Office of the Chief Information Officer

United States Department of Agriculture

Departmental Regulation 2230-001

Office of the Chief Financial Officer

Reviews of Unliquidated Obligations


This Departmental Regulation (DR) prescribes the United States Department of Agriculture (USDA) policies and procedures for the review and certification of unliquidated obligations (ULO) as required by Treasury Year-end Closing Bulletin.

Reviews of ULOs are necessary to properly report obligation balances, certify the validity of obligated balances, make funds available that otherwise would not be used, reduce the risk of misuse and theft of funds, and improve the Treasury Department’s ability to forecast outlay and borrowing needs.

PDF icon DR 2230-001.pdf221.08 KB