U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-17

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 137400 Added Bulletin No. 2021-17 2021-09 DEF 8

II 137900 Added Bulletin No. 2021-17 2021-09 DEF 8

III USSGL Account Transactions:

III A220 Revised Bulletin No. 2021-17 2021-09 TC 1

III A708 Revised Bulletin No. 2021-17 2021-09 TC 1

III B110 Revised Bulletin No. 2021-17 2021-09 TC 1

III B115 Added Bulletin No. 2021-17 2021-09 TC 1

III E408 Revised Bulletin No. 2021-17 2021-09 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 "V - 

Disaster/Emergency/Wildfire Suppression" to "V - Nonemergency PL 117-2"

Bulletin No. 2021-17 2021-06 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "Y - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "Z - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ADR 13

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

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

Disaster/Emergency/Wildfire Suppression" to "V - Nonemergency PL 117-2"

Bulletin No. 2021-17 2021-06 ATT TBL 13

IV Added Disaster Emergency Fund Code attribute domain value "Y - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ATT TBL 13

IV Added Disaster Emergency Fund Code attribute domain value "Z - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-17 2021-09 ATT TBL 13

USSGL

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q/R/S/T/U/V/W" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T/U/V/W/X/Y/Z" for all Budgetary USSGL 

Accounts

Bulletin No. 2021-17 2021-09 ATT TBL 13

599700 Added Budgetary Impact Indicator attribute domain values "D/E" Bulletin No. 2021-17 2021-09 ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

Bulletin No. 2021-17

DRAFT 1 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None BS

Line

V None

V Optional (2020)Balance Sheet:

V Column

V None BS

Line

V 8 Added USSGL account 137400 Bulletin No. 2021-17 2021-09 BS 8

V 8 Added USSGL account 137900 Bulletin No. 2021-17 2021-09 BS 8

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V 15 Revised Budgetary Impact Indicator attribute domain value from blank to "D" for 

USSGL account 599700

Bulletin No. 2021-17 2021-06 SCNP

V 22 Added USSGL account 599700 Bulletin No. 2021-17 2021-06 SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V 1071 Revised Begin/End attribute domain value from "B" to "E", and Fed/Nonfed attribute 

domain value from "E" to "F" and added footnote 3 to USSGL account 422100 with 

Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute domain value 

from "E" to "F" for USSGL account 425100 with Fund Type attribute domain value 

"EP"

Bulletin No. 2021-17 2021-06 SBR 1

V 1071 Added USSGL account 419000 with Financing Account Code attribute domain value 

"D" and footnote 3

Bulletin No. 2021-17 2021-07 SBR 1

Bulletin No. 2021-17

DRAFT 2 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1890 Revised Fed/Nonfed attribute domain value from "E" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 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 1000 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1010 Revised Fund Type attribute domain value from "EG/EP" to "EG/EP/ER" for USSGL 

account 419000

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1011 Revised Fund Type attribute domain value from "EG/EP" to "EG/EP/ER" for USSGL 

account 419000

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

1011 Revised Fund Type attribute domain value from "EG/ER/ES" to "EG/EP/ER/ES" for 

USSGL account 419000 with BEA CAT Code attribute domain value "D" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

V 1020 Added USSGL account 422100 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "G"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1020 Added USSGL account 419000 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "D"

Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

V 1020 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1084 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1700 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 1700 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1800 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 1801 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

Bulletin No. 2021-17

DRAFT 3 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 3060 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 3070 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 3090 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4030 Added footnote 12 to USSGL account 427700 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4033 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4033 Added footnote 12 to USSGL accounts 426100 and 426600 with Fund Type attribute 

domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4034 Added footnote 12 to USSGL account 426000 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4052 Added USSGL account 426100 with Fund Type attribute domain value "EG" and 

Reimbursable Flag attribute domain value "R"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4052 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4120 Added footnote 12 to USSGL account 427700 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4123 Added footnote 12 to USSGL accounts 426100 and 426600 with Fund Type attribute 

domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4124 Added footnote 12 to USSGL account 426000 with Fund Type attribute domain values 

"EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 4140 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 4142 Added footnote 12 to USSGL accounts 426000, 426100, 426600, and 427700 with 

Fund Type attribute domain values "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2021-17 2021-09 SF 133/Schedule P 1

V 5312 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5314 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

Bulletin No. 2021-17

DRAFT 4 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5332 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5334 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5342 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 5344 Revised Fed/Nonfed attribute domain value from "E/F" to "F" for USSGL account 

422100 with Fund Type attribute domain value "EP"; Revised Fed/Nonfed attribute 

domain value from "E/F" to "F" for USSGL account 425100 with Fund Type attribute 

domain value "EP"

Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V Footnote

V 11 Added Bulletin No. 2021-17 2021-06 SF 133/Schedule P 1

V 12 Added Bulletin No. 2021-17 2021-07 SF 133/Schedule P 1

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI 6.6 Revised Budgetary Impact Indicator attribute domain value from blank to "D/E" for 

USSGL account 599700

Bulletin No. 2021-17 2021-09 RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 6.3 Added Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.4 Added Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.3(old) Revised line number from 6.3 to 6.5 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.5(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.4(old) Revised line number from 6.4 to 6.6 Bulletin No. 2021-17 2021-06 RSOCNP 3

Bulletin No. 2021-17

DRAFT 5 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 6.6(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.5(old) Revised line number from 6.5 to 6.7 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.7(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.6(old) Revised line number from 6.6 to 6.8 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.8(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.7(old) Revised line number from 6.7 to 6.9 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.9(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.8(old) Revised line number from 6.8 to 6.10 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.10(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.9(old) Revised line number from 6.9 to 6.11 Bulletin No. 2021-17 2021-06 RSOCNP 3

VI 6.11(new) Bulletin No. 2021-17 2021-06 RSOCNP 3

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception Bulletin No. 2021-17 2021-06 VAL 6

VII 46E Revised exception list Bulletin No. 2021-17 2021-06 VAL 1

VII 46E Revised exception list Bulletin No. 2021-17 2021-07 VAL 1

VII 78E Added Bulletin No. 2021-17 2021-06 VAL 6

VII 90 Added domain values "Y" and "Z" Bulletin No. 2021-17 2021-09 VAL 23

VII 90E Added pass exceptions Bulletin No. 2021-17 2021-05 VAL 6

VII 90E Added pass exceptions Bulletin No. 2021-17 2021-06 VAL 6

VII 99E Added pass exceptions Bulletin No. 2021-17 2021-05 VAL 6

VII 99E Added pass exception Bulletin No. 2021-17 2021-05 VAL 6

VII Edits

Edit Number

VII 43 Added new lines 6.3 and 6.4 Bulletin No. 2021-17 2021-06 EDIT 3

VII 138 Added Bulletin No. 2021-17 2021-09 EDIT 13

VII 139 Added Bulletin No. 2021-17 2021-09 EDIT 13

Bulletin No. 2021-17

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I 413700 Revised Bulletin No. 2021-17 2022-01 COA 8

I 413712 Added Bulletin No. 2021-17 2022-01 COA 8

I 413810 Added Bulletin No. 2021-17 2022-01 COA 8

I 414200 Revised Bulletin No. 2021-17 2022-01 COA 8

I 414202 Added Bulletin No. 2021-17 2022-01 COA 8

I 414203 Added Bulletin No. 2021-17 2022-01 COA 8

I 415300 Revised Bulletin No. 2021-17 2022-01 COA 8

I 415312 Added Bulletin No. 2021-17 2022-01 COA 8

I 421000 Revised Bulletin No. 2021-17 2022-01 COA 8

Bulletin No. 2021-17

DRAFT 6 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I 421010 Added Bulletin No. 2021-17 2022-01 COA 8

I 421100 Added Bulletin No. 2021-17 2022-01 COA 8

I 426900 Added Bulletin No. 2021-17 2022-01 COA 8

I 439502 Added Bulletin No. 2021-17 2022-01 COA 8

I 439503 Added Bulletin No. 2021-17 2022-01 COA 8

I 439700 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439701 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439702 Added Bulletin No. 2021-17 2022-01 COA 8

