U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 1 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2016-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 Credit Cohort Year Added domain "1001 OPIC Working Capital" Bulletin No. 2016-02 2015-12 ADR 26

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added domain "1001 OPIC Working Capital" Bulletin No. 2016-02 2015-12 ATT TBL 26

USSGL

IV 439100 Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER" to 

"EG/EM/EP/ER"

Bulletin No. 2016-02 2015-12 ATT TBL 28

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 2 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

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

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1290 Revised GTAS Fund Type Code Attribute domain value from “ES” to “ES/ET” for 

USSGL account 415100

Bulletin No. 2016-02 2015-12 SBR 27
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 3 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1290 Added a row with GTAS Fund Type Code Attribute domain value “EM” for USSGL 

account 439100

Bulletin No. 2016-02 2015-12 SBR 28

V Footnote

V None SBR

SF 133: Report on Budget Execution and Budgetary Resources: 

V Column

V None SF 133

Line

V 1100 Added a row with GTAS Fund Type Code Attribute domain value “EM” for USSGL 

account 439100

Bulletin No. 2016-02 2015-12 SF 133 28

V 1235 Revised GTAS Fund Type Code Attribute domain value from “ES” to “ES/ET” for 

USSGL account 415100

Bulletin No. 2016-02 2015-12 SF 133 27

V Footnote

V None SF 133

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

V Column

V None P&F

Line

V 1100 Added a row with GTAS Fund Type Code Attribute domain value “EM” for USSGL 

account 439100

Bulletin No. 2016-02 2015-12 P&F 28

V 1235 Revised GTAS Fund Type Code Attribute domain value from “ES” to “ES/ET” for 

USSGL account 415100

Bulletin No. 2016-02 2015-12 P&F 27

V Footnote

V None P&F

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 4 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RBS

Reclassified Statement of Net Cost

VI Column

VI None RSNC

VI Line

VI None RSNC

VI Footnote

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 17E Removed fail exception for USSGL 439100 with Prior Year Adjustment Code 

attribute domain value of "X"

Bulletin No. 2016-02 2015-12 VAL 1

VII 27E Added pass exceptions for TAS 071X4074 and 071X4075 with Credit Cohort Year 

"1001"

Bulletin No. 2016-02 2015-12 VAL 26

VII 32E Added pass exceptions Bulletin No. 2015-10 2015-11 VAL 13

VII 32E Added pass exception for TAS 089 20142015 0337 with Year of Budget Authority 

Indicator attribute domain value of "NEW"

Bulletin No. 2016-02 2015-12 VAL 13

VII 64E Revised fail exceptions Bulletin No. 2016-02 2015-11 VAL 2

VII 67E Added pass exception for Fund Family 016 8042 with USSGL account 412900 and 

Authority Duration Code "X" 

Bulletin No. 2016-XX 2015-12 VAL 13

VII 70E Added pass exceptions for TAS 013 2012/2013 8233 and 020 2015/2016 5445 with 

BEA Category Indicator attribute domain value of "M"

Bulletin No. 2016-02 2015-12 VAL 13

VII Edits

Edit Number

VII 3 Added USSGL account 463500 Bulletin No. 2015-10 2015-11 EDIT 2
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 5 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 21 Added closing group 463500; Revised closing group attributes Bulletin No. 2015-10 2015-11 EDIT 2

VII 45 Deleted closing groups 109000 and 880100 Bulletin No. 2015-10 2015-11 EDIT 2

VII 45 Created closing groups 110100, 110300, 110900, 114500, 125000, 198000, 199900, 

201000, 241000 and added USSGL accounts 571000, 571200, 577700, 577800, 

592100, 592200, 592300, 717100, 717200, 727100, 727200, 729200 and 771000 to 

closing group 331000.

Bulletin No. 2016-02 2015-12 EDIT 2

Bulletin No. 2016-XX

Part 2 Fiscal 2016

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 Credit Cohort Year Added domain "1001 OPIC Working Capital" Bulletin No. 2016-02 2016-02 ADR 26

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added domain "1001" Bulletin No. 2016-02 2016-02 ATT TBL 26

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 6 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None BS

Statement of Net Cost:

V Line

V None SNC

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

Statement of Budgetary Resources:

V Column

V

1043 Revised TAS Status Code Attribute domain values from "U" to "U/E" for USSGL 

accounts 487200 and 497200

Bulletin No. 2016-02 2016-02 SBR 5

V 1290 Revised GTAS Fund Type Code Attribute domain value from “ES” to “ES/ET” for 

USSGL account 415100

Bulletin No. 2016-02 2016-02 SBR 27

V Line

V None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 7 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SF 133/Schedule P

