U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 1 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-02

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:

Balance Sheet:

V Column

V None BS

V Line

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 2 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None SBR

Line

V 1051 Added USSGL accounts 413400 and 414400 with TAS Status attribute domain value 

"U"; Added USSGL account 435000 with TAS Status attribute domain value "E" and 

no footnote; Added USSGL accounts 414700, 415200, 415901, 419000, 435500, 

435600, 435700, 439600, 439801 and 439900; Added footnote 3 to USSGL account 

426800

Bulletin No. 2019-02 2018-12 SBR 2, 4

V 1051 Deleted USSGL accounts 415300, 429500 and 436000 with Begin End Indicator 

attribute domain value "B"; Deleted footnote 1 from USSGL accounts 412200, 

412600, 412700, 413600, 413700, 415300, 415800, 416600, 417000, 417100, 

417200, 422100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 

429500, 436000, 438400, 439400, 439700, 439800, 480100, and 490100; Deleted 

footnote 3 from USSGL accounts 404800, 411601, 416600, 417100, 417200, 

417600, 419100, 419200, 419600, 419700, 419900, 422100, 422200, 422500, 

425100, 428300, 429500, 432000, 435000, 435100, 436000, 438400, 439400, 

439701, 480100, 487100, 487200, 490100, 490800, 497100 and 497200. 

Bulletin No. 2019-02 2018-12 SBR 2, 4

V 1980 Added USSGL accounts 411601, 413400, 414400, 414700, 415200, 415901, 

432000, 435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900, 

487100, 487200, 497100 and 497200 with no footnote; Added USSGL account 

435000 with TAS Status attribute domain value "E" and no footnote; Added USSGL 

accounts 415300, 415901, 426800, 436000, 439401, 439801 with footnote 3; Added 

USSGL accounts 429500 and 436000 with footnote 1 

Bulletin No. 2019-02 2018-12 SBR 4

V 1980 Deleted USSGL account 419900; Deleted USSGL account 438500 with footnote 3 Bulletin No. 2019-02 2018-12 SBR 4

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. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 3 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SF 133/Schedule P

V Line

V 1020 Deleted USSGL account 438500 Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1038 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

'C' to 'D" and GTAS Status Transition Code attribute domain values from "K/N" to 

"K"

Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1080 Deleted USSGL account 438500 Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1098 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

'C' to 'D" and GTAS Status Transition Code attribute domain values from "K/N" to 

"K"

Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

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 Operations and Changes in Net Position

VI Line

VI RSOCNP

VI Footnote

VI RSOCNP

VII Validations and Edits 

VII Validations
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 4 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Validation Number

VII 32E Updated the exception list Bulletin No. 2019-02 2018-12 VAL 6

VII 70E Added pass exception for TAS 020X5697 Bulletin No. 2019-02 2018-12 VAL 6

VII 90E Added Fund Family 091 0800 with Disaster Emergency Fund Code "C" Bulletin No. 2019-02 2018-11 VAL 6

VII 91 Added USSGL account 111000 Bulletin No. 2019-02 2018-12 VAL 18

VII Edits

Edit Number

VII 2 Deleted SF 133 Line 1141 Bulletin No. 2019-02 2018-10 EDIT 2

VII 17 Revised description Bulletin No. 2019-02 2018-12 EDIT 2

VII 21 Moved USSGL account 438500 from Closing Group 420100 to Closing Group 

438400

Bulletin No. 2019-02 2018-12 EDIT 2

VII 74 Deleted SF 133 Lines 1040, 1041, and 1042; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 75 Deleted SF 133 Lines 1150, 1151, 1152, and 1153; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 76 Deleted SF 133 Line 1176; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 77 Deleted SF 133 Line 1330; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 78 Deleted SF 133 Lines 1530 and 1531; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 79 Revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 80 Deleted SF 133 Lines 1250, 1251, and 1252; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 81 Deleted SF 133 Line 1276; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 82 Deleted SF 133 Line 1430; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 83 Deleted SF 133 Lines 1630 and 1631; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 84 Revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 96 Deleted SF133 Line 1141 Bulletin No. 2019-02 2018-10 EDIT 2

