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The US Standard General Ledger (USSGL)

The cornerstone of financial systems


USSGL Treasury Financial Manual (TFM) Archives

The documents below are available in MS Word and/or Portable Document Format (PDF). Use the Adobe Acrobat Reader to read the PDF files. The Acrobat Reader is free to download and install.

The following information consists of previously released USSGL TFM Supplements. As indicated in the individual transmittal letters, each TFM release replaces or revises previous amendments.

Unless otherwise noted, the files contained in the TFM's below are in their original format. Interim updates that were posted to the web between TFM cycles are not reflected here.

USSGL TFM Archive

June 2017 (TFM Release Bulletin No. 2017-06)

Part 1 Fiscal 2017 Reporting

USSGL Supplement Letter
USSGL Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal Year 2017 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal Year 2017 Reporting
Section VII: GTAS Validations and Edits for Fiscal Year 2017 Reporting

Part 2 Fiscal 2018 Reporting

USSGL Supplement Letter
USSGL Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal Year 2018 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal Year 2018 Reporting
Section VII: GTAS Validations and Edits for Fiscal Year 2018 Reporting

June 2016 (TFM Release Bulletin No. 2016-05)

Part 1 Fiscal 2016 Reporting

USSGL Supplement Letter
USSGL Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal Year 2016 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal Year 2016 Reporting
Section VII: GTAS Validations and Edits for Fiscal Year 2016 Reporting

Part 2 Fiscal 2017 Reporting

USSGL Supplement Letter
USSGL Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal Year 2017 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal Year 2017 Reporting
Section VII: GTAS Validations and Edits for Fiscal Year 2017 Reporting

June 2015 (TFM Release S2 15-01)

Part 1 Fiscal 2015 Reporting

Transmittal Letter
TFM Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Account and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal 2015 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal 2015 Reporting
Section VII: GTAS Validations and Edits

Part 2 Fiscal 2016 Reporting

Transmittal Letter
TFM Summary of Changes Consolidated
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal 2016 Reporting
Section VI: Crosswalks - Reclassified Statements for Fiscal 2016 Reporting
Section VII: GTAS Validations and Edits

June 2014 (TFM Release S2 14-01)

Part 1 Fiscal 2014 Reporting

Transmittal Letter
Summary of Changes (Consolidated)
Section I: Chart of Accounts
Section II: Account and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal 2014 Reporting
Section VI: Crosswalks Reclassified Statements for Fiscal 2014 Reporting
Section VII: GTAS Validations and Edits

Part 2 Fiscal 2015 Reporting

Transmittal Letter
Summary of Changes (Consolidated)
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for Fiscal 2015 Reporting
Section VI: Crosswalks Reclassified Statements for Fiscal 2015 Reporting
Section VII: GTAS Validations and Edits

Part 3 Fiscal 2014 Reporting for FACTS II

Transmittal Letter
Summary of Changes (Consolidated)
Section IV: Account Attributed for USSGL Budgetary Account Reporting
Section V: Statement of Budgetary Resources
Section V: SF 133 Report on Budget Execution and Budgetary Resources

October 2013 (TFM Release S2 13-02)

Part 1 Fiscal 2013 Reporting

Transmittal Letter and Summary of Changes
Section I: Chart of Accounts
Section II: Account and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Crosswalks to Standard External Reports for Fiscal 2013 Reporting
Section VI: Crosswalks Reclassified Statements for Fiscal 2013 Reporting

Part 2 Fiscal 2014 Reporting

Transmittal Letter and Summary of Changes
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account
Section V: Crosswalks to Standard External Reports for Fiscal 2014 Reporting
Section VI: Crosswalks Reclassified Statements
Section VII: GTAS Edits and Validations

Part 3 FACTS II 2014 Crosswalks

Summary of Changes
SF 133/P&F Crosswalk 2014
Attribute Table 2014

June 2013 (TFM Release S2 13-01)

Part 1--Fiscal 2013 Reporting

Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Account and Definitions
Section III: Fiscal 2012 Account Transactions
Section IV: Fiscal 2012 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2012 Crosswalks to Standard External Reports
Section VI: Fiscal 2012 Crosswalks -- Reclassified Statements

Part 2--Fiscal 2014 GTAS Implementation Testing

Transmittal Letter and Summary of Changes
Section I: Fiscal 2014 Chart of Accounts
Section II: Fiscal 2014 Accounts and Definitions
Section III: Fiscal 2014 Account Transactions
Section IV: Fiscal 2014 Account Attributes for USSGL Proprietary Account and Budgetary Account
Section V: Fiscal 2014 Crosswalks to Standard External Reports
Section VI: Fiscal 2014 Crosswalks -- Reclassified Statements
Section VII: Fiscal 2014 GTAS Edits and Validations

August 2012 (TFM Release S2 12-03)

Part 1--Fiscal 2012 Reporting

Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Fiscal 2012 Accounts and Definitions
Section III: Fiscal 2012 Account Transactions
Section IV: Fiscal 2012 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2012 Crosswalks to Standard External Reports
Section VI: Fiscal 2012 Crosswalks -- Reclassified Statements

