U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 1 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2016-05

Part 1 Fiscal 2016

I USSGL Chart of Accounts:

I 119305 Added Bulletin No. 2016-05 2016-09 COA 15

I 119306 Added Bulletin No. 2016-05 2016-09 COA 15

I 119307 Added Bulletin No. 2016-05 2016-09 COA 15

I 119309 Added Bulletin No. 2016-05 2016-09 COA 15

I 119333 Added Bulletin No. 2016-05 2016-09 COA 15

I 411990 Added Bulletin No. 2016-05 2016-09 COA 15

I 417590 Added Bulletin No. 2016-05 2016-09 COA 15

I 417690 Added Bulletin No. 2016-05 2016-09 COA 15

I 420190 Added Bulletin No. 2016-05 2016-09 COA 15

I 462090 Added Bulletin No. 2016-05 2016-09 COA 15

I 579001 Added Bulletin No. 2016-05 2016-09 COA 16

I 579010 Added Bulletin No. 2016-05 2016-09 COA 16

I 719090 Added Bulletin No. 2016-05 2016-09 COA 15

I 729090 Added Bulletin No. 2016-05 2016-09 COA 15

II USSGL Accounts and Definitions:

II 119305 Added Bulletin No. 2016-05 2016-09 DEF 15

II 119306 Added Bulletin No. 2016-05 2016-09 DEF 15

II 119307 Added Bulletin No. 2016-05 2016-09 DEF 15

II 119309 Added Bulletin No. 2016-05 2016-09 DEF 15

II 119333 Added Bulletin No. 2016-05 2016-09 DEF 15

II 411990 Added Bulletin No. 2016-05 2016-09 DEF 15

II 417590 Added Bulletin No. 2016-05 2016-09 DEF 15

II 417690 Added Bulletin No. 2016-05 2016-09 DEF 15

II 420190 Added Bulletin No. 2016-05 2016-09 DEF 15

II 462097 Added Bulletin No. 2016-05 2016-09 DEF 15

I 579001 Added Bulletin No. 2016-05 2016-09 DEF 16

II 579010 Added Bulletin No. 2016-05 2016-09 DEF 16

II 719090 Added Bulletin No. 2016-05 2016-09 DEF 15

II 729090 Added Bulletin No. 2016-05 2016-09 DEF 15

III USSGL Account Transactions:
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 2 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III A138 Revised Title Bulletin No. 2016-05 2016-02 TC 13

III A140 Added USSGL account 431000 Bulletin No. 2016-05 2016-02 TC 13

III A141 Revised title and comment Bulletin No. 2016-05 2016-09 TC 2

III A189 Added USSGL account 299000 Bulletin No. 2016-05 2016-09 TC 2

III A404 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A406 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A440 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A442 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A444 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A446 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A448 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A450 Revised title Bulletin No. 2016-05 2016-09 TC 20

III A472 Added USSGL account 417500 Bulletin No. 2016-05 2016-09 TC 21

III A474 Added USSGL account 417500 Bulletin No. 2016-05 2016-09 TC 21

III A476 Added USSGL account 417500 Bulletin No. 2016-05 2016-09 TC 21

III A478 Added USSGL account 417500 Bulletin No. 2016-05 2016-09 TC 21

III B418 Added USSGL account 214200 Bulletin No. 2016-05 2016-09 TC 2

III D312 Added USSGL account 214200 Bulletin No. 2016-05 2016-09 TC 2

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV TAS Status Transitioning 

Code

Revised definition Bulletin No. 2016-05 2016-09 ADR 22

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 119305 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 119306 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 119307 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 119309 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 119333 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 132500 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 134200 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 137300 Revised Federal Non-Federal Code attribute domain values from "G/N" to "N/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 161000 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 161100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 161200 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 161300 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2016-05 2016-11 ATT TBL 4
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 3 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 298500 Revised Federal Non-Federal Code attribute domain value from "G" to "G/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 411990 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 417590 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 417690 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 420190 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 462090 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 532000 Deleted Trading Partner Agency Identifier; Deleted Trading Partner Main Account 

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

"N"

Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 532400 Deleted Trading Partner Agency Identifier; Deleted Trading Partner Main Account 

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

"N"

Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 573000 Revised Federal Non-Federal Code attribute domain value from "F" to "F/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 579001 Added Bulletin No. 2016-05 2016-09 ATT TBL 16

