U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-12

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None

V Optional (2020)Balance Sheet:

V Column

V None BS

Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Bulletin No. 2021-12

1 March 2021
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

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V None

V Footnote

V None

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

Bulletin No. 2021-12

2 March 2021
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 None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII None VAL

VII Edits

Edit Number

VII None EDIT

Bulletin No. 2021-12

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I None COA

USSGL Accounts and Definitions:

II None DEF

USSGL Account Transactions:

III A197 Revised Bulletin No. 2021-12 2021-06 TC 1

III B121 Revised Bulletin No. 2021-12 2021-06 TC 1

III D120 Revised Bulletin No. 2021-12 2021-06 TC 1

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition ADR

IV Revised Disaster Emergency Fund Code attribute domain value from to "O - 

Nonemergency PLs 116-136 and PL 116-139" to "O - Nonemergency PLs 116-136, 116-

139, and 116-260 (Division N)" 

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from to "Q - Non 

Disaster or Emergency" to "Q - Non Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

Bulletin No. 2021-12

3 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Disaster Emergency Fund Code attribute domain value from "R - 

Disaster/Emergency/Wildfire Suppression" to "R - Emergency PL 116-260 (Divisions AL)"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "S - 

Disaster/Emergency/Wildfire Suppression" to "S - Disaster PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "T - 

Disaster/Emergency/Wildfire Suppression" to "T - Wildfire Suppression PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "U - 

Disaster/Emergency/Wildfire Suppression" to "U - Emergency PL 116-260 (Division 

M)"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "V - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "W - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "X - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from to "O - 

Nonemergency PLs 116-136 and PL 116-139" to "O - Nonemergency PLs 116-136, 116-

139, and 116-260 (Division N)" 

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from to "Q - Non 

Disaster or Emergency" to "Q - Non Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "R - 

Disaster/Emergency/Wildfire Suppression" to "R - Emergency PL 116-260 (Divisions AL)"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "S - 

Disaster/Emergency/Wildfire Suppression" to "S - Disaster PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "T - 

Disaster/Emergency/Wildfire Suppression" to "T - Wildfire Suppression PL 116-260"

Bulletin No. 2021-12 2021-03 ADR 13

IV Revised Disaster Emergency Fund Code attribute domain value from "U - 

Disaster/Emergency/Wildfire Suppression" to "U - Emergency PL 116-260 (Division 

M)"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "V - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "W - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

IV Added Disaster Emergency Fund Code attribute domain value "X - 

Disaster/Emergency/Wildfire Suppression"

Bulletin No. 2021-12 2021-03 ADR 13

USSGL

Bulletin No. 2021-12

4 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q/R/S/T/U" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T/U/V/W/X" for all Budgetary USSGL 

Accounts

Bulletin No. 2021-12 2021-03 ATT TBL 13

IV 417000 Revised Financing Account Code attribute domain value from "N" to "D/G/N" Bulletin No. 2021-12 2021-04 ATT TBL 1

IV 439701 Revised Prior Period Adjustment Code attribute domain values from "X" to "P/X" Bulletin No. 2021-12 2021-03 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 36.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 BS 2

V 37.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 BS 2

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

Bulletin No. 2021-12

5 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SBR

Line

V 1071 Deleted USSGL account 419000 with Fund Type attribute domain value "EP" and 

Financing Account Code attribute domain value "N"; Deleted footnote 3 from USSGL 

account 422100 with TAS Status attribute domain value "U"; Revised Debit/Credit 

attribute domain value from "D" to "D/C" for USSGL account 422100 with Fund Type 

attribute domain value "EP/ER."

2021-03 SBR 1

V 1071 Added USSGL account 415901 with Debit/Credit attribute domain value "C"; Added 

Footnote 3 to USSGL account 415901 with Debit/Credit attribute domain value "D/C"; 

Added USSGL account 417000 with Financing Account Code attribute domain value 

"D/G"; Added USSGL account 439701 with Fund Type attribute domain value "ES/ET"; 

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

426300 with Financing Account Code attribute domain value 'N"; Revised Fund Type 

attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"; Revised Fund Type attribute domain value from 

"ES/ET" to "ET" and added Footnote 3 for USSGL account 439701 with Debit/Credit 

attribute domain value "D/C"; Revised Debit/Credit attribute domain value from "D/C" 

to "C" and deleted Footnote 3 for USSGL account 439730 with Begin/End attribute 

domain value "B."

2021-04 SBR 1

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

415730; Revised Debit Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730.

2021-04 SBR 1

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

417400

2021-03 SBR 1

V 1890 Added USSGL account 422100 with Financing Account Code attribute domain value 

"D"; Revised Fed/Non Fed attribute domain value from "E" to "E/F" for USSGL account 

422100 with Fund Type attribute domain value "E/P" and Financing Account Code 

attribute domain value "G"; Revised Fund Type attribute domain value from "EP/ER" to 

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

422100 with Financing Account Code attribute domain value "D/G "

2021-03 SBR 1

V 1890 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300 with Begin/End attribute domain value "E"; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL account 426300 with Finacing Account 

Code attribute domain value "N"; Revised Fund Type attribute domain value from 

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

428700 with Financing Account Code "N."

2021-04 SBR 1

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

426600: Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL 

account 490200.

2021-04 SBR 1

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

426300; Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL 

account 426600

2021-04 SBR 1

Bulletin No. 2021-12

6 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V SBR

Footnote

V None SBR

V

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

V Column

V None SF 133/Schedule P

Line

V 1000 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 1000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700; Revised Debit/Credit 

attribute domain value from "D/C" to "C" for USSGL account 439730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1020 Added USSGL account 439701 Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 1020 Added USSGL account 417000 with Financing Account Code attribute domain value 

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

account 426300; Revised Fund Type attribute domain value from 

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

428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1023 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

415901

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1080 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1084 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1102 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1134 Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

439730

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1410 Revised Debit/Credit attrbute domain value from "D" to "C" for USSGL account 417400 Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

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

426300

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 1701 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426300 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

Bulletin No. 2021-12

7 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3060 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 3060 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3061 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3070 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 3070 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3071 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 3090 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4010 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

490200

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4011 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

490200

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4050 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4051 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426300 with Financing Account Code attribute domain value "D/G" and "G"; Revised 

Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

8 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4140 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 4140 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300 with Begin/End attribute domain value "E"; Revised Fund Type attribute domain 

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

account 428700 with Financing Account Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 4141 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

426600

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5096 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5097 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5098 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

415730; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439730 with Begin/End attribute domain value "E"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5311 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100.

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5311 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5312 Revised Fed/Non Fed attribute domain value from "E" to "E/F" for USSGL account 

422100 with Fund Type attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5313 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5314 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5314 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

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

422100 with Reimbursable Flag attribute domain value "D".

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5331 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5332 Revised Fed/Non Fed attribute domain value from "E" to "E/F" for USSGL account 

422100 with Fund Type attribute domain value "EP"

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5333 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Bulletin No. 2021-12

9 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

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

422100 with Reimbursable Flag attribute domain value "D"; Revised Fed/Non Fed 

attribute domain value from "E" to "E/F" for USSGL account 422100 with Fund Type 

attribute domain value "EP."

Bulletin No. 2021-12 2021-03 SF 133/Schedule P 1

V 5334 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5341 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5343 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

V 5344 Revised Debit/Credit attribute domain value from "D" to "D/C" for USSGL account 

422300; Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/TR" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 428700 with Financing Account 

Code attribute domain value "N"

Bulletin No. 2021-12 2021-04 SF 133/Schedule P 1

Footnote

V 7 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 8 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 9 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

V 10 Added Bulletin No. 2021-12 2021-06 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI 36.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 RBS 2

VI 37.2 Revised the Fed/NonFed attribute domain value from “Z” to “G/Z” for USSGL account 

579000

Bulletin No. 2021-12 2021-04 RBS 2

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

Bulletin No. 2021-12

10 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 8.6 Revised reporting domain code for USSGL account 579000 from "E" to "E/U" 2021-03 RSOCNP 2

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 44E Added pass exceptions for HHS TAS Bulletin No. 2021-12 2021-02 VAL 6

VII 46 Revised edit build, name, description, and error message Bulletin No. 2021-12 2021-05 VAL 2

VII 46E Revised exception list Bulletin No. 2021-12 2021-05 VAL 2

VII 50 Deleted USSGL account 439504 Bulletin No. 2021-12 2021-03 VAL 2

VII 69E Added pass exception for TAS 014 X 5715 Bulletin No. 2021-12 2021-02 VAL 6

VII 69E Added pass exception for TAS 019 X 5713 Bulletin No. 2021-12 2021-03 VAL 6

VII 69E Added mulitple pass exceptions with USSGL Account 411900 Bulletin No. 2021-12 2021-04 VAL 6

VII 75E Added pass exceptions for TAS 014 2025 Bulletin No. 2021-12 2021-05 VAL 6

VII 77E Added pass exceptions for TAS 072 X 4266 and 077 X 4485 Bulletin No. 2021-12 2021-02

VAL

6

VII 90 Added Disaster Emergency Fund Code domain values "U", "V", "W", and "X" Bulletin No. 2021-12 2021-04 VAL 23

VII 90E Added pass exception for Fund Family 036 4014 with Disaster Emergency Fund Code 

domain value "N"

Bulletin No. 2021-12 2021-02

VAL

6

VII 90E Added pass exceptions for multiple Fund Families using Disaster Emergency Fund Code 

domain values "O", "R", "S", and "T"

Bulletin No. 2021-12 2021-03

VAL

23

VII 90E Added pass exceptions for multiple Fund Families using Disaster Emergency Fund Code 

domain values "N", "O", "R", and "U"

Bulletin No. 2021-12 2021-04

VAL

6

VII 90E Added pass exceptions for multiple Fund Families using Disaster Emergency Fund Code 

domain values "O" and "U"

Bulletin No. 2021-12 2021-05

VAL

6

VII 99E Added pass exceptions for TAS 013 X 1006 and 013 X 1008 Bulletin No. 2021-12 2021-05 VAL 6

VII 111E Added pass exceptions for multiple Fund Families using USSGL Accounts 422500 and 

427700

Bulletin No. 2021-12 2021-02

VAL

6

VII 111E Added pass exceptions for Fund Families 014 8370 and 097 8164 Bulletin No. 2021-12 2021-05 VAL 6

VII 115E Added pass exceptions for TAS 096 X 3112; Deleted exceptions for TAS 096 X 3121 Bulletin No. 2021-12 2021-03

VAL

2

VII 120 Added Bulletin No. 2021-12 2021-03 VAL 1

VII 120E Added Bulletin No. 2021-12 2021-03 VAL 1

Edits

VII Edit Number

Bulletin No. 2021-12

11 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 2 Added SF133 Line 1045 Bulletin No. 2021-12 2021-04 EDIT 1

VII 14 Added SF133 Lines 1043 and 1044 Bulletin No. 2021-12 2021-04 EDIT 1

VII 47 Added USSGL Account 439701 Bulletin No. 2021-12 2021-04 EDIT 8

VII 74 Added SF133 Line 1045 Bulletin No. 2021-12 2021-04 EDIT 1

VII 82 Deleted SF133 Line 1431 Bulletin No. 2021-12 2021-04 EDIT 2

VII 133 Added Business Event Type Codes "TREADAJ" and "TREADIN" Bulletin No. 2021-12 2021-04 EDIT 24

VII 134 Added Bulletin No. 2021-12 2021-03 EDIT 23

VII 135 Added Bulletin No. 2021-12 2021-04 EDIT 23

VII 136 Added Bulletin No. 2021-12 2021-04 EDIT 23

VII 137 Added Bulletin No. 2021-12 2021-04 EDIT 23

Bulletin No. 2021-07

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None

IV USSGL Account Attributes:

Bulletin No. 2021-12

12 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None

V Optional (2020)Balance Sheet:

V Column

V None BS

Line

V None BS

V Statement of Net Cost:

V Line

V None SNC

V Footnote

Bulletin No. 2021-12

13 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1010 Revised Fund Type attribute domain value from "EG/ES" to "EG/ER/ES" for USSGL 

account 419000 with BEA Category Code attribute domain value "D"

2020-12 SF 133/Schedule P 1

V 1011 Revised Fund Type attribute domain value from "EG/ES" to "EG/ER/ES" for USSGL 

account 419000 with BEA Category Code attribute domain value "D"

2020-12 SF 133/Schedule P 1

V 1020 Added USSGL account 438200 with Transitioning Code attribute domain value "X" 2020-12 SF 133/Schedule P 1

V 1176 Added footnote 2 to USSGL account 416000 2020-11 SF 133/Schedule P 2

V 1276 Added footnote 2 to USSGL account 416000 2020-11 SF 133/Schedule P 2

V 2202 Deleted USSGL account 459000 2020-11 SF 133/Schedule P 2

V 2203 Revised Avail Time attribute domain value from "A" to "A/S" and added footnote 2 for 

USSGL account 459000

2020-11 SF 133/Schedule P 2

V 2302 Deleted USSGL account 469000 2020-11 SF 133/Schedule P 2

V 2303 Revised Avail Time attribute domain value from "A" to "A/S" for USSGL account 

469000

2020-11 SF 133/Schedule P 2

V 2501 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

2020-11 SF 133/Schedule P 2

Bulletin No. 2021-12

14 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2502 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

2020-11 SF 133/Schedule P 2

V Footnote

V None

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None

VI Footnote

VI None RBS

VI Reclassified Statement of Net 

Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of 

Operations and Changes in Net 

Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

Validations and Edits 

VII Validations

VII Validation Number

VII 32E Added pass exception for TAS 036 2020 2020 0140 Bulletin No. 2021-07 2020-11 VAL 1

VII 32E Added pass exception for TAS 086 X 0480 Bulletin No. 2021-07 2020-12 VAL 1

VII 70E Deleted pass exceptions for multiple TAS in Fund Family 020 5445 Bulletin No. 2021-07 2020-10 VAL 1

VII 70E Added pass exception for TAS 012 X 5203 Bulletin No. 2021-07 2020-11 VAL 1

Bulletin No. 2021-12

15 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 74E Added pass exception for TAS 075 2019 2019 1545 Bulletin No. 2021-07 2020-12 VAL 1

VII 90E Added pass exception for Fund Family 097 0361 with Disaster Emergency Fund 

Code domain value "N"

Bulletin No. 2021-07 2020-10 VAL 1

VII 90E Added pass exceptions for Fund Family 075 0343 with Disaster Emergency Fund Code 

domain value "L" and for Fund Families 019 0209 and 070 0540 with Disaster 

Emergency Fund Code domain value "N"

