U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

Part 1 Fiscal 2014

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 109000 Revised Definition T/L S2 14-01 2014-09 DEF 25

II 299000 Revised Definition T/L S2 14-01 2014-09 DEF 24

II 132100 Revised Definition T/L S2 14-01 2014-09 DEF 5

II 540500 Revised Definition T/L S2 14-01 2014-09 DEF 6

II 718100 Revised Definition T/L S2 14-01 2014-09 DEF 23

III USSGL Account Transactions:

III A108 Revised Comment T/L S2 14-01 2014-09 CO 21

III A715 Correction T/L S2 14-01 2014-09 CO 18

III B160 Corrected Budgetary and Proprietary Accounts Presented T/L S2 14-01 2014-09 CO 19

III C421 Correction T/L S2 14-01 2014-09 CO 18

III F336 Updated to include USSGL account 591900 T/L S2 14-01 2014-09 CO 20

III F360 Revised Comment T/L S2 14-01 2014-09 CO 21

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

T/L S2 14-01 DRAFT- 1 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV GTAS Fund Type Code Revised GTAS Fund Type Code attribute domain values from "CF - Clearing 

Account (F3500-F3885), DF - Deposit Fund. (6000-6999) EC - Consolidated 

Working Fund (3900-3959), EG - General Fund (0000-3899), EP - Public Enterprise 

Revolving Funds (4000-4499), ER - Intragovernmental Revolving Funds (4500-

4999), ES - Special Fund (5000-5999), ET - Trust Non-revolving Fund (8000-8399 

& 8500-8999), GA - General Fund Authority, MR – Miscellaneous Unavailable 

Receipts (9500-9550), TR - Trust Revolving Fund (8400-8499), 

UG - Unavailable General Fund Receipt (0000-3499), US - Unavailable Special 

Fund Receipt (5000-5999), UT - Unavailable Trust Non-Revolving Fund Receipt 

(8000-8399 & 8500-8999)" to "CF - Clearing Account (F3500-F3885), DF - Deposit 

Fund. (6000-6999) EC - Consolidated Working Fund (3900-3959), EG - General 

Fund (0000-3899), EM - Management Fund (3960-3999), EP - Public Enterprise 

Revolving Funds (4000-4499), ER - Intragovernmental Revolving Funds (4500-

4999), ES - Special Fund (5000-5999), ET - Trust Non-revolving Fund (8000-8399 

& 8500-8999), GA - General Fund Authority, MR – Miscellaneous Unavailable 

Receipts (9500-9550), TR - Trust Revolving Fund (8400-8499), 

UG - Unavailable General Fund Receipt (0000-3499), US - Unavailable Special 

Fund Receipt (5000-5999), UT - Unavailable Trust Non-Revolving Fund Receipt 

(8000-8399 & 8500-8999)"

T/L S2 14-01 2014-09 ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

T/L S2 14-01 DRAFT- 2 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV TAS Status Transitioning 

