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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 Tie-Point Project Archive 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 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)

Need Help?

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

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Last modified 12/16/21