Fiscal 2004 and 2005 Reporting

September 2004 (TFM release S2 04-02)

Updated October 8, 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
• Section I: Chart of Accounts
• Section II: Accounts and Definitions
• Section III: Account Transactions
• Section IV: USSGL Account Attributes for FACTS I and FACTS II Reporting
• Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2004 and 2005 Reporting
• Section VI: USSGL Crosswalks to the Closing Package for Fiscal 2004 and 2005 Reporting

INTRODUCTION

Entire, Up-to-Date USSGL

Click here to retrieve the entire file in PDF format only (4,534 KB).

Transmittal Letter

Word PDF

Summary of Changes

Word PDF

• Top of Page

Section I: Chart of Accounts

This section contains the complete chart of accounts for fiscal 2005 reporting. This file provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts.

Word PDF (pages 1-18)

• Top of Page

Section II: Accounts and Definitions

This section contains the complete account descriptions for fiscal 2005 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.

Word PDF (pages 1-84)

• Top of Page

Section III: Account Transactions

This section contains the complete accounting transactions for fiscal 2005 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.

Word PDF (pages 1-324)

• Top of Page

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

Section IV: Entire File  (pages 1-74)

This section contains fiscal 2004 and 2005 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
Word PDF (pages 1-2)

Attributes Used on the Financial Report of the United States Government (Financial Report)
Word PDF (page 3)

FACTS I USSGL Account Attribute Definitions
Word PDF (page 4)

Fiscal 2004 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
Excel PDF (pages 5-10)

Fiscal 2005 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
Excel PDF (pages 11-18)

Section IV: FACTS II Reporting Individual Files

Attributes Used To Prepare Budgetary Reports
Word PDF (pages 19-20)

FACTS II Entity Relationship Diagram
Word PDF (pages 21-24)

FACTS II Entity Definition Report
Word PDF (pages 25-34)

FACTS II Attribute Definition Report
Word PDF (pages 35-54)

Fiscal 2004 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
Excel PDF (pages 55-64)

Fiscal 2005 USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
Excel PDF (pages 65-74)

• Top of Page

Section V: USSGL Crosswalks to Standard External Reports for Fiscal 2004 and 2005 Reporting

Section V: Entire File  (pages 1-136)

This section contains crosswalks for fiscal 2004 and 2005 reporting. These crosswalks map the USSGL accounts to external reports in accordance with current guidance from OMB, FASAB and FMS.

Section V: Fiscal 2004 Reporting Individual Files

Cover Page
Word PDF (pages 1-2)

Fiscal 2004 SF 133: Report on Budget Execution and Budgetary Resources
Excel PDF (pages 3-16)

Fiscal 2004 FMS 2108: Yearend Closing Statement
Excel PDF (pages 17-24)

Fiscal 2004 Balance Sheet
Excel PDF (pages 25-32)

Fiscal 2004 Statement of Net Cost
Excel PDF (pages 33-36)

Fiscal 2004 Statement of Changes in Net Position
Excel PDF (pages 37-40)

Fiscal 2004 Statement of Financing
Excel PDF (pages 41-52)

Fiscal 2004 Statement of Custodial Activity
Excel PDF (pages 53-56)

Budget Program and Financing (P & F) Schedule Prior Year Actual Column for Fiscal 2004
Excel PDF (pages 57-82)

Section V: Fiscal 2005 Reporting Individual Files

Fiscal 2005 SF 133: Report on Budget Execution and Budgetary Resources
Excel PDF (pages 83-96)

Fiscal 2005 FMS 2108: Yearend Closing Statement
Excel PDF (pages 97-104)

Fiscal 2005 Balance Sheet
Excel PDF (pages 105-112)

Fiscal 2005 Statement of Net Cost
Excel PDF (pages 113-116)

Fiscal 2005 Statement of Changes in Net Position
Excel PDF (pages 117-120)

Fiscal 2005 Statement of Financing
Excel PDF (pages 121-132)

Fiscal 2005 Statement of Custodial Activity
Excel PDF (pages 133-136)

• Top of Page

Section VI: USSGL Crosswalks to the Closing Package for Fiscal 2004 and 2005 Reporting

Section VI: Entire File  (pages 1-47)

This section contains the crosswalks to the Closing Package for fiscal 2004 and 2005 reporting. These crosswalks map the USSGL accounts to the Closing Package in accordance with current guidance.

Section VI: Individual Files 

Cover Page
Word PDF (pages 1-2)

Fiscal 2004 Reclassified Balance Sheet for the Closing Package
Excel PDF (pages 3-10)

Fiscal 2004 Reclassified Statement of Net Cost for the Closing Package
Excel PDF (pages 11-18)

Fiscal 2004 Reclassified Statement of Changes in Net Position for the Closing Package
Excel PDF (pages 19-24)

Fiscal 2005 Reclassified Balance Sheet for the Closing Package
Excel PDF (pages 25-34)

Fiscal 2005 Reclassified Statement of Net Cost for the Closing Package
Excel PDF (pages 35-42)

Fiscal 2005 Reclassified Statement of Changes in Net Position for the Closing Package
Excel PDF (pages 43-47)