U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 1 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-04

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 2 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None SBR

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 3 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2018-04

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I COA

II USSGL Accounts and Definitions:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 4 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II DEF

III USSGL Account Transactions:

III D514 Deleted "in-process type" from the comment. Added G120, G122 and G124 to the 

also post. Added USSGL accounts 173000, 174000, 175000, 181000, 182000 and 

183000 to the proprietary entry.

Bulletin No. 2018-04 2018-06 TC 18

III G120 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G122 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G124 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value "C" title to 

"Emergency PL 115-123". Added new Disaster Emergency Fund Code attribute 

domain values "F", "G", and "H" to be available for future use. 

Bulletin No. 2018-04 2018-06 ADR 29

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

Added new Disaster Emergency Fund Code attribute domain values "F", "G", and 

"H" for all budgetary USSGL accounts except 411990, 411991, 411992, 411993, 

411994, 417590, 417690, 420190, 429590, 435190, 439190, and 462091

Bulletin No. 2018-04 2018-06 ATT TBL 29

USSGL

IV 131900 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 131900 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 599300 Revised Budgetary Impact Indicator from "E" to "D/E" Bulletin No. 2018-04 2018-06 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 5 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 4 Added USSGL account 599300 Bulletin No. 2018-04 2018-06 SCNP 2

V Footnote

V 7 Added Bulletin No. 2018-04 2018-06 SCNP 2

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 1043 Added USSGL account 439401 Bulletin No. 2018-04 2018-06 SBR 2

V 1290 Removed USSGL account 439401 Bulletin No. 2018-04 2018-06 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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 6 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1430 Modified Financing Account Indicator domain value from "D" to "D/G" with Fund 

Type Code attribute domain values "EP/ER" to USSGL account 404700.

Bulletin No. 2018-04 2018-06 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 RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.13 Added USSGL account 599300 Bulletin No. 2018-04 2018-06 RSOCNP 2

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 44E Added pass exception for TAS 075 20172022 0511 with USSGL account 438400 Bulletin No. 2018-04 2018-03 VAL 7

VII 65E Added pass exception for Fund Family 075 1545 Bulletin No. 2018-04 2018-03 VAL 7

VII 90 Added Disaster Emergency Fund Codes "F", "G", and "H" to be available for future 

use

Bulletin No. 2018-04 2018-06 VAL 29

VII 90E Added pass exceptions for Disaster Emergency Fund Code "C" Bulletin No. 2018-04 2018-06 VAL 1

VII 91 Added to restrict the USSGL accounts reported by TAS with Main Account 3601 Bulletin No. 2018-04 2018-06 VAL 30

VII 91E Added fail exception for USSGL account 101000 when balance is not zero. Bulletin No. 2018-04 2018-06 VAL 30
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04 DRAFT 7 IRC Handouts 03 01 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Edits

Edit Number

VII 21 Added Authority Type Code "D" for USSGL account 417000 in Closing Group 

420100

Bulletin No. 2018-04 2018-03 EDIT 1

VII 68 Added line to include USSGL account 435500 on the left side Bulletin No. 2018-04 2018-06 EDIT 1

VII 96 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1

VII 97 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04

DRAFT 8 IRC Handouts 03 01 18

Bulletin No. 2018-04

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 Updates to C-TAS.

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/or 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 change is needed for International Monetary Fund reporting. 

12 This change is needed for the General Fund reporting.

13 This change is needed for the GFRS to GTAS conversion. 

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

15 Change needed to allow correct C-TAS reporting.

16 This is needed for Exchange Stabilization Fund.

17 Revised domain values to add next fiscal year.

18 To resolve elimination issues due to the purchase of assets

19 Revised due to updates to Direct Loans and Loan Guarantee Credit Reform Case Scenarios.

20 This new USSGL account is needed for DOD to account for Operating Materials and Supplies in Development.
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-04

DRAFT 9 IRC Handouts 03 01 18

Bulletin No. 2018-04

21 Change needed for nonfiduciary deposit funds.

22 Change needed to better align description with transaction.

23 To remove all GTAS Fund Types assigned to USSGL Account 153200 except DF to support Edit 1 

24 Change needed to account for TAS with an exception to Validation 83 (Limited use of 439700 with Authority Type "B" and/or Fund Type "EP")

25 Change needed to resolve edit issues related to the inclusion of seized cash in CARS FBWT 

26 Created to help resolve issues related to custodial activity reporting

27 Revised due to updates to Upward Downward Adjustment Scenario.

28 Repurposing of the Program Indicator Attribute to the Disaster Emergency Fund Indicator Attribute for use by OMB to track specific disaster spending appropriations.

29 Updating Disaster Emergency Fund Indicator Attribute Domain Values per OMB guidance.

30 Created in conjunction with Main Account 3601 to resolve custodial reporting issue for DHS and DoD