U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 1 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2015-XX

Part 1 Fiscal 2015

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

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 None ATT TBL

USSGL

IV 214000 Revised Federal Non-Federal Code attribute domain values from "F/N" to "F/G/N". Bulletin No. 2015-XX 2015-11 ATT TBL 4

IV 415700 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET"

Bulletin No. 2015-XX 2015-11 ATT TBL 24

IV 439700 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET"

Bulletin No. 2015-XX 2015-11 ATT TBL 24

IV 633000 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N".

Bulletin No. 2015-XX 2015-11 ATT TBL 4

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 2 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Acct. Revised from "Assets With the Public" to "blank" Bulletin No. 2015-XX 2015-11 BS 21

V USSGL Acct. Revised from "Liabilities With the Public" to "blank" Bulletin No. 2015-XX 2015-11 BS 21

V Line

V 17 Revised Federal Non-Federal Code attribute domain value from "F" to "F/G" for 

USSGL account 214000

Bulletin No. 2015-XX 2015-11 BS 4

V 32 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2015-11 BS 4

V 33 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2015-11 BS 4

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

V 1 Revised Federal-Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2015-11 SNC 4

V Footnote

V None SNC

Statement of Changes in Net Position:

V Column

V None SCNP

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Column

V None SCA
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 3 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1043 Added footnote “1” to USSGL account 429500 Bulletin No. 2015-XX 2015-11 SBR 2

V 1290 Added footnote “2” to USSGL accounts 404700, 416000, and 418300 Bulletin No. 2015-XX 2015-11 SBR 2

V

1290 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL accounts 415700 and 439700

Bulletin No. 2015-XX 2015-11 SBR 24

V 1490 Added footnote “1” to USSGL account 412600 Bulletin No. 2015-XX 2015-11 SBR 2

V 1890 Added footnote “2” to USSGL account 416000 Bulletin No. 2015-XX 2015-11 SBR 2

V

4178 Added footnote "1" to USSGL accounts 422100, 422500, 425100, 428300, 428500, 

428600, and 428700

Bulletin No. 2015-XX 2015-11 SBR 2

V 4179 Added footnote “2” to USSGL accounts 404700 and 416000 Bulletin No. 2015-XX 2015-11 SBR 2

V Footnote

V None SBR

SF 133: Report on Budget Execution and Budgetary Resources: 

V Column

V None SF 133

Line

V 1080 Deleted row with blank Authority Type Code attribute domain value for USSGL 

account 438300

Bulletin No. 2015-XX 2015-11 SF 133 2

V 1203 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 415700

Bulletin No. 2015-XX 2015-11 SF 133 24

V 1234 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 439700

Bulletin No. 2015-XX 2015-11 SF 133 24

V Footnote

V None SF 133
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 4 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

V Column

V None P&F

Line

V 1203 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 415700

Bulletin No. 2015-XX 2015-11 P&F 24

V 1234 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 439700

Bulletin No. 2015-XX 2015-11 P&F 24

V 3010 Added footnote "1" to USSGL account 480200 Bulletin No. 2015-XX 2015-11 P&F 2

V Footnote

V None P&F

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 6.3 Revised Line Title Bulletin No. 2015-XX 2015-11 RBS 3

VI 7.10 Added USSGL account 214000 Bulletin No. 2015-XX 2015-11 RBS 4

VI 9.1 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2015-11 RBS 4

VI 9.2 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2015-11 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost

VI Column

VI None RSNC

VI Line

VI 7.7 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "G" for 

USSGL account 633000

Bulletin No. 2015-XX 2015-11 RSNC 4

VI Footnote
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 5 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Column

VI None RSCNP

VI Line

VI None RSCNP

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2015 Reporting

VII Validations

Validation Number

VII 21E Deleted pass exceptions for USSGL accounts 412600, 412700, 412800, 412900, 

