U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

EffectivReportPeriod

BULLETIN NO. 2015-04Part 1 Fiscal 2014

I USSGL Chart of Accounts:I None II USSGL Accounts and Definitions:II None III USSGL Account Transactions:III None IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None 

USSGL 

IV NoneV USSGL Crosswalks to Standard External Reports:

Balance Sheet:Line

V None  FootnoteV None 

Statement of Net Cost:

 Line

V None 

Bulletin No. 2015-04 DRAFT - 1 
U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

EffectivReportPeriod

 FootnoteV None 

Statement of Changes in Net Position:Line

V None V FootnoteV None 

Statement of Custodial Activity: 

 LineV None  FootnoteV None 

Statement of Budgetary Resources:

 ColumnV None  LineV None  FootnoteV None 

SF 133: Report on Budget Execution and Budgetary Resources: Column

V None 

Line

V None 

Footnote

V None 

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

V None 

Bulletin No. 2015-04 DRAFT - 2 
U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

EffectivReportPeriod

Line

V None 

Footnote

V None 

FMS 2108: Yearend Closing Statement:

V None V None VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:Line

VI None VI FootnoteVI None 

Reclassified Statement of Net Cost:

 LineVI None  FootnoteVI None 

Reclassified Statement of Changes in Net Position

 Line

VI None 

Footnote

VI None VII Validations and Edits for Fiscal 2014 ReportingVII Validations

Validation Number

VII None 

Footnotes and Additional Information

Bulletin No. 2015-04 DRAFT - 3 
U.S. Government Standard General Ledger

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Section Item Changed Change T/L

EffectivReportPeriod

VII Edits

Edit Number

VII None 

BULLETIN NO. 2015-04Part 2 Fiscal 2015

I USSGL Chart of Accounts:I None II USSGL Accounts and Definitions:II Revised for technical changes Bulletin No. 2015-04 2015-03 III USSGL Account Transactions:III None IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None 

USSGL

IV 415700 Revised GTAS Fund Type Code attribute domain values from "EG/ES/ET" to "ES/ET" Bulletin No. 2015-04 2015-04 IV 436500 Revised GTAS Fund Type Code attribute domain value from "EP" to "EG/EP"; Revised 

Reporting Type Code attribute domain value from "E" to "E/U"

Bulletin No. 2015-04 2015-03 

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Line

V None V Footnote

Bulletin No. 2015-04 DRAFT - 4 
U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

EffectivReportPeriod

V None 

Statement of Net Cost:

V LineV None V FootnoteV None 

Statement of Changes in Net Position:

V Line

None 

V Footnote

None 

Statement of Custodial Activity: 

V Line

V None V FootnoteV None 

Statement of Budgetary Resources:

V Column

V None V Line

V

1020 Revised GTAS Fund Type Code attribute domain values from "ER/ET" to "EP/ER/ET" for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1020 Revised TAS Status Code attribute domain value from "U/E" to "U" with Authority Type Code attribute domain value of “B” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1290 Revised GTAS Fund Type Code attribute domain value from "EG/ES/ET" to "ES/ET" for USSGL account 415700 Bulletin No. 2015-04 2015-04 

V

1490 Revised GTAS Fund Type Code attribute domain value from "ER" to "EP/ER" for USSGL account 404700 Bulletin No. 2015-04 2015-03 

V Footnote

V None 

Bulletin No. 2015-04 DRAFT - 5 
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Section Item Changed Change T/L

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SF 133: Report on Budget Execution and Budgetary Resources: Column

V None 

Line

V

1020 Revised GTAS Fund Type Code attribute domain values from "ER/ET" to "EP/ET" with Financing Account Code attribute domain value “N” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1020 Revised TAS Status Code attribute domain value from "U/E" to "U" with Authority Type Code attribute domain value of “B” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1020 Revised GTAS Fund Type Code attribute domain value from "ER" to "EP/ER" with Financing Account Code attribute domain value “D” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V 1080 Deleted USSGL account 414600 with Authority Type Code attribute domain value of “B” Bulletin No. 2015-04 2015-03 V

1200 Deleted USSGL account 415700 with GTAS Fund Type Code attribute domain value of “EG” Bulletin No. 2015-04 2015-04 

V

1422 Revised GTAS Fund Type Code attribute domain value from "ER" to "EP/ER" with Financing Account Code attribute domain value “D” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1430 Added row with GTAS Fund Type Code attribute domain values “EP/ER” and Financing Account Code attribute domain value “D” for USSGL account 404700 Bulletin No. 2015-04 2015-03 Footnote

