USSGL TFM for Fiscal 2001 and 2002 Reporting

(PDF format only)

Updated April 23, 2002

The documents below are available in Portable Document Format (PDF). Use the Adobe Acrobat Reader to read PDF Files. The Acrobat Reader is free to download and install. The following files can also be viewed in formats other than PDF. Refer to the May 2001 USSGL TFM and updates for the individual TFMs that were released for Fiscal 2001 and 2002 Reporting.

Complete TFM in a Single File

Complete TFM (10 MB)

This file contains the USSGL TFM for fiscal 2001 and 2002 reporting in a PDF format. This file includes the original TFM S2-01-02 (May 2001 release) and its official TFM updates, S2-01-03 (July 2001 release), S2-02-01 (October release), and interim changes.

Complete TFM by Section

Effective Pages (36 KB)

This file contains a summary index of all sections for fiscal 2001 and 2002 reporting.

Section I: Chart of Accounts (226 KB)

This section contains the complete chart of accounts for fiscal 2002 reporting. This file provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts.

Section II: Account Descriptions (427 KB)

This section contains the complete account descriptions for fiscal 2002 reporting. This file provides basic information about each USSGL account, including: U.S. Government Standard General Ledger account title, account number, normal balance indicator (debit or credit), and account definition.

Section III: Accounting Transactions (2 MB)

This section contains the complete accounting transactions for fiscal 2001 and 2002 reporting. This file provides basic standard posting logic for financial events across the Federal Government. The transactions illustrate both proprietary and budgetary entries for each accounting event.

Section IV: USSGL Attributes (734 KB)

This section contains fiscal 2001 and 2002 USSGL attribute definitions and tables for FACTS I and FACTS II "trial-balance" reporting systems administered by FMS.

Section V: Crosswalks to Standard External Reports (5 MB)

This section contains the crosswalks for fiscal 2001 and 2002 reporting. These crosswalks map the USSGL accounts to external reports in accordance with current guidance from OMB, FASAB and FMS.