417100, and 417200

Bulletin No. 2015-XX 2015-11 VAL 2

VII 55E Updated pass exceptions. Bulletin No. 2015-XX 2015-11 VAL 13

VII 64 Replaced Concatenated TAS attribute with Fund Family attribute Bulletin No. 2015-XX 2015-11 VAL 2

VII 64E Created fail exceptions Bulletin No. 2015-XX 2015-11 VAL 2

VII 67E Deleted some pass exceptions Bulletin No. 2015-XX 2015-11 VAL 2

VII 69 Added USSGL/Fund Type restrictions for 412600/EG, 412700/EG, 412800/EG, 

412900/EG, 417100/EG, and 417200/EP

Bulletin No. 2015-XX 2015-11 VAL 2

VII 69E Added pass exceptions for USSGL accounts 411900, 412600, 412700, 412800, 

412900, 417100, and 417200

Bulletin No. 2015-XX 2015-11 VAL 2

VII 70E Added pass exception for TAS 011X5512 Bulletin No. 2015-XX 2015-11 VAL 13

VII 71 Added restriction for GTAS Fund Type attribute domain value "ET" with Authority 

Type Code attribute domain value "S" and revised title and description

Bulletin No. 2015-XX 2015-11 VAL 13

VII 71E Added pass exception for TAS 097X8164 Bulletin No. 2015-XX 2015-11 VAL 13

VII 73 Created to restrict the use of USSGL accounts 412600, 412800, and 412900 with 

Authority Type Code attribute domain value "P" on TAS with GTAS Fund Type 

attribute domain value "EG"

Bulletin No. 2015-XX 2015-11 VAL 2

VII 73E Created pass exceptions Bulletin No. 2015-XX 2015-11 VAL 2

VII 74 Created to limit the use of USSGL accounts 415700 and 439700 and Authority Type 

Code attribute domain value "P" on TAS with GTAS Fund Type attribute domain 

value "EG"

Bulletin No. 2015-XX 2015-11 VAL 18

VII 74E Created pass exceptions for TAS 012X1004 Bulletin No. 2015-XX 2015-11 VAL 18

VII Edits

Edit Number
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 6 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 21 Deleted closing group 435700 and added USSGL account 412100 to closing group 

438400

Bulletin No. 2015-XX 2015-11 EDIT 2

Bulletin No. 2015-XX

Part 2 Fiscal 2016

I USSGL Chart of Accounts:

I 405000 Added Bulletin No. 2015-XX 2016-01 COA 5

I 424000 Added Bulletin No. 2015-XX 2016-01 COA 5

I 436000 Added Bulletin No. 2015-XX 2016-01 COA 5

I 570005 Added Bulletin No. 2015-XX 2016-01 COA 23

I 615000 Added Bulletin No. 2015-XX 2016-01 COA 22

II USSGL Accounts and Definitions:

I 405000 Added Bulletin No. 2015-XX 2016-01 DEF 5

I 424000 Added Bulletin No. 2015-XX 2016-01 DEF 5

I 436000 Added Bulletin No. 2015-XX 2016-01 DEF 5

II 570005 Added Bulletin No. 2015-XX 2016-01 DEF 23

II 615000 Added Bulletin No. 2015-XX 2016-01 DEF 22

III USSGL Account Transactions:

III A213 Added Bulletin No. 2015-XX 2016-01 TC 5

III B402 Revised Bulletin No. 2015-XX 2016-01 TC 22

III C205 Added Bulletin No. 2015-XX 2016-01 TC 5

III F112 Revised Bulletin No. 2015-XX 2016-01 TC 5

III F147 Added Bulletin No. 2015-XX 2016-01 TC 5

III F148 Added Bulletin No. 2015-XX 2016-01 TC 5

III F336 Revised Bulletin No. 2015-XX 2016-01 TC 22

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 7 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Federal Non-Federal Code Deleted from USSGL accounts 151100, 151200, 151300, 151400, 151900, 152100, 

