U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

Bulletin No. 2024-03Part 1 Fiscal 2024

I USSGL Chart of Accounts:I 195000 Category modified from "Other Assets" to "Property, Plant & Equipment" Bulletin No. 2024-03 2024-06 I 195900 Category modified from "Other Assets" to "Property, Plant & Equipment" Bulletin No. 2024-03 2024-06 I 233000 Category modified from "Other Liabilities" to "Unearned Revenue" Bulletin No. 2024-03 2024-06 I 214010 Category modified from "Other Liabilities" to "Accrued Liabilities - Other" Bulletin No. 2024-03 2024-06 I 220500 Category modified from "Accrued Liabilities - Other" to "Unearned Revenue" Bulletin No. 2024-03 2024-06 I 221100 Category modified from "Acrued Liabilities - Payroll and Benefits" to "Other Liabilities" Bulletin No. 2024-03 2024-06 I 222500 Category modified from "Acrued Liabilities - Payroll and Benefits" to "Accrued 

Liabilities - Other"

Bulletin No. 2024-03 2024-06 

II USSGL Accounts and Definitions:II 182000 Revised Bulletin No. 2024-03 2024-06 II 193000 Revised Bulletin No. 2024-03 2024-06 II 195000 Revised Bulletin No. 2024-03 2024-06 II 411910 Revised Bulletin No. 2024-03 2024-06 III USSGL Account Transactions:III A176 Revised Bulletin No. 2024-03 2024-06 III A532 Revised Bulletin No. 2024-03 2024-06 III A534 Revised Bulletin No. 2024-03 2024-06 III D540 Revised Bulletin No. 2024-03 2024-06 III D542 Revised Bulletin No. 2024-03 2024-06 III D610 Revised Bulletin No. 2024-03 2024-06 III E602 Revised Bulletin No. 2024-03 2024-06 IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

None

IV USSGL Proprietary and Budgetary Account Attribute Table:IV Attribute

NoneUSSGL

IV 193000 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2024-06 IV 193900 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2024-06 IV 293000 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2024-06 

Bulletin No. 2024-03

 1 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

IV 293010 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2024-06 IV 428700 Revised Reimbursable Flag from "D" to "D/R" Bulletin No. 2024-03 2024-06 IV 593900 Revised Custodial Noncustodial Indicator attribute from "A/S" to blank Bulletin No. 2024-03 2024-06 IV 593900 Revised Exchange Nonexchange Code from "T/X" to "X" Bulletin No. 2024-03 2024-06 

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:V LineV 30 Revised Line 30 name to "Pensions, other post employment, and veterans benefits 

payable* (Note 15)"

Bulletin No. 2024-03 2024-06 

Footnote

10 Added Footnote 10 (Was mistakenly cut from last published version) Bulletin No. 2024-03 2024-06 Statement of Net Cost:

V Line

V 2 Add USSGL account 571400 Bulletin No. 2024-03 2024-06 V 2 Add USSGL account 599900 Bulletin No. 2024-03 2024-06 V

Footnote

VV

Statement of Changes in Net Position

V Line

FootnoteStatement of Custodial Activity: 

V Line

NoneFootnote

V NoneV 

Statement of Budgetary Resources:

V ColumnV NoneV

Line

VVVVVV Footnote

Bulletin No. 2024-03

 2 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

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

Column

NoneLine

V NoneV 1000 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 1020 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 1701 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 3060 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 3061 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 3070 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 3090 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 4050 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5312 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5313 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5332 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5333 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5342 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V 5343 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2024-06 V FootnoteV USSGL Crosswalks to Reclassified Statements: VI Reclassified Statement of Net Cost:

Line

IV NoneVIVI Footnote

None

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI FootnoteVII Validations and Edits VII Validations

Validation Number

VII 22E Added pass exceptions for (GSA and USIDFC) Bulletin No. 2024-03 2024-02 

VII 44E Added pass exceptions (HHS) Bulletin No. 2024-03 2024-02 VII 46E Deleted pass exceptions (DoD) Bulletin No. 2024-03 2024-04 VII 70E Added pass exception (Treasury) Bulletin No. 2024-03 2024-04 VII 99E Added pass exceptions (EPA) Bulletin No. 2024-03 2024-02 VII 99E Added pass exceptions (HHS) Bulletin No. 2024-03 2024-03 

Bulletin No. 2024-03

 3 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 129E Added pass exceptions (DoE) Bulletin No. 2024-03 2024-02 

VII 132E Added pass exceptions (DoL and NSF) Bulletin No. 2024-03 2024-02 VIIVII Edits

Edit Number

VII 21 Added Authority Type Code "P" to USSGL account 413810 in Closing Group 420100 Bulletin No. 2024-03 2024-02 

VII 216 Revised description Bulletin No. 2024-03 2024-04 

VII 218 Added Prior Year Adjustment attribute with Domain Value "X" Bulletin No. 2024-03 2024-04 

VII 221 Added for Disaster Emergency Fund Code "AAE" Bulletin No. 2024-03 2024-02 