IV 579010 Added Bulletin No. 2016-05 2016-09 ATT TBL 16

IV 590000 Revised Exchange Nonexchange Code attribute domain value from "T/X" to "E/T/X" Bulletin No. 2016-05 2016-09 ATT TBL 19

IV 590900 Revised Exchange Nonexchange Code attribute domain value from "T/X" to "E/T/X" Bulletin No. 2016-05 2016-09 ATT TBL 19

IV 599300 Revised Federal Non-Federal Code attribute domain value "G" to "G/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 599400 Revised Federal Non-Federal Code attribute domain value "G" to "G/Z" Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 633800 Added Trading Partner Agency Identifier; Added Trading Partner Main Account 

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

Bulletin No. 2016-05 2016-11 ATT TBL 4

IV 711200 Revised Exchange Nonexchange Code attribute domain values from "X/T" to "X" Bulletin No. 2016-05 2016-11 ATT TBL 2

IV 719090 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

IV 729090 Added Bulletin No. 2016-05 2016-09 ATT TBL 15

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 3 Revised Federal Non-Federal Code attribute domain value from "G" to "Z" for 

USSGL accounts 132500 and 137300

Bulletin No. 2016-05 2016-11 BS 4

V 7 Added USSGL accounts 119305, 119306, 119307, 119309, 199333 Bulletin No. 2016-05 2016-09 BS 15

V 8 Deleted footnote "2" for USSGL accounts 134200,161000,161100,161200,161300: 

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

USSGL accounts 134200,161000,161100,161200,161300

Bulletin No. 2016-05 2016-11 BS 4

V 19 Revised Federal Non-Federal Code attribute domain value from "G" to "G/Z" for 

USSGL account 298500

Bulletin No. 2016-05 2016-11 BS 4
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 4 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 27 Deleted footnote "4" for USSGL account 240000; Revised footnote reference from 

"3" to "2" for USSGL account 298000.

Bulletin No. 2016-05 2016-11 BS 4

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

USSGL accounts 532000 and 532400

Bulletin No. 2016-05 2016-11 BS 4

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

USSGL account 573000

Bulletin No. 2016-05 2016-11 BS 4

V 32 Revised footnote reference from "3" to "2" for USSGL accounts 599000 and 599100 Bulletin No. 2016-05 2016-11 BS 4

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

USSGL accounts 599300 and 599400

Bulletin No. 2016-05 2016-11 BS 4

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

USSGL account 633800

Bulletin No. 2016-05 2016-11 BS 4

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

USSGL accounts 532000 and 532400

Bulletin No. 2016-05 2016-11 BS 4

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

USSGL account 573000

Bulletin No. 2016-05 2016-11 BS 4

V 33 Added USSGL accounts 579001,719090,729090 Bulletin No. 2016-05 2016-11 BS 4

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

USSGL accounts 599300 and 599400

Bulletin No. 2016-05 2016-11 BS 4

V Footnote

V 2 Revised from "Related to Government Account Series securities purchased using 

deposit funds. The Fed/Nonfed attribute domain value of Z was added to TFM 2-4700 

in order to be able to correctly classify any Government Account Series securities 

reported to this USSGL account. The amounts are reported to a Federal line on the 

Reclassified Balance Sheet in accordance with Section 4705.20e. On the Balance 

Sheet this domain value would be reported on a Non-Federal line." to "FASAB 

recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal 

custodial liabilities as referenced in FASAB SFFAS No. 7, paragraph 289."

Bulletin No. 2016-05 2016-11 BS 4

V 3 Deleted Bulletin No. 2016-05 2016-11 BS 4

V 4 Deleted Bulletin No. 2016-05 2016-11 BS 4

Statement of Net Cost:

V Line

V 1 Added USSGL Account 729090;Revised Federal Non-Federal Code attribute domain 

values from "N" to "F/N" for USSGL accounts 633800 

Bulletin No. 2016-05 2016-11 SNC 4

V 2 Added USSGL Account 719090 Bulletin No. 2016-05 2016-09 SNC 15

V Footnote

V None SNC
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 5 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Changes in Net Position:

V Line

V 6 Added USSGL accounts 590000 and 590900 Bulletin No. 2016-05 2016-09 SCNP 19

V 13 Added USSGL account 579001 Bulletin No. 2016-05 2016-11 SCNP 4

V 13 Added USSGL accounts 590000 and 590900 Bulletin No. 2016-05 2016-09 SCNP 19

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 Debit/Credit Revised Debit Credit Indicator attribute domain values on lines 1000, 1043, 1290, 

