Skip Navigation
Official website of the United States Government We can do this. Find COVID-19 vaccines near you. Visit U.S. Department of the Treasury
Bureau of the Fiscal Service Home
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.

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.


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.


Use this template and submit it by e-mail to


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 2024-01 (December 2023)

Rescinds Bulletin No. 2023-02 (December 2022), Bulletin No. 2023-04 (March 2023), Bulletin No. 2023-08 (June 2023), and Bulletin No. 2023-11 (September 2023)

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 2023 (November 2023)

Need Help?

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

Stay Up to Date with USSGL

Subscribe to email notifications and get news and updates delivered right to your inbox!


Selecting this button generates an e-mail message with everything filled in — just send the message. You will receive a confirmation message from the list in 15 minutes – reply to the message. If this doesn't work, use our alternate method of signing up for mailing lists.

Last modified 02/20/24