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

Subject: Change to Bulletin No. 2026-02, 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) 2026 and FY 2027.

2. Summary of Changes

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

3. Changes by Part/Section/File

Part 1 — FY 2026 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 2026 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 VII: GTAS Validations and Edits for FY 2026 Reporting.

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

Part 2 - FY 2027 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 2027 GTAS Reporting

OMB Form and Content:

• Balance Sheet
• Statement of Changes in Net Position
• Statement of Budgetary Resources
• SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Section VI: USSGL Crosswalks to Reclassified Statements

• Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2027 Reporting

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

4. Effective Date:

• Part 1 requirements for FY 2026 are effective immediately.
• Part 2 requirements for FY 2027 are effective October 1, 2026.

5. Inquiries

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

Joshua Hudkins 
Manager, General Ledger and Intragovernmental Transaction Division 
Office of Accounting 
Bureau of the Fiscal Service 
PO Box 1328 
Parkersburg, WV 26106-1328 
Email: USSGLTeam@fiscal.treasury.gov

Date: June 10, 2026