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Bulletin No. 2022-04

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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 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 IV, V, and VII:

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

  •   USSGL Account Attribute Table
  •   USSGL Attribute Definition Report

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

OMB Form and Content:

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

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, 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
  •   USSGL Attribute Definition Report

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

  •   Reclassified Balance Sheet

Section VII: GTAS Validations and Edits for FY 2022 Reporting

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

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: December 16, 2021