U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 1 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-06

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 None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 2 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V None

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 3 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI 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

None VAL

VII Edits

Edit Number

None EDIT

Bulletin No. 2019-06

Part 2 Fiscal 2019

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:

IV Attribute

IV BEA Category Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 ATT TBL 1

IV Reimbursable Flag Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 ATT TBL 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 4 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

V Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 5 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1290 Revised Authority Type Code attribute domain values from "P/S" to "P" for USSGL 

accounts 416600 and 416700

Bulletin No. 2019-06 2019-06 SBR 2

1890 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL 

account 416600 and from "D" to "D/C" for USSGL account 416700

Bulletin No. 2019-06 2019-06 SBR 2

V Footnote

V None SBR

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

V Column

V BEA Category Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Financing Account Code Revised Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V GTAS Fund Type Code Revised Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Reimbursable Flag Indicator Added to all budgetary USSGL accounts Bulletin No. 2019-06 2019-07 SF 133/Schedule P 1

V Line

V 1201 Revised Fund Type Code attribute domain values from "EG/ET" to "ES/ET" for 

USSGL account 412800

Bulletin No. 2019-06 2019-03 SF 133/Schedule P 2

V 1274 Added USSGL account 439200 with GTAS Fund Type Code attribute "EG" Bulletin No. 2019-06 2019-02 SF 133/Schedule P 1

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 7.1 Deleted USSGL account 299100 Bulletin No. 2019-06 2019-06 RBS 2

VI 7.7 Added USSGL account 299100 Bulletin No. 2019-06 2019-06 RBS 2

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 6 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI 6.8 Revised Reporting Type Code attribute domain values from "U" to "E/U" for USSGL 

account 571300

Bulletin No. 2019-06 2019-03 RSOCNP 2

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

VII Validation Number

VII 52E Added pass exceptions for multiple DHHS TAS Bulletin No. 2019-06 2019-03 VAL 6

VII 69E Added pass exception for TAS 480 X 5589 Bulletin No. 2019-06 2019-03 VAL 6

VII 95 Added USSGL accounts 131900 and 590900 Bulletin No. 2019-06 2019-06 VAL 18

VII Edits

VII Edit Number

VII 2 Added SF133 Line 1424 to the left side Bulletin No. 2019-06 2019-06 EDIT 2

Bulletin No. 2019-02

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 None ATT TBL

V USSGL Crosswalks to Standard External Reports:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 7 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

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 1051 Added USSGL accounts 413400 and 414400 with TAS Status attribute domain value 

"U"; Added USSGL account 435000 with TAS Status attribute domain value "E" and 

no footnote; Added USSGL accounts 414700, 415200, 415901, 419000, 435500, 

435600, 435700, 439600, 439801 and 439900; Added footnote 3 to USSGL account 

426800

Bulletin No. 2019-02 2018-12 SBR 2, 4
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 8 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1051 Deleted USSGL accounts 415300, 429500 and 436000 with Begin End Indicator 

attribute domain value "B"; Deleted footnote 1 from USSGL accounts 412200, 

412600, 412700, 413600, 413700, 415300, 415800, 416600, 417000, 417100, 

417200, 422100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 

429500, 436000, 438400, 439400, 439700, 439800, 480100, and 490100; Deleted 

footnote 3 from USSGL accounts 404800, 411601, 416600, 417100, 417200, 

417600, 419100, 419200, 419600, 419700, 419900, 422100, 422200, 422500, 

425100, 428300, 429500, 432000, 435000, 435100, 436000, 438400, 439400, 

439701, 480100, 487100, 487200, 490100, 490800, 497100 and 497200. 

Bulletin No. 2019-02 2018-12 SBR 2, 4

V 1980 Added USSGL accounts 411601, 413400, 414400, 414700, 415200, 415901, 

432000, 435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900, 

487100, 487200, 497100 and 497200 with no footnote; Added USSGL account 

435000 with TAS Status attribute domain value "E" and no footnote; Added USSGL 

accounts 415300, 415901, 426800, 436000, 439401, 439801 with footnote 3; Added 

USSGL accounts 429500 and 436000 with footnote 1 

Bulletin No. 2019-02 2018-12 SBR 4

V 1980 Deleted USSGL account 419900; Deleted USSGL account 438500 with footnote 3 Bulletin No. 2019-02 2018-12 SBR 4

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 Deleted USSGL account 438500 Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1038 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

'C' to 'D" and GTAS Status Transition Code attribute domain values from "K/N" to 

"K"

Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1080 Deleted USSGL account 438500 Bulletin No. 2019-02 2018-04 SF 133/Schedule P 1

V 1098 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

'C' to 'D" and GTAS Status Transition Code attribute domain values from "K/N" to 

"K"

Bulletin No. 2019-02 2018-04 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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 9 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 8.4 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599000

Bulletin No. 2019-02 2018-11 RSOCNP 2

VI Footnote

VI RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Updated the exception list Bulletin No. 2019-02 2018-12 VAL 6

VII 44E Revised Authority Type Code attribute domain value from "P" to "Blank" for three 

exceptions

Bulletin No. 2019-02 2018-10 VAL 2

VII 70E Added pass exception for TAS 097 20182019 0111 Bulletin No. 2019-02 2018-11 VAL 6

VII 70E Added pass exception for TAS 020X5697 Bulletin No. 2019-02 2018-12 VAL 6

VII 75E Added pass exceptions for TAS 014 F 3875 017 Bulletin No. 2019-02 2018-10 VAL 6

VII 90E Added Fund Family 091 0800 with Disaster Emergency Fund Code "C" Bulletin No. 2019-02 2018-11 VAL 6

VII 91 Added USSGL account 111000 Bulletin No. 2019-02 2018-12 VAL 18

VII Edits

Edit Number

VII 2 Deleted SF 133 Line 1141 Bulletin No. 2019-02 2018-10 EDIT 2

VII 4 Added USSGL accounts 438500 and 439500 Bulletin No. 2019-02 2018-10 EDIT 8

VII 17 Revised description Bulletin No. 2019-02 2018-12 EDIT 2

VII 21 Moved USSGL account 438500 from Closing Group 420100 to Closing Group 

438400

Bulletin No. 2019-02 2018-12 EDIT 2

VII 74 Deleted SF 133 Lines 1040, 1041, and 1042; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 75 Deleted SF 133 Lines 1150, 1151, 1152, and 1153; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 76 Deleted SF 133 Line 1176; revised description Bulletin No. 2019-02 2018-12 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 10 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 77 Deleted SF 133 Line 1330; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 78 Deleted SF 133 Lines 1530 and 1531; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 79 Deleted SF133 Lines 1740, 1741, and 1742 Bulletin No. 2019-02 2018-11 EDIT 1