Code

Revised TAS Status Transitioning Code attribute domain value from "X/N" to 

"X/K/N" to USSGL accounts 111000, 119000, 120000, 131000, 131900, 132000, 

132500, 132900, 133000, 133500, 134000, 134100, 134300, 134500, 134600, 

134700, 134800, 135000, 135100, 135900, 136000, 136100, 136300, 136500, 

136700, 136800, 137000, 137100, 137300, 137500, 137700, 137800, 138000, 

138100, 138500, 138900, 139900, 141000, 151100, 151200, 151300, 151400, 

151900, 152100, 152200, 152300, 152400, 152500, 152600, 152700, 152900, 

153100, 153200, 154100, 154200, 154900, 155100, 155900, 156100, 156900, 

157100, 157200, 159100, 159900, 162200, 162300, 164200, 164300, 164400, 

164500, 164600, 164700, 165000, 165100, 165200, 165300, 169000, 192300, 

192500, 199000, 199500, 310000, 310200, 310300, 310500, 310600, 310700, 

310800, 310900, 340000, 341000, 342000, 483200, 510000, 510900, 520000, 

520900, 531000, 531100, 531200, 531300, 531400, 531500, 531700, 531800, 

531900, 532000, 532400, 532500, 532900, 540000, 540900, 550000, 550900, 

560000, 560900, 561000, 561900, 564000, 564900, 565000, 565900, 570000, 

570500 570800, 570900, 572000, 573000, 5740000, 574500, 575000, 575500, 

575600, 576000, 576500, 576600, 577500, 577600, 578000, 579000, 579100, 

579200, 579500, 580000, 580100, 580200, 580300, 580400, 580500, 580600, 

582000, 582100, 582200, 582300, 582400, 582500, 586200, 583000, 583100, 

583200, 583300, 583400, 583500, 583600, 589000, 589100, 589200, 589300

T/L S2 14-01 2015-01 ATT TBL 26

IV TAS Status Transitioning 

Code

589400, 589500, 589600, 590000, 590900, 592100, 592200, 592300, 599000, 

599100, 599300, 599400, 599700, 599800, 610000, 619000, 619900, 631000, 

632000, 633000, 634000, 640000, 650000, 660000, 661000, 672000, 673000, 

679000, 685000, 690000, 711000, 711200, 717100, 717200, 718000, 719000, 

721100, 721200, 727100, 727200, 728000, 729000, 730000, 740000, 740100, 

740500, 750000, 760000, 880100, 880200, 880300, 880400

T/L S2 14-01 2015-01 ATT TBL 26

USSGL 

IV 110100 Revised GTAS Fund Type Code attribute domain values from "GA" to "GA/MR" T/L S2 14-01 2014-09 ATT TBL 30

IV 110900 Revised GTAS Fund Type Code attribute domain values from "GA" to "GA/MR" T/L S2 14-01 2014-09 ATT TBL 30

IV 114500 Revised GTAS Fund Type Code attribute domain values from "GA" to "GA/MR" T/L S2 14-01 2014-09 ATT TBL 30

IV 119500 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

IV 120000 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

T/L S2 14-01 DRAFT- 3 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV 132100 Revised Federal Non-Federal Code attribute domain value from "F" to "F/N" T/L S2 14-01 2014-09 ATT TBL 7

IV 135000 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

IV 135100 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

IV 298000 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

IV 298500 Revised GTAS Fund Type Code attribute domain values from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT"

T/L S2 14-01 2014-09 ATT TBL 30

IV 540500 Revised Federal Non-Federal Code attribute domain value from "F" to "F/N" T/L S2 14-01 2014-09 ATT TBL 7

IV 540600 Revised Federal Non-Federal Code attribute domain value from "F" to "F/N" T/L S2 14-01 2014-09 ATT TBL 7

IV 599300 Revised Budgetary Impact Indicator attribute domain value from "D/E" to "E" T/L S2 14-01 2014-09 ATT TBL 4

IV 599400 Revised Budgetary Impact Indicator attribute domain value from "D/E" to "E" T/L S2 14-01 2014-09 ATT TBL 4

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None SF-133

Line

V None SF-133

Footnote

V None SF-133

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

Column

V None P&F

Line

V None P&F

Footnote

T/L S2 14-01 DRAFT- 4 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V None P&F

FMS 2108: Yearend Closing Statement:

Column 3

V 438400 Added USSGL 438400 with Authority Type Code attribute domain value "B" and 

Borrowing Source attribute domain values "F/T" to Column 3

T/L S2 14-01 2014-09 2108 13

V 438400 Added USSGL 438400 with Authority Type Code attribute domain value "B" and 

Borrowing Source attribute domain value "P" to Column 3

T/L S2 14-01 2014-09 2108 13

V 438400 Added USSGL 438400 with Authority Type Code attribute domain value "C" to 

Column 3

T/L S2 14-01 2014-09 2108 13

Column 11

V 438400 Added USSGL 438400 with Authority Type Code attribute domain values "P/S" to 

Column 11

T/L S2 14-01 2014-09 2108 13

Footnote

V None

Balance Sheet:

Line

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

USSGL account 134200

T/L S2 14-01 2014-09 BS 9

V 8 Revised Federal Non-Federal Code attribute domain value from "N" to "N/Z" for 

USSGL account 134200 and added footnote 2

T/L S2 14-01 2014-09 BS 9

V 9 Added USSGL account 132100 T/L S2 14-01 2014-09 BS 7

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

USSGL accounts 540500 and 540600

T/L S2 14-01 2014-09 BS 7

V

V

Footnote

V None

Statement of Net Cost:

Line

Borrowing and Contract Authority: New Authority and Rescissions

Unobligated Balance

T/L S2 14-01 DRAFT- 5 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

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

USSGL accounts 540500 and 540600

T/L S2 14-01 2014 SNC 7

Footnote

V None

Statement of Changes in Net Position:

