USSGL Implementation Guidance

• Proprietary Scenarios
• Budgetary Scenarios
• Cancellation Scenarios
• Reduction Scenarios
• Borrowing Authority Scenarios
• Contract Authority Scenarios
• Credit Reform Scenarios
• Reimbursable Activity Scenarios
  (includes Economy Act and Revolving Funds)
• Special Funds Scenarios
• Trust Funds Scenarios
• Implementation of FASAB Standards Scenarios
• Transfers
• Specialized Accounting Scenarios
• Prior-Period and Prior-Year Adjustment Scenarios

Background:

The U.S. Standard General Ledger Division (USSGL) serves as a source of guidance and information concerning standard accounting practices, as well as guidance on issues that are unique. Through consensus of the Issues Resolution Committee (IRC) and the USSGL Board, the following USSGL implementation guidance scenarios are approved. These scenarios are offered here as reference material. It is the intention of the USSGL Division to keep this information current by updating existing scenarios and adding information as it becomes available. However, always refer to the current USSGL TFM for the most up-to-date accounting transactions.

The scenarios are identified by topic, and then listed by the most recent.

Proprietary Accounting Related Scenarios
Topic	Effective Date
Capital Transfers  PDF Word	Fiscal 2013
Updates to Federal Employees’ Compensation Act (Workers’ Compensation) PDF Word	Fiscal 2013
Accounting for the Disposal of General Property, Plant and Equipment from FFATR No. 14 PDF Word	Fiscal 2013
Gains and Losses on Pensions, Other Retirement Benefits or Other Post Employment Benefits Assumption Changes PDF Word	Fiscal 2012
Guide for Basic Accounting and Reporting — Non-fiduciary Deposit Fund with Investment Authority and Clearing Account Guidance PDF Word	Fiscal 2012
U.S. Debit Card Program PDF Word	Fiscal 2011
Actuarial Liabilities  PDF Word	Fiscal 2011
General Fund Receipt (GFR) Account - Custodial Collection Transfer to a Different Intragovernmental TAS - USSGLs 5997 and 5998  PDF Word	Fiscal 2010
General Fund Receipt (GFR) Account Guide PDF Word	Fiscal 2008
Payroll and Annual Leave Transactions ;PDF Word	Fiscal 2003
Presentation: Prior Period Adjustments  PDF Word	Fiscal 2003
Memorandum Accounts for Current-Year Asset Activity - Purchases Scenario PDF Word	Fiscal 2003
Imprest Fund PDF Word	Fiscal 2003
Federal Employee Health Benefits/Leave Without Pay Status  PDF Word	Fiscal 2002
Operating Material and Supplies Held for Repair	Fiscal 2002
Capital and Operating Leases	Fiscal 2002
Cost Capitalization Offset	Fiscal 2002
Internal Use Software in Development	Fiscal 2002
Investments: Investments Not Held to Maturity	Fiscal 2002
Environmental Clean-up Costs	Fiscal 2001
USSGL Changes Relating to Miscellaneous Receipts/Taxes Receivable and Entitlement Benefits Payable PDFWord	Fiscal 2000
Disposition of Personal Property PDF Word	Fiscal 1998

Budgetary Accounting Related Scenarios
Topic	Effective Date
Debt Forgiveness Appropriations PDF Word	Fiscal 2013
Appropriated Trust or Special Fund Receipts Derived from “Unavailable” and “Available” Trust or Special Fund Receipt Accounts PDF Word	Fiscal 2013
Refunds of Prior-Year Advances Refunded in the Current Year From Unexpired TAFS As Obligations and Outlays PDF Word	Fiscal 2011
Refunds of Prior-Year Spending Authority From Offsetting Collections (Other Than Advances) Refunded in the Current Year From Unexpired TAFS As Obligations and Outlays PDF Word	Fiscal 2011
Refunds of Prior-Year Advances and Other Spending Authority From Offsetting Collections Refunded in the Current Year From Expired TAFS as Obligations and Outlays PDF Word	Fiscal 2011
Reappropriations — Budgetary Resources Transferred Out Due to a Reappropriation PDF Word	Fiscal 2011
Appropriations Provided by a Continuing Resolution PDF Word	Fiscal 2006
Balance Transfers-Unexpired TAFS to Expired TAFS (USSGL 4192) for Foreign Currency Fluctuations-Use Only With OMB Approval PDF Word	Fiscal 2005
Extensions of Availability Other Than Reappropriations Expired TAFS to Unexpired TAFS PDF Word	Fiscal 2004
Advance Funding PDF Word	Fiscal 2004
Congressional Deferral PDF Word	Fiscal 2004
Emergency, Contingent Appropriation PDF Word	Fiscal 2004
Executive Branch Deferral PDF Word	Fiscal 2004
Forward Funding PDF Word	Fiscal 2004
Supplemental Appropriation PDF Word	Fiscal 2004
Spending Authority from Offsetting Collections Applied to Liquidate a Deficiency PDF Word	Fiscal 2003
Advance Appropriation PDF Word	Fiscal 2002
Appropriation to Liquidate a Deficiency PDF Word	Fiscal 2002
Receipts Not Available for Obligation Upon Collection PDF Word	Fiscal 2001
Authority Temporarily Precluded from Obligation PDF Word	Fiscal 2001
INTERIM GUIDANCE - Receipts Not Available for Obligation Upon Collection PDF Word See "Receipts Not Available for Obligation" above for Fiscal 2001 guidance.	Fiscal 2000
INTERIM GUIDANCE - Accounting for Authority Temporarily Precluded from Obligation PDF Word See "Authority Temporarily Precluded from Obligation" above for Fiscal 2001 guidance.	Fiscal 2000
Upward and Downward Adjustments to Expired Appropriations PDF Word	Fiscal 2000
Transfer of Unpaid Expended Authority PDF Word	Fiscal 2000
Transfer of Prior Year Balances PDF Word	Fiscal 2000
Accounting for Transfer of Authority with Obligations PDF Word	Fiscal 2000
FACTS II Issues - Miscellaneous Items PDF Word	Fiscal 1999
Proposal for Accounting for Paid and Unpaid Obligations PDF Word	Fiscal 1998
Transactions Required to Complete Report on Budget Execution and Budgetary Resources SF 133) PDF Word (These transactions may be superceded by more recent scenarios.)	Fiscal 1997
Appropriation Transfers PDF Word (These transactions may be superceded by more recent scenarios.)	Fiscal 1997

