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USSGL
U.S. Standard General Ledger - the cornerstone of financial systems

The U.S. Standard General Ledger

Providing a uniform chart of accounts & technical guidance for standardizing federal agency accounting.

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This is Not the USSGL

This site provides learning and support for USSGL users. To view the USSGL directly, Use the link below.

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USSGL Guidance

USSGL offers help for federal accountants, including:

Implementation Guidance

  • More than 100 scenarios in 14 categories
  • Specific situations and how to handle them
  • Developed and approved by the USSGL Board

USSGL Meeting Materials

Agendas, Handouts, Minutes, and Voting Ballots for USSGL Issue Resolution Committee/USSGL Board Meetings.

SFFAS 53 Budget and Accrual Reconciliation Guidance

Guidance to help federal agencies implement the Budget and Accrual Reconciliation.

Schedule F – Budget Balance Sheet Crosswalk

A Crosswalk to help federal agencies complete Schedule F.

Report a USSGL Issue

A tool for federal agencies to send USSGL accounting issues to the USSGL staff.

Or

Use this template and submit it by e-mail to USSGLteam@fiscal.treasury.gov

Resources

 Current Bylaws USSGL (TFM) Archives Implementation Archive BAG Archives Trust Fund Accounting Guidance Credit Reform Guidance Transfers Logic Model G-Invoicing Program Guide GTAS TFM API Data-Readable Share File

Latest News & Updates

G-Invoicing Program Guide

USSGL TFM Bulletin Number 2025-02 (December 2024)

Revises Bulletin No. 2024-06 (September 2024)

FY 2024 SCNP/SCA Option B Crosswalk

FY24 Option B is optional for all agencies. This is a draft version that aligns with the latest version (May 2024) of the OMB Circular A-136.

USSGL FR Notes Crosswalks for FY 2024 (November 2024)

Need Help?

 Request a new BETC Report a USSGL Issue FAQs General Ledger and Advisory Branch USSGL Board Members

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Last modified 12/12/24