Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources
The U.S. Government Standard General Ledger Division developed the Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources to help reporters determine both the proper Treasury Account Symbols and the amounts to report. In addition, the Guide provides useful websites and references to authoritative guidance.
Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources