USSGL Approved Scenarios

• 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

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, USSGL implementation guidance packages are approved. These packages are offered here as reference material. It is the intention of the USSGL Division to keep this information current by updating existing packages 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
General Fund Receipt (GFR) Account - Custodial Collection Transfer to a Different Intragovernmental TAS - USSGLs 5997 and 5998  PDF  Word	Fiscal 2008
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  Investments in U.S. Treasury Zero Coupon Bonds	Fiscal 2002
Environmental Clean-up Costs	Fiscal 2001
Updated FECA Case Study (Illustrates USSGL Account 6850)	Fiscal 2001
USSGL Changes Relating to Miscellaneous Receipts/Taxes Receivable and Entitlement Benefits Payable PDFWord	Fiscal 2000
INTERIM GUIDANCE - Accounting for FECA Liability PDF Word See "Updated FECA Case Study" above for Fiscal 2001 guidance.	Fiscal 2000
Disposition of Personal Property PDF Word	Fiscal 1998

Budgetary Accounting Related Scenarios
Topic	Effective Date
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
Appropriations Provided by a Continuing Resolution PDF Word	Fiscal 2006
Spending Authority from Offsetting Collections Applied to Liquidate a Deficiency PDF Word	Fiscal 2003
Advance Funding PDF Word	Fiscal 2002
Advance Appropriation PDF Word	Fiscal 2002
Appropriation to Liquidate a Deficiency PDF Word	Fiscal 2002
Capital Transfers and Repayments of Debt	Fiscal 2002
Congressional Deferral PDF Word	Fiscal 2002
Emergency, Contingent Appropriation PDF Word	Fiscal 2002
Executive Branch Deferral PDF Word	Fiscal 2002
Forward Funding PDF Word	Fiscal 2002
Supplemental Appropriation 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
Cancellations of Expenditure Transfers Receivable/Payable PDF Word	Fiscal 2007
Accounting for Early Cancellation of the Entire Appropriation PDF Word	Fiscal 2008
USSGL Guide to Cancellations (Cheat Sheet) PDF Word	Fiscal 2007
Expired and Canceled Authority for Agency Managed Trust or Special Funds (Unavailable Receipts) PDF Word	Fiscal 2006
Partial Cancellation - No-Year TAFS with Definite Authority PDF Word	Fiscal 2006
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
Rescissions 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 Date
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 Note: USSGL scenarios specific to Federal Trust Fund accounting are now located on the Federal Trust Fund Accounting Guide web page.	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
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 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 Note: Transactions in these scenarios may not be included in Section III: Accounting Transactions, of the USSGL TFM.	Effective Date
Disposition of Borrowings With Capitalized Interest 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

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