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

[USSGL Account]{.underline}

1513. Revised title

```{=html}
<!-- -->
```
1610. Revised title

1611. Revised title

1612. Revised title

1613. Revised title

```{=html}
<!-- -->
```
1620. Revised title

1621. Revised title

1622. Revised title

1623. Revised title

```{=html}
<!-- -->
```
1630. Revised title

1631. Revised title

1633 Revised title

3108. Added

3109. Revised title

```{=html}
<!-- -->
```
4130. Added

4133 Revised title

4134. Added

```{=html}
<!-- -->
```
4140. Added

```{=html}
<!-- -->
```
4143. Revised title

4144. Added

```{=html}
<!-- -->
```
4171. Added

4172. Added

```{=html}
<!-- -->
```
4261. Revised title

4262. Revised title

4263. Revised title

4264. Revised title

```{=html}
<!-- -->
```
4399. Added

```{=html}
<!-- -->
```
5708. Added

5709. Added

```{=html}
<!-- -->
```
7400. Revised title

7401. Added

```{=html}
<!-- -->
```
8801. Added

8802 Added

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

[USSGL Account]{.underline}

1325. Revised definition

```{=html}
<!-- -->
```
1513. Revised title

```{=html}
<!-- -->
```
1610. Revised title

1611. Revised title

1612. Revised title

1613. Revised title

```{=html}
<!-- -->
```
1620. Revised title

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

[USSGL Account]{.underline}

1621. Revised title

1622. Revised title

1623. Revised title

```{=html}
<!-- -->
```
1630. Revised title

1631. Revised title

1632. Revised title

```{=html}
<!-- -->
```
1711. Revised definition

1720 Revised definition

3110. Revised title and definition

```{=html}
<!-- -->
```
4133. Revised title, normal balance to cr, and definition

```{=html}
<!-- -->
```
4143. Revised title and definition

```{=html}
<!-- -->
```
4170. Revised definition

```{=html}
<!-- -->
```
4261. Revised title

4262. Revised title

4263. Revised title

4264. Revised title

```{=html}
<!-- -->
```
6900. Revised definition

```{=html}
<!-- -->
```
7180. Revised definition

7280 Revised definition

7400. Revised definition

```{=html}
<!-- -->
```
8801. Added

8802. Added

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

[Account Transaction]{.underline}

A139 Added

> A154 Added

A155 Added

A159 Added

> A160 Revised description and comment

A166 Revised description

> A168 Added
>
> A169 Added
>
> A174 Revised comment
>
> A176 Revised description
>
> A280 Added
>
> A281 Added
>
> A282 Added
>
> A283 Added
>
> B102 Revised comment
>
> B134 Revised comment

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

> [Account Transaction (Continued)]{.underline}
>
> B140 Added

B142 Added

> B304 Revised comment
>
> B502 Added dr 1899

B504 Added dr 1899

> C192 Added

C194 Added

C230 Added

C312 Revised description and comment; added dr 1010,

> dr 1310, cr 7110; delete dr 1529, dr 1549, dr 1569,
>
> dr 1599, dr 1719, dr 1739, dr 1749, cr 1511, cr 1525
>
> cr 1526, cr 1527, cr 1541, cr 1561, cr 1591, cr 1711
>
> cr 1712, cr 1720, cr 1730, cr 1740
>
> C345 Added
>
> C348 Added
>
> C350 Added
>
> D102 Added cr 7401, revised comment and origin
>
> D104 Added cr 7401, revised comment and origin
>
> D106 Added dr 7401, revised comment and origin
>
> D108 Added cr 7401, revised comment and origin
>
> D110 Added cr 7401, revised comment and origin
>
> D114 Added dr 7401, revised comment and origin
>
> D116 Added dr 7401, revised comment and origin
>
> D136 Added
>
> D138 Added
>
> D213 Added
>
> D321 Deleted 7400, added 7401
>
> D324 Deleted 7400, added 7401
>
> D358 Added
>
> D360 Added
>
> D362 Added
>
> D364 Added
>
> D702 Added
>
> D704 Added
>
> E202 Added
>
> F112 Added dr 4131, dr 4141, cr 4160
>
> F113 Added
>
> F204 Added dr 4130
>
> F206 Added dr 4134
>
> F208 Added dr 4140, dr 4144
>
> F210 Revised description
>
> F228 Added dr 5708, dr 5709
>
> F230 Added dr 7401
>
> F231 Added cr 7401
>
> F233 Added cr 3108
>
> F245 Added

