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

Subject: Change to Bulletin No. 2023-04, 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) 2023 and FY 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 II, III, IV, V, VI, and VII:

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

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 Statement of Net Cost

Section VII: GTAS Validations and Edits for FY 2023 Reporting

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

Part 2 - FY 2024 Reporting changes to files in Sections I, II, III, IV, V, VI, 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

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

OMB Form and Content:

• Balance Sheet
• Statement 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 Statement of Net Cost

Section VII: GTAS Validations and Edits for FY 2024 Reporting

• Validations Detail
• 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:

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 7, 2023