U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2020-15

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 F112 Revised Bulletin No. 2020-15 2020-09 TC 1

III F336 Revised Bulletin No. 2020-15 2020-09 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

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

Disaster/Emergency/Wildfire Suppression" to "L - Emergency PL 116-123"

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" to "M - Emergency PL 116-127"

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" to "N - Emergency PL 116-136"

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" to "O - Nonemergency PL 116-136"

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

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

Disaster/Emergency/Wildfire Suppression" to "L - Emergency PL 116-123"

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" to "M - Emergency PL 116-127"

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" to "N - Emergency PL 116-136"

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" to "O - Nonemergency PL 116-136"

Bulletin No. 2020-15 2020-06 ATT TBL 1

Bulletin No. 2020-15

DRAFT 1 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

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

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

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" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T" for all Budgetary USSGL Accounts

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV 131900 Revised Federal Non-Federal Code attribute domain values from "N" to "F/N" Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 136700 Revised Federal Non-Federal attribute domain values from "N" to "F/N" Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 137700 Revised Federal Non-Federal attribute domain values from "N" to "F/N" Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 438500 Revised GTAS Fund Type Code attribute domain value from "EG/ET" to "EG/ER/ET" Bulletin No. 2020-15 2020-09 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V 3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 BS 3

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 None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

Bulletin No. 2020-15

DRAFT 2 IRC Handouts 04 23 20
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 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 1010 Added USSGL account 419000 with BEA Category Code attribute domain value "M" 

and GTAS Fund Type attribute domain value "EG"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1011 Added USSGL account 419000 with BEA Category Code attribute domain value "M" 

and GTAS Fund Type attribute domain value "EG"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1038 Revised GTAS Fund Type Code attribute domain value from "ET" to "ER/ET" for 

USSGL account 438500 with footnote 6

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5312 Added footnote 6 to USSGL accounts 428300 and 439800 with Reimbursable Flag 

attribute domain value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5313 Added footnote 6 to USSGL account 439800 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5314 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5332 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5334 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5342 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

V 5344 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-09 SF 133/Schedule P 1

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Bulletin No. 2020-15

DRAFT 3 IRC Handouts 04 23 20
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 3.3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 RBS 3

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

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 32E Added pass exception for TAS 077 X 0110 Bulletin No. 2020-15 2020-06 VAL 6

VII 69E Added pass exceptions for multiple TAS with USSGL account 411900 Bulletin No. 2020-15 2020-06 VAL 6

VII 90 Added Disaster Emergency Fund Code domain values "P", "R", "S", and "T" Bulletin No. 2020-15 2020-06 VAL 1

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

Code domain values "L", "M", "N", and "O"

Bulletin No. 2020-15 2020-06 VAL 1

VII 99E Added pass exceptions for multiple HHS TAS Bulletin No. 2020-15 2020-06 VAL 6

VII Edits

Edit Number

VII 56 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 57 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 58 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 59 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 60 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 61 Revised Trading Partner information and edit description Bulletin No. 2020-15 2020-06 EDIT 2

VII 106 Added edit for Disaster Emergency Fund Code domain value "L" Bulletin No. 2020-15 2020-06 EDIT 1

VII 107 Added edit for Disaster Emergency Fund Code domain value "M" Bulletin No. 2020-15 2020-06 EDIT 1

VII 108 Added DOL Authoritative File edit for FECA Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 109 Added DOL Authoritative File edit for FECA Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 110 Added DOL Authoritative File edit for Unemployment Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17

Bulletin No. 2020-15

DRAFT 4 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 111 Added DOL Authoritative File edit for Unemployment Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 112 Added OPM Authoritative File edit for Retirement Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 113 Added OPM Authoritative File edit for Retirement Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 114 Added OPM Authoritative File edit for Life Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 115 Added OPM Authoritative File edit for Life Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 116 Added OPM Authoritative File edit for Health Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 117 Added OPM Authoritative File edit for Health Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 118 Added edit for Disaster Emergency Fund Code domain value "N" Bulletin No. 2020-15 2020-06 EDIT 1

VII 119 Added edit for Disaster Emergency Fund Code domain value "O" Bulletin No. 2020-15 2020-06 EDIT 1

VII 120 Added edit for Disaster Emergency Fund Code domain value "P" Bulletin No. 2020-15 2020-06 EDIT 1

VII 121 Added edit for Disaster Emergency Fund Code domain value "R" Bulletin No. 2020-15 2020-06 EDIT 1

