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Intra-governmental Transactions (IGT) occur when federal entities perform activity with one another. There are many situations that require specific transactions for recording and reporting transactions for the government-wide financial statements.
General IGT Processes
This section assists federal entities in the accounting, reporting, and reconciliation of IGT activity with their trading partners.
View overall Intra-governmental Transactions
IGT Reciprocal Proprietary Accounts
This section assists federal entities in preparing reclassified financial statements. Specifically, it lists the IGT categories and their corresponding reciprocal categories for each financial statement line item.
View Reciprocal Categories Crosswalk to Government-wide Financial Statements
View IGT Categories of Reciprocal United States Standard General Ledger (USSGL) Proprietary Accounts
IGT Investments & Borrowings
This section supports the investment and borrowing transactions where Treasury performs the accounting and reporting functions for federal entities.
View IGT Investment/Borrowings
IGT Benefits
This section describes how the Office of Personnel Management (OPM) and the Department of Labor (DOL) administer employee benefits for federal entities. OPM manages retirement benefits, health benefits and life insurance. DOL manages Federal Employees’ Compensation Act (FECA) and Federal Unemployment Tax Act (FUTA) benefits.
IGT Buy/Sell
This section provides guidance on reimbursable activities between Federal Program Agencies (FPAs). It applies when goods or services are transferred between two FPAs and is referred to as Buy/Sell activity.
IGT Transfers
This section provides guidance on non-exchange transactions that reduce resources (budgetary and proprietary) in one Treasury Account Symbol (TAS) and increase them in one or more other TAS by the total cumulative amount.
IGT Custodial & Non-Entity Transactions
This section provides guidance on recording transactions related to the balances of custodial and non-entity assets between federal entities other than the General Fund of U.S. Government.
View Custodial and Non-Entity Transactions – Other than the General Fund of U.S. Government
IGT General Fund
This section describes the General Fund used to prepare the audited financial statements presented in the Financial Report of the U.S. Government (FR).
View Recording IGT with the General Fund of the U.S. Government
This page was last updated on August 27, 2021.
