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Fiscal 2004 and 2005 Reporting

June 2004 (TFM release S2 04-01)

Updated July 22, 2004

Note

August, 2003, crosswalk files were inadvertently used to update the SF 133: Report on Budget Execution and Budgetary Resources/Statement of Budgetary Resources (SBR) crosswalks published in the USSGL June 2004 TFM release. Since it is our policy to include interim updates in our annual revision, the Summary of Changes published in June 2004 reflects all changes made since the August 2003 release. However, the SF 133 crosswalks included in the June 2004 update excluded interim changes made in October 2003 and January 2004. Agencies that made changes to agency systems or guidance using other than the Summary of Changes should review these corrected crosswalks to ensure that agency systems and guidance are consistent. We apologize for any inconvenience this may have caused.

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


INTRODUCTION

Entire, Up-to-Date USSGL

Click here to retrieve the entire file in PDF format only (5,007 KB).

Transmittal Letter

WordWord Document PDFPDF

Summary of Changes

WordWord Document PDFPDF

Section I: Chart of Accounts

This section contains the complete chart of accounts for fiscal 2005 reporting. This file provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts.

WordWord Document PDFPDF (pages 1-17)

Section II: Accounts and Definitions

This section contains the complete account descriptions for fiscal 2005 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.

WordWord Document PDFPDF (pages 1-83)

Section III: Account Transactions

This section contains the complete accounting transactions for fiscal 2004 and 2005 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.

WordWord Document PDFPDF (pages 1-324)

Section IV: USSGL Account Attributes for FACTS I and FACTS II Reporting

Section IV: Entire File PDF (pages 1-72)

This section contains fiscal 2004 and 2005 USSGL attribute definitions and tables for FACTS I and FACTS II "trial-balance" reporting systems administered by FMS.

Section IV: FACTS I Reporting Individual Files

Cover Page
WordWord Document PDFPDF (pages 1-2)

Attributes Used on the Financial Report of the United States Government (Financial Report)
WordWord Document PDFPDF (page 3)

FACTS I USSGL Account Attribute Definitions
WordWord Document PDFPDF (page 4)

Fiscal 2004 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 5-10)

Fiscal 2005 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 11-17)

Section IV: FACTS II Reporting Individual Files

Attributes Used To Prepare Budgetary Reports
WordWord Document PDFPDF (pages 19-20)

FACTS II Entity Relationship Diagram
WordWord Document PDFPDF (pages 21-23)

FACTS II Entity Definition Report
WordWord Document PDFPDF (pages 25-33)

FACTS II Attribute Definition Report
WordWord Document PDFPDF (pages 35-54)

Fiscal 2004 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 55-62)

Fiscal 2005 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 63-71)

Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2004 and 2005 Reporting

Section V: Entire File PDF (pages 1-136)

This section contains crosswalks for fiscal 2004 and 2005 reporting. These crosswalks map the USSGL accounts to external reports in accordance with current guidance from OMB, FASAB and FMS.

Section V: Fiscal 2004 Reporting Individual Files

Cover Page
WordWord Document PDFPDF (pages 1-2)

Fiscal 2004 SF 133: Report on Budget Execution and Budgetary Resources
(Revised July 2004)

ExcelExcel PDFPDF (pages 3-16)

Fiscal 2004 FMS 2108: Yearend Closing Statement
ExcelExcel PDFPDF (pages 17-24)

Fiscal 2004 Balance Sheet
ExcelExcel PDFPDF (pages 25-32)

Fiscal 2004 Statement of Net Cost
ExcelExcel PDFPDF (pages 33-36)

Fiscal 2004 Statement of Changes in Net Position
ExcelExcel PDFPDF (pages 37-40)

Fiscal 2004 Statement of Financing
ExcelExcel PDFPDF (pages 41-52)

Fiscal 2004 Statement of Custodial Activity
ExcelExcel PDFPDF (pages 53-56)

Budget Program and Financing (P & F) Schedule Prior Year Actual Column for Fiscal 2004
ExcelExcel PDFPDF (pages 57-82)

Section V: Fiscal 2005 Reporting Individual Files

Fiscal 2005 SF 133: Report on Budget Execution and Budgetary Resources
(Revised July 2004)

ExcelExcel PDFPDF (pages 83-96)

Fiscal 2005 FMS 2108: Yearend Closing Statement
ExcelExcel PDFPDF (pages 97-104)

Fiscal 2005 Balance Sheet
ExcelExcel PDFPDF (pages 105-112)

Fiscal 2005 Statement of Net Cost
ExcelExcel PDFPDF (pages 113-116)

Fiscal 2005 Statement of Changes in Net Position
ExcelExcel PDFPDF (pages 117-120)

Fiscal 2005 Statement of Financing
ExcelExcel PDFPDF (pages 121-132)

Fiscal 2005 Statement of Custodial Activity
ExcelExcel PDFPDF (pages 133-136)

Section VI: USSGL Crosswalks to the Closing Package for Fiscal 2004 and 2005 Reporting

Section VI: Entire File PDF (pages 1-45)

This section contains the crosswalks to the Closing Package for fiscal 2004 reporting. These crosswalks map the USSGL accounts to the Closing Package in accordance with current guidance.

Section VI: Individual Files 

Cover Page
WordWord Document PDFPDF (pages 1-2)

Fiscal 2004 Reclassified Balance Sheet for the Closing Package
ExcelExcel PDFPDF (pages 3-10)

Fiscal 2004 Reclassified Statement of Net Cost for the Closing Package
ExcelExcel PDFPDF (pages 11-17)

Fiscal 2004 Reclassified Statement of Changes in Net Position for the Closing Package
ExcelExcel PDFPDF (pages 19-23)

Fiscal 2005 Reclassified Balance Sheet for the Closing Package
ExcelExcel PDFPDF (pages 25-32)

Fiscal 2005 Reclassified Statement of Net Cost for the Closing Package
ExcelExcel PDFPDF (pages 33-39)

Fiscal 2005 Reclassified Statement of Changes in Net Position for the Closing Package
ExcelExcel PDFPDF (pages 41-45)