F255 Added

#### IV *USSGL Account Attributes:*

> **FACTS II Attribute Definition Report:** Revised domain value
> Financing_Account_Indicator from "N" to "X"
>
> Revised definition of Year_Of_Budget_Authority
>
> Added footnote

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

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

[USSGL Account]{.underline}

2995. Revised Fed/NonFed attribute from "F" to "N-shaded"

> Revised Trading Partner attribute from "Y" to blank

3108. Added (note - page IV-10)

3109. See note - page IV-10

```{=html}
<!-- -->
```
5708. Added (note - page IV-10)

5709. Added (note - page IV-10)

```{=html}
<!-- -->
```
7400. See note - page IV-10

7401. Added (note - page IV-10)

> Additional Information Added note - page IV-10
>
> **FACTS II USSGL Account Attribute Table:**
>
> [This table has been added back to the TFM. The]{.mark}
>
> [following changes update the July 2002 revision]{.mark}
>
> [to the original July 2001 TFM S2 01-03.]{.mark}
>
> Footnote Added to reference new requirements for
>
> Year_Of_Budget_Authority attribute.
>
> [USSGL Account]{.underline}
>
> 1330 Deleted
>
> 2150 Deleted

4123. Added domain value "Y" to attriburtes

> Public_Law_Number, BEA_Category_Indicator,
>
> Revised attribute TAFS_Status from "U/E" to "U"

4124. Added domain value "Y" to attributes

> Public_Law_Number, BEA_Category_Indicator,
>
> Revised attribute TAFS_Status from "U/E" to "U"

4143. Added domain value "Y" to attribute

> BEA_Category_Indicator
>
> 4147 Deleted domain value "Y" from attribute Authority_Type
>
> 4151 Deleted domain value "Y" from attribute Authority_Type
>
> 4152 Deleted domain value "Y" from attribure Authority_Type
>
> 4168 Revised attribute TAFS_Status from "U/E" to "U"
>
> 4171 Added (early implementation)
>
> 4172 Added (early implementation)

4382. Added domain value "Y" to attribute

> Apportionment_Category

4383. Added domain value "Y" to attributes Authority_Type,

> Apportionment_Category

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

> **FACTS II USSGL Account Attribute Table (Continued):**

#### *[Fiscal 2002 (Continued)]{.underline}* 

> [USSGL Account]{.underline}

4384. Added domain value "Y" to attributes Authority_Type,

> Apportionment_Category

4386. Added domain value "Y" to attributes Authority_Type,

> Apportionment_Category

4393. Deleted domain value "Y" from attribute

> Borrowing \_Source
>
> 4397 Added domain value "Y" to attribute Authority_Type

4399 Added (early implementation)

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

**FACTS I USSGL Account Attribute Table:**

######### 

######### Added New Column Treasury Account Main Code 

######### 

######### USSGL Account 

> 2995 Revised attribute Fed/NonFed from "F" to "N-shaded"
>
> Revised attribute Trading Partner from "Y" to blank

3108. Added

```{=html}
<!-- -->
```
5708. Added

5709. Added

```{=html}
<!-- -->
```
7402. Added

> Additional Information Revised attribute "Transaction Partner" to
> "Trading
>
> Partner"
>
> Added account attribute "Treasury Account Main Code"

**FACTS II USSGL Account Attribute Table:**

Footnote Added to reference new requirements for

> Year_Of_Budget_Authority attribute.

######### USSGL Account 

> 1330 Deleted
>
> 2150 Deleted
>
> 4123 Added
>
> 4124 Added
>
> 4130 Added
>
> 4134 Added
>
> 4140 Added

4143. Added domain value "Y" to attribute

> BEA_Category_Indicator "Y"

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

> **FACTS II USSGL Account Attribute Table (Continued):**

#### *[Fiscal 2003 (Continued)]{.underline}* 

######### USSGL Account 

> 4144 Added
>
> 4168 Added
>
> 4171 Added
>
> 4172 Added
>
> 4382 Added
>
> 4383 Added

4384. Added

> 4386 Added

4393. Deleted domain value "Y" from attribute

> Borrowing_Source

4397. Added domain value "Y" to attribure

> Authority_Type

4399 Added

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

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

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

> Line 1A Added accounts 4123, 4124
>
> Line 1D Added accounts 4171, 4172
>
> Line 2A Added accounts 4171, 4172
>
> Line 5 Added account 4399
>
> Line 6B Added accounts 4382, 4383
>
> Line 6E Added account 4386
>
> Footnotes Revised

