U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2023-11

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A123 Revised Bulletin No. 2023-11 2023-12 TC 1

III A127 Revised Bulletin No. 2023-11 2023-12 TC 1

III A129 Revised Bulletin No. 2023-11 2023-12 TC 1

III A172 Revised Bulletin No. 2023-11 2023-12 TC 1

III A403 Added Bulletin No. 2023-11 2023-12 TC 1

III A416 Revised Bulletin No. 2023-11 2023-12 TC 1

III A532 Revised Bulletin No. 2023-11 2023-12 TC 1

III A709 Added Bulletin No. 2023-11 2023-12 TC 1

III C457 Revised Bulletin No. 2023-11 2023-12 TC 1

III C606 Revised Bulletin No. 2023-11 2023-12 TC 1

III C608 Revised Bulletin No. 2023-11 2023-12 TC 1

III F311 Added Bulletin No. 2023-11 2023-12 TC 1

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

IV 423100 Revised Year of BA attribute domain value from blank to "BAL/NEW" Bulletin No. 2023-011 2023-12 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

Footnote

Statement of Net Cost:

V Line

V

Footnote

V

Statement of Changes in Net Position

Bulletin No. 2023-11

 1 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Line

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None

V

Statement of Budgetary Resources:

V Column

V None

V

Line

V 1071 Added USSGL account 413415 with Footnote 3 Bulletin No. 2023-11 2023-12 SBR 1

V 1290 Added USSGL account 439504 Bulletin No. 2023-11 2023-12 SBR 1

V 1690 Added USSGL account 439504 Bulletin No. 2023-11 2023-12 SBR 1

V 1890 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SBR 8

V 1890 Revised Authority Type attribute domain value from" C/P/S" to "S" and Fund Type 

attribute domain value from "ER/ES/ET" to "ER" for USSGL account 439504

Bulletin No. 2023-11 2023-12 SBR 1

V Footnote

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

Column

None

Line

V 1010 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1011 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1020 Added USSGL account 413415 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1710 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1711 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1810 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1811 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 5050 Added USSGL accounts 413600, 413700, 413900, 415300, 438400 and 439700; 

Revised line title from "Unobligated balance, SOY: Contract authority" to "Contract 

authority, SOY"

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V 5051 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 415300, 438200, 438400, 439200, 439300 and 439700; Revised line 

title from "Unobligated balance, EOY: Contract authority" to "Adjustment to contract 

authority brought forward, Oct 1 (+ or -)"

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

Bulletin No. 2023-11

 2 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5052 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 413900, 415300, 415700, 438200, 438400, 439200, 439300 and 

439700; Revised line title from "Obligated balance, SOY: Contract authority" to 

"Contract authority, EOY"

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V 5053 Deleted Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

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

VII Validations and Edits 

VII Validations

Validation Number

VII 46 Revised description Bulletin No. 2023-11 2023-11 VAL 1

VII 46E Revised description Bulletin No. 2023-11 2023-11 VAL 1

VII 70E Added pass exception for TAS 015 X 5608 Bulletin No. 2023-11 2023-11 VAL 6

VII 76 Added USSGL account 439190 Bulletin No. 2023-11 2023-10 VAL 2

VII Edits

Edit Number

VII 4 Deleted USSGL account 412250 Bulletin No. 2023-11 2023-09 EDIT 2

VII 21 Added USSGL account 439190 to Closing Group 420100 Bulletin No. 2023-11 2023-09 EDIT 2

VII 24 Added USSGL account 439190 Bulletin No. 2023-11 2023-09 EDIT 2

Bulletin No. 2023-11

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

I 432000 Revised Bulletin No. 2023-11 2024-01 COA 8

I 432100 Added Bulletin No. 2023-11 2024-01 COA 8

I 433000 Added Bulletin No. 2023-11 2024-01 COA 8

Bulletin No. 2023-11

 3 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II USSGL Accounts and Definitions:

II 432000 Revised Bulletin No. 2023-11 2024-01 DEF 1

II 432100 Added Bulletin No. 2023-11 2024-01 DEF 1

II 433000 Added Bulletin No. 2023-11 2024-01 DEF 1

II 449000 Revised Bulletin No. 2023-11 2024-01 DEF 20

II 480100 Revised Bulletin No. 2023-11 2024-01 DEF 1

II 490100 Revised

III USSGL Account Transactions:

III A123 Revised Bulletin No. 2023-11 2024-01 TC 1

III A127 Revised Bulletin No. 2023-11 2024-01 TC 1

III A129 Revised Bulletin No. 2023-11 2024-01 TC 1

III A172 Revised Bulletin No. 2023-11 2024-01 TC 1

III A201 Revised Bulletin No. 2023-11 2024-01 TC 2

III A205 Added Bulletin No. 2023-11 2024-01 TC 8

III A403 Added Bulletin No. 2023-11 2024-01 TC 1

III A416 Revised Bulletin No. 2023-11 2024-01 TC 1

III A464 Revised Bulletin No. 2023-11 2024-01 TC 20

III A470 Revised Bulletin No. 2023-11 2024-01 TC 20

III A472 Revised Bulletin No. 2023-11 2024-01 TC 20

III A474 Revised Bulletin No. 2023-11 2024-01 TC 20

III A476 Revised Bulletin No. 2023-11 2024-01 TC 20

III A516 Revised Bulletin No. 2023-11 2024-01 TC 1

III A520 Revised Bulletin No. 2023-11 2024-01 TC 1

III A532 Revised Bulletin No. 2023-11 2024-01 TC 1

III A709 Added Bulletin No. 2023-11 2024-01 TC 1

III B107 Revised Bulletin No. 2023-11 2024-01 TC 7

III B110 Revised Bulletin No. 2023-11 2024-01 TC 7

III B402 Revised Bulletin No. 2023-11 2024-01 TC 7

III B437 Added Bulletin No. 2023-11 2024-01 TC 7

III C109 Revised Bulletin No. 2023-11 2024-01 TC 7

III C129 Added Bulletin No. 2023-11 2024-01 TC 7

III C134 Revised Bulletin No. 2023-11 2024-01 TC 7

III C420 Revised Bulletin No. 2023-11 2024-01 TC 7

III C457 Revised Bulletin No. 2023-11 2024-01 TC 1

III C460 Added Bulletin No. 2023-11 2024-01 TC 7

III C606 Revised Bulletin No. 2023-11 2024-01 TC 1

III C608 Revised Bulletin No. 2023-11 2024-01 TC 1

III C613 Revised Bulletin No. 2023-11 2024-01 TC 7

III D140 Revised Bulletin No. 2023-11 2024-01 TC 8

III D142 Revised Bulletin No. 2023-11 2024-01 TC 8

III D402 Revised Bulletin No. 2023-11 2024-01 TC 14

III D583 Added Bulletin No. 2023-11 2024-01 TC 7

III E127 Added Bulletin No. 2023-11 2024-01 TC 7

III F155 Added Bulletin No. 2023-11 2024-01 TC 8

III F311 Added Bulletin No. 2023-11 2024-01 TC 1

Bulletin No. 2023-11

 4 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III F335 Added Bulletin No. 2023-11 2024-01 TC 8

III F336 Added Bulletin No. 2023-11 2024-01 TC 7

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

USSGL

IV 432000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"ET"

Bulletin No. 2023-11 2024-01 ATT TBL 8

IV 432100 Added Bulletin No. 2023-11 2024-01 ATT TBL 8

IV 423100 Revised Year of BA attribute domain value from blank to "BAL/NEW" Bulletin No. 2023-011 2023-12 ATT TBL 1

IV 433000 Added Bulletin No. 2023-11 2024-01 ATT TBL 8

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None

V Line

V Footnote

V Statement of Net Cost:

Column

V

V Line

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

None

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

Bulletin No. 2023-11

 5 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

V Line

V 1071 Added USSGL account 413415 with Footnote 3; Added USSGL accounts 432100 and 

433000; Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL 

accounts 413900, 422500 and 487200 without Footnote 3; Revised Fund Type attribute 

domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to "ET"

Bulletin No. 2023-11 2024-01 SBR 1

V 1290 Added USSGL account 439504; Revised Debit/Credit attribute domain value from 

"D/C" to "C" for USSGL account 412900

Bulletin No. 2023-11 2024-01 SBR 1

V 1490 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SBR 1

V 1690 Added USSGL account 439504 Bulletin No. 2023-11 2024-01 SBR 1

V 1890 Added USSGL account 423100: Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL account 422500; Revised Authority Type attribute domain 

value from "C/P/S" to "S" and the Fund Type attribute domain value from "ER/ES/ET" 

to "ER" for USSGL account 439504

Bulletin No. 2023-11 2024-01 SBR 1

V 2204 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SBR 1

V 4190 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SBR 1

V 4220 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 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