I 439703 Added Bulletin No. 2021-17 2022-01 COA 8

I 439800 Revised Bulletin No. 2021-17 2022-01 COA 8

I 439801 Added Bulletin No. 2021-17 2022-01 COA 8

I 445000 Revised Bulletin No. 2021-17 2022-01 COA 8

I 449000 Added Bulletin No. 2021-17 2022-01 COA 8

USSGL Accounts and Definitions:

II 413700 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 413712 Added Bulletin No. 2021-17 2022-01 DEF 8

II 413810 Added Bulletin No. 2021-17 2022-01 DEF 8

II 414200 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 414202 Added Bulletin No. 2021-17 2022-01 DEF 8

II 414203 Added Bulletin No. 2021-17 2022-01 DEF 8

II 415300 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 415312 Added Bulletin No. 2021-17 2022-01 DEF 8

II 421000 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 421010 Added Bulletin No. 2021-17 2022-01 DEF 8

II 421100 Added Bulletin No. 2021-17 2022-01 DEF 8

II 426900 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439502 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439503 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439700 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439701 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439702 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439703 Added Bulletin No. 2021-17 2022-01 DEF 8

II 439800 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 439801 Added Bulletin No. 2021-17 2022-01 DEF 8

II 445000 Revised Bulletin No. 2021-17 2022-01 DEF 8

II 449000 Added Bulletin No. 2021-17 2022-01 DEF 8

USSGL Account Transactions:

III A102 Revised Bulletin No. 2021-17 2022-01 TC 8

III A114 Revised Bulletin No. 2021-17 2022-01 TC 8

III A115 Added Bulletin No. 2021-17 2022-01 TC 8

III A117 Added Bulletin No. 2021-17 2022-01 TC 8

III A118 Revised Bulletin No. 2021-17 2022-01 TC 8

III A121 Added Bulletin No. 2021-17 2022-01 TC 8

III A123 Revised Bulletin No. 2021-17 2022-01 TC 8

III A128 Revised Bulletin No. 2021-17 2022-01 TC 8

III A140 Revised Bulletin No. 2021-17 2022-01 TC 8

Bulletin No. 2021-17

DRAFT 7 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III A142 Revised Bulletin No. 2021-17 2022-01 TC 8