VII 79 Revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 80 Deleted SF 133 Lines 1250, 1251, and 1252; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 81 Deleted SF 133 Line 1276; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 82 Deleted SF 133 Line 1430; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 83 Deleted SF 133 Lines 1630 and 1631; revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 84 Added line to offset SF133 Line 1801 for expired TAS; Removed SF133 Lines 1840, 

1841, and 1842

Bulletin No. 2019-02 2018-11 EDIT 1

VII 84 Revised description Bulletin No. 2019-02 2018-12 EDIT 1

VII 96 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2018-11 EDIT 1

VII 96 Deleted SF133 Line 1141 Bulletin No. 2019-02 2018-10 EDIT 2

VII 97 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2018-11 EDIT 1

Bulletin No. 2019-02

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

I 415700 Revised Bulletin No. 2019-02 2019-03 COA 1

I 415730 Added Bulletin No. 2019-02 2019-03 COA 1

I 439700 Revised Bulletin No. 2019-02 2019-03 COA 1

I 439730 Added Bulletin No. 2019-02 2019-03 COA 1

II USSGL Accounts and Definitions:

II 221800 Revised Bulletin No. 2019-02 2019-03 DEF 16

II 263000 Revised Bulletin No. 2019-02 2019-03 DEF 16

II 415700 Revised Bulletin No. 2019-02 2019-03 DEF 1

II 415730 Added Bulletin No. 2019-02 2019-03 DEF 1

II 439700 Revised Bulletin No. 2019-02 2019-03 DEF 1

II 439730 Added Bulletin No. 2019-02 2019-03 DEF 1

III USSGL Account Transactions:

III A118 Revised Bulletin No. 2019-02 2019-01 TC 2

III A127 Revised Bulletin No. 2019-02 2019-03 TC 1

III A129 Revised Bulletin No. 2019-02 2019-03 TC 1

III A192 Revised Bulletin No. 2019-02 2019-03 TC 1

III B126 Revised Bulletin No. 2019-02 2019-03 TC 1

III B129 Revised Bulletin No. 2019-02 2019-03 TC 1

III B134 Revised Comment Bulletin No. 2019-02 2019-02 TC 17

III B450 Added Bulletin No. 2019-02 2019-03 TC 17

III B452 Added Bulletin No. 2019-02 2019-03 TC 17

III C109 Revised Bulletin No. 2019-02 2019-01 TC 12
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 11 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III D618 Added Bulletin No. 2019-02 2019-03 TC 17

III D620 Deleted Bulletin No. 2019-02 2019-01 TC 2

III D626 Added Bulletin No. 2019-02 2019-03 TC 17

III F119 Added Bulletin No. 2019-02 2019-01 TC 2

III F132 Revised Bulletin No. 2019-02 2019-03 TC 1

III F316 Revised Bulletin No. 2019-02 2019-03 TC 1

III F354 Revised Bulletin No. 2019-02 2019-03 TC 1

III F391 Added Bulletin No. 2019-02 2019-01 TC 2

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV 309000 Added Trading Partner and Trading Partner Main Attributes Bulletin No. 2019-02 2019-03 ATT TBL 2

IV 309010 Added Trading Partner and Trading Partner Main Attributes Bulletin No. 2019-02 2019-03 ATT TBL 2

IV 415730 Added Bulletin No. 2019-02 2019-03 ATT TBL 1

IV 438500 Deleted Prior Year Attribute Code; Deleted TAS Status Transitioning Code attribute 

from "X/K/N" to "K"

Bulletin No. 2019-02 2019-02 ATT TBL 1

IV 439100 Revised GTAS Fund Type Code domain values "EG/EP/ER" to "EG/EM/EP/ER" Bulletin No. 2019-02 2019-03 ATT TBL 1

IV 439730 Added Bulletin No. 2019-02 2019-03 ATT TBL 1

IV 721200 Revised Exchange/Nonexchange attribute domain values from "X/T" to "X" Bulletin No. 2019-02 2019-03 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 30 Revised Reporting Type Code attribute domain value from "E/U" to "E" for USSGL 

account 309000

Bulletin No. 2019-02 2019-03 BS 2

V 31 Revised Reporting Type Code attribute domain value from "E/U" to "U" for USSGL 

account 309000

Bulletin No. 2019-02 2019-03 BS 2

V Footnote

V None BS

Statement of Net Cost:

V Column
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 12 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SNC

V Line

V 2 Revised USSGL accounts 590000 and 590900 Federal Non-Federal Code attribute 

domain values from "F/N/Z" to "F/N"

Bulletin No. 2019-02 2019-03 SNC 3

V 7 Revised USSGL accounts 590000 and 590900 Federal Non-Federal Code attribute 

domain values from "F/N/Z" to "F/N"

Bulletin No. 2019-02 2019-03 SNC 3

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 18 Deleted USSGL Account 721200 Bulletin No. 2019-02 2019-03 SCNP 17

22 Deleted USSGL Account 721200 Bulletin No. 2019-02 2019-03 SCNP 17

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 1051 Added USSGL accounts 413400 and 414400 with TAS Status attribute domain value 

"U"; Added USSGL account 435000 with TAS Status attribute domain value "E" and 

no footnote; Added USSGL accounts 414700, 415200, 415901, 419000, 435500, 

435600, 435700, 439600, and 439900 with no footnote; Added USSGL account 

426800 with footnote 3

Bulletin No. 2019-02 2019-02 SBR 2, 4

V 1051 Added USSGL accounts 415730, 439501 and 439730 Bulletin No. 2019-02 2019-03 SBR 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 13 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1051 Deleted USSGL accounts 415300, 429500 and 436000 with Begin End Indicator 

attribute domain value "B"; Deleted footnote 1 from USSGL accounts 412200, 

412600, 412700, 413600, 413700, 415300, 415800, 416600, 417000, 417100, 

417200, 422100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 

429500, 436000, 438400, 439400, 439700, 439800, 480100, and 490100; Deleted 

footnote 3 from USSGL accounts 404800, 411601, 416600, 417100, 417200, 

417600, 419100, 419200, 419600, 419700, 419900, 422100, 422200, 422500, 

425100, 428300, 429500, 432000, 435000, 435100, 436000, 438400, 439400, 

439701, 480100, 487100, 487200, 490100, 490800, 497100 and 497200

Bulletin No. 2019-02 2019-02 SBR 2, 4

V 1290 Added Authority Type Code attribute domain value "D" to USSGL account 417000 Bulletin No. 2019-02 2019-02 SBR 1, 2

