U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2023-04

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A109 Revised Bulletin No. 2023-04 2023-06 TC 1

III A151 Added Bulletin No. 2023-04 2023-06 TC 1

III A162 Added Bulletin No. 2023-04 2023-06 TC 1

III A186 Revised Bulletin No. 2023-04 2023-06 TC 1

III A195 Revised Bulletin No. 2023-04 2023-06 TC 8

III C109 Revised Bulletin No. 2023-04 2023-06 TC 8

III C134 Revised Bulletin No. 2023-04 2023-06 TC 3

III C140 Revised Bulletin No. 2023-04 2023-06 TC 8

III C146 Revised Bulletin No. 2023-04 2023-06 TC 8

III C169 Added Bulletin No. 2023-04 2023-06 TC 9

III C171 Added Bulletin No. 2023-04 2023-06 TC 9

III C414 Revised Bulletin No. 2023-04 2023-06 TC 3

III F112 Revised Bulletin No. 2023-04 2023-06 TC 8

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

IV 417400 Revised Authority Type attribute domain value from "X" to "P/X" and TAS Status 

attribute domain value from "U" to "U/E"

Bulletin No. 2023-04 2023-03 ATT TBL 1

IV 439502 Revised Authority Type attribute domain value from "D/P/R/S" to "P/R/S" Bulletin No. 2023-04 2023-06 ATT TBL 1

IV 439730 Revised Reporting Type Code attribute domain value from "U" to "E/F/U" Bulletin No. 2023-04 2023-06 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V 15 Removed Line 15, "Investment in special purpose vehicles" Bulletin No. 2023-04 2023-06 BS 9

Footnote

Bulletin No. 2023-04

 1 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Net Cost:

V Line

V

Footnote

V

Statement of Changes in Net Position

V Line

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None

V

Statement of Budgetary Resources:

V Column

V None

V

Line

V 1071 Added USSGL account 417400 with TAS Status attribute domain value "E"; Added 

USSGL account 439400 with Debit/Credit attribute domain value "D" and Begin/End 

attribute domain value "B"; Added USSGL account 439700 with Debit/Credit attribute 

domain value "C"

Bulletin No. 2023-04 2023-03 SBR 1

V 1290 Added USSGL account 439400 with Debit/Credit attribute domain value "D"; Added 

USSGL account 439700 with Debit/Credit attribute domain value "C"

Bulletin No. 2023-04 2023-03 SBR 1

V 1290 Revised Authority Type attribute domain value from "D/P/R" to "P/R" for USSGL 

account 439502

Bulletin No. 2023-04 2023-06 SBR 1

V Footnote

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

Column

None SF 133/Schedule P

V

Line

V 1000 Added USSGL account 439400 with Debit/Credit attribute domain value "D"; Added 

USSGL account 439700 with TAS Status attribute domain value "E"; 

Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 1020 Added USSGL account 417400 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 1084 Added USSGL account 417400 Bulletin No. 2023-04 2023-04 SF 133/Schedule P 1

V 1101 Added USSGL account 439400 with Debit/Credit attribute domain value "D" Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 1154 Revised Authority Type attribute domain value from "D/P/R" to "P/R" for USSGL 

account 439502

Bulletin No. 2023-04 2023-06 SF 133/Schedule P 1

V 1235 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

Bulletin No. 2023-04

 2 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1254 Revised Authority Type attribute domain value from "D/P/R" to "P/R" for USSGL 

account 439502

Bulletin No. 2023-04 2023-06 SF 133/Schedule P 1

V 5096 Revised Debit Credit Line Sign for USSGL accounts 439700 and 439730 with PYA 

attribute domain value "B/P"

Bulletin No. 2023-04 2023-06 SF 133/Schedule P 1

V 5098 Revised Debit Credit Line Sign for USSGL accounts 415700 and 415730 Bulletin No. 2023-04 2023-06 SF 133/Schedule P 1

V 5311 Added USSGL account 439400 with Debit/Credit attribute domain value "D"; Added 

USSGL account 439700 with TAS Status attribute domain value "E"; 

Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 5313 Added USSGL account 439400 with Debit/Credit attribute domain value "D" Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 5314 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V Footnote

V 18 Added Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V 19 Added Bulletin No. 2023-04 2023-03 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 15 Removed Line 15, "Investment in special purpose vehicles" Bulletin No. 2023-04 2023-06 RBS 9

VI Footnote

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VII Validations and Edits 

VII Validations

Validation Number

VII 17E Revised fail exception Bulletin No. 2023-04 2023-02 VAL 6

VII 17E Revised fail exception Bulletin No. 2023-04 2023-03 VAL 6

VII 22E Added pass exceptions Bulletin No. 2023-04 2023-02 VAL 6

VII 44E Added pass exceptions Bulletin No. 2023-04 2023-02 VAL 6

VII 44E Added pass exceptions Bulletin No. 2023-04 2023-03 VAL 6

VII 69E Added pass exception Bulletin No. 2023-04 2023-02 VAL 6

VII 99E Added pass exceptions Bulletin No. 2023-04 2023-02 VAL 6

Bulletin No. 2023-04

 3 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 129E Added pass exceptions Bulletin No. 2023-04 2023-02 VAL 6

