Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2016-05

DRAFT V BS - 1

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

3 132500 Taxes Receivable E G/Z E/U

3 137300 Administrative Fees Receivable - Taxes E G/Z E/U

7 119305 International Monetary Fund – Letter of Credit E N U

7 119306 International Monetary Fund – Receivable/Payable Currency 

Valuation Adjustment E N U

7 119307 International Monetary Fund – Dollar Deposits with the IMF

E N U

7 119309 International Monetary Fund – Currency Holdings E N U

7 119333 International Monetary Fund – Reserve Position E N U

8 134200 Interest Receivable - Investments E N/Z E/U 2

8 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N/Z E/U 2

8 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N/Z E/U 2

8 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service E N/Z E/U 2

8 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service E N/Z E/U 2

19 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity E G/Z E/U

27 240000 Liability for Nonfiduciary Deposit Funds and Undeposited 

Collections E N/Z E/U 4

27 298000 Custodial Liability E N E/U 23

32 532000 Penalties and Fines Revenue E F/G/N E

32 532400 Contra Revenue for Penalties and Fines E F/G/N E

32 573000 Financing Sources Transferred Out Without Reimbursement

E F/Z E

32 599000 Collections for Others - Statement of Custodial Activity E G/N/Z E 23

32 599100 Accrued Collections for Others - Statement of Custodial Activity

E G/N/Z E 23

32 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G/Z E

32 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E G/Z E

32 633800 Remuneration Interest E F/N E

USSGL Crosswalk - Balance Sheet
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2016-05

DRAFT V BS - 2

IRC Handout 4/21/16

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 532000 Penalties and Fines Revenue E F/G/N U

33 532400 Contra Revenue for Penalties and Fines E F/G/N U

33 573000 Financing Sources Transferred Out Without Reimbursement

E F/Z U

33 579001 Other Non-Budgetary Finacing Sources for Debt 

Accruals/Amortization E G U

33 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position E G/Z U

33 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E G/Z U

33 719090 Gains on International Monetary Fund Assets E N U

33 729090 Losses on International Monetary Fund Assets E N U
Part 1

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

Bulletin No. 2016-05

DRAFT V BS - 3

IRC Handout 4/21/16

Footnotes and Additional Information

1. Use USSGL proprietary account attribute domain values as provided in USSGL Section IV, page 4.

2. Related to Government Account Series securities purchased using deposit funds. The Fed/Nonfed attribute 

domain value of Z was added to TFM 2-4700 in order to be able to correctly classify any Government Account 

Series securities reported to this USSGL account. The amounts are reported to a Federal line on the Reclassified 

Balance Sheet in accordance with Section 4705.20e. On the Balance Sheet this domain value would be reported on 

a Non-Federal line.

23. FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal custodial 

liabilities as referenced in FASAB SFFAS No. 7, paragraph 289.

4. The Fed/Nonfed attribute domain value of Z was added to TFM 2-4700 in order to be able to correctly classify 

any Government Account Series securities reported to this USSGL account. The amounts are reported to a Federal 

line on the Reclassified Balance Sheet in accordance with Section 4705.20e. On the Balance Sheet this domain 

value would be reported on a Non-Federal line.