Cancellation Related Scenarios
Topic	Effective Date
Cancellation Cheat Sheet: Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet) PDF Word	Fiscal 2013
Partial Cancellation - No-Year TAFS with Definite Authority ;PDF Word	Fiscal 2011
Guide for Basic Accounting and Reporting — Accounting for Early Cancellation of the Entire Appropriation PDF Word	Fiscal 2011
Expired and Canceled Authority for Agency Managed Trust or Special Funds (Unavailable Receipts) PDF Word	Fiscal 2011
Cancellations of Expenditure Transfers Receivable/Payable PDF Word	Fiscal 2007
Cancellation - Available Trust or Special Funds With Invested Relationships PDF Word	Fiscal 2006
Accounting for Expired and Cancelled Authority for Other Than Special and Trust Funds PDF Word	Fiscal 2004
Canceled Payables PDF	Fiscal 2002

Reduction Related Scenarios
Topic	Effective Date
Permanent Reduction to General Fund Appropriation (USSGL Accounts 4392 and 4393) PDF Word	Fiscal 2005
Temporary Reduction - Spending Authority from Offsetting Collections PDF Word	Fiscal 2005
Temporary Reduction--Appropriation Reduced in Special/Trust Expenditure Account and Amount Returned to Associated Special/Trust Unavailable Receipt Account PDF Word	Fiscal 2005
Reductions to Contract Authority PDF Word	Fiscal 2004 and 2005
Reductions to Borrowing Authority PDF Word	Fiscal 2004 and 2005
Reductions of Expenditure Transfers Receivable/Payable PDF Word	Fiscal 2005
Rescission Scenario I: Unavailable Receipt TAFS Appropriation Rescinded and Cancelled - Returned to the General Fund PDF Word	Fiscal 2003
Rescission Scenario IIA: Available Receipt TAFS Trust Fund Investments Appropriation Rescinded but not Cancelled PDF Word (Note: USSGL account 4384 is available for use in Fiscal 2002)	Fiscal 2003
Rescission Scenario IIB: Available Receipt TAFS Unobligated Balances Classified as Precluded from Obligation at Year-End PDF Word (Note: USSGL account 4384 is available for use in Fiscal 2002)	Fiscal 2003
Rescission Scenario IIC: Available Receipt TAFS Receipts Unavailable for Obligation Upon Collection PDF Word (Note: USSGL account 4384 is available for use in Fiscal 2002)	Fiscal 2003
Rescission Scenario IID: Available Receipt TAFS PDF Word (Note: USSGL account 4384 is available for use in Fiscal 2002)	Fiscal 2003
Rescission Scenario IIE: Specific Treasury-Managed Appropriations PDF Word (Note: USSGL account 4384 is available for use in Fiscal 2002)	Fiscal 2003
Rescission Scenario III: Unavailable Receipt TAFS Appropriation Rescinded and Returned to Associated Special and Trust Receipt Accounts PDF Word	Fiscal 2003
Interim Guidance for Rescission of Spending Authority from Offsetting Collections PDFWord	Fiscal 2002
Rescissions/Other Unavailable Authority PDF Word	Fiscal 1997

Borrowing Authority
Topic	Effective Date
Portion Substituted for Borrowing Authority (Appropriation) PDF Word	Fiscal 2003
Portion Substituted for Borrowing Authority (Offsetting Collection) PDF Word	Fiscal 2003

Contract Authority
Topic	Effective Dateh
Contract Authority--Substituted and Liquidated by Offsetting Collections PDF Word	Fiscal 2005
Contract Authority - Liquidated by Appropriations PDF Word	Fiscal 2003

