U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2023-11

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A123 Revised Bulletin No. 2023-11 2023-12 TC 1

III A127 Revised Bulletin No. 2023-11 2023-12 TC 1

III A129 Revised Bulletin No. 2023-11 2023-12 TC 1

III A172 Revised Bulletin No. 2023-11 2023-12 TC 1

III A403 Added Bulletin No. 2023-11 2023-12 TC 1

III A416 Revised Bulletin No. 2023-11 2023-12 TC 1

III A532 Revised Bulletin No. 2023-11 2023-12 TC 1

III A709 Added Bulletin No. 2023-11 2023-12 TC 1

III C457 Revised Bulletin No. 2023-11 2023-12 TC 1

III C606 Revised Bulletin No. 2023-11 2023-12 TC 1

III C608 Revised Bulletin No. 2023-11 2023-12 TC 1

III F311 Added Bulletin No. 2023-11 2023-12 TC 1

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 413415 Revised Debit/Credit attribute domain value from "C" to "D/C" and PYA attribute 

domain value from "X" to "P/X"

Bulletin No. 2023-011 2023-12 ATT TBL 1

IV 417500 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2023-011 2023-12 ATT TBL 1

IV 423100 Revised Year of BA attribute domain value from blank to "BAL/NEW" Bulletin No. 2023-011 2023-12 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

Footnote

Statement of Net Cost:

V Line

V

Footnote

V

Bulletin No. 2023-11

 1 September 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 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 413415 with Footnote 3 Bulletin No. 2023-11 2023-12 SBR 1

V 1290 Added USSGL account 439504; Added USSGL account 417500 with Authority Type 

attibute domain value "D"

Bulletin No. 2023-11 2023-12 SBR 1

V 1690 Added USSGL account 439504 Bulletin No. 2023-11 2023-12 SBR 1

V 1890 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SBR 8

V 1890 Revised Authority Type attribute domain value from" C/P/S" to "S" and Fund Type 

attribute domain value from "ER/ES/ET" to "ER" for USSGL account 439504

Bulletin No. 2023-11 2023-12 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

Line

V 1010 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1011 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1020 Added USSGL account 413415 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1172 Added USSGL account 417500 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1173 Added USSGL account 417500 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1710 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1711 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1810 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 1811 Added USSGL account 423100 Bulletin No. 2023-11 2023-12 SF133/Schedule P 1

V 5050 Added USSGL accounts 413600, 413700, 413900, 415300, 438400 and 439700; 

Revised line title from "Unobligated balance, SOY: Contract authority" to "Contract 

authority, SOY"

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

Bulletin No. 2023-11

 2 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5051 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 415300, 438200, 438400, 439200, 439300 and 439700; Revised line 

title from "Unobligated balance, EOY: Contract authority" to "Adjustment to contract 

authority brought forward, Oct 1 (+ or -)"

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V 5052 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 413900, 415300, 415700, 438200, 438400, 439200, 439300 and 

Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V 5053 Deleted Bulletin No. 2023-11 2023-12 SF133/Schedule P 4

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

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 46 Revised description Bulletin No. 2023-11 2023-12 VAL 1

VII 46E Revised description Bulletin No. 2023-11 2023-12 VAL 1

VII 70E Added pass exception for TAS 015 X 5608 Bulletin No. 2023-11 2023-10 VAL 6

VII 76 Added USSGL account 439190 Bulletin No. 2023-11 2023-10 VAL 2

VII Edits

Edit Number

VII 4 Deleted USSGL account 412250 Bulletin No. 2023-11 2023-09 EDIT 2

VII 21 Added USSGL account 439190 to Closing Group 420190 Bulletin No. 2023-11 2023-12 EDIT 2

VII 24 Added USSGL account 439190 Bulletin No. 2023-11 2023-09 EDIT 2

Bulletin No. 2023-11

Part 2 Fiscal 2024

Bulletin No. 2023-11

 3 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I USSGL Chart of Accounts:

I 432000 Revised Bulletin No. 2023-11 2024-01 COA 8

I 432100 Added Bulletin No. 2023-11 2024-01 COA 8

I 433000 Added Bulletin No. 2023-11 2024-01 COA 8

II USSGL Accounts and Definitions:

II 432000 Revised Bulletin No. 2023-11 2024-01 DEF 1

II 432100 Added Bulletin No. 2023-11 2024-01 DEF 1

II 433000 Added Bulletin No. 2023-11 2024-01 DEF 1

II 449000 Revised Bulletin No. 2023-11 2024-01 DEF 20

II 480100 Revised Bulletin No. 2023-11 2024-01 DEF 1

II 490100 Revised

III USSGL Account Transactions:

