U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 1 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 15-01

Part 1 Fiscal 2015

I USSGL Chart of Accounts:

I 214100 Revised S2 15-01 2015-11 COA 10

I 214200 Added S2 15-01 2015-11 COA 10

I 320700 Added S2 15-01 2015-11 COA 4

II USSGL Accounts and Definitions:

II 214100 Revised S2 15-01 2015-11 DEF 10

II 214200 Added S2 15-01 2015-11 DEF 10

II 320700 Added S2 15-01 2015-11 DEF 4

III USSGL Account Transactions:

III B112 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D102 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D106 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D107 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D110 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D134 Added USSGL account 214200 S2 15-01 2015-11 TC 10

III D308 Added USSGL account 214200 S2 15-01 2015-11 TC 10

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 Authority Type Code Deleted for USSGL accounts 438700, 438800; Revised domain values for USSGL 

accounts 416000, 438300, 439500

S2 15-01 2015-09 ATT TBL 1

IV Prior Year Adjustment Code Deleted for USSGL accounts 414500, 439500; Revised domain values for USSGL 

accounts 412100, 414000, 429500

S2 15-01 2015-09 ATT TBL 1

IV TAS Status Code Revised domain values for USSGL accounts 414000, 414200, 427300, 439400 S2 15-01 2015-09 ATT TBL 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 2 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV GTAS Fund Type Code Revised domain values for USSGL accounts 411100, 411200, 411500, 411700, 411800, 

412400, 412500, 412800, 412900, 414200, 414900, 415400, 417300, 419900, 435500, 

435600, 435700, 438200, 438300, 439100, 439400, 439600, 439700, 439800

S2 15-01 2015-09 ATT TBL 1

USSGL

IV 214200 Added S2 15-01 2015-11 ATT TBL 10

IV 292000 Deleted Trading Partner Agency Identifier, Deleted Trading Partner Main Account Code, 

Revised Federal Non-Federal Code attribute domain values from "F/N" to "N"

S2 15-01 2015-09 ATT TBL 2

IV 320700 Added S2 15-01 2015-11 ATT TBL 4

IV 412500 Deleted Credit Cohort Year; Revised Financing Account Code attribute domain values 

from "D/G/N" to "N"

S2 15-01 2015-11 ATT TBL 1

IV 413000 Deleted BEA Category Code S2 15-01 2015-09 ATT TBL 1

IV 439300 Revised Reduction Type Code attribute domain values from "ATB/OTR/SEQ" to 

"OTR/SEQ

S2 15-01 2015-09 ATT TBL 1

IV 442000 Deleted Credit Cohort Year; Revised Financing Account Code attribute domain values 

from "D/G/N" to "N"

S2 15-01 2015-09 ATT TBL 1

IV 443000 Deleted Credit Cohort Year; Revised Financing Account Code attribute domain values 

from "D/G/N" to "N"

S2 15-01 2015-09 ATT TBL 1

IV 488200 Revised Year of Budget Authority Indicator attribute domain values from "NEW/BAL" to 

"BAL"

S2 15-01 2015-09 ATT TBL 1

IV 498200 Deleted Year of Budget Authority Indicator S2 15-01 2015-09 ATT TBL 1

IV 590900 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" S2 15-01 2015-11 ATT TBL 4

IV 633000 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" S2 15-01 2015-11 ATT TBL 4

IV 750000 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" S2 15-01 2015-11 ATT TBL 4

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Line

V 3 Added USSGL account 137300 S2 15-01 2015-09 BS 2

V 8 Revised Federal Non-Federal Code attribute domain values from "N" to "E/N" for USSGL 

accounts 161800 and 162000

S2 15-01 2015-09 BS 2

V 18 Added USSGL Account 214200 S2 15-01 2015-11 BS 4

V 23 Added USSGL Account 214200 S2 15-01 2015-11 BS 4

V 32 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" for 

USSGL accounts 590900 and 633000

S2 15-01 2015-11 BS 4

V 32 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 BS 4

V 33 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" for 

USSGL accounts 590900 and 633000

S2 15-01 2015-11 BS 4
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 3 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 33 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 BS 4