V 1290 Added USSGL accounts 415730 and 439730; Revised Fund Type attribute domain 

value from "EG/EP/ER" to "EG/EM/EP/ER" for USSGL account 439100 with TAS 

Status Code attribute domain value "U"

Bulletin No. 2019-02 2019-03 SBR 1

V 1980 Added USSGL accounts 411601, 415901, 413400, 414400, 414700, 415200, 

432000, 435100, 435500, 435600, 435700, 438500, 439600, 439900, 487100, 

487200, 497100 and 497200 with no footnote; Added USSGL account 435000 with 

TAS Status attribute domain value "E" and no footnote; Added USSGL accounts 

415300, 415901, 426800 and 436000 with footnote 3; Added USSGL accounts 

429500 and 436000 with footnote 1 

Bulletin No. 2019-02 2019-02 SBR 4

V 1980 Added USSGL accounts 415730, 439501 and 439730 Bulletin No. 2019-02 2019-03 SBR 1

V 1980 Deleted USSGL account 419900; Deleted USSGL account 438500 with footnote 3 Bulletin No. 2019-02 2019-02 SBR 4

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 415730; Added USSGL account 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 1020 Deleted USSGL account 438500 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1038 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

"C" to "D" and TAS Status Transitioning Code attribute domain values from "K/N" to 

"K"; Deleted USSGL account 438500 Prior Year Attribute Code. 

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1080 Deleted USSGL account 438500 Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1098 Revised USSGL account 438500 Debit Credit Indicator attribute domain value from 

"C" to "D" and TAS Status Transitioning Code attribute domain values from "K/N" to 

"K"; Deleted USSGL account 438500 Prior Year Attribute Code. 

Bulletin No. 2019-02 2019-02 SF 133/Schedule P 1

V 1100 Revised USSGL account 439100 GTAS Fund Type Code attribute domain values 

from "EG/EP/ER" to "EG/EM/EP/ER"

Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 14 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1102 Added USSGL account 415730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 1103 Added USSGL account 415700 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 1134 Added USSGL account 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 1201 Revised USSGL account 412800 Fund Type Code domain value from "ET" to 

"EG/ET"

Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5096 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5097 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 SF 133/Schedule P 1

V 5098 Added USSGL accounts 415730, 439730 Bulletin No. 2019-02 2019-03 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 None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI 12.11 Deleted Other Revenue without reciprocal (RC 29)/2 Bulletin No. 2019-02 2019-03 RSNC 3

VI 12.11 Deleted USSGL Account 590000 Bulletin No. 2019-02 2019-03 RSNC 3

VI 12.11 Deleted USSGL Account 590900 Bulletin No. 2019-02 2019-03 RSNC 3

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.14 Deleted USSGL Accounts 599000 and 599100; Revised Exchange Nonexchange 

Code attribute domain value from "T" to "E/T" for USSGL Account 590000 and 

5909000

Bulletin No. 2019-02 2019-03 RSOCNP 3

VI 8.4 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599000

Bulletin No. 2019-02 2019-03 RSOCNP 2

VI Footnote

VI None RSOCNP
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 15 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations and Edits 

VII Validations

Validation Number

VII 27 Added Credit Cohort Year 2019 Bulletin No. 2019-02 2019-02 VAL 5

VII 32E Revised the exception list Bulletin No. 2019-02 2019-01 VAL 6

VII 33 Revised to apply to ending balances only Bulletin No. 2019-02 2019-01 VAL 2

VII 34E Revised the exception list Bulletin No. 2019-02 2019-02 VAL 14

VII 36 Revised validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-03 VAL 19

VII 36E Added pass exceptions Bulletin No. 2019-02 2019-03 VAL 19

VII 44E Revised Authority Type Code attribute domain value from "P" to "Blank" for three 

exceptions

Bulletin No. 2019-02 2019-01 VAL 2

VII 45 Revised validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-03 VAL 19

VII 45E Added pass exceptions Bulletin No. 2019-02 2019-03 VAL 19

VII 53 Revised validation type from Compound TAS to Compound Bulletin No. 2019-02 2019-03 VAL 19

VII 70E Added pass exception for TAS 020X5697 and 097 20182019 0111 Bulletin No. 2019-02 2019-01 VAL 6

VII 74E Deleted pass exception for TAS 016 2010 2011 0327 Bulletin No. 2019-02 2019-03 VAL 11

VII 75E Added pass exceptions for TAS 014 F 3875 017 Bulletin No. 2019-02 2019-01 VAL 6

VII 78 Added USSGL accounts 590000 and 590900 with Fed/Non-Fed of "Z" and 

Exchange/Non-Exchange of "X"; deleted USSGL account 721200

Bulletin No. 2019-02 2019-03 VAL 3

VII 90E Added Fund Family 091 0800 with Disaster Emergency Fund Code "C" Bulletin No. 2019-02 2019-01 VAL 6

VII 91 Added USSGL account 111000 Bulletin No. 2019-02 2019-01 VAL 18

VII 93 Added to restrict the USSGL accounts used by TAS with Main Account 3603 Bulletin No. 2019-02 2019-03 VAL 18

VII 94 Added to restrict the use of USSGL accounts 415730 and 439730 Bulletin No. 2019-02 2019-03 VAL 8

VII 94E Added pass exceptions Bulletin No. 2019-02 2019-03 VAL 8

VII 95 Added to restrict the USSGL accounts used by TAS with Main Account 3605 Bulletin No. 2019-02 2019-03 VAL 18

VII Edits

Edit Number

VII 2 Added SF133 Lines 1037, 1103, 1135, 1203, and 1235 to the left side Bulletin No. 2019-02 2019-02 EDIT 1

VII 3 Added USSGL 439730 Bulletin No. 2019-02 2019-03 EDIT 8

VII 4 Added USSGLs 299100, 435400, 438500, 439500, and 439501 Bulletin No. 2019-02 2019-01 EDIT 8

VII 4 Added USSGLs 415730 and 439730 Bulletin No. 2019-02 2019-03 EDIT 8

VII 15 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 16 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 17 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 18 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 19 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 21 Revised USSGL account 438500 from Closing Group 420100 to Closing Group 

438400

Bulletin No. 2019-02 2019-01 EDIT 2

VII 21 Added Closing Group 439730; Added USSGL accounts 415730 and 439730 to 

Closing Group 439730

Bulletin No. 2019-02 2019-03 EDIT 8

VII 24 Added USSGLs 415730 and 439730 Bulletin No. 2019-02 2019-03 EDIT 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 16 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 26 Revised name and the left and right side titles Bulletin No. 2019-02 2019-03 EDIT 2

VII 27 Revised name and the left and right side titles Bulletin No. 2019-02 2019-03 EDIT 2

VII 28 Revised name and the left and right side titles Bulletin No. 2019-02 2019-03 EDIT 2

