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Fiscal 2005 and 2006 Reporting

August 2005 (TFM release S2 05-03)

Updated August 31, 2005

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INTRODUCTION

Entire, Up-to-Date USSGL

Click here to retrieve the entire file in PDF format only (3,601 KB).

Transmittal Letter

WordWord Document PDFPDF

Summary of Changes

ExcelExcel PDFPDF

Section I: Chart of Accounts

This section contains the complete chart of accounts for fiscal 2006 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 1-18)

Section II: Accounts and Definitions

This section contains the complete account descriptions for fiscal 2006 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 1-86)

Section III: Account Transactions

This section contains the complete accounting transactions for fiscal 2006 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 1-336)

Section IV: USSGL Account Attributes for FACTS I and FACTS II Reporting

Section IV: Entire File PDF (pages 1-78)

This section contains fiscal 2005 and 2006 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

Cover Page
WordWord Document PDFPDF (pages 1-2)

Attributes Used To Prepare the Financial Report of the United States Government (Financial Report)
WordWord Document PDFPDF (page 3)

FACTS I USSGL Account Attribute Definitions
WordWord Document PDFPDF (page 4)

Fiscal 2005 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 5-12)

Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 13-20)

Section IV: FACTS II Reporting Individual Files

Attributes Used To Prepare Budgetary Reports
WordWord Document PDFPDF (pages 21-22)

FACTS II Entity Relationship Diagram
PDFPDF (pages 23-26)

FACTS II Entity Definition Report
WordWord Document PDFPDF (pages 27-36)

FACTS II Attribute Definition Report
WordWord Document PDFPDF (pages 37-58)

Fiscal 2005 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 59-68)

Fiscal 2006 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
ExcelExcel PDFPDF (pages 69-78)

Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2005

Section V: Entire File PDF (pages 1-146)

This section includes crosswalks for use in fiscal 2005 and 2006. These crosswalks map USSGL accounts to external reports in accordance with current reporting guidance from OMB, FASAB, and FMS.

Section V: Fiscal 2005 Reporting Individual Files

Cover Page
WordWord Document PDFPDF (pages 1-2)

Fiscal 2005 SF 133: Report on Budget Execution and Budgetary Resources
ExcelExcel PDFPDF (pages 3-18)

Fiscal 2005 FMS 2108: Yearend Closing Statement
ExcelExcel PDFPDF (pages 19-26)

Fiscal 2005 Balance Sheet
ExcelExcel PDFPDF (pages 27-34)

Fiscal 2005 Statement of Net Cost
ExcelExcel PDFPDF (pages 35-38)

Fiscal 2005 Statement of Changes in Net Position
ExcelExcel PDFPDF (pages 39-44)

Fiscal 2005 OMB Statement of Financing
ExcelExcel PDFPDF (pages 45-56)

Fiscal 2005 Statement of Custodial Activity
ExcelExcel PDFPDF (pages 57-60)

Budget Program and Financing (P & F) Schedule Prior Year Actual Column for Fiscal 2005
ExcelExcel PDFPDF (pages 61-86)

Section V: Fiscal 2006 Reporting Individual Files

Fiscal 2006 SF 133: Report on Budget Execution and Budgetary Resources and Statement of Budgetary Resources
ExcelExcel PDFPDF (pages 87-102)

Fiscal 2006 FMS 2108: Yearend Closing Statement
ExcelExcel PDFPDF (pages 103-110)

Fiscal 2006 Balance Sheet
ExcelExcel PDFPDF (pages 111-120)

Fiscal 2006 Statement of Net Cost
ExcelExcel PDFPDF (pages 121-124)

Fiscal 2006 Statement of Changes in Net Position
ExcelExcel PDFPDF (pages 125-130)

Fiscal 2006 Statement of Financing
ExcelExcel PDFPDF (pages 131-142)

Fiscal 2006 Statement of Custodial Activity
ExcelExcel PDFPDF (pages 143-146)

Section VI: USSGL Crosswalks to the Closing Package

Section VI: Entire File PDF (pages 1-22)

This section includes crosswalks for use in fiscal 2005. These crosswalks map USSGL accounts to external reports in accordance with FMS Volume I, TFM, Part 2, Chapter 4700, Transmittal Letter 623, dated May 6, 2005.

Section VI: Individual Files 

Cover Page
WordWord Document PDFPDF (pages 1-2)

Fiscal 2005 Reclassified Balance Sheet for the Closing Package
ExcelExcel PDFPDF (pages 3-10)

Fiscal 2005 Reclassified Statement of Net Cost for the Closing Package
ExcelExcel PDFPDF (pages 11-16)

Fiscal 2005 Reclassified Statement of Changes in Net Position for the Closing Package
ExcelExcel PDFPDF (pages 17-22)