VII 122 Added edit for Disaster Emergency Fund Code domain value "S" Bulletin No. 2020-15 2020-06 EDIT 1

VII 123 Added edit for Disaster Emergency Fund Code domain value "T" Bulletin No. 2020-15 2020-06 EDIT 1

Bulletin No. 2020-15

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 199010 Added Bulletin No. 2020-15 2021-01 COA 8

I 299010 Added Bulletin No. 2020-15 2021-01 COA 8

I 299110 Added Bulletin No. 2020-15 2021-01 COA 8

I 310700 Revised Bulletin No. 2020-15 2021-01 COA 7

I 310710 Added Bulletin No. 2020-15 2021-01 COA 8

I 320700 Revised Bulletin No. 2020-15 2021-01 COA 7

I 320710 Added Bulletin No. 2020-15 2021-01 COA 8

I 403200 Deleted Bulletin No. 2020-15 2021-01 COA 8

I 404200 Deleted Bulletin No. 2020-15 2021-01 COA 8

I 411910 Added Bulletin No. 2020-15 2021-01 COA 8

I 413100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 413120 Added Bulletin No. 2020-15 2021-01 COA 8

I 414100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 414120 Added Bulletin No. 2020-15 2021-01 COA 8

I 414300 Revised Bulletin No. 2020-15 2021-01 COA 8

I 421000 Revised Bulletin No. 2020-15 2021-01 COA 8

I 422100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 422300 Added Bulletin No. 2020-15 2021-01 COA 8

I 423300 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425200 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425400 Added Bulletin No. 2020-15 2021-01 COA 8

I 427700 Revised Bulletin No. 2020-15 2021-01 COA 8

I 463000 Deleted Bulletin No. 2020-15 2021-01 COA 8

Bulletin No. 2020-15

DRAFT 5 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I 570000 Revised Bulletin No. 2020-15 2021-01 COA 7

I 570005 Revised Bulletin No. 2020-15 2021-01 COA 7

I 570006 Added Bulletin No. 2020-15 2021-01 COA 8

I 570010 Added Bulletin No. 2020-15 2021-01 COA 8

I

USSGL Accounts and Definitions:

II 199010 Added Bulletin No. 2020-15 2021-01 DEF 8

II 299010 Added Bulletin No. 2020-15 2021-01 DEF 8

II 299110 Added Bulletin No. 2020-15 2021-01 DEF 8

II 310700 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 310710 Added Bulletin No. 2020-15 2021-01 DEF 8

II 320700 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 320710 Added Bulletin No. 2020-15 2021-01 DEF 8

II 403200 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 404200 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 411910 Added Bulletin No. 2020-15 2021-01 DEF 8

II 413100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 413120 Added Bulletin No. 2020-15 2021-01 DEF 8

II 414100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 414120 Added Bulletin No. 2020-15 2021-01 DEF 8

II 414300 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 421000 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 422100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 422300 Added Bulletin No. 2020-15 2021-01 DEF 8

II 423300 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425200 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425400 Added Bulletin No. 2020-15 2021-01 DEF 8

II 427700 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 463000 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 570000 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 570005 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 570006 Added Bulletin No. 2020-15 2021-01 DEF 8

II 570010 Added Bulletin No. 2020-15 2021-01 DEF 7

II

USSGL Account Transactions:

III A152 Revised Bulletin No. 2020-15 2021-01 TC 8

III A154 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A158 Revised Bulletin No. 2020-15 2021-01 TC 1

III A162 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A166 Revised Bulletin No. 2020-15 2021-01 TC 8

III A168 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A176 Deleted Bulletin No. 2020-15 2021-01 TC 8

Bulletin No. 2020-15

DRAFT 6 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III A251 Revised Bulletin No. 2020-15 2021-01 TC 8

III A708 Revised Bulletin No. 2020-15 2021-01 TC 8

III A710 Revised Bulletin No. 2020-15 2021-01 TC 8

III A711 Added Bulletin No. 2020-15 2021-01 TC 8

III B134 Revised Bulletin No. 2020-15 2021-01 TC 7

III B234 Added Bulletin No. 2020-15 2021-01 TC 7

III B235 Added Bulletin No. 2020-15 2021-01 TC 7

III D148 Revised Bulletin No. 2020-15 2021-01 TC 7

III D308 Revised Bulletin No. 2020-15 2021-01 TC 7

III D312 Revised Bulletin No. 2020-15 2021-01 TC 7

III F113 Revised Bulletin No. 2020-15 2021-01 TC 1

III F302 Revised Bulletin No. 2020-15 2021-01 TC 8

III F304 Revised Bulletin No. 2020-15 2021-01 TC 8

III F306 Revised Bulletin No. 2020-15 2021-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Definition Report:

