U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 1 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2020-08

Part 1 Fiscal 2019

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and 

Emergency Item 5" to "F - Emergency PL 116-26"

Bulletin No. 2020-08 2019-11 ADR

IV Added attribute domain value "I - Disaster and Emergency Item 9" Bulletin No. 2020-08 2019-11 ADR

IV Added attribute domain value "J - Disaster and Emergency Item 10" Bulletin No. 2020-08 2019-11 ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and 

Emergency Item 5" to "F - Emergency PL 116-26"

Bulletin No. 2020-08 2019-11 ATT TBL

IV DEFC Added attribute domain value "I - Disaster and Emergency Item 9" Bulletin No. 2020-08 2019-11 ATT TBL

IV DEFC Added attribute domain value "J - Disaster and Emergency Item 10" Bulletin No. 2020-08 2019-11 ATT TBL

USSGL

IV Authority Type Code Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100, 

417200, and 417300.

Bulletin No. 2020-08 2019-11 ATT TBL

IV 415100 Revised Reimbursable Flag attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2019-12 ATT TBL

IV 415200 Revised Reimbursable Flag attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2019-12 ATT TBL

IV 417590 Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M" Bulletin No. 2020-08 2019-12 ATT TBL

IV 417690 Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M" Bulletin No. 2020-08 2019-12 ATT TBL

IV 435000 Revised Reimbursable Flag attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2019-12 ATT TBL

IV 435190 Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M" Bulletin No. 2020-08 2019-12 ATT TBL

IV 438500 Revised TAS Status Code attribute domain value from "E" to "U/E"; Revised TAS 

Status Transitioning Code attribute domain value from "K" to "X/K/N"; Revised 

GTAS Fund Type Code attribute domain value from "EG" to "EG/ET"

Bulletin No. 2020-08 2019-11 ATT TBL

IV 438500 Revised GTAS Fund Type Code attribute domain value from "EG/ET" to 

"EG/ER/ES/ET"

Bulletin No. 2020-08 2019-12 ATT TBL

IV 439190 Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M" Bulletin No. 2020-08 2019-12 ATT TBL
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 2 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1051 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2019-11 SBR 1

V 1051 Added USSGL account 438500 with Fund Type attribute domain value "ER/ES" Bulletin No. 2020-08 2019-12 SBR 1

V 1290 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2019-11 SBR 1

V 1890 Added Authority Type Code attribute domain value “S” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2019-11 SBR 1

V Footnote
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 3 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 1000 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100 and 

417200

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1010 Added USSGL account 419000 with BEA Category Code attribute domain value "M" and Fund 

Type attribute domain value "EP"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1011 Revised Reimbursable Flag attribute domain value from "D" to "R" for USSGL account 419000 

with Fund Type attribute domain value "EP"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1020 Added USSGL account 413700 with BEA Category Code “D”; Added Authority Type attribute 

domain value “P/S” to USSGL accounts 417100, 417200, and 417300 ; Revised TAS Status 

Transitioning Code attribute domain value from "N" to "X/N" for USSGL account 426600 with 

Fund Type attribute domain value "EG"

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1022

Added USSGL account 415200 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1029

Added USSGL account 435000 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1035 Added footnote 5 to USSGL account 439501 Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1038

Added USSGL account 438500 with Fund Type attribute domain value “ET”; Add USSGL Acct 

438500 with Authority Type "S", BEA Cat "D", TAS Status "U", with Fund Type "EG"

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1038

Added USSGL account 438500 with Fund Type attribute domain value "ER/ES"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1060 Added Authority Type Code attribute domain value “P/S” to USSGL account 417100 Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1080 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1100 Added USSGL account 439100 with "E" TAS Status; Added USSGL account 411900 with 

Debit/Credit Indicator attribute domain value "C"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1102 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account 

438400

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1103 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account 

438400

Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1120 Added Authority Type Code attribute domain value “P” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1121 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1203 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1220 Added Authority Type Code attribute domain value “P” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 4 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1221 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1700 Added USSGL account 427700 with Fund Type attribute domain value “EP/ER”; Revised the 

133 TAS Status from “U” to “U/E” and the Trans Code from “N” to “X/K/N” for USSGL account 

426100 with Reimbursable Flag “R”; 

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1711 Added Authority Type Code attribute domain value “S” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1720 Added USSGL account 415100 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1723 Deleted USSGL account 438300 with Reimbursable Flag attribute domain value “R” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1800

Revised Fund Type attribute domain value from "EP" to "ER/EP" for USSGL account 426600 

with Trans Code attribute domain value "N"; Revised 133 TAS Status attribute domain value 

from "U" to "U/E" and Trans Code attribute domain value from "N" to "X/K/N" and footnote 

from "6" to "7" for USSGL account 425500 with Fund Type attribute domain value "EP"; 

