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The US Standard General Ledger (USSGL)

The cornerstone of financial systems


USSGL Implementation Guidance

Background:

The U.S. Standard General Ledger Division (USSGL) serves as a source of guidance and information concerning standard accounting practices, as well as guidance on issues that are unique.

The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.

These scenarios are offered here as reference material. It is the intention of the USSGL Division to keep this information current by updating existing scenarios and adding information as it becomes available.

However, always refer to the current USSGL TFM for the most up-to-date guidance on accounting transactions.


The scenarios are identified by topic, and then listed by the most recent.

Proprietary Accounting Related Scenarios
Topic Effective Date
Guide for Basic Accounting and Reporting - Non-fiduciary Deposit Fund with Investment Authority and Clearing Account Guidance
PDF PDF File Word Word File arrow
Fiscal 2016
Intragovernmental Capital Asset and Inventory Buy/Sell Transactions
PDF PDF File 
Fiscal 2017
Capital Transfers
PDF PDF File Word Word File
Fiscal 2013
Updates to Federal Employees' Compensation Act (Workers' Compensation)
PDF PDF File Word Word File
Fiscal 2013
Accounting for the Disposal of General Property, Plant and Equipment from FFATR No. 14
PDF PDF File Word Word File
Fiscal 2013
Gains and Losses on Pensions, Other Retirement Benefits or Other Post Employment Benefits Assumption Changes
PDF PDF File Word Word File
Fiscal 2012
U.S. Debit Card Program

PDF
 PDF File Word Word File
Fiscal 2011
Actuarial Liabilities 
PDF
 PDF File Word Word File
Fiscal 2011
General Fund Receipt (GFR) Account - Custodial Collection Transfer to a Different Intragovernmental TAS - USSGLs 5997 and 5998
PDF PDF File Word Word File
Fiscal 2010
General Fund Receipt (GFR) Account Guide
PDF PDF File Word Word File
Fiscal 2008
Payroll and Annual Leave Transactions;
PDF PDF File Word Word File
Fiscal 2003
Presentation: Prior Period Adjustments
PDF PDF File Word Word File
Fiscal 2003
Memorandum Accounts for Current-Year Asset Activity - Purchases Scenario
PDF
 PDF File Word Word File
Fiscal 2003
Imprest Fund
PDF PDF File Word Word File
Fiscal 2003
Federal Employee Health Benefits/Leave Without Pay Status
PDF PDF File Word Word File
Fiscal 2002
Operating Material and Supplies Held for Repair PDF File Fiscal 2002
Capital and Operating Leases PDF File Fiscal 2002
Cost Capitalization Offset PDF File Fiscal 2002
Internal Use Software in Development PDF File Fiscal 2002
Investments:
Investments Not Held to Maturity PDF File
Fiscal 2002
Environmental Clean-up Costs PDF File Fiscal 2001
USSGL Changes Relating to Miscellaneous Receipts/Taxes Receivable and Entitlement Benefits Payable
PDF PDF FileWord Word File
Fiscal 2000
Disposition of Personal Property
PDF PDF File Word Word File
Fiscal 1998