V Footnote

V None BS

Statement of Net Cost:

V Line

V 1 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" for 

USSGL account 633000

S2 15-01 2015-11 SNC 4

V 1 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 SNC 4

V 2 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "F/N/Z" for 

USSGL account 590000

S2 15-01 2015-11 SNC 4

V 2 Revised Federal Non-Federal Code attribute domain values from "F/N" to "F/N/Z" for 

USSGL account 590900

S2 15-01 2015-11 SNC 4

V 6 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 SNC 4

V 7 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "F/N/Z" for 

USSGL account 590000

S2 15-01 2015-11 SNC 4

V 7 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N/Z" for 

USSGL account 590900

S2 15-01 2015-11 SNC 4

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

None SCNP

V Footnote

None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 4 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V

1020 Deleted GTAS Fund Type Code attribute domain values "EP/ER" from USSGL accounts 

411500, 411700, 411800, and 412500

S2 15-01 2015-09 SBR 2

V

1020 Deleted GTAS Fund Type Code attribute domain values "EC/EM" from USSGL accounts 

438200

S2 15-01 2015-09 SBR 2

V 1020 Deleted Authority Type Code Attribute from USSGL accounts 438700 and 438800 S2 15-01 2015-09 SBR 2

V

1020 Deleted GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER" from 

USSGL accounts 439600

S2 15-01 2015-09 SBR 2

V

1290 Deleted GTAS Fund Type Code attribute domain values "EP/ER" from USSGL accounts 

411500, 411700, 411800, and 412500

S2 15-01 2015-09 SBR 2

V 1290 Deleted Authority Type Code Attribute from USSGL accounts 438700 and 438800 S2 15-01 2015-09 SBR 2

V

1490 Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER/ET" to 

"EG/EP/ER/TR" for USSGL account 414200

S2 15-01 2015-09 SBR 2

V

1890 Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER/TR" to 

"EG/EP/ER/ES/TR" for USSGL account 438200

S2 15-01 2015-09 SBR 9

V Footnote

V None SBR

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V

Auth Type Code

Deleted Attribute from USSGL accounts 438700 and 438800 on lines 1020, 1080, 1132, 

1133, and 1232

S2 15-01 2015-09 SF 133 2

V Auth Type Code Deleted domain value "D" from USSGL account 438300 on line 1080 S2 15-01 2015-09 SF 133 2

V BEA Cat Deleted Attribute from USSGL account 413000 on lines 1020 and 1138 S2 15-01 2015-09 SF 133 2

V

Year of BA

Deleted Attribute from USSGL account 498200 on lines 1020, 1080, 2001, 2002, 2003, 

2101, 2102, 2103, 2501, 2502, 3010, 3011, 3020, 4011, 4101, and 4110

S2 15-01 2015-09 SF 133 2

V Year of BA Deleted domain value "NEW" from USSGL account 488200 on lines 2501 and 2502 S2 15-01 2015-09 SF 133 2

V

PY Adj

Deleted Attribute from USSGL account 439500 on lines 1134, 1234, 1522, 1622, 1725, 

and 1824

S2 15-01 2015-09 SF 133 2

V Trans. Code Revised domains from "X/K/N" to "N" for USSGL account 438200 on line 1823 S2 15-01 2015-09 SF 133 2

V

Fund Type

Deleted domain values "EP/ER" from USSGL accounts 411500, 411700, 411800, and 

412500 on lines 1020, 1080, 1100, 1170, 1200, and 1270

S2 15-01 2015-09 SF 133 2

V

Fund Type

Deleted domain values "EC/EG/EM/EP/ER/TR" from USSGL account 439600 on line 

1020

S2 15-01 2015-09 SF 133 2

V

Financing Account Code

Deleted domain values "D/G" from USSGL accounts 412500, 442000, and 443000 on lines 

