The U.S. Standard General Ledger
Providing a uniform chart of accounts & technical guidance for standardizing federal agency accounting.
View TFMThis is Not the USSGL
This site provides learning and support for USSGL users. To view the USSGL directly, Use the link below.
View USSGLUSSGL 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
Latest News & Updates
G-Invoicing Program Guide
USSGL TFM Bulletin Number 2025-06 (June 2025)
Revises Bulletin No. 2025-04 (March 2025)
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)
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