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U.S. Standard General Ledger - the cornerstone of financial systems

Frequently Asked Questions

The following questions are frequently received by the USSGL staff:

Budgetary Related Questions

No, USSGL account 435000, "Canceled Authority," is used in an expired TAFS that is canceling (i.e., the fifth year of the expired phase) and does not have budgetary reporting requirements in the following fiscal year. In limited cases, USSGL account 435000 is also used in TAFS’ with extended disbursement authority at the time the account is “canceling.”

For further information, refer to the Cancellation Scenario section found on the USSGL Implementation Guidance web page at

Continuing Resolution Questions

Proprietary Related Questions

Miscellaneous Questions

Last modified 08/27/19