USSGLUnited States Standard General Ledger
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Professionals in both disciplines need to know where the source data come from, how the systems interface, how the data post to the accounting system using the USSGL, where data aggregate in the financial statements, and the logic behind the general ledger postings to the accounting system.
The Navy ERP has also incorporated the USSGL and the DON chart of accounts using the Standard Transaction Library--a database of all possible proprietary and budgetary entries with the pro forma USSGL entries.
As DoD's suite of enterprise-level business capabilities continues to evolve, SFIS will be a common thread through many initiatives driving financial management transformation, including the Enterprise Business Process Model (EBPM); the DoD USSGL Transaction Library; the Program/Budget (P/B) Framework; and the Cost Accounting Methodology.