U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 1 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-16

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 153200 Revised GTAS Fund Type Attribute Domain Values from 

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

Bulletin No. 2017-16 2017-12 ATT TBL 23

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 19 Added USSGL account 240000 Bulletin No. 2017-16 2017-12 BS 2

V 27 Revised USSGL account 240000 Federal Non-Federal attribute domain values from 

"N/Z" to "N"

Bulletin No. 2017-16 2017-12 BS 2

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 2 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 1723 Added USSGL 438300 Bulletin No. 2017-16 2017-12 SF 133/Schedule P 1

V Footnote

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

Summary of Changes

DRAFT

Bulletin No. 2017-16 3 IRC Handout 12 05 17

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 2.1 Revised USSGL account 153200 GTAS Fund Type attribute domain values from 

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

Bulletin No. 2017-16 2017-12 ATT TBL 23

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 46 Deleted fund families that no longer exist Bulletin No. 2017-16 2017-11 VAL 14

VII 46E Deleted exceptions for canceled TAS Bulletin No. 2017-16 2017-11 VAL 14

VII 51E Added pass exception for TAS 075X3966 Bulletin No. 2017-16 2017-12 VAL 7

VII 70E Added pass excepton for TAS 020 20172018 5445 Bulletin No. 2017-16 2017-12 VAL 7

VII 89 Added to restrict the use of USSGL account 153200 Bulletin No. 2017-16 2017-12 VAL 25

VII 89E Added pass exceptions for TAS 015X6874, 020X6511.006, and 070X6511.004 Bulletin No. 2017-16 2017-12 VAL 25

VII Edits

Edit Number

VII 1 Added USSGL account 153200 and revised edit description Bulletin No. 2017-16 2017-12 EDIT 25

VII 4 Added USSGL account 439700 with Authority Type Code "B" Bulletin No. 2017-16 2017-11 EDIT 24

VII 50 Revised edit description Bulletin No. 2017-16 2017-10 EDIT 2
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 4 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-16

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I 320110 Added Bulletin No. 2017-16 2018-06 COA 12

I 415901 Added Bulletin No. 2017-16 2018-06 COA 1

I 415900 Revised Bulletin No. 2017-16 2018-06 COA 1

I 415901 Added Bulletin No. 2017-16 2018-06 COA 1

I 439400 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439401 Added Bulletin No. 2017-16 2018-06 COA 1

I 439700 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439701 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439800 Revised Bulletin No. 2017-16 2018-06 COA 1

I 439801 Added Bulletin No. 2017-16 2018-06 COA 1

II USSGL Accounts and Definitions:

II 320110 Added Bulletin No. 2017-16 2018-06 DEF 12

II 415900 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 415901 Added Bulletin No. 2017-16 2018-06 DEF 1

II 439400 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439401 Added Bulletin No. 2017-16 2018-06 DEF 1

II 439700 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439701 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439800 Revised Bulletin No. 2017-16 2018-06 DEF 1

II 439801 Added Bulletin No. 2017-16 2018-06 DEF 1

1

III USSGL Account Transactions:

III D114 Revised Bulletin No. 2017-16 2018-06 TC 27

III D120 Revised Bulletin No. 2017-16 2018-06 TC 27

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Program Indicator Revised the Program Indicator Code to be the Disaster Emergency Fund Code. 

Revised the description and the domain values.

Bulletin No. 2017-16 2018-06 ADR 28

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 5 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Program Indicator Deleted all Program Indicator Code attribute domain values from the following 

USSGL Accounts: 520000, 531000, 531100, 531200, 531300, 531700, 531800, 

531900, 590000, 590900, 640000, 680000, 685000, 690000, 711000, 711100, 

711200, 718000, 719000, 721000, 721100, 721200, 728000, 729000, 729200, 

730000, 750000, and 760000. Added new Disaster Emergency Fund Code attribute 

domain values for all budgetary USSGL accounts except 411990, 411991, 411992, 

411993, 411994, 417590, 417690, 420190, 429590, 435190, 439190, and 462091 as 

approved by OMB.