V None 

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

V None 

Line

V

1020 Revised GTAS Fund Type Code attribute domain values from "ER/ET" to "EP/ET" with Financing Account Code attribute domain value “N” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1020 Revised GTAS Fund Type Code attribute domain value from "ER" to "EP/ER" with Financing Account Code attribute domain value “D” for USSGL account 414600 Bulletin No. 2015-04 2015-03 

V

1200 Deleted USSGL account 415700 with GTAS Fund Type Code attribute domain value of “EG” Bulletin No. 2015-04 2015-04 

V

1422 Revised GTAS Fund Type Code attribute domain value from "ER" to "EP/ER" with Financing Account Code attribute domain value “D” for USSGL account 414600 Bulletin No. 2015-04 2015-03 Footnote

V None 

Bulletin No. 2015-04 DRAFT - 6 
U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

EffectivReportPeriod

FMS 2108: Yearend Closing Statement:

V None 

V None VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:Column

VI Recip. Cat. Revised Line 3.4 Reciprocal Category from blank to "12" Bulletin No. 2015-04 2015-03 VI LineVI NoneVI FootnoteVI None 

Reclassified Statement of Net Cost:

VI LineVI 12.6 Revised Federal Non-Federal Code attribute domain value from "G/Z" to "Z" for USSGL 

accounts 599000 and 599100

Bulletin No. 2015-04 2015-03 

VI Footnote

VI None 

Reclassified Statement of Changes in Net Position

VI Line

VI None VI Footnote

VI None VII Validations and Edits for Fiscal 2015 ReportingVII Validations

Validation Number

VII 21E Removed the pass exceptions for USSGL account 411900 with GTAS Fund Type Code 

attribute domain values "ES/ET" and USSGL account 415700 with GTAS Fund Type Code attribute domain value "EG"

Bulletin No. 2015-04 2015-04 

Footnotes and Additional Information

Bulletin No. 2015-04 DRAFT - 7 
U.S. Government Standard General Ledger

Summary of Changes

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Section Item Changed Change T/L

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VII 31E Added pass exception for TAS 020X0503000 with BEA Category Indicator attribute 

domain value "M"

Bulletin No. 2015-04 2015-03 

VII 32 Revised validation to allow the use of Year of Budget Authority Indicator attribute domain 

value "NEW" with Is First Year Indicator "N" when Prior Year Adjustment Code attribute domain value is "B" or "P" for single and multi-year TAS

Bulletin No. 2015-04 2015-04 

VII 32E Removed pass exceptions that were no longer required Bulletin No. 2015-04 2015-04 VII 53 Added USSGL account 463500 Bulletin No. 2015-04 2015-04 VII 67 Created validation to limit the use of USSGL account 414600 with Authority Type Code 

attribute domain value "B" for Borrowing Authority

Bulletin No. 2015-04 2015-03 

VII 67E Added pass exceptions for OMB approved TAS Bulletin No. 2015-04 2015-03 VII 68 Created validation to limit the use of USSGL account 404700 with Authority Type Code 

attribute domain value "B", BEA Category Indicator attribute domain value "M", Financing Account Code attribute domain value "D" and GTAS Fund Type Code attribute domain values "EP/ER"

Bulletin No. 2015-04 2015-03 

VII 68E Added pass exceptions for OMB approved TAS Bulletin No. 2015-04 2015-03 VII 69 Created validation to limit the use of USSGL account 411900 with GTAS Fund Type Code 

attribute domain values "ES/ET" 

Bulletin No. 2015-04 2015-04 

VII 69E Added pass exceptions for OMB approved TAS Bulletin No. 2015-04 2015-04 VII Edits

Edit Number

VII 11 Removed USSGL account 162300 from the left side of the edit Bulletin No. 2015-04 2015-04 VII 19 Added USSGL account 463500 to the left side of the edit Bulletin No. 2015-04 2015-04 VII 21 Added USSGL account 415500 to the 413700 closing group Bulletin No. 2015-04 2015-03 VII 21 Added USSGL account 438400 with Authority Type Code attribute domain value "B" to 

the 438400 closing group

Bulletin No. 2015-04 2015-03 

VII 23 Added USSGL accounts 577700 and 577800 to the left side of the edit Bulletin No. 2015-04 2015-03 VII 24 Added USSGL account 463500 to the left side of the edit Bulletin No. 2015-04 2015-03 VII 46 Added USSGL accounts 415500 and 419900 to the left side of the edit Bulletin No. 2015-04 2015-03 VII 47 Added USSGL accounts 415500, 429000 and 488200 to the left side of the edit Bulletin No. 2015-04 2015-03 

Bulletin No. 2015-04 DRAFT - 8