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The US Standard General Ledger (USSGL)

The cornerstone of financial systems


Tie-Point Project

Overview

The U.S. Standard General Ledger (USSGL) Issues Resolution Committee undertook a project, referred to as the "Tie-Point Project," to develop a series of standard USSGL accounting relationships and to publish them in a workbook. The goals of this project were to:

  • Help agencies detect certain variances before they prepare and submit quarter-end or year-end accounting data;
  • Highlight new USSGL issues;
  • Help users gain a better understanding of USSGL-based accounting and reporting;
  • Improve the integrity of the data at the Governmentwide level.

The USSGL staff appreciated working with agencies on this project and thanks you for your assistance.

IRC Reviewed Draft Workbooks1

Trial Balance Tie-Point Workbooks by Fund Type
Draft Deposit Fund Trial Balance Tie-Point Workbook Excel File
Draft Special Fund Trial Balance Tie-Point Workbook Excel File
Draft Trust Fund Trial Balance Tie-Point Workbook Excel File

Workbooks in Development2

General Fund Trial Balance Tie-Point Workbook (in development)
Revolving Fund Trial Balance Tie-Point Workbook (in development)

USSGL Accounts by Fund Type

Draft USSGL Accounts by Fund Type Excel File

1Original Draft Trial Balance Tie-Point Project Workbook Excel File
2For early draft workbooks not yet reviewed, see the IRC Handouts. 



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