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  • View overall Intragovernmental Transactions

    Appendix 5 OVERALL INTRA-GOVERNMENTAL TRANSACTIONS (IGT) PROCESSES/GENERAL INFORMATION 1 November 2024 Section 1—Overview of Intra-governmental Transactions 1.1—Purpose The…
    … (Appendix 8) o Transfers (Appendix 9) o Custodial and Non-Entity Transactions (Appendix 10) o General Fund Transactions … specific instructions on the IGT process to federal entity subject matter experts,  Establishes authoritative … (Fiscal Service) will use metrics to measure federal entity progress in resolving IGT differences,  Explains…
    03/06/2024 - 10:44 - Similar Pages

  • View Recording IGT with the General Fund of the US Government

    Appendix 11 1 November 2024 RECORDING INTRA-GOVERNMENTAL TRANSACTIONS (IGT) WITH THE GENERAL FUND OF THE U.S. GOVERNMENT Section 1-Overview and Background of the General Fund of the…
    … The statutory authority for the General Fund reporting entity is found in 31 U.S.C. § 302, which provides that “the … Fund as a component of the U.S. Government reporting entity and delegated the authority to manage the General Fund to Fiscal Service. The General Fund reporting entity is responsible for recording and reporting the assets …
    03/06/2024 - 11:01 - Similar Pages

  • View IGT Benefits

    Appendix 7 1 November 2024 INTRA-GOVERNMENTAL…
    … Program Costs/Revenues. As reflected in Appendix 3, Entity 1 is the Benefiting Entity (most entities in the U.S. Government), and Entity 2 is DOL and OPM. Benefiting Entities should only use …
    03/06/2024 - 10:56 - Similar Pages

  • Intragovernmental Transactions IGT Investments and Borrowings

    Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … IGT categories involve transactions where a single entity performs a centralized function on behalf of all other … Fiscal Service, Federal Financing Bank (FFB), or federal entity with general or special financing authority Investing entity Borrowings Fiscal Service or FFB Borrowing entity …
    11/15/2024 - 09:11 - Similar Pages

  • View Intragovernmental Transactions IGT Investments and Borrowings

    Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … IGT categories involve transactions where a single entity performs a centralized function on behalf of all other … Fiscal Service, Federal Financing Bank (FFB), or federal entity with general or special financing authority Investing entity Borrowings Fiscal Service or FFB Borrowing entity …
    07/01/2025 - 13:39 - Similar Pages

  • View Custodial and NonEntity Transactions Other than the General Fund of US Government

    Appendix 10 1 November 2024 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) CUSTODIAL AND NON-ENTITY TRANSACTIONS Section 1—Custodial and Non-Entity Transactions–Other Than the General…
    … INTRA-GOVERNMENTAL TRANSACTIONS (IGT) CUSTODIAL AND NON-ENTITY TRANSACTIONS Section 1—Custodial and Non-Entity Transactions–Other Than the General Fund of the U.S. … transactions and the related balances of custodial and non-entity assets between federal entities other than the General …
    03/06/2024 - 10:59 - Similar Pages

  • View IGT Transfers

    Appendix 9 1 November 2024 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) TRANSFERS Section 1—Transfer Transactions Transfers discussed in this section are limited to non-exchange…
    … program and associated resources from one federal entity to another); or conditioned on certain criteria (for … OMB Circular No. A-11 and USSGL guidance. If a federal entity has a question on the proper budgetary accounting, it … amount of budget authority transferred from one federal entity, bureau, or account that is set aside in a transfer …
    03/06/2024 - 10:58 - Similar Pages

  • CFO Representations for Intragovernmental Activity and Balances Instructions

    Appendix 4 1 November 2024 Next to each category on the form below, enter “Yes,” “No,” or “N/A" to indicate whether criteria have been met. Descriptions of expected…
    … Material Differences Reports I, II, and III to the federal entity’s IG, the Bureau of the Fiscal Service (Fiscal … A. There should be consistency between the federal entity intra-governmental reporting submitted to the … Adjusted Trial Balance System (GTAS) and the federal entity source documents. If there is not consistency, provide …
    03/07/2024 - 09:40 - Similar Pages

  • View IGT Categories of Reciprocal United States Standard General Ledger USSGL Proprietary Accounts

    Appendix 3 Note: All General Fund activity (TP AID 099) and all other non-reciprocating activities must be reclassified to a line within Reciprocal Categories 30-48. 1 November 2024…
    … of Eliminating Accounts for Investments and Borrowings Entity 1–Investing/Borrowing Entity Entity 2–Bureau of the Fiscal Service, FFB, or Federal Entity …
    03/06/2024 - 10:53 - Similar Pages

  • View Determination of a Consolidation Entity a Disclosure Entity or a Related Party for GTAS

    Appendix 1b 1 November 2024 Determination of a Consolidation Entity, a Disclosure Entity, or a Related Party for the Governmentwide Treasury Account Symbol Adjusted Trial Balance System…
    … 1b 1 November 2024 Determination of a Consolidation Entity, a Disclosure Entity, or a Related Party for the Governmentwide Treasury … Financial Accounting Standards (SFFAS) No. 47, Reporting Entity determinations, except federal entities reporting …
    03/06/2024 - 09:57 - Similar Pages