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

Transfers Logic Model

This tool presents you with questions to help determine the appropriate accounting posting for your Intragovernmental Transaction (IGT) Reciprocal Category.

Based upon how you answer a given set of questions, the tool will determine the appropriate accounting treatment for you and your transfer partner.

The TLM is a tool that presents the user with questions to help determine the appropriate Intragovernmental transaction accounting posting for the transfer activity at hand. The TLM was built around accounting transactions designated as Transfers by the Department of Treasury. Also, many transactions including the General Fund have been included. Note: the TLM does not include most transactions not classified as a Transfer.

Download TLM (Excel)

Last modified 08/27/19