1020, 1200, 2401, 2402, 2501, 2503 and 2504

S2 15-01 2015-09 SF 133 2
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 5 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

V

1823

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

USSGL account 438200

S2 15-01 2015-09 SF 133 9

Footnote

V None SF 133

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

Column

V Auth Type Code

Deleted Attribute from USSGL accounts 438700 and 438800 on lines 1020, 1132, 1133, 

and 1232

S2 15-01 2015-09 P&F 2

V BEA Cat Deleted Attribute from USSGL account 413000 on lines 1020 and 1138 S2 15-01 2015-09 P&F 2

V Borrow Source Revised domain value from "T" to "F/P/T" for USSGL account 414500 on line 5082 S2 15-01 2015-09 P&F 2

V Fed/NonFed

Revised domain value from "F" to "F/G" for USSGL account 259000 on lines 5080 and 

5081

S2 15-01 2015-09 P&F 2

V Year of BA

Deleted Attribute from USSGL account 498200 on lines 0900, 1020, 3010, 3011, 3020, 

4011, 4101, and 4110

S2 15-01 2015-09 P&F 2

V PY Adj

Deleted Attribute from USSGL accounts 414500 and 439500 on lines 1134, 1234, 1522, 

1622, 1725, 1824, and 5082

S2 15-01 2015-09 P&F 2

V Fund Type

Deleted domain values "EP/ER" from USSGL accounts 411500, 411700, 411800, and 

412500 on lines 1020, 1100, 1170, 1200, and 1270

S2 15-01 2015-09 P&F 2

V Fund Type

Deleted domain values "EC/EG/EM/EP/ER/TR" from USSGL account 439600 on line 

1020

S2 15-01 2015-09 P&F 2

V Trans. Code

Revised domains from "X/K/N" to "N" for USSGL accounts 438200, 442000, 443000, 

445000, 451000, 461000, 462000, 463000, 470000, and 47200 on lines 1823 and 1941

S2 15-01 2015-09 P&F 2

V Trans. Code

Revised domains from "K/N" to "N" for USSGL accounts 415800, 438200, 438300, 

438400, 439800, and 465000 on lines 1953, 5092, 5098, 5099, and 5100

S2 15-01 2015-09 P&F 2

V Trans. Code

Revised domains from "X/K/N" to "X/N" for USSGL accounts 415800, 438200, 438300, 

438400, and 439800 on lines 5090 and 5096

S2 15-01 2015-09 P&F 2

V Financing Account Code Deleted domain values "D/G" from USSGL account 412500 on lines 1020 and 1200 S2 15-01 2015-09 P&F 2

V Financing Account Code

Revised domain values from "N" to "D/G/N" for USSGL accounts 445000, 451000, 

461000, 462000, 463000, 465000, 47000, and 472000 on lines 1940, 1941, 1951, and 

1953

S2 15-01 2015-09 P&F 2

Line

V 1823 Revised GTAS Fund Type Code Attribute domain value from “ET” to “ES/ET” for 

USSGL account 438200

S2 15-01 2015-09 P&F 9

V 5092 Added a row for GTAS Fund Type Code Attribute domain value "ES" for USSGL account 

438200

S2 15-01 2015-09 P&F 9
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 6 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

V None P&F

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Column

VI None RBS

VI Line

VI 2.3 Added USSGL accounts 138000, 138100, 138500, 138900, 164200, 164300, 164400, 

164500, 164600 and 164700

S2 15-01 2015-11 RBS 3

VI 2.4 Deleted USSGL accounts 138000, 138100, 138500, 138900, 164200, 164300, 164400, 

164500, 164600 and 164700

S2 15-01 2015-11 RBS 3

VI 2.7 Revised Federal Non-Federal Code attribute domain value from "N" to "E/N" for USSGL 

account 161800 

S2 15-01 2015-09 RBS 2

VI 6.2 Deleted Additional Information "2" for USSGL account 214100 S2 15-01 2015-09 RBS 2

