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Bulletin No. 2023-04

Bulletin No. 2023-04

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

Subject: Change to Bulletin No. 2023-02, U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement

1. Purpose: This bulletin notifies agencies that Part 1 and 2 of the USSGL Supplement have been revised for Fiscal Year (FY) 2023 and 2024.

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

3. Changes by Part/Section/File:

Part 1 - FY 2023 Reporting changes to files in Sections III, IV, V, and VII:

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

Section V: Crosswalks to Standard External Reports for FY 2023 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 2023 Reporting

  • Reclassified Balance Sheet

Section VII: GTAS Validations and Edits for FY 2023 Reporting

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

Part 2 - FY 2024 Reporting changes to files in Sections III, IV, V, and VII:

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

Section V: Crosswalks to Standard External Reports for FY 2024 GTAS Reporting

OMB Form and Content:

  • Balance Sheet
  • Statment of Net Cost
  • 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 2024 Reporting

  • Reclassified Balance Sheet

Section VII: GTAS Validations and Edits for FY 2024 Reporting

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

4. Effective Date:

  • Part 1 requirements for FY 2023 are effective immediately.
  • Part 2 requirements for FY 2024 are effective immediately.

5. Inquiries:

Direct questions concerning this bulletin to your agency's USSGL Board representative or:

Andrew Morris
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: March 8, 2023