Bulletin No. 2024-03

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

Subject: Change to Bulletin No. 2024-01, 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) 2024 and FY 2025.

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

3. Changes by Part/Section/File: 

Part 1 — FY 2024 Reporting changes to files in Sections I, II, III, IV, V, 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 VII: GTAS Validations and Edits for FY 2024 Reporting.

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

Part 2 - FY 2025 Reporting changes to files in Sections I, II, III, IV, V, 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 2025 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 VII: GTAS Validations and Edits for FY 2025 Reporting

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

4. Effective Date:

  • Part 1 requirements for FY 2024 are effective immediately.
  • Part 2 requirements for FY 2025 are effective October 1, 2024.

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: March 7, 2024