U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 1 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-08

Part 1 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 None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 412600 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' 2018-09 ATT TBL 1

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 Revised title from "Gross Program Cost " to "Gross Program Cost (Note 22)" Bulletin No.2018-08 2018-10 SNC 9

V 1 Revised title from "Gross Cost (Note 22)" to "Gross Cost" Bulletin No.2018-08 2018-10 SNC 9

V Footnote

V None SNC

Statement of Changes in Net Position
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 2 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V 1 (old) Revised line number from 1 to 10 Bulletin No.2018-08 2018-10 SCNP 9

V 2 (old) Revised line number from 2 to 11 Bulletin No.2018-08 2018-10 SCNP 9

V 2A (old) Revised line number form 2A to 11A Bulletin No.2018-08 2018-10 SCNP 9

V 2B (old) Revised line number from 2B to 11B Bulletin No.2018-08 2018-10 SCNP 9

V 3 (old) Revised line number from 3 to 12 Bulletin No.2018-08 2018-10 SCNP 9

V 3 (new) Revised calculation "This line is calculated. Equals sum of lines 1 through 2B" Bulletin No.2018-08 2018-10 SCNP 9

V 4 (old) Revised line number from 4 to 13 Bulletin No.2018-08 2018-10 SCNP 9

V 5 (old) Revised line number from 5 to 14 Bulletin No.2018-08 2018-10 SCNP 9

V 6 (old) Revised line number from 6 to 15 Bulletin No.2018-08 2018-10 SCNP 9

V 7 (old) Revised line number from 7 to 16 Bulletin No.2018-08 2018-10 SCNP 9

V 8 (old) Revised line number from 8 to 17 Bulletin No.2018-08 2018-10 SCNP 9

V 8 (new) Revised calculation "This line is calculated. Equals sum of lines 4 through 7" Bulletin No.2018-08 2018-10 SCNP 9

V 9 (old) Revised line number from 9 to 18 Bulletin No.2018-08 2018-10 SCNP 9

V 9 (new) Revised calculation "This line is calculated. Equals sum of lines 3 and 8" Bulletin No.2018-08 2018-10 SCNP 9

V 10 (old) Revised line number from 10 to 19 Bulletin No.2018-08 2018-10 SCNP 9

V 11 (old) Revised line number from 11 to 20 Bulletin No.2018-08 2018-10 SCNP 9

V 12 (old) Revised line number from 12 to 21 Bulletin No.2018-08 2018-10 SCNP 9

V 12 (new) Revised calculation "This line is calculated. Equals sum of lines 10 through 11B" Bulletin No.2018-08 2018-10 SCNP 9

V 13 (old) Revised line number from 13 to 22 Bulletin No.2018-08 2018-10 SCNP 9

V 14 (old) Revised line number from 14 to 23 Bulletin No.2018-08 2018-10 SCNP 9

V 15 (old) Revised line number from 15 to 24 Bulletin No.2018-08 2018-10 SCNP 9

V 16 (old) Revised line number from 16 to 25 Bulletin No.2018-08 2018-10 SCNP 9

V 17 (old) Revised line number from 17 to 26 Bulletin No.2018-08 2018-10 SCNP 9

V 18 (old) Revised line number from 18 to 1 Bulletin No.2018-08 2018-10 SCNP 9

V 19 (old) Revised line number 19 to 2 Bulletin No.2018-08 2018-10 SCNP 9

V 19A (old) Revised line number from 19A to 2A Bulletin No.2018-08 2018-10 SCNP 9

V 19B (old) Revised line number from 19B to 2B Bulletin No.2018-08 2018-10 SCNP 9

V 20 (old) Revised line number from 20 to 3 Bulletin No.2018-08 2018-10 SCNP 9

V 21 (old) Revised line number from 21 to 4 Bulletin No.2018-08 2018-10 SCNP 9

V 22 (old) Revised line number 22 to 5 Bulletin No.2018-08 2018-10 SCNP 9

V 23 (old) Revised line number from 23 to 6 Bulletin No.2018-08 2018-10 SCNP 9

V 23 (new) Revised calculation "This line is calculated. Equals sum of lines 13 through 22" Bulletin No.2018-08 2018-10 SCNP 9

