Bulletin No. 2020-15 - Treasury Financial Manual (TFM): Bureau of …€¦ · TFM Volume I, Part 2,...

Bulletin No. 2020-15

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. 2020-15 rescinds the following publications:

Bulletin No. 2019-10 (June 2019)

Bulletin No. 2019-14 (August 2019)

Bulletin No. 2020-08 (December 2019)

Bulletin No. 2020-10 (March 2020)

3. Explanation of Updates

Bulletin No. 2020-15 USSGL includes two parts:

Part 1 Fiscal Year (FY) 2020, replaces USSGL Part 1 FY 2019 reporting.

Part 2 FY 2021, replaces USSGL Part 2 FY 2020 reporting.

4. Overall Changes to the USSGL

Part 1 FY 2020—Revised

Part 2 FY 2021—Revised

Summary of Changes—The Summary of Changes identifies specific changes

made to the USSGL.

5. Changes by Part/Section

Part 1—FY 2020 Reporting includes Sections I through VII:

Section I: Chart of Accounts—This section includes USSGL accounts required for

FY 2020 reporting.

Accounts added or revised are in bold typeface.

Page 1 of 4

https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html

Section II: Accounts and Definitions—This section includes USSGL accounts

required for FY 2020 reporting.

Section III: Account Transactions—This section provides transactions for USSGL

accounts required for FY 2020 reporting.

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary

Account Reporting —This section describes USSGL account attributes. It also

displays the USSGL account attributes used with each USSGL account for FY 2020

reporting.

Section V: Crosswalks to Standard External Reports for FY 2020 GTAS Reporting

—This section provides FY 2020 reporting requirements for USSGL accounts that

crosswalk to the following reports:

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 2020 Reporting—This

section includes crosswalks for use in FY 2020 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 2020 Reporting—This section

includes required Validations and Edits for use in FY 2020 reporting.

Part 2—FY 2021 Reporting includes Sections I through VII:

Section I: Chart of Accounts—This section includes USSGL accounts required for

FY 2021 reporting.

Accounts added or revised are in bold typeface.

Section II: Accounts and Definitions—This section includes USSGL accounts

required for FY 2021 reporting.

Section III: Account Transactions—This section provides transactions for USSGL

accounts required for FY 2021 reporting.

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary

Account Reporting —This section describes USSGL account attributes. It also

displays the USSGL account attributes used with each USSGL account for FY 2021

Page 2 of 4

reporting.

Section V: Crosswalks to Standard External Reports for FY 2021 GTAS Reporting

—This section provides FY 2021 reporting requirements for USSGL accounts that

crosswalk to the following reports:

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 2021 Reporting—This

section includes crosswalks for use in FY 2021 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 2021 Reporting—This section

includes required Validations and Edits for use in FY 2021reporting.

6. Effective Date

Part 1 requirements for FY 2020 are effective immediately

Part 2 requirements for FY 2021 are effective October 1, 2020

7. References

TFM Volume I, Part 2, Chapter 4700 "Federal Entity Reporting

Requirements for the Financial Report of the United States Government,"

dated July 2019.

OMB Circular No. A-11, "Preparation, Submission, and Execution of the

Budget," dated Decembe 18, 2019.

OMB Circular No. A-136 Revised, "Financial Reporting Requirements"

(Form and Content), dated June 28, 2019.

8. Inquiries

Direct questions concerning this Bulletin to your agency's USSGL Board

representative or:

Jaime M. Saling

Director, Financial Reports and Advisory Division

Fiscal Accounting

Bureau of the Fiscal Service

Page 3 of 4

https://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://tfm.fiscal.treasury.gov/v1/p2/c470.htmlhttps://fiscal.treasury.gov/ussgl/contact-board-members.htmlhttps://fiscal.treasury.gov/ussgl/contact-board-members.htmlhttps://fiscal.treasury.gov/ussgl/contact-board-members.htmlhttps://fiscal.treasury.gov/ussgl/contact-board-members.html

PO Box 1328

Parkersburg, WV 26106-1328

Telephone: 304-480-6485

Fax: 304-480-5176

Date: June 4, 2020

Page 4 of 4

U.S. Standard General LedgerSummary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

USSGL TFM SECTION

Additional Information

Bulletin No. 2020-15Part 1 Fiscal 2020

I USSGL Chart of Accounts:I None COA

II USSGL Accounts and Definitions:II None DEF

III USSGL Account Transactions:III F112 Revised Bulletin No. 2020-15 2020-08 TC 1III 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 AttributeIV 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


1 June 2020




USSGL TFM SECTION


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"


IV Revised Disaster Emergency Fund Code attribute domain value from "O - Disaster/Emergency/Wildfire Suppression" to "O - Nonemergency PL 116-136"


IV Revised Disaster Emergency Fund Code attribute domain value from "O - Nonemergency PL 116-136" to "O - Nonemergency PLs 116-136 and 116-139"


IV Added Disaster Emergency Fund Code attribute domain value "P - Disaster/Emergency/Wildfire Suppression"


IV Revised Disaster Emergency Fund Code attribute domain value from "P - Disaster/Emergency/Wildfire Suppression" to "P - Emergency PL 116-139"


IV Added Disaster Emergency Fund Code attribute domain value "R - Disaster/Emergency/Wildfire Suppression"


IV Added Disaster Emergency Fund Code attribute domain value "S - Disaster/Emergency/Wildfire Suppression"