VII 29 Revised name and the left and right side titles Bulletin No. 2019-02 2019-03 EDIT 2

VII 30 Revised name and the left and right side titles Bulletin No. 2019-02 2019-03 EDIT 2

VII 38 Revised description Bulletin No. 2019-02 2019-03 EDIT 2

VII 39 Added USSGL account 414201; revised description Bulletin No. 2019-02 2019-03 EDIT 8

VII 46 Added USSGL account 439730; deleted USSGL account 438500 Bulletin No. 2019-02 2019-03 EDIT 8

VII 47 Added USSGL accounts 415730 and 439730; deleted USSGL account 438500 Bulletin No. 2019-02 2019-03 EDIT 8

VII 49 Added USSGL account 412500; revised description Bulletin No. 2019-02 2019-03 EDIT 1

VII 53 Revised to be Proposed Analytical for all periods Bulletin No. 2019-02 2019-02 EDIT 2

VII 54 Revised to be Proposed Analytical for all periods Bulletin No. 2019-02 2019-02 EDIT 2

VII 67 Revised to exclude Prior Year Adjustment codes "P" and "B" Bulletin No. 2019-02 2019-03 EDIT 1

VII 68 Revised description Bulletin No. 2019-02 2019-03 EDIT 1

VII 74 Deleted SF 133 Lines 1040, 1041, and 1042; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 74 Added SF133 Line 1037 to the left side Bulletin No. 2019-02 2019-02 EDIT 1

VII 75 Deleted SF 133 Lines 1150, 1151, 1152, and 1153; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 75 Added SF133 Lines 1103 and 1135 to the left side Bulletin No. 2019-02 2019-02 EDIT 1

VII 76 Deleted SF 133 Line 1176; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 77 Deleted SF 133 Line 1330; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 78 Deleted SF 133 Lines 1530 and 1531; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 79 Deleted SF133 Lines 1740, 1741, and 1742 Bulletin No. 2019-02 2019-01 EDIT 1

VII 79 Revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 80 Deleted SF 133 Lines 1250, 1251, and 1252; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 80 Added SF133 Lines 1203 and 1235 to the left side Bulletin No. 2019-02 2019-02 EDIT 1

VII 81 Deleted SF 133 Line 1276; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 82 Deleted SF 133 Line 1430; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 83 Deleted SF 133 Lines 1630 and 1631; revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 84 Added line to offset SF133 Line 1801 for expired TAS; Removed SF133 Lines 1840, 

1841, and 1842

Bulletin No. 2019-02 2019-01 EDIT 1

VII 84 Revised description Bulletin No. 2019-02 2019-01 EDIT 1

VII 96 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2019-01 EDIT 1

VII 96 Added SF133 Lines 1103 and 1135 to the right side Bulletin No. 2019-02 2019-02 EDIT 1

VII 97 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2019-01 EDIT 1

VII 97 Added SF133 Lines 1203 and 1235 to the right side Bulletin No. 2019-02 2019-02 EDIT 1

Bulletin No. 2018-08

Part 1 Fiscal 2018

I USSGL Chart of Accounts:

I 438500 Added Bulletin No.2018-08 2018-10 COA 1

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

Summary of Changes

Bulletin No. 2019-06

 17 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 438500 Added Bulletin No.2018-08 2018-10 DEF 1

III USSGL Account Transactions:

III D620 Added Bulletin No.2018-08 2018-10 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 411601 Revised TAS Status Code attribute domain values from "U/E" to "U" , Revised TAS 

Status Transitioning Code attribute domain values from "X/K/N" to "N"

Bulletin No.2018-08 2018-10 ATT TBL 1

IV 412600 Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 'EG/ES/ET' Bulletin No.2018-08 2018-09 ATT TBL 1

IV 426800 Revised Reporting Type Code from "U" to "E" Bulletin No.2018-08 2018-09 ATT TBL 2

IV 438500 Added Bulletin No.2018-08 2018-10 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

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 18 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 23 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

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 19 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 Added USSGL account 426800 and 438500; 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 Added GTAS Fund Type Code attribute domain value "EG" to USSGL account 

415100; Revised GTAS Fund Type Code attribute domain values from 'ES/ET' to 

'EG/ES/ET' for USSGL account 412600; Deleted Debit/Credit Indicator attribute 

domain value "D" from USSGL account 414600

Bulletin No. 2018-08 2018-10 SBR 1

V 1490 Deleted Debit/Credit Indicator attribute domain value "D" from USSGL accounts 

414300 and 414600.

Bulletin No. 2018-08 2018-10 SBR 2

V 1890 Added GTAS Fund Type Code attribute domain value "ET" to USSGL account 

438200; Deleted Debit/Credit Indicator attribute domain value "D" from USSGL 

account 414600; Deleted Debit/Credit Indicator attribute domain value "C" from 

USSGL accounts 425200, 425300, 425500, 426100, 426200, 426500, 427100 and 

427700

Bulletin No. 2018-08 2018-10 SBR 2

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

1490, 1690, and 1890.

Bulletin No. 2018-08 2018-10 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 2190 Deleted Debit/Credit Indicator attribute domain value "D" from USSGL accounts 

488200 and 498200

Bulletin No. 2018-08 2018-10 SBR 2

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 20 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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 Trans Code USSGL account 411601 was revised attribute domain values from "X/K/N" to "X/N" Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V Line

V 1020 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

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

V 1038 Added Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V 1050 Revised calculation line Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V 1080 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V 1098 Added Bulletin No. 2018-08 2018-10 SF 133/Schedule P 1

V 1099 Revised calculation line 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:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 21 March 2019

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 7.13 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599000

Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 8.5 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599100

Bulletin No. 2018-08 2018-09 RSOCNP 2

VI Footnote

VI 3 (old) Deleted Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 4 (old) Revised footnote number from 4 to 3 Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 5 (old) Revised footnote number from 5 to 4 Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 6 (old) Revised footnote number from 6 to 5 Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 7 (old) Revised footnote number from 7 to 6 Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 8 (old) Revised footnote number from 8 to 7 Bulletin No. 2018-08 2018-09 RSOCNP 2

VI 9 (old) Revised footnote number from 9 to 8 Bulletin No. 2018-08 2018-09 RSOCNP 2

VII Validations and Edits 

VII Validations

Validation Number

VII 34E Deleted exceptions for various FR Entities and all Federal Non-Federal Code attribute 

domain value "G" exceptions for remaining entities

Bulletin No. 2018-08 2018-09 VAL 6

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

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

VII 44E Added exceptions for three DOI TAS Bulletin No. 2018-08 2018-09 VAL 6

VII 69 Added restriction for USSGL account 412600 with GTAS Fund Type Code attribute 

domain value "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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 22 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 69E Added six 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 Indicator 

attribute domain value "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 90E Added pass exceptions for fund families 016 0106 and 091 1400 with Disaster 

