Bulletin No. 2018-05

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 Bulletin revises the USSGL and replaces all previous amendments.

2. Rescission

Bulletin No. 2018-05 rescinds the following publications:

Bulletin No. 2017-06 (June 2017)

Bulletin No. 2017-07 (August 2017)

Bulletin No. 2017-16 (December 2017)

Bulletin No. 2018-04 (March 2018)

3. Explanation of Updates

Bulletin No. 2018-05 USSGL includes two parts:

Part 1 Fiscal Year (FY) 2018, replaces USSGL Part 1 FY 2017 reporting.

Part 2 FY 2019, replaces USSGL Part 2 FY 2018 reporting.

4. Overall Changes to the USSGL

Part 1 FY 2018—Revised

Part 2 FY 2019—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 2018 and

FY 2019.

5. Changes by Part/Section

Part 1—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

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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 Budget 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.

Part 2—FY 2019 Reporting includes Sections I through VII:

Section I: Chart of Accounts—This section includes USSGL accounts required for FY 2019

reporting. Accounts added or revised are in bold typeface.

Section II: Accounts and Definitions—This section includes USSGL accounts required for FY 2019

reporting.

Section III: Account Transactions—This section provides transactions for USSGL accounts required for

FY 2019 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 2019 reporting.

Section V: Crosswalks to Standard External Reports for FY 2019 GTAS Reporting—This section

provides FY 2019 reporting requirements for USSGL accounts that crosswalk to the following reports:

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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 Budget Program

and Financing Schedule 

Section VI: Crosswalks to Reclassified Statements for FY 2019 Reporting—This section includes

crosswalks for use in FY 2019 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 2019 Reporting—This section includes required

Validations and Edits for use in FY 2019 reporting. 

6. Effective Date

Part 1 requirements for FY 2018 are effectively immediately

Part 2 requirements for FY 2019 are effective October 1, 2018

7. References

TFM Volume I, Part 2, Chapter 4700, "Agency Reporting Requirements for the Financial

Report of the United States Government," dated May 2018.

OMB Circular No. A-11, Revised Transmittal Memorandum No. 91, dated August 1, 2017.

OMB Circular No. A-11, "Preparation, Submission, and Execution of the Budget," dated August

1, 2017 (Revised August 2017).

OMB Circular No. A-136 Revised, "Financial Reporting Requirements" (Form and Content),

dated August 15, 2017.

8. Inquiries

Direct questions concerning this Bulletin to your agency's USSGL Board representative or:

Jaime M. Saling

Director, Financial Reports and Advisory Division

Fiscal Accounting

Bureau of the Fiscal Service

PO Box 1328

Parkersburg, WV 26106-1328

Telephone: 304-480-6485

Fax: 304-480-5176

Date: June 6, 2018

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