u.s. government standard general ledger · 2014-11-04 · u.s. government . standard general ledger...

U.S. GOVERNMENT STANDARD GENERAL LEDGER

Treasury Financial Manual (TFM) Supplement No. S2

S2 12-03 August 2012

Part 1 -- Fiscal 2012 Reporting

Revised by TFM Bulletin No. 2013-02 (October 2012)

U.S. Standard General Ledger Advisory Division Bureau of the Fiscal Service

This page was intentionally left blank.

Transmittal Letter No. S2 12-03 Volume I

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: U.S. Government Standard General Ledger Treasury Financial

Manual (TFM) Supplement (USSGL)

1. Purpose

This transmittal letter (T/L) revises the USSGL and replaces all previous amendments.

2. Rescission

T/L No. S2 12-03 rescinds T/L No. S2 12-02 USSGL, dated March 30, 2012.

3. Explanation of Updates

T/L No. S2 12-03 USSGL includes three parts:

Part 1, effective fiscal 2012, updates Part 1 of the March 2012 USSGL for fiscal 2012

reporting.


reporting.


reporting.

See the table below for further details.

T/L No.

S2 12-03

USSGL

(July 2012)

For

Reporting

Year

Updates

T/L No. S2 12-02

USSGL

(March 2012)

FMS System Used Effective Date

Part 1 2012 Part 1 for fiscal

2012 reporting

Federal Agency Centralized

Trial-Balance System (FACTS)

I and II

Immediately


2012 reporting

FACTS I and II October 1, 2012


2013 reporting

Governmentwide Treasury

Account Symbol Adjusted Trial

Balance System (GTAS)

implementation testing

GTAS testing,

Immediately

Production,

October 1, 2013

2

4. Overall Changes to the USSGL

T/L S2 12-03 USSGL includes the following overall changes:

Part 1 – Fiscal 2012

Revised


Revised


GTAS environment

Implements six-digit USSGL account numbers

Summary of Changes—The Summary of Changes identifies specific changes made to the

USSGL. The summary heading “consolidated” refers to all changes to date for fiscal 2012.

5. Changes by Part/Section

Part 1—Fiscal 2012 reporting includes Sections I through VI:

Section I: Chart of Accounts—This section includes USSGL accounts that are required for

fiscal 2012 reporting.—Revised

Section II: Accounts and Definitions—This section includes USSGL accounts that are

required for fiscal 2012 reporting.—Revised

Section III: Account Transactions—This section provides transactions for USSGL accounts

effective October 1, 2011, for fiscal 2012 reporting.—Revised

Section IV: Account Attributes for USSGL Proprietary Accounts and FACTS II

Reporting—This section describes USSGL account attributes. It also displays the USSGL

account attributes used with each USSGL account for the Federal Agency Centralized Trial-

Balance System (FACTS) I and FACTS II for fiscal 2012 reporting.—Revised

Section V: Crosswalks to Standard External Reports for Fiscal 2012 Reporting—This

section provides fiscal 2012 reporting requirements for USSGL accounts that crosswalk to the

following reports:

Office of Management and Budget (OMB)—SF 133: Report on Budget Execution and

Budgetary Resources and the Budget Program and Financing (P&F) Schedule (combined

crosswalk)—Revised

FMS 2108: Yearend Closing Statement—No changes

OMB Form and Content— Balance Sheet, Statement of Net Cost, Statement of Changes in

Net Position, Statement of Custodial Activity, and Statement of Budgetary Resources—

Revised

3

Section VI: Crosswalks – Reclassified Statements for Fiscal 2012 Reporting—This section

includes crosswalks for use in fiscal 2012.

Reclassified Balance Sheet—Revised

Reclassified Statement of Net Cost—Revised

Reclassified Statement of Changes in Net Position—Revised

Part 2—Fiscal 2013 reporting includes Sections I through V:

Section I: Chart of Accounts—This section includes USSGL accounts that are required for


Section II: Accounts and Definitions—This section includes USSGL accounts that are

required for fiscal 2013 reporting.—Revised



Section IV: Account Attributes for USSGL Proprietary Accounts and FACTS II


account attributes used with each USSGL account for the Federal Agency Centralized Trial-

Balance System (FACTS) I and FACTS II for fiscal 2013 reporting.—Revised



following reports:

Office of Management and Budget (OMB)—SF 133: Report on Budget Execution and

Budgetary Resources and the Budget Program and Financing (P&F) Schedule (combined

crosswalk)—Revised

FMS 2108: Yearend Closing Statement—Revised

OMB Form and Content: Balance Sheet, Statement of Net Cost, Statement of Changes in Net

Position, Statement of Custodial Activity, and Statement of Budgetary Resources—Revised

Part 3—Fiscal 2014 GTAS implementation testing reporting includes Sections I through VII:

Section I: Chart of Accounts—This section includes USSGL accounts required for fiscal

2014 reporting. Accounts added or revised are in bold typeface.—Revised

Section II: Accounts and Definitions—This section includes USSGL accounts required for




4

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account


account attributes used with each USSGL account for fiscal 2014 reporting.—Revised



following reports:

Office of Management and Budget (OMB) SF 133: Report on Budget Execution and

Budgetary Resources—Revised

OMB Budget Program and Financing (P&F) Schedule—Revised

FMS 2108: Yearend Closing Statement—Revised

OMB Form and Content: Balance Sheet, Statement of Net Cost, Statement of Changes in Net

Position, Statement of Custodial Activity, and Statement of Budgetary Resources—Revised

Section VI: Crosswalks – Reclassified Statements for Fiscal 2014 Reporting—This section

includes crosswalks for use in fiscal 2014.—Revised

Section VII: Edits and Validations for Fiscal 2014 Reporting—This section includes required

edits and validations for GTAS reporting for use in fiscal 2014.—Added

6. Effective Date

Part 1 requirements, for fiscal 2012, are effective immediately.

Part 2 requirements, for fiscal 2013, are effective October 1, 2012.

Part 3 requirements, for fiscal 2014 GTAS implementation testing, are effective for GTAS

implementation testing immediately and for production effective,October 1, 2013.