152200, 152300, 152400, 152500, 152600, 152700, 152900, 171100, 171200, 

171900, 172000, 173000, 173900, 174000, 174900, 175000, 175900, 181000, 

181900, 182000, 182900, 183000, 183200, 183900, 184000, 184900, 189000, and 

189900; Revised USSGL account 6500000 from "N" to "F/N"

November Bulletin 2016-02 ATT TBL 22

IV Trading Partner Agency 

Identifier

Added to USSGL account 650000 November Bulletin 2016-02 ATT TBL 22

IV Trading Partner Main 

Account Code

Added to USSGL account 650000 November Bulletin 2016-02 ATT TBL 22

USSGL

IV 214000 Revised Federal Non-Federal Code attribute domain values from "F/N" to "F/G/N". Bulletin No. 2015-XX 2016-01 ATT TBL 4

IV 405000 Added Bulletin No. 2015-XX 2016-01 ATT TBL 5

IV 415700 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET"

Bulletin No. 2015-XX 2016-01 ATT TBL 24

IV 424000 Added Bulletin No. 2015-XX 2016-01 ATT TBL 5

IV 439500 Revised Anticipated Indicator attribute domain value from "Y" to "N" Bulletin No. 2015-XX 2016-01 ATT TBL 2

IV 436000 Added Bulletin No. 2015-XX 2016-01 ATT TBL 5

IV 439700 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET"

Bulletin No. 2015-XX 2016-01 ATT TBL 24

IV 570005 Added Bulletin No. 2015-XX 2016-01 ATT TBL 23

IV 615000 Added Bulletin No. 2015-XX 2016-01 ATT TBL 22

IV 633000 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N".

Bulletin No. 2015-XX 2016-01 ATT TBL 4

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V USSGL Acct. Revised from "Assets With the Public" to "blank" Bulletin No. 2015-XX 2016-01 BS 21

V USSGL Acct. Revised from "Liabilities With the Public" to "blank" Bulletin No. 2015-XX 2016-01 BS 21

V Line

V 12 Revised Federal Non-Federal Code attribute domain value from "N" to "blank" for 

USSGL accounts 151100, 151200, 151300, 151400, 151900, 152100, 152200, 

152300, 152400, 152500, 152600, 152700, 152900, 154100, 154200, 154900, 

156100, 156900, 157100, 157200, 159100, and 159900

November Publication 2016-02 BS 22

V 13 Revised Federal Non-Federal Code attribute domain value from "N" to "blank" for 

USSGL accounts 171100, 171200, 171900, 172000, 173000, 173900, 174000, 

174900, 175000, 175900, 181000, 181900, 182000, 182900, 183000, 183200, 

183900, 184000, 184900, 189000, and 189900

November Publication 2016-02 BS 22
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 8 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 17 Revised Federal Non-Federal Code attribute domain value from "F" to "F/G" for 

USSGL account 214000

Bulletin No. 2015-XX 2016-01 BS 4

V 32 Added USSGL accounts 615000. Bulletin No. 2015-XX 2016-01 BS 22

V 32 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2016-01 BS 4

V 32 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N" for 

USSGL account 650000

November Publication 2016-02 BS 22

V 32 Added USSGL accounts 880100 ,880200 ,880300 ,and 880400. November Publication 2016-02 BS 22

V 33 Added USSGL accounts 615000. Bulletin No. 2015-XX 2016-01 BS 22

V 33 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2016-01 BS 4

V 33 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N" for 

USSGL account 650000

November Publication 2016-02 BS 22

V 33 Added USSGL accounts 880100 ,880200 ,880300 ,and 880400. November Publication 2016-02 BS 22

V Footnote

V None BS

Statement of Net Cost:

V Line

V 1 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2016-01 SNC 4

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 9 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1000 Added USSGL account 436000 Bulletin No. 2015-XX 2016-01 SBR 5

V 1020 Added USSGL account 436000 Bulletin No. 2015-XX 2016-01 SBR 5

V 1043 Added USSGL accounts 436000, 487200, and 497200 Bulletin No. 2015-XX 2016-01 SBR 5

