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  • finalized definitions and data standards

    FEDERAL SPENDING TRANSPARENCY DATA STANDARDS Pursuant to the Digital Accountability and Transparency Act of 2014 (DATA Act), Pub. L. No. 113-101, the Office of Management & Budget and…
    … in the nuances of the Federal Government’s budgeting and accounting laws, administrative guidance, operational systems, and audited agency financial systems. …
    04/15/2025 - 19:04 - Similar Pages

  • PDF

    U.S. Standard General Ledger Summary of Changes Item Changed Change Bulletin No. Effective Reporting Period Additional Information Bulletin No. 2026-02 Part 1 Fiscal 2026 I USSGL Chart of…
    U.S. Standard General Ledger Summary of Changes Item Changed Change Bulletin No. Effective Reporting Period Additional Information Bulletin No. 2026-02 Part 1 Fiscal 2026 I USSGL Chart of Accounts: I None II USSGL Accounts and Definitions: II None III …
    12/11/2024 - 14:17 - Similar Pages

  • Section 5 Statement of Net Cost 2022

    Part 1 SUPPLEMENT Line No. USSGL Acct. USSGL Account Title Begin / End Nonfe d Exch/ Nonexch Cust/ Noncust Reporting Type Code Addl. Info. 1 1 610000 Operating Expenses/Program…
    Part 1 SUPPLEMENT Line No. USSGL Acct. USSGL Account Title Begin / End Nonfe d Exch/ Nonexch Cust/ Noncust Reporting Type Code Addl. Info. 1 1 610000 Operating Expenses/Program Costs E F/N E/U 1 615000 Expensed Asset E E/U 1 619000 Contra Bad Debt Expense …
    03/15/2024 - 23:27 - Similar Pages

  • PDF

    Part 1 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP =…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    01/29/2026 - 09:44 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2027 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP =…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    01/29/2026 - 10:10 - Similar Pages

  • PDF

    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP =…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    12/11/2024 - 14:01 - Similar Pages

  • PDF

    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP =…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    12/11/2024 - 13:30 - Similar Pages

  • PDF File

    Part 2 Fiscal Year 2025 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    03/10/2024 - 17:00 - Similar Pages

  • PDF File

    Part 1 Fiscal Year 2024 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP…
    … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D302 D306AP D308AP F342 … - Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D310R D312R F336 D302 … Title: 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Debit Credit D306 D532 F338 D308 D310 …
    03/08/2024 - 16:34 - Similar Pages

  • Section 3 Account Transaction Postings 2022

    Part 1 Fiscal Year 2022 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction mentions ‘Reverse’ in the Comment. AP =…
    … SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Postings R = The USSGL transaction … Comment. Bulletin No. 2022-16 III AP - 1 September 2022 Account Number and Title: 101000 Fund Balance With Treasury … C143 C611 H448 A410 B125 C145 C612 A418 B127 C146 C614 Account Number and Title: 109000 Fund Balance With Treasury …
    03/15/2024 - 23:43 - Similar Pages