FMS Web site banner Read FMS Web site privacy policy Skip to Main Content Department of the Treasury Web site
 

 Home Q&A's Calendar Publications Programs About FMS Site Map/A-Z Index Help

white arrow USSGL Homepage

white arrow Frequently Asked Questions

white arrow USSGL Historical TFM

white arrow USSGL Meetings New

white arrow Agency Contacts

white arrow USSGL Division Contacts

white arrow Issues Form

white arrow About the USSGL

white arrow Training

United States Standard General Ledger Logo

USSGL Treasury Financial Manual (TFM) Archives

The documents below are available in MS Word 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 information consists of previously released USSGL TFM Supplements. As indicated in the individual transmittal letters, each TFM release replaces or revises previous amendments. Unless otherwise noted, the files contained in the TFM's below are in their original format. Interim updates that were posted to the web between TFM cycles are not reflected here.

Budgetary Accounting Guide
Archived Budgetary Accounting Guide (1996)
USSGL TFM Archive
June 2008 (TFM Release S2 08-02)

Part 1--Fiscal 2008 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2008 Chart of Accounts
Section II: Fiscal 2008 Account Descriptions
Section III: Fiscal 2008 Accounting Transactions
Section IV: Fiscal 2008 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2008 USSGL Crosswalks
Section VI: Fiscal 2008 Crosswalks to the Closing Package

Part 2--Fiscal 2009 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2009 Chart of Accounts
Section II: Fiscal 2009 Account Descriptions
Section III: Fiscal 2009 Accounting Transactions
Section IV: Fiscal 2009 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2009 USSGL Crosswalks

December 2007 (TFM Release S2 08-01)

Part 1--Fiscal 2007 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2007 Chart of Accounts
Section II: Fiscal 2007 Account Descriptions
Section III: Fiscal 2007 Accounting Transactions
Section IV: Fiscal 2007 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2007 USSGL Crosswalks
Section VI: Fiscal 2007 Crosswalks to the Closing Package

Part 2--Fiscal 2008 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2008 Chart of Accounts
Section II: Fiscal 2008 Account Descriptions
Section III: Fiscal 2008 Accounting Transactions
Section IV: Fiscal 2008 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2008 USSGL Crosswalks

August 2007 (TFM Release S2 07-02)
Revised by TFM Volume I Bulletin No. 2008-03 (October 2007)


Part 1--Fiscal 2007 Reporting
Transmittal Letter and Summary of Changes
I TFM Bulletin No. 2008-03
Section I: Fiscal 2007 Chart of Accounts
Section II: Fiscal 2007 Account Descriptions
Section III: Fiscal 2007 Accounting Transactions
Section IV: Fiscal 2007 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2007 USSGL Crosswalks
Section VI: Fiscal 2007 Crosswalks to the Closing Package

Part 2--Fiscal 2008 Reporting
Transmittal Letter and Summary of Changes
I TFM Bulletin No. 2008-03
Section I: Fiscal 2008 Chart of Accounts
Section II: Fiscal 2008 Account Descriptions
Section III: Fiscal 2008 Accounting Transactions
Section IV: Fiscal 2008 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2008 USSGL Crosswalks

July 2007 (TFM Release S2 07-01)

Part 1--Fiscal 2007 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2007 Chart of Accounts
Section II: Fiscal 2007 Account Descriptions
Section III: Fiscal 2007 Accounting Transactions
Section IV: Fiscal 2007 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2007 USSGL Crosswalks
Section VI: Fiscal 2007 Crosswalks to the Closing Package

Part 2--Fiscal 2008 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2008 Chart of Accounts
Section II: Fiscal 2008 Account Descriptions
Section III: Fiscal 2008 Accounting Transactions
Section IV: Fiscal 2008 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2008 USSGL Crosswalks

June 2006 (TFM release S2 06-02) and July 2006 (TFM release S2 06-02a)

Part 1--Fiscal 2006 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2006 Chart of Accounts
Section II: Fiscal 2006 Account Descriptions
Section III: Fiscal 2006 Accounting Transactions
Section IV: Fiscal 2006 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2006 USSGL Crosswalks
Section VI: Fiscal 2006 Crosswalks to the Closing Package

Part 2--Fiscal 2007 Reporting
Transmittal Letter and Summary of Changes
Section I: Fiscal 2007 Chart of Accounts
Section II: Fiscal 2007 Account Descriptions
Section III: Fiscal 2007 Accounting Transactions
Section IV: Fiscal 2007 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2007 USSGL Crosswalks

October 2005 (TFM release S2 06-01)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2006 Chart of Accounts
Section II: Fiscal 2006 Account Descriptions
Section III: Fiscal 2006 Accounting Transactions
Section IV: Fiscal 2005 and 2006 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2005 and 2006 USSGL Crosswalks
Section VI: Fiscal 2005 Crosswalks to the Closing Package

