U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 1 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-06

Part 1 Fiscal 2017

The title of the General fund in the TFM has been revised to "General Fund of the U.S. Government." This will impact all sections of the TFM.

I USSGL Chart of Accounts:

Bulletin No. 2017-06 2017-09 COA 11

I 119090 Added Bulletin No. 2017-06 2017-09 COA 11

I 119300 Deleted Bulletin No. 2017-06 2017-09 COA 11

I 135090 Added Bulletin No. 2017-06 2017-09 COA 11

I 135990 Added Bulletin No. 2017-06 2017-09 COA 11

I 411991 Added Bulletin No. 2017-06 2017-09 COA 11

I 411992 Added Bulletin No. 2017-06 2017-09 COA 11

I 411993 Added Bulletin No. 2017-06 2017-09 COA 11

I 411994 Added Bulletin No. 2017-06 2017-09 COA 11

I 426800 Added Bulletin No. 2017-06 2017-09 COA 16

I 429590 Added Bulletin No. 2017-06 2017-09 COA 11

I 435190 Added Bulletin No. 2017-06 2017-09 COA 11

I 591910 Added Bulletin No. 2017-06 2017-09 COA 11

I 719100 Revised Bulletin No. 2017-06 2017-09 COA 16

I 729100 Revised Bulletin No. 2017-06 2017-09 COA 16

II USSGL Accounts and Definitions:

II 109000 Revised Bulletin No. 2017-06 2017-09 DEF 8

II 119090 Added Bulletin No. 2017-06 2017-09 DEF 11

II 119300 Deleted Bulletin No. 2017-06 2017-09 DEF 11

II 135090 Added Bulletin No. 2017-06 2017-09 DEF 11

II 135990 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411991 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411992 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411993 Added Bulletin No. 2017-06 2017-09 DEF 11

II 411994 Added Bulletin No. 2017-06 2017-09 DEF 11

II 415900 Revised Bulletin No. 2017-06 2017-09 DEF 5

II 426800 Added Bulletin No. 2017-06 2017-09 DEF 16

II 429590 Added Bulletin No. 2017-06 2017-09 DEF 11

II 435190 Added Bulletin No. 2017-06 2017-09 DEF 11

II 591910 Added Bulletin No. 2017-06 2017-09 DEF 11

II 719100 Revised Bulletin No. 2017-06 2017-09 DEF 16

II 729100 Revised Bulletin No. 2017-06 2017-09 DEF 16

III USSGL Account Transactions:
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 2 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III A202 Revised Bulletin No. 2017-06 2017-09 TC 19

