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

Federal Trust Fund & Accounting Guide

(Released June 2001)

Updated January 29, 2002

Official Cover Letter

The Federal Trust Fund Accounting Guide is intended for use by all federal agencies that maintain Federal Trust Fund accounts subject to Treasury, OMB, and FASAB guidance.

It's a compilation of scenarios that have been developed and approved by the USSGL Board as issues were presented to the USSGL staff.

It follows current Treasury, Office of Management and Budget (OMB), and FASAB guidance.

This guide will continue to be updated with additional scenarios as issues are presented to the USSGL Staff.

The Guide is comprised of an introduction, followed by eight individual scenarios. The introduction and scenarios are available in MS Word and PDF formats.

The introduction and three of the scenarios also include color flowcharts depicting the basic framework or flows of the activity being illustrated. The flowcharts are available in PDF.

Please print and insert the flowcharts as listed below. The color cover sheets to be inserted in the Guide are also linked below.

The files may be printed to a color or black and white printer. Printing the cover sheets and flowcharts on white coated heavy stock paper is recommended. The purchase of a 1-1/4" 3-ring binder with front pocket is also recommended. Please insert as follows:

Download Entire Guide

Last modified 08/27/19