**FMS2108: Yearend Closing Statement:**

Col. 10 Added account 4172

Col. 11 Added account 4399

> Footnotes Revised

**Balance Sheet:**

None

**Statement of Net Costs:**

None

**Statement of Changes in Net Position:**

Line 2 Added accounts 3108, 5708, 5709, 7401

Footnotes Added Nos. 2, 3

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

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

> **Statement of Financing:**
>
> Line 14A Added accounts 4263, 4273
>
> Line 16 Revised account title 7400
>
> Line 16 Added account 7401
>
> Note Added Note

**Statement of Custodial Activity:**

None

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

Added footnote referencing USSGL accounts available for early
implementation.

Added footnote referencing new requirements for Year_Of_Budget_Authority
attribute.

[P&F Line]{.underline}

2140 Added account 4127; revised line sign to minus

2140 Added accounts 4171, 4172

2240. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4152

2260. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4147

2380 Added account 4386

2385 Added account 4386

2398 Added account 4399

4000. Added "X" domain value to Advance_Flag for account 4119

> 4020 Revised line sign for account 4384
>
> 4026 Added accounts 4123, 4124
>
> 4026 Revised line sign for account 4384
>
> 4035 Added account 4382
>
> 4036 Added account 4383

4047. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4146

4071-4079 Added account 4386

4085 Added account 4386

4100 Added accounts 4168, 4172

4200 Added accounts 4168, 4171

5520 Revised line sign for account 4384

5526 Revised line sign for account 4384

5535 Added account 4382

5574-5579 Added account 4386

5585. Added account 4386

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

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

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

> [P&F Line]{.underline}

6020 Revised line sign for account 4384

6026 Added accounts 4123, 4124

6026 Revised line sign for account 4384

6035 Added account 4382

6036 Added account 4383

6047. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4146

6074-6079 Added account 4386

6085 Added account 4386

6100 Added accounts 4168, 4172

6200 Added accounts 4168, 4171

6526 Revised line sign for account 4384

6535 Added account 4382

6585 Added account 4386

6827. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4151

6847. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4146

6927. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4151

6947. Deleted attributes Direct_Transfer_Agency, Direct_Transfer_Account

> for account 4146

8800. Revised domain value Transaction_Partner from "F" to "F/E" for
      accounts

> 4222, 4252

8820. Revised domain value Financing_Account_Indicator from "N" to "X"
      for

> account 4273
>
> 8825 Deleted domain value "F" from Financing_Account_Indicator for
> account 4273
>
> 8840 Added accounts 4222, 4252, 4262, 4263, 4264, 4265

8896. Deleted account 4273; deleted all domain values (D/F/G/N) from

> Financing_Account_Indicator
>
> 9201 Added account 1630

9202 Added account 1630

xx71 Revised domain value Public_Law from xxx-xxx to 107-116xx72,
107-117xx74,

> 107-87xx76, 107-206xx79, 107-74

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

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

**SF133, Report of Budget Execution and Budgetary Resources:**

> Line 5 Added account 4399
>
> Line 6D Added accounts 4130, 4134
>
> Line 6D Revised account title 4133
>
> Line 6D Added account 4140 with authority type attribute \"P\" and
>
> \"S\"
>
> Line 6D Revised account title 4143
>
> Line 6D Added account 4144

**FMS2108: Yearend Closing Statement:**

[Definite Borrowing Authority]{.underline}

Col. 3, 6 Added account 4140

Col. 3, 6 Revised account title 4143

[Indefinite Borrowing Authority]{.underline}

Col. 5, 6 Added accounts 4140, 4144

Col. 5, 6 Revised account title 4143

[Definite Contract Authority]{.underline}

Col. 5, 6 Revised account title 4133

Col. 5, 6 Added account 4134

[Indefinite Contract Authority]{.underline}

Col. 5, 6 Revised account title 4133

Col. 5, 6 Added account 4134

**Balance Sheet:**

None

**Statement of Net Costs:**

None

**Statement of Changes in Net Position:**

None

**Statement of Financing:**

> Line 2 Revised account titles 4261, 4262, 4263, 4264
>
> Line 14A Revised account titles 4261, 4262, 4264
>
> Line 15 Revised account titles 1513, 1620
>
> Line 25 Revised account titles 1623, 1633
>
> Note Deleted

**Statement of Custodial Activity:**

None