1490, 1690, 1890, 3060, 3072, 4177, 4178, 4179, and 4187

Bulletin No. 2016-05 2016-09 SBR 24

V Line

V 1000 Added footnote "3" to USSGL accounts 417200 and 436000 Bulletin No. 2016-05 2016-03 SBR 2

V

1000 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SBR 11

V

1000 Added USSGL account 439700 with Authority Type Code attribute domain value "P" 

and GTAS Fund Type Code attribute domain value "EG"

Bulletin No. 2016-05 2016-02 SBR 12

V 1020 Added footnote "5" Bulletin No. 2016-05 2016-03 SBR 2

V 1290 Revised footnote reference from "2" to "7" for USSGL account 424000 Bulletin No. 2016-05 2016-03 SBR 2

V

1890 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SBR 11

V 2190 Deleted footnote "4" from USSGL account 498200 Bulletin No. 2016-05 2016-03 SBR 2

V 3006 Added footnote "6" Bulletin No. 2016-05 2016-03 SBR 2

V 3066 Added footnote "8" Bulletin No. 2016-05 2016-03 SBR 2

V Footnote

V 6 Revised line reference from 3016 to 3001 Bulletin No. 2016-05 2016-03 SBR 2

V 8 Added footnote Bulletin No. 2016-05 2016-03 SBR 2
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 6 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V Debit/Credit Revised Debit Credit Indicator attribute domain values for USSGL accounts 404400, 

404700, 404800, 411100, 411200, 411300, 411500, 411600, 411700, 411800, 

412100, 412200, 412400, 412500, 412500, 412700, 413000, 413100, 413300, 

413400, 413500, 413600, 413800, 414000, 414200, 414400, 414500, 414700, 

415000, 415100, 415200, 415700, 415800, 417100, 417200, 421200, 426000, 

426400, 426700, 427500, 427600, 428500, 428600, 428700, 435000, 435500, 

435600, 435700, 437000, 438200, 438300, 438700, 438800, 439000, 439200, 

439300, 439500, 439600, 439800, and 439900 

Bulletin No. 2016-05 2016-09 SF 133/Schedule P 24

V PY Adj Revised Prior Year Adjustment Code attribute domain values on lines 3090, 5091, 

5092, 5094, 5095, 5097, 5098, 5100, and 5102

Bulletin No. 2016-05 2016-09 SF 133/Schedule P 25

V TAS Status SF 133 Revised TAS Status Indicator attribute domain values on lines 1000, 1020, 1201, 

1203, 1801, 2501, 2502, and 3020

Bulletin No. 2016-05 2016-09 SF 133/Schedule P 26

V Trans. Code Revised TAS Status Transitioning Code attribute domain values on lines 0900, 1000, 

1010, 1011, 1013, 1020, 1024, 1025, 1026, 1029, 1032, 1040, 1041, 1042, 1100, 

1101, 1102, 1103, 1104, 1105, 1120, 1121, 1130, 1131, 1132, 1133, 1134, 1135, 

1137, 1138, 1139, 1150, 1151, 1152, 1170, 1171, 1173, 1174, 1200, 1201, 1203, 

1204, 1220, 1221, 1230, 1232, 1234, 1235, 1236, 1238, 1239, 1250, 1251, 1252, 

1270, 1271, 1272, 1273, 1300, 1320, 1330, 1400, 1420, 1421, 1422, 1423, 1430, 

1500, 1510, 1511, 1520, 1522, 1530, 1531, 1600, 1603, 1610, 1611, 1620, 1621, 

1622, 1630, 1631, 1700, 1702, 1710, 1711, 1720, 1722, 1723, 1725, 1726, 1727, 

1728, 1740, 1741, 1742, 1800, 1801, 1802, 1810, 1811, 1820, 1822, 1823, 1824, 

1825, 1826, 1827, 1840, 1841, 1842, 2001, 2002, 2003, 2101, 2102, 2103, 2201, 

2202, 2203, 2301, 2302, 2303, 2401, 2402, 2403, 2501, 2502, 2503, 2504, 3010, 

3020, 3040, 3070, 4010, 4011, 4031, 4050, 4055, 4100, 4110, 4121, 4122, 4140, 

4145, 5000, 5001, 5010, 5011, 5080, 5081, 5082, 5101, and 5102

Bulletin No. 2016-05 2016-09 SF 133/Schedule P 27

V Addl. Info. Added footnote to lines 1000, 1026, 1031, 1200, and 1201 Bulletin No. 2016-05 2016-09 SF 133/Schedule P 28

