U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2022-10

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V

Statement of Net Cost:

V Line

V None SNC

V

Footnote

V None SNC

V

Statement of Changes in Net Position

V Line

V

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

Bulletin No. 2022-10

 1 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

Line

V Footnote

None SBR

V

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

V None SF 133/Schedule P

V

V Line

V

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI

VI Line

VI Footnote

None RBS

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VI Validations and Edits 

Validations

VII Validation Number

None

Edits

Edit Number

None

Bulletin No. 2022-10

Part 2 Fiscal 2022

Bulletin No. 2022-10

 2 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A102 Revised Bulletin No. 2022-10 2022-06 TC 1

III A104 Revised Bulletin No. 2022-10 2022-06 TC 1

III A118 Revised Bulletin No. 2022-10 2022-06 TC 1

III A122 Deleted Bulletin No. 2022-10 2022-06 TC 1

III A123 Revised Bulletin No. 2022-10 2022-06 TC 1

III A138 Revised Bulletin No. 2022-10 2022-06 TC 1

III A186 Revised Bulletin No. 2022-10 2022-06 TC 1

III A195 Revised Bulletin No. 2022-10 2022-06 TC 1

III A196 Revised Bulletin No. 2022-10 2022-06 TC 1

III A202 Revised Bulletin No. 2022-10 2022-06 TC 1

III A212 Revised Bulletin No. 2022-10 2022-06 TC 1

III A220 Revised Bulletin No. 2022-10 2022-06 TC 1

III A250 Revised Bulletin No. 2022-10 2022-06 TC 1

III A510 Revised Bulletin No. 2022-10 2022-06 TC 1

III A706 Revised Bulletin No. 2022-10 2022-06 TC 1

III A708 Revised Bulletin No. 2022-10 2022-06 TC 1

III B126 Revised Bulletin No. 2022-10 2022-06 TC 1

III B162 Revised Bulletin No. 2022-10 2022-06 TC 1

III C101 Revised Bulletin No. 2022-10 2022-06 TC 1

III C103 Revised Bulletin No. 2022-10 2022-06 TC 1

III C106 Revised Bulletin No. 2022-10 2022-06 TC 1

III C107 Revised Bulletin No. 2022-10 2022-06 TC 1

III C109 Revised Bulletin No. 2022-10 2022-06 TC 1

III C114 Revised Bulletin No. 2022-10 2022-06 TC 1

III C116 Revised Bulletin No. 2022-10 2022-06 TC 1

III C117 Revised Bulletin No. 2022-10 2022-06 TC 1

III C124 Revised Bulletin No. 2022-10 2022-06 TC 1

III C130 Revised Bulletin No. 2022-10 2022-06 TC 1

III C132 Revised Bulletin No. 2022-10 2022-06 TC 1

III C136 Revised Bulletin No. 2022-10 2022-06 TC 1

III C154 Revised Bulletin No. 2022-10 2022-06 TC 1

III C172 Revised Bulletin No. 2022-10 2022-06 TC 1

III C176 Revised Bulletin No. 2022-10 2022-06 TC 1

III C182 Revised Bulletin No. 2022-10 2022-06 TC 1

III C190 Revised Bulletin No. 2022-10 2022-06 TC 1

III C204 Revised Bulletin No. 2022-10 2022-06 TC 1

III C412 Revised Bulletin No. 2022-10 2022-06 TC 1

III C413 Revised Bulletin No. 2022-10 2022-06 TC 1

III C416 Revised Bulletin No. 2022-10 2022-06 TC 1

III C452 Revised Bulletin No. 2022-10 2022-06 TC 1

III C602 Revised Bulletin No. 2022-10 2022-06 TC 1

Bulletin No. 2022-10

 3 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III C604 Revised Bulletin No. 2022-10 2022-06 TC 1

