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Bulletin No. 2021-20

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Bulletin No. 2021-20

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

Subject: Change to Bulletin No. 2021-17, 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) 2021 and FY 2022.

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

3. Changes by Part/Section/File:

Part 1 - 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
  • Attribute Definition Report

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

OMB Form and Content:

  • Balance Sheet
  • Statement of Changes in Net Position
  • Statement of Custodial Activity
  • 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 Net Cost
  • 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

Part 2 - FY 2022 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
  • Attribute Definition Report

Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting

OMB Form and Content:

  • Balance Sheet
  • Statement of Changes in Net Position
  • Statement of Custodial Activity
  • 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 2022 Reporting

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

Section VII: GTAS Validations and Edits for FY 2022 Reporting

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

4. Effective Date

Part 1 requirements for FY 2021 are effective immediately.

Part 2 requirements for FY 2022 are effective immediately.

5. 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: August 18, 2021