Line

V

Footnote

V VI Delete footnote referencing "Old" SBR lines, no longer valid. T/L S2 14-01 2014-09 SCNP 12

Statement of Budgetary Resources:

Column

V None SBR

Line

V None SBR

Footnote

V None SBR

Statement of Custodial Activity: 

Line

V SCA

Footnote

V

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI 2.2 Added USSGL 132100 T/L S2 14-01 2014-09 RBS 7

VI 2.7 Revised USSGL accounts 161000, 161100, 161200 and 161300 to remove Footnote 

2

T/L S2 14-01 2014-09 RBS 9

VI 2.10 Deleted USSGL accounts 162000, 162100, 162200, 162300 and 169000 T/L S2 14-01 2014-09 RBS 10

VI 2.10 Added Footnote 5 to USSGL account 199000 T/L S2 14-01 2014-09 RBS 10

T/L S2 14-01 DRAFT- 6 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

VI 3.10 Revised USSGL accounts 161000, 161100, 161200 and 161300 to add Footnote 2 T/L S2 14-01 2014-09 RBS 9

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

USSGL accounts 540500 and 540600

T/L S2 14-01 2014-09 RBS 7

VI

VI Footnote

None

Reclassified Statement of Net Cost:

Line

VI 10 Added USSGL accounts 540500 and 540600 T/L S2 14-01 2014-09 RSNC 7

Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

Line

VI 7.12 Delete USSGL accounts 599300 & 599400 where Budgetary Impact Indicator 

attribute domain is "D."

T/L S2 14-01 2014-09 RSCNP 4

Footnote

VI

VII Validations and Edits for Fiscal 2014 Reporting

VII Validations

Validation Number

32E Added Pass Exceptions for TAS' 017 2014 2018 0730 and 017 2014 2018 1205 to 

allow the use of Year of Budgetary Authority domain value "BAL" when SMAF 

attribute Is First Year domain value is"Y".

T/L S2 14-01 2014-09 VAL 28

32E Added Pass Exceptions for TAS' 075075 X0125010 and 020075 X0119001 to allow 

the use of Year of Budgetary Authority domain value "BAL" when SMAF attribute Is 

First Year domain value is"Y".

T/L S2 14-01 2014-09 VAL 28

44E Added Pass Exceptions for TAS' 013 2012 2022 0516 and 013 2012 2022 8233 to 

allow the use of USSGL 414900.

T/L S2 14-01 2014-09 VAL 28

46 Added Fund Family 0700531 T/L S2 14-01 2014-09 VAL 28

46 Added Fund Family 0141039 T/L S2 14-01 2014-09 VAL 28

T/L S2 14-01 DRAFT- 7 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

60 Added Validation to restrict the use of USSGL 438200 with a Prior Year Adjustment 

Code of "B".

T/L S2 14-01 2014-09 VAL 28

60E Added Pass Exception to allow TAS 069X5423 use of USSGL 438200 with a Prior 

Year Adjustment Code of "B"

T/L S2 14-01 2014-09 VAL 28

61 Added validation to limit the use of the "Z" domain value for the Federal/Non-Federal 

indicator to USSGL's 134200, 161000, 161100, 161200, 161300, 531100, 711100, 

and 721100 for Deposit Fund Type (DF) TAS

T/L S2 14-01 2014-09 VAL 27

VII Edits

Edit Number

2 Added SF 133 line 1421 T/L S2 14-01 2014-09 EDIT 9

65 Added Edit to match agency reported USSGL 435000 ending balance against the 

Surplus Warrant Year End (SWYE) BETC reported in the Central Accounting and 

Reporting System (CARS). Fatal Period 12 only.

T/L S2 14-01 2014-09 EDIT 28

66 Added Edit to match agency reported USSGL 439100 ending balance against the 

Indefinite Year End Adjustment (APINDYEC and APINDYED) BETC's reported in 

the Central Accounting and Reporting System (CARS). Fatal Period 12 only.

T/L S2 14-01 2014-09 EDIT 28

T/L S2 14-01

Part 2 Fiscal 2015

I USSGL Chart of Accounts:

I USSGL

463500 Added T/L S2 14-01 2015-01 COA 17

577700 Added T/L S2 14-01 2015-01 COA 8

577800 Added T/L S2 14-01 2015-01 COA 8

II USSGL Accounts and Definitions:

II USSGL

415500 Revised Definition T/L S2 14-01 2015-01 DEF 22

463500 Added T/L S2 14-01 2015-01 DEF 17

577700 Added T/L S2 14-01 2015-01 DEF 8

577800 Added T/L S2 14-01 2015-01 DEF 8

III USSGL Account Transactions:

III A501 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III B210 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III B444 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

T/L S2 14-01 DRAFT- 8 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

III C113 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C115 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C119 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C126 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C127 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C148 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C157 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C419 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C423 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C600 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C601 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III C784 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D573 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D575 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D592 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D594 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D604 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D606 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D608 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D610 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D612 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D614 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

III D615 Updated Bugetary Posting T/L S2 14-01 2015-01 CO 17

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV

USSGL

IV 412600 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

T/L S2 14-01 DRAFT- 9 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV 412700 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

IV 412800 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

IV 412900 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

IV 417100 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

IV 417200 Added Federal Non-Federal Code attribute domain value "F"; Added Trading Partner 

Agency Identifier; Added Trading Partner Agency Main Account Code

T/L S2 14-01 2015-01 ATT TBL 3

IV 438200 Revised Prior Year Adjustment Code attribute domain values from "B/P/X" to "P/X" T/L S2 14-01 2015-01 ATT TBL 2

IV 435000 Revised Begin End Indicator attribute domain values from "B/E" to "E" T/L S2 14-01 2015-01 ATT TBL 1

IV 463500 Added T/L S2 14-01 2015-01 ATT TBL 17

IV 520000 Added Program Indicator attribute domain values "P/Q" T/L S2 14-02 2015-01 ATT TBL 14

IV 577700 Added T/L S2 14-01 2015-01 ATT TBL 8

IV 577800 Added T/L S2 14-01 2015-01 ATT TBL 8

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None SF-133

Line

V 1000 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 417100, and 417200

T/L S2 14-01 2015-01 SF-133 3

V 1000 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SF-133 1

V 1020 Added Fed/NonFed Code attribute domain value “F” to USSGL account 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 SF-133 3

V 1020 Deleted row with Prior Year Adjustment Attribute domain value "B" for USSGL 

account 438200

T/L S2 14-01 2015-01 SF-133 2

V 1029 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SF-133 1

V 1060 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, and 417100

T/L S2 14-01 2015-01 SF-133 3

V 1060 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SF-133 1

V 1080 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, 412900, and 417100

T/L S2 14-01 2015-01 SF-133 3

V 1089 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SF-133 1

T/L S2 14-01 DRAFT- 10 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V 1101 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, and 412900

T/L S2 14-01 2015-01 SF-133 3

V 1120 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 SF-133 3

V 1121 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 SF-133 3

V 1200 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412700, 

412800, and 412900

T/L S2 14-01 2015-01 SF-133 3

V 1201 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, and 412900

T/L S2 14-01 2015-01 SF-133 3

V 1203 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 SF-133 3

V 1220 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 SF-133 3

V 1221 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 SF-133 3

V 1400 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600 and 

412800

T/L S2 14-01 2015-01 SF-133 3

V 1422 Added Fed/NonFed Code attribute domain value “F” to USSGL account 412900 T/L S2 14-01 2015-01 SF-133 3

V 1711 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 SF-133 3

V 1810 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 SF-133 3

V 2403 Added USSGL account 463500 T/L S2 14-01 2015-01 SF-133 17

V 2502 Added USSGL account 463500 T/L S2 14-01 2015-01 SF-133 17

V 2503 Added USSGL account 463500 T/L S2 14-01 2015-01 SF-133 17

Footnote

V None SF-133

V USSGL Crosswalks to Standard External Reports:

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

Column

V None P&F

Line

V 1000 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 417100, and 417200

T/L S2 14-01 2015-01 P&F 3

V 1020 Added Fed/NonFed Code attribute domain value “F” to USSGL account 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 P&F 3

V 1020 Deleted row with Prior Year Adjustment Attribute domain value "B" for USSGL 

account 438200

T/L S2 14-01 2015-01 P&F 2

V 1101 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, and 412900

T/L S2 14-01 2015-01 P&F 3

T/L S2 14-01 DRAFT- 11 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V 1120 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 P&F 3

