U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-20

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

I 412250 Added Bulletin No. 2021-20 2021-10 COA 8

II USSGL Accounts and Definitions:

II 113500 Revised Bulletin No. 2021-20 2021-10 DEF 7

II 113510 Revised Bulletin No. 2021-20 2021-10 DEF 7

II 412250 Added Bulletin No. 2021-20 2021-10 DEF 8

III USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-20 2021-10 TC 1

III A123 Revised Bulletin No. 2021-20 2021-10 TC 1

III A252 Added Bulletin No. 2021-20 2021-10 TC 8

III A253 Added Bulletin No. 2021-20 2021-10 TC 8

III A474 Revised Bulletin No. 2021-20 2021-10 TC 1

III A478 Revised Bulletin No. 2021-20 2021-10 TC 1

III A552 Deleted Bulletin No. 2021-20 2021-10 TC 1

III A554 Deleted Bulletin No. 2021-20 2021-10 TC 1

III B408 Revised Bulletin No. 2021-20 2021-10 TC 1

III C646 Revised Bulletin No. 2021-20 2021-10 TC 1

III C648 Revised Bulletin No. 2021-20 2021-10 TC 1

III D102 Revised Bulletin No. 2021-20 2021-10 TC 1

III D103 Added Bulletin No. 2021-20 2021-10 TC 1

III D110 Revised Bulletin No. 2021-20 2021-10 TC 1

III D120 Revised Bulletin No. 2021-20 2021-10 TC 1

III D134 Revised Bulletin No. 2021-20 2021-10 TC 1

III D618 Revised Bulletin No. 2021-20 2021-10 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2021-10 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2021-10 ADR 13

USSGL

IV 123500 Revised Budgetary Proprietary Attribute Domain Value from "B" to "P" Bulletin No. 2021-20 2021-10 ATT TBL 2

IV 137400 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2021-10 ATT TBL 2

IV 137900 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2021-09 ATT TBL 2

Bulletin No. 2021-20

 1 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 412250 Added Bulletin No. 2021-20 2021-10 ATT TBL 8

IV 423100 Added Authority Type attribute domain value "S" Bulletin No. 2021-20 2021-10 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None

V Line

V 1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 BS 9

V 6(new) Bulletin No. 2021-20 2021-10 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 BS 9

V 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 BS 9

V 7(new) Bulletin No. 2021-20 2021-10 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 BS 9

V 8(new) Bulletin No. 2021-20 2021-10 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 BS 9

V 11(new) Bulletin No. 2021-20 2021-10 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 13(new) Added line Bulletin No. 2021-20 2021-10 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 15(new) Added line Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2021-20

 2 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 BS 9

V 19(new) Bulletin No. 2021-20 2021-10 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 BS 9

V 20(new) Bulletin No. 2021-20 2021-10 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 BS 9

V 23(new) Bulletin No. 2021-20 2021-10 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 BS 9

V 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 BS 9

V 24(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 BS 9

V 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 BS 9

V 26(new) Bulletin No. 2021-20 2021-10 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 BS 9

V 27(new) Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2021-20

 3 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 BS 9

V 28(new) Bulletin No. 2021-20 2021-10 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 BS 9

V 29(new) Bulletin No. 2021-20 2021-10 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 BS 9

V 31(new) Bulletin No. 2021-20 2021-10 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 BS 9

V 32(new) Bulletin No. 2021-20 2021-10 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 BS 9

V 35(new) Bulletin No. 2021-20 2021-10 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2021-10 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 BS 9

V 39(new) Bulletin No. 2021-20 2021-10 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 BS 9

V 40(new) Bulletin No. 2021-20 2021-10 BS 9

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 BS 9

V 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 BS 9

V 43(new) Bulletin No. 2021-20 2021-10 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 BS 9

V 44(new) Bulletin No. 2021-20 2021-10 BS 9

V Statement of Net Cost:

