Tie-Point Project

Overview

The U.S. Government Standard General Ledger (USSGL) Issues Resolution Committee is undertaking a project, referred to as the "Tie-Point Project," to develop a series of standard USSGL accounting relationships and to publish them in a workbook. The goals of this project are to:

• Help agencies detect certain variances before they prepare and submit quarter-end or year-end accounting data;
  
  
• Highlight new USSGL issues;
  
  
• Help users gain a better understanding of USSGL-based accounting and reporting;
  
  
• Improve the integrity of the data at the Governmentwide level.

The USSGL staff looks forward to working with agencies on this project and thanks you in advance for your assistance.

IRC Reviewed Draft Workbooks¹

Trial Balance Tie-Point Workbooks by Fund Type
Draft Deposit Fund Trial Balance Tie-Point Workbook 
Draft Special Fund Trial Balance Tie-Point Workbook 
Draft Trust Fund Trial Balance Tie-Point Workbook 

Workbooks in Development²

General Fund Trial Balance Tie-Point Workbook (in development)
Revolving Fund Trial Balance Tie-Point Workbook (in development)

USSGL Accounts by Fund Type

Draft USSGL Accounts by Fund Type 

¹Original Draft Trial Balance Tie-Point Project Workbook 
²For early draft workbooks not yet reviewed, see the IRC Handouts.