IV Added Disaster Emergency Fund Code attribute domain value "T - Disaster/Emergency/Wildfire Suppression"


IV Added Disaster Emergency Fund Code attribute domain value "U - Disaster/Emergency/Wildfire Suppression"


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


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


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 "/####"


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 "/####"


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 "/####"


IV 417000 Revised Financing Account Code attribute domain value from "N" to "D/G/N" Bulletin No. 2020-15 2020-07 ATT TBL 1IV 419000 Revised Financing Account Code attribute domain value from "G/N" to "D/G/N" Bulletin No. 2020-15 2020-07 ATT TBL 1IV 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:


2 June 2020




USSGL TFM SECTION


V Balance Sheet:V ColumnV None BS

LineV 3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 BS 3

V Statement of Net Cost:V LineV None SNC

V FootnoteV None SNC

V Statement of Changes in Net PositionV LineV None SCNP

V FootnoteV None SCNP

V Statement of Custodial Activity: V LineV None SCA

V FootnoteV None SCA

V Statement of Budgetary Resources:V ColumnV None SBR

V LineV None SBR

V FootnoteV None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing ScheduleV ColumnV None SF 133/Schedule P

V Line


3 June 2020




USSGL TFM SECTION


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"


V 1012 Added footnote 7 to USSGL account 419100 with Reimbursable Flag attribute domain value "R"


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


V 1100 Added USSGL 411900 with Debit/Credit Indicator attribute domain value "C" and TAS Status attribute domain value "U"


V 1810 Added USSGL account 417000 with Financing Account Code attribute domain value "D/G"


V 1811 Added USSGL account 417000 with Financing Account Code attribute domain value "D/G"


V 5312 Added footnote 6 to USSGL accounts 428300 and 439800 with Reimbursable Flag attribute domain value "R"














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 ColumnVI None RBS

VI LineVI 3.3 Added USSGL accounts 131900, 136700, and 137700 Bulletin No. 2020-15 2020-09 RBS 3

VI Footnote


4 June 2020




USSGL TFM SECTION


VI None RBS

VI Reclassified Statement of Net Cost:VI LineVI None RSNC

VI FootnoteVI None RSNC

VI Reclassified Statement of Operations and Changes in Net PositionVI LineVI None RSOCNP

VI Footnote VI None RSOCNP

VII Validations and Edits VII Validations

Validation NumberVII 32E Added pass exception for TAS 077 X 0110 Bulletin No. 2020-15 2020-06 VAL 19VII 32E Added pass exceptions for TAS 019 20202020 0601 and 089 20192020 0213 Bulletin No. 2020-15 2020-07 VAL 19VII 69E Added pass exceptions for multiple TAS with USSGL account 411900 Bulletin No. 2020-15 2020-06 VAL 6VII 84E Added pass exceptions for multiple TAS Bulletin No. 2020-15 2020-07 VAL 19VII 90 Added Disaster Emergency Fund Code domain values "P", "R", "S", and "T" Bulletin No. 2020-15 2020-06 VAL 1VII 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 19VII 99E Added and deleted pass exceptions for multiple TAS in Fund Family 011 1032 with

USSGL account 419100Bulletin 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 EditsEdit Number

VII 49 Revised Name and Description Bulletin No. 2020-15 2020-09 EDIT 2VII 50 Revised Name and Description Bulletin No. 2020-15 2020-09 EDIT 2VII 56 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2VII 57 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2VII 58 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2VII 59 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2


5 June 2020




USSGL TFM SECTION


VII 60 Revised Trading Partner information Bulletin No. 2020-15 2020-06 EDIT 2VII 61 Revised Trading Partner information and edit description Bulletin No. 2020-15 2020-06 EDIT 2VII 106 Added edit for Disaster Emergency Fund Code domain value "L" Bulletin No. 2020-15 2020-06 EDIT 1VII 107 Added edit for Disaster Emergency Fund Code domain value "M" Bulletin No. 2020-15 2020-06 EDIT 1VII 108 Added DOL Authoritative File edit for FECA Receivable Bulletin No. 2020-15 2020-06 EDIT 17VII 109 Added DOL Authoritative File edit for FECA Revenue Bulletin No. 2020-15 2020-06 EDIT 17VII 110 Added DOL Authoritative File edit for Unemployment Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17VII 111 Added DOL Authoritative File edit for Unemployment Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17VII 112 Added OPM Authoritative File edit for Retirement Benefit Receivable Bulletin No. 2020-15 2020-06 EDIT 17VII 113 Added OPM Authoritative File edit for Retirement Benefit Revenue Bulletin No. 2020-15 2020-06 EDIT 17VII 114 Added OPM Authoritative File edit for Life Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17VII 115 Added OPM Authoritative File edit for Life Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17VII 116 Added OPM Authoritative File edit for Health Insurance Receivable Bulletin No. 2020-15 2020-06 EDIT 17VII 117 Added OPM Authoritative File edit for Health Insurance Revenue Bulletin No. 2020-15 2020-06 EDIT 17VII 118 Added edit for Disaster Emergency Fund Code domain value "N" Bulletin No. 2020-15 2020-06 EDIT 1VII 119 Added edit for Disaster Emergency Fund Code domain value "O" Bulletin No. 2020-15 2020-06 EDIT 1VII 120 Added edit for Disaster Emergency Fund Code domain value "P" Bulletin No. 2020-15 2020-06 EDIT 1VII 121 Added edit for Disaster Emergency Fund Code domain value "R" Bulletin No. 2020-15 2020-06 EDIT 1VII 122 Added edit for Disaster Emergency Fund Code domain value "S" Bulletin No. 2020-15 2020-06 EDIT 1VII 123 Added edit for Disaster Emergency Fund Code domain value "T" Bulletin No. 2020-15 2020-06 EDIT 1

