The documents below are available in MS Word and/or Portable Document Format (PDF). Use the Adobe Acrobat Reader to read 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
August 2012 (TFM Release S2 12-03) Before TFM Bulletin 2013-05 Revisions
Consolidated Summary of Changes, S3 12-03, TFM Bulletin 2013-02, October 2012 Excel FilePDF File
Part 2, Section IV, USSGL Proprietary Account Attributes Required for Reporting of Detailed Financial Information Excel FilePDF File
Part 2, Section IV, USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information Excel FilePDF File
Part 2, Section V, SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior Year Actual Column for Fiscal 2013 Reporting Excel FilePDF File
Part 2, Section V, Balance Sheet for Fiscal 2013 Reporting Excel FilePDF File
Part 2, Section V, FMS 2108: Yearend Closing Statement for Fiscal 2013 Reporting Excel FilePDF File
Part 2, Section V, Statement of Budgetary Resources for Fiscal 2013 Reporting Excel FilePDF File
Part 2, Section V, Statement of Changes in Net Position for Fiscal 2013 Reporting Excel FilePDF File
Part I, Section IV, USSGL Account Attributes Required for FACTS II Reporting, Fiscal 2012 Excel FilePDF File
Part I, Section V, SF 133: Report on Budget Execution and Budgetary Resources/Schedule P: Program and Financing (P&F), Prior Year Actual Column for Fiscal 2012 Reporting Excel FilePDF File
Part I, Section V, FMS 2108: Yearend Closing Statement - Unexpended Balances, Investments, and Imprest Fund for Fiscal 2012 Reporting Excel FilePDF File
Part I, Section V, Statement of Net Cost for Fiscal 2012 Reporting Excel FilePDF File
Part I, Section VI, Reclassified Balance Sheet for Fiscal 2012 Reporting Excel FilePDF File
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
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 will vote on final USSGL accounts, and the Financial Management Service will publish the approved accounts in an upcoming 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
Transmittal Letter and Summary of Changes
Interim Summary of Changes
Fiscal 2003 Chart of Accounts
Fiscal 2003 Account Descriptions
Fiscal 2003 Accounting Transactions
Fiscal 2002 and 2003 USSGL Attributes for FACTS I
Fiscal 2002 and 2003 USSGL Attributes for FACTS II
Fiscal 2002 and 2003 USSGL Crosswalks to Standard External Reports
Transmittal Letter and Summary of Changes
Interim Summary of Changes
Fiscal 2003 Chart of Accounts
Fiscal 2003 Account Descriptions
Fiscal 2003 Accounting Transactions
Fiscal 2002 and 2003 USSGL Attributes for FACTS I
Fiscal 2002 and 2003 USSGL Attributes for FACTS II
Fiscal 2002 and 2003 USSGL Crosswalks to Standard External Reports
Transmittal Letter and Summary of Changes
Fiscal 2001 Chart of Accounts
Fiscal 2001 Account Descriptions
Fiscal 2001 Accounting Transactions
Fiscal 2000 and 2001 USSGL Form and Content Crosswalks
Fiscal 2000 Formats for Form and Content Crosswalks
Transmittal Letter No. S2-98-01
Attachment 1 -- Entity Relationship Diagram
Attachment 2 -- Entity (Group of Data) Definition Report
Attachment 3 -- Attribute Definition
Attachment 4 -- Map From FMS 2108 to FACTS II Data Attributes: Unexpended Balances
Attachment 5 -- Map From SF 133 to FACTS II Data Attribures
Attachment 6 -- Map From Budget Programming and Finance (P&F) Schedule to FACTS II Data Attributes
Transmittal Letter No. S2-97-01
Attachment 1 -- Chart of Accounts
Attachment 2 -- Standard General Ledger Accounts and Definitions
Attachment 3 -- SF 133 Report on Budget Execution
Attachment 4 -- FMS 2108 Yearend Closing Statement - Unexpended Balance
Attachment 5 -- Statement of Financial Position
Attachment 6 -- SF 133 Report on Budget Execution
Attachment 7 -- Crosswalks to Standard External Reports
Attachment 8 -- Format for Form and Content Balance Sheet
Transmittal Letter No. S2-96-02
Attachment 1 -- U.S. Government Standard General Ledger
Attachment 2 -- Standard General Ledger Accounts and Definitions
Attachment 3 -- SF 133 Report on Budget Execution
Transmittal Letter No. S2-96-01
Attachment 1 -- USSGL Accounts Added As Proposed on SGL Voting Ballot 95-01 and Approved by the SGL Board
Attachment 2 -- SF 133 Report on Budget Execution
Attachment 3 -- Statement of Financial Position
Bulletin No. S2-94-01
Attachment 1 -- Chart of Accounts
Attachment 2 -- Standard General Ledger Accounts and Definitions
Attachment 3 -- Form and Content Statement of Financial Position Crosswalk
Bulletin No. S2-93-01
Attachment 1 -- Chart of Accounts
Attachment 2 -- Credit Reform Accounts and Definitions
Attachment 3 -- Accounts and Definitions for Expired Appropriation Authority
Attachment 4 -- Form and Content Accounts and Definitions
Attachment 5 -- Standard Form 133 Report on Budget Execution
Bulletin No. S2-91-01
Attachment 1 -- Chart of Accounts
Attachment 2 -- Credit Reform Accounts and Definitions
Attachment 3 -- Accounts and Definitions for Expiring Appropriation Authority
Attachment 4 -- Form and Content Accounts and Definitions
Attachment 5 -- Standard Form 133 Report on Budget Execution
