U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 1 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Part 1 Fiscal 2014

I USSGL Chart of Accounts:

None

II USSGL Accounts and Definitions:

None

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

USSGL 

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None

Line

V 1000 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2014-12 SF 133 9
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 2 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 1020 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2014-12 SF 133 9

V 1080 Deleted Reduction Type Code attribute domain value "ATB" from USSGL account 

438300

Bulletin No. 2014-XX 2014-12 SF 133 9

Footnote

V None

V USSGL Crosswalks to Standard External Reports:

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

Column

V None

Line

V 1000 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 9

V 1020 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL 

accounts 417300, 438400, and 438700

Bulletin No. 2014-XX 2014-12 P&F 9

V 1020 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 9

V 1801 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL 

account 428300

Bulletin No. 2014-XX 2014-12 P&F 9

V 5090 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "X/K/N" 

for USSGL accounts 415800, 438200, 438300, 438400, and 439800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5090 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5090 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5091 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5091 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 3 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 5092 Revised GTAS Fund Type Code attribute domain values from "EP/ER" to "EG/EP/ER" 

for USSGL account 415800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5092 Deleted row with GTAS Fund Type Code attribute domain value "EG" with USSGL 

account 415800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5092 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5092 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5093 Added USSGL accounts 415800, 438200, and 438300 Bulletin No. 2014-XX 2014-12 P&F 40

V 5093 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5093 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5094 Revised Prior Year Adjustment Code attribute domain values from "P/X" to "P" for 

USSGL account 415800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5094 Added USSGL accounts 438200 and 438300 Bulletin No. 2014-XX 2014-12 P&F 40

V 5094 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5094 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Revised Prior Year Adjustment Code attribute domain values from "P/X" to "P" for 

USSGL account 415800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "N" for 

USSGL accounts 415800, 438200, 438300, 438400, and 439800

Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Added USSGL accounts 438200 and 438300 Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Revised Reduction Type Code attribute domain values from "ATB/OTR" to 

"ATB/OTR/SEQ" with GTAS Fund Type Code attribute domain values "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5095 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2014-12 P&F 40
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 4 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 5096 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "X/K/N" 

for USSGL accounts 438200 and 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5100 Revised Prior Year Adjustment Code attribute domain value from "X" to "P/X" for 

USSGL accounts 438200 and 438400

Bulletin No. 2014-XX 2014-12 P&F 40

V 5100 Deleted row with Prior Year Adjustment Code attribute domain value of "P" for USSGL 

accounts 438200 and 438400

Bulletin No. 2014-XX 2014-12 P&F 40

Footnote

V None

FMS 2108: Yearend Closing Statement:

Balance Sheet:

Line

V

Footnote

V None

V Statement of Net Cost:

Line

Footnote

Statement of Changes in Net Position:

Line

Footnote

Statement of Budgetary Resources:

Column 2: Preclosing Unexpended Balance
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 5 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Column

V None

Line

V 4178 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V 4180 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V 4190 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V N/A Revised section headers Bulletin No. 2014-XX 2014-12 SBR 46

Footnote

V None

Statement of Custodial Activity: 

Line

Footnote

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI Footnote

Reclassified Statement of Net Cost:

Line

VI

Footnote

VI

Reclassified Statement of Changes in Net Position
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 6 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Line

Footnote

VI

VII Validations and Edits for Fiscal 2014 Reporting

VII Validations

Validation 

Number

23E Added Pass Exceptions for USSGL 438400 with Authority Type Codes "C,D,P, and S" 

and Borrowing Source "Blank". Added Fail Exceptions for USSGL 438400 with 

Authority Type Codes "C,D,P, and S" and Borrowing Source "F,P and T"

Bulletin No. 2014-XX 2014-12 VAL

VII Edits

Edit Number

BULLETIN 2014-07

Part 2 Fiscal 2015

I USSGL Chart of Accounts:

None

II USSGL Accounts and Definitions:

None
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 7 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

III USSGL Account Transactions:

None

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV

USSGL

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None

Line

V 1000 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2015-01 SF 133 9

V 1020 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2015-01 SF 133 9

V 1080 Deleted Reduction Type Code attribute domain value "ATB" from USSGL account 

438300

Bulletin No. 2014-XX 2015-01 SF 133 9

Footnote

V None

V USSGL Crosswalks to Standard External Reports:

Schedule P: Program and Financing (P&F): 
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 8 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Column

V None

Line

V 1000 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 9

V 1020 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL 

accounts 417300, 438400, and 438700

Bulletin No. 2014-XX 2015-01 P&F 9

V 1020 Added row with Reduction Type Code attribute domain value "ATB" and GTAS Fund 

Type Code attribute domain value "TR" for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 9

