U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 1 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-14

Part 1 Fiscal 2019

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III A140 Revised Bulletin No. 2019-14 2019-10 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "E - Disaster 

and Emergency Item 5" to "E - Emergency PL 116-20"

Bulletin No. 2019-14 2019-09 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "E - Disaster 

and Emergency Item 5" to "E - Emergency PL 116-20"

Bulletin No. 2019-14 2019-09 ATT TBL 13

USSGL

IV 411990 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 411991 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 411992 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 411993 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 411994 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 414900 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 415700 Revised TAS Status attribute domain value from "U" to "E/U" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 415730 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 417590 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 417690 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 418000 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 419100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 420190 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 422500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 425500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 426100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 426200 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 426300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 426400 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 2 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 426500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 426600 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 427300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 427700 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 428300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 429590 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 438300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 438400 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R." 

Revised TAFS Status Code attribute domain value from "U" to "U/E"

Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 439190 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 439300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 439701 Revised TAS Status attribute domain value from "U" to "E/U"; revised Reporting 

Type Code attribute domain value from "U" to "E/F/U"; Revised Trans Code attribute 

domain value from "N" to "X/K/N"

Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 439730 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 439800 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2019-09 ATT TBL 1

IV 462090 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

IV 462091 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2019-10 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 3 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Title Line Revised Heading Line from "Revenue Activity:" to "Total Custodial Revenue:" Bulletin No. 2019-14 2019-10 SCA 9

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1290 Added USSGL accounts 415100 and 415700 with TAS Status attribute domain value 

"E"

Bulletin No. 2019-14 2019-09 SBR 1

V 1980 Deleted Bulletin No. 2019-14 2019-10 SBR 9

V Footnote

V None SBR

V 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 1000 Added USSGL accounts 422500, 428300, 438400 and 439800 with Reimbursable 

Flag attribute domain value "R"; Added Reduction Type attribute domain value 

"SEQ" to USSGL account 438400 with Fund Type attribute domain values of 

"EG/ET"; Revised TAS Status attribute domain value "U" to "U/E" and Transition 

Code attribute domain value "X/N" to "X/K/N" for USSGL account 438400 with 

Reimbursable Flag attribute domain value "R" with BEA Cat Code attribute domain 

value "M"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1010 Added USSGL account 419000 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1012 Added USSGL account 419100 with Reimbursable Flag attribute domain value "R", 

deleted USSGL account 419000

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1020 Added USSGL account 438200 with Reimbursable Flag attribute domain value "R" 

and Fund Type attribute domain value "ET"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1131 Added USSGL account 439300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1203 Added USSGL account 415700 with TAS Status attribute domain value "E" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1240 Added USSGL account 415100 with TAS Status attribute domain value "E" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1700 Added USSGL accounts 425500, 426600, and 427700 with Reimbursable Flag 

attribute domain value "R"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1701 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1702 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" 

and Reduction Type attribute domain value "SEQ"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 4 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1723 Added USSGL account 438300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1725 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1740 Added USSGL account 421500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1800 Added USSGL accounts 425500, 426600, and 427300 with Reimbursable Flag 

attribute domain value "R"; Revised Financing Account Code attribute domain value 

from "D/G/N" to "N" for USSGL account 425500 with Fund Type attribute domain 

values "EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1801 Added USSGL accounts 422500 and 428300 with Reimbursable Flag attribute 

domain value "R"; Revised Financing Account Code attribute domain value from 

"D/G/N" to "N" for USSGL account 422500 with Fund Type attribute domain values 

"EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1802 Revised TAS Status attribute domain value "U" to "U/E" and Transition Code 

attribute domain value "X/N" to "X/K/N" for USSGL account 438400 with 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 1840 Revised Fund Type attribute domain value "EP/ER" to "EG" for USSGL account 