VI 6.2 Added USSGL Account 214200 S2 15-01 2015-11 RBS 4

VI 7.4 Added USSGL Account 214200 S2 15-01 2015-11 RBS 4

VI 9.1 Revised Federal Non-Federal Code attribute domain value from "F/G/N" to "F/N/Z" for 

USSGL accounts 590900 and 633000

S2 15-01 2015-11 RBS 4

VI 9.1 Revised Federal Non-Federal Code attribute domain value from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 RBS 4

VI 9.2 Added USSGL account 320700 S2 15-01 2015-11 RBS 4

VI 9.2 Revised Federal Non-Federal Code attribute domain value from "F/G/N" to "F/N/Z" for 

USSGL accounts 590900 and 633000

S2 15-01 2015-11 RBS 4

VI 9.2 Revised Federal Non-Federal Code attribute domain value from "G/N" to "N/Z" for 

USSGL account 750000

S2 15-01 2015-11 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost

VI Line

VI 7.7 Revised Federal Non-Federal Code attribute domain value from "G" to "Z" for USSGL 

accounts 633000 and 750000

S2 15-01 2015-11 RSNC 4

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

accounts 590000

S2 15-01 2015-11 RSNC 4

VI 12.6 Added USSGL account 590900 S2 15-01 2015-11 RSNC 4

VI Footnote
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 7 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI 7.1 Deleted USSGL account 310700 S2 15-01 2015-11 RSCNP 4

VI 7.2 (new) Added S2 15-01 2015-11 RSCNP 4

VI 7.2 (old) Revised Line number from 7.2 to 7.3 S2 15-01 2015-11 RSCNP 3

VI 7.3 (old) Revised Line number from 7.3 to 7.4 S2 15-01 2015-11 RSCNP 3

VI 7.4 (old) Revised Line number from 7.4 to 7.5 S2 15-01 2015-11 RSCNP 3

VI 7.5 (old) Revised Line number from 7.5 to 7.6 S2 15-01 2015-11 RSCNP 3

VI 7.6 (old) Revised Line number from 7.6 to 7.7 S2 15-01 2015-11 RSCNP 3

VI 7.7 (old) Revised Line number from 7.7 to 7.8 S2 15-01 2015-11 RSCNP 3

VI 7.8 (old) Revised Line number from 7.8 to 7.9 S2 15-01 2015-11 RSCNP 3

VI 7.9 (old) Revised Line number from 7.9 to 7.10 S2 15-01 2015-11 RSCNP 3

VI 7.10 (old) Revised Line number from 7.10 to 7.11 S2 15-01 2015-11 RSCNP 3

VI 7.11 (old) Revised Line number from 7.11 to 7.12 S2 15-01 2015-11 RSCNP 3

VI 7.12 (old) Revised Line number from 7.12 to 7.13 S2 15-01 2015-11 RSCNP 3

VI 7.13 (old) Revised Line number from 7.13 to 7.14 S2 15-01 2015-11 RSCNP 3

VI 7.13 (new) Revised Federal Non-Federal Code attribute domain value from "G" to "Z" for USSGL 

accounts 590900 and 750000.

S2 15-01 2015-11 RSCNP 4

VI 7.14 (old) Revised Line number from 7.14 to 7.16 S2 15-01 2015-11 RSCNP 3

VI 7.15 (old) Revised Line number from 7.15 to 7.17 S2 15-01 2015-11 RSCNP 3

VI 7.15 (new) Added S2 15-01 2015-11 RSCNP 4

VI 7.15 (new) Added USSGL account 320700 S2 15-01 2015-11 RSCNP 4

VI 7.17 (new) Revised Calculation Line S2 15-01 2015-11 RSCNP 3

VI 10 Revised Calculation Line S2 15-01 2015-11 RSCNP 3

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2015 Reporting

VII Validations

Validation Number

VII 12E Deleted all exceptions S2 15-01 2015-09 VAL 2

VII 17E Deleted pass exception for USSGL account 439500 S2 15-01 2015-09 VAL 1

VII 21E Deleted pass exceptions for USSGL account 417300 S2 15-01 2015-09 VAL 2

VII 67 Revised title/description and added fail conditions for USSGL accounts 412600, 412800, 

and 412900

S2 15-01 2015-09 VAL 2

VII 67E Added pass exceptions for USSGL accounts 412600, 412800, and 412900 S2 15-01 2015-09 VAL 2