Bulletin No. 2020-15Part 2 Fiscal 2021

I USSGL Chart of Accounts:

I 199010 Added Bulletin No. 2020-15 2021-01 COA 8I 299010 Added Bulletin No. 2020-15 2021-01 COA 8I 299110 Added Bulletin No. 2020-15 2021-01 COA 8I 310700 Revised Bulletin No. 2020-15 2021-01 COA 7I 310710 Added Bulletin No. 2020-15 2021-01 COA 8I 320700 Revised Bulletin No. 2020-15 2021-01 COA 7I 320710 Added Bulletin No. 2020-15 2021-01 COA 8I 403200 Deleted Bulletin No. 2020-15 2021-01 COA 8I 404200 Deleted Bulletin No. 2020-15 2021-01 COA 8I 413100 Revised Bulletin No. 2020-15 2021-01 COA 8I 413120 Added Bulletin No. 2020-15 2021-01 COA 8I 414100 Revised Bulletin No. 2020-15 2021-01 COA 8I 414120 Added Bulletin No. 2020-15 2021-01 COA 8I 414300 Revised Bulletin No. 2020-15 2021-01 COA 8I 421000 Revised Bulletin No. 2020-15 2021-01 COA 8I 422300 Added Bulletin No. 2020-15 2021-01 COA 8I 423300 Revised Bulletin No. 2020-15 2021-01 COA 8I 425100 Revised Bulletin No. 2020-15 2021-01 COA 8


6 June 2020




USSGL TFM SECTION


I 425200 Revised Bulletin No. 2020-15 2021-01 COA 8I 425400 Added Bulletin No. 2020-15 2021-01 COA 8I 427700 Revised Bulletin No. 2020-15 2021-01 COA 8I 463000 Deleted Bulletin No. 2020-15 2021-01 COA 8I 570000 Revised Bulletin No. 2020-15 2021-01 COA 7I 570005 Revised Bulletin No. 2020-15 2021-01 COA 7I 570006 Added Bulletin No. 2020-15 2021-01 COA 8I 570010 Added Bulletin No. 2020-15 2021-01 COA 8I

USSGL Accounts and Definitions:

II 199010 Added Bulletin No. 2020-15 2021-01 DEF 8II 299010 Added Bulletin No. 2020-15 2021-01 DEF 8II 299110 Added Bulletin No. 2020-15 2021-01 DEF 8II 310700 Revised Bulletin No. 2020-15 2021-01 DEF 7II 310710 Added Bulletin No. 2020-15 2021-01 DEF 8II 320700 Revised Bulletin No. 2020-15 2021-01 DEF 7II 320710 Added Bulletin No. 2020-15 2021-01 DEF 8II 403200 Deleted Bulletin No. 2020-15 2021-01 DEF 8II 404200 Deleted Bulletin No. 2020-15 2021-01 DEF 8II 413100 Revised Bulletin No. 2020-15 2021-01 DEF 8II 413120 Added Bulletin No. 2020-15 2021-01 DEF 8II 414100 Revised Bulletin No. 2020-15 2021-01 DEF 8II 414120 Added Bulletin No. 2020-15 2021-01 DEF 8II 414300 Revised Bulletin No. 2020-15 2021-01 DEF 8II 421000 Revised Bulletin No. 2020-15 2021-01 DEF 8II 422100 Revised Bulletin No. 2020-15 2021-01 DEF 8II 422300 Added Bulletin No. 2020-15 2021-01 DEF 8II 423300 Revised Bulletin No. 2020-15 2021-01 DEF 8II 425100 Revised Bulletin No. 2020-15 2021-01 DEF 8II 425200 Revised Bulletin No. 2020-15 2021-01 DEF 8II 425400 Added Bulletin No. 2020-15 2021-01 DEF 8II 427700 Revised Bulletin No. 2020-15 2021-01 DEF 8II 463000 Deleted Bulletin No. 2020-15 2021-01 DEF 8II 570000 Revised Bulletin No. 2020-15 2021-01 DEF 7II 570005 Revised Bulletin No. 2020-15 2021-01 DEF 7II 570006 Added Bulletin No. 2020-15 2021-01 DEF 8II 570010 Added Bulletin No. 2020-15 2021-01 DEF 7II

USSGL Account Transactions:III A138 Revised Bulletin No. 2020-15 2021-01 TC 8III A140 Revised Bulletin No. 2020-15 2021-01 TC 8III A152 Revised Bulletin No. 2020-15 2021-01 TC 8III A154 Deleted Bulletin No. 2020-15 2021-01 TC 8III A158 Revised Bulletin No. 2020-15 2021-01 TC 1


