In 2015 the LEDES Oversight Committee ratified LOC GRC UTBMS Code Set. These codes are based on the OCEG GRC Capability Model V. 2.1. The document includes a colum that maps the UTBMS codes back to the OCEG codes for your reference.
It is expected that, as OCEG’s GRC Capability Model is updated, this ratified code set may also be updated.