To: Heads of Government Departments, Agencies, and Others ConcernedSubject: Change to Bulletin No. 2024-04, U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement1. 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 II, III, IV, V, and VII:Section II: Accounts and DefinitionsSection III: Account TransactionsTransaction ListingTransactionsT-AccountsSection IV: Account Attributes for USSGL Proprietary Account and Budgetary Account ReportingUSSGL Account Attribute TableSection V: Crosswalks to Standard External Reports for FY 2024 GTAS ReportingOMB Form and Content:Balance SheetStatement of Budgetary ResourcesSF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing ScheduleSection VII: GTAS Validations and Edits for FY 2024 ReportingValidations DetailValidations SummaryEdits DetailEdits SummaryPart 2 - FY 2025 Reporting changes to files in Sections I, II, III, IV, V, VI and VII:Section I: Chart of AccountsSection II: Accounts and DefinitionsSection III: Account TransactionsTransaction ListingTransactionsT-AccountsSection IV: Account Attributes for USSGL Proprietary Account and Budgetary Account ReportingUSSGL Account Attribute TableSection V: Crosswalks to Standard External Reports for FY 2025 GTAS ReportingOMB Form and Content:Balance SheetStatement of Net CostStatement of Budgetary ResourcesSF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing ScheduleSection VI: USSGL Crosswalks to Reclassified StatementsReclassified Statement of Net CostSection VII: GTAS Validations and Edits for FY 2025 ReportingValidations DetailValidations SummaryEdits DetailEdits SummaryEdits Closing4. 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:Andrew MorrisDirector, General Ledger and Intragovernmental Transaction DivisionFiscal AccountingBureau of the Fiscal ServicePO Box 1328Parkersburg, WV 26106-1328Email: USSGLTeam@fiscal.treasury.govDate: September 12, 2024