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Bulletin No. 2022-12

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

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

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

2. Rescission

Bulletin No. 2022-12 rescinds the following publications:

Bulletin No. 2021-17 (June 2021) 

Bulletin No. 2021-20 (August 2021) 

Bulletin No. 2022-04 (December 2021) 

Bulletin No. 2022-10 (March 2022) 

3. Explanation of Updates

Bulletin No. 2022-12 USSGL includes two parts:

Part 1 Fiscal Year (FY) 2022, replaces USSGL Part 1 FY 2021 reporting.

Part 2 FY 2023, replaces USSGL Part 2 FY 2022 reporting.

4. Overall Changes to the USSGL

Part 1 FY 2022—Revised

Part 2 FY 2023—Revised

Summary of Changes—The Summary of Changes identifies specific changes made to the 

USSGL.

5. Changes by Part/Section

Part 1—FY 2022 Reporting includes Sections I through VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions
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Section III: Account Transactions

 Transaction Categories

 Transaction Listing

 Transactions

 T-Accounts

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

 USSGL Account Attribute Definition Report

 USSGL Account Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting

OMB Form and Content:

Balance Sheet

Statement of Net Cost

Statement of Changes in Net Position

Statement of Custodial Activity

Statement of Budgetary Resources

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

and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2022 Reporting

Reclassified Balance Sheet

Reclassified Statement of Net Cost

Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2022 Reporting.

 Validations Detail

 Validations Summary

 Edits Detail

 Edits Summary

 Closing Edit Details

Part 2—FY 2023 Reporting includes Sections I through VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions
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Section III: Account Transactions

 Transaction Categories

 Transaction Listing

 Transactions

 T-Accounts

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

 USSGL Account Attribute Definition Report

 USSGL Account Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2023 GTAS Reporting

OMB Form and Content:

Balance Sheet

Statement of Net Cost

Statement of Changes in Net Position

Statement of Custodial Activity

Statement of Budgetary Resources

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

and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2023 Reporting

Reclassified Balance Sheet

Reclassified Statement of Net Cost

Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2023 Reporting

 Validations Detail

 Validations Summary

 Edits Detail

 Edits Summary

 Closing Edit Details

6. Effective Date

Part 1 requirements for FY 2022 are effective immediately. 

Part 2 requirements for FY 2023 are effective October 1, 2022. 

7. References

 TFM Volume I, Part 2, Chapter 4700, "Federal Entity Reporting Requirements for the Financial Report 

of the United States Government," dated June 2021. 

 OMB Circular No. A-11, "Preparation, Submission, and Execution of the Budget," dated August 2021. 
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 OMB Circular No. A-136 Revised, "Financial Reporting Requirements" (Form and Content), dated 

August 2021. 

8. Inquiries

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

Chris Beck

Director, General Ledger and Intragovernmental Transaction Division

Fiscal Accounting

Bureau of the Fiscal Service

PO Box 1328

Parkersburg, WV 26106-1328

Email: USSGLTeam@fiscal.treasury.gov

Date: June 8, 2022