U.S. GOVERNMENT STANDARD GENERAL LEDGER · PDF fileSubject: U.S. Government Standard General Ledger (USSGL) 1. Purpose ... IV DFI Reimbursable Flag Added T/L S2 09-02 2010 FACTSII

U.S. GOVERNMENT STANDARD GENERAL LEDGER

Supplement No. S2 Treasury Financial Manual S2 09-02 August 2009

Revised by I TFM Bulletin No. 2010-04

Part 1 and Part 2--Fiscal 2009 and 2010 Reporting

U.S. Standard General Ledger Division Financial Management Service

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Bulletin No. 2010-04 Volume I

Retention: December 31, 2010

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

Subject: Changes to Treasury Financial Manual (TFM) Transmittal Letter No. S2 09-02, U.S. Government Standard General Ledger (USSGL), for Fiscal 2009 and 2010

1. Purpose

This TFM bulletin provides revisions to USSGL crosswalks in TFM Transmittal Letter No. S2 09-02, dated August 2009. The USSGL crosswalks posted on the USSGL Web site have been updated to include these changes.

2. Changes to USSGL TFM S2 09-02

The following attachments are included with this bulletin:

Attachment 1USSGL TFM S2 09-02, Revised by TFM Volume I, Bulletin No. 2010-04, Summary of Changes.

Attachment 2Revised Budget Program and Financing (P&F) Schedule Prior-Year Actual Column for Fiscal 2009 Reporting

Attachment 3Revised Federal Agencies Central Trial Balance System (FACTS II) for Fiscal 2010 Reporting.

Attachment 4Revised SF 133: Report on Budget Execution and Budgetary Resources for Fiscal 2010 Reporting.

3. Reference

Office of Management and Budget (OMB) Circular No. A-11, Preparation, Submission, and Execution of the Budget, dated August 7, 2009 (revised by Memorandum for Users of OMB Circular No. A-11, dated November 16, 2009). See the OMB Web site at http://www.whitehouse.gov/omb/circulars_a11_current_year_a11_toc.

4. Effective Date

This bulletin is effective immediately.

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Bulletin No. 2010-04

5. Inquiries

Direct questions concerning this bulletin to the agencys USSGL Board representative or:

U.S. Standard General Ledger Division Accounting Systems and Standards Directorate Governmentwide Accounting Financial Management Service Department of the Treasury Prince Georges Metro Center II 3700 East-West Highway Hyattsville, MD 20782 Telephone: 202-874-9980

Date: December 4, 2009 David A. Lebryk Commissioner Attachments

Attachment 1 Page 1 of 3

Bulletin No. 2010-04

Attachment 1 Page 2 of 3

Attachment 1 Page 3 of 3

Bulletin No. 2010-04

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Transmittal Letter No. S2 09-02 Volume I To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Government Standard General Ledger (USSGL) 1. Purpose

This transmittal letter revises the USSGL. It replaces all previous amendments.

2. Changes to the USSGL

Summary of ChangesThe Summary of Changes identifies specific changes made to the USSGL document. The summary heading consolidated refers to all changes to date for fiscal 2009 and 2010.

Part 1Fiscal 2009 reporting includes Sections I through VI:

Section I: Chart of AccountsThis section includes USSGL accounts required for fiscal 2009 reporting. No changes. Section II: Accounts and DefinitionsThis section includes USSGL accounts required for fiscal 2009 reporting.No changes. Section III: Account TransactionsThis section provides transactions for USSGL accounts effective October 1, 2008, for fiscal 2009 reporting.No changes.

Section IV: USSGL Account AttributesThis 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 2009 reportingRevised.

Section V: USSGL Crosswalks to Standard External ReportsThis section provides fiscal 2009 reporting requirements for USSGL accounts that crosswalk to the following reports:

SF 133: Report on Budget Execution and Budgetary Resources and Statement of Budgetary

ResourcesNo changes. FMS 2108: Yearend Closing StatementNo changes.

Office of Management and Budget (OMB) Budget Program and Financing (P&F) Schedule Prior-

Year Actual ColumnRevised.

OMB Form and Content: Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Custodial ActivityNo changes.

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Section VI: USSGL Crosswalks Reclassified StatementsThis section includes crosswalks for use in fiscal 2009.

Reclassified Balance SheetNo changes. Reclassified Statement of Net CostNo changes. Reclassified Statement of Changes in Net PositionNo changes.