Emergency Fund Code attribute domain value "C"

Bulletin No. 2018-08 2018-09 VAL 6

VII Edits

Edit Number

VII 21 Added USSGL account 438500 to closing group 420100 Bulletin No. 2018-08 2018-10 EDIT 8

VII 24 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 46 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 47 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 69 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 70 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 71 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 72 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 73 Added USSGL account 438500 Bulletin No. 2018-08 2018-10 EDIT 8

VII 79 Added new line to offset SF133 line 1701 for expired TAS Bulletin No. 2018-08 2018-10 EDIT 1

VII 92 Revised going fatal until FY18 Period 11 Bulletin No. 2018-08 2018-10 EDIT 1

VII 96 Revised going fatal until FY18 Period 11 Bulletin No. 2018-08 2018-10 EDIT 1

Bulletin No. 2018-08

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

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

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

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

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

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

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

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

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

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

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

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

I 439401 Deleted Bulletin No. 2018-08 2019-01 COA 1

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

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

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

I 439801 Deleted Bulletin No. 2018-08 2019-01 COA 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 23 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

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

II USSGL Accounts and Definitions:

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

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

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

II 220500 Added 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 Added Bulletin No. 2018-08 2019-01 DEF 13

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

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

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

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

II 438500 Added 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 A184 Revised Bulletin No. 2018-08 2019-01 TC 13

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

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

III A214 Deleted Bulletin No. 2018-08 2019-01 TC 1

III A215 Deleted Bulletin No. 2018-08 2019-01 TC 1

III A556 Added Bulletin No. 2018-08 2019-01 TC 13

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

III B111 Added Bulletin No. 2018-08 2019-01 TC 1

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 Added Bulletin No. 2018-08 2019-01 TC 12

III C135 Added 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. 2019-06

 24 March 2019

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

III D620 Added Bulletin No. 2018-08 2019-01 TC 1

III D622 Added Bulletin No. 2018-08 2019-01 TC 1

III D624 Added Bulletin No. 2018-08 2019-01 TC 1

III F302 Revised Bulletin No. 2018-08 2019-01 TC 1

III F394 Deleted Bulletin No. 2018-08 2019-01 TC 1

III F395 Deleted Bulletin No. 2018-08 2019-01 TC 1

III F396 Added Bulletin No. 2018-08 2019-01 TC 1

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 None ATT TBL

USSGL

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

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

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

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

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

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

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

IV 411601 Revised TAS Status attribute domain values from "U/E" to "U', Revised TAS Status 

Transitioning Code attribute domain values from "X/K/N" to "N"

Bulletin No. 2018-08 2019-01 ATT TBL 1

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 Added Bulletin No. 2018-08 2019-01 ATT TBL 1

IV 415700 Added BEA Category Code attribute Bulletin No. 2018-08 2019-01 ATT TBL 4

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 426800 Revised Reporting Type Code from "U" to "E" Bulletin No.2018-08 2019-01 ATT TBL 2

IV 435400 Added Bulletin No. 2018-08 2019-01 ATT TBL 13

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

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

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

IV 439701 Add Authority Type Code attribute Bulletin No. 2018-08 2019-01 ATT TBL 4

IV 439801 Deleted 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 Added Bulletin No. 2018-08 2019-01 ATT TBL 12

IV 573500 Added Bulletin No. 2018-08 2019-01 ATT TBL 13
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 25 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 573600 Added 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

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 30 Removed Reporting Type Code U Bulletin No. 2018-08 2019-01 BS 2

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

V 31 Removed Reporting Type Code E Bulletin No. 2018-08 2019-01 BS 2

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 Revised title from "Gross Program Cost " to "Gross Program Cost (Note 22)" Bulletin No.2018-08 2019-01 SNC 9

1 Revised title from "Gross Cost (Note 22)" to "Gross Cost" Bulletin No.2018-08 2019-01 SNC 9

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 2019-01 SCNP 9

V 2 (old) Revised line number from 2 to 11 Bulletin No.2018-08 2019-01 SCNP 9

V 2A (old) Revised line number form 2A to 11A Bulletin No.2018-08 2019-01 SCNP 9
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 26 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2B (old) Revised line number from 2B to 11B Bulletin No.2018-08 2019-01 SCNP 9

V 3 (old) Revised line number from 3 to 12 Bulletin No.2018-08 2019-01 SCNP 9

V 3 (new) Revised calculation "This line is calculated. Equals sum of lines 1 through 2B" Bulletin No.2018-08 2019-01 SCNP 9

V 4 (old) Revised line number from 4 to 13 Bulletin No.2018-08 2019-01 SCNP 9

V 5 (old) Revised line number from 5 to 14 Bulletin No.2018-08 2019-01 SCNP 9

V 6 (old) Revised line number from 6 to 15 Bulletin No.2018-08 2019-01 SCNP 9

V 7 (old) Revised line number from 7 to 16 Bulletin No.2018-08 2019-01 SCNP 9

V 8 (old) Revised line number from 8 to 17 Bulletin No.2018-08 2019-01 SCNP 9

V 8 (new) Revised calculation "This line is calculated. Equals sum of lines 4 through 7" Bulletin No.2018-08 2019-01 SCNP 9

V 9 (old) Revised line number from 9 to 18 Bulletin No.2018-08 2019-01 SCNP 9

V 9 (new) Revised calculation "This line is calculated. Equals sum of lines 3 and 8" Bulletin No.2018-08 2019-01 SCNP 9

V 10 (old) Revised line number from 10 to 19 Bulletin No.2018-08 2019-01 SCNP 9

V 11 (old) Revised line number from 11 to 20 Bulletin No.2018-08 2019-01 SCNP 9

V 12 (old) Revised line number from 12 to 21 Bulletin No.2018-08 2019-01 SCNP 9

V 12 (new) Revised calculation "This line is calculated. Equals sum of lines 10 through 11B" Bulletin No.2018-08 2019-01 SCNP 9

V 13 (old) Revised line number from 13 to 22 Bulletin No.2018-08 2019-01 SCNP 9

V 14 (old) Revised line number from 14 to 23 Bulletin No.2018-08 2019-01 SCNP 9

V 15 (old) Revised line number from 15 to 24 Bulletin No.2018-08 2019-01 SCNP 9

V 15 (new) Added USSGL Account 571300 Bulletin No.2018-08 2019-01 SCNP 12

V 16 (old) Revised line number from 16 to 25 Bulletin No.2018-08 2019-01 SCNP 9

V 17 (old) Revised line number from 17 to 26 Bulletin No.2018-08 2019-01 SCNP 9

V 17 (new) Added USSGL Accounts 573500, 573600 Bulletin No.2018-08 2019-01 SCNP 13

