U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 1 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-06

Part 1 Fiscal 2018

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 None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 2 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

V Line

V None

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:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 3 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

None VAL

VII Edits

Edit Number

None EDIT

Bulletin No. 2019-06

Part 2 Fiscal 2019

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:

IV Attribute

IV BEA Category Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 ATT TBL 1

IV Reimbursable Flag Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 ATT TBL 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 4 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 5 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1290 Revised Authority Type Code attribute domain values from "P/S" to "P" for USSGL 

accounts 416600 and 416700

Bulletin No. 2019-06 2019-06 SBR 2

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

account 416600 and from "D" to "D/C" for USSGL account 416700

Bulletin No. 2019-06 2019-06 SBR 2

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 BEA Category Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Financing Account Code Revised Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V GTAS Fund Type Code Revised Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Reimbursable Flag Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Line

V 1201 Revised Fund Type Code attribute domain values from "EG/ET" to "ET" for USSGL 

account 412800

Bulletin No. 2019-06 2019-03 SF 133/Schedule P 2

V 1274 Added USSGL account 439200 with GTAS Fund Type Code attribute "EG" Bulletin No. 2019-06 2019-02 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 7.1 Deleted USSGL account 299100 Bulletin No. 2019-06 2019-06 RBS 2

VI 7.7 Added USSGL account 299100 Bulletin No. 2019-06 2019-06 RBS 2

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

DRAFT 6 IRC Handouts 02 14 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI 6.8 Revised Reporting Type Code attribute domain values from "U" to "E/U" for USSGL 

account 571300

Bulletin No. 2019-06 2019-03 RSOCNP 2

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII 52E Added pass exceptions for multiple DHHS TAS Bulletin No. 2019-06 2019-03 VAL 6

VII 69E Added pass exception for TAS 480 X 5589 Bulletin No. 2019-06 2019-03 VAL 6

VII Edits

VII Edit Number

VII 2 Added SF133 Line 1424 to the left side Bulletin No. 2019-06 2019-06 EDIT 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 DRAFT 7 IRC Handouts 02 14 19

Bulletin No. 2019-06

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 7 of the TFM 2-4700.

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

5 Revised Credit Cohort attribute domain values to add next fiscal year.

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

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

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

10 This change is needed for the GFRS to GTAS conversion. 

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 Changes required per implementation of new scenarios "Custodial Activity Collected on Behalf of a Federal Entity Other than the General Fund of the U.S. Government Exchange and 

Nonexchange. TFM 2-4700 Appendix 7 will be updated in May 2019 to reflect the updates to reciprocal categories and thus the corresponding lines on the reclassified statement 

crosswalks.

13 Revised and/or created for continuing resolution guidance.

14 Updating validation due to the end of the phase-in period.

15 Revised to provide clarification of calculation line.

16 Changes required per implementation of "SFFAS 51 Insurance Liability USSGL Accounts - IRC Handout"

17 Changes required per implementation of new scenario "Gain and Losses on Foreign Currency Fluctuations".

18 Changed is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

19 Change required because of the pending removal of specific validation types.