III C606 Revised Bulletin No. 2022-10 2022-06 TC 1

III C608 Revised Bulletin No. 2022-10 2022-06 TC 1

III C609 Revised Bulletin No. 2022-10 2022-06 TC 1

III C612 Revised Bulletin No. 2022-10 2022-06 TC 1

III C614 Revised Bulletin No. 2022-10 2022-06 TC 1

III C616 Revised Bulletin No. 2022-10 2022-06 TC 1

III C618 Revised Bulletin No. 2022-10 2022-06 TC 1

III C622 Revised Bulletin No. 2022-10 2022-06 TC 1

III C626 Revised Bulletin No. 2022-10 2022-06 TC 1

III C628 Revised Bulletin No. 2022-10 2022-06 TC 1

III C636 Revised Bulletin No. 2022-10 2022-06 TC 1

III C640 Revised Bulletin No. 2022-10 2022-06 TC 1

III C646 Revised Bulletin No. 2022-10 2022-06 TC 1

III C648 Revised Bulletin No. 2022-10 2022-06 TC 1

III C650 Revised Bulletin No. 2022-10 2022-06 TC 1

III C702 Revised Bulletin No. 2022-10 2022-06 TC 1

III C704 Revised Bulletin No. 2022-10 2022-06 TC 1

III C706 Revised Bulletin No. 2022-10 2022-06 TC 1

III C708 Revised Bulletin No. 2022-10 2022-06 TC 1

III D108 Revised Bulletin No. 2022-10 2022-06 TC 1

III D110 Revised Bulletin No. 2022-10 2022-06 TC 1

III D120 Revised Bulletin No. 2022-10 2022-06 TC 1

III D134 Revised Bulletin No. 2022-10 2022-06 TC 1

III D438 Revised Bulletin No. 2022-10 2022-06 TC 1

III D618 Revised Bulletin No. 2022-10 2022-06 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV 419300 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2022-10 2022-04 ATT TBL 1

IV 449000 Revised Debit/Credit attribute domain value from "C" to "D/C" Bulletin No. 2022-10 2022-04 ATT TBL 1

IV 439401 Revised Debit/Credit attribute domain value from "C" to "D/C" Bulletin No. 2022-10 2022-05 ATT TBL 1

IV 439402 Revised Debit/Credit attribute domain value from "D" to "D/C" Bulletin No. 2022-10 2022-05 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V

V Line

Bulletin No. 2022-10

 4 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V Statement of Net Cost:

Column

None SNC

V

V Line

None SNC

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Footnote

V Statement of Custodial Activity: 

Line

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL account 439401 with Fund Type attribute domain value "EP" and 

Debit/Credit attriibute domain value "D/C"; Added USSGL account 439402; Added 

USSGL account 497100 with Footnote 3; Deleted USSGL account 422512 with 

Begin/End attribute domain value "B"; Revised Fund Type attribute domain value from 

"EP/ES/ET" to "ES/ET" for USSGL account 439401 with Debit/Credit attribute domain 

value "C"

Bulletin No. 2022-10 2022-06 SBR 1

V 1290 Added USSGL account 419300 with Authority Type attribute domain value "D" Bulletin No. 2022-10 2022-06 SBR 1

V 1890 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

439401; Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL 

account 439402

Bulletin No. 2022-10 2022-06 SBR 1

V 2405 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

449000 with Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-06 SBR 1

Footnote

None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

Bulletin No. 2022-10

 5 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

None SF 133/Schedule P

V

Line

V 1000 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1000 Added USSGL account 439401 with Fund Type attribute domain value "EP" and 

Debit/Credit attribute domain value "D/C"; Revised Fund Type attribute domain value 

from "EP/ES/ET" to "ES/ET" for USSGL account 439401 with Debit/Credit attribute 

domain value "C"

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 1000 Added USSGL account 439402 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 1020 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1044 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 1172 Added USSGL account 419300 Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1173 Added USSGL account 419300 Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1724 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 1802 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

439402

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 1824 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

439401

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 1940 Revised Availability Time Indicator attribute domain value from "A" to "A/S" for 

USSGL accounts 461000 and 462000

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 2404 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

449000 with Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 3060 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 

428700 with Fund Type attribute domain value "EP/ER"

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 2

V 3072 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5090 Added USSGL account 439800 with Reimbursable Flag "R" and Begin/End attribute 

domain value "E"; Revised the Fund Type attribute domain value from "EG" to "EG/ER" 

for USSGL account 439800 with Reimbursable Flag attribute domain value "R" and 

Begin/End attribute domain value "B"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5090 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

439401; Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL 

account 439402

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 5092 Added USSGL account 439800 with Reimbursable Flag attribute domain value "R" Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5092 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

439401; Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL 

account 439402

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 5311 Added USSGL accounts 439401 and 439402 with Fund Type attribute domain value 

