The U.S. Standard General Ledger
Providing a uniform chart of accounts & technical guidance for standardizing federal agency accounting.View TFM
This is Not the USSGL
This site provides learning and support for USSGL users. To view the USSGL directly, Use the link below.View USSGL
USSGL offers help for federal accountants, including:
- 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.
Use this template and submit it by e-mail to USSGLteam@fiscal.treasury.gov
Latest News & Updates
G-Invoicing Program Guide
USSGL TFM Bulletin Number 2022-04 (December 2021)
Revises Bulletin No. 2021-17 (June 2021)
USSGL Balance Sheet Crosswalk Potential Deviation from Generally Accepted Accounting Principles (GAAP)
FY 2021 SCNP/SCA Option C Crosswalk
FY21 Option C is optional for all agencies. The FY21 Crosswalk matches the August 2021 version of OMB Circular A-136.
FY 2022 SCNP/SCA Option C Crosswalk
FY22 Option C is optional for all agencies. The FY22 Crosswalk continues to evolve as we receive feedback from agencies and identify opportunities to streamline. It is a DRAFT and line order, line names, etc. will not necessarily align to the latest version (August 2021) of the OMB Circular A-136.
USSGL FR Notes Crosswalks for FY 2021 (September 2021)
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