421500 with "R" Reimbursable Flag attribute domain value; Revised Financing 

Account Code attribute domain value from "D/G/N" to "N" for USSGL account 

421500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4030 Added USSGL accounts 425500 and 427700 with Reimbursable Flag attribute 

domain value "R"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4033 Added USSGL account 426600 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4050 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4051 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4055 Revised Fund Type attribute domain value "EC/EG/EM/EP/ER/ES/ET/TR" to "EG" 

for USSGL account 421500 with Reimbursable Flag "R"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4120 Added USSGL account 425500 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 425500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4121 Added USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4123 Added USSGL account 426600 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4140 Added USSGL account 422500 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 422500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 4145 Added USSGL account 421500 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 421500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 5090 Added USSGL accounts 438200 and 439800 with Reimbursable Flag attribute 

domain value "R"; Added Reduction Type attribute domain value "SEQ" to USSGL 

account 438400 with Fund Type attribute domain values of "EG/ET"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 5091 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 5 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5092 Added USSGL accounts 438300 and 439800 with Reimbursable Flag attribute 

domain value "R"; Added USSGL account 438200 with Reimbursable Flag attribute 

domain value "R" and Fund Type attribute domain value "ET"; Added Reduction 

Type attribute domain value "SEQ" to USSGL account 438400 with Fund Type 

attribute domain values of "EG/ET"

Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 5093 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 5094 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V 5095 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2019-09 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 69E Added pass exceptions for TAS 014X2301 with USSGL accounts 412600 and 

412800

Bulletin No. 2019-14 2019-08 VAL 6
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 6 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 99 Added validation to restrict the use of specific USSGL accounts with Reimbursable 

Flag attribute domain value "R"

Bulletin No. 2019-14 2019-09 VAL 8

VII 99E Added pass exceptions Bulletin No. 2019-14 2019-09 VAL 8

VII 100 Added validation to restrict the use of USSGL accounts 415100 and 415700 on 

expired TAS

Bulletin No. 2019-14 2019-09 VAL 8

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2019-14

Part 2 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None COA

III USSGL Account Transactions:

III A140 Revised Bulletin No. 2019-14 2020-01 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "E - Disaster 

and Emergency Item 5" to "E - Emergency PL 116-20"

Bulletin No. 2019-14 2020-01 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV DEFC Revised Disaster Emergency Fund Code attribute domain value from "E - Disaster 

and Emergency Item 5" to "E - Emergency PL 116-20"

Bulletin No. 2019-14 2020-01 ATT TBL 13

USSGL

IV 411990 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 411991 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 411992 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 411993 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 411994 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 415700 Revised TAS Status attribute domain value from "U" to "E/U" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 415730 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 417590 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 417690 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 418000 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 7 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 419000 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 419100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 420190 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 422100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426100 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426200 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426400 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426500 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 426600 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 427300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 427700 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 428300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 429590 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 438200 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 438300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 438400 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R." 

Revised TAFS Status Code attribute domain value from "U" to "U/E"

Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 439190 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 439300 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 439701 Revised TAS Status attribute domain value from "U" to "E/U"; Revised Reporting 

Type Code attribute domain value from "U" to "E/F/U"; Revised Trans Code attribute 

domain value from "N" to "X/K/N"

Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 439730 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 439800 Revised Reimbursable Flag Indicator attribute domain value from "D" to "D/R" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 462090 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

IV 462091 Revised DEFC attribute domain value from blank to "A/B/C/D/E/F/G/H/Q" Bulletin No. 2019-14 2020-01 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

V Statement of Net Cost:

V Column

V None SNC
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 8 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V Title Line Revised Heading Line from "Revenue Activity:" to "Total Custodial Revenue:" Bulletin No. 2019-14 2020-01 SCA 9

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1290 Added USSGL account 415100 and 415700 with TAS Status attribute domain value 

"E"

Bulletin No. 2019-14 2020-01 SBR 1

V 1980 Deleted Bulletin No. 2019-14 2020-01 SBR 9

V Footnote

V None SBR

V 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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 9 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1000 Added USSGL accounts 428300, 438400 and 439800 with Reimbursable Flag 

attribute domain value "R"; Added Reduction Type attribute domain value "SEQ" to 

USSGL account 438400 with Fund Type attribute domain values of "EG/ET"; 