August 2005 (TFM release S2 05-03)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2006 Chart of Accounts
Section II: Fiscal 2006 Account Descriptions
Section III: Fiscal 2006 Accounting Transactions
Section IV: Fiscal 2005 and 2006 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2005 and 2006 USSGL Crosswalks
Section VI: Fiscal 2005 Crosswalks to the Closing Package

June 2005 (TFM release S2 05-02)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2006 Chart of Accounts
Section II: Fiscal 2006 Account Descriptions
Section III: Fiscal 2006 Accounting Transactions
Section IV: Fiscal 2005 and 2006 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2005 USSGL Crosswalks
Section VI: Fiscal 2005 Crosswalks to the Closing Package

December 2004 (TFM release S2 05-01)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2005 Chart of Accounts
Section II: Fiscal 2005 Account Descriptions
Section III: Fiscal 2005 Accounting Transactions
Section IV: Fiscal 2004 and 2005 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2004 and 2005 USSGL Crosswalks
Section VI: Fiscal 2004 and 2005 Crosswalks to the Closing Package

September 2004 (TFM release S2-04-02) With Updates (October 2004)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2005 Chart of Accounts
Section II: Fiscal 2005 Account Descriptions
Section III: Fiscal 2005 Accounting Transactions
Section IV: Fiscal 2004 and 2005 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2004 and 2005 USSGL Crosswalks
Section VI: Fiscal 2004 and 2005 Crosswalks to the Closing Package

June 2004 (TFM release S2-04-01) With Updates (July 2004)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2005 Chart of Accounts
Section II: Fiscal 2005 Account Descriptions
Section III: Fiscal 2005 Accounting Transactions
Section IV: Fiscal 2004 and 2005 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2004 and 2005 USSGL Crosswalks
Section VI: Fiscal 2005 Crosswalks to the Closing Package

August 2003 (TFM release S2-03-02) With Updates (October 2003 and January 2004)

Transmittal Letter and Summary of Changes
Section I: Fiscal 2004 Chart of Accounts
Section II: Fiscal 2004 Account Descriptions
Section III: Fiscal 2004 Accounting Transactions
Section IV: Fiscal 2003 and 2004 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2003 and 2004 USSGL Crosswalks
Section VI: Fiscal 2004 Crosswalks to the Closing Package

June 2003 TFM Release S2-03-01

Transmittal Letter and Summary of Changes
Section I: Fiscal 2004 Chart of Accounts
Section II: Fiscal 2004 Account Descriptions
Section III: Fiscal 2004 Accounting Transactions
Section IV: Fiscal 2003 and 2004 USSGL Attributes (FACTS I and FACTS II)
Section V: Fiscal 2003 and 2004 USSGL Crosswalks

September 2002 TFM Release S2-02-03 and Updates

Transmittal Letter and Summary of Changes
Interim Summary of Changes
Fiscal 2003 Chart of Accounts
Fiscal 2003 Account Descriptions
Fiscal 2003 Accounting Transactions
Fiscal 2002 and 2003 USSGL Attributes for FACTS I
Fiscal 2002 and 2003 USSGL Attributes for FACTS II
Fiscal 2002 and 2003 USSGL Crosswalks to Standard External Reports

June 2002 TFM Release S2-02-02 and Updates

Transmittal Letter and Summary of Changes
Interim Summary of Changes
Fiscal 2003 Chart of Accounts
Fiscal 2003 Account Descriptions
Fiscal 2003 Accounting Transactions
Fiscal 2002 and 2003 USSGL Attributes for FACTS I
Fiscal 2002 and 2003 USSGL Attributes for FACTS II
Fiscal 2002 and 2003 USSGL Crosswalks to Standard External Reports

May 2001 TFM Release S2-01-02 and Updates

Interim Changes (February 2002 release)
TFM S2-02-01 (October 2001 release)
TFM S2-01-03 (July 2001 release)
TFM S2-01-02 (May 2001 release)

April 2000 TFM Release S2-00-01

Transmittal Letter and Summary of Changes
Fiscal 2001 Chart of Accounts
Fiscal 2001 Account Descriptions
Fiscal 2001 Accounting Transactions
Fiscal 2000 and 2001 USSGL Form and Content Crosswalks
Fiscal 2000 Formats for Form and Content Crosswalks

October 2000 TFM Release S2-01-01

Transmittal Letter
FACTS I Attributes
FACTS II Attributes
USSGL Crosswalks (SF 133, FMS 2108, P&F)

May 1999 TFM Release S2-99-01

Fiscal 2000 Chart of Accounts
Fiscal 2000 Account Descriptions


   Last Updated:  Thursday August 14, 2008

Contact FMS
Treasury E-Government
Privacy Policy
Web Site Inventory/
Publication Schedule
Accessibility/
508 Statement
Freedom of Information Act/
Information Quality
Treasury Department Web Site Treasury No Fear Act Page Regulations.gov USA.gov