V 1121 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 P&F 3

V 1200 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412700, 

412800, and 412900

T/L S2 14-01 2015-01 P&F 3

V 1201 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, and 412900

T/L S2 14-01 2015-01 P&F 3

V 1203 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 P&F 3

V 1220 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 P&F 3

V 1221 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 P&F 3

V 1400 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600 and 

412800

T/L S2 14-01 2015-01 P&F 3

V 1422 Added Fed/NonFed Code attribute domain value “F” to USSGL account 412900 T/L S2 14-01 2015-01 P&F 3

V 1711 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417100 T/L S2 14-01 2015-01 P&F 3

V 1810 Added Fed/NonFed Code attribute domain value “F” to USSGL account 417200 T/L S2 14-01 2015-01 P&F 3

V 1941 Added USSGL account 463500 T/L S2 14-01 2015-01 P&F 17

V 1952 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, and 417100

T/L S2 14-01 2015-01 P&F 3

V 5082 Added Fed/NonFed Code attribute domain value “F” to USSGL account 412800 T/L S2 14-01 2015-01 P&F 3

Footnote

V None P&F

FMS 2108: Yearend Closing Statement:

Column 11

V 463500 Added USSGL account 463500 T/L S2 14-01 2015-01 2108 17

Footnote

V None

Balance Sheet:

Line

V BS

Footnote

V

Unobligated Balance:

T/L S2 14-01 DRAFT- 12 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

Statement of Net Cost:

Line

V 2 Added Program Indicator attribute domain value "P" to USSGL account 520000 T/L S2 14-01 2015-01 SNC 14

V 7 Added USSGL account 520000 T/L S2 14-01 2015-01 SNC 14

Footnote

V None

Statement of Changes in Net Position:

Line

V None SCNP

Footnote

V None

SCNP

Statement of Budgetary Resources:

Column

V None SBR

Line

V 1000 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 417100, and 417200

T/L S2 14-01 2015-01 SBR 3

V 1000 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SBR 1

V 1020 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 SBR 3

V 1043 Deleted Beginning Balance USSGL account 435000 T/L S2 14-01 2015-01 SBR 1

V 1290 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412700, 412800, 412900, 417100, and 417200

T/L S2 14-01 2015-01 SBR 3

V 1490 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 412600, 

412800, and 412900

T/L S2 14-01 2015-01 SBR 3

V 1890 Added Fed/NonFed Code attribute domain value “F” to USSGL accounts 417100 and 

417200

T/L S2 14-01 2015-01 SBR 3

V 2404 Added USSGL account 463500 T/L S2 14-01 2015-01 SBR 17

Footnote

V None SBR

Statement of Custodial Activity: 

T/L S2 14-01 DRAFT- 13 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

Line

V

Footnote

V

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI RBS

VI Footnote

Reclassified Statement of Net Cost:

Line

Footnote

VI RSNC

Reclassified Statement of Changes in Net Position

Line

VI None RSCNP

Footnote

VI None RSCNP

VII Validations and Edits for Fiscal 2014 Reporting

VII Validations

Validation Number

32E Deleted Pass Exceptions for TAS' 017 2014 2018 0730 and 017 2014 2018 1205 to 

allow the use of Year of Budgetary Authority domain value "BAL" when SMAF 

attribute Is First Year domain value is"Y".

T/L S2 14-01 2015-01 VAL 29

32E Deleted Pass Exceptions for TAS' 075075 X0125010 and 020075 X0119001 to 

allow the use of Year of Budgetary Authority domain value "BAL" when SMAF 

attribute Is First Year domain value is"Y".

T/L S2 14-01 2015-01 VAL 29

T/L S2 14-01 DRAFT- 14 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

58 Deleted validation to restrict the use of USSGL 435000 Begin/End Attribute Domain 

Value "B"

T/L S2 14-01 2015-01 VAL 29

58E Deleted Exception to allow use of USSGL 435000 Begin/End Attribute Domain 

Value "B" for TAS 07520122012 0580000 

T/L S2 14-01 2015-01 VAL 29

60 Deleted Validation to restrict the use of USSGL 438200 with a Prior Year 

Adjustment Code of "B".