Bulletin No. 2019-02

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

I 415700 Revised Bulletin No. 2019-02 2019-02 COA 1

I 415730 Added Bulletin No. 2019-02 2019-02 COA 1

I 439700 Revised Bulletin No. 2019-02 2019-02 COA 1

I 439730 Added Bulletin No. 2019-02 2019-02 COA 1

II USSGL Accounts and Definitions:

II 415700 Revised Bulletin No. 2019-02 2019-02 DEF 1

II 415730 Added Bulletin No. 2019-02 2019-02 DEF 1

II 439700 Revised Bulletin No. 2019-02 2019-02 DEF 1

II 439730 Added Bulletin No. 2019-02 2019-02 DEF 1

II 221800 Revised Bulletin No. 2019-02 2019-02 DEF 16

II 263000 Revised Bulletin No. 2019-02 2019-02 DEF 16
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 5 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III USSGL Account Transactions:

III A118 Revised Bulletin No. 2019-02 2019-01 TC 2

III A127 Revised Bulletin No. 2019-03 2019-02 TC 1

III A129 Revised Bulletin No. 2019-03 2019-02 TC 1

III A192 Revised Bulletin No. 2019-03 2019-03 TC 1

III B126 Revised Bulletin No. 2019-03 2019-02 TC 1

III B129 Revised Bulletin No. 2019-03 2019-02 TC 1

III B134 Revised Comment Bulletin No. 2019-03 2019-02 TC 17

III B450 Added Bulletin No. 2019-02 2019-03 TC 17

III B452 Added Bulletin No. 2019-02 2019-03 TC 17

III D618 Added Bulletin No. 2019-02 2019-03 TC 17

III D620 Deleted Bulletin No. 2019-02 2019-01 TC 2

III D626 Added Bulletin No. 2019-02 2019-03 TC 17

III F119 Added Bulletin No. 2019-02 2019-01 TC 2

III F132 Revised Bulletin No. 2019-02 2019-03 TC 1

III F316 Revised Bulletin No. 2019-02 2019-03 TC 1

III F354 Revised Bulletin No. 2019-02 2019-03 TC 1

III F391 Added Bulletin No. 2019-02 2019-01 TC 2

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 None ATT TBL

USSGL

IV 438500 Deleted Prior Year Attribute Code; Deleted TAS Status Transitioning Code attribute 

from "X/K/N" to "K"

Bulletin No. 2019-02 2019-02 ATT TBL 1

IV 439100 Revised GTAS Fund Type Code domain values "EG/EP/ER" to "EG/EM/EP/ER" Bulletin No. 2019-02 2019-03 ATT TBL 1

IV 721200 Revised Exchange/Nonexchange attribute domain values from "X/T" to "X" Bulletin No. 2019-02 2019-03 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 6 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Column

V None SNC

V Line

V 2, 7 Deleted USSGL Account 590000 Z attribute Bulletin No. 2019-02 2019-03 SNC 3

2, 7 Deleted USSGL Account 590000 Z attribute Bulletin No. 2019-02 2019-03 SNC 3

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 18 Deleted USSGL Account 721200 Bulletin No. 2019-02 2019-03 SCNP 17

22 Deleted USSGL Account 721200 Bulletin No. 2019-02 2019-03 SCNP 17

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 None SBR

V Line

V 1051 Added USSGL accounts 413400 and 414400 with TAS Status attribute domain value 