V Line

V

1000 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SF 133/ Schedule P 11

V

1000 Added USSGL account 439700 with Authority Type Code attribute domain value "P" 

and GTAS Fund Type Code attribute domain value "EG"

Bulletin No. 2016-05 2016-02 SF 133/ Schedule P 12

V

1020 Deleted row with Reduction Type Code attribute domain value “OTR” for USSGL 

account 438400

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1020 Revised Reduction Type Code attribute domain value from “SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1020 Deleted row with Authority Type Code attribute domain value “C” and PY 

Adjustment Code attribute domain value “B” for USSGL account 439300

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 7 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1020 Revised GTAS Fund Type Code attribute domain values from “EP/ET” to 

“EG/EP/ER/ET” for USSGL 439300

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1060 Deleted row with GTAS Fund Type Code attribute domain values “EP/ER” for 

USSGL account 480200

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1080 Deleted row with Reduction Type Code attribute domain value “OTR” for USSGL 

account 438400

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1080 Revised Reduction Type Code attribute domain value from “SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1080 Deleted row with Authority Type Code attribute domain value “C” and PY 

Adjustment Code attribute domain value “B” for USSGL account 439300

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1080 Revised GTAS Fund Type Code attribute domain values from “EP/ET” to 

“EG/EP/ER/ET” for USSGL 439300

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1080 Deleted row with GTAS Fund Type Code attribute domain values “EP/ER” for 

USSGL accounts 480200, 488200, 490200, and 498200

Bulletin No. 2016-05 2016-09 SF 133/ Schedule P 28

V

1201 Revised Reduction Type Code attribute domain values from "ATB/OTR/XXX" to 

"ATB/XXX" for USSGL account 438400

Bulletin No. 2016-05 2016-03 SF 133/ Schedule P 14

V

1203 Added a row with Reduction Type Code attribute domain value "OTR" for USSGL 

account 438400

Bulletin No. 2016-05 2016-03 SF 133/ Schedule P 14

V

1802 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SF 133/ Schedule P 11

V

5090 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SF 133/ Schedule P 11

V

5092 Added USSGL account 438400 with Authority Type Code attribute domain value "S" 

and GTAS Fund Type Code attribute domain value "ES"

Bulletin No. 2016-05 2016-02 SF 133/ Schedule P 11

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 2.1 Added USSGL accounts 119305, 119306, 119307, 119309, 199333 Bulletin No. 2016-05 2016-09 RBS 15

VI 2.4(new) Added Bulletin No. 2016-05 2016-11 RBS 3

VI 2.5(old) Revised line number from 2.5 to 2.4 Bulletin No. 2016-05 2016-11 RBS 3

VI 2.6(old) Revised line number from 2.6 to 2.5 Bulletin No. 2016-05 2016-11 RBS 3

VI 2.6(new) Revised footnote reference from "4" to "3" for USSGL accounts 

162000,162100,162200,162300,169000

Bulletin No. 2016-05 2016-11 RBS 4

VI 2.7(old) Revised line number from 2.7 to 2.6 Bulletin No. 2016-05 2016-11 RBS 3
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 8 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 2.8(old) Revised line number from 2.8 to 2.7 Bulletin No. 2016-05 2016-11 RBS 3

VI 2.8(new) Revised footnote reference from "5" to "4" for USSGL account 199000 Bulletin No. 2016-05 2016-11 RBS 4

VI 2.9(old) Revised line number from 2.9 to 2.8 Bulletin No. 2016-05 2016-11 RBS 3

VI 2.9(new) Revised from "This line is calculated. Equals sum of line 2.1 through 2.9" to "This 

line is calculated. Equals sum of line 2.1 through 2.8"

Bulletin No. 2016-05 2016-11 RBS 3

VI 2.10(old) Revised line number from 2.10 to 2.9 Bulletin No. 2016-05 2016-11 RBS 3

VI 3.3 Revised footnote reference from "8" to "7" for USSGL accounts 

131000,131900,136000,137000,199000

Bulletin No. 2016-05 2016-11 RBS 4

VI 3.5 Revised footnote reference from "8" to "7 " for USSGL account 134200 Bulletin No. 2016-05 2016-11 RBS 4