Bulletin No. 2017-16 ATT TBL 28

USSGL

IV 131900 Revised Federal Non-Federal attribute domain values from "F/N" to "N" Bulletin No. 2017-16 2018-06 ATT TBL 4

IV 153200 Revised GTAS Fund Type attribute domain values from 

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

Bulletin No. 2017-16 2018-01 ATT TBL 23

IV 320110 Bulletin No. 2017-16 2018-06 ATT TBL 12

IV 439401 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 439701 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 439801 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

IV 415901 Added Bulletin No. 2017-16 2018-06 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 3 Deleted USSGL account 131900 Bulletin No. 2017-16 2018-06 BS 4

V 19 Added USSGL account 240000 Bulletin No. 2017-16 2018-01 BS 2

V 27 Revised USSGL account 240000 Federal Non-Federal attribute domain values from 

"N/Z" to "N"

Bulletin No. 2017-16 2018-01 BS 2

V Footnote

V None BS

Statement of Net Cost:

V Column

V Program Indicator Deleted Bulletin No. 2017-16 2018-06 SNC 28

V Line

V 1 Added Footnote "4" in the Additional Info column and Deleted Program Indicator 

attribute domain value "P" for USSGL accounts 640000, 680000, 685000, 690000, 

721000, 721100, 721200, 728000, 729000, 729200, 730000, 750000, 760000

Bulletin No. 2017-16 2018-06 SNC 28
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 6 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2 Added Footnote "4" in the Additional Info column and Deleted Program Indicator 

attribute domain value "P" for USSGL accounts 520000, 531000, 531100, 531200, 

531300, 531700, 531800, 531900, 590000, 590900, 711000, 711100, 711200, 

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

V 6 Added Footnote "5" in the Additional Info column and Deleted Program Indicator 

attribute domain value "Q" for USSGL accounts 640000, 680000, 685000, 690000, 

721000, 721100, 721200, 728000, 729000, 729200, 730000, 750000, 760000

Bulletin No. 2017-16 2018-06 SNC 28

V 7 Added Footnote "5" in the Additional Info column and Deleted Program Indicator 

attribute domain value "Q" for USSGL accounts 520000, 531000, 531100, 531200, 

531300, 531700, 531800, 531900, 590000, 590900, 711000, 711100, 711200, 

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

V Footnote

V 4 Added footnote Bulletin No. 2017-16 2018-06 SNC 28

V 5 Added footnote Bulletin No. 2017-16 2018-06 SNC 28

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

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
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 7 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SF 133/Schedule P

V Line

V 1023 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 1035 Added USSGL account 439401, 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 1723 Added USSGL 438300 Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V 1080 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V

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

numbers 487100 and 497100

Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V

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

numbers 487100 and 497100

Bulletin No. 2017-16 2018-01 SF 133/Schedule P 1

V 5091 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5092 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5094 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V 5095 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 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 2.1 Revised USSGL account 153200 GTAS Fund Type attribute domain values from 

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

Bulletin No. 2017-16 2018-01 RBS 23

V 3.3 Deleted USSGL account 131900 Bulletin No. 2017-16 2018-06 RBS 4

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
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 8 IRC Handout 12 05 17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 46 Deleted Fund Families that no longer exist Bulletin No. 2017-16 2018-01 VAL 14

VII 46E Deleted exceptions for canceled TAS Bulletin No. 2017-16 2018-01 VAL 14

VII 51E Added pass exception for TAS Bulletin No. 2017-16 2018-01 VAL 7

VII 70E Added pass excepton for TAS Bulletin No. 2017-16 2018-01 VAL 7

VII 89 Added to restrict the use of USSGL account 153200 Bulletin No. 2017-16 2018-01 VAL 25

VII 89E Added pass exception for TAS Bulletin No. 2017-16 2018-01 VAL 25

VII Edits

Edit Number

VII 1 Added USSGL account 153200 and revised edit description Bulletin No. 2017-16 2018-01 EDIT 25

VII 4 Added USSGL account 439700 with Authority Type Code "B" Bulletin No. 2017-16 2018-01 EDIT 24

VII 4 Deleted USSGL account 439500 Bulletin No. 2017-16 2018-01 EDIT 2

VII 49 Deleted BETCs "APINDYEC" and "APINDYED" Bulletin No. 2017-16 2018-03 EDIT 2

VII 50 Revised edit description Bulletin No. 2017-16 2018-01 EDIT 2

VII 50 Deleted BETCs "APINDYEC" and "APINDYED" and revised edit description Bulletin No. 2017-16 2018-03 EDIT 2

VII 950 Added to verify custodial activity in USSGL account 298000 Bulletin No. 2017-16 2018-03 EDIT 26

VII 951 Added to verify custodial activity in USSGL account 298500 Bulletin No. 2017-16 2018-03 EDIT 26
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-16 9 IRC Handout 12 05 17

Bulletin No. 2017-16

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. 2017-16 10 IRC Handout 12 05 17

Bulletin No. 2017-16

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.