7 June 2020




USSGL TFM SECTION


III A162 Deleted Bulletin No. 2020-15 2021-01 TC 8III A166 Revised Bulletin No. 2020-15 2021-01 TC 8III A168 Deleted Bulletin No. 2020-15 2021-01 TC 8III A174 Revised Bulletin No. 2020-15 2021-01 TC 8III A176 Deleted Bulletin No. 2020-15 2021-01 TC 8III A251 Revised Bulletin No. 2020-15 2021-01 TC 8III A708 Revised Bulletin No. 2020-15 2021-01 TC 8III A710 Revised Bulletin No. 2020-15 2021-01 TC 8III A711 Added Bulletin No. 2020-15 2021-01 TC 8III B134 Revised Bulletin No. 2020-15 2021-01 TC 7III B234 Added Bulletin No. 2020-15 2021-01 TC 7III B235 Added Bulletin No. 2020-15 2021-01 TC 7III C101 Revised Bulletin No. 2020-15 2021-01 TC 8III C103 Revised Bulletin No. 2020-15 2021-01 TC 8III D148 Revised Bulletin No. 2020-15 2021-01 TC 7III D308 Revised Bulletin No. 2020-15 2021-01 TC 7III D312 Revised Bulletin No. 2020-15 2021-01 TC 7III F112 Revised Bulletin No. 2020-15 2021-01 TC 8III F113 Revised Bulletin No. 2020-15 2021-01 TC 1III F302 Revised Bulletin No. 2020-15 2021-01 TC 8III F304 Revised Bulletin No. 2020-15 2021-01 TC 8III F306 Revised Bulletin No. 2020-15 2021-01 TC 8III F308 Revised Bulletin No. 2020-15 2021-01 TC 8III 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 5IV

USSGL Proprietary and Budgetary Account Attribute Table:IV AttributeIV Credit Cohort Year Added attribute domain value "2022" Bulletin No. 2020-15 2021-01 ATT TBL 5IV

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"


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"


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"



8 June 2020




USSGL TFM SECTION


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


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


IV Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL accounts 421000, 422100, 425100, and 425200


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"


IV USSGL Crosswalks to Standard External Reports:

V Balance Sheet:V ColumnV None BSV

LineV 5 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 BS 7V 19 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 BS 7V 30 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7V 31 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 BS 7V 32 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7V 33 Added USSGL account 570010 Bulletin No. 2020-15 2021-01 BS 7

FootnoteV None BSV

Statement of Net Cost:V ColumnV None SNCV

LineV None SNCV

Footnote


9 June 2020




USSGL TFM SECTION


V None SNCV

Statement of Changes in Net Position:V LineV 7 Added USSGL account 310710 Bulletin No. 2020-15 2021-01 SCNP 7V 14 Added USSGL accounts 570010 and 570006 Bulletin No. 2020-15 2021-01 SCNP 7V

FootnoteV None SCNPV

Statement of Custodial Activity: V LineV None SCAV

FootnoteV None SCAV

Statement of Budgetary Resources:V ColumnV None SBRV

LineV 1051 Added USSGL accounts 413120, 414120, 422300 and 425400 Bulletin No. 2020-15 2021-01 SBR 8V 1490 Added USSGL account 414120; Deleted USSGL account 404200 Bulletin No. 2020-15 2021-01 SBR 8V 1690 Added USSGL account 413120; Deleted USSGL account 403200 Bulletin No. 2020-15 2021-01 SBR 8V 1890 Added USSGL accounts 422300 and 425400 Bulletin No. 2020-15 2021-01 SBR 8V 2404 Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 SBR 8

FootnoteV None SBRV

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing ScheduleV ColumnV None SF 133/Schedule PV

LineV 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



10 June 2020




USSGL TFM SECTION


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




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


V 1021 Revised Financing Account Code attribute domain value for USSGL accounts 487100 and 497100


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 1024 Revised Financing Account Code attribute domain value for USSGL account 414400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 1033 Revised Financing Account Code attribute domain value for USSGL accounts 487200

and 497200Bulletin 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"




V 1042 Revised Financing Account Code attribute domain value for USSGL account 404800 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 1060 Revised Financing Account Code attribute domain value for USSGL accounts 420100,

422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 490100Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1


11 June 2020




USSGL TFM SECTION


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




V 1082 Deleted USSGL account 415200 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 1083 Deleted USSGL account 414700 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 1093 Revised Financing Account Code attribute domain value for USSGL accounts 487200






416500 and 418300Bulletin 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 1V 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 414300Bulletin 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


V 1430 Revised Financing Account Code attribute domain value for USSGL account 404400 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 1500 Added USSGL account 413120; Deleted USSGL account 403200; Revised Trans Code

attribute domain value from "X/N" to "N" for USSGL account 413100Bulletin 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


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


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


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



12 June 2020




USSGL TFM SECTION


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


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





407000, and 421000Bulletin 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 1V 1940 Deleted USSGL account 463000; Revised Financing Account Code attribute domain

value for USSGL accounts 445000, 451000, 461000, 462000, 470000 and 472000Bulletin 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


V 1951 Deleted USSGL accounts 462000 and 463000; Revised Financing Account Code attribute domain value for USSGL accounts 445000, 451000, 461000, 470000 and 472000


V 1952 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL account 425100



488100, 490100, and 498100Bulletin 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




V 2101 Revised Financing Account Code attribute domain value for USSGL accounts 480100, 480200, 488100, 488200, 490100, 490200, 498100, and 498200







13 June 2020




USSGL TFM SECTION


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


V 2201 Revised Financing Account Code attribute domain value for USSGL accounts 451000, 461000, and 470000