III A123 Revised Bulletin No. 2023-11 2024-01 TC 1

III A127 Revised Bulletin No. 2023-11 2024-01 TC 1

III A129 Revised Bulletin No. 2023-11 2024-01 TC 1

III A172 Revised Bulletin No. 2023-11 2024-01 TC 1

III A201 Revised Bulletin No. 2023-11 2024-01 TC 2

III A205 Added Bulletin No. 2023-11 2024-01 TC 8

III A403 Added Bulletin No. 2023-11 2024-01 TC 1

III A416 Revised Bulletin No. 2023-11 2024-01 TC 1

III A464 Revised Bulletin No. 2023-11 2024-01 TC 20

III A470 Revised Bulletin No. 2023-11 2024-01 TC 20

III A472 Revised Bulletin No. 2023-11 2024-01 TC 20

III A474 Revised Bulletin No. 2023-11 2024-01 TC 20

III A476 Revised Bulletin No. 2023-11 2024-01 TC 20

III A516 Revised Bulletin No. 2023-11 2024-01 TC 1

III A520 Revised Bulletin No. 2023-11 2024-01 TC 1

III A532 Revised Bulletin No. 2023-11 2024-01 TC 1

III A709 Added Bulletin No. 2023-11 2024-01 TC 1

III B107 Revised Bulletin No. 2023-11 2024-01 TC 7

III B110 Revised Bulletin No. 2023-11 2024-01 TC 7

III B402 Revised Bulletin No. 2023-11 2024-01 TC 7

III B437 Added Bulletin No. 2023-11 2024-01 TC 7

III C109 Revised Bulletin No. 2023-11 2024-01 TC 7

III C129 Added Bulletin No. 2023-11 2024-01 TC 7

III C134 Revised Bulletin No. 2023-11 2024-01 TC 7

III C420 Revised Bulletin No. 2023-11 2024-01 TC 7

III C457 Revised Bulletin No. 2023-11 2024-01 TC 1

III C460 Added Bulletin No. 2023-11 2024-01 TC 7

III C606 Revised Bulletin No. 2023-11 2024-01 TC 1

III C608 Revised Bulletin No. 2023-11 2024-01 TC 1

III C613 Revised Bulletin No. 2023-11 2024-01 TC 7

III D140 Revised Bulletin No. 2023-11 2024-01 TC 8

Bulletin No. 2023-11

 4 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III D142 Revised Bulletin No. 2023-11 2024-01 TC 8

III D402 Revised Bulletin No. 2023-11 2024-01 TC 14

III D583 Added Bulletin No. 2023-11 2024-01 TC 7

III E127 Added Bulletin No. 2023-11 2024-01 TC 7

III F155 Added Bulletin No. 2023-11 2024-01 TC 8

III F311 Added Bulletin No. 2023-11 2024-01 TC 1

III F335 Added Bulletin No. 2023-11 2024-01 TC 8

III F336 Added Bulletin No. 2023-11 2024-01 TC 7

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

USSGL

IV 413415 Revised Debit/Credit attribute domain value from "C" to "D/C" and PYA attribute 

domain value from "X" to "P/X"

Bulletin No. 2023-011 2024-01 ATT TBL 1

IV 417500 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2023-011 2024-01 ATT TBL 1

IV 423100 Revised Year of BA attribute domain value from blank to "BAL/NEW" Bulletin No. 2023-11 2024-01 ATT TBL 1

IV 432000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"ET"

Bulletin No. 2023-11 2024-01 ATT TBL 8

IV 432100 Added Bulletin No. 2023-11 2024-01 ATT TBL 8

IV 433000 Added Bulletin No. 2023-11 2024-01 ATT TBL 8

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None

V Line

V Footnote

V Statement of Net Cost:

Column

V

V Line

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

Bulletin No. 2023-11

 5 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

None

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL account 413415 with Footnote 3; Added USSGL accounts 432100 and 

433000; Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL 

accounts 413900, 422500 and 487200 without Footnote 3; Revised Fund Type attribute 

domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 

432000.

Bulletin No. 2023-11 2024-01 SBR 1

V 1290 Added USSGL account 417500 with Authority Type attribute domain value "D"; Added 

USSGL account 439504; Revised Debit/Credit attribute domain value from "D/C" to 

"C" for USSGL account 412900

Bulletin No. 2023-11 2024-01 SBR 1

V 1490 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SBR 1

V 1690 Added USSGL account 439504 Bulletin No. 2023-11 2024-01 SBR 1

V 1890 Added USSGL account 423100: Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL account 422500; Revised Authority Type attribute domain 

value from "C/P/S" to "S" and the Fund Type attribute domain value from "ER/ES/ET" 

to "ER" for USSGL account 439504

Bulletin No. 2023-11 2024-01 SBR 1

V 2204 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SBR 1

V 4190 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SBR 1

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

487200

Bulletin No. 2023-11 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 433000, Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1010 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1011 Revised Year of BA attribute domain value from blank to "BAL" for USSGL account 

423100

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 6 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1020 Added USSGL accounts 413415, 432100, and 433000: Revised Fund Type attribute 

domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1026 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1039 Added USSGL account 433000 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1080 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1084 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1086 Added USSGL account 432100; Revised Fund Type attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/TR" to "ET" for USSGL account 432000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1089 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

487200

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1101 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1172 Added USSGL account 417500 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1173 Added USSGL account 417500 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1200 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1201 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1203 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1422 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

412900

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1701 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1710 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1711 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1801 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1810 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1811 Added USSGL account 423100 Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1940 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1941 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

 

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 1951 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

 

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 7 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1952 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2201 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2202 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 2501 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3060 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3070 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 3071 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4030 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4050 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4051 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4052 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4053 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4054 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4120 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4123 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4140 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4141 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4142 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4143 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 4144 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5050 Added USSGL accounts 413600, 413700, 413900, 415300, 438400 and 439700; 

 

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5051 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 415300, 438200, 438400, 439200, 439300 and 439700; Revised line 

title from "Unobligated balance, EOY: Contract authority" to "Adjustment to contract 

authority brought forward, Oct 1 (+ or -)"