Credit Cohort Year Added attribute domain value "2022" Bulletin No. 2020-15 2021-01 ADR 5

IV

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Credit Cohort Year Added attribute domain value "2022" Bulletin No. 2020-15 2021-01 ATT TBL 5

IV

USSGL

IV 199000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT"

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV 299000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT"

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV 299100 Revised GTAS Fund Type Code attribute domain value from 

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

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV Revised Credit Cohort Year attribute domain value from "1001/1992-2021" to 

"1001/1992-2022" for USSGL accounts 404200, 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, 

451000, 459000, 461000, 462000, 463000, 465000, 469000, 470000, 472000, 480100, 

480200. 483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 493100, 

497100, 497200, 498100, 498200

Bulletin No. 2020-15 2021-01 ATT TBL 5

Bulletin No. 2020-15

DRAFT 7 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 422500, 425500, 426100, 426200, 426300, 426400, 426500, 426600, 427300, 

427700, and 428300

Bulletin No. 2020-15 2021-01 ATT TBL 1

IV 438500 Revised TAS Status Code attribute domain value from "U/E" to "E", Transaction Code 

attribute domain value from "X/K/N" to "K", and GTAS Fund Type Code attribute 

domain value from "EG/ER/ET" to "EG"

Bulletin No. 2020-15 2021-01 ATT TBL 1

IV

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 5 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 BS 7

V 19 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 BS 7

V 30 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7

V 31 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7

V 32 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7

V 33 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7

Footnote

V None BS

V

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

V

Footnote

V None SNC

V

Statement of Changes in Net Position:

V Line

V 7 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 SCNP 7

V 14 Added USSGL accounts 570010 and 570006 Bulletin No. 2020-15 2021-01 SCNP 7

V

Footnote

V None SCNP

V

Statement of Custodial Activity: 

V Line

V None SCA

Bulletin No. 2020-15

DRAFT 8 IRC Handouts 04 23 20
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 SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V None 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

V

Line

V 900 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1000 Added USSGL account 422100 with Financing Account Code attribute domain value 

"G"; Added USSGL account 422300; Deleted USSGL account 422100 with 

Reimbursable Flag attribute domain value "D"; Deleted USSGL account 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL account 414900, 420100, 422200, 422500, 425100, 

428300, 428500 428600, 428700, 480100 and 490100; Revised Reimbursable Flag 

attribute domain value from "D/R" to "D" for USSGL account 480200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1020 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

account 413700 with Reimbursable Flag attribute domain value "D"; Revised 

Financing Account Code attribute domain value for USSGL accounts 412500, 414100, 

414300, 414400, 414600, 414700, 415100, 415200, 422200, 422500, 425100, 425200, 

425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 

427100, 427300, 427500, 427600, 427700, 428300, 428500, 428600, 428700, 480100, 

487100, 487200, 488100, 490100, 497100, 497200 and 498100; Revised Trans Code 

attribute domain value from "X/K/N" to "N" for USSGL account 413100; Revised 

Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL accounts 

480200, 488200, 490200 and 498200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1021 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1022 Revised Financing Account Code attribute domain value for USSGL account 415200 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 9 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1023 Revised Financing Account Code attribute domain value for USSGL account 414700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1024 Revised Financing Account Code attribute domain value for USSGL account 414400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1033 Revised Financing Account Code attribute domain value for USSGL accounts 487200 

and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1038 Deleted USSGL account 438500 with GTAS Fund Type Code attribute domain value 

"ER/ET"

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1040 Revised Financing Account Code attribute domain value for USSGL account 418000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1041 Revised Financing Account Code attribute domain value for USSGL account 431000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1042 Revised Financing Account Code attribute domain value for USSGL account 404800 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1060 Revised Financing Account Code attribute domain value for USSGL accounts 420100, 

422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1080 Deleted USSGL account 413100 and 414100; Revised Financing Account Code 

attribute domain value for USSGL accounts 414300, 414400, 414600, 414700, 415100, 