Part 2--Fiscal 2013 Reporting

Transmittal Letter and Summary of Changes
Section I: Fiscal 2013 Chart of Accounts
Section II: Fiscal 2013 Accounts and Definitions
Section III: Fiscal 2013 Account Transactions
Section IV: Fiscal 2013 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2013 Crosswalks to Standard External Reports


Part 3--Fiscal 2013 Reporting

Transmittal Letter and Summary of Changes
Section I: Fiscal 2014 Chart of Accounts
Section II: Fiscal 2014 Accounts and Definitions
Section III: Fiscal 2014 Account Transactions
Section IV: Fiscal 2014 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2014 Crosswalks to Standard External Reports
Section VI: Fiscal 2014 Crosswalks -- Reclassified Statements
Section VII: GTAS Edits and Validations

August 2012 (TFM Release S2 12-03) Affected Files Before TFM Bulletin No. 2013-08 Revisions

August 2012 (TFM Release S2 12-03) Affected Files Before TFM Bulletin No. 2013-07 Revisions

August 2012 (TFM Release S2 12-03) Affected Files Before TFM Bulletin No. 2013-06 Revisions

August 2012 (TFM Release S2 12-03) Affected Files Before TFM Bulletin No. 2013-05 Revisions

August 2012 (TFM Release S2 12-03) Affected Files Before TFM Bulletin No. 2013-02 Revisions

March 2012 (TFM Release S2 12-02)

Part 1--Fiscal 2012 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Fiscal 2012 Accounts and Definitions
Section III: Fiscal 2012 Account Transactions
Section IV: Fiscal 2012 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2012 Crosswalks to Standard External Reports
Section VI: Fiscal 2012 Crosswalks -- Reclassified Statements

Part 2--Fiscal 2013 Reporting

NOTICE: To help agencies smoothly transition to the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS), Part 2 of this document presents a preview USSGL TFM for fiscal 2013.

The USSGL Board voted on final USSGL accounts, and the Financial Management Service published the approved accounts in a TFM release on or around June 30, 2012. Agencies can use this Part 2 preview for planning but should not view it as the final guidance for fiscal 2013.

Transmittal Letter and Summary of Changes
Section I: Fiscal 2013 Chart of Accounts
Section II: Fiscal 2013 Accounts and Definitions
Section III: Fiscal 2013 Account Transactions
Section IV: Fiscal 2013 Account Attributes for USSGL Proprietary Account and FACTS II Reporting
Section V: Fiscal 2013 Crosswalks to Standard External Reports
Section VI: Fiscal 2013 Crosswalks -- Reclassified Statements

December 2011 (TFM Release S2 12-01)
Revised by TFM Bulletin No. 2012-01


Part 1--Fiscal 2011 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2011 Chart of Accounts
Section II: Fiscal 2011 Account Descriptions
Section III: Fiscal 2011 Accounting Transactions
Section IV: Fiscal 2011 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2011 USSGL Crosswalks
Section VI: Fiscal 2011 Crosswalks to the Closing Package

Part 2--Fiscal 2012 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Fiscal 2012 Account Descriptions
Section III: Fiscal 2012 Accounting Transactions
Section IV: Fiscal 2012 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2012 USSGL Crosswalks

September 2011 (TFM Release S2 11-02)

Part 1--Fiscal 2011 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2011 Chart of Accounts
Section II: Fiscal 2011 Account Descriptions
Section III: Fiscal 2011 Accounting Transactions
Section IV: Fiscal 2011 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2011 USSGL Crosswalks
Section VI: Fiscal 2011 Crosswalks to the Closing Package

Part 2--Fiscal 2012 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Fiscal 2012 Account Descriptions
Section III: Fiscal 2012 Accounting Transactions
Section IV: Fiscal 2012 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2012 USSGL Crosswalks

June 2011 (TFM Release S2 11-01)

Part 1--Fiscal 2011 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2011 Chart of Accounts
Section II: Fiscal 2011 Account Descriptions
Section III: Fiscal 2011 Accounting Transactions
Section IV: Fiscal 2011 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2011 USSGL Crosswalks
Section VI: Fiscal 2011 Crosswalks to the Closing Package

Part 2--Fiscal 2012 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2012 Chart of Accounts
Section II: Fiscal 2012 Account Descriptions
Section III: Fiscal 2012 Accounting Transactions
Section IV: Fiscal 2012 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2012 USSGL Crosswalks


Part 1--Fiscal 2010 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2010 Chart of Accounts
Section II: Fiscal 2010 Account Descriptions
Section III: Fiscal 2010 Accounting Transactions
Section IV: Fiscal 2010 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2010 USSGL Crosswalks
Section VI: Fiscal 2010 Crosswalks to the Closing Package

Part 2--Fiscal 2011 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2011 Chart of Accounts
Section II: Fiscal 2011 Account Descriptions
Section III: Fiscal 2011 Accounting Transactions
Section IV: Fiscal 2011 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2011 USSGL Crosswalks


Part 2--Fiscal 2011 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2011 Chart of Accounts
Section II: Fiscal 2011 Account Descriptions
Section III: Fiscal 2011 Accounting Transactions
Section IV: Fiscal 2011 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2011 USSGL Crosswalks



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