III A204 Revised Bulletin No. 2017-06 2017-09 TC 19

III A206 Added Bulletin No. 2017-06 2017-09 TC 19

III A208 Added Bulletin No. 2017-06 2017-09 TC 19

III B105 Added Bulletin No. 2017-06 2017-09 TC 19

III B210 Added Bulletin No. 2017-06 2017-09 TC 16

III B446 Added Bulletin No. 2017-06 2017-09 TC 16

III C113 Added Bulletin No. 2017-06 2017-09 TC 16

III C115 Added Bulletin No. 2017-06 2017-09 TC 16

III C118 Revised Bulletin No. 2017-06 2017-09 TC 19

III C119 Added Bulletin No. 2017-06 2017-09 TC 16

III C126 Added Bulletin No. 2017-06 2017-09 TC 16

III C127 Added Bulletin No. 2017-06 2017-09 TC 16

III C157 Added Bulletin No. 2017-06 2017-09 TC 16

III C419 Added Bulletin No. 2017-06 2017-09 TC 16

III C423 Added Bulletin No. 2017-06 2017-09 TC 16

III C600 Added Bulletin No. 2017-06 2017-09 TC 16

III C601 Added Bulletin No. 2017-06 2017-09 TC 16

III D147 Added Bulletin No. 2017-06 2017-09 TC 19

III D149 Added Bulletin No. 2017-06 2017-09 TC 19

III D150 Added Bulletin No. 2017-06 2017-09 TC 19

III D610 Added Bulletin No. 2017-06 2017-09 TC 16

III D612 Added Bulletin No. 2017-06 2017-09 TC 16

III D614 Added Bulletin No. 2017-06 2017-09 TC 16

III D616 Added Bulletin No. 2017-06 2017-09 TC 16

III H400 Added Bulletin No. 2017-06 2017-09 TC 11

III H402 Added Bulletin No. 2017-06 2017-09 TC 11

III H406 Added Bulletin No. 2017-06 2017-09 TC 11

III H410 Added Bulletin No. 2017-06 2017-09 TC 11

III H412 Added Bulletin No. 2017-06 2017-09 TC 11

III H420 Added Bulletin No. 2017-06 2017-09 TC 11

III H422 Added Bulletin No. 2017-06 2017-09 TC 11

III H424 Added Bulletin No. 2017-06 2017-09 TC 11

III H426 Added Bulletin No. 2017-06 2017-09 TC 11

III H428 Added Bulletin No. 2017-06 2017-09 TC 11

III H430 Added Bulletin No. 2017-06 2017-09 TC 11

III H432 Added Bulletin No. 2017-06 2017-09 TC 11

III H434 Added Bulletin No. 2017-06 2017-09 TC 11

III H436 Added Bulletin No. 2017-06 2017-09 TC 11

III H438 Added Bulletin No. 2017-06 2017-09 TC 11
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 3 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III H440 Added Bulletin No. 2017-06 2017-09 TC 11

III H442 Added Bulletin No. 2017-06 2017-09 TC 11

III H444 Added Bulletin No. 2017-06 2017-09 TC 11

III H446 Added Bulletin No. 2017-06 2017-09 TC 11

III H448 Added Bulletin No. 2017-06 2017-09 TC 11

III H449 Added Bulletin No. 2017-06 2017-09 TC 11

III H450 Added Bulletin No. 2017-06 2017-09 TC 11

III H480 Added Bulletin No. 2017-06 2017-09 TC 11

III H480 Added Bulletin No. 2017-06 2017-09 TC 11

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 119090 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 119300 Deleted Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 132500 Revised Federal Non-Federal Code attribute domain values from "N/Z" to "N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 135090 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 135990 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 137300 Revised Federal Non-Federal Code attribute domain values from "N/Z" to "N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 214000 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 292000 Revised TAS Status Code attribute domain values from "U/E" to U/E/C" Bulletin No. 2017-06 2017-09 ATT TBL 3

IV 411991 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411992 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411993 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 411994 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 426800 Added Bulletin No. 2017-06 2017-09 ATT TBL 16

IV 429590 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 435190 Added Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 462090 Added Prior Year Adjustment Code attribute domain values "B/P/X" Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 531000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to "E/T/X" Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 531100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 579000 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "Z" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 579100 Revised Federal Non-Federal Code attribute domain values from "G/Z" to "F" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 591910 Added Bulletin No. 2017-06 2017-09 ATT TBL 12
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 4 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 599000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to "E/T/X" Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 599100 Revised Exchange Nonexchange Code attribute domain values from "T/X" to "E/T/X" Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 633000 Revised Federal Non-Federal Code attribute domain values from "F/G/N" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 711100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 719090 Added Budgetary Impact Indicator attribute domain values "D/E"; Added Exchange 

Nonexchange Code attribute domain values "T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 11

IV 721100 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 721200 Revised Federal Non-Federal Code attribute domain values from "F/Z" to "F" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 729000 Revised Federal Non-Federal Code attribute domain values from "F/N/Z" to "F/N" Bulletin No. 2017-06 2017-09 ATT TBL 4

IV 729090 Added Budgetary Impact Indicator attribute domain values "D/E"; Added Exchange 

Nonexchange Code attribute domain values "T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 11

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 3 Deleted USSGL accounts 132500 and 137300 Bulletin No. 2017-06 2017-09 BS 4

V 7 Added USSGL account 119090 Bulletin No. 2017-06 2017-09 BS 11

V 7 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 BS 11

V 11 Added USSGL account 135090 Bulletin No. 2017-06 2017-09 BS 11

V 11 Added USSGL account 135990 Bulletin No. 2017-06 2017-09 BS 11

V 17 Revised USSGL account 214000 Federal Non-Federal attribute domain values from 

"F/G" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 32 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 5 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 32 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

V 33 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 BS 4

Statement of Net Cost:

V Line

V 1 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 1 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 1 Revised USSGL account 729090 Exchange Nonexchange Code attribute domain value 

to "X"

Bulletin No. 2017-06 2017-09 SNC 11

V 2 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 2 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 2 Revised USSGL account 719090 Exchange Nonexchange Code attribute domain value 

to "X"

Bulletin No. 2017-06 2017-09 SNC 11

V 6 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Revised USSGL account 729090 Exchange Nonexchange Code attribute domain value 

to "X"

Bulletin No. 2017-06 2017-09 SNC 11
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 6 IRC Handout 4/20/17

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 6 Revised USSGL account 531000 Exchange Nonexchange Code attribute domain 

values from "T to "E/T"