7. References

Memorandum for all CFOs and Deputy CFOs, “Extended Testing Schedule for Government-

wide Treasury Account Symbol (GTAS) System,” dated July 13, 2012.

TFM Volume I, Bulletin No. 2012-07: Fiscal 2014 Implementation of the Six-Digit U.S.

Government Standard General Ledger (USSGL) Account Number Code Structure.

TFM Volume I, Part 2, Chapter 4200, “Agency Reporting on Unexpended Balances of Appropriations

and Funds (Federal Agencies’ Centralized Trial-Balance System II, FMS 2108: Year-End Closing

Statement),” dated July 11, 2011. See the TFM Web site at

http://www.fms.treas.gov/tfm/vol1/v1p2c420.pdf.

TFM Volume I, Part 2, Chapter 4700, “Agency Reporting Requirements for the Financial

Report of the United States Government,” dated May 15, 2012. See the TFM Web site at

http://www.fms.treas.gov/tfm/vol1/v1p2c470.pdf.

5

OMB Circular No. A-11 Revised, Transmittal Memorandum No. 85,

dated August 18, 2011. See the OMB Web site at

http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/2011_letter.

pdf.

OMB Circular No. A-11, “Preparation, Submission, and Execution of the Budget,”

dated August 2011, revised November 10, 2011. See the OMB Web site at

http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/a_11_2011.

pdf.

OMB Circular No. A-136, “Financial Reporting Requirements” (Form and Content), dated October

27, 2011. See the OMB Web site at http://www.whitehouse.gov/sites/default/files/omb/assets/omb/

circulars/a136/a136_revised_2011.pdf.

8. Inquiries

Direct questions concerning this transmittal letter to the agency’s USSGL Board representative or

contact the USSGL Advisory Division staff at:

USSGL Advisory Division

Governmentwide Accounting

Financial Management Service

Department of the Treasury

Prince George’s Metro Center II

3700 East-West Highway

Hyattsville, MD 20782

Telephone: 202-874-9980

See the USSGL Web site at http://www.fms.treas.gov/ussgl/contacts.html for the USSGL Advisory

Division staff and agency USSGL Board representatives contact information.

Date: August 13, 2012 David A. Lebryk

Commissioner

Bulletin No. 2013-02 Volume I

Retention: October 31, 2013

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: Change to Transmittal Letter No. S2 12-03, U.S. Government Standard General

Ledger Treasury Financial Manual (TFM) Supplement (USSGL)

1. Purpose

This TFM bulletin notifies agencies that the following Part I crosswalks available at

http://www.fms.treas.gov/ussgl/index.html have been revised for fiscal 2012:

Section IV, USSGL Account Attributes Required for FACTS II Reporting of Detailed

Financial Information;

Section V, SF 133: Report on Budget Execution and Budgetary Resources and the Budget

Program and Financing (P&F) Schedule (combined crosswalk);

Section V, FMS 2108: Yearend Closing Statement;

Section V, Statement of Net Cost;

Section VI, Reclassified Balance Sheet.

2. Summary of Changes

USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information

Added USSGL account 1190, “Other Cash.”

FMS 2108: Yearend Closing Bulletin

Unexpended Balances:

Column 6, “For Treasury Appropriation Fund Symbols With Imprest Funds”: Added USSGL

accounts 1190, “Other Cash”; 1193, “International Monetary Fund Assets – Reserve Position”;

and 1194, “Exchange Stabilization Fund Assets – Holdings of Special Drawing Rights.”

2

Bulletin No. 2013-02

Footnote 2:

Added Authorization Indicators 961, “Reserve Position”; and 965, “Holdings of Special Drawing

Rights.”

Budget Program and Financing (P&F) Schedule

Line 1950: Deleted USSGL account 4350, “Canceled Authority.”

Line 1954: Deleted USSGL account 4350, “Canceled Authority.”

Line 5010: Added USSGL accounts 1205, “Foreign Currency Denominated Equivalent Assets”;

1209, “Uninvested Foreign Currency”; 1670, “Foreign Investments”; 1671, “Discount on Foreign

Investments”; 1672, “Premium on Foreign Investments”; and 1679, “Foreign Exchange Rate

Revalue Adjustments – Investments.”

Line 5011: Added USSGL accounts 1205, “Foreign Currency Denominated Equivalent Assets”;

1209, “Uninvested Foreign Currency”; 1670, “Foreign Investments”; 1671, “Discount on Foreign

Investments”; 1672, “Premium on Foreign Investments”; and 1679, “Foreign Exchange Rate

Revalue Adjustments – Investments.”

Line 5082: Added USSGL account 4128, “Amounts Appropriated From Specific Invested

TAFS – Transfers-In.”

Statement of Net Cost

Line 1: Deleted duplicate USSGL account 6338, “Remuneration Interest.”

Reclassified Balance Sheet

Line 2.8: Added USSGL accounts 1660, “Beneficial Interest in Trust”; and 1661, “Market

Adjustment – Beneficial Interest in Trust”;

Line 2.9: Deleted USSGL accounts 1660, “Beneficial Interest in Trust”; and 1661, “Market

Adjustment – Beneficial Interest in Trust”;

Line 6.10: Added Federal/NonFederal attribute domain value “N” for USSGL account 2410,

“Liability for Clearing Accounts”;

Footnote 11: Revised.

3. Effective Date

This bulletin is effective immediately.