Bulletin No. 2021-07 2020-11 VAL 1

VII 90E Added pass exceptions for Fund Family 014 1125 with Disaster Emergency Fund Code 

domain value "J" and for Fund Families 017 1810, 097 0390, and 097 0819 with Disaster 

Emergency Fund Code domain value "N"

Bulletin No. 2021-07 2020-12 VAL 1

VII 99E Added pass exceptions for mulitple TAS in Fund Family 097 4930 with USSGL account 

419000 and for TAS 455 X 4110 with USSGL account 438200

Bulletin No. 2021-07 2020-12 VAL 1

VII 112 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2020-10 VAL 18

VII 113 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2020-10 VAL 18

VII Edits

Edit Number

VII 43 Added lines 3.4, 3.5, 3.6, and 3.7 from the Reclassified Statement of Operations and 

Changes in Net Position

Bulletin No. 2021-07 2020-12 EDIT 17

Bulletin No. 2021-07

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 113510 Added Bulletin No. 2021-07 2021-03 COA 8

I 123500 Added Bulletin No. 2021-07 2021-03 COA 8

I 413400 Revised Bulletin No. 2021-07 2021-03 COA 1

I 413415 Revised Bulletin No. 2021-07 2021-03 COA 1

I 416512 Added Bulletin No. 2021-07 2021-03 COA 8

I 416612 Added Bulletin No. 2021-07 2021-03 COA 8

I 416712 Added Bulletin No. 2021-07 2021-03 COA 8

I 422512 Added Bulletin No. 2021-07 2021-03 COA 8

I 425512 Revised Bulletin No. 2021-07 2021-03 COA 1

I 439401 Revised Bulletin No. 2021-07 2021-03 COA 1

I 439402 Added Bulletin No. 2021-07 2021-03 COA 8

I 439501 Deleted Bulletin No. 2021-07 2021-03 COA 8

USSGL Accounts and 

Definitions:

II 113500 Revised Bulletin No. 2021-07 2021-03 DEF 8

II 113510 Added Bulletin No. 2021-07 2021-03 DEF 8

II 120000 Revised Bulletin No. 2021-07 2021-03 DEF 8

II 123500 Added Bulletin No. 2021-07 2021-03 DEF 8

II 413400 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 413415 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 415900 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 415901 Revised Bulletin No. 2021-07 2021-03 DEF 1

Bulletin No. 2021-12

16 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 416512 Added Bulletin No. 2021-07 2021-03 DEF 8

II 416612 Added Bulletin No. 2021-07 2021-03 DEF 8

II 416712 Added Bulletin No. 2021-07 2021-03 DEF 8

II 419100 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 421000 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 422500 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 422512 Added Bulletin No. 2021-07 2021-03 DEF 8

II 425500 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 425512 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 439401 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 439402 Added Bulletin No. 2021-07 2021-03 DEF 8

II 439500 Revised Bulletin No. 2021-07 2021-03 DEF 1

II 439501 Deleted Bulletin No. 2021-07 2021-03 DEF 8

II 599700 Revised Bulletin No. 2021-07 2021-01 DEF 1

USSGL Account Transactions:

III A122 Revised Bulletin No. 2021-07 2021-03 TC 1

III A123 Revised Bulletin No. 2021-07 2021-03 TC 1

III A147 Revised Bulletin No. 2021-07 2021-03 TC 2

III A191 Added Bulletin No. 2021-07 2021-03 TC 8

III A193 Added Bulletin No. 2021-07 2021-03 TC 8

III A220 Added Bulletin No. 2021-07 2021-03 TC 1

III A492 Revised Bulletin No. 2021-07 2021-01 TC 2

III A514 Revised Bulletin No. 2021-07 2021-03 TC 1

III B112 Revised Bulletin No. 2021-07 2021-01 TC 2

III B134 Revised Bulletin No. 2021-07 2021-01 TC 2

III B137 Revised Bulletin No. 2021-07 2021-03 TC 1

III B235 Revised Bulletin No. 2021-07 2021-01 TC 2

III B416 Revised Bulletin No. 2021-07 2021-03 TC 1

III C108 Revised Bulletin No. 2021-07 2021-03 TC 8

III C147 Revised Bulletin No. 2021-07 2021-03 TC 2

III C150 Revised Bulletin No. 2021-07 2021-03 TC 8

III C453 Revised Bulletin No. 2021-07 2021-03 TC 8

Bulletin No. 2021-12

17 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III C457 Revised Bulletin No. 2021-07 2021-03 TC 8

III D107 Revised Bulletin No. 2021-07 2021-03 TC 1

III D114 Revised Bulletin No. 2021-07 2021-01 TC 2

III D122 Revised Bulletin No. 2021-07 2021-01 TC 1

III D126 Revised Bulletin No. 2021-07 2021-01 TC 1

III D137 Added Bulletin No. 2021-07 2021-03 TC 8

III D506 Revised Bulletin No. 2021-07 2021-03 TC 8

III D622 Revised Bulletin No. 2021-07 2021-03 TC 1

III D624 Revised Bulletin No. 2021-07 2021-03 TC 8

III F304 Revised Bulletin No. 2021-07 2021-03 TC 8

III F336 Revised Bulletin No. 2021-07 2021-03 TC 2

III F396 Revised Bulletin No. 2021-07 2021-03 TC 8

III F342 Revised Bulletin No. 2021-07 2021-03 TC 2

USSGL Account Attributes:

USSGL Proprietary and 

Budgetary Account Attribute 

Definition Report:

IV Definition ADR

IV None ADR

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV 113510 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 123500 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 416512 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 416612 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 416712 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 422100 Revised Reimbursable Flag attribute domain value from "R" to "D/R" Bulletin No. 2021-07 2021-03 ATT TBL 1

IV 422512 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 428300 Revisd Reimbursable Flag attribute domain value from "D" to "D/R" Bulletin No. 2021-07 2021-03 ATT TBL 1

IV 439402 Added Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 439501 Deleted Bulletin No. 2021-07 2021-03 ATT TBL 8

IV 579000 Revised Federal/Non-Federal attribute domain value from "Z" to "G/Z", revised Trading 

Partner attribute domain value from "blank" to "###", revised Trading Partner Main 

attribute domain value from "blank" to "####" 

Bulletin No. 2021-07 2021-03 ATT TBL 22

USSGL Crosswalks to 

Standard External Reports:

V Balance Sheet:

Bulletin No. 2021-12

18 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Column

V None BS

V

Line

V 7 Added USSGL's 123500 and 113510 Bulletin No. 2021-07 2021-03 BS 8

V 22.3 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "G" for 

USSGL account 299000; Revised Federal Non-Federal Code attribute domain values 

from "F/G" to "G" for USSGL account 299100; Revised Reporting Type Code attribute 

domain values from "E/F/U" to "E/U" for USSGL accounts 299000 and 299100

Bulletin No. 2021-07 2021-01 BS 2

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net 

Position:

V Line

V None SCNP

Footnote

V None SCNP

Statement of Custodial 

Activity: 

V Line

V None SCA

Footnote

V None SCA

Bulletin No. 2021-12

19 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Statement of Budgetary 

Resources:

V Column

V None SBR

Line

V

1071

Added USSGL Accounts 416512, 416612, 416712 and 422512; Added USSGL account 

422100 with Financing Account attribute domain value "D/G"; Deleted USSGL account 

439501; Revised Fund Type attribute domain value from 

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

421200, 426200, 426300, 426400, 426500, 426700, 427100, 427500, 427600, 428300, 

428500, 428600, 428700, and 429000: Revised Beginning/Ending attribute domain 

value from "E" to "B" for USSGL account 422100 with Financing Account attribute 

domain value "G".

Bulletin No. 2021-07 2021-03 SBR 1, 8

V 1290 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SBR 8

V 1690 Added USSGL account 439504 Bulletin No. 2021-07 2021-03 SBR 1

V

1890

Added USSGL account 422100 with Financing Account attribute domain value "D/G"; 

Added USSGL account 439402; Deleted USSGL account 439504; Revised Fund Type 

attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to EC/EG/EM/EP/ER/TR" 

for USSGL accounts 421200, 426200, 426300, 426400, 426500, 426700, 427100, 

427500, 427600, 428500, 428600, 428700, and 429000

Bulletin No. 2021-07 2021-03 SBR 1, 8

V

4190

Added USSGL account 425400; Revised Fund Type attribute domain value from 

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

421200, 426200, 426300, 426400, 426500, 426700, 427100, 427500, and 427600. 

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

425500. 

Bulletin No. 2021-07 2021-03 SBR 1

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

426300 and 426600

Bulletin No. 2021-07 2021-03 SBR 1

Footnote

V None SBR

V

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

V Column

V None SF 133/Schedule P

Line

V 1000 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 1000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1010 Revised Fund Type attribute domain value from "EG/ES" to "EG/ER/ES" for USSGL 

account 419000 with BEA Category Code attribute domain value "D"

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1

V 1010 Added USSGL accounts 416612 and 416712 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

Bulletin No. 2021-12

20 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1011 Revised Fund Type attribute domain value from "EG/ES" to "EG/ER/ES" for USSGL 

account 419000 with BEA Category Code attribute domain value "D"

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1

1011 Added USSGL accounts 416612 and 416712 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1020 Deleted USSGL account 439800 with Begin/End attribute domain value "B" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 2

V 1020 Added USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

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

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, 428300, 428500, 428600, 428700 and 

429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1035 Deleted USSGL account 439501 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1043 Revised line title Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1044 (old) Revised line number from 1044 to 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1044 (new) Added USSGL account 422512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1060 Added USSGL account 416512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1070 Revised calculation line to include line 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1080 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600 and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1084 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, 428300, 428500, 428600, 428700 and 

429000

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1103 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1176 Added footnote 2 to USSGL account 416000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 1203 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1276 Added footnote 2 to USSGL account 416000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 1700 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, and 429000

Bulletin No. 2021-07 2021-03

SF 133/Schedule P

4

V 1701 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03

SF 133/Schedule P

4

V 1702 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1800 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, 427600, and 429000

Bulletin No. 2021-07 2021-03

SF 133/Schedule P

4

V 1801 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 1801 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03

SF 133/Schedule P

4

V 1802 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 1902 Added USSGL account 439504 with Authority Type Code attribute domain value "S"; 

Revised Authority Type Code attribute domain value from "C/P/S to "C/P" and BEA 

Category Code attribute domain value from "D/M" to "M" for USSGL account 439504 

with Reimbursable Flag attribute domain value "D/R"

Bulletin No. 2021-07 2021-01

SF 133/Schedule P

1

V 1910 Revised calculation line to include SF 133 line 1902 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 1

V 1930 Revised calculation line to include Schedule P line 1045 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 1952 Deleted USSGL account 428700 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 2202 Deleted USSGL account 459000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

Bulletin No. 2021-12

21 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2203 Revised Avail Time attribute domain value from "A" to "A/S" and added footnote 2 for 

USSGL account 459000

Bulletin No. 2021-07 2021-01

SF 133/Schedule P

2

V 2302 Deleted USSGL account 469000 Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2303 Revised Avail Time attribute domain value from "A" to "A/S" for USSGL account 

469000

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2501 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

V 2502 Deleted USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 490800, 

498100, and 498200

Bulletin No. 2021-07 2021-01 SF 133/Schedule P 2

3060 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 3060 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3061 Added USSGL account 422512; Added USSGL account 428300 with Reimbursable Flag 

attribute domain value "R"; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

3070 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 3070 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3071 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3072 Added line; Added USSGL account 422512 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3090 Added USSGL account 422512; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 3200 Revise calculation line to include line 3072 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4030 Deleted USSGL account 425400 Bulletin No. 2021-07 2021-02 SF 133/Schedule P 2

V 4030 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 427100, 427500, and 427600 

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4033 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, and 

426500 

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4034 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200 and 426700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4050 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4051 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Bulletin No. 2021-12

22 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4052 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, and 427600; Revised Debit/Credit attribute domain 

value from "D/C" to "D" for USSGL accounts 426300 and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 1, 4

V 4055 Revised line title Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4060 Revised calculation line to include Schedule P line 4052 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4120 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 427100, 427500, and 427600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4123 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, and 

426500; Revised Debit/Credit attribute from "D/C" to "D" for USSGL accounts 426300 

and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4124 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200 and 426700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

4140 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 4140 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4141 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 4142 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 421200, 426200, 426300, 426400, 

426500, 426700, 427100, 427500, and 427600; Revised Debit/Credit attribute domain 

value from "D/C" to "D" for USSGL accounts 426300 and 426600

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 1, 4

V 4150 Revised calculation line to include Schedule P line 4142 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5090 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

V 5092 Added USSGL account 439402 Bulletin No. 2021-07 2021-03 SF 133/Schedule P 8

5311 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 5311 Added USSGL accounts 422512 and 439402; Revised Fund Type attribute domain value 

from "EC/EG/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/TR" for USSGL accounts 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5313 Added USSGL accounts 422512 and 439402; Revised Fund Type attribute domain value 

from "EC/EG/EM/EP/ER/ES/ET/TR" to "EC/EG/EM/EP/ER/TR" for USSGL accounts 

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

5314 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 5314 Added USSGL account 439402; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

5331 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 5331 Added USSGL account 422512; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5333 Added USSGL account 422512; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Bulletin No. 2021-12

23 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

5334 Added USSGL account 422100 with Reimbursable Flag attribute domain value "D" Bulletin No. 2021-07 2021-02 SF 133/Schedule P 1

V 5334 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5341 Added USSGL account 422512; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5343 Added USSGL account 422512; Revised Fund Type attribute domain value from 

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

428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

V 5344 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR" for USSGL accounts 428300, 428500, 428600, and 428700

Bulletin No. 2021-07 2021-03 SF 133/Schedule P 4

Footnote

V None SF 133/Schedule P

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI 7 Added USSGL's 123500 and 113510 Bulletin No. 2021-07 2021-03 RBS 8

VI 22.3 Revised Federal Non-Federal Code attribute domain values from "F/G/N/Z" to "G" for 

USSGL account 299000; Revised Federal Non-Federal Code attribute domain values 

from "F/G" to "G" for USSGL account 299100; Revised Reporting Type Code attribute 

domain values from "E/F/U" to "E/U" for USSGL accounts 299000 and 299100

Bulletin No. 2021-07 2021-01 RBS 2

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI Line 8.6 Added USSGL account 579000 Bulletin No. 2021-07 2021-03 RSOCNP 22