None SF 133/Schedule P

Line

V 1000 Added USSGL account 433000, Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1010 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1011 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1020 Added USSGL accounts 413415, 432100, and 433000: Revised Fund Type attribute 

domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1026 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1039 Added USSGL account 433000 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1080 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 6 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1084 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1086 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1089 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1101 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1200 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1201 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1203 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1422 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1701 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1710 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1711 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1801 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1810 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1811 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1940 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1941 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1951 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1952 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2201 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2202 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2501 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3060 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3070 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3071 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4030 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 7 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4050 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4051 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4052 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4053 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4054 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4120 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4123 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4140 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4141 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4142 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4143 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4144 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5050 Added USSGL accounts 413600, 413700, 413900, 415300, 438400 and 439700; 

Revised line title from "Unobligated balance, SOY: Contract authority" to "Contract 

authority, SOY"

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5051 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 415300, 438200, 438400, 439200, 439300 and 439700; Revised line 

title from "Unobligated balance, EOY: Contract authority" to "Adjustment to contract 

authority brought forward, Oct 1 (+ or -)"

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5052 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 413900, 415300, 415700, 438200, 438400, 439200, 439300 and 

439700; Revised line title from "Obligated balance, SOY: Contract authority" to 

"Contract authority, EOY"

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5053 Deleted Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5311 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5313 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5314 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5321 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 8 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5322 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5323 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5324 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5331 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5333 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5334 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 10 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 12 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 13 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 16 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 18 Added Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 19 Added Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

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

VI None RSOCNP

VI

VI Line

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 46 Revised description Bulletin No. 2023-11 2024-01 VAL 1

VII 46E Revised description Bulletin No. 2023-11 2024-01 VAL 1

VII 76 Added USSGL account 439190 Bulletin No. 2023-11 2024-01 VAL 2

Bulletin No. 2023-11

 9 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 131 Added Bulletin No. 2023-11 2024-01 VAL 1

VII Edits

Edit Number

VII 4 Added USSGL account 490110; Deleted USSGL account 412250 Bulletin No. 2023-11 2024-01 EDIT 8

VII 18 Added USSGL account 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 21 Added USSGL accounts 439190, 480110, and 490110 to Closing Groups 420100, Bulletin No. 2023-11 2024-01 EDIT 8

VII 22 Added multiple USSGL accounts Bulletin No. 2023-11 2024-01 EDIT 8

VII 23 Added multiple USSGL accounts Bulletin No. 2023-11 2024-01 EDIT 8

VII 24 Added USSGL accounts 439190, 480110, and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 45 Added new Closing Groups; Added multiple USSGL accounts to various Closing 

Groups

Bulletin No. 2023-11 2024-01 EDIT 8

VII 47 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 69 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 70 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 71 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 72 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 73 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 100 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 101 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 102 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 103 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 104 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 105 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 106 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 107 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 118 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 119 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 120 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 121 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 122 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 123 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 134 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 135 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 136 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 137 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 138 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 139 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 156 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 157 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 158 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 159 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 160 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 161 Added TAS Status attribute; Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 162 Added USSGL account 490110 and TAS Status attribute; Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 164 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 165 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 166 Added TAS Status attribute; Revised to apply to Expired TAS only; Revised Name Bulletin No. 2023-11 2024-01 EDIT 1

Bulletin No. 2023-11

 10 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 183 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 192 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 193 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 194 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 195 Added TAS Status attribute Bulletin No. 2023-11 2024-01 EDIT 1

VII 196 Added USSGL account 490110 and TAS Status attribute Bulletin No. 2023-11 2024-01 EDIT 1

VII 197 Added USSGL accounts 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 198 Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 199 Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 201 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 202 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 203 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 204 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 205 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 206 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 207 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 208 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 209 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 210 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 211 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 212 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 213 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 214 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 215 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 216 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 217 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 218 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 219 Added Bulletin No. 2023-11 2024-01 EDIT 1

Bulletin No. 2023-11

 11 September 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-11

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

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

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

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

14 Updates required to provide clarification to agencies.

15 Change is related to GTAS code changes or enhancements.

16 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

Bulletin No. 2023-11

 12

September 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-11

17 Change is needed to account for the extension of a requirement deadline.

18 Change is needed because BETC is no longer active.

19 Change is needed because Reclassified Balance Sheet Line is no longer active.

20 Change needed as a result of the new Non-Expenditure Transfer Scenario being develped.

Bulletin No. 2023-11

 13

September 2023