U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 1 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-01

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 439700 Revised Authority Type Code domain values from "C/P" to "B/C/P". Revised Fund 

Type domain values from "EG/ES/ET" to "EG/EP/ES/ET"

Bulletin No. 2017-01 2016-12 ATT TBL 2

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 2 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V

2490

Revised calculation line to "This line is calculated. Equals sum of SBR lines 2204, 

2304, and 2404, and 2413. Also equals the sum of the amounts on lines 2412 and 

2413."

Bulletin No. 2017-01 2016-12 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

1423 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

V

2170 Revised Apportionment Category Code attribute domain values from "A/B" to 

"A/B/E" for USSGL account 490100

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

V 2170 Added USSGL account 490800 with Beginning/Ending Attribute domain value "B" Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 3 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

2180 Revised Apportionment Category Code domain value "E" to "A/B/E" for USSGL 

Account 498200

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

V 2503 Deleted USSGL account 469000 Bulletin No. 2017-01 2016-11 SF 133/Schedule P 2

V

4143 Revised Financing Account Code attribute domain value from "N" to "D/G/N" for 

USSGL accounts 487200 and 497200

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

V

5101 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

V

5102 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2016-12 SF 133/Schedule P 2

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

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None

VI Footnote

VI None RSNC

Reclassified Statement of Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 4 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Validation Number

VII 32E Added exceptions for TAS 019 16/16 0113, 070 16/20 0613, and 070 12/16 0613 Bulletin No. 2017-01 2016-12 VAL 7

VII 65E Added exception for Fund Family 012 1143 Bulletin No. 2017-01 2016-12 VAL 7

VII 67E Added exception for TAS 075x8004 with USSGL 412800 Bulletin No. 2017-01 2016-12 VAL 7

VII 69E Added exception for annual TAS in Fund Family 012 1143 with USSGL 412800 and 

annual TAS in Fund Family 075 0580 with USSGL 412900

Bulletin No. 2017-01 2016-12 VAL 7

VII 70E Added exceptions for TAS 020 16/16 5445 and 020x5581 Bulletin No. 2017-01 2016-12 VAL 7

VII 82E Added exception for TAS 011x5512 Bulletin No. 2017-01 2016-12 VAL 7

VII 83 Created to restrict the use of USSGL 439700 with Authority Type Code "B" and/or 

Fund Type "EP"

Bulletin No. 2017-01 2016-12 VAL 36

VII 83E Added exception for TAS 012x4336 Bulletin No. 2017-01 2016-12 VAL 7

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2016-XX

Part 2 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III C108 Revised Bulletin No. 2017-01 2017-02 TC 32

III C156 Revised Bulletin No. 2017-01 2017-02 TC 32

III C417 Revised Bulletin No. 2017-01 2017-02 TC 32

III C418 Revised Bulletin No. 2017-01 2017-02 TC 32

III C602 Revised Bulletin No. 2017-01 2017-02 TC 32

III C603 Revised Bulletin No. 2017-01 2017-02 TC 32

III C605 Revised Bulletin No. 2017-01 2017-02 TC 32

III C607 Revised Bulletin No. 2017-01 2017-02 TC 32

III C608 Revised Bulletin No. 2017-01 2017-02 TC 32

III C611 Revised Bulletin No. 2017-01 2017-02 TC 32
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 5 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III C619 New Bulletin No. 2017-01 2017-02 TC 32

III C621 New Bulletin No. 2017-01 2017-02 TC 32

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

USSGL

IV 439700 Revised Authority Type Code domain values from "C/P" to "B/C/P". Revised Fund 

Type domain values from "EG/ES/ET" to "EG/EP/ES/ET"

Bulletin No. 2017-01 2016-12 ATT TBL 2

IV 199500 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2017-01 2017-02 ATT TBL 34

IV 577600 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2017-01 2017-02 ATT TBL 34

IV 719000 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2017-01 2017-02 ATT TBL 34

IV 729000 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2017-01 2017-02 ATT TBL 34

IV 729200 Revised TAS Status Code Attribute domain values from "U/E" to "U/E/C" Bulletin No. 2017-01 2017-02 ATT TBL 34

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 6 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V

2490

Revised calculation line to "This line is calculated. Equals sum of SBR lines 2204, 

2304, and 2404, and 2413. Also equals the sum of the amounts on lines 2412 and 

2413."

Bulletin No. 2017-01 2017-02 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

1423 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V

2170 Revised Apportionment Category Code attribute domain values from "A/B" to 

"A/B/E" for USSGL account 490100

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V 2170 Added USSGL account 490800 with Beginning/Ending Attribute domain value "B" Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V

2180 Revised Apportionment Category Code domain value "E" to "A/B/E" for USSGL 

account 498200

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V 2503 Deleted USSGL account 469000 Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V

4143 Revised Financing Account Code attribute domain value from "N" to "D/G/N" for 

USSGL accounts 487200 and 497200

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V

5101 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 7 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

5102 Added USSGL account 439700 with Beginning/Ending Attribute domain values 

"E/B"

Bulletin No. 2017-01 2017-02 SF 133/Schedule P 2

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 7.11 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/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" for USSGL account 240000

Bulletin No. 2017-01 2017-02 RBS 2

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 8.7 Added USSGL account 590000 Bulletin No. 2017-01 2017-02 RSOCNP 35

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 65E Added exception for Fund Families 012 1143 and 075 0580 Bulletin No. 2017-01 2017-01 VAL 7

VII 67E Added exception for TAS 075x8004 with USSGL 412800 Bulletin No. 2017-01 2017-01 VAL 7
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 8 IRC Handout 12/08/16

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 69E Added exception for annual TAS in Fund Family 012 1143 with USSGL 412800, 

annual TAS in Fund Family 075 0580 with USSGL 412900, and TAS 014x5573 with 

USSGL 4119

Bulletin No. 2017-01 2017-01 VAL 7

VII 70E Added exceptions for TAS 020 16/16 5445 and 020x5581 Bulletin No. 2017-01 2017-01 VAL 7

VII 81E Added exception for TAS 075x8004 Bulletin No. 2017-01 2017-01 VAL 7

VII 82E Added exception for TAS 011x5512 Bulletin No. 2017-01 2017-01 VAL 7

VII 83 Created to restrict the use of USSGL 439700 with Authority Type Code "B" and/or 

Fund Type "EP"

Bulletin No. 2017-01 2017-01 VAL 36

VII 83E Added exception for TAS 012x4336 Bulletin No. 2017-01 2017-01 VAL 7

VII Edits

Edit Number

VII 7 Added USSGLs 119305, 119306, 119307, 119309, and 119333 Bulletin No. 2017-01 2017-01 EDIT 2

VII 10 Added Business Line INVFORSEC Bulletin No. 2017-01 2017-01 EDIT 36
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2017-01 DRAFT - 9 IRC Handout 12/08/16

Bulletin No. 2017-01

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. 2017-01 DRAFT - 10 IRC Handout 12/08/16

Bulletin No. 2017-01

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 accurately report non-budgetary activity for the USSGL account.

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