V 1043 Added footnote “1” to USSGL account 429500 Bulletin No. 2015-XX 2016-01 SBR 2

V 1290 Added footnote “2” to USSGL accounts 404700, 416000, and 418300 Bulletin No. 2015-XX 2016-01 SBR 2

V 1290 Added USSGL accounts 405000 and 424000 Bulletin No. 2015-XX 2016-01 SBR 5

V 1290 Added footnote "7" to USSGL account 439500 Bulletin No. 2015-XX 2016-01 SBR 25

V 1290 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL accounts 415700 and 439700

Bulletin No. 2015-XX 2016-01 SBR 24

V 1490 Added footnote “1” to USSGL account 412600 Bulletin No. 2015-XX 2016-01 SBR 2

V 1490 Added USSGL account 439500 Bulletin No. 2015-XX 2016-01 SBR 5

V 1690 Added footnote "7" to USSGL account 439500 Bulletin No. 2015-XX 2016-01 SBR 25

V 1890 Added footnote “2” to USSGL account 416000 Bulletin No. 2015-XX 2016-01 SBR 2

V 1890 Added footnote "7" to USSGL account 439500 Bulletin No. 2015-XX 2016-01 SBR 25

V 1890 Deleted USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 SBR 5

V 4178 Revised line description to “Change in uncollected pymts, Fed sources” Bulletin No. 2015-XX 2016-01 SBR 5

V 4178 Added footnote "1" to USSGL accounts 422100, 422500, 425100, 428300, 428500, 

428600, and 428700

Bulletin No. 2015-XX 2016-01 SBR 2

V 4179 Added footnote “2” to USSGL accounts 404700 and 416000 Bulletin No. 2015-XX 2016-01 SBR 2

V Footnote

V 5 Revised "P&F" to "Schedule P" Bulletin No. 2015-XX 2016-01 SBR 5

V 6 Revised "P&F" to "Schedule P" Bulletin No. 2015-XX 2016-01 SBR 5

V 7 Added Bulletin No. 2015-XX 2016-01 SBR 25

SF 133: Report on Budget Execution and Budgetary Resources: 

V Column

V None SF 133

Line

V 1000 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1020 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1029 Revised line title to “Other balances withdrawn to Treasury (-)” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1029 Deleted USSGL accounts 435500, 435600, and 435700 Bulletin No. 2015-XX 2016-01 SF 133 5
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 10 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1030 Added new line “Other balances withdrawn to special or trust funds (-)” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1031 Revised line title to “Other balances not available (-)” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1031 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1031 Deleted USSGL accounts 439600 and 439900 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1032 Added new line “Refunds and recoveries temporarily precluded from obligation 

(special and trust funds) (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1033 Added new line “Recoveries of prior year paid obligations” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1041 Revised line title to “Anticipated recoveries of prior year unpaid and paid obligations” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1072 Revised line title to “Expired unobligated balance transfers between expired and 

unexpired accounts (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1089 Revised line title to “Other expired unobligated balances withdrawn to Treasury (-)” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1090 Added new line “Other expired unobligated balances withdrawn to special or trust 

funds (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1093 Added new line “Recoveries of prior year paid obligations in expired accounts” Bulletin No. 2015-XX 2016-01 SF 133 5

V 1099 Revised calculation line reference Bulletin No. 2015-XX 2016-01 SF 133 5

V 1134 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 1136 Added new line “Appropriations reduced by offsetting collections (collected) or 

offsetting receipts (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1153 Added new line “Anticipated reductions to appropriations by offsetting collections or 

offsetting receipts (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1160 Revised calculation line reference Bulletin No. 2015-XX 2016-01 SF 133 5

V 1203 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 415700

Bulletin No. 2015-XX 2016-01 SF 133 24

V 1234 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 1234 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 439700

