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  • Part 2 Section V USSGL Crosswalks to Standard External Reports

    … reports in accordance with current reporting guidance from the Office of Management and Budget (OMB), the Federal Accounting Standards Advisory Board (FASAB), and the …
    03/10/2024 - 17:08 - Similar Pages

  • OMB Circular A123 Appendix D

    EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C. 20503 T H E D…
    … EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, … opportunities for agencies to realize these goals in a more effective and efficient manner. The attached update to … Officers Act of 1990, Pub. L. 101-576 (CFO Act); 31 U.S.C. Chapter 11; the Federal Financial…
    09/22/2025 - 16:21 - Similar Pages

  • Financial Management Quality Service Management Office FM QSMO

    … FM Marketplace The FM Marketplace is home to resources for federal agencies and industry. Our website includes helpful … and the Marketplace Catalog. The Marketplace Catalog is a resource for agencies to explore, identify, and research … by commercial and federal providers, and the Department of the Treasury’s Bureau of…

  • Part 1 Section III Account Transactions

    … transactions for events occurring throughout the federal government. The transactions illustrate both … Transactions are grouped under the following categories: A 100-799 Funding Sources B 100-699 Disbursements and … Also included, as a quick reference, is a listing of transaction descriptions. These accounting…
    03/08/2024 - 16:30 - Similar Pages

  • Part 2 Section III Account Transactions

    … transactions for events occurring throughout the federal government. The transactions illustrate both … Transactions are grouped under the following categories: A 100-799 Funding Sources B 100-699 Disbursements and … Also included, as a quick reference, is a listing of transaction descriptions. These accounting…
    03/10/2024 - 16:53 - Similar Pages

  • Governmentwide Spending Data Model GSDM

    … to reduce improperly linked awards on USAspending since Federal Award Identification Number (FAIN) is not unique government-wide. This addresses a GAO audit recommendation to improve data quality on … 497210 that will be added to the SF-133 in FY26. Migration of subaward reporting from Federal Funding…
    03/06/2025 - 19:05 - Similar Pages

  • GSDM Architecture

    Governmentwide Spending Data Model (GSDM) Formerly, DATA Act Information Model Schema (DAIMS) Architecture Version 1.0.1 U.S. Department of the Treasury…
    … Schema (DAIMS) Architecture Version 1.0.1 U.S. Department of the Treasury Bureau of the Fiscal Service 04/11/2024 i … The adoption of the GSDM recognizes spending data as a federal asset. It also requires the creation or refinement … (obligations, outlays, and payments) with accounts, object…
    04/15/2025 - 10:43 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section I U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. 2025-08 I CA - 1 September…
    … SUPPLEMENT Section I U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. … Debit 109000 Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer Debit CASH … from Custodian or Non-Entity Assets Receivable From a Federal…
    12/11/2024 - 13:58 - Similar Pages

  • PDF

    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section I U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. 2025-08 I CA - 1 September…
    … SUPPLEMENT Section I U.S. Standard General Ledger Chart of Accounts Account Normal Number Title Balance Bulletin No. … Debit 109000 Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer Debit CASH … from Custodian or Non-Entity Assets Receivable From a Federal…
    06/05/2025 - 09:58 - Similar Pages

  • Section 3 Account Transaction Listing 2022

    Part 1 Fiscal Year 2022 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin No. 2022-16 III…
    … an anticipated appropriation. A104 To record the enactment of appropriations. A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation pursuant to a prior year … authority from the Bureau of the Fiscal Service or the Federal Financing Bank.…
    03/15/2024 - 23:41 - Similar Pages