VI

Footnote

VI None RSOCNP

VI

Bulletin No. 2021-12

24 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Validations and Edits 

VII Validations

VII Validation Number

VII 17E Added fail exception for USSGL account 414120 Bulletin No. 2021-07 2021-01 VAL 8

VII 32E Added pass exceptions for multiple Department of Energy TAS Bulletin No. 2021-07 20121-02 VAL 6

VII 37 Added USSGL accounts 416612 and 422512; Deleted USSGL account 439501 Bulletin No. 2021-07 2021-03 VAL 8

VII 41 Added USSGL account 411910 Bulletin No. 2021-07 2021-01 VAL 8

VII 50 Added USSGL accounts 413415 and 439504 Bulletin No. 2021-07 2021-01 VAL 8

VII 70E Deleted pass exceptions for multiple TAS in Fund Family 020 5445 Bulletin No. 2021-07 2021-01 VAL 1

VII 90E Added pass exceptions for multiple Fund Families with Disaster Emergency Fund Code 

domain values "J", "L", and "N"

Bulletin No. 2021-07 2021-01

VAL

1

VII 99E Added pass exception for TAS 455 X 4110 with USSGL account 438200 Bulletin No. 2021-07 2021-01 VAL 1

VII 111E Added pass exceptions for multiple USSGL accounts and multiple Fund Families Bulletin No. 2021-07 2021-02 VAL 6

VII 112 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2021-01 VAL 18

VII 113 Added USSGL accounts 131900 and 590900 Bulletin No. 2021-07 2021-01 VAL 18

VII 114 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 115 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 115E Added Bulletin No. 2021-07 2021-01 VAL 8

VII 116 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 116E Added Bulletin No. 2021-07 2021-01 VAL 8

VII 117 Added Bulletin No. 2021-07 2021-01 VAL 8

VII 117E Added Bulletin No. 2021-07 2021-01 VAL 8

VII 118 Added Bulletin No. 2021-07 2021-03 VAL 8

VII 118E Added Bulletin No. 2021-07 2021-03 VAL 8

VII 119 Added Bulletin No. 2021-07 2021-03 VAL 8

VII 119E Added Bulletin No. 2021-07 2021-03 VAL 8

Edits

VII Edit Number

VII 2 Added SF133 lines 1040, 1041, 1042, 1043, 1044, 1063, 1064, 1065, 1122, 1222, 1410, 

1431, 1722, and 1902

Bulletin No. 2021-07 2021-02 EDIT 1

VII 3 Added USSGL accounts 422512 and 439402 Bulletin No. 2021-07 2021-03 EDIT 1

VII 4 Added USSGL accounts 411912, 413415, 416512, 416612, 422512, 425512, 436001, 

439401, 439402, 439412, and 439504; Deleted USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 5 Adds USSGL accounts 113510 and 123500 Bulletin No. 2021-07 2021-03 EDIT 8

VII 21 Added closing group 439401; Added USSGL account 413415 to closing group 413900; 

USSGL accounts 411910, 411912, 417400, and 425512 to closing group 420100; 

USSGL account 436001 to closing group 436000; USSGL account 439412 to closing 

group 439400; and USSGL account 439401 to closing group 439401.

Bulletin No. 2021-07 2021-01 EDIT 8

VII 21 Added closing groups 422512 and 439402; Added USSGL account 416712 to closing 

group 420100; USSGL account 422512 to closing group 422512; and USSGL account 

439402 to closing group 439402

Bulletin No. 2021-07 2021-03 EDIT 8

VII 22 Added USSGL accounts 113510 and 123500 Bulletin No. 2021-07 2021-03 EDIT 8

VII 23 Added USSGL accounts 113510 and 123500 Bulletin No. 2021-07 2021-03 EDIT 8

VII 24 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

Bulletin No. 2021-12

25 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 37 Added USSGL account 417400; Revised description Bulletin No. 2021-07 2021-01 EDIT 8

VII 37 Added USSGL account 416712 Bulletin No. 2021-07 2021-03 EDIT 8

VII 42 Added USSGL account 413415 Bulletin No. 2021-07 2021-01 EDIT 8

VII 43 Added lines 3.4, 3.5, 3.6, and 3.7 from the Reclassified Statement of Operations and 

Changes in Net Position

Bulletin No. 2021-07 2021-01 EDIT 17

VII 45 Added closing groups 113510 and 123500; Added USSGL account 113510 to closing 

group 113510 and USSGL account 123500 to closing group 123500

Bulletin No. 2021-07 2021-03 EDIT 8

VII 46 Added USSGL account 422512 Bulletin No. 2021-07 2021-03 EDIT 8

VII 47 Added USSGL account 422512 Bulletin No. 2021-07 2021-03 EDIT 8

VII 69 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 70 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 71 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 72 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 73 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 74 Added SF133 lines 1040, 1041, 1042, 1043, and 1044; Revised name and description Bulletin No. 2021-07 2021-02 EDIT 1

VII 75 Added SF133 line 1122 Bulletin No. 2021-07 2021-02 EDIT 1

VII 79 Added SF133 line 1722 Bulletin No. 2021-07 2021-02 EDIT 1

VII 80 Added SF133 line 1222 Bulletin No. 2021-07 2021-02 EDIT 1

VII 82 Added SF133 lines 1410 and 1431 Bulletin No. 2021-07 2021-02 EDIT 1

VII 96 Added SF133 lines 1122 and 1722 Bulletin No. 2021-07 2021-02 EDIT 1

VII 97 Added SF133 lines 1222, 1410, and 1431 Bulletin No. 2021-07 2021-02 EDIT 1

VII 100 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 101 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 102 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 103 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 104 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 105 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 106 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 107 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 118 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 119 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

Bulletin No. 2021-12

26 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 120 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 121 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 122 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 123 Added USSGL accounts 416512, 416612, 416712, 422512, and 439402; Deleted 

USSGL account 439501

Bulletin No. 2021-07 2021-03 EDIT 8

VII 125 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 126 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 127 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 128 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 129 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 130 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 131 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 132 Added Bulletin No. 2021-07 2021-03 EDIT 21

VII 133 Added Bulletin No. 2021-07 2021-03 EDIT 21

Bulletin No. 2020-21

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III A144 New Bulletin No. 2020-21 2020-10 TC 1

III A147 New Bulletin No. 2020-21 2020-10 TC 1

III D622 Revised Bulletin No. 2020-21 2020-10 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV 310500 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

Bulletin No. 2021-12

27 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 310800 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

IV 310900 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

IV 570500 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

IV 570800 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

IV 570900 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2020-10 ATT TBL 2

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V None BS

V Optional (2020)Balance Sheet:

V Column

V New Crosswalk Bulletin No. 2020-21 2020-10 BS 19

Line

V New Crosswalk Bulletin No. 2020-21 2020-10 BS 19

V Statement of Net Cost:

V Line

V Revised Section Title Line from "Gross Program Costs (Note 22):" to "Gross Program 

Costs (Note 21):" Bulletin No. 2020-21 

2020-10 SNC 9

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V None SCNP

V Footnote

V None SCNP

Bulletin No. 2021-12

28 March 2021
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 Custodial Activity: 

V Line

V SCA

V Footnote

V SCA

V Statement of Budgetary Resources:

V Column

V Financing Account Code 

attribute domain value

Added Bulletin No. 2020-21 2020-10 SBR 9

V Line

V Revised title "Outlays, net:" to "Outlays, Net and Disbursements, Net" Bulletin No. 2020-21 2020-10 SBR 9

V 1051 Revised line title Bulletin No. 2020-21 2020-10 SBR 9

V 1290 Deleted USSGL account 415901 Bulletin No. 2020-21 2020-10 SBR 2

V 1490 Deleted USSGL account 415901 Bulletin No. 2020-21 2020-10 SBR 2

V 2190 Revised line title Bulletin No. 2020-21 2020-10 SBR 9

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

425200, 425300, 426100, 426200, 426500, 427100, 427700, 487200, and 497200; 

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

488200 and 498200

Bulletin No. 2020-21 2020-10 SBR 1

V 4220 Added Bulletin No. 2020-21 2020-10 SBR 9

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1010 Deleted footnote 6 from USSGL account 419000 with GTAS Fund Type Code attribute 

domain value "EP" and Reimbursable Flag attribute domain value "D"; Revised GTAS 

Fund Type attribute domain value from "EG" to "EG/EP" for USSGL account 419000 

with Reimbursable Flag attribute domain value "R" and deleted footnote 6; 

Bulletin No. 2020-21 2020-10 SF 133/Schedule P 1

V 1011 Deleted footnote 6 from USSGL account 419000 with GTAS Fund Type Code attribute 

domain value "EP" and Reimbursable Flag attribute domain value "D"; Revised Trans 

Code attribute domain value from "X/N" to "N" for USSGL account 419000 with GTAS 

Fund Type attribute domain value "EP" and Reimbursable Flag attribute domain value 

"R"; Revised GTAS Fund Type attribute domain value from "EG" to "EG/EP" for 

USSGL account 419000 with Reimbursable Flag attribute domain value "R" and deleted 

footnote 6.

Bulletin No. 2020-21 2020-10 SF 133/Schedule P 1

Bulletin No. 2021-12

29 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1040 Added USSGL account 418000 with GTAS Fund Type attribute domain value "EG/EP" 

and Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-21 2020-10 SF 133/Schedule P 1

V 1082 Deleted Bulletin No. 2020-21 2020-10 SF 133/Schedule P 4

V 1083 Deleted Bulletin No. 2020-21 2020-10 SF 133/Schedule P 4

V 1203 Added USSGL account 438400 with Reduction Type Code attribute domain value 

"OTR"

Bulletin No. 2020-21 2020-08 SF 133/Schedule P 1

V 1800 Added USSGL accounts 426100, 426200, and 426300 with GTAS Fund Type attribute 

domain value "EG" and Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-21 2020-10 SF 133/Schedule P 1

V 4123 Added USSGL accounts 426100, 426200, and 426300 with GTAS Fund Type attribute 

domain value "EG" and Reimbursable Flag attribute domain value "R"

Bulletin No. 2020-21 2020-10 SF 133/Schedule P 1

V Footnote

V None

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 2(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 2.1(old) Revised line number from 2.1 to 7 Bulletin No. 2020-21 2020-10 RBS 19

VI 7(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.2(old) Revised line number from 2.2 to 8 Bulletin No. 2020-21 2020-10 RBS 19

VI 8(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.3(old) Revised line number from 2.3 to 9 Bulletin No. 2020-21 2020-10 RBS 19

VI 9(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.4(old) Revised line number from 2.4 to 10 Bulletin No. 2020-21 2020-10 RBS 19

VI 10(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.5(old) Revised line number from 2.5 to 11 Bulletin No. 2020-21 2020-10 RBS 19

VI 11(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.6(old) Revised line number from 2.6 to 12 Bulletin No. 2020-21 2020-10 RBS 19

VI 12(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.7(old) Revised line number from 2.7 to 13 Bulletin No. 2020-21 2020-10 RBS 19

VI 13(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 2.8(old) Revised line number from 2.8 to 14 Bulletin No. 2020-21 2020-10 RBS 19

VI 14(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 2.9(old) Revised line number from 2.9 to 15 Bulletin No. 2020-21 2020-10 RBS 19

VI 15(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 3(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 3.1(old) Revised line number from 3.1 to 1 Bulletin No. 2020-21 2020-10 RBS 19

VI 1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.2(old) Revised line number from 3.2 to 2.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 2.1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.3(old) Revised line number from 3.3 to 3.4 Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2021-12

30 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3.4(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 3.4(old) Revised line number from 3.4 to 3.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.5(old) Revised line number from 3.5 to 2.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 2.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 4(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 3.6(old) Revised line number from 3.6 to 4.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 4.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.7(old) Revised line number from 3.7 to 4.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 4.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.8(old) Revised line number from 3.8 to 3.5 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.5(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.9(old) Revised line number 3.9 to 3.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.10(old) Revised line number from 3.10 to 5.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.11(old) Revised line number from 3.11 to 5.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.12(old) Revised line number from 3.12 to 3.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 3.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.13(old) Revised line number from 3.13 to 5.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 5.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 3.14(old) Revised line number from 3.14 to 6 Bulletin No. 2020-21 2020-10 RBS 19

VI 6(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 4(old) Revised line number from 4 to 16 Bulletin No. 2020-21 2020-10 RBS 19

VI 16(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 17(new) Added line Bulletin No. 2020-21 2020-10 RBS 19

VI 5(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 5(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 6(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 6.1(old) Revised line number from 6.1 to 24 Bulletin No. 2020-21 2020-10 RBS 19

VI 24(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.2(old) Revised line number from 6.2 to 25 Bulletin No. 2020-21 2020-10 RBS 19

VI 25(new) Added USSGL account 259000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.3(old) Revised line number from 6.3 to 26 Bulletin No. 2020-21 2020-10 RBS 19

VI 26(new) Added USSGL account 222000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.4(old) Revised line number from 6.4 to 27 Bulletin No. 2020-21 2020-10 RBS 19

VI 27(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.5(old) Revised line number from 6.5 to 28 Bulletin No. 2020-21 2020-10 RBS 19

VI 28(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.6(old) Revised line number 6.6 to 29 Bulletin No. 2020-21 2020-10 RBS 19

VI 29(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.7(old) Revised line number 6.7 to 30 Bulletin No. 2020-21 2020-10 RBS 19

VI 30(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.8(old) Revised line number 6.8 to 31 Bulletin No. 2020-21 2020-10 RBS 19

VI 31(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 6.9(old) Revised line number 6.9 to 32 Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2021-12

31 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 32(new) Deleted USSGL accounts 222000 and 259000; Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 6.10(old) Revised line number 6.10 to 33 Bulletin No. 2020-21 2020-10 RBS 19

VI 33(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 7(old) Revised title; no line number Bulletin No. 2020-21 2020-10 RBS 19

VI 7.1(old) Revised line number 7.1 to 19.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 19.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.2(old) Revised line number 7.2 to 19.1 Bulletin No. 2020-21 2020-10 RBS 19

Vi 19.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.3(old) Revised line number 7.3 to 20.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 20.1(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.4(old) Revised line number 7.4 to 20.2

Bulletin No. 2020-21

2020-10 RBS 19

VI 20.2(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.5(old) Revised line number 7.5 to 21.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 21.1(new)

Bulletin No. 2020-21

2020-10 RBS 19

VI 7.6(old) Revised line number 7.6 to 21.2

Bulletin No. 2020-21

2020-10 RBS 19

VI 21.2(new)