T/L S2 14-01 2015-01 VAL 29

60E Deleted Pass Exception to allow TAS 069X5423 use of USSGL 438200 with a Prior 

Year Adjustment Code of "B"

T/L S2 14-01 2015-01 VAL 29

VII Edits

Edit Number

T/L S2 14-01

Part 3 FACTS II for fiscal 2014

I USSGL Chart of Accounts:

I COA

II USSGL Accounts and Definitions:

II DEF

III USSGL Account Transactions:

III TC

IV USSGL Account Attributes:

FACTS II Attribute Definition Report:

IV None ADR

IV USSGL FACTS II Attribute Table:

Attribute

T/L S2 14-01 DRAFT- 15 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV None ATT TBL

Account

IV 1205 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 1209 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 1670 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 1671 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 1672 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 1679 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4032 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4032 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4034 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4034 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4047 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4047 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4111 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4112 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4115 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4117 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4118 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4123 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4125 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4131 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4131 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4132 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4132 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4133 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4133 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4134 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4134 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4136 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4137 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4138 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4139 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4140 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4140 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4158 Revised TAFS Status attribute domain value from "U" to "U/E" T/L S2 14-01 2014-09 ATT TBL 11

IV 4158 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

T/L S2 14-01 DRAFT- 16 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

IV 4160 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4160 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4166 Revised TAFS Status attribute domain value from "U/E" to "U" T/L S2 14-01 2014-09 ATT TBL 11

IV 4166 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4166 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4172 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4173 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4191 Added "Y" to Authority Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4192 Added "Y" to Authority Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4283 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4283 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4290 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4295 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4295 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4350 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4382 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4383 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4384 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4391 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4392 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4393 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4395 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4395 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4397 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4398 Added "Y" to Fin Account Indicator attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4882 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4908 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

IV 4982 Added "Y" to Fund Type attribute column T/L S2 14-01 2014-09 ATT TBL 11

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 Authority Type Code Revised Authority Type Code attribute domain values on lines 1000, 1012, and 1020 T/L S2 14-01 2014-09 SF-133/P&F 11

V BEA Category Indicator Revised BEA Category Indicator attribute domain values on lines 1000 and 1020 T/L S2 14-01 2014-09 SF-133/P&F 11

T/L S2 14-01 DRAFT- 17 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V Prior Year Adjustment 

Code

Revised Prior Year Adjustment Code attribute domain values on lines 5091, 5093, 

and 5097

T/L S2 14-01 2014-09 SF-133/P&F 11

V Reduction Type Code Revised Reduction Type Code attribute domain values on lines 1000, 1020, 1101, 

1120, 1121, 1130, 1131, 1132, 1133, 1171, 1173, 1200, 1201, 1203, 1220, 1221, 

1230, 1232, 1271, 1400, 1420, 1421, 1520, 1603, 1620, 1621, 1702, 1711, 1723, 

1802, 1810, 1822, 1823, 5082, 5090, 5091, 5092, 5093, 5094, 5095, 5096, and 5097 

T/L S2 14-01 2014-09 SF-133/P&F 11

V SF133 TAFS Status Revised SF133 TAFS Status attribute domain values on lines 1000, 1012, 1020, 

1120, 1121, 1220, 1221, 1725, 1810, and 4110

T/L S2 14-01 2014-09 SF-133/P&F 11

V P&F TAFS Status Revised P&F TAFS Status attribute domain values on lines 1020, 4110, and 5091 T/L S2 14-01 2014-09 SF-133/P&F 11

V Fund Type Code Revised Fund Type Code attribute domain values on lines 0900, 1000, 1012, 1020, 