3

Bulletin No. 2013-02

4. Inquiries

Direct questions concerning this bulletin to the agency’s USSGL Board representative or contact the

USSGL Advisory Division staff at:

USSGL Advisory Division

Accounting Systems and Standards Directorate

Governmentwide Accounting

Financial Management Service

Department of the Treasury

Prince George’s Metro Center II

3700 East-West Highway

Hyattsville, MD 20782

Telephone: 202-874-9980

Date: October 11, 2012 David A. Lebryk Commissioner

U.S. Government Standard General LedgerSummary of Changes

(Consolidated)

Section Item Changed Change TFM ReleaseReporting FY

Financial Statement or Report

Bulletin 2013 -08Part 3 GTAS Implementation Testing for fiscal 2014I USSGL Chart of Accounts:I None

II USSGL Accounts and Definitions:II None

III USSGL Account Transactions:III None

IV USSGL Account Attributes:IV USSGL Account Attribute Definition Report:IV None

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV AttributeIV None

Account

IV 403200

Revised Financing Account Code attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank; Revised GTAS fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET"

Bulletin No. 2013-08 2014 ATT TBL

IV 403400Revised Financing Account Code attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank


IV 413000 Revised TAS Status Code attribute domain values from "U/E" to "U" Bulletin No. 2013-08 2014 ATT TBLIV 413600 Revised TAS Status Code attribute domain values from "U/E" to "U" Bulletin No. 2013-08 2014 ATT TBLIV 413700 Revised TAS Status Code attribute domain values from "U/E" to "U" Bulletin No. 2013-08 2014 ATT TBLIV 413900 Revised TAS Status Code attribute domain values from "U/E" to "U" Bulletin No. 2013-08 2014 ATT TBL

IV 414000

Revised Financing Account Code attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank; Revised GTAS fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP"


IV 414900 Revised TAS Status Code attriubte domain values from "U/E" to "U" Bulletin No. 2013-08 2014 ATT TBL

IV 415700Revised Financing Account Code attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank


IV 438700Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET"


IV 438800Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET"


Bulletin No. 2013-08 1 May 2013


(Consolidated)



IV 439800Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER" to "EG/EP/ER/ES"


IV 532500 Revised Exchange Nonexchange attribute domain values from "T/X" to "X" Bulletin No. 2013-08 2014 ATT TBL

V USSGL Crosswalks to Standard External Reports: SF 133: Report on Budget Execution and Budgetary Resources:

ColumnV None

LineV

1000Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 413700, 413900, & 414900 Bulletin No. 2013-08 2014 SF 133

V1000

Revised Year of Budget Authority Indicator attribute domain values from "NEW" to "BAL/NEW" for USSGL account 415300 Bulletin No. 2013-08 2014 SF 133

V1000

Added a row for TAS Status Code attribute domain value "E" with GTAS Fund Type Code attribute domain of "ET" for USSGL account 438400 Bulletin No. 2013-08 2014 SF 133

V1000

Revised GTAS Fund Type Code attribute domain values from "ES/ET" to "ES" for USSGL account 439700 Bulletin No. 2013-08 2014 SF 133

V1000

Revised GTAS Fund Type Code attribute domain values from "EG" to "EG/ET" for USSGL account 439700 Bulletin No. 2013-08 2014 SF 133

V

1020

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 414000; Revised GTAS fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP" for USSGL account 414000; Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438700; Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438800 Bulletin No. 2013-08 2014 SF 133

V1020

Added a row for GTAS Fund Type Code attribute domain value "ES" with BEA Category attribute domain of "D" for USSGL account 412400 Bulletin No. 2013-08 2014 SF 133

V1020

Revised GTAS Fund Type Code attribute domain values from "ES/ET" to "ET" with BEA Category attribute domain of "D/M" for USSGL account 412400 Bulletin No. 2013-08 2014 SF 133

V1020

Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 413000 & 413700 Bulletin No. 2013-08 2014 SF 133

V1020

Added a row for GTAS Fund Type Code attribute domain value "ES" with Prior Year Adjustment Code attribute domain of "P" for USSGL account 439800 Bulletin No. 2013-08 2014 SF 133

V1101

Revised GTAS Fund Type Code attribute domain values from "ET" to "ES/ET" for USSGL account 412600 Bulletin No. 2013-08 2014 SF 133

V1131

Revised BEA Category Indicator attribute domain from "M" to "D" for USSGL account 439300 Bulletin No. 2013-08 2014 SF 133



(Consolidated)



V1132

Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438700 Bulletin No. 2013-08 2014 SF 133

V1133


V1134

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 439500 Bulletin No. 2013-08 2014 SF 133

V1134

Deleted GTAS Fund Type Code attribute domain value "EG" from USSGL account 439700 Bulletin No. 2013-08 2014 SF 133

V1135


V

1139

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 414000; Revised GTAS fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP" for USSGL account 414000 Bulletin No. 2013-08 2014 SF 133

V1150


V1151

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 416000, 416500, and 418300 Bulletin No. 2013-08 2014 SF 133

V1152


V1174


V1200

Revised BEA Category Indicator attribute domain from "D/M" to "M" for USSGL account 412500 Bulletin No. 2013-08 2014 SF 133

V1200


V1201

Add row with GTAS Fund Type Code "ES" and TAS Status Code "U" for USSGL account 412700 Bulletin No. 2013-08 2014 SF 133

V1203


V 1230 Deleted USSGL account 439700 Bulletin No. 2013-08 2014 SF 133V

1232Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL accounts 438200 and 438300 Bulletin No. 2013-08 2014 SF 133

V1232

Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL accounts 438700 & 438800 Bulletin No. 2013-08 2014 SF 133

V1236

Revised Financing Account Code attribute domain from "D/G/N" to "N" where GTAS Fund Type Code attribute domains are "ES/ET" for USSGL account 414600 Bulletin No. 2013-08 2014 SF 133

V

1239


V1273




(Consolidated)



V1300

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 404200, 414100, and 414300 Bulletin No. 2013-08 2014 SF 133

V1330


V1421

Revised GTAS Fund Type Code attribute domain value from "Blank" to "EP/ER" for USSGL account 414200 Bulletin No. 2013-08 2014 SF 133

V

1500

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 403200; Revised GTAS Fund Type Code attribute domain values from"EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 403200 Bulletin No. 2013-08 2014 SF 133

V

1500

Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL accounts 413100 and 413300 Bulletin No. 2013-08 2014 SF 133

V1510

Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 413700 Beginning and Ending Bulletin No. 2013-08 2014 SF 133

V1511


V

1520


V1522

Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 439500 Bulletin No. 2013-08 2014 SF 133

