The U.S. Standard General Ledger | Bureau of the Fiscal Service Skip to main content An official website of the United States government Here’s how you know Here’s how you know The .gov means it’s official. Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site. The site is secure. The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely. Fiscal Service Enter Search Term(s): × Explore Our Partner Sites TreasuryDirect.gov USASpending.gov Direct Express Go Direct EFTPS Pay.gov FiscalData TFX CFM Customer Portal Login Menu About Us About Us Overview Leadership Data Data Training & Events Training & Events FAQs FAQs Careers Careers News and Updates News Doing Business with the Bureau of the Fiscal Service Procurement / Vendor Information Bank Management System (BMS) Grants & Loans Surety Bonds Treasury Bank Mentor-Protégé Program Financial Agent Selection Process (FASP) Opportunities Contact Us Contact Us and Subscribe All Programs and Services I would like to... Contact the Bureau of the Fiscal Service Find my answer in FAQs Search Careers Submit a FOIA Request Submit a spending report (banks only) Become a Service Provider Accounting Accounting Accounting & Reporting Systems Central Accounting Reporting System (CARS) Fund Balance with Treasury G-Invoicing Government-wide Treasury Account Symbol (GTAS) Intra-Governmental Payment and Collection (IPAC) Accounting and Reporting Guidance Financial Management and Budget Standardization The FAST Book The U.S. Standard General Ledger Key Reports Combined Statement of Receipts, Outlays, and Balances Daily Treasury Statement Financial Report of the United States Government Monthly Treasury Statement (MTS) Treasury Bulletin General Fund General Fund I would like to... Access and Use GTAS Understand how the General Fund is Managed Use CARS for Accounting Purposes Use G-Invoicing for Interagency Transactions Find information about FBWT Submit Adjusted Trial Balances View Combined Statement data View the FAST Book Payments Payments Payments to the Government Pay.gov Electronic Federal Tax Payment System (EFTPS) Digital Payment Solutions Cash Management Improvement Act (CMIA) Credit Gateway Card Acquiring Service (CAS) General Lockbox Network (GLN) IRS Lockbox Treasury General Account (TGA) Electronic Check Processing (ECP) Debit Gateway OTCnet Collections Information Repository (CIR) Payments from the Government Digital Payouts (Digital Pay) Program U.S. Debit Card International Treasury Services (ITS) Direct Express® Stored Value Card (SVC) Automated Standard Application for Payment (ASAP) Check Claims Secure Payment System (SPS) Invoice Processing Platform (IPP) Judgment Fund I would like to... Get Help with ASAP.gov Pay a fee, fine or loan. Adopt a digital wallet solution for my agency. Pay my federal income taxes. Expand my agency's digital collections options. Pay a federal agency. Pay my corporate income taxes. Pay a delinquent debt. Talk to the Payments team to explore new digital collections solutions. Financial Integrity Financial Integrity Do Not Pay Do Not Pay Support Payment Integrity and Resolution Services (PIRS) I would like to... Enroll in Do Not Pay Get information about Do Not Pay Data Sign in to the Do Not Pay Web Portal Financing Financing Gifts to the U.S. Government Gifts to the U.S. Government I would like to... Get information about Treasury securities Give a gift to the federal government Participate in a Treasury auction Financial Management Solutions Financial Management Solutions Center for Financial Management (CFM) Center for Financial Management System Solutions System Solutions for Federal Program Agencies and Financial Institutions FM Marketplace of Systems, Services, and Solutions I would like to... Explore solutions in the FM Marketplace. Find out about Financial Management Services Get guidance for using Invoice Processing Platform (IPP) See what other federal agencies use Financial Management Shared Services Talk to someone about Financial Management Shared Services Debt & Receivables Servicing Debt & Receivables Servicing Receivables Servicing Program Centralized Receivables Service (CRS) Debt Management Programs Cross-Servicing Program Administrative Wage Garnishment Treasury Offset Program (TOP) Debt Management Guidance Debt Collection Improvement Act (DCIA) Legal Authorities for Debt Management Debt Management Reports Reports to Congress and to the President Treasury Report on Receivables (TROR) I would like to... Learn about the programs used to collect debt Know what payment options are available Know how to make a payment on the money or debt I owe Find out why money was taken out of my tax refund Submit an invoice through IPP Resources Breadcrumb Home Governmentwide Accounting The U.S. Standard General Ledger 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. View USSGL USSGL Guidance Image USSGL offers help for federal accountants, including: Image Implementation Guidance More than 100 scenarios in 14 categories Specific situations and how to handle them Developed and approved by the USSGL Board Image USSGL Meeting Materials Agendas, Handouts, Minutes, and Voting Ballots for USSGL Issue Resolution Committee/USSGL Board Meetings. Image SFFAS 53 Budget and Accrual Reconciliation Guidance Guidance to help federal agencies implement the Budget and Accrual Reconciliation. Image Schedule F – Budget Balance Sheet Crosswalk A Crosswalk to help federal agencies complete Schedule F. Image 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   Implementation Archive     Trust Fund Accounting Guidance    Credit Reform Guidance   Transfers Logic Model   G-Invoicing Program Guide   GTAS TFM API Data-Readable Share File Latest News & Updates Image G-Invoicing Program Guide Image USSGL TFM Bulletin Number 2026-03 (June 2026) Revises Bulletin 2026-02   Image 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. Image USSGL FR Notes Crosswalks for FY 2026 (July 2026) Need Help? Image Request a new BETC Image Report a USSGL Issue Image FAQs Image General Ledger and Advisory Branch  Image USSGL Board Members  Stay Up to Date with USSGL Subscribe to email notifications and get news and updates delivered right to your inbox! Subscribe 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 Updated: July 16, 2026 General Fund Accounting & Reporting Systems Accounting & Reporting Guidance The U.S. Standard General Ledger About USSGL Resources FAQs USSGL Archives Contact Us The FAST Book Financial Management and Budget Standardization Key Reports Financial Report of the United States Government Related Links Treasury Financial Manual: USSGL TFX Schedule F – Budget Balance Sheet Crosswalk GTAS FAST Book OMB FASAB Congress.gov: Legislative Information Contact Us USSGL Board Members General Ledger and Advisory Branch BETC Request Form Report an Issue USSGLTeam@fiscal.treasury.gov BAASgroup@Fiscal.Treasury.Gov Subscribe to USSGL Main navigation About Us Accounting Payments Financial Integrity Financing Financial Management Solutions Debt & Receivables Servicing Resources fiscal.treasury.gov  An official website of the U.S. Department of the Treasury                      Have a question about government services? Contact USA.gov Explore and Sign Up Our in-person and virtual events provide learning opportunities for fiscal-related topics. Our FAQs have extensive lists for what you can do and where you can find it. Contact Us Visit our Contacts page to find the resources you need. Still can't find what you're looking for? Submit a Request Form EXPLORE OUR PARTNER Sites Our partner sites provide additional stats and public information. FiscalData.treasury.gov TFX.treasury.gov Treasury Direct USASpending.gov Footer Accessibility Data Quality FOIA No Fear Act Privacy Impact Assessments Privacy Policy © 2026 Bureau of the Fiscal Service