Deleted Fund Type attribute domain value "EP/ER" from USSGL Account 426600 with Trans 

Code attribute domain value "X/K/N " and Reimbursable Flag attribute domain value "R"; 

Revised Fund Type Code attribute domain value from “EP” to “EP/ER” for USSGL account 

427700 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1801 Revised footnote from "1/6" to "1/7" for USSGL account 422500 with Fund Type “EP” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1810 Added Authority Type Code attribute domain value “S” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 1820 Added USSGL account 415100 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2019-12 SF 133/Schedule P 1

V 1952 Added Authority Type Code attribute domain value “P/S” to USSGL account 417100 Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 3060 Revised footnote from 6 to 7 for USSGL account 422500 with Fund Type “EP” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 3070 Revised footnote from "1, 6" to "1, 7" for USSGL account 422500 with Fund Type “EP” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 3090 Revised footnote from 6 to 7 for USSGL account 422500 with Fund Type “EP” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4030

Added USSGL account 427700 with Fund Type attribute domain value “EP/ER” 

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4033 Revised the 133 TAS Status from “U” to “U/E” and the Trans Code from “N” to “X/K/N” for 

USSGL account 426100 with Reimbursable Flag “R”

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4050 Added USSGL account 422500 with Fund Type attribute domain value “EP” Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4052

Added USSGL account 426100 with Reimbursable Flag attribute domain value “R”

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4120 Revised 133 TAS Status attribute domain value from “U” to “U/E” and Trans Code attribute 

domain value from “N” to “X/K/N” and footnote from "6" to "7" for USSGL account 425500 

with Fund Type attribute domain value "EP"; Revised Fund Type Code attribute domain value 

from “EP” to “EP/ER” for USSGL account 427700 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

V 4123 Revised Fund Type attribute domain value from "EG/EP/ER" to "EG" for USSGL account 

426600 with Reimbursable Flag attribute domain value "R" and "Financing Account Code 

attribute domain value "N"; Revised the Fund Type attribute domain value from "EP" to 

"EP/ER" for USSGL account 426600 with Financing Account Code attribute domain value 

"G/N"

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 5 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4142 Added USSGL account 425500 with Fund Type attribute domain value “EP”; Deleted Fund 

Type attribute domain value "ER" from USSGL account 426600 with Reimbursable Flag 

attribute domain value "R" 

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

Bulletin No. 2020-08 2019-11 SF 133/Schedule P 1

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 014 069 X 0500 006 Bulletin No. 2020-08 2019-10 VAL 6

VII 38E Added pass exception for TAS 069 2012 2013 0143 000 Bulletin No. 2020-08 2019-12 VAL 6

VII 44 Added USSGL account 439730 Bulletin No. 2020-08 2019-11 VAL 1

VII 44E Added pass exceptions for DoI TAS Bulletin No. 2020-08 2019-11 VAL 6

VII 44E Added pass exceptions for DoI TAS Bulletin No. 2020-08 2019-12 VAL

VII 51E Added pass exceptions for HUD and DoD TAS Bulletin No. 2020-08 2019-12 VAL 6

VII 65E Added pass exception for Fund Family 014 2240 Bulletin No. 2020-08 2019-12 VAL 6

VII 70E Added pass exception for TAS 020 20192020 5445 000 Bulletin No. 2020-08 2019-12 VAL 6

VII 71E Added pass exceptions for TAS 069 X 8106 000 Bulletin No. 2020-08 2019-10 VAL 6

VII 71E Added pass exceptions for TAS 069 X 8107 000 Bulletin No. 2020-08 2019-11 VAL

VII 74E Added pass exceptions for HHS TAS Bulletin No. 2020-08 2019-12 VAL 6

VII 82E Added pass exception for TAS 075 X 8175 000 Bulletin No. 2020-08 2019-12 VAL 6

VII 90 Added DEF Codeds "I" and "J" Bulletin No. 2020-08 2019-11 VAL 1

VII 94E Added pass exceptions for DoI TAS Bulletin No. 2020-08 2019-10 VAL 6

VII 99 Removed USSGL account 438300 Bulletin No. 2020-08 2019-12 VAL 1

VII 99E Added pass exception for TAS 075 X 0600 000 with USSGL account 438200 Bulletin No. 2020-08 2019-09 VAL 6

VII 99E Added pass exception for TAS 013 20122022 4358 000 with USSGL account 425500 Bulletin No. 2020-08 2019-10 VAL 6