Bulletin No. 2017-06 2017-09 SCNP 13

V 9 Added USSGL accounts 719090 and 729090 Bulletin No. 2017-06 2017-09 SCNP 11

V 13 Added USSGL accounts 719090 and 729090 Bulletin No. 2017-06 2017-09 SCNP 11

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 1890 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

V 4176 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

V 4187 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SBR 16

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 1020 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V 1800 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 7 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4123 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V 5110 Added USSGL account 411991 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5111 Added USSGL account 411992 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5114 Added USSGL account 411993 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5115 Added USSGL account 411994 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

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 2.1 Added USSGL account 119090 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.1 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.3 Added USSGL account 135090 Bulletin No. 2017-06 2017-09 RBS 11

VI 2.3 Added USSGL account 135990 Bulletin No. 2017-06 2017-09 RBS 11

VI 3.11 Revised line title from "Other assets (without reciprocals) (RC 29)" to "Other assets 

(without reciprocals) (line inactive for FY2017) (RC 29)"

Bulletin No. 2017-06 2017-09 RBS 4

VI 3.11 Deleted USSGL accounts 132500 and 137300 Bulletin No. 2017-06 2017-09 RBS 4

VI 7.10 Revised line title Bulletin No. 2017-06 2017-09 RBS 12

VI 7.11 Deleted USSGL account 214000 Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.1 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 8 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 9.2 Revised USSGL account 531100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 579000 Federal Non-Federal attribute domain values from 

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 579100 Federal Non-Federal attribute domain values from 

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Added USSGL account 591910 Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 633000 Federal Non-Federal attribute domain values from 

"F/G/N" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 711100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 721100 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 721200 Federal Non-Federal attribute domain values from 

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

VI 9.2 Revised USSGL account 729000 Federal Non-Federal attribute domain values from 

"F/N/Z" to "F/N"

Bulletin No. 2017-06 2017-09 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 2 Revised USSGL account 729090 Exchange Nonexchange attribute domain value to 

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

VI 7.5 (old) Moved to 12.3 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.6 (old) Revised line number from 7.6 to 7.5 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.7 (old) Revised line number from 7.7 to 7.6 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.8 (new) Deleted USSGL accounts 633000 and721100 Bulletin No. 2017-06 2017-09 RSNC 4

VI 7.8 (old) Revised line number from 7.8 to 7.7 Bulletin No. 2017-06 2017-09 RSNC 18

VI 7.9 (old) Revised line number from 7.9 to 7.8 Bulletin No. 2017-06 2017-09 RSNC 18

VI 8 Revised calculation "This line is the sum of 7.1 through 7.8." Bulletin No. 2017-06 2017-09 RSNC 4

VI 11 Revised USSGL account 719090 Exchange Nonexchange attribute domain value to 

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

VI 12.3 (old) Revised line number from 12.3 to 12.4 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.4 (old) Revised line number from 12.4 to 12.5 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.5 (old) Revised line number from 12.5 to 12.6 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.6 (old) Revised line number from 12.6 to 12.7 Bulletin No. 2017-06 2017-09 RSNC 18

VI 12.7 (new) Deleted USSGL accounts 531100 and 711100 Bulletin No. 2017-06 2017-09 RSNC 4

VI 13 Revised calculation "This line is the sum of 12.1 through 12.7." Bulletin No. 2017-06 2017-09 RSNC 4
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 9 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 5.7 Added USSGL accounts 719090 and 729090; Revised Exchange Nonexchange 

attribute domain value from "T" to "E/T" for USSGL accounts 531000,599000 and 

599100

Bulletin No. 2017-06 2017-09 RSOCNP 11

VI 6.2 Added USSGL account 579100 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (new) Added Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (new) Added USSGL account 591900 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.12 (old) Revised line number from 7.12 to 7.13; Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.13 (old) Revised line number from 7.13 to 7.14 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.14 (new) Revised Federal Non-Federal attribute domain values from "G/Z" to "Z" for USSGL 

account 579000;Deleted USSGL accounts 531100,591900,711100,721100,721200 

and 729000

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.14 (old) Revised line number from 7.14 to 7.15 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.15 (old) Revised line number from 7.15 to 7.16 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.16 (old) Revised line number from 7.16 to 7.17; Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.17 (old) Revised line number from 7.17 to 7.18 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.18 (old) Revised line number from 7.18 to 7.20 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.19 (new) Added Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.19 (new) Added USSGL account 591910 Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 7.2 Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.19." Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 8.4 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12

