U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-12

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None

V Optional (2020)Balance Sheet:

V Column

V None BS

Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Bulletin No. 2021-12

DRAFT 1 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Statement of Changes in Net Position

V Line

V None 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 None SBR

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 None

V Footnote

V None

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

Bulletin No. 2021-12

DRAFT 2 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2021-12

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I None COA

USSGL Accounts and Definitions:

II None DEF

USSGL Account Transactions:

III A197 Revised Bulletin No. 2021-12 2021-06 TC 1

III B121 Revised Bulletin No. 2021-12 2021-06 TC 1

III D120 Revised Bulletin No. 2021-12 2021-06 TC 1

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition ADR

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

Nonemergency PLs 116-136 and PL 116-139" to "O - Nonemergency PLs 116-136, 116-

139, and 116-260 (Division N)" 

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from to "Q - Non 

Disaster or Emergency" to "Q - Non Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "R - Emergency PL 116-260 (Divisions AL)"

Bulletin No. 2021-12 2021-03 ADR 13

Bulletin No. 2021-12

DRAFT 3 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

Disaster/Emergency/Wildfire Suppression" to "S - Disaster PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "T - Wildfire Suppression PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "U - Emergency PL 116-260 (Division 

M)"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

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

Nonemergency PLs 116-136 and PL 116-139" to "O - Nonemergency PLs 116-136, 116-

139, and 116-260 (Division N)" 

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from to "Q - Non 

Disaster or Emergency" to "Q - Non Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "R - Emergency PL 116-260 (Divisions AL)"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "S - Disaster PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "T - Wildfire Suppression PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression" to "U - Emergency PL 116-260 (Division 

M)"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

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

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

USSGL

Bulletin No. 2021-12

DRAFT 4 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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" 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" for all Budgetary USSGL 

Accounts

Bulletin No. 2021-12 2021-03 ATT TBL 13

IV 417000 Revised Financing Account Code attribute domain value from "N" to "D/G/N" Bulletin No. 2021-12 2021-04 ATT TBL 1

IV 439701 Revised Prior Period Adjustment Code attribute domain values from "X" to "P/X" Bulletin No. 2021-12 2021-03 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 36.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 BS 2

V 37.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 BS 2

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

Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

Bulletin No. 2021-12

DRAFT 5 IRC Handouts 02 10 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 SBR

Line

V 1071 Deleted USSGL account 419000 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "N"; Deleted footnote 3 from USSGL 

account 422100 with TAS Status attribute domain value "U"; Revised Debit/Credit 

attribute domain value from "D" to "D/C" for USSGL account 422100 with Fund Type 

attribute domain value "EP/ER."

2021-03 SBR 1

V 1071 Added USSGL account 415901 with Debit/Credit attribute domain value "C"; Added 

Footnote 3 to USSGL account 415901 with Debit/Credit attribute domain value "D/C"; 

Added USSGL account 417000 with Financing Account Code attribute domain value 

"D/G"; Added USSGL account 439701 with Fund Type attribute domain value "ES/ET"; 

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

426300 with Financing Account Code attribute domain value 'N"; Revised Fund Type 

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

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"; Revised Fund Type attribute domain value from 

"ES/ET" to "ET" and added Footnote 3 for USSGL account 439701 with Debit/Credit 

attribute domain value "D/C"; Revised Debit/Credit attribute domain value from "D/C" 

to "C" and deleted Footnote 3 for USSGL account 439730 with Begin/End attribute 

domain value "B."

2021-04 SBR 1

V 1290 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730.

2021-04 SBR 1

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

417400

2021-03 SBR 1

V 1890 Added USSGL account 422100 with Financing Account Code attribute domain value 

"D"; Revised Fed/Non Fed attribute domain value from "E" to "E/F" for USSGL account 

422100 with Fund Type attribute domain value "E/P" and Financing Account Code 

attribute domain value "G"; Revised Fund Type attribute domain value from "EP/ER" to 

"ER" and Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Financing Account Code attribute domain value "D/G."

2021-03 SBR 1

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

422300 with Begin/End attribute domain value "E"; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL account 426300 with Finacing Account 

Code attribute domain value "N"; Revised Fund Type attribute domain value from 

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

428700 with Financing Account Code "N."

2021-04 SBR 1

Bulletin No. 2021-12

DRAFT 6 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

426600: Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL 

account 490200.