Budgetary Accounting Related Scenarios
Topic Effective Date
Appropriation Reduced by Offsetting Collections or Offsetting Receipts New
PDF PDF File Word Word File
Fiscal 2016
Debt Forgiveness Appropriations
PDF PDF File Word Word File
Fiscal 2013
Appropriated Trust or Special Fund Receipts Derived from "Unavailable" and "Available" Trust or Special Fund Receipt Accounts
PDF PDF File Word Word File
Fiscal 2013
Refunds of Prior-Year Advances Refunded in the Current Year From Unexpired TAFS As Obligations and Outlays
PDF PDF File Word Word File
Fiscal 2011
Refunds of Prior-Year Spending Authority From Offsetting Collections (Other Than Advances) Refunded in the Current Year From Unexpired TAFS As Obligations and Outlays
PDF PDF File Word Word File
Fiscal 2011
Refunds of Prior-Year Advances and Other Spending Authority From Offsetting Collections Refunded in the Current Year From Expired TAFS as Obligations and Outlays
PDF PDF File Word Word File
Fiscal 2011
Reappropriations — Budgetary Resources Transferred Out Due to a Reappropriationnew arrow
PDF PDF File Word Word File
Fiscal 2010
Appropriations Provided by a Continuing Resolution
PDF PDF File Word Word File
Fiscal 2006
Balance Transfers-Unexpired TAFS to Expired TAFS (USSGL 4192) for Foreign Currency Fluctuations-Use Only With OMB Approval
PDF PDF File Word Word File
Fiscal 2005
Extensions of Availability Other Than Reappropriations Expired TAFS to Unexpired TAFS
PDF PDF File Word Word File
Fiscal 2004
Advance Funding
PDF PDF File Word Word File
Fiscal 2004
Congressional Deferral
PDF PDF File Word Word File
Fiscal 2004
Emergency, Contingent Appropriation
PDF PDF File Word Word File
Fiscal 2004
Executive Branch Deferral
PDF PDF File Word Word File
Fiscal 2004
Forward Funding
PDF PDF File Word Word File
Fiscal 2004
Supplemental Appropriation
PDF PDF File Word Word File
Fiscal 2004
Spending Authority from Offsetting Collections Applied to Liquidate a Deficiency
PDF PDF File Word Word File
Fiscal 2003
Advance Appropriation
PDF PDF File Word Word File
Fiscal 2002
Appropriation to Liquidate a Deficiency
PDF PDF File Word Word File
Fiscal 2002
Receipts Not Available for Obligation Upon Collection
PDF PDF File Word Word File
Fiscal 2001
Authority Temporarily Precluded from Obligation
PDF PDF File Word Word File
Fiscal 2001
INTERIM GUIDANCE - Receipts Not Available for Obligation Upon Collection
PDF PDF File Word Word File
See "Receipts Not Available for Obligation" above for Fiscal 2001 guidance.
Fiscal 2000
INTERIM GUIDANCE - Accounting for Authority Temporarily Precluded from Obligation
PDF PDF File Word Word File
See "Authority Temporarily Precluded from Obligation" above for Fiscal 2001 guidance.
Fiscal 2000
Upward and Downward Adjustments to Expired Appropriations
PDF PDF File Word Word File
Fiscal 2000
Transfer of Unpaid Expended Authority
PDF PDF File Word Word File
Fiscal 2000
Transfer of Prior Year Balances
PDF PDF File Word Word File
Fiscal 2000
Accounting for Transfer of Authority with Obligations
PDF PDF File Word Word File
Fiscal 2000
FACTS II Issues - Miscellaneous Items
PDF PDF File Word Word File
Fiscal 1999
Proposal for Accounting for Paid and Unpaid Obligations
PDF PDF File Word Word File
Fiscal 1998
Transactions Required to Complete Report on Budget Execution and Budgetary Resources SF 133)
PDF PDF File Word Word File
(These transactions may be superceded by more recent scenarios.)
Fiscal 1997
Appropriation Transfers
PDF PDF File Word Word File
(These transactions may be superceded by more recent scenarios.)
Fiscal 1997

Cancellation Related Scenarios
Topic Effective Date
Cancellation Cheat Sheet: Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet)
PDF PDF File
Fiscal 2017
ā€œCā€ Treasury Account Symbol (TAS) Guidance
PDF PDF File
Fiscal 2017
Guide for Basic Accounting and Reporting - Accounting for Early Cancellation of the Entire Appropriation
PDF PDF File Word Word File
Fiscal 2011
Expired and Canceled Authority for Agency Managed Trust or Special Funds (Unavailable Receipts)
PDF PDF File Word Word File
Fiscal 2011
Cancellations of Expenditure Transfers Receivable/Payable
PDF PDF File Word Word File
Fiscal 2007
Cancellation - Available Trust or Special Funds With Invested Relationships
PDF PDF File Word Word File
Fiscal 2006
Accounting for Expired and Cancelled Authority for Other Than Special and Trust Funds
PDF PDF File Word Word File
Fiscal 2004

