U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-07

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. 2021-07

DRAFT 1 IRC Handouts 12 03 20
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 1010 Revised Fund Type attribute domain value from "EG/ES" to "EG/ER/ES" for USSGL 

account 419000 with BEA Category Code attribute domain value "D"

2020-12 SF 133/Schedule P 1

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

account 419000 with BEA Category Code attribute domain value "D"

2020-12 SF 133/Schedule P 1

V 1020 Added USSGL account 438200 with Transitioning Code attribute domain value "X" 2020-12 SF 133/Schedule P 1

V 1176 Added footnote 2 to USSGL account 416000 2020-11 SF 133/Schedule P 2

V 1276 Added footnote 2 to USSGL account 416000 2020-11 SF 133/Schedule P 2

V 2202 Deleted USSGL account 459000 2020-11 SF 133/Schedule P 2

V 2203 Revised Avail Time attribute domain value from "A" to "A/S" and added footnote 2 for 

USSGL account 459000

2020-11 SF 133/Schedule P 2

V 2302 Deleted USSGL account 469000 2020-11 SF 133/Schedule P 2

V 2303 Revised Avail Time attribute domain value from "A" to "A/S" for USSGL account 

469000

2020-11 SF 133/Schedule P 2

V 2501 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

2020-11 SF 133/Schedule P 2

V 2502 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

2020-11 SF 133/Schedule P 2

Bulletin No. 2021-07

DRAFT 2 IRC Handouts 12 03 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

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 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 036 2020 2020 0140 Bulletin No. 2021-07 2020-11 VAL 1

VII 32E Added pass exception for TAS 086 X 0480 Bulletin No. 2021-07 2020-12 VAL 1

VII 70E Deleted pass exceptions for multiple TAS in Fund Family 020 5445 Bulletin No. 2021-07 2020-10 VAL 1

VII 70E Added pass exception for TAS 012 X 5203 Bulletin No. 2021-07 2020-11 VAL 1

VII 74E Added pass exception for TAS 075 2019 2019 1545 Bulletin No. 2021-07 2020-12 VAL 1

VII 90E Added pass exception for Fund Family 097 0361 with Disaster Emergency Fund Code 

domain value "N"

Bulletin No. 2021-07 2020-10 VAL 1

VII 90E Added pass exceptions for Fund Family 075 0343 with Disaster Emergency Fund Code 

domain value "L" and for Fund Families 019 0209 and 070 0540 with Disaster 

Emergency Fund Code domain value "N"

Bulletin No. 2021-07 2020-11 VAL 1

VII 90E Added pass exceptions for Fund Family 014 1125 with Disaster Emergency Fund Code 

domain value "J" and for Fund Families 017 1810, 097 0390,and 097 0819 with Disaster 

Emergency Fund Code domain value "N"

Bulletin No. 2021-07 2020-12 VAL 1

VII 99E Added pass exceptions for mulitple TAS in Fund Family 097 4930 with USSGL account 

419000 and for TAS 455 X 4110 with USSGL account 438200

Bulletin No. 2021-07 2020-12 VAL 1

VII 112 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2020-10 VAL 18

Bulletin No. 2021-07

DRAFT 3 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 113 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2020-10 VAL 18

VII Edits

Edit Number

VII 43 Added lines 3.5, 3.5, 3.6, and 3.7 from the Reclassified Statement of Operations and 

Changes in Net Position

Bulletin No. 2021-07 2020-12 EDIT 17

Bulletin No. 2021-07

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 113510 Added Bulletin No. 2021-07 2021-03 COA 8

I 123500 Added Bulletin No. 2021-07 2021-03 COA 8

I 413400 Revised Bulletin No. 2021-07 2021-03 COA 1

I 413415 Revised Bulletin No. 2021-07 2021-03 COA 1

I 416512 Added Bulletin No. 2021-07 2021-03 COA 8

I 416612 Added Bulletin No. 2021-07 2021-03 COA 8

I 416712 Added Bulletin No. 2021-07 2021-03 COA 8

I 422500 Revised Bulletin No. 2021-07 2021-03 COA 1

I 422512 Added Bulletin No. 2021-07 2021-03 COA 8

I 425500 Revised Bulletin No. 2021-07 2021-03 COA 1

I 425512 Revised Bulletin No. 2021-07 2021-03 COA 1

I 439401 Revised Bulletin No. 2021-07 2021-03 COA 1

I 439402 Added Bulletin No. 2021-07 2021-03 COA 8

I 439501 Deleted Bulletin No. 2021-07 2021-03 COA 8

USSGL Accounts and Definitions:

II 113500 Revised Bulletin No. 2021-07 2021-03 DEF 8

II 113510 Added Bulletin No. 2021-07 2021-03 DEF 8

II 120000 Revised Bulletin No. 2021-07 2021-03 DEF 8

II 123500 Added Bulletin No. 2021-07 2021-03 DEF 8

II 413400 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 413415 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 415900 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 415901 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 416512 Added Bulletin No. 2021-07 2021-03 DEF 8

II 416612 Added Bulletin No. 2021-07 2021-03 DEF 8

II 416712 Added Bulletin No. 2021-07 2021-03 DEF 8

II 419100 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 421000 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 422500 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 422512 Added Bulletin No. 2021-07 2021-03 DEF 8

II 425500 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 425512 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 439401 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 439402 Added Bulletin No. 2021-07 2021-03 DEF 8

II 439500 Revised Bulletin No. 2021-07 2021-03 DEF 1

Bulletin No. 2021-07

DRAFT 4 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 439501 Deleted Bulletin No. 2021-07 2021-03 DEF 8

II 599700 Revised Bulletin No. 2021-07 2021-01 DEF 1

USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-07 2021-03 TC 1

III A123 Revised Bulletin No. 2021-07 2021-03 TC 1

III A147 Revised Bulletin No. 2021-07 2021-03 TC 2

III A191 Added Bulletin No. 2021-07 2021-03 TC 8

III A193 Added Bulletin No. 2021-07 2021-03 TC 8

III A220 Added Bulletin No. 2021-07 2021-03 TC 1

III A492 Revised Bulletin No. 2021-07 2021-01 TC 2

III A514 Revised Bulletin No. 2021-07 2021-03 TC 1

III B112 Revised Bulletin No. 2021-07 2021-01 TC 2

III B134 Revised Bulletin No. 2021-07 2021-01 TC 2

III B137 Revised Bulletin No. 2021-07 2021-03 TC 1

III B235 Revised Bulletin No. 2021-07 2021-01 TC 2

III B416 Revised Bulletin No. 2021-07 2021-03 TC 1

III C108 Revised Bulletin No. 2021-07 2021-03 TC 8

III C147 Revised Bulletin No. 2021-07 2021-03 TC 2

III C150 Revised Bulletin No. 2021-07 2021-03 TC 8

III C453 Revised Bulletin No. 2021-07 2021-03 TC 8

III C457 Revised Bulletin No. 2021-07 2021-03 TC 8

III D107 Revised Bulletin No. 2021-07 2021-03 TC 1

III D114 Revised Bulletin No. 2021-07 2021-01 TC 2

III D122 Revised Bulletin No. 2021-07 2021-01 TC 1

III D126 Revised Bulletin No. 2021-07 2021-01 TC 1

III D137 Added Bulletin No. 2021-07 2021-03 TC 8

III D506 Revised Bulletin No. 2021-07 2021-03 TC 8

III D622 Revised Bulletin No. 2021-07 2021-03 TC 1

III D624 Revised Bulletin No. 2021-07 2021-03 TC 8

III F304 Revised Bulletin No. 2021-07 2021-03 TC 8

III F336 Revised Bulletin No. 2021-07 2021-03 TC 2

III F396 Revised Bulletin No. 2021-07 2021-03 TC 8

III F342 Revised Bulletin No. 2021-07 2021-03 TC 2

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition ADR

IV None ADR

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV 113510 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 123500 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

Bulletin No. 2021-07

DRAFT 5 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 416512 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 416612 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 416712 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 422100 Revised Reimbursable Flag attribute domain value from "R" to "D/R" Bulletin No. 2021-07 2021-03 ATT TBL 1

IV 422512 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 439402 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 439501 Deleted Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 579000 Revised Federal/Non-Federal attribute domain value from "Z" to "G/Z", revised Trading 

Partner attribute domain value from "blank" to "###", revised Trading Partner Main 

attribute domain value from "blank" to "####" 

Bulletin No. 2021-07 2021-03 ATT TBL 22

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 7 Added USSGL's 123500 and 113510 Bulletin No. 2021-07 2021-03 BS 8

