U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-10

Part 1 Fiscal 2019

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 299100 Revised Bulletin No. 2019-10 2019-09 DEF 1

II 673000 Revised Bulletin No. 2019-10 2019-09 DEF 7

III USSGL Account Transactions:

III A712 Revised Bulletin No. 2019-10 2019-09 TC 1

III D436 Revised Bulletin No. 2019-10 2019-09 TC 1

III D438 Revised Bulletin No. 2019-10 2019-09 TC 2

III D622 Revised Bulletin No. 2019-10 2019-09 TC 1

III C164 Revised Bulletin No. 2019-10 2019-09 TC 2

III D418 Revised Bulletin No. 2019-10 2019-09 TC 2

III D542 Revised Bulletin No. 2019-10 2019-09 TC 2

III D566 Revised Bulletin No. 2019-10 2019-09 TC 2

III D568 Revised Bulletin No. 2019-10 2019-09 TC 2

III D569 Revised Bulletin No. 2019-10 2019-09 TC 2

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV DEFC Revised domain value "D - Disaster and Emergency Item 4" to "D - Emergency PL 

115-254"

Bulletin No. 2019-10 2019-09 ATT TBL 13

USSGL

IV 406000 Deleted Apportionment Cat Code Bulletin No. 2019-10 2019-09 ATT TBL 1

IV 407000 Deleted Apportionment Cat Code Bulletin No. 2019-10 2019-09 ATT TBL 1

IV 421000 Deleted Apportionment Cat Code Bulletin No. 2019-10 2019-09 ATT TBL 1

IV 421500 Deleted Apportionment Cat Code Bulletin No. 2019-10 2019-09 ATT TBL 1

IV 431000 Deleted Apportionment Cat Code Bulletin No. 2019-10 2019-09 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Bulletin No. 2019-10

DRAFT 1 IRC Handouts 04 23 19
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1051 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

account 431000

Bulletin No. 2019-10 2019-09 SBR 1

V 1890 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 406000, 407000, 421000 and 421500

Bulletin No. 2019-10 2019-09 SBR 1

V 1980 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

account 431000

Bulletin No. 2019-10 2019-09 SBR 1

V 2404 Deleted USSGL accounts 406000, 407000, 421000, 421500 and 431000 Bulletin No. 2019-10 2019-09 SBR 1

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

Bulletin No. 2019-10

DRAFT 2 IRC Handouts 04 23 19
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V 1041 Deleted Apportionment Category Code attribute domain value "A/B/E" from USSGL 

account 431000; Revised Debit/Credit Indicator attribute domain value from "D" to 

"D/C" for USSGL account 431000

Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V 1740 Deleted Apportionment Category Code attribute domain value "A/B/E" from USSGL 

accounts 406000, 407000, 421000 and 421500; Revised Debit/Credit Indicator 

attribute from "D" to "D/C" for USSGL accounts 406000, 407000, 421000 and 

421500 

Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V 1840 Deleted Apportionment Category Code attribute domain value "A/B/E" from USSGL 

accounts 406000, 407000, 421000 and 421500; Revised Debit/Credit Indicator 

attribute from "D" to "D/C" for USSGL accounts 406000, 407000, 421000 and 

421500 

Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V 2403 Deleted USSGL accounts 406000, 407000, 421000, 421500 and 431000 Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V 3000 Revised Fund Type Code and Financing Account Code attribute domain values for 

USSGL account 480100

Bulletin No. 2019-10 2019-06 SF 133/Schedule P 1

V 4055 Deleted Apportionment Category Code attribute domain value "A/B/E" from USSGL 

accounts 406000, 407000, 421000 and 421500; Revised Debit/Credit Indicator 

attribute domain value from "D" to "D/C" for USSGL accounts 406000, 407000, 

421000 and 421500

Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V 4145 Deleted Apportionment Category Code attribute domain value "A/B/E" from USSGL 

accounts 406000, 407000, 421000 and 421500; Revised Debit/Credit Indicator 

attribute domain value from "D" to "D/C" for USSGL accounts 406000, 407000, 

421000 and 421500

Bulletin No. 2019-10 2019-09 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

Bulletin No. 2019-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 6.8 Revised Line Title Bulletin No. 2019-10 2019-09 RSOCNP 12

VI 8.9 Revised Line Title Bulletin No. 2019-10 2019-09 RSOCNP 12

VI 8.10 Revised Line Title Bulletin No. 2019-10 2019-09 RSOCNP 12

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 3 Deleted Bulletin No. 2019-10 2019-09 VAL 17

VII 27E Revised exception list to add Credit Cohort Year "2020" Bulletin No. 2019-10 2019-09 VAL 16

VII 29E Deleted exceptions for USSGL accounts 406000, 407000, 421000, 421500, and 

431000

Bulletin No. 2019-10

2019-09 VAL

8

VII 30E Deleted exceptions for USSGL accounts 406000, 407000, 421000, 421500, and 

431000

Bulletin No. 2019-10

2019-09 VAL

8

VII 90E Added pass exception for Fund Family 086 0162 to use DEF Code "D" Bulletin No. 2019-10 2019-06 VAL 6

VII Edits

Edit Number

VII 98 Added Bulletin No. 2019-10 2019-09 EDIT 1

VII 99 Added Bulletin No. 2019-10 2019-09 EDIT 1

Bulletin No. 2019-10

Part 2 Fiscal 2020

I USSGL Chart of Accounts:

I 320800 Added Bulletin No. 2019-10 2020-01 COA 15

I 403200 Deleted Bulletin No. 2019-10 2020-01 COA 1

I 404200 Deleted Bulletin No. 2019-10 2020-01 COA 1

I 413100 Revised Bulletin No. 2019-10 2020-01 COA 1

I 413120 Added Bulletin No. 2019-10 2020-01 COA 1

I 414100 Revised Bulletin No. 2019-10 2020-01 COA 1

I 414120 Added Bulletin No. 2019-10 2020-01 COA 1

I 414300 Revised Bulletin No. 2019-10 2020-01 COA 1

I 570810 Added Bulletin No. 2019-10 2020-01 COA 15

II USSGL Accounts and Definitions:

II 599700 Revised Bulletin No. 2019-10 2020-01 COA 14

Bulletin No. 2019-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 320800 Added Bulletin No. 2019-10 2020-01 COA 15

II 403200 Deleted Bulletin No. 2019-10 2020-01 COA 1

II 404200 Deleted Bulletin No. 2019-10 2020-01 COA 1

II 413100 Revised Bulletin No. 2019-10 2020-01 COA 1

II 413120 Added Bulletin No. 2019-10 2020-01 COA 1

II 414100 Revised Bulletin No. 2019-10 2020-01 COA 1

II 414120 Added Bulletin No. 2019-10 2020-01 COA 1

II 414300 Revised Bulletin No. 2019-10 2020-01 COA 1

II 570810 Added Bulletin No. 2019-10 2020-01 COA 15

III USSGL Account Transactions:

III A152 Revised Bulletin No. 2019-10 2020-01 TC 1

III A154 Deleted Bulletin No. 2019-10 2020-01 TC 1

III A158 Revised Bulletin No. 2019-10 2020-01 TC 1

III A162 Deleted Bulletin No. 2019-10 2020-01 TC 1

III A166 Revised Bulletin No. 2019-10 2020-01 TC 1

III A168 Deleted Bulletin No. 2019-10 2020-01 TC 1

III A174 Deleted Reference Bulletin No. 2019-10 2020-01 TC 1

III A176 Deleted Bulletin No. 2019-10 2020-01 TC 1

III A212 Revised Bulletin No. 2019-10 2020-01 TC 14

III C188 Revised Bulletin No. 2019-10 2020-01 TC 14

III C189 Added Bulletin No. 2019-10 2020-01 TC 14

III F112 Revised Bulletin No. 2019-10 2020-01 TC 1

III F113 Deleted Reference Bulletin No. 2019-10 2020-01 TC 1

III F304 Revised Bulletin No. 2019-10 2020-01 TC 1

III F306 Revised Bulletin No. 2019-10 2020-01 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Credit Cohort Year Added attribute domain value "2021" Bulletin No. 2019-10 2020-01 ADR 16

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Credit Cohort Year Added attribute domain value "2021" Bulletin No. 2019-10 2020-01 ATT TBL 16

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Bulletin No. 2019-10

DRAFT 5 IRC Handouts 04 23 19
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V None BS

V Footnote

V None BS

V Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

Bulletin No. 2019-10

DRAFT 6 IRC Handouts 04 23 19
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 3.1 Deleted USSGL Accounts 310900 and 570900 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.2 Deleted USSGL Accounts 310800 and 570800 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.3 Deleted USSGL Accounts 310500 and 570500 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.4 Added USSGL Accounts 310500, 310800 and 310900 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.5 Added USSGL Accounts 570500, 570800 and 570900 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.6 Added USSGL Account 320800 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 3.7 Added USSGL Account 570810 Bulletin No. 2019-10 2020-01 RSOCNP 15

VI 4 Revised Calculation Line Bulletin No. 2019-10 2020-01 RSOCNP 15

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII 17E Added USSGL accounts 413120 and 414120 Bulletin No. 2019-10 2020-01 VAL 8

VII 25 Added USSGL accounts 413100, 414100, 414300; Revised name, description, and 

error message

Bulletin No. 2019-10 2020-01

VAL

8

Bulletin No. 2019-10

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U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 27 Added Credit Cohort Year "2020" Bulletin No. 2019-10 2020-01 VAL 16

VII 27E Revised exception list to add Credit Cohort Year "2021" Bulletin No. 2019-10 2020-01 VAL 16

VII 37 Deleted USSGL accounts 403200 and 404200 Bulletin No. 2019-10 2020-01 VAL 8

VII 49 Added USSGL account 414120; Deleted USSGL account 404200; Revised 

description and error message

Bulletin No. 2019-10 2020-01 VAL 8

VII 50 Added USSGL account 413120; Deleted USSGL account 403200; Revised 

description and error message

Bulletin No. 2019-10 2020-01 VAL 8

VII Edits

VII Edit Number

VII 4 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 21 Added USSGL accounts 413120 and 414200 to closing groups 413900 and 414900 

respectively

Bulletin No. 2019-10 2020-01 EDIT 8

VII 23 Added USSGL accounts 320800 and 570810 Bulletin No. 2019-10 2020-01 EDIT 8

VII 24 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 45 Added USSGL accounts 320800 and 570810 to closing groups 320000 and 331000 

respectively

Bulletin No. 2019-10 2020-01 EDIT 8

VII 47 Added USSGL accounts 413120 and 414120 Bulletin No. 2019-10 2020-01 EDIT 8

VII 69 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 70 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 71 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 72 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

VII 73 Added USSGL accounts 413120 and 414120; Deleted USSGL accounts 403200 and 

404200

Bulletin No. 2019-10 2020-01 EDIT 8

Bulletin No. 2019-10

DRAFT 8 IRC Handouts 04 23 19