USSGL Implementation Guidance
The cornerstone of financial systems
The General Ledger and Advisory Branch 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.
- Proprietary Scenarios
- Budgetary Scenarios
- Cancellation Scenarios
- Reduction Scenarios
- Borrowing Authority Scenarios
- Contract Authority Scenarios
- Credit Reform Scenarios
- Reimbursable Activity Scenarios
(includes Economy Act and Revolving Funds) - Special Funds Scenarios
- Trust Funds Scenarios
- Implementation of FASAB Standards Scenarios
- Transfers
- Specialized Accounting Scenarios
- Prior-Period and Prior-Year Adjustment Scenarios
- Year-End Scenarios
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
GFRA Scenario 1: Custodial Statement Collections: Collection of
Non-Exchange Revenue:
Taxes – Individual and Not Otherwise Classified
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GFRA Scenario 2: Custodial Statement Collections: Collection of
Non-Exchange Revenue:
Fines and Penalties
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GFRA Scenario 3: Non-Custodial Statement Collections: Collection of Exchange Revenue With Related Costs
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GFRA Scenario 4: Non-Custodial Statement Collections:
Collection of Receivables from Canceled Authority
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GFRA Scenario 5: Non-Custodial Statement Collections:
Collection of Proceeds from Disposition of Personal Property
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GFRA Scenario 6: Non-Custodial Statement Collections:
Collection of Downward Re-Estimate of Subsidy Expense
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GFRA Scenario 7: Non-Custodial Statement Collections:
Seignorage
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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
Fiscal Year 2022
For Borrowing previous years guidance please use the Archive Page.
Contract Authority
Fiscal Year 2021
For Contract previous years guidance please use the Archive Page.
Credit Reform
For credit reform guidance, see https://www.fiscal.treasury.gov/ussgl/resources-creditreform.html.
Reimbursable Activity
For more Reimbursable Activity guidance from previous years, 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
Short-Term Leases
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Intragovernmental Leases
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Right-To-Use Leases, determined to be "Capital Lease" for Budgetary Accounting Treatment
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Right-To-Use Leases, determined to be "Operating Lease Without a Cancellation Clause" for Budgetary Accounting Treatment
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Right-To-Use Leases, determined to be "Operating Lease With a Cancellation Clause" for Budgetary Accounting Treatment
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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.