Revised TAS Status attribute domain value "U" to "U/E" and Transition Code 

attribute domain value "X/N" to "X/K/N" for USSGL account 438400 with 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1010 Added USSGL account 419000 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1012 Added USSGL account 419100 with Reimbursable Flag attribute domain value "R", 

deleted USSGL account 419000

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1131 Added USSGL account 439300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1203 Added USSGL account 415700 with TAS Status attribute domain value "E" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1240 Added USSGL account 415100 with TAS Status attribute domain value "E" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1700 Added USSGL accounts 426600 and 427700 with Reimbursable Flag attribute 

domain value "R"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1702 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" 

and Reduction Type attribute domain value "SEQ" with Fund Type "ET"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1723 Added USSGL account 438300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1725 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1740 Revised Reimbursable Flag attribute domain "D/R" to "D" for USSGL account 

421500

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1800 Added USSGL accounts 426600 and 427300 with Reimbursable Flag attribute 

domain value "R"; Revised Financing Account Code attribute domain value from 

"D/G/N" to "N" for USSGL account 425500 with Fund Type attribute domain values 

"EP/ER"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1801 Added USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 422500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1802 Revised TAS Status attribute domain value "U" to "U/E" and Transition Code 

attribute domain value "X/N" to "X/K/N" for USSGL account 438400 with 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 1840 Deleted Reimbursable Flag attribute domain value "R" from USSGL account 421500 Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 2503 Deleted Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 2504 Deleted Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 4030 Added USSGL account 427700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4033 Added USSGL account 426600 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4055 Revised Reimbursable Flag attribute domain "D/R" to "D" for USSGL account 

421500

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4120 Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 425500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4121 Added USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4123 Added USSGL account 426600 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 4140 Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 422500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 10 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4145 Revised Financing Account Code attribute domain value from "D/G/N" to "N" for 

USSGL account 421500 with Fund Type attribute domain values "EP/ER"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5090 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R"; 

Added Reduction Type attribute domain value "SEQ" to USSGL account 438400 

with Fund Type attribute domain values of "EG/ET"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5091 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5092 Added USSGL accounts 438300 and 439800 with Reimbursable Flag attribute 

domain value "R"; Added Reduction Type attribute domain value "SEQ" to USSGL 

account 438400 with Fund Type attribute domain values of "EG/ET"

Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5093 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5094 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5095 Added USSGL account 438400 with Reimbursable Flag attribute domain value "R" Bulletin No. 2019-14 2020-01 SF 133/Schedule P 1

V 5311 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5312 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5313 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5314 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5321 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5322 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5323 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5324 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5331 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5332 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5333 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5334 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5341 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5342 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5343 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V 5344 Added Bulletin No. 2019-14 2020-01 SF 133/Schedule P 4

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT 11 IRC Handouts 07 11 19

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII VAL

VII 69E Added pass exceptions for TAS 014X2301 with USSGL accounts 412600 and 

412800

Bulletin No. 2019-14

2020-01 VAL

6

VII 99 Added validation to restrict the use of specific USSGL accounts with Reimbursable 

Flag attribute domain value "R"

Bulletin No. 2019-14

2020-01 VAL

8

VII 99E Added pass exceptions Bulletin No. 2019-14 2020-01 VAL 8

VII 100 Added validation to restrict the use of USSGL accounts 415100 and 415700 on 

expired TAS

Bulletin No. 2019-14

2020-01 VAL

8

VII 100E Added pass exception Bulletin No. 2019-14 2020-01 VAL 8

VII Edits

VII Edit Number

VII None EDIT
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-14

DRAFT13 IRC Handouts 07 11 19

Bulletin No. 2019-14

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 3 of the TFM Volume 1, Part 2, Chapter 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 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 116-20.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

16 Revised domain values to add next fiscal year.

17 Change is related to GTAS code changes or enhancements.

18 Changes related to addition of new RC 31 and RC 32

19 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.