415200, 422200, 422500, 425100, 425200, 425300, 425500, 426000, 426100, 426200, 

426300, 426400, 426500, 426600, 426700, 427100, 427500, 427600, 427700, 428300, 

428500, 428600, 428700, 480100, 487100, 487200, 488100, 490100, 497100, 497200, 

and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1081 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1082 Deleted USSGL account 415200 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1083 Deleted USSGL account 414700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1093 Revised Financing Account Code attribute domain value for USSGL accounts 487200 

and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1200 Revised Financing Account Code attribute domain value for USSGL account 412500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1234 Revised Financing Account Code attribute domain value for USSGL account 439500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1236 Revised Financing Account Code attribute domain value for USSGL account 414600 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1250 Revised Financing Account Code attribute domain value for USSGL account 412000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1251 Revised Financing Account Code attribute domain value for USSGL accounts 416000, 

416500 and 418300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1252 Revised Financing Account Code attribute domain value for USSGL account 404700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1300 Added USSGL account 414120; Deleted USSGL account 404200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL accounts 414100 and 414300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 8

Bulletin No. 2020-15

DRAFT 10 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1400 Added USSGL account 414120; Deleted USSGL account 404200; Revised Financing 

Account Code attribute domain value for USSGL accounts 414100 and 414300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 8

V 1430 Revised Financing Account Code attribute domain value for USSGL account 404400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1500 Added USSGL account 413120; Deleted USSGL account 403200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL account 413100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1600 Added USSGL account 413120; Deleted USSGL account 403200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL account 413100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1700 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400, 426600, 

427300, and 427700 with Reimbursable Flag attribute domain value "R"; Revised 

Reimbursable Flag attribute domain value from "D/R" to "R" and Fed/Non attribute 

domain value from "E/F/N" to "E/F" for USSGL account 425200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1701 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1740 Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 406000 and 407000; Revised Reimbursable Flag attribute domain value from 

"D/R" to "R" for USSGL account 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1800 Added USSGL account 425400; Added USSGL account 426100, 426200, 426300 and 

426500 with Reimbursable Flag attribute domain value "R"; Deleted USSGL accounts 

425500, 426100, 426200, 426300, 426400, 426500, 426600, 427300 and 427700 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422200, 425200, 425300, 426000, 426100, 

426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 427600, 

and 427700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1801 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 425100, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1820 Revised Financing Account Code attribute domain value for USSGL account 415100 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1824 Revised Financing Account Code attribute domain value for USSGL account 439500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1825 Revised Financing Account Code attribute domain value for USSGL account 414600 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1840 Revised Financing Account Code attribute domain value for USSGL accounts 406000, 

407000, and 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1841 Revised Financing Account Code attribute domain value for USSGL accounts 416000 

and 418300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1842 Revised Financing Account Code attribute domain value for USSGL account 404700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 11 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1940 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1941 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1951 Deleted USSGL account 462000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 463000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1952 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 4251000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1953 Revised Financing Account Code attribute domain value for USSGL account 465000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2001 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2002 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2003 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2101 Deleted USSGL accounts 480200, 488200, 490200 and 498200 with Financing 

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

attribute domain value for USSGL accounts 480100, 488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2102 Deleted USSGL accounts 480200, 488200, 490200 and 498200 with Financing 

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

attribute domain value for USSGL accounts 480100, 488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2103 Deleted USSGL accounts 480200, 488200, 490200 and 498200 with Financing 

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

attribute domain value for USSGL accounts 480100, 488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2170 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2201 Revised Financing Account Code attribute domain value for USSGL accounts 451000, 

461000, and 470000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2202 Revised Financing Account Code attribute domain value for USSGL accounts 451000, 

459000, 461000, and 470000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2203 Revised Financing Account Code attribute domain value for USSGL account 459000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2301 Revised Financing Account Code attribute domain value for USSGL accounts 462000 

and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2302 Revised Financing Account Code attribute domain value for USSGL accounts 462000, 

469000, and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2303 Revised Financing Account Code attribute domain value for USSGL account 469000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2403 Revised Financing Account Code attribute domain value for USSGL accounts 445000 

and 463000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 12 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2413 Revised Financing Account Code attribute domain value for USSGL accounts 445000 

and 465000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2501 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 463000, 465000, 470000, 480100, 488100, 490100, and 498100; 

Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 480200, 488200, 490200 and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2502 Revised Financing Account Code attribute domain value for USSGL accounts 462000, 

