USSGLUS Standard General Ledger (US Treasury)
USSGLUnited States Standard General Ledger
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In support of federal accounting standards, the introduction of the USSGL structure was implemented in September 2001.
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.
Initiatives like the Standard Financial Information Structure (SFIS, commonly pronounced "ess-fis") and the United States Government Standard General Ledger (USSGL) sound great in theory, but how in the world do you begin integrating them into such an already complex environment?
Specifically, OMB A-127 requires financial management systems to reflect an agency-wide financial information classification structure that is consistent with the United States Standard General Ledger (USSGL), provides tracking of specific programs expenditures, and covers financially related information.
It also required DFAS to implement -- for the first time -- the United States Standard General Ledger (USSGL) for financial statement reporting.