The U.S. Standard General Ledger - Resources

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Taxpayer Identifying Number</a></li> <li class="semibold"><a href="/tax-refund-offset.html"><abbr class="bold">TRO</abbr> - Tax Refund Offset</a></li> <li class="semibold"><a href="/tax-refund-offset.html">Tax Refund Offset FAQ</a></li> <li class="semibold"><a href="/training">Training Opportunities</a></li> <li class="semibold"><a href="/gtas/glossary.html"><abbr class="bold">TAS</abbr> - Treasury Account Symbol</a></li> <li class="semibold"><a href="/reports-statements/combined-statement"><abbr class="bold">TAR</abbr> - Treasury Annual Report Appendix</a></li> <li class="semibold"><a href="/treasury-bank-mentor-protege-program">Treasury Bank Mentor-Protégé Program</a></li> <li class="semibold"><a href="/reports-statements/treasury-bulletin">Treasury Bulletin</a></li> <li class="semibold"><a href="/tcis"><abbr class="bold">TCIS</abbr> - Treasury Check Information System</a></li> <li class="semibold"><a href="/reference-guidance/gold-book">Treasury Check Security Features</a></li> <li class="semibold"><a href="/tcmm"><abbr class="bold">TCMM</abbr> - 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Treasury Securities Services</a></li> </ul> </v-box> </h-box> </div> <div id="az-index-u" data-expandable-region hidden> <h-box> <v-box data-margin="bottom-medium"> <hr data-margin="bottom-medium"> <div class="x-large semibold" data-margin="bottom-medium">U</div> <ul class="flush no-marker"> <li class="semibold"><a href="/unclaimed-assets.html">Unclaimed Assets, FAQ</a></li> <li class="semibold"><a href="/us-debit-card">U.S. Debit Card</a></li> <li class="semibold"><a href="https://www.USAspending.gov" target="_blank" rel="noopener noreferrer">USA Spending</a></li> <li class="semibold"><a href="/ussgl"><abbr class="bold">USSGL</abbr> - United States Standard General Ledger</a></li> <li class="semibold"><a href="/unpaid-foreign-claims">Unpaid Foreign Claims</a></li> </ul> </v-box> </h-box> </div> <div id="az-index-v" data-expandable-region hidden> <h-box> <v-box data-margin="bottom-medium"> <hr data-margin="bottom-medium"> <div class="x-large semibold" data-margin="bottom-medium">V</div> <ul class="flush no-marker"> <li class="semibold"><a href="/eft/vendor-guidance.html">Vendor Payment Guidance</a></li> </ul> </v-box> </h-box> </div> </v-box> </h-box> </div> <div id="header-search" aria-label="header search" data-expandable-region hidden> <form role="search" accept-charset="UTF-8" action="//search.usa.gov/search" id="search_form_header" method="get" aria-label="header-search" name="header-search"> <h-box> <v-box data-hidden="sm md" data-span="lg-2"></v-box> <v-box data-span="lg-8" data-margin="top-medium bottom-medium"> <div class="input-wrapper"> <input name="utf8" type="hidden" value="✓"> <input id="affiliate-header" name="affiliate" type="hidden" value="fiscal"> <input autocomplete="off" class="usagov-search-autocomplete" id="query" maxlength="256" name="query" type="search" placeholder="Search Fiscal Service" aria-label="Header Search Fiscal Service" aria-atomic="true"> <button type="submit" value="" aria-label="submit header search"></button> </div> </v-box> <v-box data-hidden="sm md" data-span="lg-2"></v-box> </h-box> </form> </div> </content-lock> </div> </header>  <noscript> <alert-banner class="yellow-background" aria-atomic="true"> <content-lock> <h-box> <v-box data-span="sm-2 md-4 lg-9" data-align="middle"> <p class="medium red-alert-icon"> <span class="bold italic">JavaScript Disabled</span><br/> Some features of this site will not work with JavaScript disabled. Please enable JavaScript to use all features. </p> </v-box> </h-box> </content-lock> </alert-banner> </noscript> <script type="text/javascript"> // ForeSee Production Embed Script v2.01 // DO NOT MODIFY BELOW THIS LINE ***************************************** ;(function (g) { var d = document, am = d.createElement('script'), h = d.head || d.getElementsByTagName("head")[0], fsr = 'fsReady', aex = { "src": "//gateway.foresee.com/sites/fiscal-treasury-gov/production/gateway.min.js", "type": "text/javascript", "async": "true", "data-vendor": "fs", "data-role": "gateway" }; for (var attr in aex) { am.setAttribute(attr, aex[attr]); } h.appendChild(am); g[fsr] || (g[fsr] = function () { var aT = '__' + fsr + '_stk__'; g[aT] = g[aT] || []; g[aT].push(arguments); }); })(window); // DO NOT MODIFY ABOVE THIS LINE ***************************************** // Un-comment out the function below when you are ready to input your variable /*fsReady(function() { FSR.CPPS.set('name','value'); // use single quotes when passing a static-value FSR.CPPS.set('name2',somevariable); // don't use quotes for a dynamic value FSR.CPPS.set('name3',othervariable); // add as many CPPs as you like in this way });*/ // DO NOT MODIFY ABOVE THIS LINE ***************************************** </script> <main id="main"> <section aria-label="content"> <content-lock> <h-box> <v-box> <nav class="breadcrumbs x-small" aria-label="breadcrumbs"> <ul> <li><a href="/">Bureau of the Fiscal Service</a></li> <li><a href="/ussgl">USSGL</a></li> <li>Credit Reform Guidance</li> </ul> </nav> </v-box> </h-box> <h-box> <v-box> <h1 class="x-large semibold bar">Credit Reform Accounting</h1> <p>This reference material is provided to assist credit agencies in complying with the <a href="/files/ussgl/fcra.pdf" target="_blank">Credit Reform Act of 1990</a> (P.L. 101-508).