V 2203 Revised Financing Account Code attribute domain value for USSGL account 459000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 2301 Revised Financing Account Code attribute domain value for USSGL accounts 462000


V 2302 Revised Financing Account Code attribute domain value for USSGL accounts 462000, 469000, and 472000


V 2303 Revised Financing Account Code attribute domain value for USSGL account 469000 Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 2403 Deleted USSGL account 463000; Revised Financing Account Code attribute domain

value for USSGL accounts 445000Bulletin 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


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






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


V 3020 Revised Reimbursable Flag attribute domain value from "D/R" to "D" for USSGL accounts 480200, 488200, 490200, and 498200











14 June 2020




USSGL TFM SECTION


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


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


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




V 3080 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 423200, 423300 and 423400


V 3081 Revised Financing Account Code attribute domain value for USSGL accounts 423000, 423200, 423300 and 423400


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


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


V 4031 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 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


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




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



15 June 2020




USSGL TFM SECTION


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


V 4110 Revised Reimbursable Flag attribute domain value from "D/R' to "D" for USSGL accounts 480200, 488200, 490200, and 498200


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


V 4121 Deleted USSGL account 427300 with Reimbursable Flag attribute domain value "R" Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1V 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


V 4124 Revised Financing Account attribute domain value for USSGL accounts 426000 and 426700


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


4141 Revised Reimbursable Flag attribute domain value from "D/R" to "R" for USSGL account 425100


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


V 4143 Revised Financing Account attribute domain value for USSGL accounts 487200 and 497200


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


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


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


V 5313 Revised Financing Account Code attribute domain value for USSGL accounts 414900, 420100, 422200, 422500, 425100, 428300, 428500, 428600, 428700, 480100, and 490100


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



16 June 2020




USSGL TFM SECTION


V 5321 Deleted USSGL account 463000; Revised Financing Account Code attribute domain value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000 and 472000


V 5322 Deleted USSGL account 463000; Revised Financing Account Code attribute domain value for USSGL accounts 445000, 451000, 461000, 462000, 465000, 470000, and 472000






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


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




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


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


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


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.


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.


VFootnote


17 June 2020




USSGL TFM SECTION


V 6 Revised Bulletin No. 2020-15 2021-01 SF 133/Schedule P 1VV

USSGL Crosswalks to Reclassified Statements: VI Reclassified Balance Sheet:VI ColumnVI None RBSVI

LineVI 3.13 Added USSGL account 199010 Bulletin No. 2020-15 2021-01 RBS 7VI 7.14 Added USSGL accounts 299010 and 299110 Bulletin No. 2020-15 2021-01 RBS 7VI 9.1 Added USSGL accounts 310710 and 570010 Bulletin No. 2020-15 2021-01 RBS 7VI 9.2 Added USSGL accounts 310710, 320710, 570006, and 570010 Bulletin No. 2020-15 2021-01 RBS 7

FootnoteVI None RBSVI

Reclassified Statement of Net Cost:VI LineVI None RSNCVI

FootnoteVI None RSNCVI

Reclassified Statement of Operations and Changes in Net PositionVI LineVI 7.2 Added USSGL 310710 Bulletin No. 2020-15 2021-01 RSOCNP 7VI 7.3 Added USSGL 570010 Bulletin No. 2020-15 2021-01 RSOCNP 7VI 7.16 Added USSGL 320710 Bulletin No. 2020-15 2021-01 RSOCNP 7VI 7.17 Added USSGL 570006 Bulletin No. 2020-15 2021-01 RSOCNP 7VI

Footnote VI None RSOCNPVI

Validations and Edits VII ValidationsVII Validation NumberVII 17E Deleted USSGL accounts 413100 and 414100 Bulletin No. 2020-15 2021-01 VAL 8VII 27 Added Credit Cohort Year domain value "2021" Bulletin No. 2020-15 2021-01 VAL 16VII 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

VAL16

VII 29E Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 VAL 8VII 30E Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 VAL 8VII 33E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8VII 34E Added exceptions for USSGL account 422300 Bulletin No. 2020-15 2021-01 VAL 8


18 June 2020




USSGL TFM SECTION


VII 37 Added USSGL account 299110; Deleted USSGL accounts 403200 and 404200 Bulletin No. 2020-15 2021-01 VAL 8VII 44 Added USSGL accounts 413100, 413120, 414100, and 414120 Bulletin No. 2020-15 2021-01 VAL 8VII 49 Added USSGL account 414120; Deleted USSGL account 404200; Revised validation

description and error messageBulletin No. 2020-15 2021-01

VAL8

VII 50 Added USSGL account 413120; Deleted USSGL account 403200; Revised validation description and error message

Bulletin No. 2020-15 2021-01VAL

8

VII 99 Deleted USSGL accounts 422500, 425500, 426400, 426600, 427300, 427700, 428300, and 438200


1

VII 99E Deleted exceptions for USSGL accounts 419000, 422500, 425500, 426100, 426400, 426600, 427300, 427700, 428300, and 438200


1

VII 104 Deleted USSGL accounts 422100, 426100, 426200, 426300, 426500, and 426600 Bulletin No. 2020-15 2021-01 VAL 1VII 106 Deleted validation Bulletin No. 2020-15 2021-01 VAL 1VII 106E Deleted validation exceptions Bulletin No. 2020-15 2021-01 VAL 1

