U.S. Government Standard General Ledger Issues Resolution Committee (IRC) Handouts

September 28, 2006, IRC Meeting Handouts

• Accounting for Early Cancellation of the Entire Appropriation (Draft dated September 28, 2006)
  
  
• Accounting For Partial Cancellations - No-Year TAFS with "Definite" Authority (Draft dated September 28, 2006)
  
  
• Recording the Return of Funds Received Originally via Nonexpenditure Transfer: "Reversal" vs. "Transfer-Back" (IRC meeting
  September 28, 2006)
  
  
• Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources (SBR) (Draft)