V 1801 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL 

account 428300

Bulletin No. 2014-XX 2015-01 P&F 9

V 5090 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "X/K/N" 

for USSGL accounts 415800, 438200, 438300, 438400, and 439800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5090 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5090 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5091 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5091 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5092 Revised GTAS Fund Type Code attribute domain values from "EP/ER" to "EG/EP/ER" 

for USSGL account 415800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5092 Deleted row with GTAS Fund Type Code attribute domain value "EG" with USSGL 

account 415800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5092 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5092 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5093 Added USSGL accounts 415800, 438200, and 438300 Bulletin No. 2014-XX 2015-01 P&F 40
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 9 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 5093 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5093 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5094 Revised Prior Year Adjustment Code attribute domain values from "P/X" to "P" for 

USSGL account 415800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5094 Added USSGL accounts 438200 and 438300 Bulletin No. 2014-XX 2015-01 P&F 40

V 5094 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5094 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Revised Prior Year Adjustment Code attribute domain values from "P/X" to "P" for 

USSGL account 415800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "N" for 

USSGL accounts 415800, 438200, 438300, 438400, and 439800

Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Added USSGL accounts 438200 and 438300 Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Revised GTAS Fund Type Code attribute domain value from "EG" to "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Revised Reduction Type Code attribute domain values from "ATB/OTR" to 

"ATB/OTR/SEQ" with GTAS Fund Type Code attribute domain values "EG/TR" for 

USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5095 Revised GTAS Fund Type Code attribute domain values from "EP/ER/TR" to "EP/ER" 

for USSGL account 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5096 Revised TAS Status Transitioning Code attribute domain values from "K/N" to "X/K/N" 

for USSGL accounts 438200 and 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5100 Revised Prior Year Adjustment Code attribute domain value from "X" to "P/X" for 

USSGL accounts 438200 and 438400

Bulletin No. 2014-XX 2015-01 P&F 40

V 5100 Deleted row with Prior Year Adjustment Code attribute domain value of "P" for USSGL 

accounts 438200 and 438400

Bulletin No. 2014-XX 2015-01 P&F 40

Footnote

V None
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 10 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

FMS 2108: Yearend Closing Statement:

Balance Sheet:

Line

Footnote

Statement of Net Cost:

Line

Footnote

Statement of Changes in Net Position:

Line

Footnote

Statement of Budgetary Resources:

Column
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 11 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V None

Line

V 4178 Revised line description Bulletin No. 2014-XX 2015-01 SBR 46

V 4180 Revised line description Bulletin No. 2014-XX 2015-01 SBR 46

V 4190 Revised line description Bulletin No. 2014-XX 2015-01 SBR 46

V N/A Revised section headers Bulletin No. 2014-XX 2015-01 SBR 46

Footnote

V None

Statement of Custodial Activity: 

Footnote

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI Footnote

Reclassified Statement of Net Cost:

Line
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 12 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Footnote

VI None

Reclassified Statement of Changes in Net Position

Line

VI None

Footnote

VI None

VII Validations and Edits for Fiscal 2015 Reporting

VII Validations

Validation 

Number

VII Edits

Edit Number

BULLETIN 2014-07

Part 3 FACTS II for Fiscal 2014

I USSGL Chart of Accounts:

I None

II USSGL Accounts and Definitions:

II None

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

Summary of Changes

Bulletin No. 2014-07 13 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

III None

IV USSGL Account Attributes:

FACTS II Attribute Definition Report:

IV None

IV USSGL FACTS II Attribute Table:

Attribute

IV None

Account

None

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources and Program and Financing (P&F) Schedule: 

Column

V None

Line

V 1000 Added row with Reduction Type Code attribute domain value "ATB" and Fund Type 

Code attribute domain value "1" for USSGL account 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 1020 Added Financing Account Indicator attribute domain value "N" to USSGL account 

4125

Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 1020 Added row with Reduction Type Code attribute domain value "ATB" and Fund Type 

Code attribute domain value "1" for USSGL account 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 9
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 14 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 1060 Added row with Reduction Type Code attribute domain value "ATB" and Fund Type 

Code attribute domain value "1" for USSGL account 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 1080 Added row with Reduction Type Code attribute domain value "ATB" and Fund Type 

Code attribute domain value "1" for USSGL account 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 1422 Added row with Fund Type Code attribute domain value "7" for USSGL account 4146 Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 2413 Revised USSGL account from "445000" to "4450" Bulletin No. 2014-XX 2014-12 SF 133/P&F 9