V Line

V None SNC

Bulletin No. 2021-20

 4 August 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 None SNC

V Statement of Changes in Net Position

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2021-10 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2021-10 SCNP 19

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V Header Revised Bulletin No. 2021-20 2021-10 SCNP 9

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2021-10 SCNP 9

V 17 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20(new) Bulletin No. 2021-20 2021-10 SCNP 9

Header Removed Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2021-10 SCNP 9

V 21(new) Bulletin No. 2021-20 2021-10 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 22 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2021-10 SCNP 9

V 24 (new) Bulletin No. 2021-20 2021-10 SCNP 9

Footnote

V 8 Added Bulletin No. 2021-20 2021-10 SCNP

V Statement of Custodial Activity: 

Line

V 7 Added USSGL Account 137400 Bulletin No. 2021-20 2021-10 SCA 8

V 7 Added USSGL Account 137900 Bulletin No. 2021-20 2021-10 SCA 8

V 9 Added USSGL Account 137400 Bulletin No. 2021-20 2021-10 SCA 8

V 9 Added USSGL Account 137900 Bulletin No. 2021-20 2021-10 SCA 8

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

Bulletin No. 2021-20

 5 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SBR

V Line

V 1071 Added USSGL account 412250 Bulletin No. 2021-20 2021-10 SBR 8

V 1071 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SBR 1

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1010 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SF 133/Schedule P 1

V 1011 Added USSGL account 423100 Bulletin No. 2021-20 2021-10 SF 133/Schedule P 1

V 1034 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1042 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1046 Added Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1063 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1092 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1424 Revised line title Bulletin No. 2021-20 2021-10 SF 133/Schedule P 4

V 1950 Revised the Transitioning Code attribute domain value from "X/K/N" to "X/N" for 

USSGL accounts 435500, 435600, and 435700

Bulletin No. 2021-20 2021-11 SF 133/Schedule P 1

V Footnote

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.5 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 RBS 9

VI 6(new) Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

 6 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 RBS 9

VI 7(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 RBS 9

VI 8(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 RBS 9

VI 11(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 RBS 9

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 RBS 9

VI 19(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 RBS 9

VI 20(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 RBS 9

VI 22(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 RBS 9

VI 23(new) Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

 7 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 RBS 9

VI 24(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 RBS 9

VI 26(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 RBS 9

VI 27(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 RBS 9

VI 28(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 RBS 9

VI 29(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 RBS 9

VI 31(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 RBS 9

VI 32(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 RBS 9

VI 35(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 36(new) Added new line Bulletin No. 2021-20 2021-10 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

 8 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 39(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 RBS 9

VI 40(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 RBS 9

VI 43(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 RBS 9

VI 44(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI 12.11 Deleted Bulletin No. 2021-20 2021-10 RSNC 2

VI 13 Revised calculation description to remove line 12.11 Bulletin No. 2021-20 2021-10 RSNC 2

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (old) Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.21 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

Bulletin No. 2021-20

 9 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VII Validations and Edits 

VII Validations

Validation Number

VII 20 Revised Bulletin No. 2021-20 2021-11 VAL 15

VII 32E Added pass exception for TAS 089 2018 2023 0228 Bulletin No. 2021-20 2021-08 VAL 6

VII 32E Added pass exception for TAS 020 X 1892 Bulletin No. 2021-20 2021-09 VAL 6

VII 46E Revised exception format Bulletin No. 2021-20 2021-11 VAL 6

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2021-08 VAL 6

VII 71E Added pass excption for TAS 069 X 8159 Bulletin No. 2021-20 2021-09 VAL 6

VII 90 Revised Bulletin No. 2021-20 2021-11 VAL 15

VII 90E Added pass exception for Fund Family 036 5287 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2021-08 VAL 6

VII 90E Added pass exception for Fund Family 012 1600 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2021-10 VAL 6