EditsVII Edit NumberVII 3 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8VII 4 Added USSGL accounts 299110, 413120, 414120, and 422300; Deleted USSGL

accounts 403200, 404200, and 463000Bulletin No. 2020-15 2021-01 EDIT 8

VII 16 Added USSGL account 422300 Bulletin No. 2020-15 2021-01 EDIT 8VII 19 Deleted USSGL account 463000 Bulletin No. 2020-15 2021-01 EDIT 8VII 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 8VII 23 Added USSGL accounts 199010, 299010, 299110, 310710, 320710, 570006, and

570010Bulletin No. 2020-15 2021-01 EDIT 8

VII 24 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL accounts 403200, 404200, and 463000


VII 32 Revised Name and Left Side Label Bulletin No. 2020-15 2021-01 EDIT 8VII 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


VII 46 Added USSGL accounts 422300 and 425400 Bulletin No. 2020-15 2021-01 EDIT 8VII 47 Added USSGL accounts 413120, 414120, 422300, and 425400 Bulletin No. 2020-15 2021-01 EDIT 8VII 69 Added USSGL accounts 413120, 414120, 422300, and 425400; Deleted USSGL

accounts 403200, 404200, and 463000Bulletin No. 2020-15 2021-01 EDIT 8






19 June 2020




USSGL TFM SECTION


































VII 124 Added edit to ensure USSGL accounts 310710 and 570010 sum to zero. Bulletin No. 2020-15 2021-01 EDIT 8


20 June 2020


Bulletin No. 2020-151 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 Change based on OMB guidance/approval and is for Part 1 only.

Bulletin No. 2020-15 21

June 2020

Part 2, Section I: Chart of Accounts

The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits). It is important to note that central agency reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. Therefore, the USSGL Board developed attributes containing various domain values that, when added to a basic 6-digit USSGL account, provide the appropriate level of detail needed for central agency reporting and, in effect, create new USSGL accounts. See Section IV for attribute definitions and domain values. It is this lower level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that agencies must capture at the transaction level to (1) comply with USSGL policy, and (2) achieve the desired result for proper reporting.

The basic 6-digit USSGL accounts are classified as follows:

100000 Assets

200000 Liabilities

300000 Net Position

400000 Budgetary

500000 Revenue and Other Financing Sources

600000 Expenses

700000 Gains/Losses/Miscellaneous Items

800000 Memorandum

Agencies may expand this numbering system to as many digits as necessary to accommodate agency-specific requirements. However, subsidiary accounts must summarize or “roll up” to the 6-digit USSGLaccounts plus any related attributes.

In February 1999, the USSGL Board voted to delete summary accounts. However, agencies maysummarize accounts as they find useful. Section headings replace many of the deleted summary accountsto maintain the integrity of the account structure.

Page 1 of 1

Part 2 Fiscal Year 2021 Reporting SUPPLEMENT Section I

U.S. Standard General Ledger Chart of Accounts

Account Normal Number Title Balance

Bulletin No. 2020-15 I CA - 1 June 2020

100000 ASSETS 101000 Fund Balance With Treasury Debit 109000 Fund Balance With Treasury While Awaiting a Warrant Debit CASH 110100 General Fund of the U.S. Government's Operating Cash Debit 110300 Restricted Operating Cash Debit 110900 Checks Outstanding Credit 111000 Undeposited Collections Debit 112000 Imprest Funds Debit 112500 U.S. Debit Card Funds Debit 113000 Funds Held Outside of Treasury - Budgetary Debit 113500 Funds Held Outside of Treasury - Non-Budgetary Debit 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's

General Account Debit

119000 Other Cash Debit 119090 Other Cash - International Monetary Fund Debit 119305 International Monetary Fund - Letter of Credit Credit 119306 International Monetary Fund - Receivable/Payable Currency

Valuation Adjustment Debit

119307 International Monetary Fund - Dollar Deposits With the IMF Credit 119309 International Monetary Fund - Currency Holdings Debit 119333 International Monetary Fund - Reserve Position Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special

Drawing Rights (SDR) Debit

119500 Other Monetary Assets Debit 120000 Foreign Currency Debit 120500 Foreign Currency Denominated Equivalent Assets Debit 120900 Uninvested Foreign Currency Debit 125000 Central Accounting/Agency Reconciliation Account Debit RECEIVABLES 131000 Accounts Receivable Debit 131900 Allowance for Loss on Accounts Receivable Credit 132000 Funded Employment Benefit Contributions Receivable Debit 132100 Unfunded FECA Benefit Contributions Receivable Debit 132500 Taxes Receivable Debit 132900 Allowance for Loss on Taxes Receivable Credit 133000 Receivable for Transfers of Currently Invested Balances Debit 133500 Expenditure Transfers Receivable Debit 134000 Interest Receivable - Not Otherwise Classified Debit 134100 Interest Receivable - Loans Debit





RECEIVABLES (continued) 134200 Interest Receivable - Investments Debit 134300 Interest Receivable - Taxes Debit 134400 Interest Receivable on Special Drawing Rights (SDR) Debit 134500 Allowance for Loss on Interest Receivable - Loans Credit 134600 Allowance for Loss on Interest Receivable - Investments Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise

Classified Credit

134800 Allowance for Loss on Interest Receivable - Taxes Credit 135000 Loans Receivable Debit 135090 Loans Receivable - International Monetary Fund Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit 135900 Allowance for Loss on Loans Receivable Credit 135990 Allowance for Loss on Loans Receivable - International Monetary

