The U.S. Standard General Ledger

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Payment Integrity and Resolution Services</a> </li> <li class="semibold"><a href="/pacer"><abbr class="bold">PACER</abbr> - Payments, Claims and Enhanced Reconciliation</a></li> <li class="semibold"><a href="/pam"><abbr class="bold">PAM</abbr> - Payment Automation Manager</a></li> <li class="semibold"><a href="/payment-integrity-center"><abbr class="bold">PICOE</abbr> - Payment Integrity Center</a></li> <li class="semibold"><a href="/pirs"><abbr class="bold">PFC</abbr> - Philadelphia Financial Center</a> (now Payment Integrity and Resolution Services)</li> <li class="semibold"><a href="/pay.gov" aria-label="pay.gov link from header">Pay.gov</a></li> <li class="semibold"><a href="/eft/bulk-file-format.html">Payment Formats</a></li> <li class="semibold"><a href="/pir"><abbr class="bold">PIR</abbr> - Payment Information Repository</a></li> <li class="semibold"><a href="/pirs">PFC Journal</a></li> <li class="semibold"><a href="/news">Press Releases</a></li> <li class="semibold"><a href="/judgment-fund">Private Relief Act</a></li> <li class="semibold"><a href="/pia.html">Privacy and Civil Liberties Impact Assessments</a></li> <li class="semibold"><a href="/privacy.html">Privacy Policy and Legal Notices</a></li> <li class="semibold"><a href="/prompt-payment">Prompt Payment</a></li> <li class="semibold"><a href="/news">Public Affairs, Legislative and (LPA)</a></li> <li class="semibold"><a href="/public">Public, Services for the</a></li> <li class="semibold"><a href="/reports-statements/">Publications, Fiscal Service</a></li> </ul> </v-box> </h-box> </div> <div id="az-index-r" data-expandable-region hidden> <h-box> <v-box data-margin="bottom-medium"> <hr data-margin="bottom-medium"> <div class="x-large semibold" data-margin="bottom-medium">R</div> <ul class="flush no-marker"> <li class="semibold"><a href="/reports-statements/rates-sureties.html">Rates & Sureties</a></li> <li class="semibold"><a href="/reference-guidance/gold-book">Reclamations, Checks</a></li> <li class="semibold"><a href="/reference-guidance">Reference & Guidance</a></li> <li class="semibold"><a href="/contact"><abbr class="bold">RFC</abbr> - 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<li><a href="/ussgl/resources-implementation.html">More than 100 scenarios</a> in 14 categories</li> <li>Specific situations and how to handle them</li> <li>Developed and approved by the USSGL Board</li> </ul> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/illustrative-icons/record-v2.svg" data-width="md-50 lg-75" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic">USSGL Meeting Materials </h3> <p class="small">Agendas, Handouts, Minutes, and Voting Ballots for <a href="/ussgl/resources-meeting.html">USSGL Issue Resolution Committee/USSGL Board Meetings</a>.</p> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" 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href="/files/ussgl/schedule-f-crosswalk.xlsx">Crosswalk</a> to help federal agencies complete Schedule F.</p> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/illustrative-icons/services.svg" data-width="md-50 lg-75" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic">Report a USSGL Issue</h3> <p class="small">A <a href="/ussgl/report-an-issue.html">tool</a> for federal agencies to <a href="/ussgl/report-an-issue.html">send USSGL accounting issues</a> to the USSGL staff.</p> <p data-align="center">Or</p> <p class="small">Use <a href="/files/ussgl/ussgl-issues-submission-template.docx">this template</a> and submit it by e-mail to <a href = "mailto: USSGLteam@fiscal.treasury.gov">USSGLteam@fiscal.treasury.gov</a></p> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> </content-lock> </section> <section class="lightest-background" aria-label="Resources"> <content-lock> <h-box> <v-box data-align="center"> <h2 class="x-large semibold">Resources</h2> </v-box> </h-box> <h-box> <v-box data-span="lg-4" data-margin="bottom-medium" data-border="md-top-medium sm-top-medium"> <a href="/files/ussgl/ussgl-board-purpose-bylaws.pdf" class="arrow-right-yellow-icon">Current Bylaws</a> </v-box> <v-box data-span="lg-4" data-margin="bottom-medium" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/archives-tfm.html" class="arrow-right-yellow-icon">USSGL (TFM) Archives</a> </v-box> <v-box data-span="lg-4" data-margin="sm-bottom-medium md-bottom-medium" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/archives-implementation.html" class="arrow-right-yellow-icon">Implementation Archive</a> </v-box> </h-box> <h-box> <v-box data-span="lg-4" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/archives-budgetary.html" class="arrow-right-yellow-icon">BAG Archives</a> </v-box> <v-box data-span="lg-4" data-margin="bottom-medium" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/resources-fedtrust.html" class="arrow-right-yellow-icon">Trust Fund Accounting Guidance </a> </v-box> <v-box data-span="lg-4" data-margin="sm-bottom-medium md-bottom-medium" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/resources-creditreform.html" class="arrow-right-yellow-icon">Credit Reform Guidance</a> </v-box> </h-box> <h-box> <v-box data-span="lg-4" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/resources-transfers.html" class="arrow-right-yellow-icon">Transfers