Ussgl budgetary accounting guide
[PDF File]DoD Financial Management Regulation Volume 1, Chapter 7 ...
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DoD Financial Management Regulation Volume 1, Chapter 7 + May 2002 ... The USSGL must be used in all DoD accounting systems for all appropriations and funds. The OMB Circular A-127, “Financial Management Systems,” and the ... BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS Appropriations Budgetary Accounts ↓ Budget Authority from
[PDF File]GUIDE FOR BASIC ACCOUNTING AND REPORTING FOR …
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GUIDE FOR BASIC ACCOUNTING AND REPORTING FOR DIRECT LOAN PROGRAMS ... • Budgetary and proprietary accounting, reporting, and terminology; ... This guide uses numbers and titles for USSGL accounts. When necessary, titles for USSGL accounts are expanded by using brackets to capture, clarify, or add specific information, for illustrative ...
[PDF File]U.S. Government Standard General Ledger Account Transactions
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U.S. Government Standard General Ledger Account Transactions A152 To record indefinite or definite borrowing authority. Comment: To cover reductions of indefinite borrowing authority, see USSGL TC-A148. Transaction Origin: USSGL budgetary accounting guide Budgetary Entry Debit 4141 Current-Year Borrowing Authority Realized - Definite
[PDF File]GAO-02-126G Financial Audit Guide: Auditing the Statement ...
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December 2001 FINANCIAL AUDIT GUIDE Auditing the Statement of Budgetary Resources ... Integration of Budgetary and Proprietary Accounting Testing 38 V. Presentation and Disclosure 39 VI. Overall Analytical Procedures 42 ... SBR Statement of Budgetary Resources USSGL …
[PDF File]GUIDE FOR BASIC ACCOUNTING AND ...
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guide, users must have a working knowledge of the following: • Budgetary and proprietary accounting, reporting, and terminology; • The United States Standard General Ledger (USSGL) accounts for basic multiyear and annual appropriations, revolving fund and Special and Trust Funds
[PDF File]USSGL Part 1 Section III: Transactions
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USSGL implementation guidance; USSGL Budgetary Accounting Guide . Budgetary Entry . Debit 445000 Unapportioned Authority . Credit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment . Proprietary Entry . None . A119 To record anticipated resources in programs exempt from apportionment.
[PDF File]SCENARIO 2 no-year ORDERING PERFORMING
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Supplemental Guidance for the Budgetary Accounting Guide 28 September 1996 BUDGETARY PRE-CLOSING TRIAL BUDGETARY PRE-CLOSING TRIAL BALANCE BALANCE Agency DEF (Ordering) Agency ABC (Performing) Year 1 Year 1 4119 Other Approp 1,000 4210 Antic Reimb Realized &Other Income 1,325 4610 Allotments- 4220 Unfilled Realized CustOrders Resources 325 ...
[PDF File]SCENARIO 4
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Supplemental Guidance for the Budgetary Accounting Guide 78 September 1996 14. Order #3 is returned by 14. A year-end review of the Agency ABC. Reduce Reimbursable Agreements revealed
[PDF File]USSGL Guide to Cancellations, Partial Adjustments, and ...
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USSGL Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions (Cheat Sheet) 1 Revised September 2014 Overview Agency Question My agency has a Treasury Appropriation Fund Symbol (TAFS) involving a cancellation. What is the proper USSGL budgetary accounting treatment? USSGL Response
[PDF File]CHAPTER VI: Reimbursable Authority
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Budgetary Accounting 1 The most recent SF-133 Featured in the A-34 (12-26-96), published by OMB, requires additional information. This information is supplied by the use of SGL Data Elements, as follows: 4220 Unfilled Customer Orders A=With Advance, N=No Advance Received
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