Part 2 Fiscal Year 2025 Reporting

USSGL Bulletin No. 2024-01 (December 2023)
Revised by Bulletin No. 2024-03 (March 2024)

  • Section I: Chart of Accounts

    Cover Page Link
    Individual Files

  • Section II: Accounts and Definitions

    Cover Page Link
    Individual Files

  • Section III: Account Transactions

    Cover Page Link
    Individual Files
    Transaction Categories
    Transaction Listing
    Transactions
    T-Accounts

  • Section IV: USSGL Account Attributes

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    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
    USSGL Attribute Table

  • Section V: USSGL Crosswalks to Standard External Reports

    Cover Page Link
    Individual Files
    Balance Sheet
    Statement of Net Cost
    Statement of Changes in Net Position
    Statement of Custodial Activity
    Statement of Budgetary Resources
    SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget Program and Financing Schedule

  • Section VI: USSGL Crosswalks to Reclassified Statements

    Cover Page Link
    Individual Files
    Reclassified Statement of Net Cost
    Reclassified Statement of Operations and Changes in Net Position