Fiscal 2005 and 2006 Reporting
June 2005 (TFM release S2 05-02)
Updated June 30, 2005
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Entire, Up-to-Date USSGL
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Summary of Changes
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.
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.
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.
Section IV: USSGL Account Attributes for FACTS I and FACTS II Reporting
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
Section IV: FACTS II Reporting Individual Files
Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2005
This section includes crosswalks for use in fiscal 2005 only. Fiscal 2006 crosswalks will be published upon release of OMB Circular No. A-136, which contains substantial changes to the form and content of agencies financial statements.
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
Section VI: USSGL Crosswalks to the Closing Package
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