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

USSGL Implementation Guidance
The cornerstone of financial systems

The USSGL Division serves as a source of guidance and information concerning standard accounting practices, as well as guidance on unique issues. The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.

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.

Each section will have a link to previous years.

These scenarios are offered here as reference only. Always refer to the current USSGL at the Treasury Financial Manual for the most up-to-date guidance on accounting transactions.

Proprietary Accounting

For Proprietary previous years guidance please use the Archive Page.

Budgetary Accounting

For Budgetary previous years guidance please use the Archive Page.

Cancellation

For Cancellation previous years guidance please use the Archive Page.

Reduction

For Reduction previous years guidance please use the Archive Page.

Borrowing Authority

There are NO current guidances at this time. When they become available, they will be posted.

For Borrowing previous years guidance please use the Archive Page.

Contract Authority

There are NO current guidances at this time. When they become available, they will be posted.

For Contract previous years guidance please use the Archive Page.

Credit Reform

There are NO current guidances at this time. When they become available, they will be posted.

For Credit Reform previous years guidance please use the Archive Page.

Reimbursable Activity

There are NO current guidances at this time. When they become available, they will be posted.

For Reimbursable Activity previous years guidance please use the Archive Page.

Special Funds

There are NO current guidances at this time. When they become available, they will be posted.

For Special Funds previous years guidance please use the Archive Page.

Trust Funds

USSGL scenarios specific to Federal Trust Fund accounting are now located on the Federal Trust Fund Accounting Guide web page.

For Trust Funds previous years guidance please use the Archive Page.

USSGL Changes Relating to Implementation of FASAB Standards

There are NO current guidances at this time. When they become available, they will be posted.

For USSGL Changes Relating to Implementation of FASAB Standards previous years guidance please use the Archive Page.

Transfers

For Transfers previous years guidance please use the Archive Page.

Specialized Accounting

For Specialized Accounting previous years guidance please use the Archive Page.

Prior-Period and Prior-Year Adjustment

For Prior-Period and Prior-Year Adjustment previous years guidance please use the Archive Page.

Last modified 12/07/18