Bulletin No. 2015-XX 2016-01 SF 133 24

V 1423 Added new line “Borrowing authority precluded from obligation (limitation on 

obligations) (-)”

Bulletin No. 2015-XX 2016-01 SF 133 5

V 1522 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 1622 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 1700 Deleted USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1725 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 1800 Deleted USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 SF 133 5

V 1824 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 SF 133 25

V 4053 Revised line title to “Recoveries of prior paid obligations, unexpired accounts” Bulletin No. 2015-XX 2016-01 SF 133 5

V 4053 Added USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 SF 133 5

V 4053 Deleted USSGL accounts 404700, 406000, 407000, 416000, 421000, and 421500 Bulletin No. 2015-XX 2016-01 SF 133 5

V 4054 Added new line “Recoveries of prior paid obligations, expired accounts” Bulletin No. 2015-XX 2016-01 SF 133 5
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 11 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4055 Added new line “Anticipated offsetting collections (+ or -)” Bulletin No. 2015-XX 2016-01 SF 133 5

V 4060 Revised calculation line reference Bulletin No. 2015-XX 2016-01 SF 133 5

V 4143 Revised line title to “Recoveries of prior paid obligations, unexpired accounts” Bulletin No. 2015-XX 2016-01 SF 133 5

V 4143 Added USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 SF 133 5

V 4143 Deleted USSGL accounts 404700, 406000, 407000, 416000, 421000, and 421500 Bulletin No. 2015-XX 2016-01 SF 133 5

V 4144 Added new line “Recoveries of prior paid obligations, expired accounts” Bulletin No. 2015-XX 2016-01 SF 133 5

V 4145 Revised line number from 4143 to 4145 Bulletin No. 2015-XX 2016-01 SF 133 5

V 4150 Revised calculation line reference Bulletin No. 2015-XX 2016-01 SF 133 5

V Footnote

V 1 Revised reference of “P&F” to “Schedule P” Bulletin No. 2015-XX 2016-01 SF 133 5

V 5 Added Bulletin No. 2015-XX 2016-01 SF 133 25

Program and Financing Schedule (Schedule P)

V Column

V None Schedule P

V Line

V Crosswalk Title Change Revised title of crosswalk from “(P&F)” to “Schedule P” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1000 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1020 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1029 Revised line title to “Other balances withdrawn to Treasury (-)” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1029 Deleted USSGL accounts 435500, 435600, and 435700 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1030 Added new line “Other balances withdrawn to special or trust funds (-)” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1031 Revised line title to “Other balances not available (-)” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1031 Added proposed USSGL account 436000 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1031 Deleted USSGL accounts 439600 and 439900 Bulletin No. 2015-XX 2016-01 Schedule P 5

V

1032 Added new line “Refunds and recoveries temporarily precluded from obligation 

(special and trust funds) (-)”

Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1033 Added new line “Recoveries of prior year paid obligations” Bulletin No. 2015-XX 2016-01 Schedule P 5

V

1034 Added new line “Adjustment for unobligated balances used to liquidate deficiencies (-

)”

Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1134 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V

1203 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 415700

Bulletin No. 2015-XX 2016-01 Schedule P 24

V 1234 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V

1234 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to 

"EG/ES/ET" for USSGL account 439700

Bulletin No. 2015-XX 2016-01 Schedule P 24
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 12 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1423 Added new line “Borrowing authority precluded from obligation (limitation on 

obligations) (-)”

Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1440 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1522 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V 1622 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V 1700 Deleted USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1725 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V 1800 Deleted USSGL accounts 487200 and 497200 Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1824 Revised footnote from "2" to "5" for USSGL account 439500 Bulletin No. 2015-XX 2016-01 Schedule P 25

V 1900 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 1930 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4053 Added new line “Recoveries of prior paid obligations, unexpired accounts” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4060 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4070 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4090 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4143 Added new line “Recoveries of prior paid obligations, unexpired accounts” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4150 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 4160 Revised calculation reference to include new line Bulletin No. 2015-XX 2016-01 Schedule P 5

