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United States Standard General Ledger Logo

Fiscal 2003 and 2004 Reporting

August 2003 (TFM release S2-03-02) With Updates (October 2003 and January 2004)

Updated February 9, 2004

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 (3,338 KB). This file includes TFM S2-03-01 (June 2003 release) Sections I and II; TFM S2-03-02 (August 2003 release) Transmittal Letter, Summary of Changes, and Sections III through VI; and Interim Changes (October 2003 and January 2004).

See below for individual files by section.

List of Effective Pages (January 2004)

WordWord Document  PDFPDF

Transmittal Letter (S2-03-02 August 2003)

WordWord DocumentPDFPDF

Summary of Changes (August 2003)

WordWord DocumentPDFPDF

Interim Summary of Changes (January 2004)

WordWord DocumentPDFPDF

Interim Summary of Changes (October 2003)

WordWord DocumentPDFPDF

Section I: Chart of Accounts (June 2003)

Section I: Entire File PDF(103 KB)

This section contains the complete chart of accounts for fiscal 2004 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)

WordWord Document PDFPDF(replacement page 11)

Section II: Account Descriptions (June 2003)

Section II: Entire File PDF(185 KB)

This section contains the complete account descriptions for fiscal 2004 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 1-82)

WordWord Document PDFPDF(replacement page 45)

Section III: Accounting Transactions (August 2003)

Section III: Entire File PDF(763 KB)

This section contains the complete accounting transactions for fiscal 2003 and 2004 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 1-347)

WordWord Document PDFPDF(replacement pages)

Section IV: USSGL Attributes for FACTS I and FACTS II Reporting (August 2003)

Section IV: Entire File PDF(583 KB)

This section contains fiscal 2003 and 2004 USSGL attribute definitions and tables for FACTS I and FACTS II "trial-balance" reporting systems administered by FMS.

Section IV: FACTS I Reporting (August 2003) 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 Attributes and Definitions
WordWord Document PDFPDF(page 4)

Fiscal 2003 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF(pages 5-10)

Fiscal 2004 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF(pages 11-17)

ExcelWord Document PDFPDF(replacement page 14)

Section IV: FACTS II Reporting (August 2003) Individual Files

Cover Page
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 2003 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 55-62)

ExcelWord Document PDFPDF(replacement page 58)

Fiscal 2004 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF(pages 63-70)

ExcelWord Document PDFPDF(replacement page 66)

ExcelWord Document PDFPDF(replacement page 70-72)

Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2003 and 2004 Reporting (August 2003)

Section V: Entire File PDF(1,303 KB)

This section contains crosswalks for fiscal 2003 and 2004 reporting. These crosswalks map the USSGL accounts to external reports in accordance with current guidance from OMB, FASAB and FMS.

Section V: Fiscal 2003 Reporting (August 2003) Individual Files

Cover Page
WordWord DocumentPDFPDF(pages 1-2)

Fiscal 2003 SF 133: Report on Budget Execution and Budgetary Resources
and Statement of Budgetary Resources (SBR)
ExcelExcel PDFPDF(pages 3-16)

ExcelExcel PDFPDF(replacement pages 3-5)

Fiscal 2003 FMS 2108: Year End Closing Statement
ExcelExcel PDFPDF(pages 17-24)

Fiscal 2003 Balance Sheet
ExcelExcel PDFPDF(pages 25-32)

Fiscal 2003 Statement of Net Cost
ExcelExcel PDFPDF(pages 33-36)

Fiscal 2003 Statement of Changes in Net Position
ExcelExcel PDFPDF(pages 37-40)

Fiscal 2003 Statement of Financing
ExcelExcel PDFPDF(pages 41-52)

ExcelExcel PDFPDF(replacement page 46)

ExcelExcel PDFPDF(replacement page 50)

Fiscal 2003 Statement of Custodial Activity
ExcelExcel PDFPDF(pages 53-56)

Budget Program and Financing (P & F) Schedule Prior Year Actual Column for Fiscal 2003
ExcelExcel PDFPDF(pages 57-80)

ExcelExcel PDFPDF(replacement page 57)

ExcelExcel PDFPDF(replacement pages 59-60)

ExcelExcel PDFPDF(replacement pages 62-63)

ExcelExcel PDFPDF(replacement pages 65-67)

Section V: Fiscal 2004 Reporting (August 2003) Individual Files

Fiscal 2004 SF 133: Report on Budget Execution and Budgetary Resources
and Statement of Budgetary Resources (SBR)
ExcelExcel PDFPDF(pages 81-94)

ExcelExcel PDFPDF(replacement pages 81-82)

ExcelExcel PDFPDF(replacement page 88)

Fiscal 2004 FMS 2108: Year End Closing Statement
ExcelExcel PDFPDF(pages 95-102)

ExcelExcel PDFPDF(replacement page 100)

Fiscal 2004 Balance Sheet
ExcelExcel PDFPDF(pages 103-110)

Fiscal 2004 Statement of Net Cost
ExcelExcel PDFPDF(pages 111-114)

Fiscal 2004 Statement of Changes in Net Position
ExcelExcel PDFPDF(pages 115-118)

Fiscal 2004 Statement of Financing
ExcelExcel PDFPDF(pages 119-130)

ExcelExcel PDFPDF(replacement page 124)

ExcelExcel PDFPDF(replacement page 128)

Fiscal 2004 Statement of Custodial Activity
ExcelExcel PDFPDF(pages 131-134)

Section VI: USSGL Crosswalks to the Closing Package for Fiscal 2004 Reporting (August 2003)

Section VI: Entire File PDF(80 KB)

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 DocumentPDFPDF(pages 1-2)

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

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

Fiscal 2004 Statement of Changes in Net Position for the Closing Package
ExcelExcel PDFPDF(pages 19-22)


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