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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