III A143 Revised Bulletin No. 2021-17 2022-01 TC 8

III A149 Added Bulletin No. 2021-17 2022-01 TC 8

III A150 Added Bulletin No. 2021-17 2022-01 TC 8

III A161 Revised Bulletin No. 2021-17 2022-01 TC 8

III A162 Added Bulletin No. 2021-17 2022-01 TC 8

III A163 Revised Bulletin No. 2021-17 2022-01 TC 8

III A164 Revised Bulletin No. 2021-17 2022-01 TC 8

III A165 Revised Bulletin No. 2021-17 2022-01 TC 8

III A167 Revised Bulletin No. 2021-17 2022-01 TC 8

III A168 Added Bulletin No. 2021-17 2022-01 TC 8

III A176 Added Bulletin No. 2021-17 2022-01 TC 8

III A177 Revised Bulletin No. 2021-17 2022-01 TC 8

III A178 Revised Bulletin No. 2021-17 2022-01 TC 8

III A179 Revised Bulletin No. 2021-17 2022-01 TC 8

III A182 Added Bulletin No. 2021-17 2022-01 TC 8

III A213 Revised Bulletin No. 2021-17 2022-01 TC 8

III A402 Revised Bulletin No. 2021-17 2022-01 TC 8

III A468 Revised Bulletin No. 2021-17 2022-01 TC 8

III A470 Revised Bulletin No. 2021-17 2022-01 TC 8

III A702 Revised Bulletin No. 2021-17 2022-01 TC 8

III B121 Revised Bulletin No. 2021-17 2022-01 TC 8

III C109 Revised Bulletin No. 2021-17 2022-01 TC 8

III D108 Revised Bulletin No. 2021-17 2022-01 TC 8

III D625 Added Bulletin No. 2021-17 2022-01 TC 8

III F104 Revised Bulletin No. 2021-17 2022-01 TC 8

III F112 Revised Bulletin No. 2021-17 2022-01 TC 8

III F114 Revised Bulletin No. 2021-17 2022-01 TC 8

III F116 Revised Bulletin No. 2021-17 2022-01 TC 8

III F118 Revised Bulletin No. 2021-17 2022-01 TC 8

III F129 Added Bulletin No. 2021-17 2022-01 TC 8

III F302 Revised Bulletin No. 2021-17 2022-01 TC 8

III F319 Added Bulletin No. 2021-17 2022-01 TC 8

III F397 Added Bulletin No. 2021-17 2022-01 TC 8

III F398 Added Bulletin No. 2021-17 2022-01 TC 8

III F399 Added Bulletin No. 2021-17 2022-01 TC 8

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV Credit Cohort Year Added attribute domain value "2023" Bulletin No. 2021-17 2022-01 ADR 5

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

Credit Cohort Year Added attribute domain value "2023" Bulletin No. 2021-17 2022-01 ADR 5

USSGL

IV 406000 Added Fed/Nonfed attribute domain value "N" Bulletin No. 2021-17 2022-01 ATT TBL 1

Bulletin No. 2021-17

DRAFT 8 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 407000 Added Fed/Nonfed attribute domain value "E/F" Bulletin No. 2021-17 2022-01 ATT TBL 1

IV 415300 Deleted Year of BA attribute domain value Bulletin No. 2021-17 2022-01 ATT TBL 8

IV 421000 Added Fed/Nonfed attribute domain value "E/F" Bulletin No. 2021-17 2022-01 ATT TBL 1

IV 483100 Added Apportionment Category Code attribute domain values "A/B/E", Apportionment 

Category B Program Code attribute domain value "####", and Program Report Category 

Code attribute domain value "##"

Bulletin No. 2021-17 2022-01 ATT TBL 1

IV 493100 Added Apportionment Category Code attribute domain values "A/B/E", Apportionment 

Category B Program Code attribute domain value "####", and Program Report Category 

Code attribute domain value "##"

Bulletin No. 2021-17 2022-01 ATT TBL 1

Revised Credit Cohort Year attribute domain value from "1001/1992-2022" to 

"1001/1992-2023" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 

408100, 408200, 408300, 412000, 412500, 414100, 414200. 414201, 414300, 414400, 

414500, 414600, 414700, 414800, 414900, 415100, 415200, 416000, 416500, 418000, 

418300. 419500, 420100, 421000, 421500, 422100, 422200, 422300, 422500, 423000, 

423100, 423200, 423300, 423400. 425100, 425200, 425300, 425400, 425500, 426000, 

426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 

427600, 427700, 428300. 428500, 428600. 428700, 431000, 439500, 445000, 449000, 

451000, 459000, 461000, 462000, 465000, 469000, 470000, 472000, 480100, 480200. 

483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 493100, 497100, 

497200, 498100, 498200

Bulletin No. 2021-17 2022-01 ATT TBL 5

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V None BS

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

Bulletin No. 2021-17

DRAFT 9 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 1071 Added USSGL accounts 413712, 414202, 414203, and 415312 Bulletin No. 2021-17 2022-01 SBR 8

V 1071 Revised Fund Type attribute domain value from "EP/ER" to "EP" and Financing 

Account Code attribute domain value from "D/G" to "G" for USSGL account 422100 

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

from "EC/EG/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/TR" for USSGL accounts 

426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

V 1290 Added USSGL accounts 439502 and 439702 Bulletin No. 2021-17 2022-01 SBR 8

V 1890 Added USSGL accounts 421010, 421100, 439502, and 439801 Bulletin No. 2021-17 2022-01 SBR 8

V 1890 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL accounts 407000 and 421000; 