VI 3.6 Revised line title from "Interest Receivable - Loans" to "Interest Receivable - Loans 

and Not Otherwise Classified"

Bulletin No. 2016-05 2016-09 RBS 2

VI 3.6 Revised footnote reference from "8" to "7" for USSGL accounts 134000,134100 Bulletin No. 2016-05 2016-09 RBS 4

VI 3.7 Revised footnote reference from "8" to "7" for USSGL accounts 

135000,135100,136100,137100

Bulletin No. 2016-05 2016-09 RBS 4

VI 3.8 Revised footnote reference from "8" to "7" for USSGL accounts 133000,133500 Bulletin No. 2016-05 2016-09 RBS 4

VI 3.9 Revised footnote reference from "8" to "7" for USSGL accounts 132000,132100 Bulletin No. 2016-05 2016-09 RBS 4

VI 3.10 Revised footnote reference from "8" to "7" for USSGL account 141000 Bulletin No. 2016-05 2016-09 RBS 4

VI 3.11 Deleted USSGL accounts 134200,161000,161100,161200,161300 Bulletin No. 2016-05 2016-11 RBS 4

VI 3.11 Revised Federal Non-Federal Code attribute domain value from "G" to "Z" for 

USSGL accounts 132500 and 137300

Bulletin No. 2016-05 2016-11 RBS 4

VI 4 Revised from "This line is calculated. Equals sum of line 2.10 and 3.14" to "This line 

is calculated. Equals sum of lines 2.9 and 3.14"

Bulletin No. 2016-05 2016-11 RBS 4

VI 6.9 Revised footnote reference from "6/7" to "5/6" for USSGL account 259000 Bulletin No. 2016-05 2016-11 RBS 4

VI 6.9 Revised footnote reference from "3" to "2" for USSGL account 298000 Bulletin No. 2016-05 2016-11 RBS 4

VI 7.3 Revised footnote reference from '8" to "7" for USSGL accounts 

253000,253100,253200,253300,253400,254000

Bulletin No. 2016-05 2016-11 RBS 4

VI 7.4 Revised footnote reference from "8" to "7" for USSGL account 214200 Bulletin No. 2016-05 2016-11 RBS 4

VI 7.5 Revised footnote reference from "8" to "7" for USSGL account 214100 Bulletin No. 2016-05 2016-11 RBS 4

VI 7.7 Revised footnote reference from "8" to "7" for USSGL accounts 215000,215500 Bulletin No. 2016-05 2016-11 RBS 4

VI 7.9 Revised footnote reference from "8" to "7" for USSGL account 231000 Bulletin No. 2016-05 2016-11 RBS 4

VI 7.11 Added USSGL account 298500 Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL accounts 532000 and 532400

Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL account 573000

Bulletin No. 2016-05 2016-11 RBS 4

VI 9.1 Revised footnote reference from "3" to "2" for USSGL accounts 590000,590900 Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL accounts 599300 and 599400

Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL account 633800

Bulletin No. 2016-05 2016-11 RBS 4
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 9 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

USSGL accounts 532000 and 532400

Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL account 573000

Bulletin No. 2016-05 2016-11 RBS 4

VI 9.2 Added USSGL accounts 579001,579010,719090,729090 Bulletin No. 2016-05 2016-11 RBS 4

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

USSGL accounts 599300 and 599400

Bulletin No. 2016-05 2016-11 RBS 4

VI Footnote

VI 2 Revised from "Related to Government Account Series securities purchased using 

deposit funds." to "FASAB recognizes amounts returned to Puerto Rico and the Virgin 

Islands as nonFederal custodial liabilities as referenced in SFFAS No. 7, paragraph 

289."

Bulletin No. 2016-05 2016-11 RBS 4

VI 3 Revised from "FASAB recognizes amounts returned to Puerto Rico and the Virgin 

Islands as nonFederal custodial liabilities as referenced in SFFAS No. 7, paragraph 

289." to "Does not include derivative assets."

Bulletin No. 2016-05 2016-11 RBS 4

VI 4 Revised from "Does not include derivative assets." to "Related to investments in 

derivative assets."

Bulletin No. 2016-05 2016-11 RBS 4

VI 5 Revised from "Related to investments in derivative assets." to "Includes non-derivative 

liabilities."