Fund Credit

136000 Penalties and Fines Receivable - Not Otherwise Classified Debit 136100 Penalties and Fines Receivable - Loans Debit 136300 Penalties and Fines Receivable - Taxes Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not

Otherwise Classified Credit

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit 137000 Administrative Fees Receivable - Not Otherwise Classified Debit 137100 Administrative Fees Receivable - Loans Debit 137300 Administrative Fees Receivable - Taxes Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not

Otherwise Classified Credit

137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit 138000 Loans Receivable - Troubled Assets Relief Program Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit 138400 Interest Receivable - Foreign Currency Denominated Assets Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled

Assets Relief Program Credit

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit 139000 Appropriated Dedicated Collections Receivable Debit 139900 Allowance for Subsidy Credit 141000 Advances and Prepayments Debit 198100 Receivable from Custodian or Non-Entity Assets Receivable From

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

Debit





INVENTORY AND RELATED PROPERTY 151100 Operating Materials and Supplies Held for Use Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and

Unserviceable Debit

151400 Operating Materials and Supplies Held for Repair Debit 151600 Operating Materials and Supplies in Development Debit 151900 Operating Materials and Supplies - Allowance Credit 152100 Inventory Purchased for Resale Debit 152200 Inventory Held in Reserve for Future Sale Debit 152300 Inventory Held for Repair Debit 152400 Inventory - Excess, Obsolete, and Unserviceable Debit 152500 Inventory - Raw Materials Debit 152600 Inventory - Work-in-Process Debit 152700 Inventory - Finished Goods Debit 152900 Inventory - Allowance Credit SEIZED MONETARY ASSETS 153100 Seized Monetary Instruments Debit 153200 Seized Cash Deposited Debit FORFEITED PROPERTY 154100 Forfeited Property Held for Sale Debit 154200 Forfeited Property Held for Donation or Use Debit 154900 Forfeited Property - Allowance Credit FORECLOSED PROPERTY 155100 Foreclosed Property Debit 155900 Foreclosed Property - Allowance Credit COMMODITIES 156100 Commodities Held Under Price Support and Stabilization Support

Programs Debit

156900 Commodities - Allowance Credit STOCKPILE MATERIALS 157100 Stockpile Materials Held in Reserve Debit 157200 Stockpile Materials Held for Sale Debit OTHER RELATED PROPERTY 159100 Other Related Property Debit 159900 Other Related Property - Allowance Credit





INVESTMENTS 161000 Investments in U.S. Treasury Securities Issued by the Bureau of

the Fiscal Service Debit

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Credit

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit

161800 Market Adjustment - Investments Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal

Service Securities Debit

162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities

Credit

162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Debit

162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Debit

163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service

Debit

163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service

Credit

163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service

Debit

164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act

Debit

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act

Credit

164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act

Debit

164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act

Credit

164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act

Credit

164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act

Debit

165000 Preferred Stock in Federal Government Sponsored Enterprise Debit 165100 Market Adjustment - Senior Preferred Stock in Federal

Government Sponsored Enterprise Debit

165200 Common Stock Warrants in Federal Government Sponsored Enterprise

Debit





INVESTMENTS (continued) 165300 Market Adjustment - Common Stock Warrants in Federal

Government Sponsored Enterprise Debit

167000 Foreign Investments Debit 167100 Discount on Foreign Investments Credit 167200 Premium on Foreign Investments Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit 169000 Other Investments Debit GENERAL PROPERTY, PLANT, AND EQUIPMENT 171100 Land and Land Rights Debit 171200 Improvements to Land Debit 171900 Accumulated Depreciation on Improvements to Land Credit 172000 Construction-in-Progress Debit 173000 Buildings, Improvements, and Renovations Debit 173900 Accumulated Depreciation on Buildings, Improvements, and

Renovations Credit

174000 Other Structures and Facilities Debit 174900 Accumulated Depreciation on Other Structures and Facilities Credit 175000 Equipment Debit 175900 Accumulated Depreciation on Equipment Credit 181000 Assets Under Capital Lease Debit 181900 Accumulated Depreciation on Assets Under Capital Lease Credit 182000 Leasehold Improvements Debit 182900 Accumulated Amortization on Leasehold Improvements Credit 183000 Internal-Use Software Debit 183200 Internal-Use Software in Development Debit 183900 Accumulated Amortization on Internal-Use Software Credit 184000 Other Natural Resources Debit 184900 Allowance for Depletion Credit 189000 Other General Property, Plant, and Equipment Debit 189900 Accumulated Depreciation on Other General Property, Plant, and

Equipment Credit

OTHER ASSETS 192100 Receivable From Appropriations Debit 192300 Contingent Receivable for Capital Transfers Debit 192500 Capital Transfers Receivable Debit 198000 Asset for Agency's Custodial and Non-Entity Liabilities - General