VI 8.5 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12

VI 8.7 Revised Federal Non-Federal attribute domain values from "G/Z" to Z" for USSGL 

account 579000:Deleted USSGL account 579100

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI 8.7 Revised Exchange Nonexchange attribute domain value from "T" to "E/T" for USSGL 

accounts 599000 and 599100

VI 8.8 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12

VI Footnote

VI 5 Revised Bulletin No. 2017-06 2017-09 RSOCNP 12

VII Validations and Edits 

VII Validations

Validation Number

VII 27E Updated pass exceptions for TAS 012 X 4158 and 086 X 4587 for 2018 Bulletin No. 2017-06 2017-09 VAL 6

VII 33 Revised description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 33E Revised description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 10 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 35 Revised description and error message to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 35E Revised description and error message to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 53 Added USSGL account 426800; Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 53E Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 55 Deleted USSGL account 633000; Revised title and description Bulletin No. 2017-06 2017-09 VAL 9

VII 55E Revised title and description Bulletin No. 2017-06 2017-09 VAL 9

VII 61 Deleted Bulletin No. 2017-06 2017-09 VAL 9

VII 69E Added pass exception for annual TAS in Fund Family 075 0580 to use USSGL 

account 412800

Bulletin No. 2017-06 2017-06 VAL 7

VII 75 Revised title and description to say "General Fund of the U.S. Government" Bulletin No. 2017-06 2017-09 VAL 2

VII 76 Added nine new USSGLs accounts for IMF; Deleted USSGL account 119300; 

Revised description and error message

Bulletin No. 2017-06 2017-09 VAL 9

VII 76E Revised description and error message Bulletin No. 2017-06 2017-09 VAL 9

VII 78 Deleted USSGL accounts 721200 and 729000 with Federal Non-Federal attribute 

domain value of "Z"

Bulletin No. 2017-06 2017-09 VAL 9

VII 85 Added to limit the use of USSGL 292000 on a C-TAS Bulletin No. 2017-06 2017-09 VAL 9

VII 85E Added pass exception for AIDs 017, 021, 057, 096, and 097 Bulletin No. 2017-06 2017-09 VAL 9

VII Edits

Edit Number

VII 3 Added USSGL account 429590 Bulletin No. 2017-06 2017-09 EDIT 9

VII 7 Deleted USSGL account 119300 Bulletin No. 2017-06 2017-09 EDIT 9

VII 21 Added closing group for USSGL 429590; Added USSGL 426800 to closing group 

420100 and USSGLs 411991, 411992, 411993, 411994, and 435190 to closing group 

420190.

Bulletin No. 2017-06 2017-09 EDIT 9

VII 22 Added USSGLs 119090, 135090, and 135990; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9

VII 23 Added USSGLs 119090, 135090, 135990, and 591910; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9

VII 24 Added USSGLs 411991, 411992, 411993, 411994, 426800,429590, and 435190 Bulletin No. 2017-06 2017-09 EDIT 9

VII 45 Added closing groups for USSGLs 119090, 135090, and 135990; Added USSGL 

591910 to closing group 331000; Deleted closing group 119300.

Bulletin No. 2017-06 2017-09 EDIT 9

VII 46 Added USSGLs 411991, 411992, 426800, 435190, and 462090 Bulletin No. 2017-06 2017-09 EDIT 9

VII 47 Added USSGLs 411991, 411992, 426800, 429590, 435190, and 462090 Bulletin No. 2017-06 2017-09 EDIT 9

VII 51 Removed Prior Year Adjustment attribute Bulletin No. 2017-06 2017-09 EDIT 1

VII 490 Added proposed analytical edit as a potential replacement for Edit 49 Bulletin No. 2017-06 2017-06 EDIT 2

VII 500 Added proposed analytical edit as a potential replacement for Edit 50 Bulletin No. 2017-06 2017-06 EDIT 2

VII 900 Added proposed analytical edit for OMB Bulletin No. 2017-06 2017-06 EDIT 1

VII 910 Added proposed analytical edit for OMB Bulletin No. 2017-06 2017-06 EDIT 1

VII 994 Added USSGLs 119090 and 135090; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 11 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2017-06

Part 2 Fiscal 2018

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 Credit Cohort Year Added domain value "2019" Bulletin No. 2017-06 2018-01 ADR 17

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added domain value "2019" Bulletin No. 2017-06 2018-01 ATT TBL 17

USSGL

IV None ATT TBL

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
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 12 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SNC

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

V Line

V 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 SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 13 IRC Handout 4/20/17

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI 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 RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 27E Updated pass exceptions for TAS 012 X 4158 and 086 X 4587 for 2019 Bulletin No. 2017-06 2018-01 VAL 6

VII Edits

Edit Number

VII None EDIT
U.S. Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2017-06 14 IRC Handout 4/20/17

Bulletin No. 2017-06

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.