1026, 1029, 1100, 1102, 1120, 1121, 1137, 1139, 1170, 1200, 1201, 1203, 1220, 

1221, 1238, 1239, 1270, 1400, 1420, 1421, 1422, 1500, 1510, 1511, 1520, 1522, 

1530, 1531, 1600, 1610, 1611, 1620, 1622, 1630, 1631, 1700, 1701, 1702, 1725, 

1800, 1801, 1802, 1823, 1824, 1826, 2001, 2003, 2101, 2103, 2501, 2502, 3010, 

3020, 3061, 3080, 3081, 3090, 4010, 4011, 4031, 4100, 4110, 4121, 4122, 5090, 

5091, 5096, and 5097

T/L S2 14-01 2014-09 SF-133/P&F 11

V Financing Account 

Indicator

Added Financing Account Indicator to USSGL accounts with a Fund Type Code of 

"3" or "4" on lines 0900, 1000, 1020, 1026, 1029, 1060, 1080, 1100, 1102, 1132, 

1133, 1170, 1200, 1203, 1220, 1221, 1232, 1239, 1270, 1400, 1420, 1421, 1422, 

1430, 1500, 1520, 1522, 1530, 1531, 1600, 1620, 1622, 1630, 1631, 1700, 1701, 

1702, 1723, 1725, 1802, 1810, 1823, 1824, 1826, 2001, 2003, 2101, 2103, 2502, 

3010, 3020, 4010, 4011, 4031, 4100, 4101, 4110, 4121, 4122, 5010, 5011, 5090, 

5091, 5092, 5093, 5096, and 5097 

T/L S2 14-01 2014-09 SF-133/P&F 11

Line

V 0900 Added USSGL account 4901 with Beginning Ending Indicator "B" T/L S2 14-01 2014-09 SF-133/P&F 11

V 1020 Added Debit Credit Indicator "D" to USSGL account 4196 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1020 Added Debit Credit Indicator "D" to USSGL account 4196 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1020 Added Debit Credit Indicator "C" to USSGL account 4197 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1020 Deleted USSGL accounts 4230, 4232, 4233, 4234, 4831, and 4931 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1060 Added line for Expired unobligated balance brought forward, October 1 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1070 Added line for Expired unobligated balance transferred to other accounts T/L S2 14-01 2014-09 SF-133/P&F 11

V 1071 Added line for Expired unobligated balance transferred from other accounts T/L S2 14-01 2014-09 SF-133/P&F 11

V 1072 Added line for Expired unobligated balance transfers between expired and unexpired 

accounts

T/L S2 14-01 2014-09 SF-133/P&F 11

V 1080 Added line for Adjustment of expired unobligated balance brought forward, October 

1

T/L S2 14-01 2014-09 SF-133/P&F 11

T/L S2 14-01 DRAFT- 18 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V 1081 Added line for Recoveries of prior year unpaid obligations in expired accounts T/L S2 14-01 2014-09 SF-133/P&F 11

V 1082 Added line for Capital transfer of expired unobligated balances to general fund T/L S2 14-01 2014-09 SF-133/P&F 11

V 1083 Added line for Expired unobligated balances applied to repay debt T/L S2 14-01 2014-09 SF-133/P&F 11

V 1086 Added line for Adjustment for change in allocation of trust fund limitation in expired 

funds

T/L S2 14-01 2014-09 SF-133/P&F 11

V 1089 Added line for Other expired balances withdrawn T/L S2 14-01 2014-09 SF-133/P&F 11

V 1099 Added line for Expired balance (total) T/L S2 14-01 2014-09 SF-133/P&F 11

V 1941 Deleted Availability of Time Indicator from USSGL account 4510 T/L S2 14-01 2014-09 SF-133/P&F 11

V 1951 Deleted Availability of Time Indicator from USSGL account 4510 T/L S2 14-01 2014-09 SF-133/P&F 11

V 2413 Added line for Expired unobligated balance: end of year T/L S2 14-01 2014-09 SF-133/P&F 11

V 2501 Revised Apportionment Category Code attribute domain value from "A/B" to "A" for 

USSGL account 4908

T/L S2 14-01 2014-09 SF-133/P&F 11

Footnote

V None SF-133/P&F

FMS 2108: Yearend Closing Statement:

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

V 1611 Deleted reference to footnote number 3 T/L S2 14-01 2014-09 2108 9

V 1190 Deleted USSGL account 1190 T/L S2 14-01 2014-09 2108 15

V 1620 Deleted reference to footnote number 3 T/L S2 14-01 2014-09 2108 9

V Title Revised Title 16

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain values "F/T"

T/L S2 14-01 2014-09 2108 13

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain value "P"

T/L S2 14-01 2014-09 2108 13

Column 6: Balance

Column 6: For Treasury Appropriation Fund Symbols With Imprest Funds:

Column 6: For Treasury Appropriation Fund Symbols With Investments in Agency Securities

Column 6: For Treasury Appropriation Fund Symbols With Unrealized Discounts

Column 6: For Treasury Appropriation Funds Symbols With Investments in NonFederal Securities: NATIONAL 

RAILROAD RETIREMENT INVESTMENT TRUST FUND and Treasury's ESF ONLY

Definite Borrowing Authority for Fiscal 2014 Reporting

Column 3: Increases and Rescissions

T/L S2 14-01 DRAFT- 19 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V 4140 Added Authority Type Code attribute domain values "P/S" T/L S2 14-01 2014-09 2108 16