</p> </v-box> </h-box> </content-lock> </section> <section aria-label="Credit Reform Case Studies"> <content-lock> <h2 class="large semibold">Credit Reform Case Studies</h2> <h-box> <v-box data-span="lg-10" data-margin="bottom-large"> <button class="medium semibold minus-circle-yellow-icon" aria-controls="expandable-1" aria-expanded="true" data-expandable-button="plus-circle-yellow-icon minus-circle-yellow-icon">Direct Loans Case Studies – Updated Fiscal Year 2017</button> <div id="expandable-1" role="region" data-expandable-region data-indent="md-medium lg-medium"> <p data-margin="top-small">Guide for Basic Accounting and Reporting for Direct Loan Programs without Collateral in Federal Credit Programs.</p> <a href="/files/ussgl/credit-reform/DirectLoansWithoutCollateralCaseStudy.pdf">Download PDF</a> | <a href="/files/ussgl/credit-reform/DirectLoansWithoutCollateralCaseStudy.docx">Download Word</a> </div> </v-box> </h-box> <h-box> <v-box data-span="lg-10" data-margin="bottom-large" data-border="top-large"> <button class="medium semibold plus-circle-yellow-icon" aria-controls="expandable-2" aria-expanded="false" data-expandable-button="plus-circle-yellow-icon minus-circle-yellow-icon">Loan Guarantee Case Studies - Updated Fiscal Year 2017</button> <div id="expandable-2" role="region" data-expandable-region data-indent="md-medium lg-medium" hidden> <p data-margin="top-small">Guide for Basic Accounting and Reporting for Loan Guarantee Programs without Collateral in Federal Credit Programs</p> <a href="/files/ussgl/credit-reform/FinalLoanGuaranteeWithoutCollateralCaseStudy.pdf">Download PDF</a> | <a href="/files/ussgl/credit-reform/FinalLoanGuaranteeWithoutCollateralCaseStudy.docx">Download Word</a> </div> </v-box> </h-box> <h-box> <v-box data-span="lg-10" data-margin="bottom-large" data-border="top-large"> <button class="medium semibold plus-circle-yellow-icon" aria-controls="expandable-3" aria-expanded="false" data-expandable-button="plus-circle-yellow-icon minus-circle-yellow-icon">Pre-Credit Reform (Direct Loan and Loan Guarantee Programs without Collateral) - Updated Fiscal Year 2017</button> <div id="expandable-3" role="region" data-expandable-region data-indent="md-medium lg-medium" hidden> <p data-margin="top-small">Federal Credit Program Basic Accounting and Reporting Guide for Direct Loan and Loan Guarantee Programs without Collateral (Pre-Credit Reform)</p> <a href="/files/ussgl/credit-reform/FinalFederalCreditProgramPreCreditReform.pdf">Download PDF</a> | <a href="/files/ussgl/credit-reform/FinalFederalCreditProgramPreCreditReform.docx">Download Word</a> </div> </v-box> </h-box> <h-box> <v-box data-span="lg-10" data-margin="bottom-large" data-border="top-large"> <button class="medium semibold plus-circle-yellow-icon" aria-controls="expandable-4" aria-expanded="false" data-expandable-button="plus-circle-yellow-icon minus-circle-yellow-icon">Foreclosed Property in Federal Credit Reform Programs - Updated Fiscal Year 2017</button> <div id="expandable-4" role="region" data-expandable-region data-indent="md-medium lg-medium" hidden> <p data-margin="top-small">Guide for Basic Accounting and Reporting for Foreclosed Property in Federal Credit Reform Programs.</p> <a href="/files/ussgl/credit-reform/FinalForeclosedPropertyinFederalCreditPrograms.pdf">Download PDF</a> | <a href="/files/ussgl/credit-reform/FinalForeclosedPropertyinFederalCreditPrograms.docx">Download Word</a> </div> </v-box> </h-box> </content-lock> </section> <section> <content-lock> <h-box> <v-box> <p>Credit agencies must comply with the <a href="/files/ussgl/fcra.pdf">Credit Reform Act of 1990 (PL 101-508)</a>.</p> <h2 class="large semibold">Understanding the Federal Credit Reform Act of 1990</h2> <p>The 1990 Act has 4 main objectives:</p> <ul> <li>Measure more accurately the cost of federal credit programs</li> <li>Place the cost of credit programs on a budgetary basis equivalent to other federal spending</li> <li>Encourage the delivery of benefits in the form most appropriate to the needs of beneficiaries</li> <li>Improve the allocation of resources 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The U.S. Standard General Ledger - Resources - Credit Reform Guidance