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5052 Added USSGL accounts 413100, 413120, 413200, 413300, 413400, 413415, 413500, 

413600, 413700, 413900, 415300, 415700, 438200, 438400, 439200, 439300 and 

439700; Revised line title from "Obligated balance, SOY: Contract authority" to 

"Contract authority, EOY"

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5053 Deleted Bulletin No. 2023-11 2024-01 SF 133/Schedule P 4

V 5311 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5313 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5314 Added USSGL account 433000; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL accounts 413900 and 422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5321 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5322 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5323 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5324 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL accounts 

451000 and 470000

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 8 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5331 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5333 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 5334 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

422500

Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 10 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 12 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 13 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 16 Revised Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 18 Added Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

V 19 Added Bulletin No. 2023-11 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 45 Added USSGL accounts 432100 and 433000; Revised Name and Description Bulletin No. 2023-11 2024-01 VAL 8

VII 45E Revised Name and Description Bulletin No. 2023-11 2024-01 VAL 8

VII 46 Revised description Bulletin No. 2023-11 2024-01 VAL 1

VII 46E Revised description Bulletin No. 2023-11 2024-01 VAL 1

VII 76 Added USSGL account 439190 Bulletin No. 2023-11 2024-01 VAL 2

VII 131 Added Bulletin No. 2023-11 2024-01 VAL 1

VII 132 Added Bulletin No. 2023-11 2024-01 VAL 1

VII Edits

Bulletin No. 2023-11

 9 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Edit Number

VII 3 Added USSGL account 433000 Bulletin No. 2023-11 2024-01 EDIT 8

VII 4 Added USSGL accounts 432100, 433000, and 490110; Deleted USSGL account 

412250

Bulletin No. 2023-11 2024-01 EDIT 8

VII 18 Added USSGL account 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 21 Added Closing Group 433000 with USSGL accounts 432100 and 433000; Added 

USSGL accounts 439190, 480110, and 490110 to Closing Groups 420190, 480100, and 

490100 respectively

Bulletin No. 2023-11 2024-01 EDIT 8

VII 22 Added multiple USSGL accounts Bulletin No. 2023-11 2024-01 EDIT 8

VII 23 Added multiple USSGL accounts Bulletin No. 2023-11 2024-01 EDIT 8

VII 24 Added USSGL accounts 432100, 433000, 439190, 480110, and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 44 Added Balance Sheet Line 30 Bulletin No. 2023-11 2024-01 EDIT 2

VII 45 Added new Closing Groups; Added multiple USSGL accounts to various Closing 

Groups

Bulletin No. 2023-11 2024-01 EDIT 8

VII 47 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 69 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 70 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 71 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 72 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 73 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 100 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 101 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 102 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 103 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 104 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 105 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 106 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 107 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 118 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 119 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 120 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 121 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 122 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 123 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 134 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 135 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 136 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 137 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 138 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 139 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 156 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 157 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 158 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 159 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 160 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 161 Added TAS Status attribute; Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

Bulletin No. 2023-11

 10 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 162 Added USSGL account 490110 and TAS Status attribute; Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 164 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 165 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 166 Added TAS Status attribute; Revised to apply to Expired TAS only; Revised Name Bulletin No. 2023-11 2024-01 EDIT 1

VII 183 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 192 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 193 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 194 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 195 Added TAS Status attribute Bulletin No. 2023-11 2024-01 EDIT 1

VII 196 Added USSGL account 490110 and TAS Status attribute Bulletin No. 2023-11 2024-01 EDIT 1

VII 197 Added USSGL accounts 432100, 433000, 480110 and 490110 Bulletin No. 2023-11 2024-01 EDIT 8

VII 198 Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 199 Revised Fatal Periods Bulletin No. 2023-11 2024-01 EDIT 1

VII 201 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 202 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 203 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 204 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 205 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 206 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 207 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 208 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 209 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 210 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 211 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 212 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 213 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 214 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 215 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 216 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 217 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 218 Added Bulletin No. 2023-11 2024-01 EDIT 1

VII 219 Added Bulletin No. 2023-11 2024-01 EDIT 1

Bulletin No. 2023-08

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

II 111000 Revised Bulletin No. 2023-08 2023-09 ACCT DEF 9

III USSGL Account Transactions:

III A118 Revised Bulletin No. 2023-08 2023-09 TC 1

III A123 Revised Bulletin No. 2023-08 2023-09 TC 1

III A468 Revised Bulletin No. 2023-08 2023-09 TC 1

III A498 Revised Bulletin No. 2023-08 2023-09 TC 1

III F302 Revised Bulletin No. 2023-08 2023-09 TC 1

Bulletin No. 2023-11

 11 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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 438200 Revised Authority Type attribute domain value from "B/C/D/P/S" to "B/C/D/P/S/X" Bulletin No. 2023-08 2023-09 ATT TBL 1

IV 438400 Revised Authority Type attribute domain value from "B/C/D/P/S" to "B/C/D/P/S/X" Bulletin No. 2023-08 2023-09 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

V 40.1 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 40.2 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 41.1 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

V 41.2 Added reference to Footnote 10 Bulletin No. 2023-08 2023-09 BS 9

Footnote

V 10 Added Bulletin No. 2023-08 2023-09 BS 9

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

V

Statement of Budgetary Resources:

