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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

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USSGL offers help for federal accountants, including:

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Implementation Guidance

  • More than 100 scenarios in 14 categories
  • Specific situations and how to handle them
  • Developed and approved by the USSGL Board
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USSGL Meeting Materials

Agendas, Handouts, Minutes, and Voting Ballots for USSGL Issue Resolution Committee/USSGL Board Meetings.

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SFFAS 53 Budget and Accrual Reconciliation Guidance

Guidance to help federal agencies implement the Budget and Accrual Reconciliation.

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Schedule F – Budget Balance Sheet Crosswalk

A Crosswalk to help federal agencies complete Schedule F.

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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

Latest News & Updates

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USSGL TFM Bulletin Number 2026-02 (January 2026)

Rescinds Bulletins 2025-02, 2025-04, 2025-06 and 2025-08. 
 

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FY 2024 SCNP/SCA Option B Crosswalk

FY24 Option B is optional for all agencies. This is a draft version that aligns with the latest version (May 2024) of the OMB Circular A-136.

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