V 22.3 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "G" for 

USSGL account 299000; Revised Federal Non-Federal Code attribute domain values 

from "F/G" to "G" for USSGL account 299100; Revised Reporting Type Code attribute 

domain values from "E/F/U" to "E/U" for USSGL accounts 299000 and 299100

Bulletin No. 2021-07 2021-01 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

Bulletin No. 2021-07

DRAFT 6 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SCA

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 1071 Added USSGL Accounts 416512, 416612, 416712 and 422512; Added USSGL account 

422100 with Financing Account attribute domain value "D/G"; Deleted USSGL account 

439501; 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 

421200, 426200, 426300, 426400, 426500, 426700, 427100, 427500, 427600, 428300, 

428500 428600 428700 and 429000

Bulletin No. 2021-07 2021-03 SBR 1, 8

V 1290 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SBR 8

V 1690 Added USSGL account 439504 Bulletin No. 2021-07 2021-03 SBR 1

V 1890 Added USSGL account 422100 with Financing Account attribute domain value "D/G"; 

Added USSGL account 439402; Deleted USSGL account 439504; 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 421200, 426200, 426300, 426400, 426500, 426700, 427100, 

427500, 427600, 428500, 428600, 428700, and 429000

Bulletin No. 2021-07 2021-03 SBR 1, 8

V 4190 Added USSGL account 425400; 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 

421200, 426200, 426300, 426400, 426500, 426700, 427100, 427500, and 427600. 

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

425500. 

Bulletin No. 2021-07 2021-03 SBR 1

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

426300 and 426600

Bulletin No. 2021-07 2021-03 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 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1010 Added USSGL accounts 416612 and 416712; Revised Fund Type attribute domain value 

from "EG/ES" to "EG/ER/ES" for USSGL account 419000 with BEA Category Code 

attribute domain value "D"

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1, 8

Bulletin No. 2021-07

DRAFT 7 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1011 Added USSGL accounts 416612 and 416712; Revised Fund Type attribute domain value 

from "EG/ES" to "EG/ER/ES" for USSGL account 419000 with BEA Category Code 

attribute domain value "D"

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1, 8

V 1020 Deleted USSGL account 439800 with Begin/End attribute domain value "B" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 2

V 1020 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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, 428300, 428500, 428600, 428700 and 

429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1035 Deleted USSGL account 439501 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1043 Revised line title Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1044 (old) Revised line number from 1044 to 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1044 (new) Added USSGL account 422512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1060 Added USSGL account 416512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1070 Revised calculation line to include line 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1080 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 428300, 428500, 428600 and 428700

Bulletin No. 2021-07 2021-03 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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, 428300, 428500, 428600, 428700 and 

429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1103 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1176 Added footnote 2 to USSGL account 416000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 1203 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1276 Added footnote 2 to USSGL account 416000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, and 429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1701 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 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1702 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, and 429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1801 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1802 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1902 Added USSGL account 439504 with Authority Type Code attribute domain value "S"; 

Revised Authority Type Code attribute domain value from "C/P/S to "C/P" and BEA 

Category Code attribute domain value from "D/M" to "M" for USSGL account 439504 

with Reimbursable Flag attribute domain value "D/R"

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1

V 1910 Revised calculation line to include SF 133 line 1902 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1

V 1930 Revised calculation line to include Schedule P line 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1952 Deleted USSGL account 428700 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 2202 Deleted USSGL account 459000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2203 Revised Avail Time attribute domain value from "A" to "A/S" and added footnote 2 for 

USSGL account 459000

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

Bulletin No. 2021-07

DRAFT 8 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2302 Deleted USSGL account 469000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2303 Revised Avail Time attribute domain value from "A" to "A/S" for USSGL account 

469000

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2501 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2502 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 3060 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3061 Added USSGL account 422512; 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 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3070 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3071 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3072 Added line; Added USSGL account 422512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3090 Added USSGL account 422512; 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 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3200 Revise calculation line to include line 3072 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4030 Deleted USSGL account 425400 Bulletin No. 2021-07 2021-02 SF 133/Schedule P 2

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 accounts 421200, 427100, 427500, and 427600 

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

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 421200, 426200, 426300, 426400, and 

426500 

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4034 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 421200 and 426700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4050 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4051 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4052 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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, and 427600; Revised Debit/Credit attribute domain 

value from "D/C" to "D" for USSGL accounts 426300 and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 1, 4

V 4055 Revised line title Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Bulletin No. 2021-07

