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To: Heads of Government Departments, Agencies, and Others Concerned
Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement
1. Purpose—This bulletin revises the USSGL and replaces all previous amendments.
2. Rescission
Bulletin No. 2021-17 rescinds the following publications:
3. Explanation of Updates
Bulletin No. 2021-17 USSGL includes two parts:
4. Overall Changes to the USSGL
5. Changes by Part/Section
Part 1—FY 2021 Reporting includes Sections I through VII:
Section I: Chart of Accounts—This section includes USSGL accounts required for FY 2021 reporting.
Section II: Accounts and Definitions—This section includes USSGL accounts required for FY 2021 reporting.
Section III: Account Transactions—This section provides transactions for USSGL accounts required for FY 2021 reporting.
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting —This section describes USSGL account attributes. It also displays the USSGL account attributes used with each USSGL account for FY 2021 reporting.
Section V: Crosswalks to Standard External Reports for FY 2021 GTAS Reporting—This section provides FY 2021 reporting requirements for USSGL accounts that crosswalk to the following reports:
OMB Form and Content:
Section VI: Crosswalks to Reclassified Statements for FY 2021 Reporting—This section includes crosswalks for use in FY 2021 reporting.
Section VII: GTAS Validations and Edits for FY 2021 Reporting—This section includes required Validations and Edits for use in FY 2021 reporting.
Part 2—FY 2022 Reporting includes Sections I through VII:
Section I: Chart of Accounts—This section includes USSGL accounts required for FY 2022 reporting.
Section II: Accounts and Definitions—This section includes USSGL accounts required for FY 2022 reporting.
Section III: Account Transactions—This section provides transactions for USSGL accounts required for FY 2022 reporting.
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting —This section describes USSGL account attributes. It also displays the USSGL account attributes used with each USSGL account for FY 2022 reporting.
Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting—This section provides FY 2022 reporting requirements for USSGL accounts that crosswalk to the following reports:
OMB Form and Content:
Section VI: Crosswalks to Reclassified Statements for FY 2022 Reporting—This section includes crosswalks for use in FY 2022 reporting.
Section VII: GTAS Validations and Edits for FY 2022 Reporting—This section includes required Validations and Edits for use in FY 2022 reporting.
6. Effective Date
7. References
8. Inquiries
Direct questions concerning this bulletin to your agency's USSGL Board representative or:
Chris Beck
Director, General Ledger and Intragovernmental Transaction Division
Fiscal Accounting
Bureau of the Fiscal Service
PO Box 1328
Parkersburg, WV 26106-1328
Email: USSGLTeam@fiscal.treasury.gov
Date: June 9, 2021