2021-04 SBR 1

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

426300; Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL 

account 426600

2021-04 SBR 1

V SBR

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 1000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700; Revised Debit/Credit 

attribute domain value from "D/C" to "C" for USSGL account 439730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1020 Added USSGL account 439701 Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 1020 Added USSGL account 417000 with Financing Account Code attribute domain value 

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

account 426300; Revised Fund Type attribute domain value from 

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

428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1023 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

415901

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1080 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1084 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1102 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1134 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

439730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

DRAFT 7 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1410 Revised Debit/Credit attrbute domain value from "D" to "C" for USSGL account 417400 Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 1700 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426300

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1701 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1800 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426300 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

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

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 3060 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3061 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

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

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3071 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3090 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

DRAFT 8 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4010 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

490200

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4011 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

490200

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4050 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4051 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426300 with Financing Account Code attribute domain value "D/G" and "G"; Revised 

Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

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

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4141 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5096 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5097 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5098 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

DRAFT 9 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5311 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100.

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5311 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Fund Type attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5313 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5314 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5314 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D".

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5331 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Fund Type attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5333 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5334 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5341 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5343 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

DRAFT 10 IRC Handouts 02 10 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5344 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Footnote

V 7 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 8 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 9 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 10 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI 36.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 RBS 2

VI 37.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 RBS 2

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 8.6 Revised reporting domain code for USSGL account 579000 from "E" to "E/U" 2021-03 RSOCNP 2

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 44E Added pass exceptions for HHS TAS Bulletin No. 2021-12 2021-02 VAL 6

VII 50 Deleted USSGL account 439504 Bulletin No. 2021-12 2021-03 VAL 2

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Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 69E Added pass exception for TAS 014 X 5715 Bulletin No. 2021-12 2021-02 VAL 6

VII 69E Added pass exception for TAS 019 X 5713 Bulletin No. 2021-12 2021-03 VAL 6

VII 77E Added pass exceptions for TAS 072 X 4266 and 077 X 4485 Bulletin No. 2021-12 2021-02 VAL 6

VII 90 Added Disaster Emergency Fund Code domain values "U", "V", "W", and "X" Bulletin No. 2021-12 2021-04 VAL 23

VII 90E Added pass exception for Fund Family 036 4014 with Disaster Emergency Fund Code 

domain value "N"

Bulletin No. 2021-12 2021-02

VAL

6

VII 90E Added pass exceptions for multiple Fund Families using Disaster Emergency Fund Code 

domain values "O", "R", "S", and "T"

Bulletin No. 2021-12 2021-03

VAL

23

VII 111E Added pass exceptions for multiple Fund Families using USSGL Accounts 422500 and 

427700

Bulletin No. 2021-12 2021-02

VAL

6

VII 115E Added pass exceptions for TAS 096 X 3112; Deleted exceptions for TAS 096 X 3121 Bulletin No. 2021-12 2021-03

VAL

2

VII 120 Added Bulletin No. 2021-12 2021-03 VAL 1

VII 120E Added Bulletin No. 2021-12 2021-03 VAL 1

Edits

VII Edit Number

VII 2 Added SF133 Line 1045 Bulletin No. 2021-12 2021-04 EDIT 1

VII 14 Added SF133 Lines 1043 and 1044 Bulletin No. 2021-12 2021-04 EDIT 1

VII 47 Added USSGL Account 439701 Bulletin No. 2021-12 2021-04 EDIT 8

VII 74 Added SF133 Line 1045 Bulletin No. 2021-12 2021-04 EDIT 1

VII 82 Deleted SF133 Line 1431 Bulletin No. 2021-12 2021-04 EDIT 2

VII 133 Added Business Event Type Codes "TREADAJ" and "TREADIN" Bulletin No. 2021-12 2021-04 EDIT 24

VII 134 Added Bulletin No. 2021-12 2021-03 EDIT 23

VII 135 Added Bulletin No. 2021-12 2021-04 EDIT 23

VII 136 Added Bulletin No. 2021-12 2021-04 EDIT 23

VII 137 Added Bulletin No. 2021-12 2021-04 EDIT 23

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Summary of Changes

Bulletin No. 2021-12

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 needed for the GFRS to GTAS conversion. 

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 116-260.

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

15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

16 Change is related to GTAS code changes or enhancements.

17 Changes related to addition of new RC 31 and RC 32

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

19 Streamline balance sheet project. Optional for agencies for 2020. Finacial Report of the US Government will implement for 2020 FR preparation. This will be required for all entities in 2021.

20 GTAS Fund Type Code no longer needed on crosswalk.

21 Change is related to the addition of new BETCs

22 Updates for revision to Reciprocal Category 37 in Appendix 3 of the TFM Chapter 2-4700.

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Summary of Changes

Bulletin No. 2021-12

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

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

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