V 24 (old) Revised line number from 24 to 7 Bulletin No.2018-08 2018-10 SCNP 9

V 25 (old) Revised line number from 25 to 8 Bulletin No.2018-08 2018-10 SCNP 9

V 25 (new) Revised calculation "This line is calculated. Line 22 minus line 24" Bulletin No.2018-08 2018-10 SCNP 15

V 26 (old) Revised line number from 26 to 9 Bulletin No.2018-08 2018-10 SCNP 9

V 26 (new) Revised calculation "This line is calculated. Equals sum of lines 12 and 25" Bulletin No.2018-08 2018-10 SCNP 9

V 27 (old) Revised calculation "This line is calculated. Equals sum of lines 9 and 26" Bulletin No.2018-08 2018-10 SCNP 9

V Footnote

V None SCNP
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 3 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 1000 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 1020 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 1020.5 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 1021 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 1043 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 1051 Revised line to reflect the USSGL accounts in old lines 1000, 1020, 1021, and 1043 Bulletin No. 2018-08 2018-10 SBR 9

V 1290 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' 

for USSGL account 412600

Bulletin No. 2018-08 2018-09 SBR 1

V 1910 Revised calculation "This line is calculated. Equals sum of SBR lines 1051, 1290, 

1490, 1690, and 1890.

Bulletin No. 2018-08 2018-09 SBR 9

V 1980 Added line to reflect the USSGL accounts in old lines 1020, 1021 and 1043 Bulletin No. 2018-08 2018-10 SBR 9

V 3000 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3006 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3012 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3020 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3032 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3042 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3050 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3060 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3072 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3082 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3090 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3100 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 3200 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4175 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4176 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4177 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4178 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4179 Deleted Bulletin No. 2018-08 2018-10 SBR 9
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 4 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4180 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4185 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4187 Deleted Bulletin No. 2018-08 2018-10 SBR 9

V 4190 Revised line to reflect the USSGL accounts in old lines 4185 and 4187 Bulletin No. 2018-08 2018-10 SBR 9

V Footnote

V 3 (old) Deleted Bulletin No. 2018-08 2018-10 SBR 1

V 3 (new) Revised footnote verbiage Bulletin No. 2018-08 2018-10 SBR 1

V 4 (old) Deleted Bulletin No. 2018-08 2018-10 SBR 1

V 5 (old) Revised footnote number from 5 to 3 Bulletin No. 2018-08 2018-10 SBR 1

V 6 (old) Deleted Bulletin No. 2018-08 2018-10 SBR 1

V 7 (old) Revised footnote number from 7 to 4 Bulletin No. 2018-08 2018-10 SBR 1

V 8 (old) Deleted Bulletin No. 2018-08 2018-10 SBR 1

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 1036 Added Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V 1101 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' 

for USSGL account 412600

Bulletin No. 2018-08 2018-09 SF 133/Schedule P 1

V 1140 Added Bulletin No. 2018-08 2018-10 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 RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 5 IRC Handouts July 12, 2018

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 None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 43 Modified the rules format and updated title, description, and error message. Bulletin No. 2018-08 2018-10 VAL 2

VII 43E Created pass exception for TAS 020 X 0550 Bulletin No. 2018-08 2018-10 VAL 6

VII 69 Added restriction for USSGL account 412600 with Fund Type "EG" Bulletin No. 2018-08 2018-10 VAL 1

VII 69E Added pass exception for TAS 047 X 5640 with USSGL account 411900 Bulletin No. 2018-08 2018-08 VAL 6

VII 69E Added seven pass exceptions for TAS with USSGL account 412600 Bulletin No. 2018-08 2018-10 VAL 1

VII 70E Added pass exception for TAS 020 20182019 5445 with BEA Category "M" Bulletin No. 2018-08 2018-10 VAL 6

