U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 1 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-07

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 A145 Added Bulletin No. 2017-07 2017-10 TC 1

III B110 Revised Bulletin No. 2017-07 2017-10 TC 21

III D405 Added Bulletin No. 2017-07 2017-10 TC 21

III F317 Added Bulletin No. 2017-07 2017-10 TC 1

III G110 Revised Bulletin No. 2017-07 2017-10 TC 22

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 None 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
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 2 IRC Handout 7/20/17

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 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 4010 Added header "Outlays, gross" Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V 4100 Added header "Outlays, gross" Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 3 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 32E Add pass exception for TAS 339 20172017 1400 Bulletin No. 2017-07 2017-10 VAL 7

VII Edits

Edit Number

VII 49 Added USSGL account 411990, 411991, 411992, 419993, and 419994 Bulletin No. 2017-07 2017-10 EDIT 11

VII 994 Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the right 

side. Removed USSGL 413600 Beginning from the right side.

Bulletin No. 2017-07 2017-10 EDIT 2

Bulletin No. 2017-07

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

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

Summary of Changes

DRAFT

Bulletin No. 2017-07 4 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II None DEF

III USSGL Account Transactions:

III A145 Added Bulletin No. 2017-07 2018-01 TC 1

III B110 Revised Bulletin No. 2017-07 2018-01 TC 21

III D405 Added Bulletin No. 2017-07 2018-01 TC 21

III F317 Added Bulletin No. 2017-07 2018-01 TC 1

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 None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

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

DRAFT

Bulletin No. 2017-07 5 IRC Handout 7/20/17

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 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

0900 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

numbers 488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1021 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1029 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1033 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1081 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1089 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1093 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1100 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1103 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1104 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1135 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 6 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

1170 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1200 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1236 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1270 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 411900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1300 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 404200 and 414100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1300 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 414300

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1400 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 404200 and 414100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1400 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

number 414300

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1422 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

numbers 414600 and 415900

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1500 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 403200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1600 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

number 403200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1700

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, and 427700

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1726 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1800

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, and 427700

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 1825 Revised Debit Credit Code attribute domain values from "D/C" to "C" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

1955 Revised Debit Credit Code attribute domain values from "D/C" to "C" for account 

435100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2001 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2002 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2003 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2101 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2102 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 7 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

2103 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2170 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2180 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2501 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

2502 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3001 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 487100 and 497100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3010 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3011 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3020 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 3040 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 3041 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

3050 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 487100 and 497100

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4010 Added header "Outlays, gross" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4011 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4030 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 427100, 427700, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4033 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 426100, 426200, 426500, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4052

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, 427700, 

487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4053 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4054 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4100 Added header "Outlays, gross" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4101 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4110 Revised Debit Credit Code attribute domain values from "D/C" to "C" for accounts 

488200 and 498200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4120 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 427100, 427700, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 8 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

4123 Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 426100, 426200, 426500, 487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V

4142

Revised Debit Credit Code attribute domain values from "D/C" to "D" for account 

numbers 425200, 425300, 425500, 426100, 426200, 426500, 427100, 427700, 

487200, and 497200

Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4143 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 4144 Revised Debit Credit Code attribute domain values from "D/C" to "D" Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI None RBS

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 None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 9 IRC Handout 7/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Edits

Edit Number

VII 49 Added USSGL accounts 411990, 411991, 411992, 419993, and 419994 Bulletin No. 2017-07 2018-01 EDIT 11

VII 994 Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the right 

side. Removed USSGL 413600 Beginning from the right side.

Bulletin No. 2017-07 2018-01 EDIT 2
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-07 10 IRC Handout 7/20/17

Bulletin No. 2017-07

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

DRAFT

Bulletin No. 2017-07 11 IRC Handout 7/20/17

Bulletin No. 2017-07

21 Change needed for nonfiduciary deposit funds.

22 Change needed to better align description with transaction.