U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 1

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2018-04

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 2

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 3

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2018-04

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 4

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II None DEF

III USSGL Account Transactions:

III D514 Deleted "in-process type" from the comment. Added G120, G122 and G124 to the 

also post. Added USSGL accounts 173000, 174000, 175000, 181000, 182000 and 

183000 to the proprietary entry.

Bulletin No. 2018-04 2018-06 TC 18

III G120 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G122 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

III G124 Added TC D514 to the transactions referenced in the comment section. Bulletin No. 2018-04 2018-06 TC 18

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value "C" title to 

"Emergency PL 115-123". Added new Disaster Emergency Fund Code attribute 

domain values "F", "G", and "H" to be available for future use. 

Bulletin No. 2018-04 2018-06 ADR 29

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

Added new Disaster Emergency Fund Code attribute domain values "F", "G", and 

"H" for all budgetary USSGL accounts except 411990, 411991, 411992, 411993, 

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

Bulletin No. 2018-04 2018-06 ATT TBL 29

USSGL

IV 131900 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 131900 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 132500 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner from "###" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 137300 Revised Trading Partner Main from "####" to blank Bulletin No. 2018-04 2018-06 ATT TBL 2

IV 599300 Revised Budgetary Impact Indicator from "E" to "D/E" Bulletin No. 2018-04 2018-02 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 5

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 4 Added USSGL account 599300 Bulletin No. 2018-04 2018-02 SCNP 2

V Footnote

V 7 Added Bulletin No. 2018-04 2018-02 SCNP 2

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 1043 Added USSGL account 439401 Bulletin No. 2018-04 2018-06 SBR 2

V 1290 Removed USSGL account 439401 Bulletin No. 2018-04 2018-06 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
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 6

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1035 Added Financing Account Indicator attribute domain value "N" to USSGL account 

439801

Bulletin No. 2018-04 2018-06 SF 133/Schedule P 2

V 1430 Modified Financing Account Indicator domain value from "D" to "D/G" with Fund 

Type Code attribute domain values "EP/ER" to USSGL account 404700.

Bulletin No. 2018-04 2018-06 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 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 Added USSGL account 599300 Bulletin No. 2018-04 2018-02 RSOCNP 2

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 5 Deleted Bulletin No. 2018-04 2018-05 VAL 31

VII 6 Deleted Bulletin No. 2018-04 2018-05 VAL 31

VII 29 Deleted restriction on Apportionment Catetgory Codes "A" and "B" with no PRC; 

Revised description and error message

Bulletin No. 2018-04 2018-06 VAL 31

VII 29E Revised description and error message Bulletin No. 2018-04 2018-06 VAL 31

VII 34 Added Beginning Period of Availability of 2018 Bulletin No. 2018-04 2018-06 VAL 6
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 7

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 44E Added pass exception for TAS 075 20172022 0511 with USSGL account 438400 Bulletin No. 2018-04 2018-03 VAL 7

VII 65E Added pass exception for Fund Family 075 1545 Bulletin No. 2018-04 2018-03 VAL 7

VII 86 Added to restrict the use of Apportionment Category Code "E" Bulletin No. 2018-04 2018-05 VAL 31

VII 87 Added to replace validations 5 and 6 Bulletin No. 2018-04 2018-05 VAL 31

VII 90 Added Disaster Emergency Fund Codes "F", "G", and "H" to be available for future 

use

Bulletin No. 2018-04 2018-06 VAL 29

VII 90E Added pass exceptions for Disaster Emergency Fund Codes "A" and "C" Bulletin No. 2018-04 2018-06 VAL 1

VII 91 Added to restrict the USSGL accounts reported by TAS with Main Account 3601 Bulletin No. 2018-04 2018-06 VAL 30

VII 91E Added fail exception for USSGL account 101000 when balance is not zero. Bulletin No. 2018-04 2018-06 VAL 30

VII Edits

Edit Number

VII 21 Added Authority Type Code "D" for USSGL account 417000 in Closing Group 

420100

Bulletin No. 2018-04 2018-03 EDIT 1

VII 49 Updated to exclude USSGL accounts with a PYA of "B" Bulletin No. 2018-04 2018-06 EDIT 2

VII 67 Added BETCs "COLAVDEC", "COLAVINC", "WJVFFAR", and "WJVTTAR" Bulletin No. 2018-04 2018-06 EDIT 1