V Column

V None

V

Line

V 1071 Added USSGL Account 438400 with Authority Type attibute domain value "X" Bulletin No. 2023-08 2023-09 SBR 1

Bulletin No. 2023-11

 12 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1290 Added USSGL Accounts 438200 and 438400 with Authority Type attibute domain 

value "X"

Bulletin No. 2023-08 2023-09 SBR 1

V 1690 Deleted USSGL Account 439504 Bulletin No. 2023-08 2023-09 SBR 2

V 1890 Added USSGL Account 439504 Bulletin No. 2023-08 2023-09 SBR 2

V Footnote

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

Column

None

V

Line

V 1000 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 1000 Added USSGL Account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 1020 Added USSGL Account 438400 with Authority Type attribute domain value "X"; 

Revised Fund Type attribue domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 1202 Added USSGL account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 1232 Added USSGL account 438200 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 1802 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 1823 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5090 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5092 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R" and Fund 

Type attribute domain value "ER"; Added USSGL Account 438400 with Reimbursable 

Flag attribute domain value "R" and Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5093 Revised Fund Type attribue domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 5094 Revised Fund Type attribue domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 5095 Revised Fund Type attribue domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 5096 Added USSGL account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 5098 Added USSGL account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 5312 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V 5314 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2023-06 SF 133/Schedule P 1

V Footnote

Bulletin No. 2023-11

 13 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 9 Deleted Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 10 Revised to Footnote 9 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 11 Revised to Footnote 10 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 12 Revised to Footnote 11 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 13 Revised to Footnote 12 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 14 Revised to Footnote 13 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 15 Revised to Footnote 14 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 16 Revised to Footnote 15 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 17 Revised to Footnote 16 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 18 Revised to Footnote 17 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V 19 Revised to Footnote 18 Bulletin No. 2023-08 2023-09 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Entire Crosswalk Reclassified Balance Sheet is being removed from publication due to redundancy with 

Balance Sheet.

Bulletin No. 2023-08 2023-09 RBS 14

VI Reclassified Statement of Net Cost:

Line

VI 12.3 Revised line description from "Purchase of assets offset (RC 24) - 2" to "Purchase of 

assets offset (RC 24) - Footnote 2"

Bulletin No. 2023-08 2023-09 RSNC 2

VI Footnote

RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VII Validations and Edits 

VII Validations

Validation Number

VII 99E Deleted pass exception for TAS 455 X 4110 with USSGL account 438200 Bulletin No. 2023-08 2023-05 VAL 1

VII 99E Added pass exceptions for TAS068 X 4310 and 097 X 4555 with USSGL account 

438400

Bulletin No. 2023-08 2023-06 VAL 6

VII 99E Added pass exception for TAS 096 X 4902 with USSGL account 438400 Bulletin No. 2023-08 2023-07 VAL 6

VII Edits

Edit Number

VII 4 Added Federal/Non-Federal code "F" to USSGL accounts 415400, 415500, 422500, 

422512, and 425512

Bulletin No. 2023-08 2023-07 EDIT 8

VII 161 Revised Name Bulletin No. 2023-08 2023-07 EDIT 2

VII 162 Revised Name Bulletin No. 2023-08 2023-07 EDIT 2

VII 184 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 185 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 186 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 187 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 188 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

Bulletin No. 2023-11

 14 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 189 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 190 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 191 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2023-07 EDIT 2

VII 195 Revised Name Bulletin No. 2023-08 2023-07 EDIT 2

VII 196 Revised Name Bulletin No. 2023-08 2023-07 EDIT 2

VII 198 Added Bulletin No. 2023-08 2023-07 EDIT 1

VII 199 Added Bulletin No. 2023-08 2023-07 EDIT 1

VII 200 Added Bulletin No. 2023-08 2023-07 EDIT 1

Bulletin No. 2023-08

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

I 490110 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

I 593900 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II USSGL Accounts and Definitions:

II 259000 Revised Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 490110 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 593900 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

II 693000 Added Bulletin No. 2023-08 2024-01 ACCT DEF 8

III USSGL Account Transactions:

III A118 Revised Bulletin No. 2023-08 2024-01 TC 1

III A123 Revised Bulletin No. 2023-08 2024-01 TC 1

III A188 Revised Bulletin No. 2023-08 2024-01 TC 1

III A201 Added Bulletin No. 2023-08 2024-01 TC 1

III A468 Revised Bulletin No. 2023-08 2024-01 TC 1

III A498 Revised Bulletin No. 2023-08 2024-01 TC 1

III B134 Revised Bulletin No. 2023-08 2024-01 TC 8

III D105 Revised Bulletin No. 2023-08 2024-01 TC 1

III D109 Added Bulletin No. 2023-08 2024-01 TC 8

III E510 Revised Bulletin No. 2023-08 2024-01 TC 3

III E514 Revised Bulletin No. 2023-08 2024-01 TC 3

III E606 Revised Bulletin No. 2023-08 2024-01 TC 3

III E610 Revised Bulletin No. 2023-08 2024-01 TC 3

III F302 Revised Bulletin No. 2023-08 2024-01 TC 1

III F331 Added Bulletin No. 2023-08 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

Bulletin No. 2023-11

 15 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL

IV 438200 Revised Authority Type attribute domain value from "B/C/D/P/S" to "B/C/D/P/S/X" Bulletin No. 2023-08 2024-01 ATT TBL 1