VII 99E Added pass exceptions for multiple USSGL accounts and removed pass exception for 

USSGL account 438300

Bulletin No. 2020-08 2019-11 VAL 6

VII 99E Added pass exceptions for multiple USSGL accounts Bulletin No. 2020-08 2019-12 VAL 6

VII 105 Created validation to restrict the use of USSGL account 438500 on unexpired TAS Bulletin No. 2020-08 2019-11 VAL 1

VII 105E Added pass exceptions Bulletin No. 2020-08 2019-11 VAL 6

VII Edits

Edit Number

VII 4 Added Authority Type Codes "P" and "S" for USSGL accounts 417100 and 417200 

and Authority Type Code "P" for USSGL account 439701; Removed USSGL account 

435400.

Bulletin No. 2020-08 2019-12 EDIT 8

VII 68 Added BETC "SRRTYEDR" Bulletin No. 2020-08 2019-12 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 6 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2020-08

Part 2 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None COA

III USSGL Account Transactions:

III C428 Revised Bulletin No. 2020-08 2019-11 TC 7

III B417 Added Bulletin No. 2020-08 2019-11 TC 7

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and 

Emergency Item 5" to "F - Emergency PL 116-26"

Bulletin No. 2020-08 2020-01 ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and 

Emergency Item 5" to "F - Emergency PL 116-26"

Bulletin No. 2020-08 2020-01 ATT TBL

IV DEFC Added attribute domain value "I - Disaster and Emergency Item 9" Bulletin No. 2020-08 2020-01 ATT TBL

IV DEFC Added attribute domain value "J - Disaster and Emergency Item 10" Bulletin No. 2020-08 2020-01 ATT TBL

USSGL

IV Authority Type Code Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100, 

417200, and 417300.

Bulletin No. 2020-08 2020-01 ATT TBL

IV 415100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2020-01 ATT TBL

IV 415200 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2020-01 ATT TBL

IV 417590 Revised BEA Category Indicator attribute domain value from "D" or "D/M" Bulletin No. 2020-08 2020-01 ATT TBL

IV 417690 Revised BEA Category Indicator attribute domain value from "D" or "D/M" Bulletin No. 2020-08 2020-01 ATT TBL

IV 422500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2020-01 ATT TBL

IV 425500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2020-08 2020-01 ATT TBL

IV 435190 Revised BEA Category Indicator attribute domain value from "D" or "D/M" Bulletin No. 2020-08 2020-01 ATT TBL

IV 438500 Revised TAS Status Code attribute domain value from "E" to "U/E"; Revised TAS 

Status Transitioning Code attribute domain value from "K" to "X/K/N"; Revised 

GTAS Fund Type Code from "EG" to "EG/ET"

Bulletin No. 2020-08 2020-01 ATT TBL

IV 439190 Revised BEA Category Indicator attribute domain value from "D" or "D/M" Bulletin No. 2020-08 2020-01 ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 7 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1051 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2020-01 SBR 1

V 1290 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2020-01 SBR 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 8 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1890 Added Authority Type Code attribute domain value “S” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2020-01 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

V Line

V 1000 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100 and 

417200

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1010 Added USSGL account 419000 with BEA Category Code attribute domain value "M" and Fund 

Type attribute domain value "EP"

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1011 Revised Reimbursable Flag attribute domain value from "D" to "R" for USSGL account 419000 

with Fund Type attribute domain value "EP"

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1020 Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100, 417200, 

and 417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1022 Added USSGL account 415200 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1035 Added footnote 5 to USSGL account 439501 Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1038 Added USSGL account 438500 with Fund Type attribute domain value "ET" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1060 Added Authority Type Code attribute domain value “P/S” to USSGL account 417100 Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1080 Added Authority Type Code attribute domain value “P/S” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1102 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account 

438400

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1103 Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account 

438400

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1120 Added Authority Type Code attribute domain value “P” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1121 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1203 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100, 417200 

and 417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1220 Added Authority Type Code attribute domain value “P” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1221 Added Authority Type Code attribute domain value “P” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1700 Added USSGL account 427700 with Fund Type attribute domain value “EP/ER”; Revised the 

133 TAS Status from “U” to “U/E” and the Trans Code from “N” to “X/K/N” for USSGL account 

426100 with Reimbursable Flag “R”; 

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1711 Added Authority Type Code attribute domain value “S” to USSGL accounts 417100 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1720 Added USSGL account 415100 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 9 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1723 Deleted USSGL account 438300 with Reimbursable Flag attribute domain value “R” Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1800