VII 90E Deleted Bulletin No. 2021-20 2021-11 VAL 15

VII 99E Added pass exceptions for TAS 019 011 2016 2017 1032 and 019 011 2016 2021 1032 

with USSGL account 419100

Bulletin No. 2021-20 2021-09 VAL 6

VII 99E Added pass exceptions for TAS 014 X 1109 with USSGL account 438400 Bulletin No. 2021-20 2021-10 VAL 6

VII 111E Added pass exception for Fund Family 028 8704 with USSGL account 427700 Bulletin No. 2021-20 2021-08 VAL 6

VII 111E Added pass exceptions for TAS 019 011 2016 2017 1032 and 019 011 2016 2021 1032 

with USSGL account 419100

Bulletin No. 2021-20 2021-09 VAL 6

VII 111E Added pass exceptions for TAS 014 X 1109 with USSGL account 438400 Bulletin No. 2021-20 2021-10 VAL 6

VII 118 Added USSGL account 113500; Revised name, description, and error message Bulletin No. 2021-20 2021-10 VAL 7

VII 118E Added pass exception for TAS 086 X 6501 001; Revised name and description Bulletin No. 2021-20 2021-10 VAL 7

VII 122E Added multiple pass exceptions Bulletin No. 2021-20 2021-08 VAL 6

Bulletin No. 2021-20

 10 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 122E Added multiple pass exceptions; Revised exception format Bulletin No. 2021-20 2021-10 VAL 6

VII 123 Added Bulletin No. 2021-20 2021-08 VAL 15

VII Edits

Edit Number

VII 37 Added USSGL account 417590 Bulletin No. 2021-20 2021-11 EDIT 8

VII 38 Added USSGL account 423100; Revised Description Bulletin No. 2021-20 2021-11 EDIT 8

VII 43 Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

VII 150 Deleted Bulletin No. 2021-20 2021-10 EDIT 1

VII 153 Deleted Bulletin No. 2021-20 2021-10 EDIT 1

Bulletin No. 2021-20

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I 412250 Added Bulletin No. 2021-20 2022-01 COA 8

II USSGL Accounts and Definitions:

II 113500 Revised Bulletin No. 2021-20 2022-01 DEF 7

II 113510 Revised Bulletin No. 2021-20 2022-01 DEF 7

II 412250 Added Bulletin No. 2021-20 2022-01 DEF 8

III USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-20 2022-01 TC 1

III A123 Revised Bulletin No. 2021-20 2022-01 TC 1

III A252 Added Bulletin No. 2021-20 2022-01 TC 8

III A253 Added Bulletin No. 2021-20 2022-01 TC 8

III A474 Revised Bulletin No. 2021-20 2022-01 TC 1

III A478 Revised Bulletin No. 2021-20 2022-01 TC 1

III A552 Deleted Bulletin No. 2021-20 2022-01 TC 1

III A554 Deleted Bulletin No. 2021-20 2022-01 TC 1

III B408 Revised Bulletin No. 2021-20 2022-01 TC 1

III D102 Revised Bulletin No. 2021-20 2022-01 TC 1

III D103 Added Bulletin No. 2021-20 2022-01 TC 1

III D110 Revised Bulletin No. 2021-20 2022-01 TC 1

III D120 Revised Bulletin No. 2021-20 2022-01 TC 1

III D134 Revised Bulletin No. 2021-20 2022-01 TC 1

III D618 Revised Bulletin No. 2021-20 2022-01 TC 1

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2022-01 ADR 13

USSGL Proprietary and Budgetary Account Attribute Table:

Bulletin No. 2021-20

 11 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "W - 

Disaster/Emergency/Wildfire Suppression" to "W - Emergency PL 117-31"

Bulletin No. 2021-20 2022-01 ADR 13

USSGL

IV 123500 Revised Budgetary Proprietary Attribute Domain Value from "B" to "P" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 137400 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 137900 Revised Debit/Credit Indicator Domain Value from "D" to "D/C" Bulletin No. 2021-20 2022-01 ATT TBL 2