IV 438400 Revised Authority Type attribute domain value from "B/C/D/P/S" to "B/C/D/P/S/X" Bulletin No. 2023-08 2024-01 ATT TBL 1

IV 490110 Added Bulletin No. 2023-08 2024-01 ATT TBL 8

IV 593000 Revised to add "X" in the Exchange/Non-Exchange Column" Bulletin No. 2023-08 2024-01 ATT TBL 14

IV 593300 Revised to add "X" in the Exchange/Non-Exchange Column" Bulletin No. 2023-08 2024-01 ATT TBL 14

IV 593900 Added Bulletin No. 2023-08 2024-01 ATT TBL 8

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V Line

V 41.1 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 41.2 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 42.1 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V 42.2 Added reference to Footnote 10 Bulletin No. 2023-08 2024-01 BS 9

V Footnote

V 10 Added Bulletin No. 2023-08 2024-01 BS 9

V Statement of Net Cost:

Column

V

V Line

V 1 Revised to Add "N" to the Fed/Non-Fed Column for USSGL 671300 Bulletin No. 2023-08 2024-01 SNC 14

V 2 Revised to Add "N" to the Fed/Non-Fed Column for USSGL 593300 Bulletin No. 2023-08 2024-01 SNC 14

V 2 Added USSGL 593900 Bulletin No. 2023-08 2024-01 SNC 8

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

V Footnote

SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

Bulletin No. 2023-11

 16 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1071 Added USSGL Account 490110; Added USSGL Account 438400 with Authority Type 

attibute domain value "X"

Bulletin No. 2023-08 2024-01 SBR 1, 8

V 1290 Added USSGL Accounts 438200 and 438400 with Authority Type attibute domain 

value "X"

Bulletin No. 2023-08 2024-01 SBR 1

V 1690 Deleted USSGL Account 439504 Bulletin No. 2023-08 2024-01 SBR 2

V 1890 Added USSGL Account 439504 Bulletin No. 2023-08 2024-01 SBR 2

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 438400 with Authority Type attribute domain value "X"; 

Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1020 Added USSGL Account 438400 with Authority Type attribute domain value "X"; 

Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1047 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1202 Added USSGL Account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1232 Added USSGL Account 438200 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1802 Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 1823 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 3012 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 3050 Added USSGL Account 490110 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5090 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5092 Revised Fund Type attribute domain value from "EG/EP/TR" to EG/EP/ER/TR" for 

USSGL Account 438200 with Reimbursable Flag attribute domain value "R": Added 

USSGL Account 438300 with Reimbursable Flag attribute domain value "R" and Fund 

Type attribue domain value "ER"; Added USSGL Account 438400 with Reimbursable 

Flag attribute domain value "R" and Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5093 Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5094 Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5095 Revised Fund Type attribute domain value from "EG/EP/TR" to "EG/EP/ER/TR" for 

USSGL Account 438400 with Reimbursable Flag attribute domain value "R"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5096 Added USSGL account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5098 Added USSGL account 438400 with Authority Type attribute domain value "X" Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

Bulletin No. 2023-11

 17 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5312 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 5314 Added USSGL Account 438400 with Reimbursable Flag attribute domain value "R" and 

Fund Type attribute domain value "ER"

Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Deleted Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 10 Revised to Footnote 9 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 11 Revised to Footnote 10 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 12 Revised to Footnote 11 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 13 Revised to Footnote 12 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 14 Revised to Footnote 13 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 15 Revised to Footnote 14 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 16 Revised to Footnote 15 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 17 Revised to Footnote 16 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 18 Deleted Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

V 19 Revised to Footnote 17 Bulletin No. 2023-08 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Entire Crosswalk Reclassified Balance Sheet is being removed from publication due to redundancy with 

Balance Sheet.

Bulletin No. 2023-08 2024-01 RBS 14

Reclassified Statement of Net Cost:

VI Column

VI RSNC

VI Line

VI 2 Revised to Add "N" to the Fed/Non-Fed Column for USSGL 671300 Bulletin No. 2023-08 2024-01 RSNC 14

VI 11 Revised to Add "X" to the Exchange/Non-Exchange Column for USSGL 593000 Bulletin No. 2023-08 2024-01 RSNC 14

VI 11 Revised to Add "X" to the Exchange/Non-Exchange Column and "N" for Fed/Non-Fed 

Column for USSGL 593300

Bulletin No. 2023-08 2024-01 RSNC 14

VI 11 Added USSGL 593900 Bulletin No. 2023-08 2024-01 RSNC 8

VI 12.2 Revised to Add "X" to the Exchange/Non-Exchange Column for USSGL 593000 Bulletin No. 2023-08 2024-01 RSNC 14

VI 12.2 Added USSGL 593900 Bulletin No. 2023-08 2024-01 RSNC 8

VI 12.3 Revised line description from "Purchase of assets offset (RC 24) - 2" to "Purchase of 

assets offset (RC 24) - Footnote 2"

Bulletin No. 2023-08 2024-01 RSNC 2

Footnote

VI RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

Bulletin No. 2023-11

 18 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Line

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 99E Added multiple pass exceptions for USSGL account 438400; Deleted pass exception for 

TAS 455 X 4110 with USSGL account 438200

Bulletin No. 2023-08 2024-01 VAL 1

VII Edits

Edit Number

VII 4 Added USSGL accounts 403500 and 480110; Added Federal/Non-Federal code "F" to 