VII 69 Revised title/description and added fail conditions for USSGL account 417300 S2 15-01 2015-09 VAL 2

VII 69E Added pass exceptions for USSGL account 417300 S2 15-01 2015-09 VAL 2
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 8 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 71 Created validation to limit the use of USSGL account 438200 with GTAS Fund Type Code 

"ES" and Authority Type Code "S"

S2 15-01 2015-09 VAL 9

VII 71E Created pass exception for TAS 069X5423 S2 15-01 2015-09 VAL 9

VII 72 Created validation to limit the use of USSGL account 412400 with GTAS Fund Type Code 

"EG"

S2 15-01 2015-09 VAL 1

VII 72E Created pass exception for the current annual TAS in fund family 012 1143 S2 15-01 2015-09 VAL 1

VII Edits

Edit Number

VII 46 Deleted USSGL accounts 412100, 414000, 414500, 429500, and 439500 S2 15-01 2015-09 EDIT 1

VII 47 Deleted USSGL account 439500 S2 15-01 2015-09 EDIT 1

T/L S2 15-01

Part 2 Fiscal 2016

I USSGL Chart of Accounts:

I 113000 Revised S2 15-01 2016-01 COA 8

I 113500 Added S2 15-01 2016-01 COA 8

II USSGL Accounts and Definitions:

II 113000 Revised S2 15-01 2016-01 DEF 8

II 113500 Added S2 15-01 2016-01 DEF 8

II 619000 Revised S2 15-01 2016-01 DEF 11

II 750000 Revised S2 15-01 2016-01 DEF 11

III USSGL Account Transactions:

III A189 Technical Changes S2 15-01 2016-01 TC 2

III C108 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III C150 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III C182 Technical Changes S2 15-01 2016-01 TC 2

III D306 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III D310 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III D506 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III H100 Added USSGL account 113500 S2 15-01 2016-01 TC 8

III H200 Added USSGL account 113500 S2 15-01 2016-01 TC 8

IV USSGL Account Attributes:
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 9 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added domain value "2017" S2 15-01 2016-01 ATT TBL 6

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Line

V 7 Added USSGL account 113500 S2 15-01 2016-01 BS 8

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

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:
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 10 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None SF 133

Line

V None SF 133

Footnote

V None SF 133

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

Column

V None P&F

Line

V None P&F

Footnote

V None P&F

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Column

VI None RBS

VI Line

VI 2.1 Added USSGL account 113500 S2 15-01 2016-01 RBS 8

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 11 IRC Handouts May 7, 2015

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI None RSCNP

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2016 Reporting

VII Validations

Validation Number

VII 27 Added pass condition for Credit Cohort Year "2016" S2 15-01 2016-01 VAL 6

VII 27E Added pass exception for Credit Cohort Year "2017" and deleted pass exceptions for 

Credit Cohort Year "2016"

S2 15-01 2016-01 VAL 6

VII Edits

Edit Number

VII 5 Added USSGL account 113500 S2 15-01 2016-01 EDIT 8

VII 22 Added USSGL account 113500 S2 15-01 2016-01 EDIT 8

VII 23 Added USSGL account 113500 S2 15-01 2016-01 EDIT 8

VII 45 Added USSGL account 113500 and closing group 113500 S2 15-01 2016-01 EDIT 8
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

T/L S2 15-01 DRAFT 12 IRC Handouts May 7, 2015

ADDITIONAL INFORMATION:

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 by the Public - 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