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain values "F/T"

T/L S2 14-01 2014-09 2108 13

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain value "P"

T/L S2 14-01 2014-09 2108 13

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain values "F/T"

T/L S2 14-01 2014-09 2108 13

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain value "P"

T/L S2 14-01 2014-09 2108 13

Column 6: Balance

V 4140 Added Authority Type Code attribute domain values "P/S" T/L S2 14-01 2014-09 2108 16

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain values "F/T"

T/L S2 14-01 2014-09 2108 13

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"B" an Borrowing Source attribute domain value "P"

T/L S2 14-01 2014-09 2108 13

V 4155 Added USSGL account 4155 T/L S2 14-01 2014-09 2108 15

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"C"

T/L S2 14-01 2014-09 2108 13

Column 6: Balance

V 4155 Added USSGL account 4155 T/L S2 14-01 2014-09 2108 15

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"C"

T/L S2 14-01 2014-09 2108 13

V 4155 Added USSGL account 4155 T/L S2 14-01 2014-09 2108 15

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"C"

T/L S2 14-01 2014-09 2108 13

Column 6: Balance

V 4155 Added USSGL account 4155 T/L S2 14-01 2014-09 2108 15

V 4384 Added USSGL account 438400 with Authority Type Code attribute domain value 

"C"

T/L S2 14-01 2014-09 2108 13

Column 4: Appropriations to Liquidate

All Treasury Appropriations Fund Symbols for Fiscal 2014 Reporting

Column 5: Writeoffs, Restorations, or Adjustments

Indefinite Borrowing Authority for Fiscal 2014 Reporting

Definite Contract Authority for Fiscal 2014 Reporting

Column 4: Appropriations to Liquidate

Indefinite Contract Authority for Fiscal 2014 Reporting

Column 5: Adjustments

Column 5: Writeoffs, Restorations, or Adjustments

T/L S2 14-01 DRAFT- 20 IRC Handout April 22, 2014
U.S. Government Standard General Ledger

Summary of Changes

(Consolidated) 

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

T/L S2 14-01

V 4382 Added Authority Type Code attribute domain values "D/P/S" T/L S2 14-01 2014-09 2108 16

V 4383 Added Authority Type Code attribute domain values "D/P/S" T/L S2 14-01 2014-09 2108 16

V 4384 Added USSGL account 4384 with Authority Type Code attribute domain values 

"P/S"

T/L S2 14-01 2014-09 2108 13

Footnote

V 3 Revised footnote 3 T/L S2 14-01 2014-09 2108 16

Statement of Budgetary Resources:

Column

V Authority Type Revised Authority Type Code attribute domain values on lines 1000, 1020, 1043 and 

1290

T/L S2 14-01 2014-09 SBR 11

V TAFS Status Revised TAFS Status Indicator attribute domain values on lines 1000, 1020, 1043, 

1290, and 1890

T/L S2 14-01 2014-09 SBR 11

V Fund Type Revised GTAS Fund Type Code attribute domain values on lines 1000, 1020, 1043, 

1290, 1490, 1690, 1890, 2190, 3012, 3020, 3066, 3082, 3090, 4185, 4187, and 4177 

T/L S2 14-01 2014-09 SBR 11

Line

V 1020 Added Debit Credit Indicator "D" to USSGL account 4196 T/L S2 14-01 2014-09 SBR 11

V 1020 Added Debit Credit Indicator "C" to USSGL account 4197 T/L S2 14-01 2014-09 SBR 11

V 1020 Deleted USSGL accounts 4230, 4232, 4233, 4234, 4831, and 4931 T/L S2 14-01 2014-09 SBR 11

Footnote

V None SBR

Column 11: Unobligated Balance

T/L S2 14-01 DRAFT- 21 IRC Handout April 22, 2014
U.S. Government Standard General Ledger 

Summary of Changes Additional Information

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 in accordance with TFM 2-4700.

11 To incorporate previously presented A-11 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-236, 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.

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.

T/L S2 14-01 DRAFT-22 IRC Handout April 22, 2014
U.S. Government Standard General Ledger 

Summary of Changes Additional Information

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.

T/L S2 14-01 DRAFT-23 IRC Handout April 22, 2014