Bulletin No. 2016-05 2016-11 RBS 4

VI 6 Revised from "Includes non-derivative liabilities." to "Related to derivative liabilities." Bulletin No. 2016-05 2016-11 RBS 4

VI 7 Revised from "Related to derivative liabilities." to "Exclude General Fund (Trading 

Partner code 9900) activity in this account."

Bulletin No. 2016-05 2016-11 RBS 4

VI 8 Revise from "Exclude General Fund (Trading Partner code 9900) activity in this 

account." to "Report only General Fund (Trading Partner code 9900) activity 

associated with this account. With the implementation of GTAS there will be a new 

Federal/NonFederal attribute domain value "G" for the General Fund."

Bulletin No. 2016-05 2016-11 RBS 4

VI 9 Deleted Bulletin No. 2016-05 2016-11 RBS 4

Reclassified Statement of Net Cost:

VI Line

VI 2 Added USSGL account 729090 Bulletin No. 2016-05 2019-09 RSNC 15

VI 7.7 Added USSGL account 633800 Bulletin No. 2016-05 2016-11 RSNC 4

VI 11 Added USSGL account 719090 Bulletin No. 2016-05 2019-09 RSNC 15

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI 5.8 Added USSGL accounts 590000 and 590900 Bulletin No. 2016-05 2016-09 RSCNP 19
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 10 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.3 Revised RC from 39 to 38 Bulletin No. 2016-05 2016-11 RSCNP 3

VI 7.12 Deleted USSGL accounts 532000 and 532400 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 7.16 Revised RC from 39 to 38 Bulletin No. 2016-05 2016-11 RSCNP 3

VI 8.6(new) Added Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.6(old) Revised line number from 8.6 to 8.7 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.7 Added USSGL accounts 573000, 599300, and 599400 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.7(old) Revised line number from 8.7 to 8.9 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.8(new) Added Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.8(old) Revised line number from 8.8 to 8.10 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.9(old) Revised line number from 8.9 to 8.11 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.9 Deleted USSGL accounts 532000 and 532400 Bulletin No. 2016-05 2016-11 RSCNP 4

VI 8.11 Revised the calculations to reflect new line numbers Bulletin No. 2016-05 2016-11 RSCNP 4

VI Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2016 Reporting

VII Validations

Validation Number

VII 6 Revised error message Bulletin No. 2016-05 2016-04 VAL 2

VII 39E Added pass exception for TAS 012 20162016 1004 with PYA "B" Bulletin No. 2016-05 2016-04 VAL 1

VII 42 Revised validation type and rule structure Bulletin No. 2016-05 2016-02 VAL 2

VII 42E Created pass exceptions Bulletin No. 2016-05 2016-02 VAL 2

VII 44E Added pass exceptions and revised exception criteria Bulletin No. 2016-05 2016-02 VAL 1

VII 52E Added pass exception for TAS 012 20162016 1004 Bulletin No. 2016-05 2016-04 VAL 1

VII 69E Added pass exception regarding USSGL 411900 for TAS 014 X 5015 Bulletin No. 2016-05 2016-02 VAL 1

VII 71 Added fail condition for USSGL 438400 with Authority Type Code "S" and Fund 

Type "ES"; revised title and description

Bulletin No. 2016-05 2016-03 VAL 1

VII 71E Revised title and description Bulletin No. 2016-05 2016-03 VAL 1

VII Edits

Edit Number

VII 2 Added line 1603 to the left side Bulletin No. 2016-05 2016-04 EDIT 2

14 Added line 1033 to the left side Bulletin No. 2016-05 2016-03 EDIT 2

43 Revised statement line numbers on right side Bulletin No. 2016-05 2016-03 EDIT 2

VII 44 Revised statement line numbers on right side Bulletin No. 2016-05 2016-03 EDIT 2

VII 21 Revised title and description Bulletin No. 2016-05 2016-04 EDIT 2

VII 45 Changed from Proposed Analytical to Fatal; Moved USSGLs 590000 and 729200 

with Reporting Type Code "F" from closing group 331000 to closing group 340000; 

revised title and description

Bulletin No. 2016-05 2016-04 EDIT 2
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 11 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2016-05

Part 2 Fiscal 2017

I USSGL Chart of Accounts:

I 109000 Revised Bulletin No. 2016-05 2017-01 COA 16

I 209010 Added Bulletin No. 2016-05 2017-01 COA 16

I 415900 Added Bulletin No. 2016-05 2017-01 COA 17

II USSGL Accounts and Definitions:

I 109000 Revised Bulletin No. 2016-05 2017-01 DEF 16

I 209010 Added Bulletin No. 2016-05 2017-01 DEF 16

II 415900 Added Bulletin No. 2016-05 2017-01 DEF 17

III USSGL Account Transactions:

III C152 Added Bulletin No. 2016-05 2017-01 TC 17

III C450 Added Bulletin No. 2016-05 2017-01 TC 18

III C452 Added Bulletin No. 2016-05 2017-01 TC 18

III C453 Added Bulletin No. 2016-05 2017-01 TC 18

III C454 Added Bulletin No. 2016-05 2017-01 TC 18

III C455 Added Bulletin No. 2016-05 2017-01 TC 18

III C456 Added Bulletin No. 2016-05 2017-01 TC 18

III C457 Added Bulletin No. 2016-05 2017-01 TC 18

III C458 Added Bulletin No. 2016-05 2017-01 TC 18

III C418 Revised Bulletin No. 2016-05 2017-01 TC 18

III F302 Revised Bulletin No. 2016-05 2017-01 TC 17

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV GTAS Fund Type Code Revised Bulletin No. 2016-05 2017-01 ADR 23

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 209010 Added Bulletin No. 2016-05 2017-01 ATT TBL 16

IV 415900 Added Bulletin No. 2016-05 2017-01 ATT TBL 17
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 12 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

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

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

V Line

V 1290 Added USSGL account 415900 Bulletin No. 2016-05 2017-01 SBR 17

V 1490 Added USSGL account 415900 Bulletin No. 2016-05 2017-01 SBR 17
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 13 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

1236 Added USSGL account 415900 Bulletin No. 2016-05 2017-01 SF 133/ Schedule P 17

V 1422 Added USSGL account 415900 Bulletin No. 2016-05 2017-01 SF 133/ Schedule P 17

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 7.12 Added USSGL account 209010 Bulletin No. 2016-05 2017-01 RBS 16

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

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
U.S. Government Standard General Ledger

Summary of Changes

S2 16-01 DRAFT 14 IRC Handout 4/21/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations and Edits for Fiscal 2016 Reporting

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2016-05 DRAFT 15 IRC Handout 4/21/16

Bulletin 2016-05

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 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 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 was a back end change during the November window to allow DOT to report 438400. In Fiscal Year 2015 they were able to report USSGL account 438200 with this permutation 

however because it closed into 438400 with the budgetary close process the crosswalk needed to be revised to accommodate the permutation in 438400.

12 This was a back end change during the November window to allow NRC to report 439700. In Fiscal Year 2015 they were able to report this USSGL account with an ending balance and 

now in 2016 need to be able to report it with a beginning balance. 

13 Modified existing Transaction Codes due to SF 133 changes from OMB Circular No. A-11 for paid and unpaid recoveries. 

14 As per OMB, for situations where there was a specific rescission in the appropriation act the amount needs to be reported on line 1203 instead of 1201 for USSGL account 438400 with 

Reduction Type Code attribute domain value "OTR" for budgetary presentation purposes.

15 This change is needed for International Monetary Fund reporting. 

16 This change is needed for the General Fund reporting.

17 This change is needed based upon the updated Unemployment Trust Fund Repayable Advances and Non-Repayable Advances (Indefinite Budget Authority) Scenario.

18 This change is needed for Treasury Inflation Protected Securities.
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2016-05 DRAFT 16 IRC Handout 4/21/16

Bulletin 2016-05

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

20 Revised existing transactions to indicate "not previously anticipated".

21 Revised existing transactions to allow for the anticipation of allocation transfers.

22 Revised definition to exclude reference to no year accounts.

23 Revised GTAS Fund Type Code domains for six thousand series TAS. 

24 Revised for USSGL accounts identified which should only carry a debit balance or a credit balance but not both. 

25 Identified USSGL accounts needing restriction for the Debit/Credit Attribute were separated where the Prior Year Adjustment Code attribute domain value “X” was combined with the “B” 

and “P” domain values.

26 USSGL account permutations have been identified on lines of the SF 133 and Schedule P which should carry either a TAS Status of “U” or “E” but not both. 

27 The crosswalk was updated for the TAS Status Transitioning Code attribute domain value due to the fact that unexpired and no year TAS do not cancel. 

28 Rows were identified that could be consolidated to reduce the length of the crosswalk or removed due to invalid permutation.