Credit Reform
Topic	Effective Date
New Credit Reform Accounts PDF Word	Fiscal 2000
See also Credit Reform Accounting Case Studies

Reimbursable Activity
Topic	Effective Date
Economy Act Scenario 1 PDF Word	Fiscal 2005
Revolving Funds PDF Word	Fiscal 2005

Special Funds
Topic	Effective Date
Trust and Special Fund Nonexpenditure "Non-Allocation" Transfers of Invested Balances PDF Word	Fiscal 2004
Trust or Special Fund Refunds and Recoveries of Prior-Year Obligations PDF Word	Fiscal 2003
Unavailable Special Fund Receipt Account Transfers PDF Word	Fiscal 2000

Trust Funds
Topic	Effective Date
USSGL scenarios specific to Federal Trust Fund accounting are now located on the Federal Trust Fund Accounting Guide web page.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers Guidance Specific to the Highway Trust Fund (69X8102) and Recipient Trust Funds (69X8083 and 69X8350) PDF Word	Fiscal 2012
Trust and Special Fund Nonexpenditure "Non-Allocation" Transfers of Invested Balances PDF Word	Fiscal 2004
Trust or Special Fund Refunds and Recoveries of Prior-Year Obligations PDF Word	Fiscal 2003
Accounting for Social Security Administration's Limitation on Administrative Expenses (LAE) Trust Fund PDF Word	Fiscal 2002
Trust Fund Appropriation Transfers for Specific Treasury-Managed Trust Funds: Fiscal 2001 Interim Guidance	Fiscal 2001

USSGL Changes Relating to Implementation of FASAB Standards
Topic	Effective Date
SFFAS #5: Liabilities: Transactions pertaining to pensions PDF Word	Fiscal 2000
SFFAS #3: Accounting for Inventory and Related Property PDF Word	Fiscal 1999
SFFAS #4: Managerial Cost Accounting Concepts and Standards for the Federal Government PDF Word	Fiscal 1999
SFFAS #6: Accounting for Property, Plant and Equipment; and SFFAS #8: Supplementary Stewardship Reporting PDF Word	Fiscal 1998
SFFAS #7: Accounting for Revenue and Other Financing Sources PDF  Word	Fiscal 1998

Transfers
Topic	Effective Date
Nonexpenditure Transfers (NET) Between Two Expired Treasury Appropriation Fund Symbols (TAFS PDF Word	Fiscal 2013
Nonexpenditure Transfers — Balance Transfers Resulting From a Legislative Change of Purpose PDF Word	Fiscal 2011
Nonexpenditure Transfers General Fund TAFS to a Revolving Fund TAFS PDF Word	Fiscal 2006
Nonexpenditure Transfers Special Fund TAFS to a General Fund TAFS PDF Word	Fiscal 2006
Transfer Out of Spending Authority from Offsetting Collections with Obligations PDF Excel	Fiscal 2004
Transfer In of Spending Authority from Offsetting Collections with Obligations PDF Excel	Fiscal 2004
Transfer In Completion of Spending Authority from Offsetting Collections with Obligations PDF Excel	Fiscal 2004
Transfer Out of Current Year Authority PDF Excel	Fiscal 2004
Transfer In of Current Year Authority PDF Excel	Fiscal 2004
Transfer In Completion of Current Year Authority PDF Excel	Fiscal 2004
Transfer Out of Prior Year Balances PDF Excel	Fiscal 2004
Transfer In of Prior Year Balances PDF Excel	Fiscal 2004
Transfer In Completion of Prior Year Balances PDF Excel	Fiscal 2004
Transfer Out of USSGL Account 4225 PDF Excel	Fiscal 2004
Transfer In of USSGL Account 4225 PDF Excel	Fiscal 2004
Transfer In Completion of USSGL Account 4225 PDF Excel	Fiscal 2004
Transfer Out of Receivables of Invested Balances PDF Excel	Fiscal 2004
Transfer In of Receivables of Invested Balances PDF Excel	Fiscal 2004
Transfer In Completion of Receivables of Invested Balances PDF Excel	Fiscal 2004

Specialized Accounting Scenarios
Topic	Effective Date
Non-Credit Reform Borrowings With Capitalized Interest PDF Word
Unemployment Trust Fund (UTF) Repayable and Non-Repayable Advances PDF Word	Fiscal 2011
Disposition of Borrowings With Capitalized Interest - Federal Financing Bank PDF Word	Fiscal 2008
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only) PDF Word	Fiscal 2005
Architect of the Capitol PDF Word	Fiscal 2004

Prior-Period and Prior-Year Adjustment Scenarios
Topic	Effective Date
Reduction of Prior Year Unobligated Indefinite Borrowing Authority Prior Year Adjustments (Budgetary Reporting) PDF Word	Fiscal 2013
Prior-Period Adjustments Due to Corrections of Errors – Years Preceding the Prior Year PDF Word	Fiscal 2011
Corrections of Errors That Occurred in Previous Periods Prior-Period Adjustments (Financial Reporting) and Prior-Year Adjustments (Budgetary Reporting) PDF Word	Fiscal 2009

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