Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

2

2A

2A 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

2B

2B 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E E/U 8

2B 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U 9

3

4

4 309000 Unexpended Appropriations While Awaiting a Warrant E E/U

4 310100 Unexpended Appropriations - Appropriations Received E E/U

5

5 310200 Unexpended Appropriations - Transfers-In E E/U 2

5 310300 Unexpended Appropriations - Transfers-Out E E/U 2

6

6 310600 Unexpended Appropriations - Adjustments E E/U 2

7

7 310700 Unexpended Appropriations - Used - Accrued E E/U

7 310710 Unexpended Appropriations - Used - Disbursed E E/U

8

9

10

10 331000 Cumulative Results of Operations B E/U

11

11A

11A 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

11A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E E/U

11B

11B 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E E/U 8

11B 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U 9

11B 740000 Prior-Period Adjustments Due to Corrections of Errors E E/U 9

11B 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E E/U 8

12

13

13 579000 Other Financing Sources E D E/U 3

13 591900 Revenue and Other Financing Sources - Cancellations E E/U

13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A D E/U 7

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2023 Reporting

Unexpended Appropriations:

Beginning Balance

Adjustments (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balance, as adjusted

This line is calculated. Equals sum of lines 1 through 2B.

Appropriations received

Appropriations transferred-in/out (+/-)

Other Adjustments (+/-)

Appropriations used

Net Change in Unexpended Appropriations

This line is calculated. Equals sum of lines 4 through 7.

Total Unexpended Appropriations - Ending

This line is calculated. Equals sum of lines 3 and 8.

Cumulative Results of Operations:

Beginning Balances

Adjustments: (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balances, as adjusted

This line is calculated. Equals sums of lines 10 through 11B.

Other Adjustments (+/-)

Bulletin No. 2023-02 V SCNP - 1 December 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2023 Reporting

14

14 570000 Expended Appropriations - Used - Accrued E E/U 2

14 570005 Appropriations - Expended - Accrued E U

14 570006 Appropriations - Expended - Disbursed E U

14 570010 Expended Appropriations - Disbursed E E/U 2

15

15 531000 Interest Revenue - Other E E/T A E/U

15 531100 Interest Revenue - Investments E T A E/U

15 531200 Interest Revenue - Loans Receivable/Uninvested Funds E T A E/U

15 531700 Contra Revenue for Interest Revenue - Loans Receivable E T A E/U

15 531800 Contra Revenue for Interest Revenue - Investments E T A E/U

15 531900 Contra Revenue for Interest Revenue - Other E T A E/U

15 532000 Penalties and Fines Revenue E T A E/U

15 532400 Contra Revenue for Penalties and Fines E T A E/U

15 540000 Funded Benefit Program Revenue E T E/U

15 540900 Contra Revenue for Funded Benefit Program Revenue E T E/U

15 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

Federal Agency - Other Than the General Fund of the U.S. Government

E E/T A E/U 4

15 580000 Tax Revenue Collected - Not Otherwise Classified E T A E/U 4

15 580100 Tax Revenue Collected - Individual E T A E/U 4

15 580200 Tax Revenue Collected - Corporate E T A E/U 4

15 580300 Tax Revenue Collected - Unemployment E T A E/U 4

15 580400 Tax Revenue Collected - Excise E T A E/U 4

15 580500 Tax Revenue Collected - Estate and Gift E T A E/U 4

15 580600 Tax Revenue Collected - Customs E T A E/U 4

15 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E T A E/U 4

15 582100 Tax Revenue Accrual Adjustment - Individual E T A E/U 4

15 582200 Tax Revenue Accrual Adjustment - Corporate E T A E/U 4

15 582300 Tax Revenue Accrual Adjustment - Unemployment E T A E/U 4

15 582400 Tax Revenue Accrual Adjustment - Excise E T A E/U 4

15 582500 Tax Revenue Accrual Adjustment - Estate and Gift E T A E/U 4

15 582600 Tax Revenue Accrual Adjustment - Customs E T A E/U 4

15 583000 Contra Revenue for Taxes - Not Otherwise Classified E T A E/U 4

15 583100 Contra Revenue for Taxes - Individual E T A E/U 4

15 583200 Contra Revenue for Taxes - Corporate E T A E/U 4

15 583300 Contra Revenue for Taxes - Unemployment E T A E/U 4

15 583400 Contra Revenue for Taxes - Excise E T A E/U 4

15 583500 Contra Revenue for Taxes - Estate and Gift E T A E/U 4

15 583600 Contra Revenue for Taxes - Customs E T A E/U 4

15 589000 Tax Revenue Refunds - Not Otherwise Classified E T A E/U 4

15 589100 Tax Revenue Refunds - Individual E T A E/U 4

15 589200 Tax Revenue Refunds - Corporate E T A E/U 4

15 589300 Tax Revenue Refunds - Unemployment E T A E/U 4

15 589400 Tax Revenue Refunds - Excise E T A E/U 4

15 589500 Tax Revenue Refunds - Estate and Gift E T A E/U 4

15 589600 Tax Revenue Refunds - Customs E T A E/U 4

15 590000 Other Revenue E E/T A D E/U

15 590900 Contra Revenue for Other Revenue E E/T A D E/U

15 599700 Financing Sources Transferred In From Custodial Statement Collections E E/T A D E/U