"EP" and Debit/Credit attribute domain value "D/C"; Revised Fund Type attribute 

domain value from "EP/ES/ET" to "ES/ET" for USSGL account 439401 with 

Debit/Credit attribute domain value "C"; Revised Fund Type attribute domain value 

from "EP/ES/ET" to "ES/ET" for USSGL account 439402 with Debit/Credit attribute 

domain value "D"

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 5311 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5312 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

Bulletin No. 2022-10

 6 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5313 Revised the Fund Type attribute domain value from "EG" to "EG/ER" for USSGL 

account 439800 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2022-10 2022-04 SF 133/Schedule P 1

V 5313 Deleted USSGL account 422512 with Begin/End attribute domain value "B" Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5314 Added USSGL accounts 439401 and 439402 with Fund Type attribute domain value 

"EP" and Debit/Credit attribute domain value "D/C"; Revised Fund Type attribute 

domain value from "EP/ES/ET" to "ES/ET" for USSGL account 439401 with 

Debit/Credit attribute domain value "C"; Revised Fund Type attribute domain value 

from "EP/ES/ET" to "ES/ET" for USSGL account 439402 with Debit/Credit attribute 

domain value "D"

Bulletin No. 2022-10 2022-05 SF 133/Schedule P 1

V 5323 Deleted USSGL account 445000 with Financing Account Code attribute domain value 

D/G

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5324 Deleted USSGL accounts 445000 and 465000 with TAS Status attribute domain value 

"E" and Financing Account Code attribute domain value "D/G"

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5331 Deleted USSGL account 422500 with Finanacing Account Code attribute domain value 

"D/G"; Deleted USSGL account 422512 

Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5333 Deleted USSGL account 422512 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V 5341 Added USSGL account 423400 Bulletin No. 2022-10 2022-06 SF 133/Schedule P 1

V Footnote

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI Footnote

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VII None RSOCNP

VII

VII Line

VII

VII Footnote

VII

VII

VII Validations and Edits 

Bulletin No. 2022-10

 7 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII Validations

VII Validation Number

VII 21E Added pass exception for TAS 012 3241 Bulletin No. 2022-10 2022-03 VAL 6

VII 22E Added pass exception for TAS 047 2021 2021 0108 Bulletin No. 2022-10 2022-03 VAL 1

VII 32E Deleted pass exceptions Bulletin No. 2022-10 2022-03 VAL 1

VII 42E Revised pass exception from AID 011 to AID 020 Bulletin No. 2022-10 2022-03 VAL 20

VII 44E Added pass exceptions for multiple TAS Bulletin No. 2022-10 2022-02 VAL 1

VII 69E Added pass exception for TAS 070 X 5088 Bulletin No. 2022-10 2022-02 VAL 1

VII 76E Revised multiple pass exceptions from AID 011 to AID 020 Bulletin No. 2022-10 2022-02 VAL 20

VII 99E Added pass exceptions for TAS 014 X 4053 and 075 2021 2022 0350 Bulletin No. 2022-10 2022-02 VAL 1

VII 111E Added multiple pass exceptions Bulletin No. 2022-10 2022-02 VAL 1

VII 120E Added pass exception for TAS 086 X 4240 Bulletin No. 2022-10 2022-03 VAL 1

VII 122E Added multiple pass exceptions Bulletin No. 2022-10 2022-02 VAL 1

VII 122E Added multiple pass exceptions Bulletin No. 2022-10 2022-03 VAL 1

VII

VII Edits

VII Edit Number

VII 2 Added SF133 line 2404 Bulletin No. 2022-10 2022-02 EDIT 1

VII 2 Added SF133 lines 1039, 1066, 1154, 1254, 1432, 1532, 1743, and 1843 Bulletin No. 2022-10 2022-03 EDIT 1

VII 4 Added USSGL account 449000 Bulletin No. 2022-10 2022-04 EDIT 8

VII 157 Added Bulletin No. 2022-10 2022-03 EDIT 17

VII

Bulletin No. 2022-10

 8 March 2021
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2022-10

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is made per Agency Request to allow 599700 activity to reflect whether there is budgetary impact or not.

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 117-31.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Change is related to GTAS code changes or enhancements.

16 Change is related to the addition of new BETCs

17 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

18 Change is a part of proposed analytical edit development based on prior period results

19 Updates required to provide clarification to agencies.

20 Change required due to TAS Component change resulting from the Shared AID Project

Bulletin No. 2022-10

 9

March 2021