U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 1

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-05

Part 1 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 232000 Revised Definition Bulletin No. 2018-05 2018-09 DEF 4

III USSGL Account Transactions:

III D528 Revised Comment Section Bulletin No. 2018-05 2018-09 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:

Attribute

IV None ATT TBL

USSGL

IV 232000 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N";Added 

Trading Partner Agency Identifier; Added Trading Partner Main Account Code

Bulletin No. 2018-05 2018-09 ATT TBL 4

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 19 Added USSGL Account 232000 Bulletin No. 2018-05 2018-09 BS 4

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 2

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None SBR

Line

V 1020 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SBR 2

V 1890 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SBR 2

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 Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SF 133/Schedule P 2

1080 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SF 133/Schedule P 2

V Footnote

V None SF 133/Schedule P
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 3

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 7.9 Added USSGL Account 232000 Bulletin No. 2018-05 2018-09 RBS 4

VI 9.2 Added USSGL Account 320110 Bulletin No. 2018-05 2018-09 RBS 4

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 7.15 Added USSGL account 320110 Bulletin No. 2018-05 2018-09 RSOCNP 4

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 097 20182020 0111 Bulletin No. 2018-05 2018-05 VAL 7

VII 69E Added pass exception for TAS 480 X 5589 with USSGL account 411900 Bulletin No. 2018-05 2018-06 VAL 7

VII 90E Added pass exceptions for fund families 012 1072, 014 1039, 014 1046, and 086 

0338 for DEF code "C"

Bulletin No. 2018-05 2018-06 VAL 7

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2018-XX

Part 2 Fiscal 2019
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 4

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I USSGL Chart of Accounts:

I 198000 Revised Bulletin No. 2018-05 2019-01 COA 20

I 198100 Added Bulletin No. 2018-05 2019-01 COA 20

I 299000 Revised Bulletin No. 2018-05 2019-01 COA 21

I 299100 Added Bulletin No. 2018-05 2019-01 COA 21

I 571200 Revised Bulletin No. 2018-05 2019-01 COA 20

I 571300 Added Bulletin No. 2018-05 2019-01 COA 20

II USSGL Accounts and Definitions:

II 198100 Added Bulletin No. 2018-05 2019-01 DEF 20

II 299000 Revised Bulletin No. 2018-05 2019-01 DEF 21

II 299100 Added Bulletin No. 2018-05 2019-01 DEF 21

II 571300 Added Bulletin No. 2018-05 2019-01 DEF 20

II 599700 Revised Bulletin No. 2018-05 2019-01 DEF 20

III USSGL Account Transactions:

III A132 Revised Bulletin No. 2018-05 2019-01 TC 21

III A134 Revised Bulletin No. 2018-05 2019-01 TC 21

III A136 Revised Bulletin No. 2018-05 2019-01 TC 21

III A145 Revised Bulletin No. 2018-05 2019-01 TC 21

III A189 Revised Bulletin No. 2018-05 2019-01 TC 21

III C133 Added Bulletin No. 2018-05 2019-01 TC 20

III C135 Added Bulletin No. 2018-05 2019-01 TC 20

III C404 Revised Bulletin No. 2018-05 2019-01 TC 20

III C420 Revised Bulletin No. 2018-05 2019-01 TC 20

III D148 Revised Bulletin No. 2018-05 2019-01 TC 21

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Credit Cohort Year Added attribute domain value "2020" Bulletin No. 2018-05 2019-01 ADR 17

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Credit Cohort Year Added attribute domain value "2020" Bulletin No. 2018-05 2019-01 ADR 17

USSGL

IV 198100 Added Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 298000 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N"

Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 298500 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 299100 Added Bulletin No. 2018-05 2019-01 ATT TBL 21
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 5

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 571300 Added Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599000 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N"

Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599100 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N"

Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599300 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599400 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599700 Revised Exchange Nonexchange Code attribute domain values from blank to 

"E/T/X"

Bulletin No. 2018-05 2019-01 ATT TBL 20

IV 599800 Revised Exchange Nonexchange Code attribute domain values from blank to 

"E/T/X"

Bulletin No. 2018-05 2019-01 ATT TBL 20

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 5 Added USSGL account 198100 Bulletin No. 2018-05 2019-01 BS 20

V 19 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 BS 21

V 32 Added USSGL account 571300;Revised USSGL account 599000 and 599100 

Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N";Revised USSGL account 599300 and 599400 Federal Non-Federal Code 

attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 BS 20

V 33 Added USSGL account 571300;Revised USSGL account 599000 and 599100 

Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N";Revised USSGL account 599300 and 599400 Federal Non-Federal Code 

attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 BS 20

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

V 7 Added USSGL account 571300 Bulletin No. 2018-05 2019-01 SNC 20

V 7 Added USSGL account 599700 Bulletin No. 2018-05 2019-01 SNC 20
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 6

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 6 Added USSGL account 599700 Bulletin No. 2018-05 2019-01 SCNP 20

V 8 Deleted USSGL account 599700 Bulletin No. 2018-05 2019-01 SCNP 20

V 9 Added USSGL account 571300 Bulletin No. 2018-05 2019-01 SCNP 20

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 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

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 7

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RBS 20

VI Line

VI 3.11 (Old) Revised line title Bulletin No. 2018-05 2019-01 RBS 20

VI 3.11 (New) Added USSGL account 198000 Bulletin No. 2018-05 2019-01 RBS 20

VI 3.12 (Old) Revised line title Bulletin No. 2018-05 2019-01 RBS 20

VI 3.12 (New) Added USSGL account 198100 Bulletin No. 2018-05 2019-01 RBS 20

VI 3.13 (Old) Revised line number from 3.13 to 3.14 Bulletin No. 2018-05 2019-01 RBS 20

