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To: Heads of Government Departments, Agencies, and Others Concerned
Subject: Change to Bulletin No. 2018-05, 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 has been revised for Fiscal Year (FY) 2018 and FY 2019.
2. Summary of Changes—The Summary of Changes identifies specific revisions made to the USSGL. The summary header "Consolidated" refers to all changes to date for FY 2018 and FY 2019.
3. Changes by Part/Section/File
Part 1—FY 2018 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
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for FY 2018 GTAS Reporting
OMB Form and Content:
Section VI: Crosswalks to Reclassified Statements for FY 2018 Reporting
Section VII: GTAS Validations and Edits for FY 2018 Reporting
Part 2—FY 2019 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
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section V: Crosswalks to Standard External Reports for FY 2019 GTAS Reporting
OMB Form and Content:
Section VI: Crosswalks to Reclassified Statements for FY 2019 Reporting
Section VII: GTAS Validations and Edits for FY 2019 Reporting
4. Effective Date
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 3, 2018