USSGL accounts 415400, 415500, 422500, 422512, and 425512

Bulletin No. 2023-08 2024-01 EDIT 8

VII 161 Revised Name Bulletin No. 2023-08 2024-01 EDIT 2

VII 162 Revised Name Bulletin No. 2023-08 2024-01 EDIT 2

VII 184 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 185 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 186 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 187 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 188 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 189 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 190 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 191 Revised Name, Description, and Left Side Label Bulletin No. 2023-08 2024-01 EDIT 2

VII 195 Revised Name Bulletin No. 2023-08 2024-01 EDIT 2

VII 196 Revised Name Bulletin No. 2023-08 2024-01 EDIT 2

VII 198 Added Bulletin No. 2023-08 2024-01 EDIT 1

VII 199 Added Bulletin No. 2023-08 2024-01 EDIT 1

VII 200 Added Bulletin No. 2023-08 2024-01 EDIT 1

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

Bulletin No. 2023-11

 19 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2023-11

 20 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2023-11

 21 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2023-11

 22 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

V 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

Bulletin No. 2023-11

 23 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

V 2 Removed USSGL accounts 571400 and 599900. Bulletin No. 2023-04 2024-01 SNC 2

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

Bulletin No. 2023-11

 24 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2023-11

 25 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

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

Bulletin No. 2023-11

 26 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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. 2023-02

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

I 109000 Revised Bulletin No. 2023-02 2023-03 COA 1

I 411920 Revised Bulletin No. 2023-02 2023-03 COA 1

II USSGL Accounts and Definitions:

II 109000 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 411920 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438200 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438300 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438900 Revised Bulletin No. 2023-02 2023-03 DEF 1

III USSGL Account Transactions:

III A104 Revised Bulletin No. 2023-02 2023-03 TC 1

III A135 Revised Bulletin No. 2023-02 2023-03 TC 1

III A196 Revised Bulletin No. 2023-02 2023-03 TC 1

III A197 Revised Bulletin No. 2023-02 2023-03 TC 1

III A198 Revised Bulletin No. 2023-02 2023-03 TC 1

III A226 Added Bulletin No. 2023-02 2023-03 TC 8

III A227 Added Bulletin No. 2023-02 2023-03 TC 8

III C109 Revised Bulletin No. 2023-02 2023-03 TC 8

III D104 Added Bulletin No. 2023-02 2023-03 TC 1

III F302 Revised Bulletin No. 2023-02 2023-03 TC 8

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV BEA Category Indicator Revised the Attribute Definition for the BEA Category Indicator attribute. Bulletin No. 2023-02 2023-03 ADR 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

Bulletin No. 2023-11

 27 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Attribute

USSGL

IV 134900 Revised Budgetary Impact Indicator from "D/E" to blank Bulletin No. 2023-02 2023-03 ATT TBL 2

IV 403500 Revised Fund Type attribute from "ER" to "ER/ET" Bulletin No. 2023-02 2023-03 ATT TBL 1

IV 422300 Revised PYA attribute domain value from "B/P/X" to "P/X", Fund Type attribute 

domain value from "EP/ER' to "EG/EP/ER", and Financing Account Code attribute 

domain value from "D/G" to "D/G/N"

Bulletin No. 2023-02 2023-03 ATT TBL 1

IV 439401 Revised Prior Year attribute domain value from "X" to "P/X" Bulletin No. 2023-02 2023-01 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

Footnote

Statement of Net Cost:

V Line

V Revised Note referenced in the Gross Program Costs (Note 21): to Gross Program Costs 

(Note 22):

Bulletin No. 2023-02 2023-04 SNC 9

V

Footnote

V

Statement of Changes in Net Position

V Line

V 2B Added Footnote 9 to USSGL account 310800 Bulletin No. 2023-02 2023-01 SCNP 14

V 11B Added Footnote 9 to USSGL accounts 740000 and 310800 Bulletin No. 2023-02 2023-01 SCNP 14

Footnote

V 9 Added Footnote 9 Bulletin No. 2023-02 2023-01 SCNP 14

Statement of Custodial Activity: 

V Line

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V 1071 Added USSGL account 438400 with Begin/End attribute domain value “E” with 

Authority Type attribute domain value “S” and Fund Type attribute domain value “ES” 

and Footnote 3.; Added USSGL account 439401 with Begin/End Indicator attribute 

domain value "E"

Bulletin No. 2023-02 2023-01 SBR 1

Bulletin No. 2023-11

 28 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1071 Added USSGL account 422300 with Financing Account Code attribute domain value 

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

439400 with Begin/End attribute domain value "B"; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL account 412600 with no footnote

Bulletin No. 2023-02 2023-03 SBR 1

V 1290 Deleted USSGL account 411910 Bulletin No. 2023-02 2023-01 SBR 2

V 1290 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SBR 1

V 1490 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SBR 1

V 1890 Added USSGL account 422300 with Financing Account Code attribute domain value 

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

426600

Bulletin No. 2023-02 2023-03 SBR 1

V 4190 Added USSGL account 422300 with Financing Account Code attribute domain value 

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

426600

Bulletin No. 2023-02 2023-03 SBR 1

V 42200 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 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 422300 with Financing Account Code attribute domain value 

"N"; Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL 

account 412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for 

USSGL account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1020 Added USSGL account 438400 with Fund Type attribute domain value "ES" and 

