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

USSGL Tie-Point Project Archive

The U.S. Standard General Ledger (USSGL) Issues Resolution Committee undertook a project, referred to as the "Tie-Point Project," to develop a series of standard USSGL accounting relationships and to publish them in a workbook.

The goals of this project were to:

  • Help agencies detect certain variances before they prepare and submit quarter-end or year-end accounting data;
  • Highlight new USSGL issues;
  • Help users gain a better understanding of USSGL-based accounting and reporting;
  • Improve the integrity of the data at the Government-wide level.

Workbooks

Drafts Deposit Fund Trial Balance Tie-point Workbook

Download Excel document

Draft Special Fund Trial Balance Tie-Point Workbook

Download Excel document

Draft Trust Fund Trial Balance Tie-Point Workbook

Download Excel document

Last modified 11/28/18