Bulletin No. 2019-02

Bulletin No. 2019-02

To: Heads of Government Departments, Agencies, and Others Concerned Subject: Change to Bulletin No. 2018-05, U.S. Standard General Ledger (USSGL) -- A Treasury Financial Manual (TFM) Supplement 1. Purpose--This Bulletin notifies agencies that Part 1 and Part 2 of the USSGL has been revised for Fiscal Year (FY) 2018 and FY 2019. 2. Summary of Changes--The Summary of Changes identifies specific revisions made to the USSGL. 3. Changes by Part/Section/File Part 1--FY 2018 Reporting changes to files in Sections V, VI, and VII: Section V: Crosswalks to Standard External Reports for FY 2018 GTAS Reporting OMB Form and Content:

Statement of Budgetary Resources SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule Section VI: Crosswalks to Reclassified Statements for FY 2018 Reporting Reclassified Statement of Operations and Changes in Net Position Section VII: GTAS Validations and Edits for FY 2018 Reporting Validation Detail Edit Summary Edit Detail Closing Edits Part 2--FY 2019 Reporting changes to files in Sections I, II, III, IV, V, VI, and VII: Section I: Chart of accounts Section II: Accounts and Definitions

Page 1 of 2

Section III: Account Transactions

Transaction Listing Transactions T-Accounts

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

USSGL Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2019 GTAS Reporting

OMB Form and Content:

Balance Sheet Statement of Net Cost Statement of Changes in Net Position Statement of Budgetary Resources SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2019 Reporting

Reclassified Statement of Net Cost Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2019 Reporting

Validation Summary Validation Detail Edit Summary Edit Detail Closing Edits

4. Effective Date

Part 1 and Part 2 requirements are effective immediately 5. Inquiries

Direct questions concerning this Bulletin to your agency's USSGL Board representative or:

Jaime M. Saling Director, Financial Reports and Advisory Division Fiscal Accounting Bureau of the Fiscal Service PO Box 1328 Parkersburg, WV 26106-1328 Telephone: 304-480-6485 Fax: 304-480-5176

Date: December 20, 2018

Page 2 of 2

U.S. Standard General Ledger Summary of Changes (Consolidated)

Section Item Changed

Change

Bulletin No. 2019-02 Part 1 Fiscal 2018

I

USSGL Chart of Accounts:

I

None

II

USSGL Accounts and Definitions:

II

None

III

USSGL Account Transactions:

III

None

IV

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV

None

IV

USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV

None

USSGL

IV

None

V

USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V

Column

V

None

V

Line

V

None

Statement of Net Cost:

V

Line

V

None

V

Footnote

V

None

Statement of Changes in Net Position

V

Line

V

None

Bulletin No. 2019-02 1

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

Additional Information

COA DEF TC ADR ATT TBL ATT TBL

BS BS SNC SNC SCNP

December 2018

Section V V

Item Changed Footnote None

Statement of Custodial Activity:

V

Line

V

None

V

Footnote

V

None

Statement of Budgetary Resources:

V

Column

V

None

Line

V

1051

V

1051

V

1980

V

1980

Change

U.S. Standard General Ledger Summary of Changes (Consolidated)

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

SCNP

SCA SCA

SBR

Added USSGL accounts 413400 and 414400 with TAS Status attribute domain

Bulletin No. 2019-02 2018-12 SBR

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

"E" and no footnote; Added USSGL accounts 414700, 415200, 415901, 419000,

435500, 435600, 435700, 439600, 439801 and 439900; Added footnote 3 to USSGL

account 426800

Deleted USSGL accounts 415300, 429500 and 436000 with Begin End Indicator Bulletin No. 2019-02 2018-12 SBR

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

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

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

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

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

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

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

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

Added USSGL accounts 411601, 413400, 414400, 414700, 415200, 415901, 432000, 435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900,

Bulletin No. 2019-02 2018-12 SBR

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

435000 with TAS Status attribute domain value "E" and no footnote; Added USSGL accounts 415300, 415901, 426800, 436000, 439401, 439801 with footnote 3; Added USSGL accounts 429500 and 436000 with footnote 1

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

Additional Information

2, 4 2, 4

4 4

V

Footnote

V

None

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

V

Column

V

None

Bulletin No. 2019-02 2

SBR SF 133/Schedule P

December 2018

Section Item Changed

Change

U.S. Standard General Ledger Summary of Changes (Consolidated)

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

Additional Information

V

Line

V

1020

V

1038

V

1080

V

1098

Deleted USSGL account 438500

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

1

Revised USSGL account 438500 Debit Credit Indicator attribute domain value from Bulletin No. 2019-02 2018-04 SF 133/Schedule P

1

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

"K"

Deleted USSGL account 438500

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

1

Revised USSGL account 438500 Debit Credit Indicator attribute domain value from Bulletin No. 2019-02 2018-04 SF 133/Schedule P

1

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

"K"

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

8.4

Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL Bulletin No. 2019-02 2018-11 RSOCNP

2

account 599000

VI

Footnote

VI

RSOCNP

VII

Validations and Edits

VII

Validations

Validation Number

VII

32E

Updated the exception list

Bulletin No. 2019-02 2018-12 VAL

6

Bulletin No. 2019-02 3

December 2018

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