VII 130 Added Bulletin No. 2023-04 2023-02 VAL 1

VII 130E Added Bulletin No. 2023-04 2023-02 VAL 1

VII Edits

Edit Number

VII 4 Added USSGL account 403500 to left side of edit Bulletin No. 2023-04 2023-06 EDIT 1

VII 21 Added Authority Type Code "D" for USSGL account 419300 in Closing Group 420100 Bulletin No. 2023-04 2023-03 EDIT 1

VII 44 Deleted Line 15 "Investment in special purpose vehicles" from left side of edit Bulletin No. 2023-04 2023-06 EDIT 19

VII 67 Added USSGL account 413810; Revised Description Bulletin No. 2023-04 2023-03 EDIT 1

VII 161 Added TAS Status = Unexpired Bulletin No. 2023-04 2023-06 EDIT 1

VII 162 Added TAS Status = Unexpired Bulletin No. 2023-04 2023-06 EDIT 1

VII 193 Added Bulletin No. 2023-04 2023-03 EDIT 12

VII 194 Added Bulletin No. 2023-04 2023-03 EDIT 12

VII 195 Added Bulletin No. 2023-04 2023-06 EDIT 1

VII 196 Added Bulletin No. 2023-04 2023-06 EDIT 1

VII 197 Added Bulletin No. 2023-04 2023-03 EDIT 12

Bulletin No. 2023-04

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A109 Revised Bulletin No. 2023-04 2024-01 TC 1

III A151 Added Bulletin No. 2023-04 2024-01 TC 1

III A162 Added Bulletin No. 2023-04 2024-01 TC 1

III A186 Revised Bulletin No. 2023-04 2024-01 TC 1

III C169 Added Bulletin No. 2023-04 2024-01 TC 9

III C171 Added Bulletin No. 2023-04 2024-01 TC 9

III F112 Revised Bulletin No. 2023-04 2024-01 TC 8

III F333 Added Bulletin No. 2023-04 2024-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV 417400 Revised Authority Type attribute domain value from "X" to "P/X" and TAS Status 

attribute domain value from "U" to "U/E"

Bulletin No. 2023-04 2024-01 ATT TBL 1

IV 439502 Revised Authority Type attribute domain value from "D/P/R/S" to "P/R/S" Bulletin No. 2023-04 2024-01 ATT TBL 1

IV 439730 Revised Reporting Type Code attribute domain value from "U" to "E/F/U" Bulletin No. 2023-04 2024-01 ATT TBL 1

Bulletin No. 2023-04

 4 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 593300 Revised Fed/Nonfed Indicator from blank to "N" Bulletin No. 2023-04 2024-01 ATT TBL 2

IV 671300 Revised Fed/Nonfed Indicator from blank to "N" Bulletin No. 2023-04 2024-01 ATT TBL 2

USSGL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V Line

V 14 Revised Line 14 to remove the word "net" from the title Bulletin No. 2023-04 2024-01 BS 9

V 14 Revised Line 14 to now be Line 15 Bulletin No. 2023-04 2024-01 BS 9

V 15 Removed Line 15, "Investment in special purpose vehicles" Bulletin No. 2023-04 2023-06 BS 9

16 Revised Line 16 to now be Line 14 Bulletin No. 2023-04 2024-01 BS 9

V 30 Revised Line 30 Name to "Federal Employee Salary, Leave, and Benefits Payable (Note 

15)"

Bulletin No. 2023-04 2024-01 BS 9

V 30 Added USSGL 221000 to Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 219100 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 221500 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 221600 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 221800 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 261000 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 262000 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 263000 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 265000 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 30 Removed USSGL 269000 from Line 30 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added Line 31, "Veterans, Pensions, and Post Employment-Related Benefits (Note 15)" Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 219100 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 221500 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 221600 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 221800 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 261000 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 262000 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 263000 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 265000 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 31 Added USSGL 269000 to Line 31 Bulletin No. 2023-04 2024-01 BS 9

V 38 Removed USSGL 221000 from Line 37 Bulletin No. 2023-04 2024-01 BS 9

V Footnote

V Statement of Net Cost:

Column

V

V Line

Bulletin No. 2023-04

 5 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

None

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL account 417400 with TAS Status attribute domain value "E"; Added 

USSGL account 439700 with TAS Status attribute domain value "E"

Bulletin No. 2023-04 2024-01 SBR 1

V 1290 Added USSGL account 439700 with Debit/Credit attribute domain value "C"; Revised 