V1522


V1530


V1530


V1531


V1531


V

1600

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 403200; Revised GTAS Fund Type Code attribute domain values from"EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 403200 Bulletin No. 2013-08 2014 SF 133

V

1600


V1610


V1611




(Consolidated)



V

1620


V1622


V1622


V1630


V1630


V1631


V1631


V

1700

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014 SF 133

V

1701Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422100, 422500, 425100, 428300, 428500, 428600, and 428700 Bulletin No. 2013-08 2014 SF 133

V1720


V1725


V1726


V

1728


V1740

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 406000, 407000, 421000, and 421500 Bulletin No. 2013-08 2014 SF 133

V1741


V1742


V

1827


V1841

Revised Financing Account Code attribute domain values from "N" to "D/G/N" for USSGL account 418300 Bulletin No. 2013-08 2014 SF 133



(Consolidated)



V2001

Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL accounts 480200, 488200, 490200, and 498200 Bulletin No. 2013-08 2014 SF 133

V2002


V2003


V2101


V2102


V2103


V2403

Revised Prior Year Adjustment Code attribute domain values from "X" to "B/P/X" for USSGL account 445000 Bulletin No. 2013-08 2014 SF 133

V2501


V2503


V2504


V3010


V3020

Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL accounts 480200, 488200, and 490200 Bulletin No. 2013-08 2014 SF 133

V 3020 Revised Debit Credit Indicator for USSGL accounts 480200, 488200, and 490200 Bulletin No. 2013-08 2014 SF 133V

3041Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 487100 and 497100 Bulletin No. 2013-08 2014 SF 133

V


V

4030

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 425500, 427100, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014 SF 133

V

4033

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 426100, 426200, 426300, 426400, 426500, 426600, and 497200 Bulletin No. 2013-08 2014 SF 133

V4034

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 426000 and 426700 Bulletin No. 2013-08 2014 SF 133

V




(Consolidated)



V


V4053

Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 404700, 406000, 407000, 416000, 421000, and 421500 Bulletin No. 2013-08 2014 SF 133

V4053

Revised BEA Category Indicator attribute domain values from "D/M" to "D" for USSGL accounts 406000, 407000, 421000, and 421500 Bulletin No. 2013-08 2014 SF 133

V4053

Revised Debit Credit Indicator. Debits need to be added and credits subtracted for USSGL accounts 406000, 407000, 421000, and 421500 Bulletin No. 2013-08 2014 SF 133

V


V4143


Program and Financing (P&F) Schedule: Column

V None

LineV 0900 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for

USSGL accounts 480200, 488200, 490200, and 498200 Bulletin No. 2013-08 2014P&F

V 1000 Revised Authority Type Code attribute domain values from "D/P" to "D/P/S" for USSGL account 438400 Bulletin No. 2013-08 2014

P&F

V 1000 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to "EG/ES/ET" for USSGL account 439700 Bulletin No. 2013-08 2014

P&F

V 1020 Added a row for GTAS Fund Type Code attribute domain value "ES" with BEA Category Indicator attribute domain of "D" for USSGL account 412400 Bulletin No. 2013-08 2014

P&F

V 1020 Revised GTAS Fund Type Code attribute domain values from "ES/ET" to "ET" with BEA Category Indicator attribute domain of "D/M" for USSGL account 412400 Bulletin No. 2013-08 2014

P&F

V 1020 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 414000 Bulletin No. 2013-08 2014

P&F

V 1020 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP" for USSGL account 414000 Bulletin No. 2013-08 2014

P&F

V 1020 Revised BEA Category Indicator attribute domain of "D" to "D/M" for USSGL account 435500 Bulletin No. 2013-08 2014

P&F

V 1020 Added a row for GTAS Fund Type Code attribute domain value "ES" with Prior Year Adjustment Code attribute domain of "P" for USSGL account 439800 Bulletin No. 2013-08 2014

P&F

V 1020 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL accounts 438700 & 438800 Bulletin No. 2013-08 2014

P&F

V 1029 Revised BEA Category Indicator attribute domain of "D" to "D/M" for USSGL account 435600 Bulletin No. 2013-08 2014

P&F



(Consolidated)



V 1101 Revised GTAS Fund Type Code attribute domain values from "ET" to "ES/ET" for USSGL account 412600 Bulletin No. 2013-08 2014

P&F

V 1132 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438700 Bulletin No. 2013-08 2014

P&F

V 1133 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438800 Bulletin No. 2013-08 2014

P&F


P&F

V 1134 Revised GTAS Fund Type Code attribute domain values from "EG/ES/ET" to "ES/ET" for USSGL account 439700 Bulletin No. 2013-08 2014

P&F


P&F

V 1139 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 414000; Revised GTAS Fund Type Code attribute domain values from"EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP" for USSGL account 414000 Bulletin No. 2013-08 2014

P&F

V 1174 Revised GTAS Fund Type attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438200 Bulletin No. 2013-08 2014

P&F

V 1200 Revised BEA Category Indicator attribute domain from "D/M" to "M" for USSGL account 412500 Bulletin No. 2013-08 2014

P&F


P&F

V 1201 Revised GTAS Fund Type Code attribute domain from "ET" to "ES/ET" for USSGL account 412700 Bulletin No. 2013-08 2014

P&F


P&F

V 1230

Delete USSGL Account 439700 Bulletin No. 2013-08 2014

P&F

V 1232Revised GTAS Fund Type attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL accounts 438200 and 438300 Bulletin No. 2013-08 2014

P&F

V 1232 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL accounts 438700 & 438800 Bulletin No. 2013-08 2014

P&F

V 1236 Revised Financing Account Code attribute domain from "D/G/N" to "N" for USSGL account 414600 Bulletin No. 2013-08 2014

P&F


P&F

V 1273 Revised GTAS Fund Type attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "ES/ET" for USSGL account 438200 Bulletin No. 2013-08 2014

P&F

V 1300 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 414100 and 414300 Bulletin No. 2013-08 2014

P&F

V 1421 Added a row for GTAS Fund Type attribute domain values "EG/EP/ER/TR" with Financing Account attribute domain "N" for USSGL account 414200 Bulletin No. 2013-08 2014

