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Taking Notes

G-Invoicing Program Guide

One of the most commonly heard questions around G-Invoicing has been how will it serve to reduce the number and amount of Intragovernmental (IGT) differences.  The Bureau of the Fiscal Service offers the following reference guidance to bridge the gap between G-Invoicing system functionality and accounting methodology for IGT Buy/Sell transactions.

A lack of communication between trading partners, along with the absence of a mechanism for agencies to exchange consistent accounting data, have historically led to intragovernmental elimination differences. The USSGL TFM Supplement and USSGL Accounting Scenarios currently provide proper USSGL posting logic for Buy/Sell transactions; the implementation of G-Invoicing does not necessitate new transaction codes or new accounting treatment.  However, posting logic alone does not serve to facilitate communication between agencies to ensure the timing of entries and dollar amounts are agreed upon.  By communicating with each other throughout the lifecycle of the transaction and agreeing upon data standards before recording transactions, all Federal Program Agencies (FPAs) will have a better opportunity to record transactions to GTAS in a consistent manner, and thus reduce the number of IGT differences.


The G-Invoicing Program Guide walks FPAs through the process of various Buy/Sell transactions by each stage completed in G-Invoicing.  As FPAs complete an interagency agreement and finalize the receipt/acceptance process with their trading partners, the data recorded from completing business activities will use the Federal Intragovernmental Data Standards (FIDS) to trigger accounting events. 

Both the Buyer and Seller will be able to record accruals in the same accounting period and for the same amount based upon data entered into G-Invoicing when goods/services are delivered/completed or received/accepted.  For example, revenue and expense accruals will be recorded by both agencies on the date when the delivery of goods/completion of services actually takes place.  The settlement of funds will be recorded by both agencies when the Seller completes delivery, or when the Buyer accepts the goods/services, depending on an Freight On Board (FOB) Source agreed upon by both partners in the agreement process.

Federal Accounting Standards Advisory Board (FASAB) guidance states that revenue should be recognized as goods are delivered and as services are performed or in proportion to the total amount of services performed.  The consistent use of FIDS and the FASAB policy guidance will answer the questions of 1) When, and 2) How accounting entries should be recorded.  Trading partners may share transaction data with one another to ensure both are in agreement before any entries are recorded.

The Program Guide illustrates posting logic for transaction types as goods are delivered/services are completed, including those for Capital Asset purchases, Assisted Acquisitions, Advance Payments, and Work-In-Progress transactions.

For the latest updates on G-Invoicing, agencies should reference the webpage at:

G-Invoicing Program Guide

Word File  | PDF File 

Last modified 01/31/23