Bulletin No. 2023-04

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

Subject: Change to Bulletin No. 2023-02, U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement

  1. Purpose: This bulletin notifies agencies that Part 1 and 2 of the USSGL Supplement have been revised for Fiscal Year (FY) 2023 and 2024.


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


  3. Changes by Part/Section/File:

     

    Part 1 - FY 2023 Reporting changes to files in Sections III, IV, V, and VII:

    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 2023 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 VI: Crosswalks to Reclassified Statements for FY 2023 Reporting

    • Reclassified Balance Sheet

    Section VII: GTAS Validations and Edits for FY 2023 Reporting

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

    Part 2 - FY 2024 Reporting changes to files in Sections III, IV, V, and VII:

    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 2024 GTAS Reporting

    OMB Form and Content:

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

    Section VI: Crosswalks to Reclassified Statements for FY 2024 Reporting

    • Reclassified Balance Sheet

    Section VII: GTAS Validations and Edits for FY 2024 Reporting

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

  4. Effective Date:

    • Part 1 requirements for FY 2023 are effective immediately.
    • Part 2 requirements for FY 2024 are effective immediately.

  5. Inquiries:

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

    Andrew Morris
    Director, General Ledger and Intragovernmental Transaction Division
    Fiscal Accounting
    Bureau of the Fiscal Service

    PO Box 1328
    Parkersburg, WV 26106-1328

     

     

    Date: March 8, 2023

This page was last updated on March 23, 2023.