P&F



(Consolidated)



V 1421 Revised GTAS Fund Type attribute domain values from "EG/EP/ER/ES/ET/TR" to "EP/ER" for USSGL account 414200 Bulletin No. 2013-08 2014

P&F

V 1500 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL accounts 413100 and 413300 Bulletin No. 2013-08 2014

P&F


P&F

V 1522 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 439500 Bulletin No. 2013-08 2014

P&F


P&F


P&F


P&F

V 1622 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 439500 Bulletin No. 2013-08 2014

P&F


P&F

V 1700 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014

P&F

V 1701Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422100, 422500, 425100, 428300, 428500, 428600, and 428700 Bulletin No. 2013-08 2014

P&F


P&F


P&F


P&F


P&F


P&F

V 1940 Revised Availability Time Indicator attribute domain values from "A" to "A/S" for USSGL accounts 470000 and 472000 Bulletin No. 2013-08 2014

P&F



(Consolidated)



V 1941 Revised Availability Time Indicator attribute domain values from "A" to "A/S" for USSGL accounts 461000, 462000, 470000 and 472000 Bulletin No. 2013-08 2014

P&F

V 1951 Revised Debit Credit Indicator for USSGL accounts 442000, 443000, 445000, 451000, 461000, 462000, 463000, 470000, and 472000 Bulletin No. 2013-08 2014

P&F

V 1952 Deleted USSGL accounts, 413600, 413700, 413900 & 414900 Bulletin No. 2013-08 2014 P&FV 3010 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for

USSGL accounts 480200, 488200, 490200, and 498200 Bulletin No. 2013-08 2014P&F

V 3020 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL accounts 480200, 488200, and 490200 Bulletin No. 2013-08 2014 P&F

V 3020 Revised Debit Credit Indicator for USSGL accounts 480200, 488200, and 490200 Bulletin No. 2013-08 2014 P&FV 3041 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for

USSGL accounts 487100 and 497100 Bulletin No. 2013-08 2014 P&FV 3071 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for

USSGL accounts 422100, 422500, 425100, 428300, 428500, 428600, and 428700Bulletin No. 2013-08 2014 P&F

V 4030 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 425500, 427100, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014 P&F

V 4033 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 426100, 426200, 426300, 426400, 426500, 426600, and 497200 Bulletin No. 2013-08 2014 P&F

V 4034 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 426000 and 426700 Bulletin No. 2013-08 2014 P&F

V 4050 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422100, 422500, 425100, 428300, 428500, 428600, and 428700

Bulletin No. 2013-08 2014 P&FV 4052 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for

USSGL accounts 422200, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014 P&F

V 4142 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 422200, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427500, 427600, 427700, 487200, and 497200 Bulletin No. 2013-08 2014 P&F

V 5090 Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER/TR" to "EG/EP/ER" for USSGL account 438400 Bulletin No. 2013-08 2014 P&F

V 5091 Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER/TR" to "EG/EP/ER" for USSGL account 438400 Bulletin No. 2013-08 2014 P&F

FMS 2108: Yearend Closing Statement:

Column V None

Unexpended Balances, Investments, and Imprest Funds for Fiscal 2014 Reporting



(Consolidated)



Balance Sheet:Line

V None

FootnoteV None

Statement of Net Cost: LineV None

FootnoteV None

Statement of Changes in Net Position: LineV None

FootnoteV None

Statement of Budgetary Resources: ColumnV None

LineNone

VI USSGL Crosswalks to Reclassified Statements: Reclassified Balance Sheet:

LineVI None

FootnoteVI None

Reclassified Statement of Net Cost: LineVI None

Footnote



(Consolidated)



VI None

Reclassified Statement of Changes in Net Position LineVI None

FootnoteVI None

VII Validations and Edits for Fiscal 2014 ReportingValidationsValidation Number

VII 21E Added Treasury Account Fund Symbol 096X3123; Deleted Treasury Account Fund Symbol 096X3122 Bulletin No. 2013-08

2014 VAL

VII 34 Deleted Trading Partner Main Account Code attribute requirement for FY2014 Bulletin No. 2013-08 2014 VALVII 35 Deleted Trading Partner Main Account Code attribute requirement for FY2014 Bulletin No. 2013-08 2014 VALVII 44 Added USSGL Account 414900 Bulletin No. 2013-08 2014 VAL

EditsEdit Number

VII 21 Added USSGL Account 439700 to close into USSGL 439700; Deleted USSGL Account 439700 from closing into USSGL Account 445000 Bulletin No. 2013-08

2014 EDITS

VII 22 Added USSGL Accounts 125000, 198000, 201000, and 320000 Bulletin No. 2013-08 2014 EDITSVII 23 Added USSGL Accounts 125000, 198000, 201000, 320000, 320100, 571000, and

771000 Bulletin No. 2013-082014 EDITS

Bulletin 2013 -07Part 3 GTAS Implementation Testing for fiscal 2014I USSGL Chart of Accounts:I None



IV USSGL Account Attributes:IV USSGL Account Attribute Definition Report:



(Consolidated)



IV None


IV AttributeIV None

AccountIV None

V USSGL Crosswalks to Standard External Reports: SF 133: Report on Budget Execution and Budgetary Resources:

ColumnV None

LineV 1000 Added Financing Account Code attribute domain values of "D/G" with Year of Budget

Authority Indicator attribute domain value of "Blank" for USSGL account 480200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGLaccount 480200

Bulletin 2013-07 2014 133

V 1020Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL accounts 480200, 488200, 490200, & 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGL accounts 480200 & 490200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain value of "BAL" for USSGL accounts 488200 & 498200

Bulletin 2013-07 2014 133

V 2501 Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL accounts 480200 Beginning and Ending, 488200, 490200, & 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGL accounts 480200 Beginning and Ending, 488200, 490200, & 498200

Bulletin 2013-07 2014 133

V 2502 Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL accounts 480200 Beginning and Ending, 488200, 490200, & 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGL accounts 480200 Beginning and Ending, 488200, 490200, & 498200