V 5090 Revised Fund Type Code attribute domain value from "1" to "1/8" for USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5090 Deleted row with Fund Type Code attribute domain value "8" with USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5091 Revised Fund Type Code attribute domain value from "1" to "1/8" for USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5091 Deleted row with Fund Type Code attribute domain value "8" with USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5092 Added Expiration Flag "N" to USSGL accounts 4158, 4382, 4383, 4384, and 4398 Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5092 Revised Fund Type Code attribute domain value from "1" to "1/8" for USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5092 Deleted row with Fund Type Code attribute domain value "8" with USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5093 Added USSGL accounts 4158, 4382, and 4383 Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5093 Revised Fund Type Code attribute domain value from "1" to "1/8" for USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5093 Deleted row with Fund Type Code attribute domain value "8" with USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5094 Deleted USSGL accounts 4158, 4384, and 4398 Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5095 Revised Prior Year Adjustment Code attribute domain values from "P/X" to "P" for 

USSGL account 4158

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5095 Added USSGL accounts 4382 and 4383 Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5095 Revised Fund Type Code attribute domain value from "1" to "1/8" for USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 15 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

V 5095 Deleted row with Fund Type Code attribute domain value "8" with USSGL account 

4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5098 Added Expiration Flag "N" to USSGL accounts 4382 and 4384 Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5100 Revised Prior Year Adjustment Code attribute domain value from "X" to "P/X" for 

USSGL accounts 4382 and 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

V 5100 Deleted row with Prior Year Adjustment Code attribute domain value of "P" for USSGL 

accounts 4382 and 4384

Bulletin No. 2014-XX 2014-12 SF 133/P&F 40

Footnote

V None

FMS 2108: Yearend Closing Statement:

Unexpended Balances, Investments, and Imprest Funds for Fiscal 2014 FACTS II Reporting

Column 6: 

Balance

Column 6: 

Balance

Indefinite Borrowing Authority for Fiscal 2014 Reporting

Definite Borrowing Authority for Fiscal 2014 Reporting

Definite Contract Authority for Fiscal 2014 Reporting

Column 4: Appropriations to Liquidate

Column 4: Appropriations to Liquidate

Column 5: Adjustments

Column 3: Increases and Rescissions

Indefinite Contract Authority for Fiscal 2014 Reporting

Column 5: Writeoffs, Restorations, or Adjustments
U.S. Government Standard General Ledger

Summary of Changes

Bulletin No. 2014-07 16 September 2014

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

BULLETIN 2014-XX

Footnote

Statement of Budgetary Resources:

Column

V None

Line

V 4178 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V 4180 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V 4190 Revised line description Bulletin No. 2014-XX 2014-12 SBR 46

V N/A Revised section headers Bulletin No. 2014-XX 2014-12 SBR 46

Footnote

V None

Column 11: Unobligated Balance

All Treasury Appropriations Fund Symbols for Fiscal 2014 Reporting
U.S. Government Standard General Ledger 

Summary of Changes Additional Information

T/L S2 14-01 34 June 2014

ADDITIONAL INFORMATION:

1 USSGL account 435000 only required Begin End attribute domain value "B" for FY 2014 reporting.

2 USSGL account 438200 only required Prior Year Adjustment attribute domain value of "B" for FY 2014 reporting.

3 Effective FY 2015 reporting, the following USSGL accounts must have the Fed/NonFederal, Trading Partner, and Trading Partner Main attributes: 4126, 4127, 4128, 4129,4171 and 4172.

4 USSGL accounts 599300 and 599400 do not have a budgetary impact. This was confirmed through research of current guidance, and responses from a majority of the 8 agencies who used this USSGL 

account and attribute combination in GATS (December-February Reporting). Therefore, the domain value was changed from "D/E" to "E," and removed from line 7.12 of the Reclassified Statement of 

Changes in Net Position.

5 Revised definition to "The amount recorded by the Department of Labor for unfunded FECA contributions due from employers. Until the paying agency records the actual budgetary obligation, the 

associated FECA liability and receivable are considered unfunded. This account does not close at yearend."

6 Revised definition to "The amount of unfunded FECA accrued revenue recorded by the Department of Labor due from employers."

7 This change is required to correctly crosswalk Department of Labor specific USSGL accounts for non-federal activity (Example - Board of Governors of the Federal Reserve).

8 The General Fund has a need for an account similar to USSGL Account 577600 “Nonbudgetary Financing Sources Transferred Out,” but with a Domain Value of “Blank” for the Fed/Non-Fed attribute. 

They need this account to properly account for transfers between agencies without causing elimination issues. The General Fund is not a direct trading partner in these transactions and only uses the 

transfer account as a means to track the change

9 This change is required to correct an error.

10 This change is required to correctly present Derivatives Assets and Liabilities in accordance with TFM 2-4700.

11 To incorporate previously presented A-11 and GTAS ad hoc changes into FACTS II compliant crosswalks for agency reporting. 

