Fiscal 2005 and 2006 Reporting

October 2005 (TFM release S2 06-01)

Updated November 14, 2005

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 2005 and 2006 Reporting
• Section VI: USSGL Crosswalks -- Reclassified Statements for Fiscal 2005 Reporting

INTRODUCTION

Entire, Up-to-Date USSGL

Click here to retrieve the entire file in PDF format only (4,928 KB).

Transmittal Letter

Word PDF

Summary of Changes

Excel PDF

• Top of Page

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.

Word PDF (pages 1-18)

• Top of Page

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.

Word PDF (pages 1-86)

• Top of Page

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.

Word PDF (pages 1-370)

• Top of Page

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

Section IV: Entire File  (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
Word PDF (pages 1-2)

Attributes Used To Prepare 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 2005 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information
Excel PDF (pages 5-12)

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

Section IV: FACTS II Reporting Individual Files

Attributes Used To Prepare Budgetary Reports
Word PDF (pages 21-22)

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

FACTS II Entity Definition Report
Word PDF (pages 27-36)

FACTS II Attribute Definition Report
Word PDF (pages 37-58)

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

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

• Top of Page

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

Section V: Entire File  (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
Word PDF (pages 1-2)

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

Fiscal 2005 FMS 2108: Yearend Closing Statement
Excel PDF (pages 19-26)

Fiscal 2005 Balance Sheet
Excel PDF (pages 27-34)

Fiscal 2005 Statement of Net Cost
Excel PDF (pages 35-38)

Fiscal 2005 Statement of Changes in Net Position
Excel PDF (pages 39-44)

Fiscal 2005 OMB Statement of Financing
Excel PDF (pages 45-56)

Fiscal 2005 Statement of Custodial Activity
Excel PDF (pages 57-60)

Budget Program and Financing (P & F) Schedule Prior Year Actual Column for Fiscal 2005
Excel PDF (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
Excel PDF (pages 87-102)

Fiscal 2006 FMS 2108: Yearend Closing Statement
Excel PDF (pages 103-110)

Fiscal 2006 Balance Sheet
Excel PDF (pages 111-120)

Fiscal 2006 Statement of Net Cost
Excel PDF (pages 121-124)

Fiscal 2006 Statement of Changes in Net Position
Excel PDF (pages 125-130)

Fiscal 2006 Statement of Financing
Excel PDF (pages 131-142)

Fiscal 2006 Statement of Custodial Activity
Excel PDF (pages 143-146)

• Top of Page

Section VI: USSGL Crosswalks -- Reclassified Statements

Section VI: Entire File  (pages 1-21)

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
Word PDF (pages 1-2)

Fiscal 2005 Reclassified Balance Sheet for the Closing Package
Excel PDF (pages 3-10)

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

Fiscal 2005 Reclassified Statement of Changes in Net Position for the Closing Package
Excel PDF (pages 17-21)