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    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…
    … 135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit 135900 Allowance for Loss on Loans Receivable … 171100 Land and Land Rights Debit 171200 Improvements to Land Debit 171900 Accumulated Depreciation on Improvements … Withdrawn Credit 404400 Anticipated Reductions to Borrowing Authority Credit 404700…
    06/05/2025 - 09:58 - Similar Pages

  • Bulletin No 202407

    … Expiration Date: November 30, 2024 To: Heads of Government Departments, Entities, and Others … the updated questions related to TFM Volume I, Part 2, Chapter 4700 - Appendix 4 CFO Representation Form. In … in the Financial Report. Refer to:   TFM Volume 1, Part 2, Chapter 4700 , Section 4710 Scope and…
    08/29/2024 - 11:48 - 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…
    … Normal Balance: Debit Definition: This account is used to record the aggregate amount of funds on deposit with the … account excludes the allowances on loans subject to credit reform, which are recorded in USSGL account 139900, … 61 September 2025 Account Title: Anticipated Reductions to Borrowing Authority…
    12/11/2024 - 13:58 - Similar Pages

  • PDF

    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section II U.S. Standard General Ledger Accounts and Definitions Bulletin No. 2025-08 II AD - 1 September 2025 Account Title: Fund…
    … Normal Balance: Debit Definition: This account is used to record the aggregate amount of funds on deposit with the … account excludes the allowances on loans subject to credit reform, which are recorded in USSGL account 139900, … 61 September 2025 Account Title: Anticipated Reductions to Borrowing Authority…
    12/11/2024 - 13:26 - 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…
    … other non-reciprocating activities must be reclassified to a line within Reciprocal Categories 30-48. 1 November 2024 … Accounts for Investments and Borrowings Entity 1–Investing/Borrowing Entity Entity 2–Bureau of the Fiscal Service, FFB, … Accounted for Under the Provisions of the Federal Credit Reform Act 02 Interest Receivable/ Interest…
    03/06/2024 - 10:53 - 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…
    … – Risk and Compliance The Administration is committed to ensuring agencies are compliant with the Federal Financial … Officers Act of 1990, Pub. L. 101-576 (CFO Act); 31 U.S.C. Chapter 11; the Federal Financial Management Improvement Act … Act (also known as the Information Technology Management Reform Act of 1996) (Pub. L. 104-106, Div. E);…
    09/22/2025 - 16:21 - Similar Pages

  • PDF File

    Part 2 SUPPLEMENT USSGL Acct. USSGL Account Title Anti-ci- pated Budg/ Prop Norm Bal Begin/ End Debit/ Credit Auth Type Code Apport Cat Apport Cat B Avail Time BEA Cat…
    … N 135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /#### … E/F/U D/G/N U/E/C X/K/N 171200 Improvements to Land N P D B/E D/C … value D ER/ET U N U N 404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992- 2026 1 or 3 …
    03/10/2024 - 17:06 - Similar Pages

  • PDF File

    Part 1 SUPPLEMENT USSGL Acct. USSGL Account Title Anti-ci- pated Budg/ Prop Norm Bal Begin/ End Debit/ Credit Auth Type Code Apport Cat Apport Cat B Avail Time BEA Cat…
    … N 135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /#### … E/F/U D/G/N U/E/C X/K/N 171200 Improvements to Land N P D B/E D/C … value D ER/ET U N U N 404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992- 2025 1 or 3 …
    03/08/2024 - 16:46 - Similar Pages

  • 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…
    … partners. This guide:  Establishes overall roles and responsibilities for trading partners,  Provides specific … must use Treasury Financial Manual (TFM) Volume I, Part 2, Chapter 4700, including this guide and the U.S. Standard … calculates and reports by federal entity the transactions relating to the Federal Employees…
    03/06/2024 - 10:44 - Similar Pages

  • About TFM

    … management in the federal government. It is intended to promote the government’s financial integrity and … are provided in the Authority section of each TFM chapter. When applicable changes occur in procedures, … Include a summary paragraph explaining the purpose of the chapter,  Provide procedures and information regarding …
    03/22/2024 - 14:52 - Similar Pages