V 18 (old) Revised line number from 18 to 1 Bulletin No.2018-08 2019-01 SCNP 9

V 19 (old) Revised line number 19 to 2 Bulletin No.2018-08 2019-01 SCNP 9

V 19A (old) Revised line number from 19A to 2A Bulletin No.2018-08 2019-01 SCNP 9

V 19B (old) Revised line number from 19B to 2B Bulletin No.2018-08 2019-01 SCNP 9

V 20 (old) Revised line number from 20 to 3 Bulletin No.2018-08 2019-01 SCNP 9

V 21 (old) Revised line number from 21 to 4 Bulletin No.2018-08 2019-01 SCNP 9

V 22 (old) Revised line number 22 to 5 Bulletin No.2018-08 2019-01 SCNP 9

V 23 (old) Revised line number from 23 to 6 Bulletin No.2018-08 2019-01 SCNP 9

V 23 (new) Revised calculation "This line is calculated. Equals sum of lines 13 through 22" Bulletin No.2018-08 2019-01 SCNP 9

V 24 (old) Revised line number from 24 to 7 Bulletin No.2018-08 2019-01 SCNP 9

V 25 (old) Revised line number from 25 to 8 Bulletin No.2018-08 2019-01 SCNP 9

V 25 (new) Revised calculation "This line is calculated. Line 23 minus line 24" Bulletin No.2018-08 2019-01 SCNP 15

V 26 (old) Revised line number from 26 to 9 Bulletin No.2018-08 2019-01 SCNP 9

V 26 (new) Revised calculation "This line is calculated. Equals sum of lines 12 and 25" Bulletin No.2018-08 2019-01 SCNP 9

V 27 (old) Revised calculation "This line is calculated. Equals sum of lines 9 and 26" Bulletin No.2018-08 2019-01 SCNP 9

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 27 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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 Authority Type Code attribute domain value "P" to USSGL account 439701; 

Added USSGL accounts 426800, 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; Deleted 

USSGL accounts 439401 and 439801

Bulletin No. 2018-08 2019-01 SBR 1

V 1290 Added GTAS Fund Type Code attribute domain value "EG" to USSGL account 

415100; 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; Deleted Debit/Credit 

Indicator attribute domain value "D" from USSGL account 414600

Bulletin No. 2018-08 2019-01 SBR 9

V 1490 Added USSGL account 414201; Deleted Debit/Credit Indicator attribute domain 

value "D" from USSGL account 414300 and 414600

Bulletin No. 2018-08 2019-01 SBR 1

V 1890 Added USSGL accounts 416600 and 416700; Added GTAS Fund Type Code 

attribute domain value "ET" to USSGL account 438200; Deleted Debit/Credit 

Indicator attribute domain value "D" from USSGL account 414600; Deleted 

Debit/Credit Indicator attribute domain value "C" from USSGL accounts 425200, 

425300, 425500, 426100, 426200, 426500, 427100 and 427700; Deleted USSGL 

account 439801

Bulletin No. 2018-08 2019-01 SBR 2

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 Bulletin No. 2018-08 2019-01 SBR 9

V 2190 Deleted Debit/Credit Indicator attribute domain value "D" from USSGL accounts 

488200 and 498200

Bulletin No. 2018-08 2019-01 SBR 2

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 28 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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 BEA Code Added to USSGL account 415700 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

V 1035 Added USSGL account 439501, Revised USSGL account 439701 Debit Credit 

attribute domain values from 'D/C' to 'C"

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

V 1036 Added Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 29 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 1050 Revised calculation line Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1080 Added USSGL accounts 435400, 438500, Added USSGL account 439700 with 

GTAS Fund Type Code attribute domain values 'EG' 

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) Revised 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 1138 (old) Revised line number from 1138 to 1141 Bulletin No. 2018-08 2019-01 SF 133/Schedule P 1

V 1139 Added 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 Revised 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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 30 March 2019

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

V 3.8 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

V 7.7 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

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

VI 13 Revised calculation "This line is the sum of 12.1 through 12.11." 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 Bulletin No. 2018-08 2019-01 RSOCNP 12

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

VI 6.7 (New) Added to reflect new RC 16 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 7.1 Added USSGL account 309000 Bulletin No. 2018-08 2019-01 RSOCNP 13

VI 7.4 Added USSGL account 573500 Bulletin No. 2018-08 2019-01 RSOCNP 13

VI 7.5 Added USSGL account 573600 Bulletin No. 2018-08 2019-01 RSOCNP 13

VI 7.12 (Old) Revised line number from 7.12 to 6.6 Bulletin No. 2018-08 2019-01 RSOCNP 12
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 31 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

VI 7.13 (New) Revised line number from 7.15 to 7.13, Revised Exchange/Nonexchange attribute 

domain value from 'T' to 'E/T' for USSGL account 599000

Bulletin No. 2018-08 2019-01 RSOCNP 12, 2

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

VI 7.14 (New) Revised Federal/Nonfederal attribute domain value from "F" to "Z" for USSGL 

accounts 590000 and 590900

Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 7.15 (New) Revised line number from 7.17 to 7.15, Added USSGL account 309010 Bulletin No. 2018-08 2019-01 RSOCNP 12, 13

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

VI 7.17 (New) Revised line number from 7.19 to 7.17 Bulletin No. 2018-08 2019-01 RSOCNP 12, 13

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

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

VI 7.20 (New) Revised line number from 7.22 to 7.20 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 8.5 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599100

Bulletin No. 2018-08 2019-01 RSOCNP 2

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

VI 8.11 (New) Revised line number from 8.12 to 8.11 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 3 (old) Deleted Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 4 (old) Revised footnote number from 4 to 3 Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 5 (old) Revised footnote number from 5 to 4 Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 6 (old) Revised footnote number from 6 to 5 Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 7 (old) Revised footnote number from 7 to 6 Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 8 (old) Revised footnote number from 8 to 7 Bulletin No. 2018-08 2019-01 RSOCNP 2

VI 9 (old) Revised footnote number from 9 to 8 Bulletin No. 2018-08 2019-01 RSOCNP 2

VII Validations and Edits 

VII Validations

Validation Number

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

VII 34E Deleted exceptions for various FR Entities and all Federal Non-Federal attribute 

domain value "G" exceptions for remaining entities

Bulletin No. 2018-08 2019-01 VAL 6

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 Added pass exception for TAS 020 X 0550 Bulletin No. 2018-08 2019-01 VAL 6