VII 68 Added line to include USSGL account 435500 on the left side Bulletin No. 2018-04 2018-06 EDIT 1

VII 96 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1

VII 97 Added lines to offset USSGL accounts 438300, 438800, 439000, and 439300 with 

PYA "X" on the right side; Revised edit name, description, and left/right side labels

Bulletin No. 2018-04 2018-06 EDIT 1

Bulletin No. 2017-16

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 8

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV 153200 Revised GTAS Fund Type Attribute Domain Values from 

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

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

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

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

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

"N/Z" to "N"

Bulletin No. 2017-16 2017-12 BS 2

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

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
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 9

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

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

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

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

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

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

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 10

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations and Edits 

VII Validations

Validation Number

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

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

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

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

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

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

VII Edits

Edit Number

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

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

VII 50 Revised edit description Bulletin No. 2017-16 2017-10 EDIT 2

Bulletin No. 2017-16

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

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

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

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

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

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

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

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

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

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

II USSGL Accounts and Definitions:

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

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

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

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

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

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

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

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

II 439801 Added Bulletin No. 2017-16 2018-06 DEF 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 11

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

1

III USSGL Account Transactions:

III A124 Revised Bulletin No. 2017-16 2018-06 TC 1

III A214 Added Bulletin No. 2017-16 2018-06 TC 1

III A215 Added Bulletin No. 2017-16 2018-06 TC 1

III A216 Added Bulletin No. 2017-16 2018-06 TC 1

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

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

III F302 Revised Bulletin No. 2017-16 2018-06 TC 1

III F394 Added Bulletin No. 2017-16 2018-06 TC 1

III F395 Added Bulletin No. 2017-16 2018-06 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

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

Revised the description and the domain values.

Bulletin No. 2017-16 2018-06 ADR 28

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

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

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

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

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

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

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

411993, 411994, 417590, 417690, 420190, 429590, 435190, 439190, 462090, and 

462091 as approved by OMB.

Bulletin No. 2017-16 2018-06 ATT TBL 28

USSGL

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

IV 153200 Revised GTAS Fund Type attribute domain values from 

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

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

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

IV 415900 Revised Apportionment Category attribute domain values from "E" to blank. Bulletin No. 2017-16 2018-06 ATT TBL 1

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

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

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

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

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 12

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None BS

V Line

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

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

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

"N/Z" to "N"

Bulletin No. 2017-16 2018-01 BS 2

V Footnote

V None BS

Statement of Net Cost:

V Column

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

V Line

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

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

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

Bulletin No. 2017-16 2018-06 SNC 28

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

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

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

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

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

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

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

Bulletin No. 2017-16 2018-06 SNC 28

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

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

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

718000, 719000

Bulletin No. 2017-16 2018-06 SNC 28

V Footnote

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

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

Statement of Changes in Net Position:

V Line

V None SCNP
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 13

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1020 Added USSGL accounts 439401, 439701, 439801 Bulletin No. 2017-16 2018-06 SBR 1

V 1290 Added USSGL account 415901, 439401 Bulletin No. 2017-16 2018-06 SBR 1

V 1490 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 SBR 1

V 1890 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SBR 1

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 Apportionment Category Deleted from USSGL account 415900 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

V Line

V 1020 Added USSGL accounts 415901, 439401 and 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1

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

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

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

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

V

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

accounts 487100 and 497100

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

V

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

487100 and 497100

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

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

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

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

V 5095 Added USSGL account 439801 Bulletin No. 2017-16 2018-06 SF 133/Schedule P 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 14

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

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

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

Bulletin No. 2017-16 2018-01 RBS 23

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

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 17E Added fail exception for USSGL account 439801 Bulletin No. 2017-16 2018-06 VAL 9

VII 44 Added USSGL accounts 439401, 439701, and 439801 Bulletin No. 2017-16 2018-06 VAL 9

VII 44E Added pass exceptions for multiple TAS Bulletin No. 2017-16 2018-06 VAL 7

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

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

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

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

VII 81 Added USSGL account 415901 Bulletin No. 2017-16 2018-06 VAL 9

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 15

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 89E Added pass exceptions for TAS 015X6874, 020X6511.006, and 070X6511.004 Bulletin No. 2017-16 2018-01 VAL 25

VII 90 Added to restrict the use of Disaster Emergency Fund Codes "A", "B", "C", "D", and 

