U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2024-01

Part 1 Fiscal 2024

I USSGL Chart of Accounts:

II USSGL Accounts and Definitions:

III USSGL Account Transactions:

III A144 Revised Bulletin No. 2024-01 2024-01 TC 2

III A203 Added Bulletin No. 2024-01 2024-01 TC 2

III A401 Added Bulletin No. 2024-01 2024-01 TC 1

III A410 Revised Bulletin No. 2024-01 2024-01 TC 1

III A414 Revised Bulletin No. 2024-01 2024-01 TC 1

III A426 Revised Bulletin No. 2024-01 2024-01 TC 1

III B117 Added Bulletin No. 2024-01 2024-01 TC 1

III B145 Added Bulletin No. 2024-01 2024-01 TC 1

III B419 Added Bulletin No. 2024-01 2024-01 TC 11

III C731 Added Bulletin No. 2024-01 2024-01 TC 11

III C732 Added Bulletin No. 2024-01 2024-01 TC 11

III C733 Added Bulletin No. 2024-01 2024-01 TC 11

III F112 Revised Bulletin No. 2024-01 2024-01 TC 1

III F127 Revised Bulletin No. 2024-01 2024-01 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

IV 259100 Revised Transitioning Code attribute domain value from "X/K" to "X/K/N" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 413900 Revised Debit/Credit attribute domain value from "D/C" to "D" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 417600 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 419000 Revised Authority Type attribute domain value from "P/S" to "D/P/S" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 419200 Revised Reimbursable Flag attribute domain value from "D" to "D/R" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 432100 Revised PYA attribute domain value from "P" to "P/X" and DEFC attribute domain 

value from blank to "1 or 3 character OMB approved value"

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

IV 433000 Revised DEFC attribute domain value from blank to "1 or 3 character OMB approved 

value"

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

IV 470000 Revised Debit/Credit attribute domain value from "D/C" to "C" Bulletin No. 2024-01 2024-01 ATT TBL 1

IV 593900 Revised Financing Account Code attribute domain value from blank to "D/G/N" Bulletin No. 2024-01 2024-01 ATT TBL 2

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

Bulletin No. 2024-01

 1 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Footnote

Statement of Net Cost:

V Line

V

Footnote

V

Statement of Changes in Net Position

V Line

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None

V

Statement of Budgetary Resources:

V Column

V None

V

Line

V 1071 Added USSGL accounts 417600 and 419000 with Authority Type attribute domain 

value "D"

Bulletin No. 2024-01 2024-01 SBR 1

V 1290 Added USSGL account 412600 with Authority Type attribute domain value "R"; 

Revised Authority Type attribute domain value from "B/D/P/R/S" to "B/D/P/R" for 

USSGL account 439300

Bulletin No. 2024-01 2024-01 SBR 1

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

451000

Bulletin No. 2024-01 2024-01 SBR 1

V Footnote

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

Column

None

Line

V 1010 Added USSGL accounts 417600 and 419000 with Authority Type attribute domain 

value "D"

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1011 Added USSGL accounts 417600 and 419000 with Authority Type attribute domain 

value "D"

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1012 Added USSGL account 419200 with Reimbursable Flag attribute domain value "R" Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1020 Revised Debit/Credit attribute domain value from "D" to "D/C" and Trans Code 

attribute domain value from "N" to "K/N" for USSGL account 438200 with TAS Status 

attribute domain value "E"

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1026 Revised PYA attribute domain value from "P" to "X" for USSGL account 432100 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

Bulletin No. 2024-01

 2 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1086 Revised PYA attribute domain value from "P" to "X" for USSGL account 432100 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1101 Added USSGL account 412600 with Authority Type attribute domain value "R" Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1170 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER" to 

"EC/EG/EM/EP/ER/ES" for USSGL account 411900

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 1230 Deleted Authority Type attribute domain value "S" from USSGL account 439300 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 2202 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 2501 Revised Debit/Credit attribute domain value from "C" to "D/C" for USSGL account 

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5000 Added USSGL account 161020 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5001 Added USSGL account 161020 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5012 Added Bulletin No. 2024-01 2024-01 SF133/Schedule P 4

V 5013 Added Bulletin No. 2024-01 2024-01 SF133/Schedule P 4

V 5050 Deleted USSGL accounts 438400 and 439700 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5051 Deleted USSGL accounts 438200, 438400, and 439700 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5052 Added USSGL accounts 413000, 415400, and 415500; Deleted USSGL accounts 