463000, 465000, 472000, 480100, 488100, 490100, and 498100; Revised 

Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL accounts 

480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3000 Revised Financing Account Code attribute domain value for USSGL accounts 480100 

and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3001 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3010 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100,and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200 and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3020 Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3030 Revised Financing Account Code attribute domain value for USSGL accounts 483100 

and 493100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3031 Revised Financing Account Code attribute domain value for USSGL accounts 483100 

and 493100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3040 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3050 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3060 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 425100, 428300, 428500, 428600, 

and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3061 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Revised Financing Account Code attribute domain 

value for USSGL accounts 422500, 423000, 423200, 423300, 423400, 425100, 

428300, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3070 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 425100, 428300, 428500, 428600, 

and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3071 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 4251000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 13 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 3080 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 

423200, 423300 and 423400

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3081 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 

423200, 423300 and 423400

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3090 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 423000, 423200, 423300, 423400, 

425100, 428300, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4030 Added USSGL account 425400; Deleted USSGL account 427700 with Reimbursable 

Flag attribute domain value "R"; Revised Reimbursable Flag attribute domain value 

from "D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4031 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4033 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400 and 

426600 with Reimbursable Flag attribute domain value "R"; Revised Reimbursable 

Flag attribute domain value from "D/R" to "R" for USSGL account 425200; Revised 

Financing Account Code attribute domain value for USSGL account 487200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4050 Deleted USSGL accounts 422500 and 428300 with Reimbursable Flag attribute domain 

value "R"; Revised Reimbursable Flag attribute domain value from "D/R" to "R" for 

USSGL account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4051 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4052 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400, 426600, 

and 427700 with Reimbursable Flag attribute domain value "R"; Revised Reimbursable 

Flag attribute domain value from "D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4055 Revised Reimbursable Flag attribute domain value from "D/R' to "D" for USSGL 

accounts 406000 and 407000; Revised Reimbursable Flag attribute domain value from 

"D/R" to "R" for USSGL account 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4110 Revised Reimbursable Flag attribute domain value from "D/R' to "D" for USSGL 

accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4120 Deleted USSGL accounts 425500 and 427700 with Reimbursable Flag attribute domain 

value "R"; Revised Financing Account Code attribute domain value for USSGL 

accounts 422200, 425200, 425300, 427100, 427500, 427600, 427700, 487200, and 

497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4121 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4123 Added USSGL account 425400; Added USSGL accounts 426200, 426300, and 426500 

with Reimbursable Flag attribute domain value "R"; Deleted USSGL accounts 426100, 

426200, 426300, 426400, 426500 and 426600 with Reimbursable Flag attribute 

domain value "R"; Revised Financing Account attribute domain value for USSGL 

accounts 422200, 425200, 425300, 426100, 426200, 426300, 426400, 426500, 426600, 

487200, and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4124 Revised Financing Account attribute domain value for USSGL accounts 426000 and 

426700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 14 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4140 Added USSGL account 422300; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account attribute domain value for 

USSGL accounts 425100, 428300, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

4141 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4142 Added USSGL account 425400; Deleted USSGL accounts 425500, 426400 and 

426600 with Reimbursable Flag attribute domain value "R"; Revised Reimbursable 

Flag attribute domain value from "D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4143 Revised Financing Account attribute domain value for USSGL accounts 487200 and 

497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4145 Revised Financing Account attribute domain value for USSGL accounts 404700, 

406000, 407000, 416000, and 421000; Revised Reimbursable Flag attribute domain 

value from "D/R" to "D" for USSGL account 421500

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5311 Added USSGL account 422300; Deleted USSGL account 425100; Revised Financing 

Account Code attribute domain value for USSGL accounts 414900, 420100, 422500, 

428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5312 Deleted USSGL accounts 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 420100, 

422200, 425100, 480100, 480200, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5313 Deleted USSG account 439800 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 414900, 

420100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 

490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5314 Added USSGL account 422300; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account Code attribute domain 

value for USSGL accounts 414900, 420100, 422200, 422500, 425100, 428300, 

428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5321 Deleted USSG account 439800 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 465000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5322 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 465000, 470000, and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5323 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 465000, 470000, and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5324 Revised Financing Account Code attribute domain value for USSGL accounts 445000, 

451000, 461000, 462000, 463000, 465000, 470000, and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5331 Added USSGl account 422300; Deleted USSGL account 425100; Revised Financing 

Account Code attribute domain value for USSGL accounts 422500, 428300, 428500, 

428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5332 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 425100, 

480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5333 Revised Financing Account Code attribute domain value for USSGL accounts 422500, 

425100, 428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2020-15

DRAFT 15 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5334 Added USSGL account 422300; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account Code attribute domain 

value for USSGl accounts 422500, 425100, 428300, 428500, 428600, 428700, 480100, 

and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5341 Added USSGL account 422300; Deleted USSGL accounts 423300, 423400 and 

425100; Revised Financing Account Code attribute domain value for USSGl accounts 

422500, 423200, 428300, 428500, 428600, 428700, 480100, 483100, 487100, 488100, 

490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5342 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGl accounts 423000, 

423300, 423400, 425100, 480100, 483100, 487100, 488100, 490100, 493100, 497100, 

and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5343 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGl accounts 422500, 

423000, 423200,423300, 423400, 425100, 428300, 428500, 428600, 428700, 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100.