Logic Model</a> </v-box> <v-box data-span="lg-4" data-border="md-top-medium sm-top-medium"> <a href="/ussgl/resources-g-invoicing-program-guide.html" class="arrow-right-yellow-icon">G-Invoicing Program Guide</a> </v-box> <v-box data-span="lg-4" data-border="md-top-medium sm-top-medium"> <a href="/files/ussgl/ussgl_tfm_data_part_1.json" class="arrow-right-yellow-icon">GTAS TFM API Data-Readable Share File</a> </v-box> </h-box> </content-lock> </section> <section aria-label="Latest News & Updates"> <content-lock> <h-box> <v-box data-margin="bottom-large"> <h2 class="x-large semibold bar">Latest News & Updates</h2> </v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/supporting/treasury-building-gold.jpg" data-width="100" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic"> <a href="/ussgl/resources-g-invoicing-program-guide.html" rel="noopener noreferrer" target="_blank">G-Invoicing Program Guide</a> </h3> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/supporting/stack-of-booklets-on-desk.jpg" data-width="100" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic"> <a href="https://tfx.treasury.gov/tfm/bulletins/bulletin-no-2024-06" rel="noopener noreferrer" target="_blank">USSGL TFM Bulletin Number 2024-06 (September 2024)</a> </h3> <p>Revises Bulletin No. 2024-04 (June 2024)<br> </p> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/supporting/pen-and-calculator.jpg" data-width="100" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic"> <a href="/files/ussgl/fy24-option-b-optional-scnp-sca-crosswalk.xlsx" target="_blank">FY 2024 <abbr title=" Statement Of Changes in Net Position">SCNP</abbr>/<abbr title="Custodial Activities">SCA</abbr> Option B Crosswalk </a></h3> <p>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.</p> </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> <h-box> <v-box data-span="lg-1" data-hidden="sm md"></v-box> <v-box data-span="md-2 lg-2" data-hidden="sm" data-align="middle" data-margin="bottom-large"> <img src="/images/supporting/stack-of-booklets-on-desk.jpg" data-width="100" alt> </v-box> <v-box data-span="md-4 lg-8" data-align="middle" data-margin="bottom-large"> <h3 class="medium bold italic"> <a href="/files/ussgl/fr-notes-crosswalks-for-ussgl-website-nov-2024.xlsx" target="_blank">USSGL FR Notes Crosswalks for FY 2024 (November 2024)</a></h3>  </v-box> <v-box data-span="lg-1" data-hidden="md sm"></v-box> </h-box> </content-lock> </section> <section aria-label="Need Help"> <content-lock> <h-box> <v-box data-margin="bottom-large"> <h2 class="x-large semibold bar">Need Help?</h2> </v-box> </h-box> <h-box> <v-box data-span="lg-4" data-margin="none"> <h-box> <v-box data-span="sm-1 md-2" data-align="middle" data-margin="sm-bottom-large md-bottom-large"> <img src="/images/illustrative-icons/web-view-yes.svg" data-width="sm-75 md-50 lg-25" alt> </v-box> <v-box data-span="sm-3 md-4" data-align="middle lg-center" data-margin="sm-bottom-large md-bottom-large"> <a href="/ussgl/betc-request-form.html" class="medium">Request a new BETC</a> </v-box> </h-box> </v-box> <v-box data-span="lg-4" data-margin="none"> <h-box> <v-box data-span="sm-1 md-2" data-align="middle" data-margin="sm-bottom-large md-bottom-large"> <img src="/images/illustrative-icons/caution.svg" data-width="sm-75 md-50 lg-25" alt> </v-box> <v-box data-span="sm-3 md-4" data-align="middle lg-center" data-margin="sm-bottom-large md-bottom-large"> <a href="/ussgl/report-an-issue.html" class="medium">Report a USSGL Issue</a> </v-box> </h-box> </v-box> <v-box data-span="lg-4" data-margin="none"> <h-box> <v-box data-span="sm-1 md-2" data-align="middle"> <img src="/images/illustrative-icons/faq.svg" data-width="sm-75 md-50 lg-25" alt> </v-box> <v-box data-span="sm-3 md-4" data-align="middle lg-center"> <a href="/ussgl/faqs.html" class="medium">FAQs</a> </v-box> </h-box> </v-box> <v-box data-span="lg-4" data-margin="none"> <h-box> <v-box data-span="sm-1 md-2" data-align="middle"> <img src="/images/illustrative-icons/phone.svg" data-width="sm-75 md-50 lg-25" alt> </v-box> <v-box data-span="sm-3 md-4" data-align="middle lg-center"> <a href="/ussgl/contact-advisory-division.html" class="medium">General Ledger and Advisory Branch </a> </v-box> </h-box> </v-box> <v-box data-span="lg-4" data-margin="none"> <h-box> <v-box data-span="sm-1 md-2" data-align="middle"> <img src="/images/illustrative-icons/users.svg" data-width="sm-75 md-50 lg-25" alt> </v-box> <v-box data-span="sm-3 md-4" data-align="middle lg-center"> <a href="/ussgl/contact-board-members.html" class="medium">USSGL Board Members </a> </v-box> </h-box> </v-box> </h-box> </content-lock> </section> <section class="lighter-background" aria-label="Stay Up to Date with USSGL"> <content-lock> <h-box> <v-box data-align="center"> <h2 class="x-large semibold">Stay Up to Date with USSGL</h2> <p>Subscribe to email notifications and get news and updates delivered right to your inbox!</p> <a href="mailto:join-ussgl@lists.fiscal.treasury.gov?subject=Please%20Sign%20Me%20Up%20for%20the%20USSGL%20Mailing%20List" class="cta main-background external-yellow-icon" rel="noopener noreferrer" target="_blank">Subscribe</a> <p class="x-small" data-margin="top-small">Selecting this button generates an e-mail message with everything filled in — just send the message. 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