VII 75E Added twenty pass exceptions for Department of the Interior Bulletin No. 2018-08 2018-09 VAL 6

VII 82E Added pass exception for TAS 075 X 5551 Bulletin No. 2018-08 2018-08 VAL 6

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2018-08

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

I 139000 Add Bulletin No. 2018-08 2019-01 COA 13

I 198100 Add Bulletin No. 2018-08 2019-01 COA 12

I 220000 Add Bulletin No. 2018-08 2019-01 COA 16

I 220500 Add Bulletin No. 2018-08 2019-01 COA 16

I 299200 Add Bulletin No. 2018-08 2019-01 COA 13

I 309000 Add Bulletin No. 2018-08 2019-01 COA 13

I 309010 Add Bulletin No. 2018-08 2019-01 COA 13

I 414201 Add Bulletin No. 2018-08 2019-01 COA 1

I 435400 Add Bulletin No. 2018-08 2019-01 COA 1

I 438500 Add Bulletin No. 2018-08 2019-01 COA 1

I 439400 Revised Bulletin No. 2018-08 2019-01 COA 1

I 439401 Delete Bulletin No. 2018-08 2019-01 COA 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 6 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

439500 Revised Bulletin No. 2018-08 2019-01 COA 1

I 439501 Add Bulletin No. 2018-08 2019-01 COA 1

I 439800 Revised Bulletin No. 2018-08 2019-01 COA 1

I 439801 Delete Bulletin No. 2018-08 2019-01 COA 1

I 571300 Add Bulletin No. 2018-08 2019-01 COA 12

I 573500 Add Bulletin No. 2018-08 2019-01 COA 13

I 573600 Add Bulletin No. 2018-08 2019-01 COA 13

II USSGL Accounts and Definitions:

II 139000 Add Bulletin No. 2018-08 2019-01 DEF 13

II 198100 Add Bulletin No. 2018-08 2019-01 DEF 12

II 220000 Add Bulletin No. 2018-08 2019-01 DEF 16

II 220500 Add Bulletin No. 2018-08 2019-01 DEF 16

II 266000 Revised Bulletin No. 2018-08 2019-01 DEF 16

II 292000 Revised Bulletin No. 2018-08 2019-01 DEF 16

II 299200 Add Bulletin No. 2018-08 2019-01 DEF 13

II 309000 Add Bulletin No. 2018-08 2019-01 DEF 13

II 309010 Add Bulletin No. 2018-08 2019-01 DEF 13

II 414201 Add Bulletin No. 2018-08 2019-01 DEF 1

II 435400 Add Bulletin No. 2018-08 2019-01 DEF 1

II 438500 Add Bulletin No. 2018-08 2019-01 DEF 1

II 439400 Revised Bulletin No. 2018-08 2019-01 DEF 1

II 439401 Delete Bulletin No. 2018-08 2019-01 DEF 1

II 439500 Revised Bulletin No. 2018-08 2019-01 DEF 1

II 439501 Add Bulletin No. 2018-08 2019-01 DEF 1

II 439800 Revised Bulletin No. 2018-08 2019-01 DEF 1

II 439801 Delete Bulletin No. 2018-08 2019-01 DEF 1

II 571300 Add Bulletin No. 2018-08 2019-01 DEF 12

II 573500 Add Bulletin No. 2018-08 2019-01 DEF 13

II 573600 Add Bulletin No. 2018-08 2019-01 DEF 13

III USSGL Account Transactions:

III A197 Revised Bulletin No. 2018-08 2019-01 TC 13

III A198 Revised Bulletin No. 2018-08 2019-01 TC 13

III B110 Revised Bulletin No. 2018-08 2019-01 TC 16

III B402 Revised Bulletin No. 2018-08 2019-01 TC 16

III B408 Revised Bulletin No. 2018-08 2019-01 TC 16

III B420 Revised Bulletin No. 2018-08 2019-01 TC 16

III C133 Add Bulletin No. 2018-08 2019-01 TC 12

III C135 Add Bulletin No. 2018-08 2019-01 TC 12

III C424 Revised Bulletin No. 2018-08 2019-01 TC 16
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 7 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III D308 Revised Bulletin No. 2018-08 2019-01 TC 16