"E"

Bulletin No. 2017-16 2018-06 VAL 28

VII 90E Added pass exceptions Bulletin No. 2017-16 2018-06 VAL 28

VII Edits

Edit Number

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

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

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

VII 4 Added USSGL accounts 439401 and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 19 Added USSGL accounts 439401, 439701 and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 21 Added USSGL accounts 415901, 439401, and 439801 to closing groups 420100, 

439400, and 439800 respectively

Bulletin No. 2017-16 2018-06 EDIT 9

VII 23 Added USSGL account 320110 Bulletin No. 2017-16 2018-06 EDIT 9

VII 24 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 45 Added USSGL account 320110 to closing group 320000 Bulletin No. 2017-16 2018-06 EDIT 9

VII 46 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

VII 47 Added USSGL accounts 415901, 439401, and 439801 Bulletin No. 2017-16 2018-06 EDIT 9

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

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

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

VII 53 Set to be non-fatal starting in FY18 Period 08 Bulletin No. 2017-16 2018-06 EDIT 1

VII 54 Set to be non-fatal starting in FY18 Period 08 Bulletin No. 2017-16 2018-06 EDIT 1

VII 67 Added by renumbering Edit 900; set to go fatal in FY18 Period 09 Bulletin No. 2017-16 2018-06 EDIT 1

VII 68 Added by renumbering Edit 910; set to go fatal in FY18 Period 09 Bulletin No. 2017-16 2018-06 EDIT 1

VII 69 Added to ensure the balances on accounts using Disaster Emergency Fund Code "A" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 70 Added to ensure the balances on accounts using Disaster Emergency Fund Code "B" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 71 Added to ensure the balances on accounts using Disaster Emergency Fund Code "C" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 72 Added to ensure the balances on accounts using Disaster Emergency Fund Code "D" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 73 Added to ensure the balances on accounts using Disaster Emergency Fund Code "E" 

net to zero

Bulletin No. 2017-16 2018-06 EDIT 28

VII 74 Added to ensure the balance on SF133 line 1050 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 75 Added to ensure the balance on SF133 line 1160 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 76 Added to ensure the balance on SF133 line 1180 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 77 Added to ensure the balance on SF133 line 1340 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 78 Added to ensure the balance on SF133 line 1540 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 79 Added to ensure the balance on SF133 line 1750 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 16

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 80 Added to ensure the balance on SF133 line 1260 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 81 Added to ensure the balance on SF133 line 1280 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 82 Added to ensure the balance on SF133 line 1440 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 83 Added to ensure the balance on SF133 line 1640 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 84 Added to ensure the balance on SF133 line 1850 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 85 Added to ensure the balance on SF133 line 4030 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 86 Added to ensure the balance on SF133 line 4033 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 87 Added to ensure the balance on SF133 line 4034 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 88 Added to ensure the balance on SF133 line 4120 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 89 Added to ensure the balance on SF133 line 4123 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 90 Added to ensure the balance on SF133 line 4124 is less than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 91 Added to ensure the balance on SF133 line 4010 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 92 Added to ensure the balance on SF133 line 4011 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 93 Added to ensure the balance on SF133 line 4100 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 94 Added to ensure the balance on SF133 line 4101 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 95 Added to ensure the balance on SF133 line 4110 is greater than or equal to zero Bulletin No. 2017-16 2018-06 EDIT 1

VII 96 Added to ensure the balance on SF133 line 4010 is less than or equal to the balance 

on SF133 line 4000

Bulletin No. 2017-16 2018-06 EDIT 1

VII 97 Added to ensure the balance on SF133 line 4100 is less than or equal to the balance 

on SF133 line 4090

Bulletin No. 2017-16 2018-06 EDIT 1

VII 900 Renumbered as Edit 67 Bulletin No. 2017-16 2018-06 EDIT 1

VII 910 Renumbered as Edit 68 Bulletin No. 2017-16 2018-06 EDIT 1

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

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

Bulletin No. 2017-07

Part 1 Fiscal 2017

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

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

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

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

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

III G110 Revised Bulletin No. 2017-07 2017-10 TC 22
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 17

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 579000 Deleted Trading Partner Attribute Domain Value "###" and Trading Partner Main 

Attribute Domain Value "####"

Bulletin No. 2017-07 2017-10 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

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:
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 18

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None SBR

Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 0910 Added Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