Bulletin No. 2020-21

2020-10 RBS 19

VI 7.7(old) Revised line number 7.7 to 19.4

Bulletin No. 2020-21

2020-10 RBS 19

VI 19.4(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.8(old) Revised line number 7.8 to 19.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 19.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.9(old) Revised line number 7.9 to 22.1 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.1(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.10(old) Revised line number 7.10 to 22.4 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.4(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.11(old) Revised line number 7.11 to 22.5 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.5(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.12(old) Revised line number 7.12 to 22.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.2(new) Revised title Bulletin No. 2020-21 2020-10 RBS 19

VI 7.13(old) Revised line number 7.13 to 18 Bulletin No. 2020-21 2020-10 RBS 19

VI 18(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.14(old) Revised line number 7.14 to 22.3 Bulletin No. 2020-21 2020-10 RBS 19

VI 22.3(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 7.15(old) Revised line number 7.15 to 23 Bulletin No. 2020-21 2020-10 RBS 19

VI 23(new) Revised line title Bulletin No. 2020-21 2020-10 RBS 19

VI 8(old) Revised line number 8 to 34 Bulletin No. 2020-21 2020-10 RBS 19

VI 34(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 35(new) Added Bulletin No. 2020-21 2020-10 RBS 19

Bulletin No. 2021-12

32 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 9.1(old) Revised line number 9.1 to 36.1 and 36.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 36.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 36.2(new) Deleted USSGL accounts 

309000,310000,310100,310200,310300,310500,310600,310700,310800,310900; 

Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 9.2(old) Revised line number 9.2 to lines 37.1 and 37.2 Bulletin No. 2020-21 2020-10 RBS 19

VI 37.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 37.2(new) Deleted USSGL accounts 

309000,309010,310000,310100,310200,310300,310500,310600,310700,310800,310900

,320000,320100,320110,320600,320700,320800; Revised line title Bulletin No. 2020-21

2020-10 RBS 19

VI 10(old) Revised line number 10 to 38 Bulletin No. 2020-21 2020-10 RBS 19

VI 38(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 11(old) Revised line number 11 to 39 Bulletin No. 2020-21 2020-10 RBS 19

VI 39(new) Bulletin No. 2020-21 2020-10 RBS 19

VI 19(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 20(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 21(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI 22(new) Added Bulletin No. 2020-21 2020-10 RBS 19

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 64E Deleted exceptions Bulletin No. 2020-21 2020-10 VAL 1

VII 67E Added pass exception for TAS 016 X 8042 with USSGL account 412600 Bulletin No. 2020-21 2020-09 VAL 6

VII 70E Added pass exception for TAS 020 2020 2021 5445 Bulletin No. 2020-21 2020-10 VAL 6

Bulletin No. 2021-12

33 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2020-08 VAL 6

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2020-09 VAL 6

VII 99E Added pass exceptions for TAS 075 20182018 1365 with USSGL Account 427700 Bulletin No. 2020-21 2020-08 VAL 6

VII 99E Added pass exceptions for multiple HUD TAS Bulletin No. 2020-21 2020-09 VAL 6

VII 108 Added new validation restricting Reimbursable Flag to "D" for any Disaster Emergency 

Fund Code domain values other than "Q"

Bulletin No. 2020-21 2020-08 VAL 1

VII 109 Added new validation restricting the use of USSGL 438400 with Budget Enforcement 

Act Category Indicator "M" and Reduction Type "OTR" to specific TAS

Bulletin No. 2020-21 2020-09 VAL 1

VII 109E Added pass exceptions for TAS 070 X 0550 and 070 X 5385 Bulletin No. 2020-21 2020-09 VAL 1

VII 112 Added new validation to restrict the USSGL accounts reported by TAS with Main 

Account 3611

Bulletin No. 2020-21 2020-10 VAL 18

VII 113 Added new validation to restrict the USSGL accounts reported by TAS with Main 

Account 3612

Bulletin No. 2020-21 2020-10 VAL 18

VII Edits

Edit Number

VII 39 Added USSGL account 439300, Begin/End indicator "E", Authority Type Code "P", and 

Fund Type "EG"

Bulletin No. 2020-21 2020-08 EDIT 1

Bulletin No. 2020-21

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 411910 Added Bulletin No. 2020-21 2021-01 COA 8

I 411912 Added Bulletin No. 2020-21 2021-01 COA 8

I 412050 Added Bulletin No. 2020-21 2021-01 COA 8

I 413415 Added Bulletin No. 2020-21 2021-01 COA 8

I 417400 Added Bulletin No. 2020-21 2021-01 COA 8

I 421512 Added Bulletin No. 2020-21 2021-01 COA 8

I 425512 Added Bulletin No. 2020-21 2021-01 COA 8

I 436001 Added Bulletin No. 2020-21 2021-01 COA 8

I 439401 Added Bulletin No. 2020-21 2021-01 COA 8

I 439412 Added Bulletin No. 2020-21 2021-01 COA 8

I 439432 Added Bulletin No. 2020-21 2021-01 COA 8

Bulletin No. 2021-12

34 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

I 439504 Added Bulletin No. 2020-21 2021-01 COA 8

USSGL Accounts and Definitions:

II 411910 Added Bulletin No. 2020-21 2021-01 DEF 8

II 411912 Added Bulletin No. 2020-21 2021-01 DEF 8

II 412050 Added Bulletin No. 2020-21 2021-01 DEF 8

II 413415 Added Bulletin No. 2020-21 2021-01 DEF 8

II 417400 Added Bulletin No. 2020-21 2021-01 DEF 8

II 421512 Added Bulletin No. 2020-21 2021-01 DEF 8

II 425512 Added Bulletin No. 2020-21 2021-01 DEF 8

II 436001 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439401 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439412 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439432 Added Bulletin No. 2020-21 2021-01 DEF 8

II 439504 Added Bulletin No. 2020-21 2021-01 DEF 8

USSGL Account Transactions:

III A105 Added Bulletin No. 2020-21 2021-01 TC 8

III A144 Added Bulletin No. 2020-21 2021-01 TC 1

III A146 Revised Bulletin No. 2020-21 2021-01 TC 8

III A147 Added Bulletin No. 2020-21 2021-01 TC 1

III A492 Revised Bulletin No. 2020-21 2021-01 TC 8

III A514 Revised Bulletin No. 2020-21 2021-01 TC 8

III B102 Revised Bulletin No. 2020-21 2021-01 TC 8

III B105 Revised Bulletin No. 2020-21 2021-01 TC 8

III B106 Revised Bulletin No. 2020-21 2021-01 TC 8

III B107 Revised Bulletin No. 2020-21 2021-01 TC 8

III B109 Revised Bulletin No. 2020-21 2021-01 TC 8

III B110 Revised Bulletin No. 2020-21 2021-01 TC 8

III B112 Revised Bulletin No. 2020-21 2021-01 TC 8

III B118 Revised Bulletin No. 2020-21 2021-01 TC 8

III B120 Revised Bulletin No. 2020-21 2021-01 TC 8

III B122 Revised Bulletin No. 2020-21 2021-01 TC 8

III B130 Revised Bulletin No. 2020-21 2021-01 TC 8

III B134 Revised Bulletin No. 2020-21 2021-01 TC 8

III B202 Revised Bulletin No. 2020-21 2021-01 TC 8

III B234 Revised Bulletin No. 2020-21 2021-01 TC 8

Bulletin No. 2021-12

35 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III B235 Revised Bulletin No. 2020-21 2021-01 TC 8

III B402 Revised Bulletin No. 2020-21 2021-01 TC 8

III B404 Revised Bulletin No. 2020-21 2021-01 TC 8

III B406 Revised Bulletin No. 2020-21 2021-01 TC 8

III B412 Revised Bulletin No. 2020-21 2021-01 TC 8

III B416 Revised Bulletin No. 2020-21 2021-01 TC 8

III B418 Revised Bulletin No. 2020-21 2021-01 TC 8

III B428 Revised Bulletin No. 2020-21 2021-01 TC 8

III B430 Revised Bulletin No. 2020-21 2021-01 TC 8

III B436 Revised Bulletin No. 2020-21 2021-01 TC 8

III B438 Revised Bulletin No. 2020-21 2021-01 TC 8

III B452 Revised Bulletin No. 2020-21 2021-01 TC 8

III B604 Revised Bulletin No. 2020-21 2021-01 TC 8

III C132 Revised Bulletin No. 2020-21 2021-01 TC 8

III C134 Revised Bulletin No. 2020-21 2021-01 TC 8

III C136 Revised Bulletin No. 2020-21 2021-01 TC 8

III C137 Revised Bulletin No. 2020-21 2021-01 TC 8

III C138 Revised Bulletin No. 2020-21 2021-01 TC 8

III C139 Revised Bulletin No. 2020-21 2021-01 TC 8

III C408 Revised Bulletin No. 2020-21 2021-01 TC 8

III C412 Revised Bulletin No. 2020-21 2021-01 TC 1

III C413 Added Bulletin No. 2020-21 2021-01 TC 1

III D102 Revised Bulletin No. 2020-21 2021-01 TC 8

III D106 Revised Bulletin No. 2020-21 2021-01 TC 8

III D107 Revised Bulletin No. 2020-21 2021-01 TC 8

III D108 Revised Bulletin No. 2020-21 2021-01 TC 8

III D110 Revised Bulletin No. 2020-21 2021-01 TC 8

III D114 Revised Bulletin No. 2020-21 2021-01 TC 8

III D126 Revised Bulletin No. 2020-21 2021-01 TC 8

III D134 Revised Bulletin No. 2020-21 2021-01 TC 8

III D618 Revised Bulletin No. 2020-21 2021-01 TC 8

III D622 Revised Bulletin No. 2020-21 2021-01 TC 1

III D626 Revised Bulletin No. 2020-21 2021-01 TC 8

III E102 Revised Bulletin No. 2020-21 2021-01 TC 8

III E104 Revised Bulletin No. 2020-21 2021-01 TC 8

III E106 Revised Bulletin No. 2020-21 2021-01 TC 8

III E108 Revised Bulletin No. 2020-21 2021-01 TC 8

III E109 Revised Bulletin No. 2020-21 2021-01 TC 8

III E204 Revised Bulletin No. 2020-21 2021-01 TC 8

III E412 Revised Bulletin No. 2020-21 2021-01 TC 8

III F108 Revised Bulletin No. 2020-21 2021-01 TC 8

III F127 Added Bulletin No. 2020-21 2021-01 TC 1

III F128 Revised Bulletin No. 2020-21 2021-01 TC 8

III F148 Revised Bulletin No. 2020-21 2021-01 TC 8

III F302 Revised Bulletin No. 2020-21 2021-01 TC 8

III F336 Revised Bulletin No. 2020-21 2021-01 TC 8

III F342 Revised Bulletin No. 2020-21 2021-01 TC 8

Bulletin No. 2021-12

36 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Definition Report:

ADR

IV Added Authority Type Code attribute domain value "X - Transfer of Borrowing 

Authority Converted to Cash"

Bulletin No. 2020-21 2021-01 ADR 1

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Added Authority Type Code attribute domain value "X - Transfer of Borrowing 

Authority Converted to Cash"

Bulletin No. 2020-21 2021-01 ATT TBL 1

IV

USSGL

IV 310500 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 310800 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 310900 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 416000 Revised Authority Type Code attribute domain value from "C/D/P/S" to "C/D/P/S/X" Bulletin No. 2020-21 2021-01 ATT TBL 1

IV 419000 Revised Financing Account Code attribute domain value from "G/N" to "D/G/N" Bulletin No. 2020-21 2021-01 ATT TBL 1

IV 425200 Revised Federal Nonfederal Code attribute domain value from "E/F/N" to "E/F" and 

Financing Account Code attribute domain value from "D/G/N" to "N"

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 570500 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 570800 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

IV 570900 Revised Trading Partner Agency Identifier attribute domain values from blank to "###", 

and Trading Partner Main Account Code attribute domain values from blank to "####" 

Bulletin No. 2020-21 2021-01 ATT TBL 2

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 2(old) Revised line number from 2 to 2.1 and 2.2 Bulletin No. 2020-21 2021-01 BS 19

V 2.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 2.2(new) Bulletin No. 2020-21 2021-01 BS 19

3(old) Revised line number from 3 to 3.1,3.2,3.3,3.4 and 3.5 Bulletin No. 2020-21 2021-01 BS 19

Bulletin No. 2021-12

37 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 3.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 3.4(new) Added USSGL account 199000;Deleted USSGL account 134000 Bulletin No. 2020-21 2021-01 BS 19

V 3.5(new) Bulletin No. 2020-21 2021-01 BS 19

V 4(old) Revised line number from 4 to 4.1 and 4.2 Bulletin No. 2020-21 2021-01 BS 19

V 4.1(new) Added USSGL account 134000 Bulletin No. 2020-21 2021-01 BS 19

V 4.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 5(old) Revised line number from 5 to 5.1,5.2 and 5.3 Bulletin No. 2020-21 2021-01 BS 19

V 5.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 5.2(new) Added USSGL account 199010 Bulletin No. 2020-21 2021-01 BS 19

V 5.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 9(old) Revised line numbers from 9 and 10 to 8 Bulletin No. 2020-21 2021-01 BS 19

V 10(old) Revised line numbers from 9 and 10 to 8 Bulletin No. 2020-21 2021-01 BS 19

V 8(new) Bulletin No. 2020-21 2021-01 BS 19

8(old) Revised line numbers from 8 and 11 to 9 Bulletin No. 2020-21 2021-01 BS 19

V 11(old) Revised line numbers from 8 and 11 to 9 Bulletin No. 2020-21 2021-01 BS 19

V 9(new) Bulletin No. 2020-21 2021-01 BS 19

V 12(old) Revised line number from 12 to 10 Bulletin No. 2020-21 2021-01 BS 19

V 10(new) Bulletin No. 2020-21 2021-01 BS 19

V 13(old) Revised line number from 13 to 11 Bulletin No. 2020-21 2021-01 BS 19

V 11(new) Bulletin No. 2020-21 2021-01 BS 19

V 8(old) Revised line number from 8 to 12 and 13 Bulletin No. 2020-21 2021-01 BS 19

V 12(new) Bulletin No. 2020-21 2021-01 BS 19

V 13(new) Bulletin No. 2020-21 2021-01 BS 19

V 15 Added Bulletin No. 2020-21 2021-01 BS 19

V 15(old) Revised line number from 15 to 16 Bulletin No. 2020-21 2021-01 BS 19

V 16(new) Bulletin No. 2020-21 2021-01 BS 19

V 16(old) Revised line number from 16 to 17 Bulletin No. 2020-21 2021-01 BS 19

V 17(new) Bulletin No. 2020-21 2021-01 BS 19

V 18 Added Bulletin No. 2020-21 2021-01 BS 19

V 17(old) Revised line number from 17 and 19 to 19.1,19.2,19.3 and 19.4 Bulletin No. 2020-21 2021-01 BS 19