III D312 Revised Bulletin No. 2018-08 2019-01 TC 16

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV ATT TBL

USSGL

IV 139000 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

IV 198100 Add Bulletin No. 2018-08 2019-01 ATT TBL 12

IV 220000 Add Bulletin No. 2018-08 2019-01 ATT TBL 16

IV 220500 Add Bulletin No. 2018-08 2019-01 ATT TBL 16

IV 299200 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

IV 309000 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

IV 309010 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

IV 412600 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 414201 Add Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 416600 Add Authority Type Code attribute Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 416700 Add Authority Type Code attribute Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 435400 Add Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 438500 Add Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 439401 Delete Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 439501 Add Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 439801 Delete Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 520000 Add Custodial/Noncustodial Indicator attribute Bulletin No. 2018-08 2019-01 ATT TBL 12

IV 520900 Add Custodial/Noncustodial Indicator attribute Bulletin No. 2018-08 2019-01 ATT TBL 12

IV 571300 Add Bulletin No. 2018-08 2019-01 ATT TBL 12

IV 573500 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

IV 573600 Add Bulletin No. 2018-08 2019-01 ATT TBL 13

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 3 Added USSGL Accounts 139000, 198100 Bulletin No. 2018-08 2019-01 BS 12, 13
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 8 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 19 Added USSGL Account 299200 Bulletin No. 2018-08 2019-01 BS 13

V 27 Added USSGL Account 220000 Bulletin No. 2018-08 2019-01 BS 16

V 27 Added USSGL Account 220500 Bulletin No. 2018-08 2019-01 BS 16

V 30 Added USSGL Account 309000 Bulletin No. 2018-08 2019-01 BS 13

V 31 Added USSGL Account 309000 Bulletin No. 2018-08 2019-01 BS 13

V 32 Added USSGL Accounts 571300, 573500,573600 Bulletin No. 2018-08 2019-01 BS 12, 13

V 33 Added USSGL Accounts 571300, 573500,573600 Bulletin No. 2018-08 2019-01 BS 12, 13

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

V 2 Revised Custodial Noncustodial Indicator attribute domain value from blank to "A" 

for USSGL accounts 520000 and 520900

Bulletin No. 2018-08 2019-01 SNC 12

V 2 Added USSGL Accounts 571300 and 599700 Bulletin No. 2018-08 2019-01 SNC 12

V 7 Revised Custodial Noncustodial Indicator attribute domain value from blank to "A" 

for USSGL account 520000

Bulletin No. 2018-08 2019-01 SNC 12

V 7 Added USSGL Account 571300 Bulletin No. 2018-08 2019-01 SNC 12

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 1 (old) Revised line number from 1 to 10 Bulletin No.2018-08 2018-10 SCNP 9

V 2 (old) Revised line number from 2 to 11 Bulletin No.2018-08 2018-10 SCNP 9

V 2A (old) Revised line number form 2A to 11A Bulletin No.2018-08 2018-10 SCNP 9

V 2B (old) Revised line number from 2B to 11B Bulletin No.2018-08 2018-10 SCNP 9

V 3 (old) Revised line number from 3 to 12 Bulletin No.2018-08 2018-10 SCNP 9

V 3 (new) Revised calculation "This line is calculated. Equals sum of lines 1 through 2B" Bulletin No.2018-08 2018-10 SCNP 9

V 4 (old) Revised line number from 4 to 13 Bulletin No.2018-08 2018-10 SCNP 9

V 5 (old) Revised line number from 5 to 14 Bulletin No.2018-08 2018-10 SCNP 9

V 6 (old) Revised line number from 6 to 15 Bulletin No.2018-08 2018-10 SCNP 9

V 7 (old) Revised line number from 7 to 16 Bulletin No.2018-08 2018-10 SCNP 9

V 8 (old) Revised line number from 8 to 17 Bulletin No.2018-08 2018-10 SCNP 9

V 8 (new) Revised calculation "This line is calculated. Equals sum of lines 4 through 7" Bulletin No.2018-08 2018-10 SCNP 9