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5344 Added USSGL account 422300; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account Code attribute domain 

value for USSGl accounts 422500, 423000, 423200, 423300, 423400, 425100, 428300, 

428500, 428600, 428700, 480100, 483100, 487100, 488100, 490100, 493100, 497100, 

and 498100.

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V

Footnote

V 6 Deleted Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V

V

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI 3.13 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 RBS 7

VI 7.14 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 RBS 7

VI 9.1 Added USSGLs 310710, 570006, and 570010 Bulletin No. 2020-15 2021-01 RBS 7

VI 9.2 Added USSGLs 310710, 320710, 570006, and 570010 Bulletin No. 2020-15 2021-01 RBS 7

Footnote

VI None RBS

VI

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI

Bulletin No. 2020-15

DRAFT 16 IRC Handouts 04 23 20
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

VI Line

VI 7.2 Added USSGL 310710 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.3 Added USSGL 570010 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.16 Added USSGL 320710 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.17 Added USSGL 570006 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 17E Deleted USSGL accounts 413100 and 414100 Bulletin No. 2020-15 2021-01 VAL 8

VII 27 Added Credit Cohort Year domain value "2021" Bulletin No. 2020-15 2021-01 VAL 16

VII 27E Added pass exception for Credit Cohort Year domain value "2022"; Deleted pass 

exception for Credit Cohort Year domain value "2021"

Bulletin No. 2020-15 2021-01

VAL

16

VII 33E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8

VII 34E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8

VII 37 Deleted USSGL accounts 403200 and 404200 Bulletin No. 2020-15 2021-01 VAL 8

VII 44 Added USSGL accounts 413100, 413120, 414100, and 414120 Bulletin No. 2020-15 2021-01 VAL 8

VII 49 Added USSGL account 414120; Deleted USSGL account 404200; Revised validation 

description and error message

Bulletin No. 2020-15 2021-01

VAL

8

VII 50 Added USSGL account 413120; Deleted USSGL account 403200; Revised validation 

description and error message

Bulletin No. 2020-15 2021-01

VAL

8

VII 99 Deleted USSGL accounts 422500, 425500, 426100, 426200, 426300, 426400, 426500, 

426600, 427300, 427700, 428300, 438200

Bulletin No. 2020-15 2021-01

VAL

1

VII 99E Deleted exceptions for USSGL accounts 419000, 422500, 425500, 426100, 426200, 

426300, 426400, 426500, 426600, 427300, 427700, 428300, 438200

Bulletin No. 2020-15 2021-01

VAL

1

VII 104 Deleted USSGL accounts 422100, 426100, 426200, 426300, 426500, 426600 Bulletin No. 2020-15 2021-01 VAL 1

VII 106 Deleted validation Bulletin No. 2020-15 2021-01 VAL 1

VII 106E Deleted validation exceptions Bulletin No. 2020-15 2021-01 VAL 1

Edits

VII Edit Number

VII 3 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8

VII 4 Added USSGL accounts 413120, 414120, and 422300; Deleted USSGL accounts 

403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 16 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2020-15

DRAFT 17 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 21 Added closing group 422300; Added USSGL accounts 413120 to Closing Group 

413900, 414120 to Closing Group 414900, 422300 to Closing Group 4223, and 

425400 to Closing Group 420100

Bulletin No. 2020-15 2021-01 EDIT 8

VII 24 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 46 Added USSGL accounts 422300 and 425400 Bulletin No. 2020-15 2021-01 EDIT 8

VII 47 Added USSGL accounts 413120, 414120, 422300 and 425400 Bulletin No. 2020-15 2021-01 EDIT 8

VII 69 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 70 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 71 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 72 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 73 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 100 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 101 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 102 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 103 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 104 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 105 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 106 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 107 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 118 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 119 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 120 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 121 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

VII 122 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2020-15

DRAFT 18 IRC Handouts 04 23 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 123 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL 

accounts 403200 and 404200

Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2020-15

DRAFT 19 IRC Handouts 04 23 20