V 19(old) Revised line number from 17 and 19 to 19.1,19.2,19.3 and 19.4 Bulletin No. 2020-21 2021-01 BS 19

V 19.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.3(new) Bulletin No. 2020-21 2021-01 BS 19

V 19.4(new) Bulletin No. 2020-21 2021-01 BS 19

V 18(old) Revised line number from 18 to 20.1 and 20.2 Bulletin No. 2020-21 2021-01 BS 19

V 20.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 20.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 18(old) Revised line number from 18 to 21.1 and 21.2 Bulletin No. 2020-21 2021-01 BS 19

V 21.1(new) Added USSGL account 214000 Bulletin No. 2020-21 2021-01 BS 19

V 21.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 19(old) Revised line number from 19 to 22.1,22.2,22.3,22.4 and 22.5 Bulletin No. 2020-21 2021-01 BS 19

V 22.1(new) Bulletin No. 2020-21 2021-01 BS 19

Bulletin No. 2021-12

38 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 22.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 22.3(new) Added USSGL account 259000 Bulletin No. 2020-21 2021-01 BS 19

V 22.4(new) Bulletin No. 2020-21 2021-01 BS 19

V 22.5(new) Bulletin No. 2020-21 2021-01 BS 19

V 21(old) Revised line number from 21 to 24 Bulletin No. 2020-21 2021-01 BS 19

V 24(new) Bulletin No. 2020-21 2021-01 BS 19

V 23(old) Revised line number from 23 to 25 Bulletin No. 2020-21 2021-01 BS 19

V 25(new) Bulletin No. 2020-21 2021-01 BS 19

V 24(old) Revised line number from 24 to 26 Bulletin No. 2020-21 2021-01 BS 19

V 26(new) Added USSGL accounts 221300,222000, and 229000 Bulletin No. 2020-21 2021-01 BS 19

V 25(old) Revised line number from 25 to 27 Bulletin No. 2020-21 2021-01 BS 19

V 27(new) Bulletin No. 2020-21 2021-01 BS 19

V 26(old) Revised line number from 26 to 28 Bulletin No. 2020-21 2021-01 BS 19

V 28(new) Bulletin No. 2020-21 2021-01 BS 19

V 22(old) Revised line number from 22 to 29 Bulletin No. 2020-21 2021-01 BS 19

V 29(new) Bulletin No. 2020-21 2021-01 BS 19

V 27(old) Revised line number from 27 to 30,31 and 32 Bulletin No. 2020-21 2021-01 BS 19

V 30(new) Bulletin No. 2020-21 2021-01 BS 19

V 31(new) Bulletin No. 2020-21 2021-01 BS 19

V 32(new) Added USSGL account 201000 Bulletin No. 2020-21 2021-01 BS 19

V 33 Added Bulletin No. 2020-21 2021-01 BS 19

V 28(old) Revised line number from 28 to 34 Bulletin No. 2020-21 2021-01 BS 19

V 34(new) Bulletin No. 2020-21 2021-01 BS 19

V 29(old) Revised line number from 29 to 35 Bulletin No. 2020-21 2021-01 BS 19

V 35(new) Bulletin No. 2020-21 2021-01 BS 19

V 30(old) Revised line number from 30 to 36.1 Bulletin No. 2020-21 2021-01 BS 19

V 36.1(new) Bulletin No. 2020-21 2021-01 BS 19

V 32(old) Revised line number from 32 to 36.2 Bulletin No. 2020-21 2021-01 BS 19

V 36.2(new) Bulletin No. 2020-21 2021-01 BS 19

V 31(old) Revised line number from 31 to 37.1 Bulletin No. 2020-21 2021-01 BS 19

V 37.1(new) Added USSGL accounts 309010,320000,320100,320110,320600,320700,320710, and 

320800

Bulletin No. 2020-21 2021-01 BS 19

V 33(old) Revised line number from 33 to 37.2 Bulletin No. 2020-21 2021-01 BS 19

V 37.2(new) Added USSGL accounts 570005,570006,571000,571200,579010,591910, and 771000 Bulletin No. 2020-21 2021-01 BS 19

V 36(old) Revised line number from 36 to 38 Bulletin No. 2020-21 2021-01 BS 19

V 38(new) Bulletin No. 2020-21 2021-01 BS 19

V 37(old) Revised line number from 37 to 39 Bulletin No. 2020-21 2021-01 BS 19

V 39(new) Bulletin No. 2020-21 2021-01 BS 19

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Bulletin No. 2021-12

39 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

V Revised Section Title Line from "Gross Program Costs (Note 22): to "Gross Program 

Costs (Note 21): Bulletin No. 2020-21 

2021-01 SNC 9

V

Footnote

V None SNC

V

Statement of Changes in Net Position:

V Line

V None SCNP

V

Footnote

V None SCNP

V

Statement of Custodial Activity: 

V Line

V None SCA

V

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V Financing Account Code 

attribute domain value

Added Bulletin No 2020-21 2021-01 SBR 4

V

Line

V Revised title "Outlays, net:" to "Outlays, Net and Disbursements, Net" Bulletin No 2020-21 2021-01 SBR 9

V 1051 (old) Revised line number from 1051 to 1071 Bulletin No 2020-21 2021-01 SBR 4

V 1071 (new) Revised line title Bulletin No 2020-21 2021-01 SBR 4

V 1071 (new) Added USSGL accounts 411910, 411912, 412050, 412500, 413415, 421512, 425512, 

436001, and 439432

Bulletin No 2020-21 2021-01 SBR 8

V 1071 Revised Federal Nonfederal Code attribute domain value from "E/F/N" to "E/F" for 

USSGL account 425200

Bulletin No 2020-21 2021-01 SBR 2

V 1290 Added USSGL accounts 411910, 417400, and 439401; Revised Authority Type attribute 

domain value from "P" to "P/X" for USSGL account 416000; Deleted USSGL account 

415901

Bulletin No 2020-21 2021-01 SBR 8

V 1490 Added USSGL account 417400; Revised Debit/Credit attribute domain value from 

"D/C" to "D" for USSGL account 414100; Deleted USSGL account 415901

Bulletin No 2020-21 2021-01 SBR 8

V 1890 Added USSGL accounts 439300, 439401, and 439504; Revised Federal Nonfederal 

Code attribute domain value from "E/F/N" to "E/F" for USSGL account 425200

Bulletin No 2020-21 2021-01 SBR 2

V 1910 Revised calculation detail Bulletin No 2020-21 2021-01 SBR 9

V 2190 Revised line title Bulletin No 2020-21 2020-01 SBR 8

Bulletin No. 2021-12

40 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4190

Added USSGL account 425512; Revised Federal Nonfederal Code attribute domain 

value from "E/F/N" to "E/F" for USSGL account 425200; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL accounts 426100, 426200, 426300, 426500, 

426600, 427100, 427700, 487200, and 497200; Revised Debit/Credit attribute domain 

value from "D/C" to "C" for USSGL accounts 488200, 490200, and 498200

Bulletin No 2020-21 2021-01 SBR 2

V 4220 Added Bulletin No 2020-21 2021-01 SBR 9

Footnote

V None SBR

V

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

V Column

V SF 133/Schedule P

V

Line

V 1010 Added USSGL account 419000 with GTAS Fund Type attribute domain value "EG/EP" 

and BEA Cat Code attribute domain value "M"; Added USSGL account 419000 with 

GTAS Fund Type attribute domain value "EP" and Financing Account Code attribute 

domain value "D/G"

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1011 Added USSGL account 419000 with GTAS Fund Type attribute domain value "EG/EP" 

and BEA Cat Code attribute domain value "M"; Added USSGL account 419000 with 

GTAS Fund Type attribute domain value "EP" and Financing Account Code attribute 

domain value "D/G"; Revised Trans Code attribute domain value from "X/N" to "N" for 

USSGL account 419000 with Financing Account Code attribute domain value "G"

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1020 Added USSGL account 411910 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1025 Added USSGL account 413415 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1037 Revised title Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1039 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1040 (old) Revised line number from 1040 to 1060 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1060 (new) Added USSGL account 418000 with GTAS Fund Type Code attribute domain value 

"EG/EP" and Reimbursable Flag attribute domain value "R"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1040 (new) Added with line title "Adjustment to prior year indefinite appropriations in subsequent 

fiscal year"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1041 (old) Revised line number from 1041 to 1061 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1061 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1041 (new) Added with line title "Other balances previously not available" Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1042 (old) Revised line number from 1042 to 1062 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1062 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1042 (new) Added with line title "Adjustment for change in allocation (general fund portion) (-) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1043 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1044 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1050 (old) Revised line number from 1050 to 1070 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1070 (new) Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

Bulletin No. 2021-12

41 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1060 (old) Revised line number from 1060 to 1080 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1080 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1063 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1064 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1065 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1070 (old) Revised line number from 1070 to 1081 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1081 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1071 (old) Revised line number from 1071 to 1082 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1082 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1072 (old) Revised line number from 1072 to 1083 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1083 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1080 (old) Revised line number from 1080 to 1084 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1084 (new) Added USSGL account 411910 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1081 (old) Revised line number from 1081 to 1084 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1084 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1089 (old) Revised line number from 1089 to 1087 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1087 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1090 (old) Revised line number from 1090 to 1088 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1088 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1093 (old) Revised line number from 1093 to 1089 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1089 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1097 (old) Revised line number from 1097 to 1090 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1090 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1098 (old) Revised line number from 1098 to 1091 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1091 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1092 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1099 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1122 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1131 Deleted USSGL account 439300 with Authority Type Code attribute domain value "S" Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1135 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1151 Revised Authority Type Code attribute domain value from "P" to "P/X" for USSGL 

account 416000

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1222 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1235 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1251 Revised Authority Type Code attribute domain value from "P" to "P/X" for USSGL 

account 416000

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 1410 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1431 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1440 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1722 (old) Revised line number from 1722 to 1721 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1721 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1722 (new) Added with line title "Unobligated balance of spending authority form offsetting 

collections permanently reduced (-)"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1725 (old) Revised line number from 1725 to 1724 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1724 (new) Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1726 (old) Revised line number from 1726 to 1725 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

Bulletin No. 2021-12

42 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1725 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1727 (old) Revised line number from 1727 to 1726 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1726 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1728 (old) Revised line number from 1728 to 1727 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1727 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1750 Revised calculation detail from "Equals the sum of lines 1700 through 1728" to "Equals 

the sum of lines 1700 through 1727"

Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1822 (old) Revised line number from 1822 to 1821 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1821 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1824 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 1900 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1902 Added Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1910 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 1930 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4000 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4010 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490200

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4011 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490200

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4030 Added USSGL account 425512 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

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

accounts 426300 and 426600

Bulletin 2020-21 2021-01 SF 133/Schedule P 1

V 4055 (old) Revised line number from 4055 to 4056 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4056 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4055 (new) Added with line title "Adjustment for change in allocation (offsetting collection portion) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4060 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4070 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4090 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4145 (old) Revised line number from 4145 to 4146 Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4146 (new) Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4150 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 4160 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 5090 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5092 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5098 Revised calculation detail Bulletin 2020-21 2021-01 SF 133/Schedule P 4

V 5104 Added USSGl account 436001 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5311 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5313 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

V 5314 Added USSGL account 439401 Bulletin 2020-21 2021-01 SF 133/Schedule P 8

Footnote

V None SF 133/Schedule P

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

Bulletin No. 2021-12

43 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI GTAS Fund Type Code Deleted Bulletin No. 2020-21 2021-01 RBS 20

Line

VI 1(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 2(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 2.1(old) Revised line number from 2.1 to 7 Bulletin No. 2020-21 2021-01 RBS 19

VI 7(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.2(old) Revised line number from 2.2 to 8 Bulletin No. 2020-21 2021-01 RBS 19

VI 8(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.3(old) Revised line number from 2.3 to 9 Bulletin No. 2020-21 2021-01 RBS 19

VI 9(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.4(old) Revised line number from 2.4 to 10 Bulletin No. 2020-21 2021-01 RBS 19

VI 10(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.5(old) Revised line number from 2.5 to 11 Bulletin No. 2020-21 2021-01 RBS 19

VI 11(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.6(old) Revised line number from 2.6 to 12 Bulletin No. 2020-21 2021-01 RBS 19

VI 12(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.7(old) Revised line number from 2.7 to 13 Bulletin No. 2020-21 2021-01 RBS 19

VI 13(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 2.8(old) Revised line number from 2.8 to 14 Bulletin No. 2020-21 2021-01 RBS 19

VI 14(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 2.9(old) Revised line number from 2.9 to 15 Bulletin No. 2020-21 2021-01 RBS 19

VI 15(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 3(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 3.1(old) Revised line number from 3.1 to 1 Bulletin No. 2020-21 2021-01 RBS 19

VI 1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.2(old) Revised line number from 3.2 to 2.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 2.1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.3(old) Revised line number from 3.3 to 3.4 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.4(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 3.4(old) Revised line number from 3.4 to 3.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.5(old) Revised line number from 3.5 to 2.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 2.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 4(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 3.6(old) Revised line number from 3.6 to 4.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 4.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.7(old) Revised line number from 3.7 to 4.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 4.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.8(old) Revised line number from 3.8 to 3.5 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.5(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.9(old) Revised line number 3.9 to 3.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.10(old) Revised line number from 3.10 to 5.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 5.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.11(old) Revised line number from 3.11 to 5.3 Bulletin No. 2020-21 2021-01 RBS 19

Bulletin No. 2021-12

44 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 5.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.12(old) Revised line number from 3.12 to 3.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 3.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.13(old) Revised line number from 3.13 to 5.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 5.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 3.14(old) Revised line number from 3.14 to 6 Bulletin No. 2020-21 2021-01 RBS 19

VI 6(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 4(old) Revised line number from 4 to 16 Bulletin No. 2020-21 2021-01 RBS 19

VI 16(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 17(new) Added line Bulletin No. 2020-21 2021-01 RBS 19

VI 5(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 5(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 6(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 6.1(old) Revised line number from 6.1 to 24 Bulletin No. 2020-21 2021-01 RBS 19

VI 24(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.2(old) Revised line number from 6.2 to 25 Bulletin No. 2020-21 2021-01 RBS 19