Authority Type Code attribute domain value from "D/P/R" to "P/R" for USSGL account 

439502

Bulletin No. 2023-04 2024-01 SBR 1

Footnote

None SBR

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

Column

None SF 133/Schedule P

Line

V 1000 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 1020 Added USSGL account 417400 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 1084 Added USGL account 417400 Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 1154 Revised Authority Type attribue domain value from "D/P/R" to "P/R" for USSGL 

account 439502

Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 1235 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 1254 Revised Authority Type attribue domain value from "D/P/R" to "P/R" for USSGL 

account 439502

Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 5096 Revised Debit Credit Line Sign for USSGL accounts 439700 and 439730 with PYA 

attribute domain value "B/P"

Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 5098 Revised Debit Credit Line Sign for USSGL accounts 415700 and 415730 Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 5311 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 5314 Added USSGL account 439700 with TAS Status attribute domain value "E" Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V Footnote

Bulletin No. 2023-04

 6 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 18 Added Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

V 19 Added Bulletin No. 2023-04 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 14 Revised Line 14 to remove the word "net" from the title Bulletin No. 2023-04 2024-01 RBS 9

VI 14 Revised Line 14 to now be Line 15 Bulletin No. 2023-04 2024-01 RBS 9

VI 15 Removed Line 15, "Investment in special purpose vehicles" Bulletin No. 2023-04 2023-06 RBS 9

VI 16 Revised Line 16 to now be Line 14 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Revised Line 30 Name to "Federal Employee Salary, Leave, and Benefits Payable (Note 

15)"

Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Added USSGL 221000 to Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 219100 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 221500 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 221600 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 221800 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 261000 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 262000 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 263000 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 265000 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 30 Removed USSGL 269000 from Line 30 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added Line 31, "Veterans, Pensions, and Post Employment-Related Benefits (Note 15)" Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 219100 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 221500 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 221600 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 221800 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 261000 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 262000 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 263000 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 265000 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 31 Added USSGL 269000 to Line 31 Bulletin No. 2023-04 2024-01 RBS 9

VI 38 Removed USSGL 221000 from Line 37 Bulletin No. 2023-04 2024-01 RBS 9

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Footnote

VI None RSNC

Bulletin No. 2023-04

 7 March 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 17E Revised fail exception Bulletin No. 2023-04 2024-01 VAL 6

VII 22E Added pass exceptions Bulletin No. 2023-04 2024-01 VAL 6

VII 44E Added pass exceptions Bulletin No. 2023-04 2024-01 VAL 6

VII 99E Added pass exceptions Bulletin No. 2023-04 2024-01 VAL 6

VII 130 Added Bulletin No. 2023-04 2024-01 VAL 1

VII 130E Added Bulletin No. 2023-04 2024-01 VAL 1

VII Edits

Edit Number

VII 2 Added Line 1047 and Line 1068 to left side of edit Bulletin No. 2023-04 2024-01 EDIT 1

VII 4 Added USSGL account 403500 to left side of edit

Added USSGL account 480110 to right side of edit

Bulletin No. 2023-04 2024-01 EDIT 1

VII 17 Added USSGL account 480110 to left side of edit Bulletin No. 2023-04 2024-01 EDIT 1

VII 21 Added Authority Type Code "D" for USSGL account 419300 in Closing Group 420100 Bulletin No. 2023-04 2024-01 EDIT 1

VII 44 Deleted Line 15 "Investment in special purpose vehicles" from left side of edit Bulletin No. 2023-04 2024-01 EDIT 19

VII 67 Added USSGL account 413810; Revised Description Bulletin No. 2023-04 2024-01 EDIT 1

VII 74 Added SF133 Line 1047 to left side of edit Bulletin No. 2023-04 2024-01 EDIT 1

VII 161 Added TAS Status = Unexpired, Added USSGL account 480110 to the left side of edit Bulletin No. 2023-04 2024-01 EDIT 1

VII 162 Added TAS Status = Unexpired Bulletin No. 2023-04 2024-01 EDIT 1

VII 193 Added Bulletin No. 2023-04 2024-01 EDIT 12

VII 194 Added Bulletin No. 2023-04 2024-01 EDIT 12

VII 195 Added Bulletin No. 2023-04 2024-01 EDIT 1

VII 196 Added Bulletin No. 2023-04 2024-01 EDIT 1

VII 197 Added Bulletin No. 2023-04 2024-01 EDIT 12

Bulletin No. 2023-04

 8 March 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-04

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 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

11 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

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

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

14 Updates required to provide clarification to agencies.

15 Change is related to GTAS code changes or enhancements.

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

Bulletin No. 2023-04

 10

March 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-04

17 Change is needed to account for the extension of a requirement deadline.

18 Change is needed because BETC is no longer active.

19 Change is needed because Reclassified Balance Sheet Line is no longer active.

Bulletin No. 2023-04

 11

March 2023