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U.S. Department of Agriculture

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OCFO Bulletins

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Bulletin Date
24-01, Voluntary Changes in Accounting Principles 02-23-24
23-01, Completing Data Act Award ID on FMMI Direct-Entry Obligations and Expenditures 10-24-23
22-01, Clarification of Roles and Responsibilities for Central Accounting Reporting System, Reclassification Reporting and Reconciliation and Fund Balance with Treasury Reconciliation Processes 10-13-22
21-01, Implementation of SFFAS 54, Leases (“SFFAS 54”) 10-22-21
20-02, Controls Over Abnormal Balances 06-26-20
20-01, Procedures for Processing Assignment of Claims 02-28-20
19-03, Internal Controls Over General Ledger Adjustments in the Financial Management Modernization Initiative 12-20-19
19-02 Centralization of the Fund Master Data Element N/A
19-01, Intragovernmental Transactions (IGT) Reconciliation 03-25-19
18-03, Leases Financial Statements Disclosure 10-31-18
18-02, Prior Period Adjustments 05-31-18
18-01, Checklists for Federal Accounting, Reporting, and Disclosures 05-31-18
17-06, Superseded by 18-03 as of 10-31-18 N/A
17-05, Reviewing and Tracking Property, Plant, and Equipment Work in Progress 08-24-17
17-04, Superseded by 20-02 as of 06-26-20 N/A
17-03, Controls Over GTAS Bulk File 07-30-17
17-02, Superseded by 23-01 as of 10-24-23 N/A
17-01, Internal Revenue Service (IRS) Backup Withholdings 05-11-17
15-06, Parked Documents 12-15-15
15-05, Completing FMMI Direct-Entry Invoice and Framework Purchase Order Reference Fields to Ensure Proper Vendor Payment Identification 12-15-15
15-04, Canceling-Year Transactions 12-15-15
15-03, FMMI Training Requirements 09-09-15
15-02, Superseded by Departmental Regulation 2130-008 as of 10-24-16 N/A
15-01, Superseded by 15-02 as of 04-02-15 N/A
14-02, Recognition and Measurement of Asbestos-Related Cleanup Costs 07-14-14
13-02, Implementation of Metropolitan Telecommunications (MetTel) Services - Obsolete as of 01-15-22 N/A
13-01, Intradepartmental Transactions Reconciliation - Obsolete as of 03-25-19 N/A
11-03, Superseded by 19-03 as of 12-20-19 N/A
11-02, Superseded by 12-01 as of 10-4-12 N/A
11-01, Superseded by 19-01 as of 03-25-19 N/A
08-06, Budget Object Classification Code Form 1099 Flag Settings - Obsolete as of 05-13 N/A
07-04, Annual Accounting Reclassifications Related to Personal Property 12-26-07
06-05, Superseded by 20-01 as of 02-28-20 N/A
06-01, Superseded by 19-02 as of 06-05-19 N/A
2004-001, Superseded by 18-02 as of 05-31-18 N/A
2002-004, Superseded by 13-01 as of 03-06-13 N/A
2002-002, Superseded by 13-01 as of 03-06-13 N/A

Last Updated / Reviewed: February 27, 2024