Added Fund Type attribute domain value "ER" to USSGL account 426600 with Trans Code 

attribute domain value "N"; Added USSGL account 425500 with Reimbursable Flag attribute 

domain value "R"; Revised Fund Type Code attribute domain value from “EP” to “EP/ER” for 

USSGL account 427700 with Reimbursable Flag attribute domain value "R"; Deleted Fund 

Type attribute domain value "EP/ER" from USSGL Account 426600 with Trans Code attribute 

domain value "X/K/N " and Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1801 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1810 Added Authority Type Code attribute domain value “S” to USSGL accounts 417200 and 

417300

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1820 Added USSGL account 415100 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 1952 Added Authority Type Code attribute domain value “P/S” to USSGL account 417100 Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 3060 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 3070 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 3090 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4030 Added USSGL account 427700 with Fund Type attribute domain value “EP/ER” Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4033 Revised the TAS Status from “U” to “U/E” and the Trans Code from “N” to “X/K/N” for USSGL 

account 426100 with Reimbursable Flag “R”

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4050 Added USSGL account 422500 with Fund Type attribute domain value “EP” Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4052

Added USSGL account 426100 with Reimbursable Flag attribute domain value “R”

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4120

Added USSGL account 425500 with Reimbursable Flag attribute domain value "R"; Revised 

Fund Type Code attribute domain value from “EP” to “EP/ER” for USSGL account 427700

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4123 Revised Fund Type attribute domain value from "EG/EP/ER" to "EG" for USSGL account 

426600 with Trans Code attribute domain value "X/K/N"; Revised Fund Type attribute 

domain value from "EP" to "EP/ER" for USSGL account 426600 with Trans Code attribute 

domain value "N"

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 4142 Added USSGL account 425500 with Fund Type attribute domain value “EP”; Deleted Fund 

Type attribute domain value "ER" from USSGL account 426600 with Reimbursable Flag 

attribute domain value "R" 

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 5311 Added Authority Type attribute domain value "P/S" to USSGL accounts 417100 and 

417200

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 5313 Added Authority Type attribute domain value "P/S" to USSGL accounts 417100 and 

417200

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V 5314 Added Authority Type attribute domain value "P/S" to USSGL accounts 417100 and 

417200

Bulletin No. 2020-08 2020-01 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 10 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII 44 Added USSGL account 439730 Bulletin No. 2020-08 2020-01 VAL 1

VII 44E Added pass exceptions for DoI TAS Bulletin No. 2020-08 2020-01 VAL 6

VII 65E Added pass exception for Fund Family 014 2240 Bulletin No. 2020-08 2020-01 VAL 6

VII 70E Added pass exception for TAS 020 20192020 5445 000 Bulletin No. 2020-08 2020-01 VAL 6

VII 71E Added pass exceptions for DoT TAS Bulletin No. 2020-08 2020-01 VAL 6

VII 74E Added pass exceptions for HHS TAS Bulletin No. 2020-08 2020-01 VAL 6

VII 82E Added pass exception for TAS 075 X 8175 000 Bulletin No. 2020-08 2020-01 VAL 6

VII 90 Added DEF Codes "I" and "J" Bulletin No. 2020-08 2020-01 VAL 1

VII 94E Added pass exceptions for DoI TAS Bulletin No. 2020-08 2020-01 VAL 6

VII 99 Added USSGL accounts 422500 and 425500; Removed USSGL account 438300 Bulletin No. 2020-08 2020-01 VAL 1

VII 99E Added pass exceptions for multiple USSGL accounts and removed pass exception for 

USSGL account 438300

Bulletin No. 2020-08 2020-01

VAL

6

VII Edits

VII Edit Number

VII 4 Added Authority Type Codes "P" and "S" for USSGL accounts 417100 and 417200 

and Authority Type Code "P" for USSGL account 439701; Removed USSGL account 

435400.

Bulletin No. 2020-08 2020-01 EDIT 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

DRAFT 11 IRC Handouts 12 05 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 21 Added Authority Type Codes "P" and "S" for USSGL account 417300 Bulletin No. 2020-08 2020-01 EDIT 8

VII 68 Added BETC "SRRTYEDR" Bulletin No. 2020-08 2020-01 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

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 3 of the TFM Volume 1, Part 2, Chapter 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 followin

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.13 This change is needed due to the passage of PL 116-20.14 Updates required to provide clarification to agencies when reporting custodial activity.15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

Bulletin No. 2020-08

DRAFT 12 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2020-08

16 Revised domain values to add next fiscal year.17 Change is related to GTAS code changes or enhancements.18 Changes related to addition of new RC 31 and RC 3219 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

Bulletin No. 2020-08

DRAFT 13