V 0911 Added Bulletin No. 2017-07 2017-10 SF 133/Schedule P 1

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

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

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

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
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 19

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 339 X 1402 Bulletin No. 2017-07 2017-09 VAL 7

VII 39E Added pass exception for TAS 339 X 1402 Bulletin No. 2017-07 2017-09 VAL 7

VII Edits

Edit Number

VII 4 (old) Deleted Bulletin No. 2017-07 2017-10 EDIT 2

VII 4 (new) Replaced by Edit 994; Set to be fatal for periods 11 and 12 Bulletin No. 2017-07 2017-10 EDIT 2

VII 49 Added USSGL account 411990, 411991, 411992, 419993, and 419994 Bulletin No. 2017-07 2017-09 EDIT 11

VII 49 Removed BETC "RS"; Set to be fatal for periods 10, 11, and 12 Bulletin No. 2017-07 2017-10 EDIT 2

VII 50 Removed USSGL account 310600 and BETCs "RS", "SW", "SWYE", and 

"SWYERV"; Set to be fatal for periods 10, 11, 12

Bulletin No. 2017-07 2017-10 EDIT 2

VII 994 (old) Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the 

right side. Removed USSGL 413600 Beginning from the right side.

Bulletin No. 2017-07 2017-09 EDIT 2

VII 994 (old) Modified edit set-up so it applies to Account Type Code "EXPND" only Bulletin No. 2017-07 2017-10 EDIT 2

VII 994 (old) Renumbered as Edit 4; Modified title, description, and labels. Bulletin No. 2017-07 2017-10 EDIT 2

Bulletin No. 2017-07

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

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

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

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

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

III G110 Revised Bulletin No. 2017-07 2018-01 TC 22
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 20

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 579000 Deleted Trading Partner Attribute Domain Value "###" and Trading Partner Main 

Attribute Domain Value "####"

Bulletin No. 2017-07 2018-01 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 21

March 2018

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

V Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V

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

numbers 488200 and 498200

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

V 0910 Added Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

V 0911 Added Bulletin No. 2017-07 2018-01 SF 133/Schedule P 1

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

V

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

number 435100

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

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

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

V

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

number 435100

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

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

V

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

number 411900

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

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

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

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

V

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

number 411900

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

V

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

number 411900

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

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

V

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

number 411900

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 22

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

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

numbers 404200 and 414100

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

V

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

number 414300

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

V

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

numbers 404200 and 414100

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

V

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

number 414300

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

V

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

numbers 414600 and 415900

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

V

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

number 403200

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

V

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

number 403200

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

V

1700

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

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

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

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

V

1800

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

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

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

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

V

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

435100

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 23

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

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

488200 and 498200

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

V

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

numbers 487100 and 497100

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

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

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

V

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

numbers 487100 and 497100

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

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

V

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

488200 and 498200

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

V

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

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

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

V

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

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

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

V

4052

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

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

487200, and 497200

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

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

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

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

V

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

488200 and 498200

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

V

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

488200 and 498200

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

V

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

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

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

V

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

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

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

V

4142

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

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

487200, and 497200

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

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

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

V Footnote
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 24

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Deleted exception for TAS 075 20162016 0344 Bulletin No. 2017-07 2018-01 VAL 2

VII Edits

Edit Number

VII 4 (old) Deleted Bulletin No. 2017-07 2018-01 EDIT 2

VII 4 (new) Replaced by Edit 994; Set to be fatal for periods 10, 11 and 12 Bulletin No. 2017-07 2018-01 EDIT 2

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

VII 49 Removed BETC "RS"; Set to be fatal for all of FY 18 Bulletin No. 2017-07 2018-01 EDIT 2

VII 50 Removed USSGL account 310600 and BETCs "RS", "SW", "SWYE", and 

"SWYERV"; Set to be fatal for all of FY 18

Bulletin No. 2017-07 2018-01 EDIT 2

VII 994(old) Added USSGL 135990 Ending to the left side and USSGL 439500 Ending to the 

right side. Removed USSGL 413600 Beginning from the right side.

