USSGL TFM for Fiscal 2002 and 2003 Reporting

(PDF format only)

Updated January 29, 2003

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 TFM S2-02-03 (September 2002 release) for the individual word and excel files for Fiscal 2002 and 2003 Reporting.

Complete TFM in a Single File

Complete TFM (2.14 MB)

This file contains the USSGL TFM for fiscal 2002 and 2003 reporting in a PDF format. This file includes the TFM S2-02-03 (September 2002 release) which supersedes the TFM S2-02-02 (June 2002 release).

Complete TFM by Section

This file contains a summary index of all sections for fiscal 2002 and 2003 reporting.

Section I: Chart of Accounts (92 KB)

This section contains the complete chart of accounts for fiscal 2003 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 (321 KB)

This section contains the complete account descriptions for fiscal 2003 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 (656 KB)

This section contains the complete accounting transactions for fiscal 2002 and 2003 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 (503 KB)

This section contains fiscal 2002 and 2003 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 (528 KB)

This section contains the crosswalks for fiscal 2002 and 2003 reporting. These crosswalks map the USSGL accounts to external reports in accordance with current guidance from OMB, FASAB and FMS.