Part 2 Fiscal Year 2026 Reporting USSGL Bulletin No. 2025-02 (December 2024) Document Part 2 Contents (9.11 MB) Section I: Chart of Accounts Section II: Accounts and Definitions Section III: Account Transactions Section IV: USSGL Account Attributes Section V: USSGL Crosswalks to Standard External Reports Section VI: USSGL Crosswalks to Reclassified Statements Section VII: GTAS Validations and Edits Section I: Chart of Accounts Cover Page Link Individual Files Chart of Accounts Document PDF (362.64 KB) Top of Page Section II: Accounts and Definitions Cover Page Link Individual Files Accounts and Definitions Document PDF (751.53 KB) Top of Page Section III: Account Transactions Cover Page Link Individual Files Transaction Categories Document PDF (113.89 KB) Transaction Listing Document PDF (290.86 KB) Transactions Document PDF (1.26 MB) T-Accounts Document PDF (643.15 KB) Top of Page Section IV: USSGL Account Attributes Cover Page Link The USSGL Account Attribute Table contains a listing of all required attributes and attribute domain values for each USSGL account. For valid attributes and attribute domain values for specific reporting permutations for a USSGL account, please refer to the applicable Crosswalk located in Sections V and VI. Individual Files USSGL Account Attribute Definition Report Document PDF (223.67 KB) USSGL Attribute Table Document PDF (1.06 MB) Document Excel (1.01 MB) Top of Page Section V: USSGL Crosswalks to Standard External Reports Cover Page Link Individual Files Balance Sheet Document PDF (207.8 KB) Document Excel (52.39 KB) Statement of Net Cost Document PDF (114.11 KB) Document Excel (30.29 KB) Statement of Changes in Net Position Document PDF (118.63 KB) Document Excel (25 KB) Statement of Custodial Activity Document PDF (118.81 KB) Document Excel (24.13 KB) Statement of Budgetary Resources Document PDF (520.86 KB) Document Excel (59.09 KB) SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule Document PDF (2.71 MB) Document Excel (428.29 KB) Top of Page Section VI: USSGL Crosswalks to Reclassified Statements Cover Page Link Individual Files Reclassified Statement of Net Cost Document PDF (117.93 KB) Document Excel (32.37 KB) Reclassified Statement of Operations and Changes in Net Position Document PDF (132 KB) Document Excel (33.71 KB) Top of Page Section VII: GTAS Validations and Edits Cover Page Link Individual Files Validations Detail Document PDF (192.23 KB) Document Excel (95.2 KB) Validations Summary Document PDF (101.14 KB) Document Excel (19.32 KB) Edits Detail Document PDF (1007.7 KB) Document Excel (1.27 MB) Edits Summary Document PDF (153.86 KB) Document Excel (28.37 KB) Closing Edit Details Document PDF (522.08 KB) Document Excel (34.42 KB) Top of Page
Section I: Chart of Accounts Cover Page Link Individual Files Chart of Accounts Document PDF (362.64 KB) Top of Page
Section II: Accounts and Definitions Cover Page Link Individual Files Accounts and Definitions Document PDF (751.53 KB) Top of Page
Section III: Account Transactions Cover Page Link Individual Files Transaction Categories Document PDF (113.89 KB) Transaction Listing Document PDF (290.86 KB) Transactions Document PDF (1.26 MB) T-Accounts Document PDF (643.15 KB) Top of Page
Section IV: USSGL Account Attributes Cover Page Link The USSGL Account Attribute Table contains a listing of all required attributes and attribute domain values for each USSGL account. For valid attributes and attribute domain values for specific reporting permutations for a USSGL account, please refer to the applicable Crosswalk located in Sections V and VI. Individual Files USSGL Account Attribute Definition Report Document PDF (223.67 KB) USSGL Attribute Table Document PDF (1.06 MB) Document Excel (1.01 MB) Top of Page
Section V: USSGL Crosswalks to Standard External Reports Cover Page Link Individual Files Balance Sheet Document PDF (207.8 KB) Document Excel (52.39 KB) Statement of Net Cost Document PDF (114.11 KB) Document Excel (30.29 KB) Statement of Changes in Net Position Document PDF (118.63 KB) Document Excel (25 KB) Statement of Custodial Activity Document PDF (118.81 KB) Document Excel (24.13 KB) Statement of Budgetary Resources Document PDF (520.86 KB) Document Excel (59.09 KB) SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule Document PDF (2.71 MB) Document Excel (428.29 KB) Top of Page
Section VI: USSGL Crosswalks to Reclassified Statements Cover Page Link Individual Files Reclassified Statement of Net Cost Document PDF (117.93 KB) Document Excel (32.37 KB) Reclassified Statement of Operations and Changes in Net Position Document PDF (132 KB) Document Excel (33.71 KB) Top of Page
Section VII: GTAS Validations and Edits Cover Page Link Individual Files Validations Detail Document PDF (192.23 KB) Document Excel (95.2 KB) Validations Summary Document PDF (101.14 KB) Document Excel (19.32 KB) Edits Detail Document PDF (1007.7 KB) Document Excel (1.27 MB) Edits Summary Document PDF (153.86 KB) Document Excel (28.37 KB) Closing Edit Details Document PDF (522.08 KB) Document Excel (34.42 KB) Top of Page