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

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

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.