Part 2Fiscal 2010 reporting includes Sections I through V:

Section I: Chart of AccountsThis section includes USSGL accounts required for fiscal 2010 reporting. Accounts added or revised are in bold typeface. Refer to the Summary of Changes for USSGL accounts that have been deleted from the Chart of Accounts.No changes. Section II: Accounts and DefinitionsThis section includes USSGL accounts required for fiscal 2010 reporting.Revised. Section III: Account TransactionsThis section provides transactions for USSGL accounts effective October 1, 2009, for fiscal 2010 reportingRevised.

Section IV: USSGL Account AttributesThis 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 2010 reporting. The title of the Fiscal 2010 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information table has been changed to Fiscal 2010 USSGL Proprietary Account Attributes Required for Reporting of Detailed Financial InformationRevised.

Section V: USSGL Crosswalks to Standard External ReportsThis section provides fiscal 2010 reporting requirements for USSGL accounts that crosswalk to the following reports:

SF 133: Report on Budget Execution and Budgetary ResourcesRevised.

FMS 2108: Yearend Closing StatementNo changes. OMB Form and Content: Statement of Changes in Net Position and Statement of Custodial ActivityNo

changes.

OMB Form and Content: Balance Sheet, Statement of Net Cost, and Statement of Budgetary ResourcesRevised.

3. Effective Date

Part 1 requirements, for fiscal 2009, are effective immediately. Part 2 requirements, for fiscal 2010, are effective October 1, 2009.

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4. References

Treasury Financial Manual (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 31, 2007. 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 29, 2009. See the TFM Web site at http://www.fms.treas.gov/tfm/vol1/v1p2c470.pdf.

Memorandum for Users of OMB Circular No. A-11, OMB Circular No. A-11, Revised, Transmittal Memorandum No. 83, dated August 7, 2009. See the OMB Web site at http://www.whitehouse.gov/omb/assets/a11_current_year/09letter.pdf.

OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, dated August 2009. See the OMB Web site at http://www.whitehouse.gov/omb/Circulars_a11_current_year_a11_toc.

OMB Circular No. A-136, Financial Reporting Requirements (Form and Content), dated June 10, 2009. See the OMB Web site at http://www.whitehouse.gov/omb/assets/agencyinformation_circulars_federalfinancial_pdf/ a136_revised_2009.pdf.

5. Inquiries

Direct questions concerning this transmittal letter to the agencys USSGL Board representative or contact the USSGL Division staff at:

U.S. Standard General Ledger Division Accounting Systems and Standards Directorate Governmentwide Accounting Financial Management Service Department of the Treasury Prince Georges Metro Center II 3700 East-West Highway Hyattsville, MD 20782 Telephone: 202-874-9980

Date: August 28, 2009 David A. Lebryk Commissioner

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U.S. Government Standard General LedgerSummary of Changes

(Consolidated)

Section Item Changed Change TFM Effective Reporting FY Financial Statement or Report

T/L S2 09-02I USSGL Chart of Accounts:

USSGL AccountI None T/L S2 09-02 2010 CoA

II USSGL Accounts and Definitions:USSGL Account

II Acc 2220 Revised definition T/L S2 09-02 2010 DefII Acc 2225 Revised definition T/L S2 09-02 2010 DefII Acc 2290 Revised definition T/L S2 09-02 2010 Def

III USSGL Account Transactions:Transaction Code

III TCA123 Revised comment T/L S2 09-02 2010 TCIII TCC409 Deleted cr USSGL account 1340 T/L S2 09-02 2010 TCIII TCC418 Deleted dr USSGL account 1340 T/L S2 09-02 2010 TCIII TCC428 Deleted dr USSGL account 1340 T/L S2 09-02 2010 TCIII TCC435 Deleted dr USSGL accounts 1342 and 1343 T/L S2 09-02 2010 TCIII TCC444 Deleted cr USSGL account 1340 T/L S2 09-02 2010 TCIII TCC614 Deleted cr USSGL account 1340 T/L S2 09-02 2010 TCIII TCD404 Added cr USSGL account 1329 T/L S2 09-02 2010 TCIII TCD406 Revised description T/L S2 09-02 2010 TCIII TCD414 Deleted cr USSGL account 1340 T/L S2 09-02 2010 TCIII TCD426 Deleted dr USSGL accounts 1346, 1347, and 1348; Deleted cr USSGL accounts 1340, 1342, and

1343T/L S2 09-02 2010 TC

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

IV Col Attribute Definition Revised for attribute Excha