U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2023-08

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

II 111000 Revised Bulletin No. 2023-08 2023-09 ACCT DEF 9

III USSGL Account Transactions:

III A123 Revised Bulletin No. 2023-08 2023-09 TC 1

III A498 Revised Bulletin No. 2023-08 2023-09 TC 1

III F302 Revised Bulletin No. 2023-08 2023-09 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

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V 40.1 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 40.2 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 41.1 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 41.2 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

Footnote

V 10 Added Bulletin No. 2023-08 2023-09 BS 9

Statement of Net Cost:

V Line

V

Footnote

V

Statement of Changes in Net Position

V Line

Footnote

Bulletin No. 2023-08

 1 June 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Custodial Activity: 

V Line

Footnote

V None

V

Statement of Budgetary Resources:

V Column

V None

V

Line

V 1690 Deleted USSGL Account 439504 Bulletin No. 2023-08 2023-09 SBR 2

V 1890 Added USSGL Account 439504 Bulletin No. 2023-08 2023-09 SBR 2

V Footnote

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

Column

None

V

Line

V 1000 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 1802 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 1823 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5090 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5092 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"; Added 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and Fund 

Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5312 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5314 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V Footnote

V 9 Deleted Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 10 Revised to Footnote 9 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 11 Revised to Footnote 10 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

Bulletin No. 2023-08

 2 June 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 12 Revised to Footnote 11 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 13 Revised to Footnote 12 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 14 Revised to Footnote 13 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 15 Revised to Footnote 14 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 16 Revised to Footnote 15 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 17 Revised to Footnote 16 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 18 Revised to Footnote 17 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 19 Revised to Footnote 18 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Entire Crosswalk Reclassified Balance Sheet is being removed from publication due to redundancy with 

Balance Sheet.

Bulletin No. 2023-08 2023-09 RBS 14

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 99E Deleted pass exception for TAS 455 X 4110 with USSGL account 438200 Bulletin No. 2023-08 2023-05 VAL 1

VII 99E Added pass exception for TAS 097 X 4555 with USSGL account 438400 Bulletin No. 2023-08 2023-06 VAL 6

VII Edits

Edit Number

VII 184 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 185 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 186 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 187 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 188 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 189 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 190 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 191 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 198 Added Bulletin No. 2023-08 2023-07 EDIT 1

VII 199 Added Bulletin No. 2023-08 2023-07 EDIT 1

VII 200 Added Bulletin No. 2023-08 2023-07 EDIT 1

Bulletin No. 2023-08

Bulletin No. 2023-08

 3 June 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

I 439403 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

I 490110 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

I 593900 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II USSGL Accounts and Definitions:

II 259000 Revised Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 439403 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 490110 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 593900 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

III USSGL Account Transactions:

III A102 Revised Bulletin No. 2023-08 2024-01 TC 1

III A122 Added Bulletin No. 2023-08 2024-01 TC 8

III A188 Revised Bulletin No. 2023-08 2024-01 TC 1

III A201 Added Bulletin No. 2023-08 2024-01 TC 1

III A203 Added Bulletin No. 2023-08 2024-01 TC 8

III B134 Revised Bulletin No. 2023-08 2024-01 TC 8

III D105 Revised Bulletin No. 2023-08 2024-01 TC 1

III D109 Added Bulletin No. 2023-08 2024-01 TC 8

III E510 Revised Bulletin No. 2023-08 2024-01 TC 3

III E514 Revised Bulletin No. 2023-08 2024-01 TC 3

III E606 Revised Bulletin No. 2023-08 2024-01 TC 3

III E610 Revised Bulletin No. 2023-08 2024-01 TC 3

III F112 Revised Bulletin No. 2023-08 2024-01 TC 8

III F331 Added Bulletin No. 2023-08 2024-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

USSGL

IV 439403 Added Bulletin No. 2023-08 2024-01 ATT TBL 8

IV 490110 Added Bulletin No. 2023-08 2024-01 ATT TBL 8

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

Bulletin No. 2023-08

 4 June 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

V 41.1 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 41.2 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 42.1 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 42.2 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V Footnote

V 10 Added Bulletin No. 2023-08 2024-01 BS 9

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

V

V Line

V 1071 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SBR 8

V 1690 Deleted USSGL Account 439504 Bulletin No. 2023-08 2024-01 SBR 2

V 1890 Added USSGL Account 439504 Bulletin No. 2023-08 2024-01 SBR 2

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 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-08

 5 June 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1047 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1802 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1823 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 3012 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 3050 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5090 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5092 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"; Added 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and Fund 

Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5312 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5314 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Deleted Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 10 Revised to Footnote 9 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 11 Revised to Footnote 10 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 12 Revised to Footnote 11 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 13 Revised to Footnote 12 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 14 Revised to Footnote 13 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 15 Revised to Footnote 14 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 16 Revised to Footnote 15 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 17 Revised to Footnote 16 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 18 Deleted Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 19 Revised to Footnote 17 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Entire Crosswalk Reclassified Balance Sheet is being removed from publication due to redundancy with 

Balance Sheet.

Bulletin No. 2023-08 2024-01 RBS 14

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Bulletin No. 2023-08

 6 June 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 99E Added pass exception for TAS 097 X 4555 with USSGL account 438400; Deleted pass 

exception for TAS 455 X 4110 with USSGL account 438200

Bulletin No. 2023-08 2024-01 VAL 1

VII Edits

Edit Number

VII 184 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 185 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 186 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 187 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 188 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 189 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 190 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 191 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 198 Added Bulletin No. 2023-08 2024-01 EDIT 1

VII 199 Added Bulletin No. 2023-08 2024-01 EDIT 1

VII 200 Added Bulletin No. 2023-08 2024-01 EDIT 1

Bulletin No. 2023-08

 7 June 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-08

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. 2023-08

 8

June 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-08

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.

Bulletin No. 2023-08

 9

June 2023