Bulletin No. 2024-03Part 2 Fiscal 2025

I USSGL Chart of Accounts:I 195000 Category modified from "Other Assets" to "Property, Plant & Equipment" Bulletin No. 2024-03 2025-01 I 195900 Category modified from "Other Assets" to "Property, Plant & Equipment" Bulletin No. 2024-03 2025-01 I 233000 Category modified from "Other Liabilities" to "Unearned Revenue" Bulletin No. 2024-03 2025-01 I 214010 Category modified from "Other Liabilities" to "Accrued Liabilities - Other" Bulletin No. 2024-03 2025-01 I 220500 Category modified from "Accrued Liabilities - Other" to "Unearned Revenue" Bulletin No. 2024-03 2025-01 I 221100 Category modified from "Acrued Liabilities - Payroll and Benefits" to "Other Liabilities" Bulletin No. 2024-03 2025-01 I 222500 Category modified from "Acrued Liabilities - Payroll and Benefits" to "Accrued 

Liabilities - Other"

Bulletin No. 2024-03 2025-01 

II USSGL Accounts and Definitions:II 182000 Revised Bulletin No. 2024-03 2025-01 II 193000 Revised Bulletin No. 2024-03 2025-01 II 195000 Revised Bulletin No. 2024-03 2025-01 II 411910 Revised Bulletin No. 2024-03 2025-01 III USSGL Account Transactions:III A176 Revised Bulletin No. 2024-03 2025-01 III A532 Revised Bulletin No. 2024-03 2025-01 III A534 Revised Bulletin No. 2024-03 2025-01 III D540 Revised Bulletin No. 2024-03 2025-01 III D542 Revised Bulletin No. 2024-03 2025-01 III D610 Revised Bulletin No. 2024-03 2025-01 III E602 Revised Bulletin No. 2024-03 2025-01 

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Bulletin No. 2024-03

 4 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

 DefinitionIV NoneIV USSGL Proprietary and Budgetary Account Attribute Table: AttributeIV None

USSGL

IV 193000 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2025-01 IV 193900 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2025-01 IV 293000 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2025-01 IV 293010 Revised TAS Status Code from "U/E" to "U/E/C" Bulletin No. 2024-03 2025-01 IV 428700 Revised Reimbursable Flag from "D" to "D/R" Bulletin No. 2024-03 2025-01 IV 593900 Revised Custodial Noncustodial Indicator attribute from "A/S" to blank Bulletin No. 2024-03 2025-01 IV 593900 Revised Exchange Nonexchange Code from "T/X" to "X" Bulletin No. 2024-03 2025-01 V USSGL Crosswalks to Standard External Reports:

Balance Sheet:Column

VV Line

30 Revised Line 30 name to "Pensions, other post employment, and veterans benefits 

payable* (Note 15)"

Bulletin No. 2024-03 2025-01 

V Footnote

10 Added Footnote 10 (Was mistakenly cut from last published version) Bulletin No. 2024-03 2025-01 

V Statement of Net Cost:

ColumnNone

V Line

V 2 Add USSGL account 571400 Bulletin No. 2024-03 2025-01 V 2 Add USSGL account 599900 Bulletin No. 2024-03 2025-01 V Footnote

None

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

None

Bulletin No. 2024-03

 5 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V Footnote

None

V Statement of Budgetary Resources:

Column

None

VV Line

VV

Footnote

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

Column

NoneLine

V NoneV 1000 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 1020 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 1701 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 3060 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 3061 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 3070 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 3090 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 4050 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5312 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5313 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5332 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5333 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5342 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V 5343 Added USSGL account 428700 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-03 2025-01 V FootnoteVV

USSGL Crosswalks to Reclassified Statements: Reclassified Statement of Net Cost:

VI ColumnVI None 

Bulletin No. 2024-03

 6 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VI Line

NoneFootnote

VI None VI Reclassified Statement of Operations and Changes in Net Position

Column

VI 

VIVI Line

VI Footnote

VI VIVII Validations and Edits VII Validations

Validation Number

VII 44E Added pass exceptions (HHS) Bulletin No. 2024-03 2025-02 

VII 46E Deleted pass exceptions (DoD) Bulletin No. 2024-03 2025-02 VII 70E Added pass exception (Treasury) Bulletin No. 2024-03 2025-02 VII 99E Added pass exception (EPA) Bulletin No. 2024-03 2025-02 VII 132E Added pass exceptions (DoL and NSF) Bulletin No. 2024-03 2025-02 VII Edits

Edit Number

VII 21 Added Authority Type Code "P" to USSGL account 413810 in Closing Group 420100 Bulletin No. 2024-03 2025-02 VII 125 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 126 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 127 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 128 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 129 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 130 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 131 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 132 Revised to be fatal Bulletin No. 2024-03 2025-02 VII 216 Revised description Bulletin No. 2024-03 2025-02 VII 218 Added Prior Year Adjustment attribute with Domain Value "X" Bulletin No. 2024-03 2025-02 VII 221 Added for Disaster Emergency Fund Code "AAE" Bulletin No. 2024-03 2025-02 

Bulletin No. 2024-03

 7 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2024-03

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 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding11 Updates required to provide clarification to agencies.

12 Change is related to GTAS code changes or enhancements.13 Change needed as a result of the new Non-Expenditure Transfer Scenario being develped.14 Annual change for new Fiscal Year

15 Change required because OMB/Treasury deemed edit ready to be fatal.

Bulletin No. 2024-03

 8