Reduction Related Scenarios
Topic Effective Date
Permanent Reduction to General Fund Appropriation (USSGL Accounts 4392 and 4393)
PDF PDF File Word Word File
Fiscal 2005
Temporary Reduction - Spending Authority from Offsetting Collections
PDF PDF File Word Word File
Fiscal 2005
Temporary Reduction--Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to Associated Special/Trust Unavailable Receipt Account
PDF PDF File Word Word File
Fiscal 2005
Reductions to Contract Authority
PDF PDF File Word Word File
Fiscal 2004 and 2005
Reductions to Borrowing Authority
PDF PDF File Word Word File
Fiscal 2004 and 2005
Reductions of Expenditure Transfers Receivable/Payable
PDF PDF File Word Word File
Fiscal 2005
Rescission Scenario I: Unavailable Receipt TAFS
Appropriation Rescinded and Cancelled - Returned to the General Fund
PDF PDF File Word Word File
Fiscal 2003
Rescission Scenario IIA: Available Receipt TAFS
Trust Fund Investments Appropriation Rescinded but not Cancelled
PDF PDF File Word Word File
(Note: USSGL account 4384 is available for use in Fiscal 2002)
Fiscal 2003
Rescission Scenario IIB: Available Receipt TAFS
Unobligated Balances Classified as Precluded from Obligation at Year-End
PDF PDF File Word Word File
(Note: USSGL account 4384 is available for use in Fiscal 2002)
Fiscal 2003
Rescission Scenario IIC: Available Receipt TAFS
Receipts Unavailable for Obligation Upon Collection
PDF PDF File Word Word File
(Note: USSGL account 4384 is available for use in Fiscal 2002)
Fiscal 2003
Rescission Scenario IID: Available Receipt TAFS
PDF PDF File Word Word File
(Note: USSGL account 4384 is available for use in Fiscal 2002)
Fiscal 2003
Rescission Scenario IIE: Specific Treasury-Managed Appropriations
PDF PDF File Word Word File
(Note: USSGL account 4384 is available for use in Fiscal 2002)
Fiscal 2003
Rescission Scenario III: Unavailable Receipt TAFS
Appropriation Rescinded and Returned to Associated Special and Trust Receipt Accounts
PDF PDF File Word Word File
Fiscal 2003
Interim Guidance for Rescission of Spending Authority from Offsetting Collections
PDF PDF FileWord Word File
Fiscal 2002
Rescissions/Other Unavailable Authority
PDF PDF File Word Word File
Fiscal 1997

Borrowing Authority
Topic Effective Date
Portion Substituted for Borrowing Authority (Appropriation)
PDF PDF File Word Word File
Fiscal 2003
Portion Substituted for Borrowing Authority (Offsetting Collection)
PDF PDF File Word Word File
Fiscal 2003

Contract Authority
Topic Effective Date
Contract Authority--Substituted and Liquidated by Offsetting Collections
PDF PDF File Word Word File
Fiscal 2005
Contract Authority - Liquidated by Appropriations
PDF PDF File Word Word File
Fiscal 2003

Credit Reform
Topic Effective Date
New Credit Reform Accounts
PDF PDF File Word Word File
Fiscal 2000
See also
Credit Reform Accounting Case Studies

Reimbursable Activity
Topic Effective Date
Economy Act Scenario 1
PDF PDF File Word Word File
Fiscal 2005
Revolving Funds
PDF PDF File Word Word File
Fiscal 2005

Special Funds
Topic Effective Date
Trust and Special Fund Nonexpenditure "Non-Allocation" Transfers of Invested Balances
PDF PDF File Word Word File
Fiscal 2004
Trust or Special Fund Refunds and Recoveries of Prior-Year Obligations
PDF PDF File Word Word File
Fiscal 2003
Unavailable Special Fund Receipt Account Transfers
PDF PDF File Word Word File
Fiscal 2000

Trust Funds
Topic Effective Date
USSGL scenarios specific to Federal Trust Fund accounting are now located on the Federal Trust Fund Accounting Guide web page.
Trust Fund Transfers of Contract Authority - Nonallocation Transfers Guidance Specific to the Highway Trust Fund (69X8102) and Recipient Trust Funds (69X8083 and 69X8350)
PDF PDF File Word Word File
Fiscal 2012
Trust and Special Fund Nonexpenditure "Non-Allocation" Transfers of Invested Balances
PDF PDF File Word Word File
Fiscal 2004
Trust or Special Fund Refunds and Recoveries of Prior-Year Obligations
PDF PDF File Word Word File
Fiscal 2003
Accounting for Social Security Administration's Limitation on Administrative Expenses (LAE) Trust Fund
PDF
 PDF File Word Word File
Fiscal 2002
Trust Fund Appropriation Transfers for Specific Treasury-Managed Trust Funds:
Fiscal 2001 Interim Guidance HTML File
Fiscal 2001

