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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 Part 1 and Part 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 IV, V, VI, and VII:

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

• USSGL Account Attribute Table

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

OMB Form and Content:

• 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 Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2020 Reporting

• Validations Detail
• Edits Detail

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

• Transaction Listing
• Transactions
• T-Accounts

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

• USSGL Account Attribute Table

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

OMB Form and Content:

• Balance Sheet
• 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
• Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2021 Reporting

• Validations Detail
• Validations Summary
• Edits Detail
• Edits Summary
• Closing Edit Details

4. Effective Date:

Part 1 requirements for FY 2020 are effective immediately.

Part 2 requirements for FY 2021 are effective immediately.

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

Date: December 17, 2020