12 The Statement of Budgetary Resources has undergone major changes in recent years making this footnote invalid. While line 21 of the Statement of Changes in Net Position reflects the total amount of 

appropriations received before any transfers (line 22) or other adjustments (line 23), there is no line reflecting that sole amount on the Statement of Budgetary Resources.

13 This change is required due to sequestration. USSGL account 438400 will remain open in the 4th quarter end of the fiscal year reporting. Therefore, it has to be added to the FY14 2108: Year End 

Closing Statement

14 This change is required for agencies who report revenue from services provided that is not attributable to programs (Reference: OMB Circular A-136, Section 11.4.4.8).

15 To incorporate previous changes presented at the IRC to the FY14 FACTS II FMS 2108. This changes were included on the GTAS Yearend 2108 crosswalk for FY14, but were left out of the FACTS II 

FMS 2108.

16 Changes to add consistency and provide more clarification to the FACTS II FMS 2108 users.

17 USSGL account 463500 "Funds Not Available – Adjustments to the Exchange Stabilization Fund" was created for the Exchange Stabilization Fund and is for Department of Treasury Use Only. This 

account replaces the 463000 for ESF as it does not close where 463000 does close.

18 Correction to include Transaction Codes that were not included in FY 2014 TFM.

19 Change made to properly label the budgetary and proprietary posting logic for the Transaction Code.

20 Updated to include USSGL account 591900 as part of this closing Transaction Code.

21 Revised Comment to include language clarifying use of Transaction Code for sequestered funding.

22 Revised Definition to clarify the use of the USSGL account by only the Department of Transportation and any agency receiving allocation transfers from the Department of Transportation.
U.S. Government Standard General Ledger 

Summary of Changes Additional Information

T/L S2 14-01 35 June 2014

ADDITIONAL INFORMATION:

23 Revised Definition to correct typographical error in the Definition.

24 Revised Definition to clarify the use of the USSGL account while awaiting for reduced funding to be returned to the General Fund.

25 Revised Definition to clarify the use of the USSGL account during and immediately following a continuing resolution.

26 This change is required to align with the GTAS system.

27 Change is needed to improve Intragovernmental Reporting for Deposit Funds.

28 Change based on OMB guidance/approval. 

29 Edit/Validation applicable for FY 2014 only.

30 This GTAS Fund Type Code attribute domain value is need to capture Principle Outstanding, Governmentwide Cash and Gold - Department of Treasury.

31 This change was due to a change to Appendix 1 of the TFM 2-4700.

32 This change was due to a change to Appendix 7 of the TFM 2-4700.

33 This change is due to a request by Treasury to crosswalk the USSGL's to the Reclassified Balance Sheet and Balance Sheet. 

34 USSGL account 729200 "Other Losses from Impairment of Assets" was created to allow Agencies to follow guidance prescribed by FASAB SFFAS

No. 44 "Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use".

35 Updated to include USSGL account 417200 as part of this closing Transaction Code.

36 Updated Transaction Code definition and reference section to reflect guidance prescribed by FASAB SFFAS No. 44 "Accounting for Impairment of General

Property, Plant, and Equipment Remaining in Use" and to include new USSGL 729200 "Other Losses from Impairment of Assets".

37 Updated Transaction Code to include new USSGL 729200 "Other Losses from Impairment of Assets".

38 Changes to bring GTAS 2108 crosswalk in alignment with FACTS II 2108 crosswalk 

39 When the combined SF 133 and Budget P&F schedule crosswalk was split in GTAS, this section should not have been incorporated into the SF 133 crosswalk.

40 Change needed to be in compliance with OMB Circular No. A-11 appendix F

41 Corrected Spelling Error.

42 Changes proposed and approved by the 2108 subcommittee.

43 Per OMB, USDA has a repayable advance to the Agricultural Disaster Relief Fund. An adjustment was recorded in 2013 due to a temporary reduction to sequestration. This resulted 

in a year end closing entry of USSGL account 412400 into 438400. The crosswalk is being modified to accommodate this closing in an expired TAS with Authority Type “P” and Fund 

Type “EG” to USSGL account 438400.

44 A Financing Account had a nonexpenditure transfer and is in need of reporting USSGL accounts 417000 and 419000. The “G” Financing Account Code attribute domain value is being added for these 

USSGL accounts in order for the agency to submit them on their bulk file, pass Edit Check 2, and crosswalk to the lines on the SF 133 and P&F. For now this change will only be effective for fiscal year 

2014.

45 The crosswalks need revised to accommodate a special fund with contract authority and sequestration.

46 Change needed based on revised OMB Circular A-136.