VI 25(new) Added USSGL account 259000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.3(old) Revised line number from 6.3 to 26 Bulletin No. 2020-21 2021-01 RBS 19

VI 26(new) Added USSGL account 222000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.4(old) Revised line number from 6.4 to 27 Bulletin No. 2020-21 2021-01 RBS 19

VI 27(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.5(old) Revised line number from 6.5 to 28 Bulletin No. 2020-21 2021-01 RBS 19

VI 28(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.6(old) Revised line number 6.6 to 29 Bulletin No. 2020-21 2021-01 RBS 19

VI 29(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.7(old) Revised line number 6.7 to 30 Bulletin No. 2020-21 2021-01 RBS 19

VI 30(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.8(old) Revised line number 6.8 to 31 Bulletin No. 2020-21 2021-01 RBS 19

VI 31(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 6.9(old) Revised line number 6.9 to 32 Bulletin No. 2020-21 2021-01 RBS 19

VI 32(new) Deleted USSGL accounts 222000 and 259000; Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 6.10(old) Revised line number 6.10 to 33 Bulletin No. 2020-21 2021-01 RBS 19

VI 33(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 7(old) Revised title; no line number Bulletin No. 2020-21 2021-01 RBS 19

VI 7.1(old) Revised line number 7.1 to 19.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 19.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.2(old) Revised line number 7.2 to 19.1 Bulletin No. 2020-21 2021-01 RBS 19

Vi 19.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.3(old) Revised line number 7.3 to 20.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 20.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.4(old) Revised line number 7.4 to 20.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 20.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.5(old) Revised line number 7.5 to 21.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 21.1(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.6(old) Revised line number 7.6 to 21.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 21.2(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.7(old) Revised line number 7.7 to 19.4 Bulletin No. 2020-21 2021-01 RBS 19

Bulletin No. 2021-12

45 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 19.4(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.8(old) Revised line number 7.8 to 19.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 19.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.9(old) Revised line number 7.9 to 22.1 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.1(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.10(old) Revised line number 7.10 to 22.4 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.4(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.11(old) Revised line number 7.11 to 22.5 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.5(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.12(old) Revised line number 7.12 to 22.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.2(new) Revised title Bulletin No. 2020-21 2021-01 RBS 19

VI 7.13(old) Revised line number 7.13 to 18 Bulletin No. 2020-21 2021-01 RBS 19

VI 18(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.14(old) Revised line number 7.14 to 22.3 Bulletin No. 2020-21 2021-01 RBS 19

VI 22.3(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 7.15(old) Revised line number 7.15 to 23 Bulletin No. 2020-21 2021-01 RBS 19

VI 23(new) Revised line title Bulletin No. 2020-21 2021-01 RBS 19

VI 8(old) Revised line number 8 to 34 Bulletin No. 2020-21 2021-01 RBS 19

VI 34(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 35(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 9.1(old) Revised line number 9.1 to 36.1 and 36.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 36.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 36.2(new) Deleted USSGL accounts 

309000,310000,310100,310200,310300,310500,310600,310700,310800,310900; 

Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 9.2(old) Revised line number 9.2 to lines 37.1 and 37.2 Bulletin No. 2020-21 2021-01 RBS 19

VI 37.1(new) Deleted USSGL account 331000, 500000 series of USSGL accounts, 600000 series of 

USSGL accounts, 700000 series of USSGL accounts, 800000 series of USSGL 

accounts; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

37.2(new) Deleted USSGL accounts 

309000,309010,310000,310100,310200,310300,310500,310600,310700,310800,310900

,320000,320100,320110,320600,320700,320800; Revised line title Bulletin No. 2020-21

2021-01 RBS 19

VI 10(old) Revised line number 10 to 38 Bulletin No. 2020-21 2021-01 RBS 19

VI 38(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 11(old) Revised line number 11 to 39 Bulletin No. 2020-21 2021-01 RBS 19

VI 39(new) Bulletin No. 2020-21 2021-01 RBS 19

VI 19(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 20(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 21(new) Added Bulletin No. 2020-21 2021-01 RBS 19

VI 22(new) Added Bulletin No. 2020-21 2021-01 RBS 19

Footnote

VI None RBS

Reclassified Statement of Net Cost:

Bulletin No. 2021-12

46 March 2021
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 None RSNC

Footnote

VI None RSNC

d

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI None RSOCNP

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 25 Added USSGL account 411910; revised name, description, and error message Bulletin No. 2020-21 2021-01 VAL 8

VII 29E Deleted USSGL Account 463000 Bulletin No. 2020-21 2021-01 VAL 2

VII 30E Deleted USSGL Account 463000 Bulletin No. 2020-21 2021-01 VAL 2

VII 37 Added USSGL account 439504 Bulletin No. 2020-21 2021-01 VAL 8

VII 64E Deleted pass exceptions Bulletin No. 2020-21 2021-01 VAL 1

VII 67E Added pass exception for TAS 016 X 8042 with USSGL account 412600 Bulletin No. 2020-21 2021-01 VAL 6

VII 70E Added pass exception for TAS 020 2020 2021 5445 Bulletin No. 2020-21 2021-01 VAL 6

VII 90E Added pass exceptions for multiple Fund Families for Disaster Emergency Fund Code 

domain values "N" and "O"

Bulletin No. 2020-21 2021-01 VAL 6

VII 108 Added new validation restricting Reimbursable Flag to "D" for any Disaster Emergency 

Fund Code domain values other than "Q"

Bulletin No. 2020-21 2021-01 VAL 1

VII 110 Added new validation requiring Shared Accounting Module Default Accounts 

(Availability Type F) (Main Account 3500 and 3502) to have $0 Fund Balance with 

Treasury each reporting period

Bulletin No. 2020-21 2021-01

VAL

2

VII 111 Added new validation to restrict the reporting of specific USSGL accounts with 

Reimburseable Flag Indicator "D" on TAS with Fund Type "ES" or "ET"

Bulletin No. 2020-21 2021-01

VAL

1

VII 111E Added pass exceptions Bulletin No. 2020-21 2021-01 VAL 1

VII 112 Added new validation to restrict the USSGL accounts reported by TAS with Main 

Account 3611

Bulletin No. 2020-21 2021-01

VAL

18

VII 113 Added new validation to restrict the USSGL accounts reported by TAS with Main 

Account 3612

Bulletin No. 2020-21 2021-01

VAL

18

Edits

VII Edit Number

VII 3 Added USSGL account 439401 Bulletin No. 2020-21 2021-01 EDIT 8

VII 24 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 39 Added USSGL account 439300, Begin/End indicator "E", Authority Type Code "P", and 

Fund Type "EG"

Bulletin No. 2020-21 2021-01 EDIT 1

VII 46 Added USSGL accounts 411910 and 417400 Bulletin No. 2020-21 2021-01 EDIT 8

VII 47 Added USSGL accounts 411910 and 417400 Bulletin No. 2020-21 2021-01 EDIT 8

Bulletin No. 2021-12

47 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 69 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 70 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 71 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 72 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 73 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 100 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 101 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 102 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 103 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 104 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 105 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 106 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 107 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 118 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 119 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 120 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 121 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 122 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

VII 123 Added USSGL accounts 411910, 411912, 412050, 413415, 417400, 421512, 425512, 

436001, 439401, 439412, 439432, and 439504

Bulletin No. 2020-21 2021-01 EDIT 8

Bulletin No. 2020-15

Part 1 Fiscal 2020

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

Bulletin No. 2021-12

48 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II None DEF

III USSGL Account Transactions:

III F112 Revised Bulletin No. 2020-15 2020-08 TC 1

III F336 Revised Bulletin No. 2020-15 2020-09 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Revised Disaster Emergency Fund Code attribute domain value from "L - 

Disaster/Emergency/Wildfire Suppression" to "L - Emergency PL 116-123"

Bulletin No. 2020-15 2020-06 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "M - 

Disaster/Emergency/Wildfire Suppression" to "M - Emergency PL 116-127"

Bulletin No. 2020-15 2020-06 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "N - 

Disaster/Emergency/Wildfire Suppression" to "N - Emergency PL 116-136"

Bulletin No. 2020-15 2020-06 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "O - 

Disaster/Emergency/Wildfire Suppression" to "O - Nonemergency PL 116-136"

Bulletin No. 2020-15 2020-06 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "O - 

Nonemergency PL 116-136" to "O - Nonemergency PLs 116-136 & 116-139"

Bulletin No. 2020-15 2020-07 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "P - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

IV Revised Disaster Emergency Fund Code attribute domain value from "P - 

Disaster/Emergency/Wildfire Suppression" to "P - Emergency PL 116-139"

Bulletin No. 2020-15 2020-07 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "R - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "S - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "T - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ADR 1

IV Added Disaster Emergency Fund Code attribute domain value "U - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-07 ADR 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Revised Disaster Emergency Fund Code attribute domain value from "L - 

Disaster/Emergency/Wildfire Suppression" to "L - Emergency PL 116-123"

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "M - 

Disaster/Emergency/Wildfire Suppression" to "M - Emergency PL 116-127"

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "N - 

Disaster/Emergency/Wildfire Suppression" to "N - Emergency PL 116-136"

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "O - 

Disaster/Emergency/Wildfire Suppression" to "O - Nonemergency PL 116-136"

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain value from "O - 

Nonemergency PL 116-136" to "O - Nonemergency PLs 116-136 and 116-139"

Bulletin No. 2020-15 2020-07 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "P - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

Bulletin No. 2021-12

49 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Revised Disaster Emergency Fund Code attribute domain value from "P - 

Disaster/Emergency/Wildfire Suppression" to "P - Emergency PL 116-139"

Bulletin No. 2020-15 2020-07 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "R - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "S - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "T - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Added Disaster Emergency Fund Code attribute domain value "U - 

Disaster/Emergency/Wildfire Suppression" 

Bulletin No. 2020-15 2020-07 ATT TBL 1

USSGL

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T" for all Budgetary USSGL Accounts

Bulletin No. 2020-15 2020-06 ATT TBL 1

IV Revised Disaster Emergency Fund Code attribute domain values from 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/Q/R/S/T" to 

"A/B/C/D/E/F/G/H/I/J/K/L/M/N/O/P/Q/R/S/T/U" for all Budgetary USSGL Accounts

Bulletin No. 2020-15 2020-07 ATT TBL 1

IV 131900 Revised Federal Non-Federal Code attribute domain values from "N" to "F/N", Trading 

Partner Agency Identifier attribute domain values from blank to "###", and Trading 

Partner Main Account Code attribute domain values from blank to "/####" 

Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 136700 Revised Federal Non-Federal attribute domain values from "N" to "F/N" , Trading 

Partner Agency Identifier attribute domain values from blank to "###", and Trading 

Partner Main Account Code attribute domain values from blank to "/####" 

Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 137700 Revised Federal Non-Federal attribute domain values from "N" to "F/N" , Trading 

Partner Agency Identifier attribute domain values from blank to "###", and Trading 

Partner Main Account Code attribute domain values from blank to "/####" 

Bulletin No. 2020-15 2020-09 ATT TBL 3

IV 417000 Revised Financing Account Code attribute domain value from "N" to "D/G/N" Bulletin No. 2020-15 2020-07 ATT TBL 1

IV 419000 Revised Financing Account Code attribute domain value from "G/N" to "D/G/N" Bulletin No. 2020-15 2020-07 ATT TBL 1

IV 438500 Revised GTAS Fund Type Code attribute domain value from "EG/ET" to "EG/ER/ET" Bulletin No. 2020-15 2020-09 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

Line

V 3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 BS 3

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Bulletin No. 2021-12

50 March 2021
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

V Line

V None SCNP

V Footnote

V None SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V None SBR

V Footnote

V None SBR

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

V Column

V None SF 133/Schedule P

V Line

V 1010 Added USSGL account 419000 with BEA Category Code attribute domain value "M" 

and GTAS Fund Type attribute domain value "EG"; Add USSGL account 419000 with 

Financing Account Code attribute domain value "D/G"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1011 Added USSGL account 419000 with BEA Category Code attribute domain value "M" 

and GTAS Fund Type attribute domain value "EG"; Add USSGL account 419000 with 

Financing Account Code attribute domain value "D/G"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1012 Added footnote 7 to USSGL account 419100 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-08 SF 133/Schedule P 1

V 1038 Added USSGL account 438500 with TAS Status attribute domain value "E" and GTAS 

Fund Type attribute domain value "ET"; Revised GTAS Fund Type Code attribute 

domain value from "ET" to "ER/ET" for USSGL account 438500 with footnote 6

Bulletin No. 2020-15 2020-08 SF 133/Schedule P 1

Bulletin No. 2021-12

51 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1100 Added USSGL 411900 with Debit/Credit Indicator attribute domain value "C" and TAS 

Status attribute domain value "U"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1810 Added USSGL account 417000 with Financing Account Code attribute domain value 

"D/G"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 1811 Added USSGL account 417000 with Financing Account Code attribute domain value 

"D/G"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5312 Added footnote 6 to USSGL accounts 428300 and 439800 with Reimbursable Flag 

attribute domain value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5313 Added footnote 6 to USSGL account 439800 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5314 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5332 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5334 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5342 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 5344 Added footnote 6 to USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2020-07 SF 133/Schedule P 1

V 7 Added Bulletin No. 2021-15 2020-07 SF 133/Schedule P 1

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 3.3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 RBS 3

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

Bulletin No. 2021-12

52 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RSOCNP

VI Footnote

VI None RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 077 X 0110 Bulletin No. 2020-15 2020-06 VAL 19

VII 32E Added pass exceptions for TAS 019 20202020 0601 and 089 20192020 0213 Bulletin No. 2020-15 2020-07 VAL 19

VII 69E Added pass exceptions for multiple TAS with USSGL account 411900 Bulletin No. 2020-15 2020-06 VAL 6

VII 84E Added pass exceptions for multiple TAS Bulletin No. 2020-15 2020-07 VAL 19

VII 90 Added Disaster Emergency Fund Code domain values "P", "R", "S", and "T" Bulletin No. 2020-15 2020-06 VAL 1

VII 90E Added pass exceptions for multiple Fund Families with Disaster Emergency Fund Code 

domain values "L", "M", "N", and "O"

Bulletin No. 2020-15 2020-06 VAL 1

VII 90E Added pass exceptions for multiple Fund Families with Disaster Emergency Fund Code 

domain value "P"; Revised existing pass exceptions

Bulletin No. 2020-15 2020-07 VAL 1

VII 99E Added pass exceptions for multiple TAS Bulletin No. 2020-15 2020-06 VAL 19

VII 99E Added and deleted pass exceptions for multiple TAS in Fund Family 011 1032 with 

USSGL account 419100

Bulletin No. 2020-15 2020-07 VAL 1

VII 107 Added validation to restrict the reporting of USSGL account 411900 with Debit/Credit 

Indicator domain value "C", Prior Year Adjustment domain value "X", Fund Type 

domain value "EG", and Disaster Emergency Fund Code domain value "E".