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 25

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 994(old) Modified edit set-up so it applies to Account Type Code "EXPND" only Bulletin No. 2017-07 2018-01 EDIT 2

VII 994(old) Renumbered as Edit 4; Modified title, description, and labels. Bulletin No. 2017-07 2018-01 EDIT 2

Bulletin No. 2017-06

Part 1 Fiscal 2017

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

I USSGL Chart of Accounts:

Bulletin No. 2017-06 2017-09 COA 11

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

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

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

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

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

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

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

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

I 415900 Revised Bulletin No. 2017-06 2017-09 COA 1

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

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

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

I 462091 Added Bulletin No. 2017-06 2017-09 COA 11

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

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

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

II USSGL Accounts and Definitions:

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

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

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

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

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

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

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

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

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

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

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

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

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

II 462091 Added Bulletin No. 2017-06 2017-09 DEF 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 26

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

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

III USSGL Account Transactions:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

III H430 Added Bulletin No. 2017-06 2017-09 TC 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 27

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

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

III H438 Added Bulletin No. 2017-06 2017-09 TC 11

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

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

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

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

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

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

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

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

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

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

IV 462091 Added Bulletin No. 2017-06 2017-09 ATT TBL 11
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 28

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 531000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

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

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

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

IV 591910 Added Bulletin No. 2017-06 2017-09 ATT TBL 12

IV 599000 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

IV 599100 Revised Exchange Nonexchange Code attribute domain values from "T/X" to 

"E/T/X"

Bulletin No. 2017-06 2017-09 ATT TBL 13

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

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

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

Nonexchange Code attribute domain values "T/X"

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

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

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

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

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

Nonexchange Code attribute domain values "T/X"

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

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

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

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

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

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

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

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

"F/G" to "F"

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

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

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

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

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

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 29

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 BS 4

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

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

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

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 BS 4

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

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

Bulletin No. 2017-06 2017-09 BS 4

Statement of Net Cost:

V Line

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

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

Bulletin No. 2017-06 2017-09 SNC 4

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

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

Bulletin No. 2017-06 2017-09 SNC 4

V 1 Revised USSGL account 729090 Exchange Nonexchange Code attribute domain 

value to "X"

Bulletin No. 2017-06 2017-09 SNC 11

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

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

Bulletin No. 2017-06 2017-09 SNC 4

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

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

Bulletin No. 2017-06 2017-09 SNC 4

V 2 Revised USSGL account 719090 Exchange Nonexchange Code attribute domain 

value to "X"

Bulletin No. 2017-06 2017-09 SNC 11

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

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

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 30

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2017-06 2017-09 SNC 4

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

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

Bulletin No. 2017-06 2017-09 SNC 4

V 7 Deleted USSGL account 729090 Bulletin No. 2017-06 2017-09 SNC 11

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

V 6 Revised USSGL account 531000 Exchange Nonexchange Code attribute domain 

values from "T to "E/T"

Bulletin No. 2017-06 2017-09 SCNP 13

V 9 Deleted USSGL account 711200 Bulletin No. 2017-06 2017-09 SCNP 4

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

V 13 Deleted USSGL account 711200 Bulletin No. 2017-06 2017-09 SCNP 4

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

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

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

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

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

V Footnote

V None SBR

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

V Column
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 31

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SF 133/Schedule P

V Line

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

V

1100 Added USSGL account 411900 with SF 133 TAS Status attribute domain value "E" 

and GTAS Fund Type Code attribute domain value "EG"

Bulletin No. 2017-06 2017-09 SF 133/Schedule P 1

V 1800 Added USSGL account 426800 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 16

V

2170

Revised GTAS Fund Type Code attribute domain values from 

"EC/EG/EM/EP/ER/ES/ET" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 

498200

Bulletin No. 2017-06 2017-09 SF 133/Schedule P 2

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

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

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

V 5112 Added USSGL account 119333 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V 5113 Added USSGL accounts 119306, 119307, 119309 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

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

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

V 5116 Added USSGL account 462091 Bulletin No. 2017-06 2017-09 SF 133/Schedule P 11

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

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

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

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

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

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

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

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

"G/Z" to "Z"

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 32

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

"G/Z" to "Z"

Bulletin No. 2017-06 2017-09 RBS 4

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

"G/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

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

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

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

"F/Z" to "F"

Bulletin No. 2017-06 2017-09 RBS 4

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

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

Bulletin No. 2017-06 2017-09 RBS 4

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

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

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

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

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

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

VI 7.8 (new) Deleted USSGL accounts 633000 and 721100 Bulletin No. 2017-06 2017-09 RSNC 4

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 33

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

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

"X"