Bulletin 2013-07 2014 133



(Consolidated)



V 3020 Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL account 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain value of "BAL" for USSGL account 498200

Bulletin 2013-07 2014 133

V 4010 Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain value of "NEW" for USSGL accounts 480200 Beginning and Ending & 490200

Bulletin 2013-07 2014 133

V 4011 Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain value of "BAL" for USSGL accounts 480200 Beginning and Ending, 488200, 490200 & 498200

Bulletin 2013-07 2014 133


V None

LineV 1000 Added Financing Account Code attribute domain values of "D/G" with Year of Budget

Authority Indicator attribute domain value of "Blank" for USSGL account 480200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGLaccount 480200

Bulletin 2013-07 2014 P&F

V 1020Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL accounts 480200, 488200, 490200, & 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL/NEW" for USSGL accounts 480200 & 490200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain value of "BAL" for USSGL accounts 488200 & 498200


V 3020 Added Financing Account Code attribute domain values of "D/G" with Year of Budget Authority Indicator attribute domain value of "Blank" for USSGL account 498200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL" for USSGL account 498200


V 4010 Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "NEW" for USSGL accounts 480200 Beginning and Ending & 490200


V 4011 Revised Financing Account Code attribute domain values from "D/G/N" to "N" with Year of Budget Authority Indicator attribute domain values of "BAL" for USSGL accounts 480200 Beginning and Ending, 488200, 490200 & 498200





(Consolidated)



Column V None

Balance Sheet:Line

V None

FootnoteV None


FootnoteV None


FootnoteV None


Line


LineVI None

FootnoteVI None





(Consolidated)



Footnote VI None


Footnote VI None


VII 23E Added Pass Rules to allow a Borrowing Source Code domain value of "Blank" for USSGL accounts 439200 and 439300 when Authority Type Code domain value is "C,D,E,F,P,R,and S"

Bulletin 2013-07 2014 VAL

VII 44 Revised the Description and Error Message Bulletin 2013-07 2014 VAL

EditsEdit Number

VII 25 Revised the Edit Detail Bulletin 2013-07 2014 EDITS

Bulletin 2013 - 06Part 3 GTAS Implementation Testing for fiscal 2014I USSGL Chart of Accounts:I None



IV USSGL Account Attributes: USSGL Proprietary Account Attribute Definition Report:

Attribute



(Consolidated)



IV Borrowing Source Code Revised domain values from "F/P/T" to "F/P/T/Blank" Bulletin 2013-06 2014 ADRIV Budgetary Proprietary Code Revised definition Bulletin 2013-06 2014 ADR

IV Trading Partner Agency Identifier

Revised domain values from "Blank/###" to "###" Bulletin 2013-06 2014 ADR


AttributeNone

Account

IV 411100Revised Financing Account Indicator attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank

Bulletin 2013-06 2014 ATT TBL

IV 411200Revised Financing Account Indicator attribute domain values from "D/G/N" to "N"; Revised Credit Cohort Year attribute domain values from "1992-2014" to blank


IV 412200 Revised BEA Category Indicator attribute domain values from "D/M" to "M" Bulletin 2013-06 2014 ATT TBL

IV 413200Revised TAS Status Code attribute domain values from "U/E" to "U"; Revised TAS Status Transitioning Code attribute domain values from "N" to "K/N"


IV 413900 Revised GTAS Fund Type attribute domain values from "ET" to "EG/EP/ER/ET" Bulletin 2013-06 2014 ATT TBLIV 414000 Revised Authority Type Code attribute domain values from "B/P/S" to "P/S" Bulletin 2013-06 2014 ATT TBLIV 416600 Revised TAS Status Code attribute domain values from "U/E" to "U" Bulletin 2013-06 2014 ATT TBL

IV 417200Revised TAS Status Code attribute domain values from "U/E" to "U"; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N"


IV 417600Revised TAS Status Transitioning Code attribute domain values from "X/N" to "X/K/N"


IV 419600 Revised Debit Credit Indicator attribute domain values from "D/C" to "D" Bulletin 2013-06 2014 ATT TBLIV 419700 Revised Debit Credit Indicator attribute domain values from "D/C" to "C" Bulletin 2013-06 2014 ATT TBL

IV 429500

Revised TAS Status Code attribute domain values from "U/E" to "U"; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N"; Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to "EP"


IV 438400Revised GTAS Fund Type Code attribute domain values from "EG/EP/ER/ES/ET" to EG/EP/ER/ES/ET/TR"


IV 439200 Revised Borrow Source attribute domain values from "F/T/P" to "blank/F/T/P" Bulletin 2013-06 2014 ATT TBLIV 439300 Revised Borrow Source attribute domain values from "F/T/P" to "blank/F/T/P" Bulletin 2013-06 2014 ATT TBL

IV 439800Revised TAS Status Code attribute domain values from "U/E" to "U"; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N"


IV 490800Revised Apportionment Category B Code attribute domain value "###" to blank; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N".


V USSGL Crosswalks to Standard External Reports:



(Consolidated)



SF 133: Report on Budget Execution and Budgetary Resources: Column

V None Bulletin 2013-06 2014 133

LineV 1000

Revised GTAS Fund Type attribute domain values from "EG/EP/ER/ES/ET" to "EG/EP/ER/ES/ET/TR" for USSGL account 438400; Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 416600 & 417200; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL accounts 417200 & 439800; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL accounts 429500 & 490800; Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised GTAS Fund Type attribute domain value from "ET" to "EG/EP/ER/ET" for USSGL Account 413900.