Bulletin No. 2020-15 2020-07 VAL 1

VII 107E Added pass exception for TAS 096 X 3123 Bulletin No. 2020-15 2020-07 VAL 1

VII Edits

Edit Number

VII 49 Revised Name and Description Bulletin No. 2020-15 2020-09 EDIT 2

VII 50 Revised Name and Description Bulletin No. 2020-15 2020-09 EDIT 2

VII 56 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 57 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 58 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 59 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 60 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2

VII 61 Revised Trading Partner information and edit description Bulletin No. 2020-15 2020-06 EDIT 2

VII 106 Added edit for Disaster Emergency Fund Code domain value "L" Bulletin No. 2020-15 2020-06 EDIT 1

VII 107 Added edit for Disaster Emergency Fund Code domain value "M" Bulletin No. 2020-15 2020-06 EDIT 1

VII 108 Added DOL Authoritative File edit for FECA Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 109 Added DOL Authoritative File edit for FECA Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 110 Added DOL Authoritative File edit for Unemployment Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 111 Added DOL Authoritative File edit for Unemployment Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 112 Added OPM Authoritative File edit for Retirement Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 113 Added OPM Authoritative File edit for Retirement Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 114 Added OPM Authoritative File edit for Life Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17

VII 115 Added OPM Authoritative File edit for Life Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 116 Added OPM Authoritative File edit for Health Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17

Bulletin No. 2021-12

53 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 117 Added OPM Authoritative File edit for Health Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17

VII 118 Added edit for Disaster Emergency Fund Code domain value "N" Bulletin No. 2020-15 2020-06 EDIT 1

VII 119 Added edit for Disaster Emergency Fund Code domain value "O" Bulletin No. 2020-15 2020-06 EDIT 1

VII 120 Added edit for Disaster Emergency Fund Code domain value "P" Bulletin No. 2020-15 2020-06 EDIT 1

VII 121 Added edit for Disaster Emergency Fund Code domain value "R" Bulletin No. 2020-15 2020-06 EDIT 1

VII 122 Added edit for Disaster Emergency Fund Code domain value "S" Bulletin No. 2020-15 2020-06 EDIT 1

VII 123 Added edit for Disaster Emergency Fund Code domain value "T" Bulletin No. 2020-15 2020-06 EDIT 1

Bulletin No. 2020-15

Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 199010 Added Bulletin No. 2020-15 2021-01 COA 8

I 299010 Added Bulletin No. 2020-15 2021-01 COA 8

I 299110 Added Bulletin No. 2020-15 2021-01 COA 8

I 310700 Revised Bulletin No. 2020-15 2021-01 COA 7

I 310710 Added Bulletin No. 2020-15 2021-01 COA 8

I 320700 Revised Bulletin No. 2020-15 2021-01 COA 7

I 320710 Added Bulletin No. 2020-15 2021-01 COA 8

I 403200 Deleted Bulletin No. 2020-15 2021-01 COA 8

I 404200 Deleted Bulletin No. 2020-15 2021-01 COA 8

I 413100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 413120 Added Bulletin No. 2020-15 2021-01 COA 8

I 414100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 414120 Added Bulletin No. 2020-15 2021-01 COA 8

I 414300 Revised Bulletin No. 2020-15 2021-01 COA 8

I 421000 Revised Bulletin No. 2020-15 2021-01 COA 8

I 422300 Added Bulletin No. 2020-15 2021-01 COA 8

I 423300 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425100 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425200 Revised Bulletin No. 2020-15 2021-01 COA 8

I 425400 Added Bulletin No. 2020-15 2021-01 COA 8

I 427700 Revised Bulletin No. 2020-15 2021-01 COA 8

I 463000 Deleted Bulletin No. 2020-15 2021-01 COA 8

I 570000 Revised Bulletin No. 2020-15 2021-01 COA 7

I 570005 Revised Bulletin No. 2020-15 2021-01 COA 7

I 570006 Added Bulletin No. 2020-15 2021-01 COA 8

I 570010 Added Bulletin No. 2020-15 2021-01 COA 8

I

USSGL Accounts and Definitions:

II 199010 Added Bulletin No. 2020-15 2021-01 DEF 8

II 299010 Added Bulletin No. 2020-15 2021-01 DEF 8

II 299110 Added Bulletin No. 2020-15 2021-01 DEF 8

II 310700 Revised Bulletin No. 2020-15 2021-01 DEF 7

Bulletin No. 2021-12

54 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

II 310710 Added Bulletin No. 2020-15 2021-01 DEF 8

II 320700 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 320710 Added Bulletin No. 2020-15 2021-01 DEF 8

II 403200 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 404200 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 413100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 413120 Added Bulletin No. 2020-15 2021-01 DEF 8

II 414100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 414120 Added Bulletin No. 2020-15 2021-01 DEF 8

II 414300 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 421000 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 422100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 422300 Added Bulletin No. 2020-15 2021-01 DEF 8

II 423300 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425100 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425200 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 425400 Added Bulletin No. 2020-15 2021-01 DEF 8

II 427700 Revised Bulletin No. 2020-15 2021-01 DEF 8

II 463000 Deleted Bulletin No. 2020-15 2021-01 DEF 8

II 570000 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 570005 Revised Bulletin No. 2020-15 2021-01 DEF 7

II 570006 Added Bulletin No. 2020-15 2021-01 DEF 8

II 570010 Added Bulletin No. 2020-15 2021-01 DEF 7

II

USSGL Account Transactions:

III A138 Revised Bulletin No. 2020-15 2021-01 TC 8

III A140 Revised Bulletin No. 2020-15 2021-01 TC 8

III A152 Revised Bulletin No. 2020-15 2021-01 TC 8

III A154 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A158 Revised Bulletin No. 2020-15 2021-01 TC 1

III A162 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A166 Revised Bulletin No. 2020-15 2021-01 TC 8

III A168 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A174 Revised Bulletin No. 2020-15 2021-01 TC 8

III A176 Deleted Bulletin No. 2020-15 2021-01 TC 8

III A251 Revised Bulletin No. 2020-15 2021-01 TC 8

III A708 Revised Bulletin No. 2020-15 2021-01 TC 8

III A710 Revised Bulletin No. 2020-15 2021-01 TC 8

III A711 Added Bulletin No. 2020-15 2021-01 TC 8

III B134 Revised Bulletin No. 2020-15 2021-01 TC 7

III B234 Added Bulletin No. 2020-15 2021-01 TC 7

III B235 Added Bulletin No. 2020-15 2021-01 TC 7

III C101 Revised Bulletin No. 2020-15 2021-01 TC 8

III C103 Revised Bulletin No. 2020-15 2021-01 TC 8

III D148 Revised Bulletin No. 2020-15 2021-01 TC 7

III D308 Revised Bulletin No. 2020-15 2021-01 TC 7

III D312 Revised Bulletin No. 2020-15 2021-01 TC 7

Bulletin No. 2021-12

55 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III F112 Revised Bulletin No. 2020-15 2021-01 TC 8

III F113 Revised Bulletin No. 2020-15 2021-01 TC 1

III F302 Revised Bulletin No. 2020-15 2021-01 TC 8

III F304 Revised Bulletin No. 2020-15 2021-01 TC 8

III F306 Revised Bulletin No. 2020-15 2021-01 TC 8

III F308 Revised Bulletin No. 2020-15 2021-01 TC 8

III F312 Revised Bulletin No. 2020-15 2021-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Definition Report:

Credit Cohort Year Added attribute domain value "2022" Bulletin No. 2020-15 2021-01 ADR 5

IV

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV Credit Cohort Year Added attribute domain value "2022" Bulletin No. 2020-15 2021-01 ATT TBL 5

IV

USSGL

IV 199000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT"

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV 299000 Revised GTAS Fund Type Code attribute domain value from 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT" to 

"CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT"

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV 299100 Revised GTAS Fund Type Code attribute domain value from 

"EC/EG/EM/EP/ER/ES/ET/GA/TR" to "EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 2020-15 2021-01 ATT TBL 7

IV Revised Credit Cohort Year attribute domain value from "1001/1992-2021" to 

"1001/1992-2022" for USSGL accounts 404200, 404400, 404700, 404800, 406000, 

407000, 408100, 408200, 408300, 412000, 412500, 414100, 414200. 414201, 414300, 

414400, 414500, 414600, 414700, 414800, 414900, 415100, 415200, 416000, 416500, 

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

423000, 423100, 423200, 423300, 423400. 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, 

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. 2020-15 2021-01 ATT TBL 5

IV Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 406000, 407000, 422500, 425500, 426400, 426600, 427300, 427700, and 

428300

Bulletin No. 2020-15 2021-01 ATT TBL 1

IV Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

accounts 421000, 422100, 425100, and 425200

Bulletin No. 2020-15 2021-01 ATT TBL 1

IV 438500 Revised TAS Status Code attribute domain value from "U/E" to "E", Transaction Code 

attribute domain value from "X/K/N" to "K", and GTAS Fund Type Code attribute 

domain value from "EG/ER/ET" to "EG"

Bulletin No. 2020-15 2021-01 ATT TBL 1

IV

Bulletin No. 2021-12

56 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 5 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 BS 7

V 19 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 BS 7

V 30 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7

V 31 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7

V 32 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7

V 33 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7

Footnote

V None BS

V

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

V

Footnote

V None SNC

V

Statement of Changes in Net Position:

V Line

V 7 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 SCNP 7

V 14 Added USSGL accounts 570010 and 570006 Bulletin No. 2020-15 2021-01 SCNP 7

V

Footnote

V None SCNP

V

Statement of Custodial Activity: 

V Line

V None SCA

V

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V 1051 Added USSGL accounts 413120, 414120, 422300 and 425400 Bulletin No. 2020-15 2021-01 SBR 8

Bulletin No. 2021-12

57 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1490 Added USSGL account 414120; Deleted USSGL account 404200 Bulletin No. 2020-15 2021-01 SBR 8

V 1690 Added USSGL account 413120; Deleted USSGL account 403200 Bulletin No. 2020-15 2021-01 SBR 8

V 1890 Added USSGL accounts 422300 and 425400 Bulletin No. 2020-15 2021-01 SBR 8

V 2404 Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 SBR 8

Footnote

V None SBR

V

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

V Column

V None SF 133/Schedule P

V

Line

V 900 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1000 Added USSGL account 422100 with Financing Account Code attribute domain value 

"G"; Added USSGL account 422300; Deleted USSGL account 422100 with 

Reimbursable Flag attribute domain value "D"; Deleted USSGL account 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL account 414900, 420100, 422200, 422500, 425100, 

428300, 428500 428600, 428700, 480100 and 490100; Revised Reimbursable Flag 

attribute domain value from "D/R" to "D" for USSGL account 480200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1012 Added footnote 6 to USSGL account 419100 with Reimbursable Flag attribute domain 

value "R"

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1020 Added USSGL accounts 413120, 414120, 422300 and 425400; Deleted USSGL account 

413700 with Reimbursable Flag attribute domain value "D"; Deleted USSGL account 

422100 with Reimbursable Flag attribute domain value "D"; Revised Financing Account 

Code attribute domain value for USSGL accounts 412500, 414100, 414300, 414400, 

414600, 414700, 415100, 415200, 422200, 422500, 425100, 425200, 425300, 425500, 

426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 

427500, 427600, 427700, 428300, 428500, 428600, 428700, 480100, 487100, 487200, 

488100, 490100, 497100, 497200 and 498100; Revised Trans Code attribute domain 

value from "X/K/N" to "N" for USSGL account 413100; Revised Reimbursable Flag 

attribute domain value from "D/R" to "D" for USSGL accounts 480200, 488200, 490200 

and 498200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1021 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1022 Revised Financing Account Code attribute domain value for USSGL account 415200 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1023 Revised Financing Account Code attribute domain value for USSGL account 414700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1024 Revised Financing Account Code attribute domain value for USSGL account 414400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1033 Revised Financing Account Code attribute domain value for USSGL accounts 487200 

and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1038 Deleted USSGL account 438500 with GTAS Fund Type Code attribute domain value 

"ER/ET"

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

58 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1040 Revised Financing Account Code attribute domain value for USSGL account 418000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1041 Revised Financing Account Code attribute domain value for USSGL account 431000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1042 Revised Financing Account Code attribute domain value for USSGL account 404800 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1060 Revised Financing Account Code attribute domain value for USSGL accounts 420100, 

422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1080 Added USSGL account 438200 with Reimbursable Flag attribute domain value "R"; 

Deleted USSGL account 413100 and 414100; Revised Financing Account Code attribute 

domain value for USSGL accounts 414300, 414400, 414600, 414700, 415100, 415200, 

422200, 422500, 425100, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 

426400, 426500, 426600, 426700, 427100, 427500, 427600, 427700, 428300, 428500, 

428600, 428700, 480100, 487100, 487200, 488100, 490100, 497100, 497200, and 

498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1081 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1082 Deleted USSGL account 415200 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1083 Deleted USSGL account 414700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1093 Revised Financing Account Code attribute domain value for USSGL accounts 487200 

and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1200 Revised Financing Account Code attribute domain value for USSGL account 412500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1234 Revised Financing Account Code attribute domain value for USSGL account 439500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1236 Revised Financing Account Code attribute domain value for USSGL account 414600 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1250 Revised Financing Account Code attribute domain value for USSGL account 412000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1251 Revised Financing Account Code attribute domain value for USSGL accounts 416000, 

416500 and 418300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1252 Revised Financing Account Code attribute domain value for USSGL account 404700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1300 Added USSGL account 414120; Deleted USSGL account 404200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL accounts 414100 and 414300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 8

V 1400 Added USSGL account 414120; Deleted USSGL account 404200; Revised Financing 

Account Code attribute domain value for USSGL accounts 414100 and 414300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 8

V 1430 Revised Financing Account Code attribute domain value for USSGL account 404400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1500 Added USSGL account 413120; Deleted USSGL account 403200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL account 413100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1600 Added USSGL account 413120; Deleted USSGL account 403200; Revised Trans Code 

attribute domain value from "X/N" to "N" for USSGL account 413100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1700 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400, 426600, 