"U"; Added USSGL accounts 415730 and 439730; Added USSGL account 435000 

with TAS Status attribute domain value "E" and no footnote; Added USSGL accounts 

414700, 415200, 415901, 419000, 435500, 435600, 435700, 439600, and 439900 

with no footnote; Added USSGL account 426800 with footnote 3

Bulletin No. 2019-02 2019-02 SBR 2, 4
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 7 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1051 Deleted USSGL accounts 415300, 429500 and 436000 with Begin End Indicator 

attribute domain value "B"; Deleted footnote 1 from USSGL accounts 412200, 

412600, 412700, 413600, 413700, 415300, 415800, 416600, 417000, 417100, 

417200, 422100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 

429500, 436000, 438400, 439400, 439700, 439800, 480100, and 490100; Deleted 

footnote 3 from USSGL accounts 404800, 411601, 416600, 417100, 417200, 

417600, 419100, 419200, 419600, 419700, 419900, 422100, 422200, 422500, 

425100, 428300, 429500, 432000, 435000, 435100, 436000, 438400, 439400, 

439701, 480100, 487100, 487200, 490100, 490800, 497100 and 497200

Bulletin No. 2019-02 2019-02 SBR 2, 4

V 1290 Added Authority Type Code attribute domain value "D" to USSGL account 417000; 

Added USSGL accounts 415730 and 439730; Revised Fund Type attribute domain 

value from "EG/EP/ER" to "EG/EM/EP/ER" for USSGL account 439100 with TAS 

Status Code attribute domain value "U"

Bulletin No. 2019-02 2019-02 SBR 1, 2

V 1980 Added USSGL accounts 411601, 415901, 413400, 414400, 414700, 415200, 

432000, 435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900, 

487100, 487200, 497100 and 497200 with no footnote; Added USSGL account 

415730 and 439730; Added USSGL account 435000 with TAS Status attribute 

domain value "E" and no footnote; Added USSGL accounts 415300, 415901, 426800 

and 436000 with footnote 3; Added USSGL accounts 429500 and 436000 with 

footnote 1 

Bulletin No. 2019-02 2019-02 SBR 4

V 1980 Deleted USSGL account 419900; Deleted USSGL account 438500 with footnote 3 Bulletin No. 2019-02 2019-02 SBR 4

V Footnote

V None SBR

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 1020 Added USSGL account 415730; Added USSGL account 439730; Deleted USSGL 

account 438500

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1038 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

"C" to "D" and TAS Status Transitioning Code attribute domain values from "K/N" to 

"K"; Deleted USSGL account 438500 Prior Year Attribute Code. 

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1080 Deleted USSGL account 438500 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1098 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

"C" to "D" and TAS Status Transitioning Code attribute domain values from "K/N" to 

"K"; Deleted USSGL account 438500 Prior Year Attribute Code. 

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1100 Revised USSGL account 439100 GTAS Fund Type Code attribute domain values 

from "EG/EP/ER" to "EG/EM/EP/ER"

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1102 Added USSGL account 415730 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1103 Added USSGL account 415700 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 8 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1134 Added USSGL account 439730 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1201 Revised USSGL account 412800 Fund Type Code domain value from "ET" to 

"EG/ET"

Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5096 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5097 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5098 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

V None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

12.11 Deleted Other Revenue without reciprocal (RC 29)/2 Bulletin No. 2019-02 2019-03 RSNC 3

12.11 Deleted USSGL Account 590000 Bulletin No. 2019-02 2019-03 RSNC 3

VI 12.11 Deleted USSGL Account 590900 Bulletin No. 2019-02 2019-03 RSNC 3

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.14 Deleted USSGL Accounts 599000 and 599100; Revised Exchange Nonexchange 

Code attribute domain value from "T" to "E/T" to USSGL Account 590900 and 

590000

Bulletin No. 2019-02 2019-03 RSOCNP 3

VI Footnote

VI RSOCNP

VII Validations and Edits 

VII Validations

Validation Number
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 9 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 32E Updated the exception list Bulletin No. 2019-02 2019-01 VAL 6

VII 36 Changed validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-01 VAL

VII 45 Changed validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-01 VAL 19

VII 53 Changed validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-01 VAL 19

