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Bulletin No. 2020-21

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: Change to Bulletin No. 2020-15, U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement

1. Purpose: This bulletin notifies agencies that Parts 1 and 2 of the USSGL Supplement have been revised for Fiscal Year (FY) 2020 and FY 2021.

2. Summary of Changes: The Summary of Changes identifies specific revisions made to the USSGL. 

3. Changes by Part/Section/File:

Part 1-FY2020 Reporting changes to files in Sections III, V, VI, and VII:

Section III: Account Transactions

  • Transactions
  • Transaction Listing
  • T-Accounts

Section V: Crosswalks to Standard External Reports for FY 2020 GTAS Reporting

OMB Form and Content:

  • Optional (2020) Balance Sheet
  • Statement of Net Cost
  • Statement of Budgetary Resources
  • SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2020 Reporting

  • Reclassified Balance Sheet

Section VII: GTAS Validations and Edits for FY 2020 Reporting

  • Validations Detail
  • Validations Summary
  • Edits Detail
  • Edits Summary

Part 2—FY 2021 Reporting changes to files in Sections I, II, III, IV, V, VI, and VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions

Section III: Account Transactions

  • Transactions
  • Transaction Listing
  • T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting

  • USSGL Attribute Definition Report
  • USSGL Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2021 GTAS Reporting

OMB Form and Content:

  • Balance Sheet
  • Statement of Net Cost
  • Statement of Budgetary Resources
  • SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2021 Reporting

  • Reclassified Balance Sheet

Section VII: GTAS Validations and Edits for FY 2021 Reporting

  • Validations Detail
  • Validations Summary
  • Edits Detail
  • Edits Summary

4. Effective Date:

Part 1 requirements for FY 2020 are effective immediately.

Part 2 requirements for FY 2021 are effective October 1, 2020.

5. Inquiries:

Direct questions concerning this bulletin to your agency's USSGL Board representative or:

Jaime M. Saling
Director, Financial Reports and Advisory Division
Fiscal Accounting
Bureau of the Fiscal Service
PO Box 1328
Parkersburg, WV 26106-1328
Telephone: 304-480-6485
Fax: 304-480-5176

Date: August 5, 2020