Bulletin 2013-06 2014 133

V 1010 Revised Debit Credit Indicator attribute domain values from "D/C" to "C" for USSGL account 419700

Bulletin 2013-06 2014 133

V 1011 Revised Debit Credit Indicator attribute domain values from "D/C" to "D" for USSGL account 419600

Bulletin 2013-06 2014 133

V 1020 Add rows for USSGL accounts 439200 and 439300, with Borrowing Source attribute domain value "Blank"; Revised Authority Type attribute domain values from "B/C/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL accounts 439200 and 439300 ; Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised Debit Credit Indicator attribute domain values from "D/C" to "C" for USSGL account 419700; Revised Debit Credit Indicator attribute domain values from "D/C" to "D" for USSGL account 419600; Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200; Revised Fund Type attribute domain value from "EG/EP/ER/ES/ET" to "EG/EP/ER/ES/ET/TR" for USSGL account 438400; Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 413200, 416600 & 417200; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL accounts 417200 & 439800; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL accounts 429500 & 490800

Bulletin 2013-06 2014 133

V 1026 Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 429500

Bulletin 2013-06 2014 133



(Consolidated)



V 1100 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200

Bulletin 2013-06 2014 133

V 1120 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 416600 & 417200; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL account 417200

Bulletin 2013-06 2014 133

V 1121 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL account 416600

Bulletin 2013-06 2014 133

V 1130 Revised Borrowing Source attribute domain values from "F/P/T" to "Blank" for USSGLaccount 439200

Bulletin 2013-06 2014 133

V 1131 Add row for USSGL account 439300, with Borrowing Source attribute domain value "Blank"; Revised Authority Type attribute domain values from "B/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL account 439300

Bulletin 2013-06 2014 133

V 1170 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL account 411100

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 1200 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200

Bulletin 2013-06 2014 133

V 1220 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL accounts 416600 & 417200; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL account 417200

Bulletin 2013-06 2014 133

V 1221 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL account 416600

Bulletin 2013-06 2014 133

V 1230 Add row for USSGL account 439300, with Borrowing Source attribute domain value "Blank"; Revised Borrowing Source attribute domain values from "F/P/T" to "Blank" for USSGL account 439200; Revised Authority Type attribute domain values from "B/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL account 439300

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 1520 Revised Borrowing Source attribute domain values from "F/P/T" to "Blank" for USSGLaccounts 439200 and 439300

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 1702 Revised GTAS Fund Type attribute domain value from "EG/EP/ER/ET" to "EG/EP/ER/ET/TR" for USSGL account 438400

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133



(Consolidated)



V 1725 Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL account 439800

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 1810 Revised TAS Status Code attribute domain values from "U/E" to "U" for USSGL account 417200; Revised TAS Status Transitioning Code attribute domain values from "X/K/N" to "K/N" for USSGL account 417200

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 2001 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 490800; Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin 2013-06 2014 133

V 2002 Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 2102 Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 2501 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 490800

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133

V 3010 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 490800; Revised SF133 Year of BA attribute domain value from "NEW" to "BAL/NEW" for USSGL account 490200; Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, 490200, and 498200; Revised GTAS Fund Type attribute domain value from "EC/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 490100

Bulletin 2013-06 2014 133



(Consolidated)



V 3020 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 490800; Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, and 490200

Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


Bulletin 2013-06 2014 133


V None Bulletin 2013-06 2014 P&F

LineV 0900 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for

USSGL account 490800; Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, 490200, and 498200


V 1000 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised GTAS Fund Type attribute domain value from "EG/EP/ER/ES/ET" to "EG/EP/ER/ES/ET/TR" for USSGL account 438400; Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL accounts 417200, 429500 & 439800; Revised GTAS Fund Type attribute domain value from "ET" to "EG/EP/ER/ET" for USSGL account 413900




(Consolidated)



V 1020 Add rows for USSGL accounts 439200 and 439300, with Borrowing Source attribute domain value "Blank"; Revised Authority Type attribute domain values from "B/C/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL accounts 439200 and 439300; Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200; Revised GTAS Fund Type attribute domain value from "EG/EP/ER/ES/ET" to "EG/EP/ER/ES/ET/TR" for USSGL account 438400; Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL accounts 417200, 429500, 490800


V 1026 Revised GTAS Fund Type Code attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR" to "EP" for USSGL account 429500; Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 429500


V 1100 Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200






V 1131 Add row for USSGL account 439300, with Borrowing Source attribute domain value "Blank"; Revised Authority Type attribute domain values from "B/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL account 439300






V 1200 Revised BEA Category Indicator attribute domain values from "D/M" to "M" for USSGL account 412200; Revised Financing Account Code attribute domain values from "D/G/N" to "N" for USSGL accounts 411100 & 411200




V 1230 Add row for USSGL account 439300, with Borrowing Source attribute domain value "Blank"; Revised Borrowing Source attribute domain values from "F/P/T" to "Blank" for USSGL account 439200; Revised Authority Type attribute domain values from "B/D/P/R/S" to “B” with Borrowing Source attribute domain values “F/P/T” for USSGL account 439300








(Consolidated)



















V 1952 Deleted USSGL accounts 416600, 417200; Revised GTAS Fund Type attribute domain values from "ET" to "EG/EP/ER/ET for USSGL account 413900




V 3020 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 490800; Revised GTAS Fund Type attribute domain value from "EP" to "EP/ER" with Financing Account attribute domain values "D/G" for USSGL accounts 480200, 488200, and 490200










V 5090 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 439800; Revised GTAS Fund Type attribute domain value from "EG/EP/ER/ET" to "EG/EP/ER/ET/TR" for USSGL account 438400


V 5091 Revised TAS Status Transitioning Code attribute domain values from "X/N" to "N" for USSGL account 439800; Revised GTAS Fund Type attribute domain value from "EG/EP/ER" to "EG/EP/ER/TR" for USSGL account 438400




(Consolidated)




Column V 2 Deleted USSGL account 119000 Bulletin 2013-06 2014 FMS 2108V 5 Deleted Borrow Source attribute domain values “F/P/T” from USSGL accounts 439200

and 439300Bulletin 2013-06 2014 FMS 2108


Bulletin 2013-06 2014 FMS 2108


Bulletin 2013-06 2014 FMS 2108

Balance Sheet:Line

V None

FootnoteV None


FootnoteV None


FootnoteV None


Line


LineVI None




(Consolidated)



FootnoteVI None


Footnote VI None


Footnote VI None


VII 23E Deleted lines that would cause an agency to Fail if Borrowing Source was left Blank. The only reason a Borrowing Source of Blank should Fail is if the Authority Type is B (Borrowing Authority). All other Authority Types (C,D,E,F,P,R,and S) should Pass if Borrowing Source is blank.

