
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.
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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 2022-12 (June 2022)
Revises Bulletin No. 2022-10 (March 2022)

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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