Bulletin No. 2023-02

To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement

  1. Purpose—This bulletin revises the USSGL and replaces all previous amendments.
  2. Rescission

    Bulletin No. 2023-02 rescinds the following publications:

    • Bulletin No. 2022-12 (June 2022)
    • Bulletin No. 2022-16 (September 2022)
  3. Explanation of Updates

    Bulletin No. 2023-02 USSGL includes two parts:

    • Part 1 FY 2023, replaces USSGL Part 1 FY 2022 reporting.
    • Part 2 FY 2024, replaces USSGL Part 2 FY 2023 reporting.
  4. Overall Changes to the USSGL
    • Part 1 FY 2023—Revised
    • Part 2 FY 2024—Revised
    • Summary of Changes—The Summary of Changes identifies specific changes made to the USSGL.
  5. Changes by Part/Section

    Part 1—FY 2023 Reporting includes Sections I through VII:

    Section I: Chart of Accounts

    Section II: Accounts and Definitions

    Section III: Account Transactions

    • Transaction Categories
    • Transaction Listing
    • Transactions
    • T-Accounts

    Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting

    • USSGL Account Attribute Definition Report
    • USSGL Account Attribute Table

    Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting

    OMB Form and Content:

    • 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: Crosswalks to Reclassified Statements for FY 2023 Reporting

    • Reclassified Balance Sheet
    • Reclassified Statement of Net Cost
    • Reclassified Statement of Operations and Changes in Net Position

    Section VII: GTAS Validations and Edits for FY 2023 Reporting.

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

    Part 2—FY 2024 Reporting includes Sections I through VII:

    Section I: Chart of Accounts

    Section II: Accounts and Definitions

    Section III: Account Transactions

    • Transaction Categories
    • Transaction Listing
    • Transactions
    • T-Accounts

    Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting

    • USSGL Account Attribute Definition Report
    • 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 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: Crosswalks to Reclassified Statements for FY 2024 Reporting

    • Reclassified Balance Sheet
    • Reclassified Statement of Net Cost
    • Reclassified Statement of Operations and Changes in Net Position

    Section VII: GTAS Validations and Edits for FY 2024 Reporting

    • Validations Detail
    • Validations Summary
    • Edits Detail
    • Edits Summary
    • Closing Edit Detail
  6. Effective Date
    • Part 1 requirements for FY 2023 are effective immediately.
    • Part 2 requirements for FY 2024 are effective October 1, 2023.
  7. References
    • TFM Volume I, Part 2, Chapter 4700, "Federal Entity Reporting Requirements for the Financial Report of the United States Government," dated June 2021.
    • OMB Circular No. A-11, "Preparation, Submission, and Execution of the Budget," dated August, 2021.
    • OMB Circular No. A-136 Revised, "Financial Reporting Requirements" (Form and Content), dated August 2021.
  8. 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
     

     

    Date: December 15, 2022

This page was last updated on February 03, 2023.