A curated collection of authoritative references, guidance documents, and tools for federal financial management professionals.
The Treasury Financial Manual is the official publication of policies, procedures, and instructions for the receipt, disbursement, and reporting of federal funds. It governs how agencies must manage and report on federal financial transactions.
The U.S. Standard General Ledger (USSGL) provides a uniform chart of accounts and technical guidance for standardizing federal agency accounting. Published and maintained by the Bureau of the Fiscal Service, these documents are the authoritative source for federal accounting entry requirements.
The authoritative chart of accounts, account attributes, and accounting transaction posting models for federal agencies. Essential reference for general ledger accountants, financial systems staff, and audit readiness practitioners.
Covers the crosswalks between USSGL accounts and financial statement line items, including the SF-133, balance sheet, and Statement of Net Cost. Critical for financial reporting and DATA Act compliance teams.
FASAB is an independent body that establishes generally accepted accounting principles (GAAP) for federal government entities. These standards ensure consistency, comparability, and transparency in federal financial reporting.
The Office of Management and Budget issues circulars, memoranda, and bulletins that establish federal financial management policy. These directives shape how agencies budget, account, and report on the use of federal resources.