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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.


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.


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 2021-17 (June 2021)

Revises Bulletin No. 2021-12 (March 2021)

Part 1 Fiscal 2020 & Part 2 Fiscal 2021 Section V
SF133 & Schedule P Report on Budget Execution and Budgetary Resources & Budget Program and Financing Schedule
PDF File | Excel File
PDF File | Excel File

USSGL FR Notes Crosswalks for FY2020 (October 2020)

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Last modified 06/09/21