15 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra E E/T D E/U

16

16 560000 Donated Revenue - Financial Resources E T A E/U

16 560900 Contra Revenue for Donations - Financial Resources E T A E/U

16 564000 Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

16 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

Appropriations used

Nonexchange revenue

Donations and forfeitures of cash and cash equivalents

Bulletin No. 2023-02 V SCNP - 2 December 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2023 Reporting

17

17 572000 Financing Sources Transferred In Without Reimbursement E E/U

17 573000 Financing Sources Transferred Out Without Reimbursement E E/U

17 573500 Appropriated Dedicated Collections to be Transferred In E E/U

17 573600 Appropriated Dedicated Collections to be Transferred Out E E/U

17 574000 Appropriated Dedicated Collections Transferred In E E/U

17 574500 Appropriated Dedicated Collections Transferred Out E E/U

17 575000 Expenditure Financing Sources - Transfers-In E E/U

17 575500 Non-Expenditure Financing Sources - Transfers-In - Other E E/U

17 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E E/U

17 576000 Expenditure Financing Sources - Transfers-Out E E/U

17 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E E/U

17 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E E/U

17 577500 Non-Budgetary Financing Sources Transferred In E E/U

17 577600 Non-Budgetary Financing Sources Transferred Out E E/U

17 579200 Financing Sources To Be Transferred Out - Contingent Liability E E/U

18

18 561000 Donated Revenue - Non-Financial Resources E T E/U

18 561900 Contra Donated Revenue - Nonfinancial Resources E T E/U

18 565000 Forfeiture Revenue - Forfeitures of Property E T A E E/U

18 565900 Contra Forfeiture Revenue - Forfeitures of Property E T A E E/U

19

19 578000 Imputed Financing Sources E E/U

20

20 579000 Other Financing Sources E D/E E/U

20 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E U

20 579100 Adjustment to Financing Sources - Credit Reform E E E/U

20 579500 Seigniorage E E E/U

20 590000 Other Revenue E E/T A E E/U

20 590900 Contra Revenue for Other Revenue E E/T A E E/U

20 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A E E/U

20 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E A E E/U

20 599700 Financing Sources Transferred In From Custodial Statement Collections E E/T A E E/U

20 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra E E/T E E/U

20 711000 Gains on Disposition of Assets - Other E T D/E E/U

20 711100 Gains on Disposition of Investments E T D/E E/U

20 718000 Unrealized Gains E T D/E E/U

20 719000 Other Gains E T D/E E/U

20 719090 Gains on International Monetary Fund Assets E T D/E U

20 721000 Losses on Disposition of Assets - Other E T D/E E/U

20 721100 Losses on Disposition of Investments E T A D/E E/U

20 728000 Unrealized Losses E T D/E E/U

20 729000 Other Losses E T D/E E/U

20 729090 Losses on International Monetary Fund Assets E T D/E U

20 750000 Distribution of Income - Dividend E T D/E E/U

21

22

23

24

Transfers-in/out without reimbursement (+/-)

Donations and forfeitures of property

Imputed financing

Other (+/-)

Net Cost of Operations (+/-)

See 6 in Footnotes and Additional Information.

This line is calculated. Equals sum of lines 9 and 23. See 5 in Footnotes and Additional Information.

Net Change in Cumulative Results of Operations

This line is calculated. Equals sum of lines 13 through 20, less line 21.

Cumulative Results of Operations - Ending

This line is calculated. Equals sum of lines 12 and 22.

Net Position

Bulletin No. 2023-02 V SCNP - 3 December 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2023 Reporting

 1 Use USSGL account attribute domains as provided in USSGL Section IV, page 4.

 2 Debit - Decreases/Credit - Increases

 3 Related to adjustments. Debit - Decreases/Credit - Increases

 4 Reported by recipient/non-custodial entity only.

 5 Should equal the ending amount reported as net position on the Balance Sheet.

 6 This amount will agree with the net cost of operations as reported on the Statement of 

Net Cost.

 7 Rescissions that have transferred to a General Fund Receipt Account.

 8 When comparative financial statements are presented, the error is material and financial 

statements are restated the correction will be to the previous year financial statement 

lines. The impact to the current year will be presented in the beginning balances. 

Guidance is provided in the Prior Period Adjustment scenario on the following page: 

https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-oferrors.pdf.

 9 When comparative financial statements are presented, the error is material and financial 

statements are restated, the error is for the prior year, the correction will be to the 

previous year financial statement adjustment lines. The impact to the current year will be 

presented in the beginning balances. When single year financial statements are presented 

and the error is material the impact will be to the beginning balance adjustment lines. 

Guidance is provided in the Prior Period Adjustment scenario on the following page: 

https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-oferrors.pdf

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2023-02 V SCNP - 4 December 2022