Bulletin No. 2017-06 2017-09 RSNC 11

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

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

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

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

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

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

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

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

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

599100

Bulletin No. 2017-06 2017-09 RSOCNP 11,13

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

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

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

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

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

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

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

721200 and 729000

Bulletin No. 2017-06 2017-09 RSOCNP 4

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

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

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

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

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

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

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

VI 7.20 Revised calculation "This line is calculated. Equals sum of lines 7.1 through 7.19." Bulletin No. 2017-06 2017-09 RSOCNP 4

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

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

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

account 579000; Deleted USSGL account 579100

Bulletin No. 2017-06 2017-09 RSOCNP 4

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

USSGL accounts 599000 and 599100

Bulletin No. 2017-06 2017-09 RSOCNP 13

VI 8.8 Revised line title Bulletin No. 2017-06 2017-09 RSOCNP 12
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 34

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 10 Revised calculation "This line is calculated. Equals sum of lines 4, 5.9, 6.5, 7.20, 

8.11, and 9."

Bulletin No. 2017-06 2017-09 RSOCNP 4

VI Footnote

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

VII Validations and Edits 

VII Validations

Validation Number

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

VII 32E Added pass exception for TAS 075 20162016 0344 Bulletin No. 2017-06 2017-06 VAL 7

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

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

VII 35 Revised description and error message to say "General Fund of the U.S. 

Government"

Bulletin No. 2017-06 2017-09 VAL 2

VII 35E Revised description and error message to say "General Fund of the U.S. 

Government"

Bulletin No. 2017-06 2017-09 VAL 2

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

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

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

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

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

VII 65E Added pass exception for Fund Family 075 0344 Bulletin No. 2017-06 2017-06 VAL 7

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

account 412800

Bulletin No. 2017-06 2017-06 VAL 7

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

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

Revised description and error message

Bulletin No. 2017-06 2017-09 VAL 9

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

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

domain value of "Z"

Bulletin No. 2017-06 2017-09 VAL 9

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

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

VII Edits

Edit Number

VII 3 Added USSGL accounts 429590 and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

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

VII 21 Added closing groups for USSGLs 429590 and 462091; Added USSGL 426800 to 

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

to closing group 420190.

Bulletin No. 2017-06 2017-09 EDIT 9

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 35

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

VII 24 Added USSGLs 411991, 411992, 411993, 411994, 426800, 429590, 435190 and 

462091

Bulletin No. 2017-06 2017-09 EDIT 9

VII 43 Revised Bulletin No. 2017-06 2017-09 EDIT 2

VII 44 Converted to a Reclassified Balance Sheet check of Assets vs. Liabilities and Net 

Position

Bulletin No. 2017-06 2017-09 EDIT 2

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

591910 to closing group 331000; Deleted closing group 119300.

Bulletin No. 2017-06 2017-09 EDIT 9

VII 46 Added USSGLs 411991, 411992, 426800, 435190, 462090, and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

VII 47 Added USSGLs 411991, 411992, 426800, 429590, 435190, 462090, and 462091 Bulletin No. 2017-06 2017-09 EDIT 9

VII 49 Swapped with Edit 490 Bulletin No. 2017-06 2017-09 EDIT 2

VII 50 Swapped with Edit 500 Bulletin No. 2017-06 2017-09 EDIT 2

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

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

VII 490 Swapped with Edit 49 Bulletin No. 2017-06 2017-09 EDIT 2

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

VII 500 Swapped with Edit 50 Bulletin No. 2017-06 2017-09 EDIT 2

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

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

VII 994 Added USSGLs 119090, 135090, and 439701; Deleted USSGL 119300 Bulletin No. 2017-06 2017-09 EDIT 9

Bulletin No. 2017-06

Part 2 Fiscal 2018

I USSGL Chart of Accounts:

I 151600 Added Bulletin No. 2017-06 2018-01 COA 20

II USSGL Accounts and Definitions:

II 151600 Added Bulletin No. 2017-06 2018-01 DEF 20

III USSGL Account Transactions:

III B402 Revised Bulletin No. 2017-06 2018-01 TC 20

B406 Revised Bulletin No. 2017-06 2018-01 TC 20

B604 Revised Bulletin No. 2017-06 2018-01 TC 20

C132 Revised Bulletin No. 2017-06 2018-01 TC 20

C134 Revised Bulletin No. 2017-06 2018-01 TC 20
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 36