USSGL Changes Relating to Implementation of FASAB Standards
Topic Effective Date
SFFAS #5: Liabilities: Transactions pertaining to pensions
PDF PDF File Word Word File
Fiscal 2000
SFFAS #3: Accounting for Inventory and Related Property
PDF PDF File Word Word File
Fiscal 1999
SFFAS #4: Managerial Cost Accounting Concepts and Standards for the Federal Government
PDF PDF File Word Word File
Fiscal 1999
SFFAS #6: Accounting for Property, Plant and Equipment; and SFFAS #8: Supplementary Stewardship Reporting
PDF PDF File Word Word File
Fiscal 1998
SFFAS #7: Accounting for Revenue and Other Financing Sources PDF PDF File  Word Word File Fiscal 1998

Transfers
Topic Effective Date
Nonexpenditure Transfers (NET) Between Two Expired Treasury Appropriation Fund Symbols (TAFS
PDF PDF File Word Word File
Fiscal 2013
Nonexpenditure Transfers — Balance Transfers Resulting From a Legislative Change of Purpose
PDF PDF File Word Word File
Fiscal 2011
Nonexpenditure Transfers General Fund TAFS to a Revolving Fund TAFS
PDF PDF File Word Word File
Fiscal 2006
Nonexpenditure Transfers Special Fund TAFS to a General Fund TAFS
PDF PDF File Word Word File
Fiscal 2006
Transfer Out of Spending Authority from Offsetting Collections with Obligations
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In of Spending Authority from Offsetting Collections with Obligations
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In Completion of Spending Authority from Offsetting Collections with Obligations
PDF PDF File Excel Excel File
Fiscal 2004
Transfer Out of Current Year Authority
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In of Current Year Authority
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In Completion of Current Year Authority
PDF PDF File Excel Excel File
Fiscal 2004
Transfer Out of Prior Year Balances
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In of Prior Year Balances
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In Completion of Prior Year Balances
PDF PDF File Excel Excel File
Fiscal 2004
Transfer Out of USSGL Account 4225
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In of USSGL Account 4225
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In Completion of USSGL Account 4225
PDF PDF File Excel Excel File
Fiscal 2004
Transfer Out of Receivables of Invested Balances
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In of Receivables of Invested Balances
PDF PDF File Excel Excel File
Fiscal 2004
Transfer In Completion of Receivables of Invested Balances
PDF PDF File Excel Excel File
Fiscal 2004

Specialized Accounting Scenarios
Topic Effective Date
International Monetary Fund (IMF) - Quota
PDF PDF File
Fiscal 2016
International Monetary Fund (IMF) - New Agreements to Borrow (NAB)
PDF PDF File
Fiscal 2016
Federal Communications Commission (FCC) Spectrum Auction Scenario New
PDF PDF File Word Word File
Fiscal 2017
Unemployment Trust Fund Repayable Advances and Non-Repayable Advances (Indefinite Budget Authority)arrow
PDF PDF File Word Word File
Fiscal 2017
Repayable Advances and Related Transactions: Black Lung Trust Fund
PDF PDF File Word Word File
Fiscal 2016
Funds Held outside of Treasury - Non-budgetary
PDF PDF File Word Word File
Fiscal 2016
Railroad Retirement Board Lost Investment Opportunity (Indefinite Budget Authority)
PDF PDF File Word Word File
Fiscal 2015
Guide For Basic Accounting & Reporting Treasury Forfeiture Fund
PDF PDF File Word Word File
Fiscal 2015
Guide for Accounting and Reporting of Exchange Stabilization Fund (ESF) Fair Market Value for Foreign Currency and Investmentsarrow
PDF PDF File | Word Word File
Fiscal 2017
Non-Credit Reform Borrowings With Capitalized Interest
PDF PDF File Word Word File
Fiscal 2012
Disposition of Borrowings With Capitalized Interest - Federal Financing Bank
PDF PDF File Word Word File
Fiscal 2008
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)
PDF PDF File Word Word File
Fiscal 2005
Architect of the Capitol
PDF PDF File Word Word File
Fiscal 2004

Prior-Period and Prior-Year Adjustment Scenarios
Topic Effective Date
Reduction of Prior Year Unobligated Indefinite Borrowing Authority Prior Year Adjustments (Budgetary Reporting)
PDF PDF File Word Word File
Fiscal 2013
Prior-Period Adjustments Due to Corrections of Errors – Years Preceding the Prior Year
PDF PDF File Word Word File
Fiscal 2011
Corrections of Errors That Occurred in Previous Periods
Prior-Period Adjustments (Financial Reporting) and Prior-Year Adjustments (Budgetary Reporting)
PDF PDF File Word Word File
Fiscal 2009


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