Fund of the U.S. Government Debit

199000 Other Assets Debit 199010 Other Assets - General Fund of the U.S. Government Debit





OTHER ASSETS (continued) 199500 General Property, Plant, and Equipment Permanently Removed

but Not Yet Disposed Debit

199900 Central Accounting Control Account Debit 200000 LIABILITIES 201000 Liability for Fund Balance With Treasury Credit 209010 Liability for Fund Balance While Awaiting a Warrant Credit ACCRUED LIABILITIES - OTHER 211000 Accounts Payable Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise Credit 212000 Disbursements in Transit Credit 213000 Contract Holdbacks Credit 214000 Accrued Interest Payable - Not Otherwise Classified Credit 214100 Accrued Interest Payable - Loans Credit 214200 Accrued Interest Payable - Debt Credit 215000 Payable for Transfers of Currently Invested Balances Credit 215500 Expenditure Transfers Payable Credit 216000 Entitlement Benefits Due and Payable Credit 217000 Subsidy Payable to the Financing Account Credit 218000 Loan Guarantee Liability Credit 219000 Other Liabilities With Related Budgetary Obligations Credit 219100 Liability for Employer Benefits and Claims Incurred but Not

Reported Credit

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks

Credit

219300 Allocation of Special Drawing Rights (SDRs) Credit 220000 Liability for Unpaid Insurance Claims Credit 220500 Liability for Unearned Insurance Premiums Credit ACCRUED LIABILITIES - PAYROLL AND BENEFITS 221000 Accrued Funded Payroll and Leave Credit 221100 Withholdings Payable Credit 221300 Employer Contributions and Payroll Taxes Payable Credit 221500 Other Post Employment Benefits Due and Payable Credit 221600 Pension Benefits Due and Payable to Beneficiaries Credit 221700 Benefit Premiums Payable to Carriers Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit 222000 Unfunded Leave Credit 222500 Unfunded FECA Liability Credit 229000 Other Unfunded Employment Related Liability Credit





UNEARNED REVENUE 231000 Liability for Advances and Prepayments Credit 232000 Other Deferred Revenue Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited

Collections Credit

241000 Liability for Clearing Accounts Credit DEBT 251000 Principal Payable to the Bureau of the Fiscal Service Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit 252000 Principal Payable to the Federal Financing Bank Credit 253000 Securities Issued by Federal Agencies Under General and Special

Financing Authority Credit

253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority

Debit

253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority

Credit

253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority

Credit

253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority

Debit

254000 Participation Certificates Credit 259000 Other Debt Credit ACTUARIAL LIABILITIES 261000 Actuarial Pension Liability Credit 262000 Actuarial Health Insurance Liability Credit 263000 Actuarial Life Insurance Liability Credit 265000 Actuarial FECA Liability Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee

Programs Credit

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit 269000 Other Actuarial Liabilities Credit OTHER LIABILITIES 291000 Prior Liens Outstanding on Acquired Collateral Credit 292000 Contingent Liabilities Credit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit 292300 Contingent Liability for Capital Transfers Credit 294000 Capital Lease Liability Credit 296000 Accounts Payable From Canceled Appropriations Credit 297000 Liability for Capital Transfers Credit





OTHER LIABILITIES (continued) 298000 Custodial Liability Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of

Custodial Activity Credit

299000 Other Liabilities Without Related Budgetary Obligations Credit 299010 Other Liabilities Without Related Budgetary Obligations - General

Fund of the U.S. Government Credit

299100 Other Liabilities - Reductions Credit 299110 Reductions of Other Liabilities - General Fund of the U.S.

Government Credit

299200 Appropriated Dedicated Collections Liability Credit 299500 Estimated Cleanup Cost Liability Credit 300000 NET POSITION 309000 Unexpended Appropriations While Awaiting a Warrant Credit 309010 Appropriations Outstanding - Warrants to be Issued Debit 310000 Unexpended Appropriations - Cumulative Credit 310100 Unexpended Appropriations - Appropriations Received Credit 310200 Unexpended Appropriations - Transfers-In Credit 310300 Unexpended Appropriations - Transfers-Out Debit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to

Corrections of Errors - Years Preceding the Prior-Year Debit

310600 Unexpended Appropriations - Adjustments Debit 310700 Unexpended Appropriations - Used - Accrued Debit 310710 Unexpended Appropriations - Used - Disbursed Debit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to

Corrections of Errors Debit

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

Debit

320000 Appropriations Outstanding - Cumulative Debit 320100 Appropriations Outstanding - Warrants Issued Debit 320110 Appropriations Outstanding - Transfers Debit 320600 Appropriations Outstanding - Adjustments Credit 320700 Appropriations Outstanding - Used - Accrued Credit 320710 Appropriations Outstanding - Used - Disbursed Credit 320800 Appropriations Outstanding - Prior-Period Adjustments Credit 331000 Cumulative Results of Operations Credit 340000 Fiduciary Net Assets Credit 341000 Contributions to Fiduciary Net Assets Credit 342000 Withdrawals or Distributions of Fiduciary Net Assets Debit





400000 BUDGETARY ANTICIPATED RESOURCES 403400 Anticipated Adjustments to Contract Authority Credit 404400 Anticipated Reductions to Borrowing Authority Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government

- Current-Year Authority Credit

404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances

Credit

405000 Anticipated Reductions to Appropriations by Offsetting Collections or Receipts

Credit

406000 Anticipated Collections From Non-Federal Sources Debit 407000 Anticipated Collections From Federal Sources Debit TRANSFERS OF RECEIVABLES FROM INVESTED

BALANCES

408100 Amounts Appropriated From a Specific

Date post:	09-Jul-2020
Category:	Documents
Upload:	others
View:	0 times
Download:	0 times

Bulletin No. 2020-15 - Treasury Financial Manual (TFM): Bureau of …€¦ · TFM Volume I, Part 2,...

Documents