The following information consists of previously released USSGL TFM Supplements. As indicated in the individual transmittal letters, each TFM release replaces or revises previous amendments. Unless otherwise noted, the files contained in the TFM’s below are in their original format. Interim updates that were posted to the web between TFM cycles are not reflected here.
December 2025 (TFM Release Bulletin No. 2025-02)
USSGL TFM Part 1 Combined
USSGL Supplement Letter – Bulletin No. 2025-02
USSGL Summary of Changes
Bulletin No. 25-04
Bulletin No. 25-06
Bulletin No. 25-08
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2025 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2025 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2025 Reporting
Cover Page
Section VII: Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter – Bulletin No. 2025-02
USSGL Summary of Changes
Bulletin No. 25-04
Bulletin No. 25-06
Bulletin No. 25-08
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2026 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2026 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2026 Reporting
Cover Page
Section VII: Individual Files
December 2024 (TFM Release Bulletin No. 2024-01)
USSGL TFM Part 1 Combined
USSGL Supplement Letter – Bulletin No. 2024-01
USSGL Summary of Changes
Bulletin No. 24-03
Bulletin No. 24-04
Bulletin No. 24-06
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2024 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2024 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2024 Reporting
Cover Page
Section VII: Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter – Bulletin No. 2024-01
USSGL Summary of Changes
Bulletin No. 24-03
Bulletin No. 24-04
Bulletin No. 24-06
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2025 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2025 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2025 Reporting
Cover Page
Section VII: Individual Files
December 2023 (TFM Release Bulletin No. 2023-02)
USSGL TFM Part 1 Combined
USSGL Supplement Letter – Bulletin No. 2023-02
USSGL Summary of Changes
Bulletin No. 23-04
Bulletin No. 23-08
Bulletin No. 23-11
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Account Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2023 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2016 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2023 Reporting
Cover Page
Section VII:Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter - Bulletin No. 2023-02
USSGL Summary of Changes
Bulletin No. 23-04
Bulletin No. 23-08
Bulletin No. 23-11
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Account Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2024 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2024 Reporting
Cover Page
Section VI: Individual Files
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2024 Reporting
Cover Page
Section VII: Individual Files
June 2022 (TFM Release Bulletin No. 2022-12)
USSGL TFM Part 1 Combined
USSGL Supplement Letter – Bulletin No. 2022-12
USSGL Summary of Changes
Bulletin No. 22-16
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Account Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2022 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2022 Reporting
Cover Page
Section VI: Individual Files
Reclassified Balance Sheet
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2022 Reporting
Cover Page
Section VII: Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter – Bulletin No. 2022-12
USSGL Summary of Changes
Bulletin No. 22-16
Section I: Chart of Accounts
Cover Page
Section I: Individual Files
Chart of Accounts
Section II: Account Accounts and Definitions
Cover Page
Section II: Individual Files
Accounts and Definitions
Section III: Account Transactions
Cover Page
Section III: Individual Files
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Cover Page
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2021 Reporting
Cover Page
Section V: Individual Files
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 -- Reclassified Statements for FY 2021 Reporting
Cover Page
Section VI: Individual Files
Reclassified Balance Sheet
Reclassified Statement of Net Cost
Reclassified Statement of Operations and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2023 Reporting
Cover Page
Section VII: Individual Files
June 2021 (TFM Release Bulletin No. 2021-17)
USSGL TFM Part 1 Combined
USSGL Supplement Letter – Bulletin No. 2021-17
USSGL Summary of Changes
Bulletin No. 21-20
Bulletin No. 22-04
Bulletin No. 22-10
Section I: Chart of Accounts
Section I: Individual Files
Section II: Account Accounts and Definitions
Section II: Individual Files
Section III: Account Transactions
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2021 Reporting
Section V: Individual Files
Balance Sheet
Balance Sheet (Optional)
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 -- Reclassified Statements for FY 2021 Reporting
Section VI: Individual Files
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
Section VII: Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter – Bulletin No. 2021-17
USSGL Summary of Changes
Bulletin No. 21-20
Bulletin No. 21-07
Bulletin No. 21-12
Section I: Chart of Accounts
Section I: Individual Files
Section II: Account Accounts and Definitions
Section II: Individual Files
Section III: Account Transactions
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2021 Reporting
Section V: Individual Files
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 -- Reclassified Statements for FY 2021 Reporting
Section VI: Individual Files
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
Section VII: Individual Files
June 2020 (TFM Release Bulletin No. 2020-15)
USSGL TFM Part 1
USSGL Supplement Letter – Bulletin No. 2020-10
USSGL Summary of Changes
Bulletin No. 20-21
Bulletin No. 21-07
Bulletin No. 20-12
Section I: Chart of Accounts
Section I: Individual Files
Section II: Account Accounts and Definitions
Section II: Individual Files
Section III: Account Transactions
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2020 Reporting
Section V: Individual Files
Balance Sheet
Balance Sheet (Optional)
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 -- Reclassified Statements for FY 2018 Reporting
Section VI: Individual Files
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
Section VII: Individual Files
USSGL TFM Part 2 Combined
USSGL Supplement Letter – Bulletin No. 2020-15
USSGL Summary of Changes
Bulletin No. 20-21
Bulletin No. 21-07
Bulletin No. 21-12
Section I: Chart of Accounts
Section I: Individual Files
Section II: Account Accounts and Definitions
Section II: Individual Files
Section III:
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2020 Reporting
Section V: Individual Files
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 -- Reclassified Statements for FY 2020 Reporting
Section VI: Individual Files
Reclassified Balance Sheet
Reclassified Statement of Net Cost
Reclassified Statement of Operation and Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2020 Reporting
Section VII: Individual Files
June 2019 (TFM Release Bulletin No. 2019-10)
USSGL TFM Part 1
USSGL Supplement Letter – Bulletin No. 2019-10
USSGL Summary of Changes
Bulletin No. 19-14
Bulletin No. 20-08
Bulletin No. 20-10
Section I:
Section II:
Section III: Account Transactions
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2018 Reporting
Section V: Individual Files
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 -- Reclassified Statements for FY 2018 Reporting
Section VI: Individual Files
Reclassified Balance Sheet
Reclassified Statement of Net Cost
Reclassified Statement of Changes in Net Position
Section VII: GTAS Validations and Edits for FY 2018 Reporting
Section VII: Individual Files
USSGL TFM Part 2
USSGL Supplement Letter – Bulletin No. 2019-10
USSGL Summary of Changes
Bulletin No. 19-14
Bulletin No. 20-08
Bulletin No. 20-10
Section I:
Section II:
Section III:
Section III: Individual Files
Transaction Categories
Transaction Listing
Transactions
T-Accounts
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting
Section IV: Individual Files
Section V: Crosswalks to Standard External Reports for FY 2020 Reporting
Section V: Individual Files
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 -- Reclassified Statements for FY 2020 Reporting
Section VI: Individual Files
Reclassified Balance Sheet
Reclassified Statement of Net Cost
Reclassified Statement of Changes in Net Position