DRAFT 9 IRC Handouts 12 03 20
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4060 Revised calculation line to include Schedule P line 4052 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4120 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 421200, 427100, 427500, and 427600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4123 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 421200, 426200, 426300, 426400, and 

426500; Revised Debit/Credit attribute from "D/C" to "D" for USSGL accounts 426300 

and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

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 accounts 421200 and 426700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4140 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4141 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

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 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, and 427600; Revised Debit/Credit attribute domain 

value from "D/C" to "D" for USSGL accounts 426300 and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 1, 4

V 4150 Revised calculation line to include Schedule P line 4142 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5090 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 5092 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 5311 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D"; 

Added USSGL account 439402; 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 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5313 Added USSGL account 439402; 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 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5314 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D"; 

Added USSGL account 439402; 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 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5331 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5333 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5334 Added USSGL account 422100 with Reimbursable Flag attribute domain value "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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Bulletin No. 2021-07

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Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5341 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5343 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5344 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 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Footnote

V None SF 133/Schedule P

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI 7 Added USSGL's 123500 and 113510 Bulletin No. 2021-07 2021-03 RBS 8

VI 22.3 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "G" for 

USSGL account 299000; Revised Federal Non-Federal Code attribute domain values 

from "F/G" to "G" for USSGL account 299100; Revised Reporting Type Code attribute 

domain values from "E/F/U" to "E/U" for USSGL accounts 299000 and 299100

Bulletin No. 2021-07 2021-01 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 Line 8.6 Added USSGL account 579000 Bulletin No. 2021-07 2021-03 RSOCNP 22

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 17E Added fail exception for USSGL account 414120 Bulletin No. 2021-07 2021-01 VAL 8

Bulletin No. 2021-07

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Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 41 Added USSGL account 411910 Bulletin No. 2021-07 2021-01 VAL 8

VII 50 Added USSGL accounts 413415 and 439504 Bulletin No. 2021-07 2021-01 VAL 8

VII 70E Deleted pass exceptions for multiple TAS in Fund Family 020 5445 Bulletin No. 2021-07 2021-01 VAL 1

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

domain values "J", "L", and "N"

Bulletin No. 2021-07 2021-01

VAL

1

VII 99E Added pass exception for TAS 455 X 4110 with USSGL account 438200 Bulletin No. 2021-07 2021-01 VAL 1

VII 112 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2021-01 VAL 18

VII 113 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2021-01 VAL 18

VII 114 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 115 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 115E Added Bulletin No. 2021-07 2021-01 VAL 8

VII 116 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 116E Added Bulletin No. 2021-07 2021-01 VAL 8

VII 117 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 117E Added Bulletin No. 2021-07 2021-01 VAL 8

Edits

VII Edit Number

VII 4 Added USSGL accounts 411912, 413415, 425512, 436001, 439401, 439412, and 

439504

Bulletin No. 2021-07 2021-03 EDIT 8

VII 5 Adds USSGLs 113510 & 123500 to Edit Check No. 5 Bulletin No. 2021-07 2021-03 EDIT 8

VII 21 Added closing group 439401; Added USSGL account 413415 to closing group 413900; 

USSGL accounts 411910, 411912, 417400, and 425512 to closing group 420100; 

USSGL account 436001 to closing group 436000; USSGL account 439412 to closing 

group 439400; and USSGL account 439401 to closing group 439401.

Bulletin No. 2021-07 2021-01 EDIT 8

VII 22 Adds USSGLs 113510 & 123500 to Edit Check No. 22 Bulletin No. 2021-07 2021-03 EDIT 8

VII 23 Adds USSGLs 113510 & 123500 to Edit Check No. 23 Bulletin No. 2021-07 2021-03 EDIT 8

VII 37 Added USSGL account 417400; Revised description Bulletin No. 2021-07 2021-01 EDIT 8

VII 42 Added USSGL account 413415 Bulletin No. 2021-07 2021-01 EDIT 8

VII 43 Added lines 3.5, 3.5, 3.6, and 3.7 from the Reclassified Statement of Operations and 

Changes in Net Position

Bulletin No. 2021-07 2021-01 EDIT 17

VII 125 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 126 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 127 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 128 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 129 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 130 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 131 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 132 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 133 Added Bulletin No. 2021-07 2021-03 EDIT 21

Bulletin No. 2021-07

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Summary of Changes

Bulletin No. 2021-07

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 116-20.

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.

Bulletin No. 2021-07

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