V 5103 Added new line “Unexpired unavailable balance, SOY: Fulfilled purpose” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 5104 Added new line “Unexpired unavailable balance, EOY: Fulfilled purpose” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 7012 Revised line title to “Budgetary resources used to liquidate deficiencies” Bulletin No. 2015-XX 2016-01 Schedule P 5

V Footnote

V 1 Revised “P&F” reference to “Schedule P” Bulletin No. 2015-XX 2016-01 Schedule P 5

V 5 Added Bulletin No. 2015-XX 2016-01 Schedule P 25

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 2.5 Revised Federal Non-Federal Code attribute domain value from "N" to "blank" for 

USSGL accounts 151100, 151200, 151300, 151400, 151900, 152100, 152200, 

152300, 152400, 152500, 152600, 152700, 152900, 154100, 154200, 154900, 

156100, 156900, 157100, 157200, 159100, and 159900

November Bulletin 2016-02 RBS 22

VI 2.6 Revised Federal Non-Federal Code attribute domain value from "N" to "blank" for 

USSGL accounts 171100, 171200, 171900, 172000, 173000, 173900, 174000, 

174900, 175000, 175900, 181000, 181900, 182000, 182900, 183000, 183200, 

183900, 184000, 184900, 189000, and 189900

November Bulletin 2016-02 RBS 22
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 13 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3.5 Deleted USSGL accounts 134000 and 134100;Revised Line Title November Bulletin 2016-02 RBS 3

VI 3.6(new) Added November Bulletin 2016-02 RBS 3

VI 3.6(old) Revised line number from 3.6 to 3.7. November Bulletin 2016-02 RBS 3

VI 3.7(old) Revised line number from 3.7 to 3.8. November Bulletin 2016-02 RBS 3

VI 3.8(old) Revised line number from 3.8 to 3.9. November Bulletin 2016-02 RBS 3

VI 3.9(old) Revised line number from 3.9 to 3.10. November Bulletin 2016-02 RBS 3

VI 3.10(old) Revised line number from 3.10 to 3.11. November Bulletin 2016-02 RBS 3

VI 3.11(old) Revised line number from 3.11 to 3.12. November Bulletin 2016-02 RBS 3

VI 3.12(old) Revised line number from 3.12 to 3.13. November Bulletin 2016-02 RBS 3

VI 3.13(old) Revised line number from 3.13 to 3.14. November Bulletin 2016-02 RBS 3

VI 3.14(new) Revised line calculation from "This line is calculated. Equals sum of lines 3.1 through 

3.12" to "This line is calculated. Equals sum of lines 3.1 through 3.13"

November Bulletin 2016-02 RBS 3

VI 4 Revised line calculation from "This line is calculated. Equals sum of lines 2.10 and 

3.13" to "This line is calculated. Equals sum of lines 2.10 and 3.14" 

November Bulletin 2016-02 RBS 3

VI 6.3 Revised line title Bulletin No. 2015-XX 2016-01 RBS 3

VI 7.4 Deleted USSGL accounts 134000 and 134100;Revised Line Title November Bulletin 2016-02 RBS 3

VI 7.5(new) Added November Bulletin 2016-02 RBS 3

VI 7.5(old) Revised line number from 7.5 to 7.6. November Bulletin 2016-02 RBS 3

VI 7.6(old) Revised line number from 7.6 to 7.7. November Bulletin 2016-02 RBS 3

VI 7.7(old) Revised line number from 7.7 to 7.8. November Bulletin 2016-02 RBS 3

VI 7.8(old) Revised line number from 7.8 to 7.9. November Bulletin 2016-02 RBS 3

VI 7.9(old) Revised line number from 7.9 to 7.10. November Bulletin 2016-02 RBS 3

VI 7.10(old) Revised line number from 7.10 to 7.11. November Bulletin 2016-02 RBS 3