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

C414 Revised Bulletin No. 2017-06 2018-01 TC 20

C644 Revised Bulletin No. 2017-06 2018-01 TC 20

C646 Revised Bulletin No. 2017-06 2018-01 TC 20

C648 Revised Bulletin No. 2017-06 2018-01 TC 20

D102 Revised Bulletin No. 2017-06 2018-01 TC 20

D106 Revised Bulletin No. 2017-06 2018-01 TC 20

D107 Revised Bulletin No. 2017-06 2018-01 TC 20

D108 Revised Bulletin No. 2017-06 2018-01 TC 20

D110 Revised Bulletin No. 2017-06 2018-01 TC 20

D126 Revised Bulletin No. 2017-06 2018-01 TC 20

D134 Revised Bulletin No. 2017-06 2018-01 TC 20

D306 Revised Bulletin No. 2017-06 2018-01 TC 20

D310 Revised Bulletin No. 2017-06 2018-01 TC 20

D418 Revised Bulletin No. 2017-06 2018-01 TC 20

D514 Revised Bulletin No. 2017-06 2018-01 TC 20

D545 Added Bulletin No. 2017-06 2018-01 TC 20

E510 Revised Bulletin No. 2017-06 2018-01 TC 20

E602 Revised Bulletin No. 2017-06 2018-01 TC 20

E606 Revised Bulletin No. 2017-06 2018-01 TC 20

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

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

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

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

USSGL

IV 151600 Added Bulletin No. 2017-06 2018-01 ATT TBL 20

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V 12 Added USSGL account 151600 Bulletin No. 2017-06 2018-01 BS 20

V Footnote

V None BS
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 37

March 2018

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

V Line

V SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V SF 133/Schedule P

V Footnote

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

Summary of Changes

(Consolidated)

Bulletin No. 2018-04 38

March 2018

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

VI Line

VI 2.4 Added USSGL account 151600 Bulletin No. 2017-06 2018-01 RBS 20

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

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

VII 88 Created validation to restrict the use of USSGL 151600 to DoD Bulletin No. 2017-06 2018-01 VAL 9

VII 88E Created pass exceptions for AIDs 017, 021, 057, 096, and 097 Bulletin No. 2017-06 2018-01 VAL 9

VII Edits

Edit Number

VII 22 Added USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9

VII 23 Added USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9

VII 45 Added closing group for USSGL 151600 Bulletin No. 2017-06 2018-01 EDIT 9
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04

 39

March 2018

Bulletin No. 2018-04

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 Updates to C-TAS.

4 This change was due to a change to Appendix 7 of the TFM 2-4700.

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

6 Annual update to incorporate new Fiscal Years in GTAS.

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

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

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

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

11 This change is needed for International Monetary Fund reporting. 

12 This change is needed for the General Fund reporting.

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

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

15 Change needed to allow correct C-TAS reporting.

16 This is needed for Exchange Stabilization Fund.

17 Revised domain values to add next fiscal year.

18 To resolve elimination issues due to the purchase of assets.

19 Revised due to updates to Direct Loans and Loan Guarantee Credit Reform Case Scenarios.

20 This new USSGL account is needed for DOD to account for Operating Materials and Supplies in Development.
U.S. Standard General Ledger

Summary of Changes

(Consolidated)

Bulletin No. 2018-04

 40

March 2018

Bulletin No. 2018-04

21 Change needed for nonfiduciary deposit funds.

22 Change needed to better align description with transaction.

23 To remove all GTAS Fund Types assigned to USSGL account 153200 except DF to support Edit 1 .

24 Change needed to account for TAS with an exception to Validation 83 (Limited use of 439700 with Authority Type "B" and/or Fund Type "EP").

25 Change needed to resolve edit issues related to the inclusion of seized cash in CARS FBWT .

26 Created to help resolve issues related to custodial activity reporting.

27 Revised due to updates to Upward Downward Adjustment Scenario.

28 Repurposing of the Program Indicator Attribute to the Disaster Emergency Fund Indicator Attribute for use by OMB to track specific disaster spending appropriations.

29 Updating Disaster Emergency Fund Indicator Attribute Domain Values per OMB guidance.

30 Created in conjunction with Main Account 3601 to resolve custodial reporting issue for DHS and DoD.

31 Change done in conjunction with the restructured ACB/PRC module in GTAS effective FY18 Pd05.