V 9 (old) Revised line number from 9 to 18 Bulletin No.2018-08 2018-10 SCNP 9

V 9 (new) Revised calculation "This line is calculated. Equals sum of lines 3 and 8" Bulletin No.2018-08 2018-10 SCNP 9
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 9 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 10 (old) Revised line number from 10 to 19 Bulletin No.2018-08 2018-10 SCNP 9

V 11 (old) Revised line number from 11 to 20 Bulletin No.2018-08 2018-10 SCNP 9

V 12 (old) Revised line number from 12 to 21 Bulletin No.2018-08 2018-10 SCNP 9

V 12 (new) Revised calculation "This line is calculated. Equals sum of lines 10 through 11B" Bulletin No.2018-08 2018-10 SCNP 9

V 13 (old) Revised line number from 13 to 22 Bulletin No.2018-08 2018-10 SCNP 9

V 14 (old) Revised line number from 14 to 23 Bulletin No.2018-08 2018-10 SCNP 9

V 15 (old) Revised line number from 15 to 24 Bulletin No.2018-08 2018-10 SCNP 9

V 15 (new) Added USSGL Account 571300 Bulletin No.2018-08 2018-10 SCNP 12

V 16 (old) Revised line number from 16 to 25 Bulletin No.2018-08 2018-10 SCNP 9

V 17 (old) Revised line number from 17 to 26 Bulletin No.2018-08 2018-10 SCNP 9

V 17 (new) Added USSGL Accounts 573500, 573600 Bulletin No.2018-08 2018-10 SCNP 13

V 18 (old) Revised line number from 18 to 1 Bulletin No.2018-08 2018-10 SCNP 9

V 19 (old) Revised line number 19 to 2 Bulletin No.2018-08 2018-10 SCNP 9

V 19A (old) Revised line number from 19A to 2A Bulletin No.2018-08 2018-10 SCNP 9

V 19B (old) Revised line number from 19B to 2B Bulletin No.2018-08 2018-10 SCNP 9

V 20 (old) Revised line number from 20 to 3 Bulletin No.2018-08 2018-10 SCNP 9

V 21 (old) Revised line number from 21 to 4 Bulletin No.2018-08 2018-10 SCNP 9

V 22 (old) Revised line number 22 to 5 Bulletin No.2018-08 2018-10 SCNP 9

V 23 (old) Revised line number from 23 to 6 Bulletin No.2018-08 2018-10 SCNP 9

V 23 (new) Revised calculation "This line is calculated. Equals sum of lines 13 through 22" Bulletin No.2018-08 2018-10 SCNP 9

V 24 (old) Revised line number from 24 to 7 Bulletin No.2018-08 2018-10 SCNP 9

V 25 (old) Revised line number from 25 to 8 Bulletin No.2018-08 2018-10 SCNP 9

V 25 (new) Revised calculation "This line is calculated. Line 22 minus line 24" Bulletin No.2018-08 2018-10 SCNP 15

V 26 (old) Revised line number from 26 to 9 Bulletin No.2018-08 2018-10 SCNP 9

V 26 (new) Revised calculation "This line is calculated. Equals sum of lines 12 and 25" Bulletin No.2018-08 2018-10 SCNP 9

V 27 (old) Revised calculation "This line is calculated. Equals sum of lines 9 and 26" Bulletin No.2018-08 2018-10 SCNP 9

Bulletin No. 2018-08 2019-01 SCNP 12

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V 7 Added USSGL 520000 Bulletin No. 2018-08 2019-01 SCA 12