V Line

V

1030 Revised TAS Status Code Attribute domain values from "U" to "U/E" for USSGL 

accounts 435500, 435600, and 435700

Bulletin No. 2016-02 2016-02 SF 133 5

V

1033 Revised TAS Status Code Attribute domain values from "U" to "U/E" for USSGL 

accounts 487200 and 497200

Bulletin No. 2016-02 2016-02 SF 133 5

V 1050 Revised calculation reference Bulletin No. 2016-02 2016-02 Schedule P 5

V 1089 Deleted USSGL accounts 435500, 435600, and 435700 Bulletin No. 2016-02 2016-02 SF 133 5

V 1235 Revised GTAS Fund Type Code Attribute domain value from “ES” to “ES/ET” for 

USSGL account 415100

Bulletin No. 2016-02 2016-02 SF 133/Schedule P 27

V 1900 Revised calculation reference Bulletin No. 2016-02 2016-02 SF 133 5

V 1910 Revised calculation reference Bulletin No. 2016-02 2016-02 SF 133 5

V 4000 Revised calculation reference Bulletin No. 2016-02 2016-02 SF 133 5

V 4070 Revised calculation reference Bulletin No. 2016-02 2016-02 SF 133 5

V 4160 Revised calculation reference Bulletin No. 2016-02 2016-02 SF 133 5

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 8 IRC Handouts 12-3-15

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 1 Added USSGL account 320000 Bulletin No. 2016-XX 2016-02 RSCNP 2

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2016 Reporting

VII Validations

Validation Number

VII 17E Removed fail exception for USSGL 439100 with Prior Year Adjustment Code 

attribute domain value of "X"

Bulletin No. 2016-02 2016-02 VAL 1

VII 27E Added pass exceptions for TAS 071X4074 and 071X4075 with Credit Cohort Year 

"1001"

Bulletin No. 2016-02 2016-02 VAL 26

VII 34 Added FY2016 Trading Partner Main requirement Bulletin No. 2016-02 2016-02 VAL 12

VII 34E Updated pass exceptions Bulletin No. 2016-XX 2016-02 VAL 13

VII 64E Revised fail exceptions Bulletin No. 2016-02 2016-02 VAL 2

VII 67E Added pass exception for Fund Family 016 8042 with USSGL account 412900 and 

Authority Duration Code "X" 

Bulletin No. 2016-XX 2016-02 VAL 13

VII 70E Added pass exceptions for TAS 013 2012/2013 8233 and 020 2015/2016 5445 with 

BEA Category Indicator attribute domain value of "M"

Bulletin No. 2016-02 2016-02 VAL 13

VII 74 Created validation to limit the use of USSGL 439100 with PYA of "X" on expired 

TAS.

Bulletin No. 2016-02 2016-02 VAL 1

VII 74E Created pass exception TAS 016 20102011 0327 Bulletin No. 2016-02 2016-02 VAL 1

VII 75 Created validation to prohibit the used of Fed/NonFed "G" with Exch/Nonexch "E" or 

"X"

Bulletin No. 2016-XX 2016-02 VAL 2

VII Edits

Edit Number

VII 3 Added USSGL account 463500 Bulletin No. 2015-10 2016-01 EDIT 18

VII 21 Added closing group 463500; Revised closing group attributes Bulletin No. 2015-10 2016-01 EDIT 18

VII 45 Deleted closing groups 109000 and 880100 Bulletin No. 2015-10 2016-01 EDIT 18

VII 45 Created closing groups 110100, 110300, 110900, 114500, 125000, 198000, 199900, 

201000, 241000 and added USSGL accounts 571000, 571200, 577700, 577800, 

592100, 592200, 592300, 717100, 717200, 727100, 727200, 729200 and 771000 to 

closing group 331000.

Bulletin No. 2016-02 2016-02 EDIT 2

VII 47 Added USSGL account 436000 Bulletin No. 2015-10 2016-01 EDIT 18
U.S. Government Standard General Ledger

Summary of Changes

(DRAFT)

Bulletin No. 2016-XX 8 IRC Handouts 12 -3-15

Bulletin No. 2016-XX

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

(DRAFT)

Bulletin No. 2016-XX 9 IRC Handouts 12 -3-15

Bulletin No. 2016-XX

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, USDA TAFS 12X1004 has 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.

26 New Credit Cohort Year attribute domain to be used only by OPIC. 

27 Per OMB, TAS 013 2012 2022 8233 has a legal requirement to return monies and has determined that Special and Trust Fund Governmental Receipts Returned to the Gerneral Fund of the 

U.S. Treasury is the appropriate mechanism.

28 Per OMB, DOD TAS 97X3999 has a need to report an adjustment to indefinite appropriation for FY 2015.