Part 1, Section IV: USSGL Account Attributes

To meet external reporting requirements, agencies need data at a level below the

6-digit USSGL account. Agencies’ systems must capture this information at the

transaction level by recording transactions using USSGL 6-digit accounts plus

attributes. This section provides an Attribute Definition Report and an

Attribute Table for both proprietary and budgetary USSGL accounts and attributes

reported to the Governmentwide Treasury Account Symbol Adjusted Trial Balance

System (GTAS).

The Attribute Definition report provides definitions and related information for

all attributes associated with each entry. Agencies report on those attributes

described in the detailed financial information entity. The Attribute Table

shows USSGL accounts, account titles, and normal balance indicators for USSGL

accounts that agencies use for GTAS reporting. Also, the tables show related

attributes agencies must provide for each USSGL account reported in GTAS.

The USSGL proprietary account data in the Attribute Table shows the related

attribute information captured at the transaction level that support production

of the Financial Report of the United States Government. The USSGL crosswalks

for the financial statements reference these attributes as a requirement for

proper reporting on the particular financial statement line items.

Attributes are like adjectives that further describe a USSGL account in order to

meet a specific reporting requirement. Domain values are all of the possible

valid choices within an attribute. For example, if there is a red chair and a

blue chair in a room, then you only need one attribute to describe them: color.

The valid domain values within the attribute “color” would be “red” or “blue.”

If you wanted the red chair, there would be no need to use additional adjectives

such as weight, height, or size to describe it. This is because, in this

example, color is enough to uniquely identify the chair. Therefore, only those

attributes and those domain values that are necessary to uniquely identify the

reporting requirement appear on the crosswalks.

Note:

Some USSGL accounts do not have certain attributes in this document for reporting purposes,

but do require these attributes for accounting purposes. An example is downward adjustments of

prior-year obligations. For reporting purposes, the following USSGL Accounts do not need the

reimbursable flag attribute with the domain values of direct and reimbursable: USSGL accounts

487100, “Downward Adjustments of Prior-Year Unpaid Undelivered Orders–Obligations,

Recoveries,” 487200, “Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders–

Obligations, Refunds Collected,” 497100, “Downward Adjustments of Prior-Year Unpaid Delivered

Orders–Obligations, Recoveries,” and 497200, “Downward Adjustments of Prior-Year Paid

Delivered Orders–Obligations, Refunds Collected.” However, at year-end these accounts close to

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the following USSGL accounts which require the reimbursable flag attribute for reporting:

USSGL accounts 480100, “Undelivered Orders–Obligations, Unpaid,” 480200, “Undelivered Orders–

Obligations, Prepaid/Advanced,” 490100, “Delivered Orders–Obligations, Unpaid,” and 490200,

“Delivered Orders–Obligations, Paid.” Therefore, an agency must similarly identify the

adjustment accounts to close these accounts properly.

Section IV Page Number

USSGL Attribute Definition Report (ADR) IV ADR - 1

USSGL Account Attribute Table (AT) IV AT - 1

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