415700. 438200, 438400, and 439700

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5080 Added USSGL accounts 259100 and 259200 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5081 Added USSGL accounts 259100 and 259200 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5099 Added USSGL accounts 439700 and 438400 with PYA attribute domain value "X" and 

Trans Code attribute domain value "X/N"

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V 5100 Added USSGL accounts 415700 and 439700 Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

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

451000

Bulletin No. 2024-01 2024-01 SF133/Schedule P 1

V Footnote

V USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

Bulletin No. 2024-01

 3 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VII Validations and Edits 

VII Validations

Validation Number

VII 51E Deleted pass exception for TAS 075 X 3966 Bulletin No. 2024-01 2024-01 VAL 1

VII 122 Deleted USSGL accounts 413900 and 470000 Bulletin No. 2024-01 2024-01 VAL 8

VII Edits

Edit Number

VII 4 Added USSGL account 412600 with Authority Type Code "R" Bulletin No. 2024-01 2024-01 EDIT 8

VII 4 Added USSGL accounts 439702 and 439703 with Authority Type Code "P" Bulletin No. 2024-01 2024-01 EDIT 1

VII 21 Added Authority Type Code "D" to USSGL account 417500 in Closing Group 420100 Bulletin No. 2024-01

2024-01

EDIT 8

VII 47 Added USSGL account 413415 Bulletin No. 2024-01 2024-01 EDIT 2

VII 65 Deleted BETC "SWYERV"; Revised Description Bulletin No. 2024-01 2024-01 EDIT 1

Bulletin No. 2025-xx

Part 2 Fiscal 2025

I USSGL Chart of Accounts:

I 479010 Added Bulletin No. 2024-01 2025-01 COA 8

II USSGL Accounts and Definitions:

II 4709010 Added Bulletin No. 2024-01 2025-01 DEF 8

III USSGL Account Transactions:

III A103 Added Bulletin No. 2024-01 2025-01 TC 8

III D111 Added Bulletin No. 2024-01 2025-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

IV Credit Cohort Year Added attribute domain value "2026" Bulletin No. 2024-01 2025-01 ADR 5

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added attribute domain value "2026" Bulletin No. 2024-01 2025-01 ADR 5

Bulletin No. 2024-01

 4 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

USSGL

IV 479010 Added Bulletin No. 2024-01 2025-01 ATT TBL 8

IV Revised Credit Cohort Year attribute domain value from "1001/1992-2025" to 

"1001/1992-2026" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 

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

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

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

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

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

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

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

480100, 480110. 480200. 483100, 483200, 487100, 487200, 488100, 488200, 490100, 

490110, 490200, 493100, 497100, 497200, 498100, 498200

Bulletin No. 2024-01 2025-01 ATT TBL 5

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None

V Line

V Footnote

V Statement of Net Cost:

Column

V

V Line

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Statement of Custodial Activity: 

Line

None

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

Bulletin No. 2024-01

 5 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1071 Added USSGL account 479010 Bulletin No. 2024-01 2025-01 SBR 8

V

Footnote

V

V

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

Column

None SF 133/Schedule P

Line

V 1069 Added Bulletin No. 2024-01 2025-01 SF133/Schedule P 4

V 1070 Revised calculation detail Bulletin No. 2024-01 2025-01 SF133/Schedule P 4

V Footnote

V 10 Revised Bulletin No. 2024-01 2025-01 SF133/Schedule P 1

V 16 Revised Bulletin No. 2024-01 2025-01 SF133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

VII 27 Added Credit Cohort Year 2025 Bulletin No. 2024-01 2025-01 VAL 14

VII 27E Revised pass exceptions from Credit Cohort Year 2025 to 2026 Bulletin No. 2024-01 2025-01 VAL 14

VII Edits

Edit Number

VII 2 Added SF133 Line 1069 Bulletin No. 2024-01 2025-01 EDIT 8

VII 4 Added USSGL account 479010 Bulletin No. 2024-01 2025-01 EDIT 8

Bulletin No. 2024-01

 6 December 2023
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 24 Added USSGL account 479010 Bulletin No. 2024-01 2025-01 EDIT 8

VII 47 Added USSGL account 479010 Bulletin No. 2024-01 2025-01 EDIT 8

VII All DEFC Edits Added USSGL account 479010 Bulletin No. 2024-01 2025-01 EDIT 8

Bulletin No. 2024-01

 7 December 2023
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2024-01

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 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

11 Updates required to provide clarification to agencies.

12 Change is related to GTAS code changes or enhancements.

13 Change needed as a result of the new Non-Expenditure Transfer Scenario being develped.

14 Annual change for new Fiscal Year

Bulletin No. 2024-01

 8

December 2023