**Bulletin No. 2017-06**

# To: Heads of Government Departments, Agencies, and Others Concerned

# 

**Subject:  U.S. Standard General Ledger (USSGL) - A Treasury Financial Manual (TFM) Supplement**

1. **Purpose-This USSGL bulletin revises the****USSGL****and replaces all previous amendments.**

2. **Rescission**

Bulletin No. 2017-06 rescinds the following publications:

· Bulletin No. 2016-05 (June 2016)

· Bulletin No. 2016-07 (August 2016)

· Bulletin No. 2017-01 (December 2016)

· Bulletin No. 2017-04 (March 2017)

3. **Explanation of Updates**

Bulletin No. 2017-06 USSGL includes two parts:                       

· Part 1 Fiscal Year (FY) 2017, replaces USSGL Part 1 FY 2016 reporting

· Part 2 FY 2018, replaces USSGL Part 2 FY 2017 reporting

4. **Overall Changes to the USSGL**

· Part 1 FY 2017-Revised

· Part 2 FY 2018-Revised

· Summary of Changes –The Summary of Changes identifies specific changes made to the 

USSGL. The summary heading "Consolidated" refers to all changes to date for FY 2017 and 

FY 2018.

# 5. Changes by Part/Section

**Part 1–FY 2017 Reporting includes Sections I through VII:**

**Section I: Chart of Accounts–**This section includes USSGL accounts required for FY 2017 reporting. Accounts added or revised are in bold typeface.

**Section II: Accounts and Definitions–**This section includes USSGL accounts required for FY 2017 

  reporting.

**Section III: Account Transactions–**This section provides transactions for USSGL accounts required for FY 2017 reporting.

**Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account**

**Reporting–**This section describes USSGL account attributes. It also displays the USSGL account attributes used with each USSGL account for FY 2017 reporting.

**Section V: Crosswalks to Standard External Reports for FY 2017 GTAS Reporting–**This section provides FY 2017 reporting requirements for USSGL accounts that crosswalk to the following reports:

OMB Form and Content:

· Balance Sheet 

· Statement of Net Cost

· Statement of Changes in Net Position

· Statement of Custodial Activity

· Statement of Budgetary Resources

· SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Program 

and Financing Schedule

**Section VI: Crosswalks to Reclassified Statements for FY 2017 Reporting–**This section includes crosswalks for use in FY 2017 reporting.

· Reclassified Balance Sheet 

· Reclassified Statement of Net Cost

· Reclassified Statement of Operations and Changes in Net Position

**Section VII**: **GTAS Validations and Edits for FY 2017 Reporting–**This section includes required Validations and Edits for use in FY 2017 reporting.

**Part 2–FY 2018 Reporting includes Sections I through VII:**

**Section I: Chart of Accounts–**This section includes USSGL accounts required for FY 2018 

reporting. Accounts added or revised are in bold typeface.

**Section II: Accounts and Definitions–**This section includes USSGL accounts required for FY 2018 reporting.

**Section III: Account Transactions–**This section provides transactions for USSGL accounts required for FY 2018 reporting.

**Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account**

**Reporting–**This section describes USSGL account attributes. It also displays the USSGL account attributes used with each USSGL account for FY 2018 reporting.

**Section V: Crosswalks to Standard External Reports for FY 2018 GTAS Reporting–**This section provides FY 2018 reporting requirements for USSGL accounts that crosswalk to the following reports:

OMB Form and Content:

· Balance Sheet 

· Statement of Net Cost

· Statement of Changes in Net Position

· Statement of Custodial Activity

· Statement of Budgetary Resources

· SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Program 

and Financing Schedule

**Section VI: Crosswalks to Reclassified Statements for FY 2018 Reporting–**This section includes crosswalks for use in FY 2018 reporting.

· Reclassified Balance Sheet 

· Reclassified Statement of Net Cost

· Reclassified Statement of Operations and Changes in Net Position

**Section VII**: **GTAS Validations and Edits for FY 2018 Reporting–**This section includes required Validations and Edits for use in FY 2018 reporting.

# 6. Effective Date

· Part 1, requirements for FY 2017, are effectively immediately

· Part 2, requirements for FY 2018, are effective October 1, 2017

# 7. References 

· Memorandum for all CFOs, Deputy CFOs, and CIOs “ **Treasury’s Bureau of the Fiscal**

**Service-Annual Service Updates and Timelines**,” dated April 10, 2017

· TFM **Volume I, Part 2, Chapter 4700**, “Agency Reporting Requirements for the Financial 

Report of the United States Government,” dated May 2017

· OMB Circular No. A-11, Preparation, Submission and Execution of the Budget - Revised

       (7/1/2016)

· OMB Circular No. A-136, Financial Reporting Requirements  - Revised (10/7/2016)

# 

8. **Inquiries**

Direct questions concerning this bulletin to your agency's **USSGL Board representative**or

Treasury's **USSGL Advisory Division****:**

U.S. Standard General Ledger Advisory Division 

Fiscal Accounting

Bureau of the Fiscal Service 

PO Box 1328

Parkersburg, WV 26106-1328

Telephone: 202-874-7418

Date: June 1, 2017

Page 1 of 3

# image1.png