427300, and 427700 with Reimbursable Flag attribute domain value "R"; Revised 

Reimbursable Flag attribute domain value from "D/R" to "R" and Fed/Non attribute 

domain value from "E/F/N" to "E/F" for USSGL account 425200 

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1701 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1740 Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 406000 and 407000; Revised Reimbursable Flag attribute domain value from 

"D/R" to "R" for USSGL account 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

59 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1800 Added USSGL account 425400; Deleted USSGL accounts 425500, 426100, 426200, 

426300, 426400, 426500, 426600, 427300 and 427700 with Reimbursable Flag attribute 

domain value "R"; Revised Financing Account Code attribute domain value for USSGL 

accounts 422200, 425200, 425300, 426000, 426100, 426200, 426300, 426400, 426500, 

426600, 426700, 427100, 427300, 427500, 427600, and 427700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1801 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 425100, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1820 Revised Financing Account Code attribute domain value for USSGL account 415100 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1824 Revised Financing Account Code attribute domain value for USSGL account 439500 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1825 Revised Financing Account Code attribute domain value for USSGL account 414600 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1840 Revised Financing Account Code attribute domain value for USSGL accounts 406000, 

407000, and 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1841 Revised Financing Account Code attribute domain value for USSGL accounts 416000 

and 418300

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1842 Revised Financing Account Code attribute domain value for USSGL account 404700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1940 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1941 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 470000 and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1951 Deleted USSGL accounts 462000 and 463000; Revised Financing Account Code 

attribute domain value for USSGL accounts 445000, 451000, 461000, 470000 and 

472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1952 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 1953 Revised Financing Account Code attribute domain value for USSGL account 465000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2001 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2002 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2003 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2101 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

480200, 488100, 488200, 490100, 490200, 498100, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2102 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

480200, 488100, 488200, 490100, 490200, 498100, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2103 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

480200, 488100, 488200, 490100, 490200, 498100, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2170 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100, and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2201 Revised Financing Account Code attribute domain value for USSGL accounts 451000, 

461000, and 470000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2202 Revised Financing Account Code attribute domain value for USSGL accounts 451000, 

459000, 461000, and 470000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

60 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2203 Revised Financing Account Code attribute domain value for USSGL account 459000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2301 Revised Financing Account Code attribute domain value for USSGL accounts 462000 

and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2302 Revised Financing Account Code attribute domain value for USSGL accounts 462000, 

469000, and 472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2303 Revised Financing Account Code attribute domain value for USSGL account 469000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2403 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2413 Revised Financing Account Code attribute domain value for USSGL accounts 445000 

and 465000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2501 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 465000, 470000, 480100, 488100, 

490100, and 498100; Revised Reimbursable Flag attribute domain value from "D/R" to 

"D" for USSGL accounts 480200, 488200, 490200 and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 2502 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 462000, 465000, 472000, 480100, 488100, 490100, and 

498100; Revised Reimbursable Flag attribute domain value from "D/R" to "D" for 

USSGL accounts 480200, 488200, 490200, 490800 and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3000 Revised Financing Account Code attribute domain value for USSGL accounts 480100 

and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3001 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3010 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

488100, 490100,and 498100; Revised Reimbursable Flag attribute domain value from 

"D/R" to "D" for USSGL accounts 480200, 488200, 490200 and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3020 Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL 

accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3030 Revised Financing Account Code attribute domain value for USSGL accounts 483100 

and 493100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3031 Revised Financing Account Code attribute domain value for USSGL accounts 483100 

and 493100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3040 Revised Financing Account Code attribute domain value for USSGL accounts 487100 

and 497100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3050 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3060 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 425100, 428300, 428500, 428600, 

and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3061 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Revised Financing Account Code attribute domain 

value for USSGL accounts 422500, 423000, 423200, 423300, 423400, 425100, 428300, 

428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

61 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 3070 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 425100, 428300, 428500, 428600, 

and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3071 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 4251000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3080 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 

423200, 423300 and 423400

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3081 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 

423200, 423300 and 423400

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 3090 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL accounts 422500 and 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 422500, 423000, 423200, 423300, 423400, 

425100, 428300, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4030 Added USSGL account 425400; Deleted USSGL account 427700 with Reimbursable 

Flag attribute domain value "R"; Revised Reimbursable Flag attribute domain value from 

"D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4031 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4033 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400 and 426600 

with Reimbursable Flag attribute domain value "R"; Revised Reimbursable Flag attribute 

domain value from "D/R" to "R" for USSGL account 425200; Revised Financing 

Account Code attribute domain value for USSGL account 487200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4050 Deleted USSGL accounts 422500 and 428300 with Reimbursable Flag attribute domain 

value "R"; Revised Reimbursable Flag attribute domain value from "D/R" to "R" for 

USSGL account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4051 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4052 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400, 426600, and 

427700 with Reimbursable Flag attribute domain value "R"; Revised Reimbursable Flag 

attribute domain value from "D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4055 Revised Reimbursable Flag attribute domain value from "D/R' to "D" for USSGL 

accounts 406000 and 407000; Revised Reimbursable Flag attribute domain value from 

"D/R" to "R" for USSGL account 421000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4110 Revised Reimbursable Flag attribute domain value from "D/R' to "D" for USSGL 

accounts 480200, 488200, 490200, and 498200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4120 Deleted USSGL accounts 425500 and 427700 with Reimbursable Flag attribute domain 

value "R"; Revised Financing Account Code attribute domain value for USSGL accounts 

422200, 425200, 425300, 427100, 427500, 427600, 427700, 487200, and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4121 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

62 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4123 Added USSGL account 425400; Deleted USSGL accounts 426100, 426400, and 426600 

with Reimbursable Flag attribute domain value "R"; Revised Financing Account attribute 

domain value for USSGL accounts 422200, 425200, 425300, 426100, 426200, 426300, 

426400, 426500, 426600, 487200, and 497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4124 Revised Financing Account attribute domain value for USSGL accounts 426000 and 

426700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4140 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag "D"; Deleted USSGL account 428300 with Reimbursable Flag attribute domain 

value "R"; Revised Financing Account attribute domain value for USSGL accounts 

425100, 428300, 428500, 428600, and 428700

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

4141 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL 

account 425100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4142 Added USSGL account 425400; Deleted USSGL accounts 425500, 426400 and 426600 

with Reimbursable Flag attribute domain value "R"; Revised Reimbursable Flag attribute 

domain value from "D/R" to "R" for USSGL account 425200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4143 Revised Financing Account attribute domain value for USSGL accounts 487200 and 

497200

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 4145 Revised Financing Account attribute domain value for USSGL accounts 404700, 

406000, 407000, 416000, and 421000; Revised Reimbursable Flag attribute domain 

value from "D/R" to "D" for USSGL account 421500

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5311 Added USSGL account 422300; Deleted USSGL accounts 422100 and 425100; Revised 

Financing Account Code attribute domain value for USSGL accounts 414900, 420100, 

422500, 428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5312 Deleted USSGL accounts 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 420100, 

422200, 425100, 480100, 480200, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5313 Revised Financing Account Code attribute domain value for USSGL accounts 414900, 

420100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 

490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5314 Added USSGL account 422300; Deleted USSGL accounts 422100 and 425100 with 

Reimbursable Flag attribute domain value "D"; Deleted USSGL account 428300 with 

Reimbursable Flag attribute domain value "R"; Revised Financing Account Code 

attribute domain value for USSGL accounts 414900, 420100, 422200, 422500, 425100, 

428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5321 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000 and 

472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5322 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000, and 

472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5323 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000, and 

472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5324 Deleted USSGL account 463000; Revised Financing Account Code attribute domain 

value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000, and 

472000

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

Bulletin No. 2021-12

63 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5331 Added USSGL account 422300; Deleted USSGL accounts 422100 and 425100; Revised 

Financing Account Code attribute domain value for USSGL accounts 422500, 428300, 

428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5332 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGL accounts 425100, 

480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5333 Revised Financing Account Code attribute domain value for USSGL accounts 422500, 

425100, 428300, 428500, 428600, 428700, 480100, and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5334 Added USSGL account 422300; Deleted USSGL accounts 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account Code attribute domain 

value for USSGl accounts 422500, 425100, 428300, 428500, 428600, 428700, 480100, 

and 490100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5341 Added USSGL account 422300; Deleted USSGL accounts 422100, 423300, 423400 and 

425100; Revised Financing Account Code attribute domain value for USSGL accounts 

422500, 423200, 428300, 428500, 428600, 428700, 480100, 483100, 487100, 488100, 

490100, 493100, 497100, and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5342 Deleted USSGL account 428300 with Reimbursable Flag attribute domain value "R"; 

Revised Financing Account Code attribute domain value for USSGl accounts 423000, 

423300, 423400, 425100, 480100, 483100, 487100, 488100, 490100, 493100, 497100, 

and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5343 Revised Financing Account Code attribute domain value for USSGl accounts 422500, 

423000, 423200,423300, 423400, 425100, 428300, 428500, 428600, 428700, 480100, 

483100, 487100, 488100, 490100, 493100, 497100, and 498100.

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V 5344 Added USSGL account 422300; Deleted USSGL account 422100 with Reimbursable 

Flag attribute domain value "D"; Deleted USSGL account 428300 with Reimbursable 

Flag attribute domain value "R"; Revised Financing Account Code attribute domain 

value for USSGl accounts 422500, 423000, 423200, 423300, 423400, 425100, 428300, 

428500, 428600, 428700, 480100, 483100, 487100, 488100, 490100, 493100, 497100, 

and 498100

Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V

Footnote

V 6 Revised Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1

V

V

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI 3.13 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 RBS 7

VI 7.14 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 RBS 7

VI 9.1 Added USSGL accounts 310710 and 570010 Bulletin No. 2020-15 2021-01 RBS 7

VI 9.2 Added USSGL accounts 310710, 320710, 570006, and 570010 Bulletin No. 2020-15 2021-01 RBS 7

Footnote

Bulletin No. 2021-12

64 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI None RBS

VI

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI

Footnote

VI None RSNC

VI

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 7.2 Added USSGL 310710 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.3 Added USSGL 570010 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.16 Added USSGL 320710 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI 7.17 Added USSGL 570006 Bulletin No. 2020-15 2021-01 RSOCNP 7

VI

Footnote

VI None RSOCNP

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 17E Deleted USSGL accounts 413100 and 414100 Bulletin No. 2020-15 2021-01 VAL 8

VII 27 Added Credit Cohort Year domain value "2021" Bulletin No. 2020-15 2021-01 VAL 16

VII 27E Added pass exception for Credit Cohort Year domain value "2022"; Deleted pass 

exception for Credit Cohort Year domain value "2021"

Bulletin No. 2020-15 2021-01

VAL

16

VII 29E Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 VAL 8

VII 30E Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 VAL 8

VII 33E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8

VII 34E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8

VII 37 Added USSGL account 299110; Deleted USSGL accounts 403200 and 404200 Bulletin No. 2020-15 2021-01 VAL 8

VII 44 Added USSGL accounts 413100, 413120, 414100, and 414120 Bulletin No. 2020-15 2021-01 VAL 8

VII 49 Added USSGL account 414120; Deleted USSGL account 404200; Revised validation 

description and error message

Bulletin No. 2020-15 2021-01

VAL

8

VII 50 Added USSGL account 413120; Deleted USSGL account 403200; Revised validation 

description and error message

Bulletin No. 2020-15 2021-01

VAL

8

VII 99 Deleted USSGL accounts 422500, 425500, 426400, 426600, 427300, 427700, 428300, 

and 438200

Bulletin No. 2020-15 2021-01

VAL

1

VII 99E Deleted exceptions for USSGL accounts 419000, 422500, 425500, 426100, 426400, 

426600, 427300, 427700, 428300, and 438200

Bulletin No. 2020-15 2021-01

VAL

1

VII 104 Deleted USSGL accounts 422100, 426100, 426200, 426300, 426500, and 426600 Bulletin No. 2020-15 2021-01 VAL 1

VII 106 Deleted validation Bulletin No. 2020-15 2021-01 VAL 1

VII 106E Deleted validation exceptions Bulletin No. 2020-15 2021-01 VAL 1

Edits

VII Edit Number

VII 3 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2021-12

65 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 4 Added USSGL accounts 299110, 413120, 414120, and 422300; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 16 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8

VII 19 Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 EDIT 8

VII 21 Added closing group 422300; Added USSGL accounts 413120 to Closing Group 

413900, 414120 to Closing Group 414900, 422300 to Closing Group 422300, and 

425400 to Closing Group 420100; Deleted USSGL account 463000 from Closing 

Groups 445000 and 465000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 22 Added USSGL accounts 199010 and 299010 Bulletin No. 2020-15 2021-01 EDIT 8

VII 23 Added USSGL accounts 199010, 299010, 299110, 310710, 320710, 570006, and 

570010

Bulletin No. 2020-15 2021-01 EDIT 8

VII 24 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 32 Revised Name and Left Side Label Bulletin No. 2020-15 2021-01 EDIT 8

VII 45 Added closing groups 199010 and 299010; Added USSGL accounts 199010 to Closing 

Group 199010, 299010 to Closing Group 299010, 310710 to Closing Group 310000, 

320710 to Closing Group 320000, and 570006 and 570010 to Closing Group 331000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 46 Added USSGL accounts 422300 and 425400 Bulletin No. 2020-15 2021-01 EDIT 8

VII 47 Added USSGL accounts 413120, 414120, 422300, and 425400 Bulletin No. 2020-15 2021-01 EDIT 8

VII 69 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 70 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 71 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 72 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 73 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 100 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 101 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 102 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 103 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 104 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 105 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 106 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 107 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2021-12

66 March 2021
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 118 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 119 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 120 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 121 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 122 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 123 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL 

accounts 403200, 404200, and 463000

Bulletin No. 2020-15 2021-01 EDIT 8

VII 124 Added edit to ensure USSGL accounts 310710 and 570010 sum to zero. Bulletin No. 2020-15 2021-01 EDIT 8

Bulletin No. 2021-12

67 March 2021
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2021-12

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 This change is needed for the GFRS to GTAS conversion. 

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

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

13 This change is needed due to the passage of PL 116-20.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Pro forma updates for prior period adjustment for the General Fund of the U.S. Government.

16 Change is related to GTAS code changes or enhancements.

17 Changes related to addition of new RC 31 and RC 32

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

19 Streamline balance sheet project. Optional for agencies for 2020. Finacial Report of the US Government will implement for 2020 FR preparation. This will be required for all entities in 2021.

20 GTAS Fund Type Code no longer needed on crosswalk.

Bulletin No. 2021-12

71

March 2021