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  • Government Spending Data Model GSDM

    … States Standard General Ledger (USSGL) accounts 480210 and 497210 that will be added to the SF-133 in FY26.  … of subaward reporting from Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) … This update also includes small documentation edits and enhancements. To understand all the changes and…
    03/06/2025 - 19:05 - 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…
    … capital transfers, transfers-in/out without reimbursement, and transfers receivable/payable. Exchange transactions, which include payment for goods and services such as assisted acquisitions or reimbursements … under the Economy Act are Buy/Sell transactions and can be found in Appendix 8. To execute a Transfer means …
    03/06/2024 - 10:58 - Similar Pages

  • January 2023 Revision

    9. Forms Green Book 8-1 A Guide to Federal Government ACH Payments 8 Glossary Actual or Constructive Knowledge Under Title 31 CFR part 210, both agencies and RDFIs have…
    … Knowledge Under Title 31 CFR part 210, both agencies and RDFIs have obligations, rights and liabilities that are triggered by actual or constructive … information, by whatever means, of the death or incapacity and has had a reasonable opportunity to act on such …
    03/27/2025 - 17:08 - 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 GENERAL FUND OF THE U.S. GOVERNMENT Section 1-Overview and Background of the General Fund of the U.S. Government … the Department of the Treasury (Treasury), maintains and operates the General Fund and prepares the audited financial statements presented in …
    03/06/2024 - 11:01 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin 2025-08 III AL…
    … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the recognition of Net Principal Payment received and reduce anticipated Net Principal Payments. A108 To record authority that was temporarily reduced and subsequently reclassified as a closing entry in the …
    12/11/2024 - 14:00 - 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…
    … federal entities reporting under FASB standards. Treasury and OMB will continue to address determination discrepancies. … Report) for FY 2025. Appendix A lists the organizations and federal entities included in the consolidated reporting … This information is reported by the consolidation entities and is not a direct report by the disclosure or…
    03/06/2024 - 09:57 - Similar Pages

  • View IGT BuySell

    Appendix 8 1 November 2024 INTRA-GOVERNMENTAL TRANSACTION (IGT) BUY/SELL Section 1—Buy/Sell Transactions Reimbursable activity in which goods or services are transferred between…
    … consists of exchange transactions impacting: Assets and Liabilities; Revenue and Expenses; and Advances/Prepayments and Deferred Credits (Reciprocal …
    03/06/2024 - 10:57 - 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…
    … 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and Borrowings IGT categories involve transactions where a … authoritative sources, these federal entities account for and report the balances for which they are responsible. For …
    07/01/2025 - 13:39 - 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…
    … 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and Borrowings IGT categories involve transactions where a … authoritative sources, these federal entities account for and report the balances for which they are responsible. For …
    11/15/2024 - 09:11 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section II U.S. Standard General Ledger Accounts and Definitions Bulletin No. 2025-08 II AD - 1 September 2025 Account Title: Fund…
    … Section II U.S. Standard General Ledger Accounts and Definitions Bulletin No. 2025-08 II AD - 1 September 2025 … continuing resolutions, appropriation restorations, and allocations; and (2) receiving transfers and reimbursements from other …
    12/11/2024 - 13:58 - Similar Pages