OMB
Circular No. A-34 (2000), Section 30.15(e), the information on the
\"Statement of Budgetary Resources\" (SBR) should be consistent with the
information reported on the \"Report on Budget Execution and Budgetary
Resources\" (SF 133.) Therefore, the crosswalk from the USSGL to the SF
133 now also serves as the crosswalk from the USSGL to the SBR.*

Footnotes Added to explain differences between the

SF 133 and the SBR Pages V-69 through

V-83

***Fiscal 2002 FMS 2108: Yearend Closing Statement***

Unexpended Balances, Investments, Imprest Funds -- For Treasury

Appropriation Fund Symbol With Unamortized Discounts or Premiums:

Col 6 Delete USSGL Accounts 1621, 1622, 1623 Page V-85

Col 6 Move USSGL Account 1638 from

Auth. Ind. .971 to .931 Page V-85

> ***Fiscal 2002 Agency Financial Statements***
>
> ***NOTE:** Review OMB Bulletin No. 01-09, "Form and Content of Agency
> Financial Statements,\" dated September 25, 2001, the OMB Circular No.
> A-11 (2001), "Preparation and Submission of Budget Estimates,\" dated
> July 17, 2001, and OMB Circular No. A-34 (2000), "Instructions on
> Budget Execution,\" dated November 3, 2000, for detailed changes to
> USSGL Form and Content Statement Crosswalks. The SF 133 and Statement
> of Budgetary Resources reporting requirements are illustrated in a
> single USSGL crosswalk with footnotes added to explain the minor
> differences between the two requirements.* Pages V-69 through
>
> V-83 and V- 93 through V-129
>
> ***Program and Financing Schedule***
>
> ***NOTE:** Review OMB Bulletin No. A-11 (2001), "Preparation and
> Submission of Budget Estimates,\" dated July 17, 2001, or detailed
> changes.* Pages V-131 through
>
> V-153