Bulletin 2013-06 2014 VAL

EditsEdit Number

VII 59 Added following Trading Partner and Main to USSGL account 214100: 011 1499; 012 1499; 013 1499; 014 1499; 019 1499; 027 1499; 036 1499; 068 1499; 069 1499; 070 1499; 071 1499; 072 1499; 073 1400; 075 1499; 083 1499; 086 1499; 089 1499; 091 1499; 097 1499, 020 1338; 020 1360; 020 1363; 020 1408; 020 1413; 020 1417; 020 1418; 020 1433 and 020 1495

Bulletin 2013-06 2014 EDITS

VII 60 Added following Trading Partner and Main to USSGL account 251000: 011 1499; 012 1499; 013 1499; 014 1499; 019 1499; 027 1499; 036 1499; 068 1499; 069 1499; 070 1499; 071 1499; 072 1499; 073 1400; 075 1499; 083 1499; 086 1499; 089 1499; 091 1499; 097 1499, 020 1338; 020 1360; 020 1363; 020 1408; 020 1413; 020 1417; 020 1418; 020 1433 and 020 1495; Also added USSGL 251100 and included the following Trading Partner and Main accounts: 020 1401; 020 1495; 020 1418; 020 1413; 020 1497; 020 1417; 020 1350; 020 1433; 020 1351; 020 1360 and 020 1338




(Consolidated)



VII 61 Added following Trading Partner and Main to USSGL account 631000: 011 1499; 012 1499; 013 1499; 014 1499; 019 1499; 027 1499; 036 1499; 068 1499; 069 1499; 070 1499; 071 1499; 072 1499; 073 1400; 075 1499; 083 1499; 086 1499; 089 1499; 091 1499; 097 1499, 020 1338; 020 1360; 020 1363; 020 1408; 020 1413; 020 1417; 020 1418; 020 1433 and 020 1495; Also added USSGL 711200 and 721200 and included the following Trading Partner and Main accounts: 020 1401; 020 1495; 020 1418; 020 1413; 020 1497; 020 1417; 020 1350; 020 1433; 020 1351; 020 1360 and 020 1338


Bulletin 2013 - 05Part 2 Fiscal 2013

I USSGL Chart of Accounts:I 2533 Revised normal balance Bulletin 2013-05 2013 COA

II USSGL Accounts and Definitions:II 2533 Revised normal balance and definition Bulletin 2013-05 2013 DEF


IV USSGL Account Attributes: USSGL Proprietary Account Attribute Definition Report:

None

IV USSGL Proprietary Account Attribute Table:IV 2400 Revised Federal/Nonfederal Code attribute domain value from "Y" to "N" Bulletin 2013-05 2013 PROP TBLIV 2534 Added attribute domain value "Y" to Federal NonFederal Indicator, Trading Partner

and Covered NotCovered Code attributesBulletin 2013-05 2013 PROP TBL

IV FACTS II - Attribute Definition Report:None

IV FACTS II USSGL Account Attribute Table:IV 1190 Added Bulletin 2013-05 2013 ATT TBLIV 1342 Deleted Bulletin 2013-05 2013 ATT TBLIV 1612 Deleted Bulletin 2013-05 2013 ATT TBLIV 1613 Deleted Bulletin 2013-05 2013 ATT TBLIV 4060 Added Apportionment Category Attribute Bulletin 2013-05 2013 ATT TBLIV 4070 Added Apportionment Category Attribute Bulletin 2013-05 2013 ATT TBL



(Consolidated)



IV 4210 Added Apportionment Category Attribute Bulletin 2013-05 2013 ATT TBLIV 4310 Added Apportionment Category Attribute; Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBL

IV 4420 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4430 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4450 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4510 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4590 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4610 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4620 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4630 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4650 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4690 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBLIV 4700 Deleted Apportionment Category Attribute; Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBL

IV 4720 Deleted BEA Category Indicator Attribute Bulletin 2013-05 2013 ATT TBL

V USSGL Crosswalks to Standard External Reports: SF 133: Report on Budget Execution and Budgetary Resources, and Schedule P: Program and Financing (P&F):

ColumnV P&F TAFS Status Added Bulletin 2013-05 2013 P&F

LineV 1010 Added Debit Function Indicator attribute domain value "+" for USSGL account 4197;

Added Credit Function Indicator attribute domain value "-" for USSGL account 4197Bulletin 2013-05 2013 133

V 1011 Added Debit Function Indicator attribute domain value "+" for USSGL account 4196; Added Credit Function Indicator attribute domain value "-" for USSGL account 4196

Bulletin 2013-05 2013 133

V 1020 Added Debit Function Indicator attribute domain value "+" for USSGL account 4196; Added Credit Function Indicator attribute domain value "-" for USSGL account 4196; Added Debit Function Indicator attribute domain value "+" for USSGL account 4197; Added Credit Function Indicator attribute domain value "-" for USSGL account 4197

Bulletin 2013-05 2013 133

V 1950 Deleted USSGL account 4350 Bulletin 2013-05 2013 P&FV 1954 Deleted USSGL account 4350 Bulletin 2013-05 2013 P&FV 2501 Deleted Apportionment Category attribute domain value "A/B" for USSGL account

4700Bulletin 2013-05 2013 P&F

V 4011 Added Additional Information "1" for USSGL account 490800; Deleted Additional Information "4" for USSGL account 490800

Bulletin 2013-05 2013 133/P&F

V 5010 Added USSGL accounts 1205, 1209, 1670, 1671, 1672, and 1679 Bulletin 2013-05 2013 P&FV 5011 Added USSGL accounts 1205, 1209, 1670, 1671, 1672, and 1679 Bulletin 2013-05 2013 P&FV 5082 Added USSGL account 4128 Bulletin 2013-05 2013 P&F



(Consolidated)


Financial Statement or Re

u.s. government standard general ledger · 2014-11-04 · u.s. government . standard general ledger...

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