U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 1 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-04

Part 1 Fiscal 2016

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 2 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

Line

V 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 SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 3 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None

VI Footnote

VI None RSNC

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 VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2017-04

Part 2 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 4 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 419000 Revised Financing Account Code attribute domain value from "N" to "G/N" Bulletin No. 2017-04 2017-04 ATT TBL 41

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 5 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 1000 Added USSGL account 439700 Beginning Ending Code attribute domain value "B" 

with Authority Type Code attribute domain value "B"

Bulletin No. 2017-04 2017-04 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

1000 Added USSGL account 439700 Beginning Ending Code attribute domain value "B" 

with Authority Type Code attribute domain value "B"

Bulletin No. 2017-04 2017-04 SF 133/Schedule P 2

V

1011 Added USSGL account 419000 with Financing Account Code attribute domain value 

"G"

Bulletin No. 2017-04 2017-04 SF 133/Schedule P 41

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 6 IRC Handout 03/02/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 24E Created pass exception for TAS 020X6311 Bulletin No. 2017-04 2017-02 VAL 7

VII 32E Added pass exception for TAS 089 20162017 0228 Bulletin No. 2017-04 2017-03 VAL 7

VII 44E Modified one pass exception and added three others Bulletin No. 2017-04 2017-03 VAL 7

VII 71 Added fail condition for USSGL 438400 with Authority Type Code attribute domain 

value "S" and GTAS Fund Type Code attribute domain value "ET"

Bulletin No. 2017-04 2017-04 VAL 1

VII 71E Added pass exceptions for TAS 060X8051.001 and 070X5088 Bulletin No. 2017-04 2017-04 VAL 7

VII 77 Created simple validation for Financing Account Code Bulletin No. 2017-04 2017-04 VAL 2

VII 77E Created pass exception for TAS 091X4300 with USSGL 417000 Bulletin No. 2017-04 2017-04 VAL 7

VII 84 Created validation to restrict the use of USSGL 419000 with Financing Account Code 

attribute domain value "G"

Bulletin No. 2017-04 2017-04 VAL 1

VII 84E Created pass exception for TAS 086X424000 Bulletin No. 2017-04 2017-04 VAL 1

VII Edits

Edit Number

VII 49 Deleted BETC "SWYE" Bulletin No. 2017-04 2017-05 EDIT 2

VII 994 Created proposed analytical edit as a potential replacement for Edit 4 Bulletin No. 2017-04 2017-05 EDIT 42
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 7 IRC Handout 03/02/17

Bulletin No. 2017-04

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.

19 This change is needed for the GFRS to GTAS conversion. 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 8 IRC Handout 03/02/17

Bulletin No. 2017-04

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 title to reflect change in ATM.

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.

29 This change is needed due to updates in the Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance Scenario.

30 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.

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

32 Additions and revisions needed for updates to non-fiduciary deposit fund scenario.

33 Additions and revisions needed for updates to UTF Repayable Advances Scenario presented at the April 21, 2016 IRC Meeting but erroneously not included in GTAS

34 Change needed to allow correct C-TAS reporting.

35 Change needed to remove FMS 2108 and SF 133 references and to make definition more accurate.

36 Change needed to correctly report Exchange Stabilization Fund transactions.

37 Change needed for RRB and HUD.

38 Implementation was postponed until the next FY

39 Change needed to accurately report non-budgetary activity for the USSGL account.
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-04 9 IRC Handout 03/02/17

Bulletin No. 2017-04

40 Change needed to account for the creation of a new Business Line in CARS.

41 Change needed to account for HHS.

42 Edit 4 revision is required because the FMS 2108 has been discontinued and the crosswalk is no longer maintained.