V 7 Added USSGL 520900 Bulletin No. 2018-08 2019-01 SCA 12

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 10 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V 1000 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 1020 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 1020.5 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 1021 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 1043 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 1051 Added USSGL accounts 435400 and 438500; added GTAS Fund Type Code attribute 

domain value "EG" to USSGL account 415700; Added Authority Type Code attribute 

domain values "P/S" to USSGL accounts 416600 and 416700; Revised line to reflect 

the USSGL accounts in old lines 1000, 1020, 1021, and 1043,

Bulletin No. 2018-08 2019-01 SBR 1

V 1290 Added Authority Type Code attribute domain value "P/S" to USSGL accounts 416600 

and 416700; Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 

'EG/ES/ET' for USSGL account 412600

Bulletin No. 2018-08 2019-01 SBR 9

V 1490 Added USSGL account 414201 Bulletin No. 2018-08 2019-01 SBR 1

V 1910 Revised calculation "This line is calculated. Equals sum of SBR lines 1051, 1290, 

1490, 1690, and 1890.

Bulletin No. 2018-08 2019-01 SBR 9

V 1980 Added line to reflect the USSGL accounts in old lines 1020, 1021 and 1043; Added 

Authority Type Code attribute domain value "P/S" to USSGL accounts 416600 and 

416700

Bulletin No. 2018-08 2019-01 SBR 9

V 3000 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3006 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3012 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3020 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3032 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3042 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3050 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3060 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3072 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3082 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3090 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3100 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 3200 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4175 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4176 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4177 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4178 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4179 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4180 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4185 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4187 Deleted Bulletin No. 2018-08 2019-01 SBR 9

V 4190 Revised line to reflect the USSGL accounts in old lines 4185 and 4187 Bulletin No. 2018-08 2019-01 SBR 9
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 11 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V 3 (old) Deleted Bulletin No. 2018-08 2019-01 SBR 1

V 3 (new) Revised footnote verbiage Bulletin No. 2018-08 2019-01 SBR 1

V 4 (old) Deleted Bulletin No. 2018-08 2019-01 SBR 1

V 5 (old) Revised footnote number from 5 to 3 Bulletin No. 2018-08 2019-01 SBR 1

V 6 (old) Deleted Bulletin No. 2018-08 2019-01 SBR 1

V 7 (old) Revised footnote number from 7 to 4 Bulletin No. 2018-08 2019-01 SBR 1

V 8 (old) Deleted Bulletin No. 2018-08 2019-01 SBR 1

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

V Column

V Authority Type Code Added to USSGL accounts 416600 and 416700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V Line

V 1020 Added 411601, 415700 with GTAS Fund Type Code attribute domain value 'EG", 

USSGL account 416700 with Authority Type Code attribute domain value 'S' and 

GTAS Fund Type Code attribute domain value 'EP", Added USSGL account 435400, 

Added USSGL account 438500, Added USSGL account 439700 with BEA Category 

Indicator Code attribute domain value 'D" and GTAS Fund Type Code attribute 

domain value 'EG'

Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

1035 Added USSGL account 439501 Bulletin No. 2018-08 2019-01 SF 133/Schedule P

V 1036 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1037 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1038 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1080 Added USSGL accounts 435400, 438500, 439700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1097 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1098 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1099 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1101 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' 

for USSGL account 412600

Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1102(New) Revised Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

1102 (old) Revised line number from 1102 to 1103 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1103 (old) Revised line number from 1103 to 1104 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1104 (old) Revised line number from 1104 to 1105 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1105 (old) Revised line number from 1105 to 1106 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1134 (new) Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1134 (old) Revised line number from 1134 to 1135 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1135 (old) Revised line number from 1135 to 1136 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1136 (old) Revised line number from 1136 to 1137 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1137 (old) Revised line number from 1137 to 1138 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1139 (new) New Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 12 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1139 (old) Revised line number from 1139 to 1141 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1140 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1160 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1202 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1203 Revised Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1204 (old) Revised line number from 1204 to 1206 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1234 (old) Revised line number from 1234 to 1235 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1235 (old) Revised line number from 1235 to 1240 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1235 (new) Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1260 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1424 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1440 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1810 Added USSGL accounts 416600, 416700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1811 Added USSGL accounts 416600, 416700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1900 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1930 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 5096 Added USSGL accounts 415700, 439700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 5097 Added USSGL accounts 415700, 439700 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 5098 Added USSGL accounts 415700, 439700 Bulletin No. 2018-08 2019-01 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 RBS

