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    Part 1 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transactions Bulletin 2026-02 III AT - 1 January 2026 A100 - A399 Funding -…
    … that reference a reversal for this transaction: A104 and A196. Budgetary Entry Debit 412000 Anticipated Indefinite … balances start of year. Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund … to the various accounts at year-end. Also, for employment benefits such as pension, health, and…
    01/29/2026 - 10:51 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transactions Bulletin 2025-08 III AT - 1 September 2025 A100 - A399 Funding -…
    … that reference a reversal for this transaction: A104 and A196. Budgetary Entry Debit 412000 Anticipated Indefinite … balances start of year. Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund … to the various accounts at year-end. Also, for employment benefits such as pension, health, and…
    12/11/2024 - 14:00 - Similar Pages

  • PDF

    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transactions Bulletin 2025-08 III AT - 1 September 2025 A100 - A399 Funding -…
    … that reference a reversal for this transaction: A104 and A196. Budgetary Entry Debit 412000 Anticipated Indefinite … balances start of year. Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund … to the various accounts at year-end. Also, for employment benefits such as pension, health, and…
    12/11/2024 - 13:30 - Similar Pages

  • Part 1 Section III Account Transactions

    … government. The transactions illustrate both proprietary and budgetary entries for each accounting event. Transactions … must first record cost, such as direct labor (payroll and benefits) and direct materials that do not meet agency … It may not provide all possible USSGL implementation guidance that contains…
    03/08/2024 - 16:30 - Similar Pages

  • Part 2 Section III Account Transactions

    … government. The transactions illustrate both proprietary and budgetary entries for each accounting event. Transactions … must first record cost, such as direct labor (payroll and benefits) and direct materials that do not meet agency … It may not provide all possible USSGL implementation guidance that contains…
    03/10/2024 - 16:53 - Similar Pages

  • Part 2 Contents

    Page 1 of 4 Bulletin No. 2026-02 To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM)…
    … No. 2026-02 To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger … of Changes Bulletin No. 2026-02 1 Change based on OMB guidance/approval. 2 This change is required to correct an … Expenditure Transfers Payable Credit 216000 Entitlement Benefits Due and…
    01/29/2026 - 10:37 - Similar Pages

  • Part 1 Contents

    Page 1 of 4 Bulletin No. 2026-02 To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM)…
    … No. 2026-02 To: Heads of Government Departments, Agencies, and Others Concerned Subject: U.S. Standard General Ledger … of Changes Bulletin No. 2026-02 1 Change based on OMB guidance/approval. 2 This change is required to correct an … Expenditure Transfers Payable Credit 216000 Entitlement Benefits Due and…
    01/29/2026 - 10:31 - Similar Pages

  • Receivables Management

    … in this effort by providing Credit Bureau guidelines and instructions for submitting the Treasury Report on Receivables (TROR). View Page … Agencies are responsible for collecting and reporting the nontax, administrative receivables owed to … non-delinquent debt. Fiscal Service provides services and guidance to…
    03/11/2021 - 14:27 - Similar Pages

  • SUMMARY OF CHANGES

    November 2024 Summary of Changes IMPORTANT NOTE: This summary of changes is a synopsis of the changes for TFM Volume I, Part 2, Chapter 4700 (and appendices), since the November 16, 2023…
    … of the changes for TFM Volume I, Part 2, Chapter 4700 (and appendices), since the November 16, 2023 publication. It … (previous) Removed Removed Budget Deficit Reconciliation guidance 4735.20d Revised Updated FY2025 Social Insurance … Appendix 7 Intra-governmental Transactions (IGT) Benefits Section Item Revision Change 2 Removed Removed “…
    03/07/2024 - 09:50 - Similar Pages

  • Part 1 Contents

    Page 1 of 3 Bulletin No. 2025-08 To: Heads of Government Departments, Agencies, and Others Concerned Subject: Change to Bulletin No. 2025-06, U.S. Standard General Ledger (USSGL) — A…
    … No. 2025-08 To: Heads of Government Departments, Agencies, and Others Concerned Subject: Change to Bulletin No. 2025-06, … Expenditure Transfers Payable Credit 216000 Entitlement Benefits Due and Payable Credit 217000 Subsidy Payable to the … It may not provide all possible USSGL implementation guidance that contains this…
    03/26/2024 - 12:24 - Similar Pages