VI 7.11(new) Added USSGL account 214000 November Bulletin 2016-03 RBS 4

VI 7.11(old) Revised line number from 7.11 to 7.12. November Bulletin 2016-02 RBS 3

VI 7.12(old) Revised line number from 7.12 to 7.13. November Bulletin 2016-02 RBS 3

VI 7.13(old) Revised line number from 7.13 to 7.14. November Bulletin 2016-02 RBS 3

VI 7.14(new) Revised line calculation from "This line is calculated. Equals sum of lines 7.1 through 

7.12" to "This line is calculated. Equals sum of lines 7.1 through 7.13"

November Bulletin 2016-02 RBS 3

VI 8 Revised line calculation from "This line is calculated. Equals sum of lines 6.10 and 

7.13" to "This line is calculated. Equals sum of lines 6.10 and 7.14"

November Bulletin 2016-02 RBS 3

VI 9.1 Added USSGL accounts 615000. Bulletin No. 2015-XX 2016-01 RBS 22

VI 9.1 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2016-01 RBS 4

VI 9.1 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N" for 

USSGL account 650000

November Bulletin 2016-02 RBS 22

VI 9.1 Added USSGL accounts 880100 ,880200 ,880300 ,and 880400. November Bulletin 2016-02 RBS 22

VI 9.2 Added USSGL accounts 615000. Bulletin No. 2015-XX 2016-01 RBS 22

VI 9.2 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to 

"F/G/N" for USSGL account 633000

Bulletin No. 2015-XX 2016-01 RBS 4
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 14 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 9.2 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N" for 

USSGL account 650000

November Bulletin 2016-02 RBS 22

VI 9.2 Added USSGL accounts 880100 ,880200 ,880300 ,and 880400. November Bulletin 2016-02 RBS 22

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 7.7 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "G" for 

USSGL account 633000

Bulletin No. 2015-XX 2016-01 RSNC 4

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI None RSCNP

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2016 Reporting

VII Validations

Validation Number

VII 21E Deleted pass exceptions for USSGL accounts 412600, 412700, 412800, 412900, 

417100, and 417200

Bulletin No. 2015-XX 2016-01 VAL 2

VII 37 Added USSGL accounts 424000 and 439500 and revised title and description. Bulletin No. 2015-XX 2016-01 VAL 18

VII 44 Added USSGL account 436000 Bulletin No. 2015-XX 2016-01 VAL 18

VII 55E Updated pass exceptions. Bulletin No. 2015-XX 2016-01 VAL 13

VII 64 Replaced Concatenated TAS attribute with Fund Family attribute Bulletin No. 2015-XX 2016-01 VAL 2

VII 64E Created fail exceptions Bulletin No. 2015-XX 2016-01 VAL 2

VII 67E Deleted some pass exceptions Bulletin No. 2015-XX 2016-01 VAL 2

VII 69 Added USSGL/Fund Type restrictions for 412600/EG, 412700/EG, 412800/EG, 

412900/EG, 417100/EG, and 417200/EP

Bulletin No. 2015-XX 2016-01 VAL 2

VII 69E Added pass exceptions for USSGL accounts 411900, 412600, 412700, 412800, 

412900, 417100, and 417200

Bulletin No. 2015-XX 2016-01 VAL 2

VII 70E Added pass exception for TAS 011X5512 Bulletin No. 2015-XX 2016-01 VAL 13

VII 71 Added restriction for GTAS Fund Type attribute domain value "ET" with Authority 

Type Code attribute domain value "S" and revised title and description

Bulletin No. 2015-XX 2016-01 VAL 13
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT - 15 IRC Handouts 8-6-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 71E Added pass exception for TAS 097X8164 Bulletin No. 2015-XX 2016-01 VAL 13

VII 73 Created to restrict the use of USSGL accounts 412600, 412800, and 412900 with 

Authority Type Code attribute domain value "P" on TAS with Fund Type "EG"

Bulletin No. 2015-XX 2016-01 VAL 2

VII 73E Created pass exceptions Bulletin No. 2015-XX 2016-01 VAL 2

VII 74 Created to limit the use of USSGL accounts 415700 and 439700 and Authority Type 

Code attribute domain value "P" on TAS with GTAS Fund Type attribute domain 

value "EG"

Bulletin No. 2015-XX 2016-01 VAL 18

VII 74E Created pass exceptions for TAS 012X1004 Bulletin No. 2015-XX 2016-01 VAL 18

VII Edits

Edit Number

VII 2 Added SF133 Lines 1030, 1032, 1033, 1136, 1153, and 1423 to the left side of the Bulletin No. 2015-XX 2016-01 EDIT 18

VII 3 Added USSGL account 436000 Bulletin No. 2015-XX 2016-01 EDIT 18

VII 21 Added closing group 436000; Deleted closing group 435700 and added USSGL 

account 412100 to closing group 438400

Bulletin No. 2015-XX 2016-01 EDIT 18

VII 23 Added USSGL accounts 570005 and 615000 Bulletin No. 2015-XX 2016-01 EDIT 18

VII 24 Added USSGL accounts 405000, 424000, and 436000 Bulletin No. 2015-XX 2016-01 EDIT 18

VII 45 Added USSGL accounts 570005 and 615000 to closing group 331000 Bulletin No. 2015-XX 2016-01 EDIT 18
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT-16 IRC Handouts 8-6-15

ADDITIONAL INFORMATION:

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 1 of the TFM 2-4700.

4 This change was due to a change to Appendix 7 of the TFM 2-4700.

5 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

6 Revised domain values for Department of Agriculture and Department of Housing and Urban Development. TAS 012X4158 and 086x4587 are the only TAS that can report the next fiscal 

year credit cohort.

7 Revised USSGL account definition to clarify the use for receivables/payables resulting from the accretion of original issue discount resulting from the issuance of Black Lung Disability 

Trust Fund obligations.

8 New USSGL account needed for Funds Held Outside of Treasury - Non-Budgetary, change to Account Title for USSGL account 113000 to state Budgetary at the end of the Account title. 

Update existing Account Transactions for new USSGL account and change to Account Title.

9 Per OMB, DOT has sequestered mandatory spending authority with Special Fund 069-X-5423. 

10 To pair Accrued Interest Payable USSGL structure to Interest Receivable USSGL structure.

11 Updated definition to remove references to the General Fund and the "G" Federal Non-Federal Attribute Domain Value.

12 Annual update to incorporate new Fiscal Years in GTAS.

13 Change required because OMB/Treasury deemed TAS exception to established validation.

14 Per the request of the General Fund, the Non-Federal represents Fund Balance with Treasury liability for Fiduciary TAS.

15 HHS/CMS has a need to use USSGL account 415700 with a PYA of “P” for two non-revolving trust funds. 

16 Added Reporting Type Code attribute to indicate Dedicated Collections or Undesignated activity (non-fiduciary). 

17 Revised USSGL title and definition to accurately describe the use of this USSGL account.

18 Required because of the creation, deletion, or change of a USSGL account.
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2015-XX DRAFT-17 IRC Handouts 8-6-15

ADDITIONAL INFORMATION:

19 Added Transaction Code per update to the scenario title, "Guide for Basic Accounting and Reporting Treasury Forfeiture Fund Effective Fiscal Year 2015."

20 Technical change to replace "FMS" with "Bureau of the Fiscal Service" or to remove any reference to "FMS"

21 Change needed to be in compliance with OMB Circular No. A-136.

22 Change needed to follow Intragovernmental Capital Asset Buy/Sell Transactions scenario.

23 Added to allow General Fund to properly account for and eliminate intragovernmental transactions (IGT).

24 Per OMB, NRCS TAFS 12X1004 is a need to report USSGL accounts 415700 and 439700 

25 New footnote needed for USSGL accounts that must have a zero balance for the yearend preclosing trial balance