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Fiscal Year 2002 Reporting

Updated September 4, 2001

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.


The following sections of TFM S2-01-02 are EFFECTIVE OCTOBER 1, 2001 (for FY 2002 Reporting):

Section I: Chart of Accounts

Chart of Accounts (pp. 1-16)
WordWord Document PDFPDF  (Refer toTFM S2-01-03 for updates to this document.)

Section II: Account Descriptions

Account Definitions (pp. 1-72)
WordWord Document PDFPDF  (Refer toTFM S2-01-03 for updates to this document.)

Section III: Accounting Transactions

Cover Sheet (pp. 1-2)
WordWord Document PDFPDF  (Refer toTFM S2-01-03 for updates to this document.)

Account Transaction Categories (pp. 3-4)
WordWord DocumentPDFPDF  (Refer toTFM S2-01-03 for updates to this document.)

Accounting Transaction Listing (pp. 5-24)
WordWord Document PDFPDF  (Refer toTFM S2-01-03 for updates to this document.)

Account Transactions (pp. 25-170)
WordWord Document PDFPDF  (Refer to TFM S2-01-03 for updates to this document.)

Account Transaction Postings (T-accounts) (pp. 171-270)
WordWord DocumentPDFPDF  (Refer to TFM S2-01-03 for updates to this document.)

Account Transaction Numbers - Crosswalk (pp. 271-290)
WordWord DocumentPDFPDF  (Refer to TFM S2-01-03 for updates to this document.)

Section IV: USSGL Attributes for Fiscal 2002 Reporting

Note: For printing purposes, mark pages V-24 and V-34 as "intentionally left blank."

Cover Sheet (pp. 1-2)
WordWord Document PDFPDF

Attributes Used on the Financial Report of the United States Government (FACTS I): (pg 3)
WordWord Document PDFPDF

USSGL Attribute Definitions (FACTS I) (pg 4)
WordWord Document PDFPDF

Fiscal 2002 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information (pp. 11-17)
ExcelExcel PDFPDF

Note: Refer to Section V crosswalks for attributes necessary for agency financial statements required by OMB Bulletin 97-01.

Attributes Used on the Budgetary Reports (FACTS II): (pp. 19-20)
WordWord Document PDFPDF

FACTS II Entity Relationship Diagram (pp. 21-23)
PDFPDF

FACTS II Entity Definitions (pp. 25-33)
WordWord Document PDFPDF

USSGL Attribute Definitions (FACTS II) (pp. 35-54)
WordWord Document PDFPDF  (Refer to TFM S2-01-03 for updates to this document.)

Fiscal 2002 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information (pp. 55-62)
ExcelExcel PDFPDF  (Refer to TFM S2-01-03 for updates to this document.)

Section V: Crosswalks to Standard External Reports for Fiscal 2002 Reporting

Note: For printing purposes, mark pages V-90 and V-172 as "intentionally left blank."

Cover Sheet
WordWord Document PDFPDF

SF 133 Report on Budget Execution (pp. 69-82)ExcelExcel PDFPDF
Refer toTFM S2-02-01, October 2001 release for updates.

FMS 2108 Year-End Closing Statement (pp. 83-90) ExcelExcel PDFPDF
Refer toTFM S2-02-01, October 2001 release for updates.

FORM AND CONTENT CROSSWALKS (per Amendments to OMB Bulletin # 97-01) (pp. 91-136):

NOTE: The following documents are no longer valid per the release of OMB Bulletin #01-09, dated September 25, 2001. Please click on TFM S2-02-01, October 2001 release for updates.

Balance SheetExcelExcel PDFPDF

Statement of Net CostExcelExcel PDFPDF

Statement of Changes in Net PositionExcelExcel PDFPDF

Statement of Budgetary ResourcesExcelExcel PDFPDF

Statement of FinancingExcelExcel PDFPDF

Statement of Custodial ActivityExcelExcel PDFPDF