VI Line

V 3.3 Added USSGL Account 139000 Bulletin No. 2018-08 2019-01 RBS 13

V 3.12 (Old) Revised line number from 3.12 (Old) to 3.13 (New) Bulletin No. 2018-08 2019-01 RBS 12

V 3.12 (New) Added USSGL Account 198100 Bulletin No. 2018-08 2019-01 RBS 12

V 3.13 (Old) Revised line number from 3.13 (Old) to 3.14 (New) Bulletin No. 2018-08 2019-01 RBS 12

V 3.14 Revised calculation "This line is the sum of 3.1 through 3.13." Bulletin No. 2018-08 2019-01 RBS 12

V 6.8 Added USSGL Account 220000 Bulletin No. 2018-08 2019-01 RBS 16

V 6.8 Added USSGL Account 220500 Bulletin No. 2018-08 2019-01 RBS 16

7.1 Added USSGL Account 299200 Bulletin No. 2018-08 2019-01 RBS 13

V 9.1 Added USSGL Accounts 309000, 571300, 573500, 573600 Bulletin No. 2018-08 2019-01 RBS 12, 13

V 9.2 Added USSGL Accounts 309000, 309010, 571300, 573500, 573600 Bulletin No. 2018-08 2019-01 RBS 12, 13

VI Footnote

VI None RBS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 13 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Reclassified Statement of Net Cost:

VI Line

VI 12.10 (Old) Revised line number from 12.10 to 12.11 (New) Bulletin No. 2018-08 2019-01 RSNC 12

VI 12.1 (New) Added USSGL Account 571300 Bulletin No. 2018-08 2019-01 RSNC 12

VI 12.11 (Old) Revised line number from 12.11 (Old) to 12.12 (New) Bulletin No. 2018-08 2019-01 RSNC 12

VI 13 Revised calculation "This line is the sum of 12.1 through 12.12." Bulletin No. 2018-08 2019-01 RSNC 12

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 6.5 (Old) Revised line number from 6.5 to 6.9 Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 6.5 (New) Added to reflect new RC 15. Revised line number 8.11 (Old) to 6.5 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 6.6 (New) Added to reflect new RC 15. Revised line number 7.12 (Old) to 6.6 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 6.7 (New) Added to reflect new RC 16. Revised line number 7.13 (Old) to 6.7 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 6.8 (New) Added to reflect new RC 16. Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 6.9 (New) Revised calculation "This line is calculated. Equals sum of lines 6.1 through 6.8" Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.12 (Old) Revised line number from 7.12 (Old) to 6.6 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.12 (New) Revised line number from 7.14 (Old) to 7.12 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.13 (Old) Revised line number from 7.13 (Old) to 6.7 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.13 (New) Revised line number from 7.15 (Old) to 7.13 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.14 (New) Revised line number from 7.16 (Old) to 7.14 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.15 (New) Revised line number from 7.17 (Old) to 7.15 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.16 (New) Revised line number from 7.18 (Old) to 7.16 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.17 (New) Revised line number from 7.19 (Old) to 7.17 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.18 (New) Revised line number from 7.20 (Old) to 7.18 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.19 (New) Revised line number from 7.21 (Old) to 7.19 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.20 (New) Revised line number from 7.22 (Old) to 7.20 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 7.20 (New) Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.19" Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 8.11 (Old) Revised line number from 8.11 (Old) to 6.5 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 8.11 (New) Revised line number from 8.12 (Old) to 8.11 (New) Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 8.11 (New) Revised calculation "This line is calculated. Equals sum of lines 8.1 to 8.10 Bulletin No. 2018-08 2019-01 RSOCNP 12

VI 10 Revised calculation "This line is calculated. Equals sum of lines 4, 5.9, 6.9, 7.20, 

8.11, and 9."

