Bulletin No. 2020-08

Bulletin No. 2020-08

To: Heads of Government Departments, Agencies, and Others Concerned Subject: Changes to 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 have been revised for Fiscal Year (FY) 2019 and FY 2020. 2. Summary of Changes--The Summary of Changes identifies specific revisions made to the USSGL. 3. Changes by Part/Section/File Part 1--FY 2019 Reporting changes to files in Sections IV, V, and VII: Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting

USSGL Account Attribute Definition Report USSGL Attribute Table Section V: Crosswalks to Standard External Reports for FY 2019 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 VII: GTAS Validations and Edits for FY 2019 Reporting Validation Summary Validation Detail Edit Detail Part 2--FY 2020 Reporting changes to files includes Sections III, IV, V, and VII: Section III: Account Transactions Transactions

Page 1 of 2

Transaction Listing T-Accounts Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting USSGL Account Attribute Definition Report USSGL Attribute Table Section V: Crosswalks to Standard External Reports for FY 2020 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 VII: GTAS Validations and Edits for FY 2020 Reporting Validation Detail 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 19, 2019

Page 2 of 2

Section Item Changed

Bulletin No. 2020-08 Part 1 Fiscal 2019

I

USSGL Chart of Accounts:

I

None

II

USSGL Accounts and Definitions:

II

None

III

USSGL Account Transactions:

Change

U.S. Standard General Ledger Summary of Changes

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

Additional Information

COA DEF

IV

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV

Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and Bulletin No. 2020-08 2019-11 ADR

1

Emergency Item 5" to "F - Emergency PL 116-26"

IV

Added attribute domain value "I - Disaster and Emergency Item 9"

Bulletin No. 2020-08 2019-11 ADR

1

IV

Added attribute domain value "J - Disaster and Emergency Item 10"

Bulletin No. 2020-08 2019-11 ADR

1

IV

USSGL Proprietary and Budgetary Account Attribute Table:

IV

Attribute

IV

DEFC

Revised Disaster Emergency Fund Code attribute domain value from "F - Disaster and Bulletin No. 2020-08 2019-11 ATT TBL

1

Emergency Item 5" to "F - Emergency PL 116-26"

IV

DEFC

Added attribute domain value "I - Disaster and Emergency Item 9"

Bulletin No. 2020-08 2019-11 ATT TBL

1

IV

DEFC

Added attribute domain value "J - Disaster and Emergency Item 10"

Bulletin No. 2020-08 2019-11 ATT TBL

1

IV

Authority Type Code

Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100, Bulletin No. 2020-08 2019-11 ATT TBL

1

417200, and 417300.

USSGL

IV

415100

IV

415200

IV

417590

IV

417690

IV

435000

IV

435190

IV

438500

IV

438500

IV

439190

Revised Reimbursable Flag attribute domain value from "D" to "D/R"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised Reimbursable Flag attribute domain value from "D" to "D/R"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised Reimbursable Flag attribute domain value from "D" to "D/R"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Revised TAS Status Code attribute domain value from "E" to "U/E"; Revised TAS Bulletin No. 2020-08 2019-11 ATT TBL

1

Status Transitioning Code attribute domain value from "K" to "X/K/N"; Revised

GTAS Fund Type Code attribute domain value from "EG" to "EG/ET"

Revised GTAS Fund Type Code attribute domain value from "EG/ET" to

Bulletin No. 2020-08 2019-12 ATT TBL

1

"EG/ER/ES/ET"

Revised BEA Category Indicator Flag attribute domain value from "D" to "D/M"

Bulletin No. 2020-08 2019-12 ATT TBL

1

Bulletin No. 2020-08 1

December 2019

Section V V V V

Item Changed

Change

USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

None

V

Line

V

None

V

Statement of Net Cost:

V

Line

V

None

V

Footnote

V

None

V

Statement of Changes in Net Position

V

Line

V

None

V

Footnote

V

None

V

Statement of Custodial Activity:

V

Line

V

U.S. Standard General Ledger Summary of Changes

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

Additional Information

BS BS

SNC SNC

SCNP SCNP

SCA

V

Footnote

V

None

SCA

V

Statement of Budgetary Resources:

V

Column

V

None

SBR

V

Line

V

1051

V

1051

V

1290

V

1890

Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100, 417200 Bulletin No. 2020-08

and 417300

Added USSGL account 438500 with Fund Type attribute domain value "ER/ES"

Bulletin No. 2020-08

Added Authority Type Code attribute domain value "P" to USSGL accounts 417100, 417200 Bulletin No. 2020-08

and 417300

Added Authority Type Code attribute domain value "S" to USSGL accounts 417100, 417200 Bulletin No. 2020-08

and 417300

2019-11

2019-12 2019-11

2019-11

SBR

SBR SBR

SBR

V

Footnote

Bulletin No. 2020-08 2

1 1 1 1

December 2019

U.S. Standard General Ledger Summary of Changes

Section Item Changed

V

None

Change

Bulletin No.

Effective Reporting USSGL TFM Period SECTION

SBR

Additional Information

V

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

V

Column

V

None

SF 133/Schedule P

V

Line

V

1000

V

1010

V

1011

V

1020

V

1022

V

1029

V

1035

V

1038

V

1038

V

1060

V

1080

V

1100

V

1102

V

1103

V

1120

V

1121

V

1203

V

1220

Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100 and Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

417200

Added USSGL account 419000 with BEA Category Code attribute domain value "M" and Fund Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

Type attribute domain value "EP"

Revised Reimbursable Flag attribute domain value from "D" to "R" for USSGL account 419000 Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

with Fund Type attribute domain value "EP"

Added USSGL account 413700 with BEA Category Code "D"; Added Authority Type attribute Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

domain value "P/S" to USSGL accounts 417100, 417200, and 417300 ; Revised TAS Status

Transitioning Code attribute domain value from "N" to "X/N" for USSGL account 426600 with

Fund Type attribute domain value "EG"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

Added USSGL account 415200 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

Added USSGL account 435000 with Reimbursable Flag attribute domain value "R"

Added footnote 5 to USSGL account 439501

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

Added USSGL account 438500 with Fund Type attribute domain value "ET"; Add USSGL Acct

438500 with Authority Type "S", BEA Cat "D", TAS Status "U", with Fund Type "EG"

Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

Added USSGL account 438500 with Fund Type attribute domain value "ER/ES"

Added Authority Type Code attribute domain value "P/S" to USSGL account 417100

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

Added Authority Type Code attribute domain value "P/S" to USSGL accounts 417100 and Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

417300

Added USSGL account 439100 with "E" TAS Status; Added USSGL account 411900 with

Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

Debit/Credit Indicator attribute domain value "C"

Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

438400

Revised Debit/Credit Indicator attribute domain value from "D" to "D/C" for USSGL account Bulletin No. 2020-08 2019-12 SF 133/Schedule P

1

438400

Added Authority Type Code attribute domain value "P" to USSGL accounts 417200 and

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

417300

Added Authority Type Code attribute domain value "P" to USSGL accounts 417100 and

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

417300

Added Authority Type Code attribute domain value "P" to USSGL accounts 417100, 417200 Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

and 417300

Added Authority Type Code attribute domain value "P" to USSGL accounts 417200 and

Bulletin No. 2020-08 2019-11 SF 133/Schedule P

1

417300

Bulletin No. 2020-08 3

December 2019

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