PDF File
(Click here to download Adobe Acrobat Reader)

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

Subject: Changes to 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 have been revised for Fiscal Year (FY) 2019 and FY 2020.

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

3. Changes by Part/Section/File

Part 1—FY 2019 Reporting changes to files in Sections IV, V, and VII:

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

• USSGL Account Attribute Definition Report
• USSGL Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2019 GTAS Reporting

OMB Form and Content:

• Statement of Custodial Activity
• Statement of Budgetary Resources
• SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule

Section VII: GTAS Validations and Edits for FY 2019 Reporting

• Validation Summary
• Validation Detail
• Edit Summary
• Edit Detail

Part 2—FY 2020 Reporting changes to files includes Sections IV, V, and VII:

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

• USSGL Account Attribute Definition Report
• USSGL Attribute Table

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

OMB Form and Content:

• Statement of Custodial Activity
• Statement of Budgetary Resources
• SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule

Section VII: GTAS Validations and Edits for FY 2020 Reporting

• Validation Summary
• Validation Detail
• Edit Summary
• Edit Detail

4. Effective Date

• Part 1 requirements for FY 2019 are effectively immediately
• Part 2 requirements for FY 2020 are effective October 1, 2019

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 1, 2019