Authority Type attribute domain value "S"; Added USSGL account 439401; Revised 

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

438400 with Reimbursable Flag "R"

Bulletin No. 2023-02 2023-01 SF 133/Schedule P 1

V 1020 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P" to "P" for USSGL account 422300 

with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1080 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1101 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1201 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

Bulletin No. 2023-11

 29 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1203 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1400 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1700 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1800 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1801 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1952 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3060 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3061 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised PYA attribute domain value from "B/P" to "P" for USSGL account 422300 with 

Financing Account Code attribute domain value "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3070 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3090 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised PYA attribute domain value from "B/P/X" to "P/X" for USSGL account 422300 

with Financing Account Code attribute domain value "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4052 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4123 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4140 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4142 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5092 Added USSGL account 438400 with Fund Type attribute domain value "ES" and 

Authority Type attribute domain value "S"

Bulletin No. 2023-02 2023-01 SF 133/Schedule P 1

V 5311 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

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

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5313 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5314 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

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

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5331 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5334 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5341 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P/X" to "P/X" for USSGL account 

422300 with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

Bulletin No. 2023-11

 30 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5344 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P/X" to "P/X" for USSGL account 

422300 with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V Footnote

V 7 Revised Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 8 Revised Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 16 Added Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 17 Added Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI

VI Line

VI Footnote

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI 2.2 Added Footnote 10 to USSGL account 740000 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.2 Added Footnote 10 to USSGL account 740000 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.4 Added Footnote 10 to USSGL account 310800 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.5 Added Footnote 10 to USSGL account 310800 Bulletin No. 2023-02 2023-01 RSCNP 14

VI Footnote

V 10 Added Footnote 10 Bulletin No. 2023-02 2023-01 RSCNP 14

VII Validations and Edits 

VII Validations

Validation Number

VII 46E Added pass exceptions for Fund Families 057 3022, 057 3410, and 057 3620 Bulletin No. 2023-02 2023-01 VAL 6

VII 99E Added pass exception for TAS 045 X 4019 with USSGL account 438400 Bulletin No. 2023-02 2023-01 VAL 6

VII 111E Added pass exception for Fund Family 070 5088 with USSGL account 426600 Bulletin No. 2023-02 2023-01 VAL 6

VII 122 Revised description Bulletin No. 2023-02 2023-01 VAL 15

VII 122E Revised description; Deleted exception list from the Validation Details report Bulletin No. 2023-02 2023-01 VAL 15

VII Edits

Edit Number

VII 46 Deleted USSGL account 422300 Bulletin No. 2023-02 2023-01 EDIT 1

Bulletin No. 2023-11

 31 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 47 Added USSGL account 439401 Bulletin No. 2023-02 2023-01 EDIT 8

VII 67 Deleted BETC COLAVRRV from right side Bulletin No. 2023-02 2023-01 EDIT 18

VII 184 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 185 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 186 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 187 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 188 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 189 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 190 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 191 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 192 Added Bulletin No. 2023-02 2023-01 EDIT 12

Bulletin No. 2023-02

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

I 193000 Added Bulletin No. 2023-02 2024-01 COA 8

I 193900 Added Bulletin No. 2023-02 2024-01 COA 8

I 195000 Added Bulletin No. 2023-02 2024-01 COA 8

I 195900 Added Bulletin No. 2023-02 2024-01 COA 8

I 214010 Added Bulletin No. 2023-02 2024-01 COA 8

I 233000 Added Bulletin No. 2023-02 2024-01 COA 8

I 571400 Added Bulletin No. 2023-02 2024-01 COA 8

I 293000 Added Bulletin No. 2023-02 2024-01 COA 8

I 293010 Added Bulletin No. 2023-02 2024-01 COA 8

I 480110 Added Bulletin No. 2023-02 2024-01 COA 8

I 593000 Added Bulletin No. 2023-02 2024-01 COA 8

I 593300 Added Bulletin No. 2023-02 2024-01 COA 8

I 599900 Added Bulletin No. 2023-02 2024-01 COA 8

I 693000 Added Bulletin No. 2023-02 2024-01 COA 8

I 671300 Added Bulletin No. 2023-02 2024-01 COA 8

II USSGL Accounts and Definitions:

II 193000 Added Bulletin No. 2023-02 2024-01 DEF 8

II 193900 Added Bulletin No. 2023-02 2024-01 DEF 8

II 195000 Added Bulletin No. 2023-02 2024-01 DEF 8

II 195900 Added Bulletin No. 2023-02 2024-01 DEF 8

II 214010 Added Bulletin No. 2023-02 2024-01 DEF 8

II 233000 Added Bulletin No. 2023-02 2024-01 DEF 8

II 293000 Added Bulletin No. 2023-02 2024-01 DEF 8

II 293010 Added Bulletin No. 2023-02 2024-01 DEF 8

II 480110 Added Bulletin No. 2023-02 2024-01 DEF 8

II 571400 Added Bulletin No. 2023-02 2024-01 DEF 8

II 593000 Added Bulletin No. 2023-02 2024-01 DEF 8

II 593300 Added Bulletin No. 2023-02 2024-01 DEF 8

II 599900 Added Bulletin No. 2023-02 2024-01 DEF 8

II 693000 Added Bulletin No. 2023-02 2024-01 DEF 8

Bulletin No. 2023-11

 32 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 671300 Added Bulletin No. 2023-02 2024-01 DEF 8

