Fiscal 2004 and 2005 Reporting
June 2004 (TFM release S2 04-01)
Updated July 22, 2004
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.
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Entire, Up-to-Date USSGL
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Summary of Changes
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.
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.
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.
Section IV: USSGL Account Attributes for FACTS I and FACTS II Reporting
Section IV: Entire File (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
Section IV: FACTS II Reporting Individual Files
Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2004 and 2005 Reporting
Section V: Entire File (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
Section V: Fiscal 2005 Reporting Individual Files
Section VI: USSGL Crosswalks to the Closing Package for Fiscal 2004 and 2005 Reporting
Section VI: Entire File (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
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