IV 412250 Added Bulletin No. 2021-20 2022-01 ATT TBL 8

IV 413810 Added Authority Type attribute domain value "P" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 423100 Added Authority Type attribute domain value "S" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 439502 Revised Authority Type attribute domain from "P/S" to "D/P/R/S" and Fund Type 

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

Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 439703 Added Prior Year attribute domain value "X" Bulletin No. 2021-20 2022-01 ATT TBL 1

IV 449000 Revised Debit/Credit attribute domain value from "D/C" to "C" Bulletin No. 2021-20 2022-01 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V Line

V 1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 BS 9

V 6(new) Bulletin No. 2021-20 2022-01 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 BS 9

V 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 BS 9

V 7(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

 12 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 8(new) Bulletin No. 2021-20 2022-01 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 BS 9

V 11(new) Bulletin No. 2021-20 2022-01 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 13(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 15(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 BS 9

V 19(new) Bulletin No. 2021-20 2022-01 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 BS 9

V 20(new) Bulletin No. 2021-20 2022-01 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 BS 9

V 23(new) Bulletin No. 2021-20 2022-01 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 BS 9

V 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 BS 9

V 24(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 BS 9

V 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

 13 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 26(new) Bulletin No. 2021-20 2022-01 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 BS 9

V 27(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 BS 9

V 28(new) Bulletin No. 2021-20 2022-01 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 BS 9

V 29(new) Bulletin No. 2021-20 2022-01 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 BS 9

V 31(new) Bulletin No. 2021-20 2022-01 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 BS 9

V 32(new) Bulletin No. 2021-20 2022-01 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 BS 9

V 35(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2022-01 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 BS 9

V 39(new) Bulletin No. 2021-20 2022-01 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 BS 9

V 40(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 BS 9

V 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

 14 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 BS 9

V 43(new) Bulletin No. 2021-20 2022-01 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 BS 9

V 44(new) Bulletin No. 2021-20 2022-01 BS 9

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2022-01 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2022-01 SCNP 19

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V Header Revised Bulletin No. 2021-20 2022-01 SCNP 9

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2022-01 SCNP 9

V 17 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20(new) Bulletin No. 2021-20 2022-01 SCNP 9

Header Removed Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2022-01 SCNP 9

V 21(new) Bulletin No. 2021-20 2022-01 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 22 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2022-01 SCNP 9

Bulletin No. 2021-20

 15 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 23 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2022-01 SCNP 9

V 24 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V Footnote

V 8 Added Bulletin No. 2021-20 2022-01 SCNP

Statement of Custodial Activity: 

V Line

V 7 Added USSGL Account 137400 Bulletin No. 2021-20 2022-01 SCA 8

V 7 Added USSGL Account 137900 Bulletin No. 2021-20 2022-01 SCA 8

V 9 Added USSGL Account 137400 Bulletin No. 2021-20 2022-01 SCA 8

V 9 Added USSGL Account 137900 Bulletin No. 2021-20 2022-01 SCA 8

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 1071 Added USSGL accounts 412250 and 439703 Bulletin No. 2021-20 2022-01 SBR 8

V 1071 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SBR 1

V 1290 Added USSGL account 413810 Bulletin No. 2021-20 2022-01 SBR 8

V 1290 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SBR 1

V 2404(old) Revised line number from 2404 to 2405 Bulletin No. 2021-20 2022-01 SBR 8

V 2405(new)

V 2405 Added USSGL account 449000 Bulletin No. 2021-20 2022-01 SBR 8

Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1010 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1011 Added USSGL account 423100 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1034 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1042 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1046 Added Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1063 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1066 Added USSGL account 439703; Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1070 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

Bulletin No. 2021-20

 16 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1092 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1154 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to "ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1160 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1201 Added USSGL account 413810 Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