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

VII 44E Added exceptions for three DOL TAS Bulletin No. 2018-08 2019-01 VAL 6
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 32 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 69 Added restriction for USSGL account 412600 with GTAS Fund Type Code attribute 

domain value "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 six 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 

attribute domain value "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 90E Added pass exceptions for fund families 016 0106 and 091 1400 with Disaster 

Emergency Fund Code attribute domain value "C"

Bulletin No. 2018-08 2019-01 VAL 6

VII Edits

Edit Number

VII 4 Added Authority Type Code attribute domain values "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 420100; 

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

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

VII 79 Added new line to offset SF133 line 1701 for expired TAS Bulletin No. 2018-08 2019-01 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 33 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-05

Part 1 Fiscal 2018

I USSGL Chart of Accounts:

I 411601 Added Bulletin No. 2018-05 2018-09 COA 1

II USSGL Accounts and Definitions:

II 232000 Revised Bulletin No. 2018-05 2018-09 DEF 3

II 411601 Added Bulletin No. 2018-05 2018-09 DEF 1

III USSGL Account Transactions:

III A200 Added Bulletin No. 2018-05 2018-09 TC 1

III B102 Revised Bulletin No. 2018-05 2018-09 TC 2

III B402 Revised Bulletin No. 2018-05 2018-09 TC 2

III B406 Revised Bulletin No. 2018-05 2018-09 TC 2

III D528 Revised Bulletin No. 2018-05 2018-09 TC 2

III D514 Revised Bulletin No. 2018-05 2018-09 TC 2

III F302 Revised Bulletin No. 2018-05 2018-09 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 232000 Revised Federal Non-Federal Code attribute domain value from "N" to "F/N"; Added 

Trading Partner Agency Identifier; Added Trading Partner Main Account Code

Bulletin No. 2018-05 2018-09 ATT TBL 3

IV 411601 Added Bulletin No. 2018-05 2018-09 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 19 Added USSGL Account 232000 Bulletin No. 2018-05 2018-09 BS 3

Statement of Net Cost:
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 34 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

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

Line

V 1020 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 SBR 1

V 1020 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SBR 2

V 1043 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 SBR 1

V 1890 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SBR 2

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1020 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 SF 133/Schedule P 1

V 1020 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SF 133/Schedule P 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 35 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

1080 Added Federal Non-Federal Code attribute domain value of "E" to USSGL account 

421200

Bulletin No. 2018-05 2018-09 SF 133/Schedule P 2

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 3.11 (Old) Revised line number from 3.12 to 3.11 Bulletin No. 2018-05 2018-09 RBS 12

VI 3.13 (Old) Revised line number from 3.13 to 3.12 Bulletin No. 2018-05 2018-09 RBS 12

VI 3.14 (Old) Revised line number from 3.14 to 3.13 Bulletin No. 2018-05 2018-09 RBS 12

VI 3.13 (New) Revised calculation "This line is calculated. Equals sum of lines 3.1 through 3.12" Bulletin No. 2018-05 2018-09 RBS 12

VI 4 Revised calculation "This line is calculated. Equals sum of lines 2.9 and 3.13" Bulletin No. 2018-05 2018-09 RBS 12

VI 7.9 Added USSGL Account 232000 Bulletin No. 2018-05 2018-09 RBS 3

VI 9.2 Added USSGL Account 320110 Bulletin No. 2018-05 2018-09 RBS 3

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.15 Added USSGL account 320110 Bulletin No. 2018-05 2018-09 RSOCNP 4

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 17E Added fail exception for USSGL account 411601 with Prior Year Adjustment Code 

attribute domain value of "X" and TAS Status Code attribute domain value of "E"

Bulletin No. 2018-05 2018-09 VAL 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 36 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 32E Added pass exception for TAS 097 20182020 0111 Bulletin No. 2018-05 2018-05 VAL 6

VII 37 Added USSGL accounts 403200 and 404200 Bulletin No. 2018-05 2018-09 VAL 8

VII 69E Added pass exception for TAS 480 X 5589 with USSGL account 411900 Bulletin No. 2018-05 2018-06 VAL 6

VII 69E Added pass exception for fund families 014 5637, 014 5638, and 014 5639 with 

USSGL account 411900 and Authority Duration Code of "M"

Bulletin No. 2018-05 2018-07 VAL 6

VII 69E Added pass exception for fund family 027 5610 with USSGL account 411900 and 

Authority Duration Code of "X"

Bulletin No. 2018-05 2018-08 VAL 6

VII 90E Added pass exceptions for fund families 012 1072, 014 1039, 014 1046, and 086 

0338 for Disaster Emergency Fund Code attribute domain value of "C"

Bulletin No. 2018-05 2018-06 VAL 6

VII 90E Added pass exceptions for fund families 075 0354, 075 0356, 075 0357, 075 0358, 

075 0359, 075 0360, 075 0361, 075 0365, and 075 0897 for Disaster Emergency 

Fund Code attribute domain value "C"

Bulletin No. 2018-05 2018-07 VAL 2

VII 92 Added to restrict the use of USSGL account 411601 to specific TAS Bulletin No. 2018-05 2018-09 VAL 8

VII 92E Added pass exception for TAS 070 X 4236 Bulletin No. 2018-05 2018-09 VAL 8

VII Edits

Edit Number

VII 21 Added USSGL account 411601 to closing group 420100 Bulletin No. 2018-05 2018-09 EDIT 8

VII 24 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 46 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 47 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 69 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 70 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 71 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 72 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 73 Added USSGL account 411601 Bulletin No. 2018-05 2018-09 EDIT 8

VII 79 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

VII 92 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

VII 94 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

VII 95 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

VII 96 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

VII 97 Revised to go fatal in period 10 instead of period 08 Bulletin No. 2018-05 2018-08 EDIT 1

Bulletin No. 2018-05

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

I 198000 Revised Bulletin No. 2018-05 2019-01 COA 12

I 299000 Revised Bulletin No. 2018-05 2019-01 COA 13

I 299100 Added Bulletin No. 2018-05 2019-01 COA 13

I 571200 Revised Bulletin No. 2018-05 2019-01 COA 12

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

Summary of Changes

Bulletin No. 2019-06

 37 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 299000 Revised Bulletin No. 2018-05 2019-01 DEF 13

II 299100 Added Bulletin No. 2018-05 2019-01 DEF 13

II 599700 Revised Bulletin No. 2018-05 2019-01 DEF 12

III USSGL Account Transactions:

III A132 Revised Bulletin No. 2018-05 2019-01 TC 13

III A134 Revised Bulletin No. 2018-05 2019-01 TC 13

III A136 Revised Bulletin No. 2018-05 2019-01 TC 13

III A141 Revised Bulletin No. 2018-05 2019-01 TC 13

III A145 Revised Bulletin No. 2018-05 2019-01 TC 13

III A189 Revised Bulletin No. 2018-05 2019-01 TC 13

III C404 Revised Bulletin No. 2018-05 2019-01 TC 12

III C420 Revised Bulletin No. 2018-05 2019-01 TC 12

III D148 Revised Bulletin No. 2018-05 2019-01 TC 13

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Credit Cohort Year Added attribute domain value "2020" Bulletin No. 2018-05 2019-01 ADR 5

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Credit Cohort Year Added attribute domain value "2020" Bulletin No. 2018-05 2019-01 ADR 5

USSGL

IV 298000 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to "F/G/N" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 298500 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 299100 Added Bulletin No. 2018-05 2019-01 ATT TBL 13

IV 599000 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to "F/G/N" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 599100 Revised Federal Non-Federal Code attribute domain values from "G/N/Z" to "F/G/N" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 599300 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 599400 Revised Federal Non-Federal Code attribute domain values from "F/G/Z" to "F/G" Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 599700 Revised Exchange Nonexchange Code attribute domain values from blank to 

"E/T/X"

Bulletin No. 2018-05 2019-01 ATT TBL 12

IV 599800 Revised Exchange Nonexchange Code attribute domain values from blank to "E/T/X" Bulletin No. 2018-05 2019-01 ATT TBL 12

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 38 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

V 19 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 BS 13

V 19 Revised USSGL account 298000 Federal Non-Federal Code attribute domain values 

from "G/Z" to "F/G"; Revised USSGL account 298500 Federal Non-Federal Code 

attribute domain values from "G/Z" to "F/G"

V 32 Revised USSGL account 599000 and 599100 Federal Non-Federal Code attribute 

domain values from "G/N/Z" to "F/G/N"; Revised USSGL account 599300 and 

599400 Federal Non-Federal Code attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 BS 12

V 33 Revised USSGL account 599000 and 599100 Federal Non-Federal Code attribute 

domain values from "G/N/Z" to "F/G/N"; Revised USSGL account 599300 and 

599400 Federal Non-Federal Code attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 BS 12

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

None

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 6 Added USSGL account 599700 Bulletin No. 2018-05 2019-01 SCNP 12

V 8 Deleted USSGL account 599700 Bulletin No. 2018-05 2019-01 SCNP 12

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
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 39 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS 12

VI Line

VI 7.1 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 RBS 13

VI 7.11 (Old) Revised line number from 7.11 to 7.12 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.11 (New) Added to reflect new RC 10 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.12 (Old) Revised line number from 7.12 to 7.13 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.12 (New) Deleted USSGL accounts 298000 and 298500 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.13 (Old) Revised line number from 7.13 to 7.14 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.14 (Old) Revised line number from 7.14 to 7.15 Bulletin No. 2018-05 2019-01 RBS 12

VI 7.14 (New) Added USSGL account 299100 Bulletin No. 2018-05 2019-01 RBS 13

VI 7.15 (New) Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.14" Bulletin No. 2018-05 2019-01 RBS 12

VI 8 Revised calculation "This line is calculated. Equals sum of lines 6.10 and 7.15" Bulletin No. 2018-05 2019-01 RBS 12

VI 9.1 Revised USSGL account 599000 and 599100 Federal Non-Federal Code attribute 

domain values from "G/N/Z" to "F/G/N"; Revised USSGL account 599300 and 

599400 Federal Non-Federal Code attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 RBS 12

VI 9.2 Revised USSGL account 599000 and 599100 Federal Non-Federal Code attribute 

domain values from "G/N/Z" to "F/G/N"; Revised USSGL account 599300 and 

599400 Federal Non-Federal Code attribute domain values from "G/Z" to "F/G"

Bulletin No. 2018-05 2019-01 RBS 12

VI Footnote

VI None RBS
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 40 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Reclassified Statement of Net Cost:

VI Line

VI 12.7 (Old) Revised line number from 12.7 to 12.10 Bulletin No. 2018-05 2019-01 RSNC 12

VI 12.7 (New) Added to reflect new RC 13 Bulletin No. 2018-05 2019-01 RSNC 12

VI 12.8 (New) Added to reflect new RC 13 Bulletin No. 2018-05 2019-01 RSNC 12

VI 12.9 (New) Added to reflect new RC 14 Bulletin No. 2018-05 2019-01 RSNC 12

VI 12.10 (New) Deleted USSGL accounts 599000 and 599100 Bulletin No. 2018-05 2019-01 RSNC 12

VI 13 Revised calculation "This line is the sum of lines 12.1 through 12.10" Bulletin No. 2018-05 2019-01 RSNC 12

VI

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.8 Deleted USSGL account 599700 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.9 Deleted USSGL account 599800 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.12 (Old) Revised line number from 7.12 to 7.14 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.12 (New) Added to reflect new RC 15 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.13 (Old) Revised line number from 7.13 to 7.15 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.13 (New) Added to reflect new RC 16 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.14 (Old) Revised line number from 7.14 to 7.16 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.15 (Old) Revised line number from 7.15 to 7.17 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.16 (Old) Revised line number from 7.16 to 7.18 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.17 (Old) Revised line number from 7.17 to 7.19 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.18 (Old) Revised line number from 7.18 to 7.20 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.19 (Old) Revised line number from 7.19 to 7.21 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.20 (Old) Revised line number from 7.20 to 7.22 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 7.22 (New) Revised calculation "This line is the sum of lines 7.1 through 7.21" Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 8.7 Deleted USSGL accounts 599000, 599100, 599300, and 599400 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 8.11 (Old) Revised line number from 8.11 to 8.12 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 8.11 (New) Added to reflect new RC 15 Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 8.12 (New) Revised calculation "This line is calculated. Equals the sum of lines 8.1 through 8.11" Bulletin No. 2018-05 2019-01 RSOCNP 12

VI 10 Revised calculation "This line is calculated. Equals the sum of lines 4, 5.9, 6.5, 7.22, 

8.12, and 9"

Bulletin No. 2018-05 2019-01 RSOCNP 12

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 34 Revised rules to be effective for all TAS Bulletin No. 2018-05 2019-01 VAL 14
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 41 March 2019

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 37 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 VAL 8

VII Edits

Edit Number

VII 23 Added USSGL account 299100 Bulletin No. 2018-05 2019-01 EDIT 8
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-06

 42 March 2019

Bulletin No. 2019-06

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"

17 Changes required per implementation of new scenario "Gain and Losses on Foreign Currency Fluctuations".

18 Changed is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

19 Change required because of the pending removal of specific validation types.