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