Deleted USSGL account 422100 with Financing Account Code "D/G" and "D"; Revised 

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

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

V 4190 Added USSGL account 426900 Bulletin No. 2021-17 2022-01 SBR 8

V 4190 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SBR 1

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

Line

V 1000 Deleted Year of BA attribute domain value "Bal/New" from USSGL account 415300; 

Deleted USSGL account 422100 with footnote "3,6"

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

Bulletin No. 2021-17

DRAFT 10 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1013 Added USSGL accounts 413712 and 415312; Deleted USSGL account 415300 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1020 Deleted Year of BA attribute domain value "Bal/New" from USSGL account 415300; 

Deleted USSGL account 428300 with footnote "6"; Revised Fund Type attribute domain 

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

accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1023 Added USSGL accounts 414202 and 414203 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1066 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1084 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1154 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1254 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1432 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1532 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1610 Deleted Year of BA attribute domain value "New" from USSGL account 415300 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1611 Deleted Year of BA attribute domain value "New" from USSGL account 415300 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1632 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1700 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1740 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL accounts 407000 and 421000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1740 Added USSGL account 421010 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1743 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 1800 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1801 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1840 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL accounts 407000 and 421000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 1840 Added USSGL accounts 421010 and 421100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 1843 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 2404 Added Bulletin No. 2021-17 2022-01 SF 133/Schedule P 4

V 3060 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 3061 Deleted USSGL account 428300 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 3070 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4030 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

Bulletin No. 2021-17

DRAFT 11 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4033 Added USSGL account 426900 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 4033 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426100 and 426600

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4056 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL accounts 407000 and 421000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4056 Added USSGL account 421010 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 4124 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL account 426000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4140 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4142 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 426000, 426100, 426600, and 427700

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4146 Added Fed/Nonfed attribute domain value "N" to USSGL account 406000; Added 

Fed/Nonfed attribute domain value "E/F" to USSGL accounts 407000 and 421000

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 4146 Added USSGL accounts 421010 and 421100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 8

V 5311 Deleted Year of BA attribute domain value "Bal/New" from USSGL account 415300; 

Deleted USSGL account 422100 

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5314 Deleted Year of BA attribute domain value "Bal/New" from USSGL account 415300; 

Deleted USSGL account 422100 with footnote "6" 

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5331 Deleted USSGL account 422100 Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 5334 Deleted USSGL account 422100 with footnote "6" Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V Footnote SF 133/Schedule P

V 6 Revised from "Permutation available through FY 2021-12 GTAS Reporting Window 

(including FY 2021-12 GTAS revision window)" to "Permutation available through FY 

2022-12 GTAS Reporting Window (including FY 2022-12 GTAS revision window.)"

Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 11 Deleted Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

V 12 Deleted Bulletin No. 2021-17 2022-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI None RBS

Bulletin No. 2021-17

DRAFT 12 IRC Handouts 04 21 21
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 RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 27 Added Credit Cohort Year 2022 Bulletin No. 2021-17 2022-01 VAL 5

VII 27E Added pass exceptions for Credit Cohort Year 2023; Deleted pass exceptions for Credit 

Cohort Year 2022

Bulletin No. 2021-17 2022-01

VAL

5

VII 99E Deleted pass exceptions Bulletin No. 2021-17 2022-01 VAL 1

VII 111E Deleted pass exceptions Bulletin No. 2021-17 2022-01 VAL 1

VII 121 Added Bulletin No. 2021-17 2022-01 VAL 8

VII 121E Added Bulletin No. 2021-17 2022-01 VAL 8

Edits

VII Edit Number

VII 21 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 24 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 69 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 70 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 71 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 72 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 73 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 100 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 101 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 102 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 103 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 104 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 105 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 106 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 107 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 118 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 119 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

Bulletin No. 2021-17

DRAFT 13 IRC Handouts 04 21 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 120 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 121 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 122 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 123 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 134 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 135 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 136 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 137 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 138 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII 139 Added USSGL accounts Bulletin No. 2021-17 2022-01 EDIT 8

VII EDIT

Bulletin No. 2021-17

DRAFT 14 IRC Handouts 04 21 21