1254 Revised Authority Type attribute domain value from "P" to "D/P/R" and Fund Type 

attribute domain value from "ES/ET" to "ES/ET/TR" for USSGL account 439502

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 1260 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1424 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1432 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1440 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1532 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1540 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1632 Revised line title Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1640 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1750 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1850 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1900 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1910 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 1950 Revised Transitioning Code attribute domain value from "X/K/N" to "X/N" for USSGL 

accounts 435500, 435600, and 435700

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 1

V 2404 Revised line title; Revised Debit/Credit attribute domain value from "D/C" to "C", 

Reimbursable Flag attribute domain value from "D/R" to "D", BEA Category Code 

attribute domain value from "D/M" to "M", Transitioning Code attribute domain value 

from "X/N" to "N" and Financing Account Code attribute domain value from "D/G/N" to 

"D/G" for USSGL account 449000 with Fund Type attribute domain value "EP/ER"; 

Revised Debit/Credit attribute domain value from "D/C" to "C" and Fund Type attribute 

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

USSGL account 449000 with Financing Account Code attribute domain value "N".

Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2412 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2490 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 2500 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4000 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4060 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

V 4090 Revised calculation line Bulletin No. 2021-20 2022-01 SF 133/Schedule P 4

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

 17 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.5 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 RBS 9

VI 6(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 RBS 9

VI 7(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 RBS 9

VI 8(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 RBS 9

VI 11(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 RBS 9

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 RBS 9

VI 19(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 RBS 9

VI 20(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

 18 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 22(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 RBS 9

VI 23(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 RBS 9

VI 24(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 RBS 9

VI 26(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 RBS 9

VI 27(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 RBS 9

VI 28(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 RBS 9

VI 29(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 RBS 9

VI 31(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 RBS 9

VI 32(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

 19 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 33(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 RBS 9

VI 35(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(new) Added new line Bulletin No. 2021-20 2022-01 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 RBS 9

VI 39(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 RBS 9

VI 40(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 RBS 9

VI 43(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 RBS 9

VI 44(new) Bulletin No. 2021-20 2022-01 RBS 9

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

VI 12.11 Deleted Bulletin No. 2021-20 2022-01 RSNC 2

VI 13 Revised calculation description to remove line 12.11 Bulletin No. 2021-20 2022-01 RSNC 2

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Column

VI None RSOCNP

Bulletin No. 2021-20

 20 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.20 (old) Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.21 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 20 Revised Bulletin No. 2021-20 2022-01 VAL 15

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2022-01 VAL 6

VII 71E Added pass excption for TAS 069 X 8159 Bulletin No. 2021-20 2022-01 VAL 6

VII 90 Revised Bulletin No. 2021-20 2022-01 VAL 15

Bulletin No. 2021-20

 21 August 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 90E Deleted Bulletin No. 2021-20 2022-01 VAL 15

VII 99E Added multiple pass exceptions Bulletin No. 2021-20 2022-01 VAL 6

VII 111E Added multiple pass exceptions Bulletin No. 2021-20 2022-01 VAL 6

VII 118 Added USSGL account 113500; Revised name, description, and error message Bulletin No. 2021-20 2022-01 VAL 7

VII 118E Added pass exception for TAS 086 X 6501 001; Revised name and description Bulletin No. 2021-20 2022-01 VAL 7

VII 122E Added mulitple pass exceptions; Revised exception format Bulletin No. 2021-20 2022-01 VAL 6

VII 123 Added Bulletin No. 2021-20 2022-01 VAL 15

Edits

VII Edit Number

VII 37 Added USSGL account 417590 Bulletin No. 2021-20 2022-01 EDIT 2

VII 38 Added USSGL account 423100; Revised Description Bulletin No. 2021-20 2022-01 EDIT 2

VII 43 Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

VII 67 Deleted Business Event Type Codes "COLAVDEC" and "COLAVINC" Bulletin No. 2021-20 2022-01 EDIT 15

VII 150 Deleted Bulletin No. 2021-20 2022-01 EDIT 1

VII 153 Deleted Bulletin No. 2021-20 2022-01 EDIT 1

Bulletin No. 2021-20

 22 August 2021
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2021-20

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.

Bulletin No. 2021-20

 23

August 2021