VII 70E Added pass exception for TAS 020X5697 Bulletin No. 2019-02 2019-01 VAL 6

VII 78 Added USSGL accounts 590000 and 590900 with Fed/Non-Fed of "Z" and 

Exchange/Non-Exchange of "X"; deleted USSGL account 721200

Bulletin No. 2019-02 2019-01 VAL 3

VII 90E Added Fund Family 091 0800 with Disaster Emergency Fund Code "C" Bulletin No. 2019-02 2019-01 VAL 6

VII 91 Added USSGL account 111000 Bulletin No. 2019-02 2019-01 VAL 18

VII 93 Created to restrict the USSGL accounts used by TAS with Main Account 3603 Bulletin No. 2019-02 2019-01 VAL 18

VII 94 Created to restrict the use of USSGL accounts 415730 and 439730 Bulletin No. 2019-02 2019-01 VAL 8

VII Edits

Edit Number

VII 3 Added USSGL 439730 Bulletin No. 2019-02 2019-01 EDIT 8

VII 4 Added USSGLs 415730 and 439730 Bulletin No. 2019-02 2019-01 EDIT 8

VII 15 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 16 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 17 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 18 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 19 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 21 Created Closing Group 439730; Added USSGL accounts 415730 and 439730 to 

Closing Group 439730; Moved USSGL account 438500 from Closing Group 420100 

to Closing Group 438400

Bulletin No. 2019-02 2019-01 EDIT 2

VII 24 Added USSGLs 415730 and 439730 Bulletin No. 2019-02 2019-01 EDIT 8

VII 26 Revised name and the left and right side titles Bulletin No. 2019-02 2019-01 EDIT 2

VII 27 Revised name and the left and right side titles Bulletin No. 2019-02 2019-01 EDIT 2

VII 28 Revised name and the left and right side titles Bulletin No. 2019-02 2019-01 EDIT 2

VII 29 Revised name and the left and right side titles Bulletin No. 2019-02 2019-01 EDIT 2

VII 30 Revised name and the left and right side titles Bulletin No. 2019-02 2019-01 EDIT 2

VII 38 Revised description Bulletin No. 2019-02 2019-01 EDIT 2

VII 39 Added USSGL account 414201 Bulletin No. 2019-02 2019-01 EDIT 8

VII 46 Added USSGLs 415730 and 439730; deleted USSGL account 438500 Bulletin No. 2019-02 2019-01 EDIT 8

VII 47 Added USSGLs 415730 and 439730; deleted USSGL account 438500 Bulletin No. 2019-02 2019-01 EDIT 8

VII 49 Added USSGL account 412500 Bulletin No. 2019-02 2019-01 EDIT 1

VII 53 Updated to be Proposed Analytical for all periods Bulletin No. 2019-02 2019-01 EDIT 2

VII 54 Updated to be Proposed Analytical for all periods Bulletin No. 2019-02 2019-01 EDIT 2

VII 67 Revised to exclude Prior Year Adjustment codes "P" and "B" Bulletin No. 2019-02 2019-01 EDIT 1

VII 68 Revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 74 Deleted SF 133 Lines 1040, 1041, and 1042; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 75 Deleted SF 133 Lines 1150, 1151, 1152, and 1153; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 76 Deleted SF 133 Line 1176; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 77 Deleted SF 133 Line 1330; revised description Bulletin No. 2019-02 2019-01 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 10 IRC Handouts 12 04 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 78 Deleted SF 133 Lines 1530 and 1531; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 79 Revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 80 Deleted SF 133 Lines 1250, 1251, and 1252; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 81 Deleted SF 133 Line 1276; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 82 Deleted SF 133 Line 1430; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 83 Deleted SF 133 Lines 1630 and 1631; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 84 Revised description Bulletin No. 2019-02 2019-01 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

 DRAFT 8 IRC Handouts 12 04 18

Bulletin No. 2019-02

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.