Bulletin No. 2022-12
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. 2022-12 rescinds the following publications:
- Bulletin No. 2021-17 (June 2021)
- Bulletin No. 2021-20 (August 2021)
- Bulletin No. 2022-04 (December 2021)
- Bulletin No. 2022-10 (March 2022)
3. Explanation of Updates
Bulletin No. 2022-12 USSGL includes two parts:
- Part 1 Fiscal Year (FY) 2022, replaces USSGL Part 1 FY 2021 reporting.
- Part 2 FY 2023, replaces USSGL Part 2 FY 2022 reporting.
4. Overall Changes to the USSGL
- Part 1 FY 2022—Revised
- Part 2 FY 2023—Revised
- Summary of Changes—The Summary of Changes identifies specific changes made to the USSGL.
5. Changes by Part/Section
Part 1—FY 2022 Reporting includes Sections I through VII:
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
- Transaction Categories
- Transaction Listing
- Transactions
- T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
- USSGL Account Attribute Definition Report
- USSGL Account Attribute Table
Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting
OMB Form and Content:
- Balance Sheet
- Statement of Net Cost
- Statement of Changes in Net Position
- 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 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
- Closing Edit Details
Part 2—FY 2023 Reporting includes Sections I through VII:
Section I: Chart of Accounts
Section II: Accounts and Definitions
Section III: Account Transactions
- Transaction Categories
- Transaction Listing
- Transactions
- T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
- USSGL Account Attribute Definition Report
- USSGL Account Attribute Table
Section V: Crosswalks to Standard External Reports for FY 2023 GTAS Reporting
OMB Form and Content:
- Balance Sheet
- Statement of Net Cost
- Statement of Changes in Net Position
- 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 VI: Crosswalks to Reclassified Statements for FY 2023 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 2023 Reporting
- Validations Detail
- Validations Summary
- Edits Detail
- Edits Summary
- Closing Edit Detail
6. Effective Date
- Part 1 requirements for FY 2022 are effective immediately.
- Part 2 requirements for FY 2023 are effective October 1, 2022.
7. References
- TFM Volume I, Part 2, Chapter 4700, "Federal Entity Reporting Requirements for the Financial Report of the United States Government," dated June 2021.
- OMB Circular No. A-11, "Preparation, Submission, and Execution of the Budget," dated August, 2021.
- OMB Circular No. A-136 Revised, "Financial Reporting Requirements" (Form and Content), dated August 2021.
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 8, 2022