III USSGL Account Transactions:

III C427 Added Bulletin No. 2023-02 2024-01 TC 8

III C429 Added Bulletin No. 2023-02 2024-01 TC 8

III D105 Added Bulletin No. 2023-02 2024-01 TC 8

III F336 Revised Bulletin No. 2023-02 2024-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV Credit Cohort Year Added attribute domain value "2025" Bulletin No. 2023-02 2024-01 ADR 5

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added attribute domain value "2025" Bulletin No. 2023-02 2024-01 ADR 5

USSGL

IV 193000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 193900 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 195000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 195900 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 214010 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 233000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 293000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 293010 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 480110 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 571400 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 593000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 593300 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 599900 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 671300 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 693000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV Revised Credit Cohort Year attribute domain value from "1001/1992-2024" to 

"1001/1992-2025" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 

408100, 408200, 408300, 412000, 412500, 414100, 414200, 414201, 414300, 414400, 

414500, 414600, 414700, 414800, 414900, 414910, 415100, 415200, 416000, 416500, 

418000, 418300, 419500, 420100, 421000, 421500, 422100, 422200, 422300, 422500, 

423000, 423100, 423200, 423300, 423400, 423500, 425100, 425200, 425300, 425400, 

425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 

427300, 427500, 427600, 427700, 428300. 428500, 428600. 428700, 431000, 439500, 

445000, 449000, 451000, 459000, 461000, 462000, 465000, 469000, 470000, 472000, 

480100, 480200. 483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 

493100, 497100, 497200, 498100, 498200

Bulletin No. 2023-02 2024-01 ATT TBL 5

V USSGL Crosswalks to Standard External Reports:

Bulletin No. 2023-11

 33 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Balance Sheet:

Column

V None BS

V

V Line

V 12 Revised Line Name to "General and right-to-use property, plant, and equipment, net 

(Note 10)"

Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195000 Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195900 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193000 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193900 Bulletin No. 2023-02 2024-01 BS 9

V 24 Revised Line Name to "Other Debt (Note 14B)" Bulletin No. 2023-02 2024-01 BS 9

V 29 Removed USSGL 259000 from Line 29 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 214010 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 233000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 259000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293010 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added 571400 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 BS 8

V 42.1 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added 599900 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 BS 8

V 42.1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 BS 8

V 42.2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added 599900 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 BS 8

V 42.2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

V Footnote

V Statement of Net Cost:

Column

V

V Line

V 1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 SNC 9

V 1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 2 Added USSGL 593000 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 7 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 7 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V Footnote

None SNC

Bulletin No. 2023-11

 34 September 2023
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:

Line

V 15 Added 571400 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 SCNP 8

V 15 Added 599900 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 SCNP 8

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 accounts 403500 and 480110 Bulletin No. 2023-02 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

V

Line

V 1047 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1068 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1070 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1910 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1930 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 3012 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 3050 Added USSGL account 480110 Bulletin No. 2023-02 2024-01 SF 133/Schedule P 8

V 3200 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Revised Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

V 10 Revised Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

V 12 Revised Line Name to "General and right-to-use property, plant, and equipment, net 

(Note 10)"

Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195000 Bulletin No. 2023-02 2024-01 BS 9

Bulletin No. 2023-11

 35 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 12 Added USSGL 195900 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193000 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193900 Bulletin No. 2023-02 2024-01 BS 9

V 24 Revised Line Name to "Other Debt (Note 14B)" Bulletin No. 2023-02 2024-01 BS 9

V 29 Removed USSGL 259000 from Line 29 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 214010 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 233000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 259000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293010 Bulletin No. 2023-02 2024-01 BS 9

VI 42.1 Added 571400 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 RBS 8

V 42.1 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

VI 42.1 Added 599900 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 RBS 8

V 42.1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

VI 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 RBS 8

VI 42.2 Added 599900 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 RBS 8

V 42.2 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

VI 2 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 RSNC 8

VI 2 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 RSNC 8

VI 2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 RSNC 9

VI 2 Added USSGL 693000 with Nonfed attribute "N" Bulletin No. 2023-02 2024-01 RSNC 9

VI 7.3 Added USSGL 693000 with Federal attribute "F" Bulletin No. 2023-02 2024-01 RSNC 9

VI 11 Added USSGL 593000 with Nonfed attribute "N" Bulletin No. 2023-02 2024-01 RSNC 9

VI 11 Added USSGL 593300 Bulletin No. 2023-02 2024-01 RSNC 9

VI 12.2 Added USSGL 593000 with Federal attribute "F" Bulletin No. 2023-02 2024-01 RSNC 9

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI 5.7 Added 571400 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 RSOCNP 8

VI 5.7 Added 599900 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 RSOCNP 8

VI

Bulletin No. 2023-11

 36 September 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 27 Added Credit Cohort Year 2024 Bulletin No. 2023-02 2024-01 VAL 5

VII 27E Added exceptions for Credit Cohort Year 2025; Deleted exceptions for Credit Cohort 

Year 2024

Bulletin No. 2023-02 2024-01

VAL

5

VII Edits

Edit Number

Bulletin No. 2023-11

 37 September 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-11

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.

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.

20 Change needed as a result of the new Non-Expenditure Transfer Scenario being develped.

Bulletin No. 2023-11

 38

September 2023