VI 3.13 (New) Added to reflect new RC 10 Bulletin No. 2018-05 2019-01 RBS 20

VI 3.14 (Old) Revised line number from 3.14 to 3.15 Bulletin No. 2018-05 2019-01 RBS 20

VI 3.15 (New) Revised calculation "This line is calculated. Equals sum of lines 3.1 through 3.14" Bulletin No. 2018-05 2019-01 RBS 20

VI 4 Revised calculation "This line is calculated. Equals sum of lines 2.9 and 3.15" Bulletin No. 2018-05 2019-01 RBS 20

VI 7.1 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 RBS 21

VI 7.11 (Old) Revised line number from 7.11 to 7.12 Bulletin No. 2018-05 2019-01 RBS 20

VI 7.11 (New) Added to reflect new RC 10 Bulletin No. 2018-05 2019-01 RBS 20

VI 7.12 (Old) Revised line number from 7.12 to 7.13 Bulletin No. 2018-05 2019-01 RBS 20

VI 7.13 (Old) Revised line number from 7.13 to 7.14 Bulletin No. 2018-05 2019-01 RBS 20

VI 7.14 (Old) Revised line number from 7.14 to 7.15 Bulletin No. 2018-05 2019-01 RBS 20

VI 7.15 (New) Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.14" Bulletin No. 2018-05 2019-01 RBS 20

VI 8 Revised calculation "This line is calculated. Equals sum of lines 6.10 and 7.15" Bulletin No. 2018-05 2019-01 RBS 20

VI 9.1 Added USSGL account 571300;Revised USSGL account 599000 and 599100 

Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N";Revised USSGL account 599300 and 599400 Federal Non-Federal Code 

attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 RBS 20

VI 9.2 Added USSGL account 571300;Revised USSGL account 599000 and 599100 

Federal Non-Federal Code attribute domain values from "G/N/Z" to 

"F/G/N";Revised USSGL account 599300 and 599400 Federal Non-Federal Code 

attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 RBS 20

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 12.7 (Old) Revised line number from 12.7 to 12.11 Bulletin No. 2018-05 2019-01 RSNC 20

VI 12.7 (New) Added to reflect new RC 13 Bulletin No. 2018-05 2019-01 RSNC 20

VI 12.8 (New) Added to reflect new RC 13 Bulletin No. 2018-05 2019-01 RSNC 20

VI 12.9 (New) Added to reflect new RC 14 Bulletin No. 2018-05 2019-01 RSNC 20

VI 12.10 (New) Added to reflect new RC 14 Bulletin No. 2018-05 2019-01 RSNC 20

VI 12.11 (New) Deleted USSGL accounts 599000 and 599100 Bulletin No. 2018-05 2019-01 RSNC 20

VI 13 Revised calculation "This line is the sum of lines 12.1 through 12.11" Bulletin No. 2018-05 2019-01 RSNC 20

VI
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05 DRAFT 8

IRC Handouts April 26, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.8 Deleted USSGL account 599700 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.9 Deleted USSGL account 599800 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.12 (Old) Revised line number from 7.12 to 7.15 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.12 (New) Added to reflect new RC 15 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.13 (Old) Revised line number from 7.13 to 7.16 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.13 (New) Added to reflect new RC 16 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.14 (Old) Revised line number from 7.14 to 7.17 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.14 (New) Added to reflect new RC 16 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.15 (Old) Revised line number from 7.15 to 7.18 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.16 (Old) Revised line number from 7.16 to 7.19 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.17 (Old) Revised line number from 7.17 to 7.20 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.18 (Old) Revised line number from 7.18 to 7.21 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.19 (Old) Revised line number from 7.19 to 7.22 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.20 (Old) Revised line number from 7.20 to 7.23 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 7.23 (New) Revised calculation "This line is the sum of lines 7.1 through 7.22" Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 8.7 Delete USSGL accounts 599000, 599100, 599300, and 599400 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 8.11 (Old) Revised line number from 8.11 to 8.12 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 8.11 (New) Added to reflect new RC 15 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 8.12 (New) Revised calculation "This line is calculated. Equals the sum of lines 8.1 through 8.11 Bulletin No. 2018-05 2019-01 RSOCNP 20

VI 10 Revised calculation "This line is calculated. Equals the sum of lines 4, 5.9, 6.5, 7.23, 

8.12, and 9"

Bulletin No. 2018-05 2019-01 RSOCNP 20

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 37 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 VAL 9

VII Edits

Edit Number

VII 22 Added USSGL account 198100 Bulletin No. 2018-05 2019-01 EDIT 9

VII 23 Added USSGL accounts 198100, 299100, and 571300 Bulletin No. 2018-05 2019-01 EDIT 9

VII 45 Added closing group 198100; Added USSGL account 198100 to closing group 

198100 and 571300 to closing group 331000

Bulletin No. 2018-05 2019-01 EDIT 9
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05

 DRAFT 9 IRC Handouts April 26, 2018

Bulletin No. 2018-05

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 Updates to C-TAS.

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 Annual update to incorporate new Fiscal Years in GTAS.

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

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

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

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

11 This change is needed for International Monetary Fund reporting. 

12 This change is needed for the General Fund reporting.

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

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

15 Change needed to allow correct C-TAS reporting.

16 This is needed for Exchange Stabilization Fund.

17 Revised domain values to add next fiscal year.

18 To resolve elimination issues due to the purchase of assets.

19 Created to help resolve issues related to custodial activity reporting.
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-05

 DRAFT 10 IRC Handouts April 26, 2018

Bulletin No. 2018-05

20 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.

21 Revised and/or created for continuing resolution guidance.