Bulletin No. 2018-08 2019-01 RSOCNP 12

VI Footnote

VI None RSOCNP

VII Validations and Edits 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 14 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations

Validation Number

VII 17E Deleted USSGL account 439801 Bulletin No. 2018-08 2019-01 VAL 8

VII 37 Added USSGL accounts 139000, 299200, 309000, 309010, 439501, 573500, and 

573600

Bulletin No. 2018-08 2019-01 VAL 8

VII 43 Revised the rules format and updated title, description, and error message. Bulletin No. 2018-08 2019-01 VAL 2

VII 43E Created pass exception for TAS 020 X 0550 Bulletin No. 2018-08 2019-01 VAL 6

44 Deleted USSGL accounts 439401 and 439801 Bulletin No. 2018-08 2019-01 VAL 8

VII 69 Added restriction for USSGL account 412600 with GTAS Fund Type "EG" Bulletin No. 2018-08 2019-01 VAL 1

VII 69E Added pass exception for TAS 047 X 5640 with USSGL account 411900 Bulletin No. 2018-08 2019-01 VAL 6

VII 69E Added seven pass exceptions for TAS with USSGL account 412600 Bulletin No. 2018-08 2019-01 VAL 1

VII 70E Added pass exception for TAS 020 20182019 5445 with BEA Category Indicator "M" Bulletin No. 2018-08 2019-01 VAL 6

VII 75E Added twenty pass exceptions for Department of the Interior Bulletin No. 2018-08 2019-01 VAL 6

VII 82E Added pass exception for TAS 075 X 5551 Bulletin No. 2018-08 2019-01 VAL 6

VII Edits

Edit Number

VII 4 Added Authority Type Codes "P" and "S" for USSGL account 416600; Deleted 

USSGL accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 19 Deleted USSGL accounts 439401 and 439801 Bulletin No. 2018-08 2019-01 EDIT 8

VII 21 Added USSGL accounts 414201, 435400, and 438500 to closing group "TBD"; 

Deleted USSGL accounts 439401 from closing group 439400 and 439801 from 

closing group 439800

Bulletin No. 2018-08 2019-01 EDIT 8

VII 22 Added USSGL accounts 198100, 220000, 220500 Bulletin No. 2018-08 2019-01 EDIT 8

VII 23 Added USSGL accounts 139000, 198100, 220000, 220500, 299200, 309000, 309010, 

571300, 573500, and 573600

Bulletin No. 2018-08 2019-01 EDIT 8

VII 24 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801 

Bulletin No. 2018-08 2019-01 EDIT 8

VII 45 Added closing groups 198100, 220000, and 220500; Added USSGL account 198100 

to closing group 198100, 220000 to closing group 220000, 220500 to closing group 

220500, and 571300 to closing group 331000

Bulletin No. 2018-08 2019-01 EDIT 8

VII 46 Added USSGL accounts 435400 and 438500; Deleted USSGL accounts 439401 and 

439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 47 Added USSGL accounts 435400 and 438500; Deleted USSGL accounts 439401 and 

439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 69 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 70 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 71 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08 DRAFT- 15 IRC Handouts July 12, 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 72 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8

VII 73 Added USSGL accounts 414201, 435400, 438500, and 439501; Deleted USSGL 

accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 EDIT 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2018-08

DRAFT 16 IRC Handouts July 12 2018

Bulletin No. 2018-08

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 7 of the TFM 2-4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

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

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

12 Changes required per implementation of new scenarios "Custodial Activity Collected on Behalf of a Federal Entity Other than the General Fund of the U.S. Government Exchange and 

Nonexchange. TFM 2-4700 Appendix 7 will be updated in May 2019 to reflect the updates to reciprocal categories and thus the corresponding lines on the reclassified statement 

crosswalks.

13 Revised and/or created for continuing resolution guidance.

14 Updating validation due to the end of the phase-in period.

15 Revised to provide clarification of calculation line.

16 Changes required per implementation of "SFFAS 51 Insurance Liability USSGL Accounts - IRC Handout"