The DoD USSGL Transaction Library establishes the enterprise-wide requirement for the implementation of the DoD
Standard Chart of Accounts at the transaction level. While driven by the United States Standard General Ledger
(USSGL) published by the Department of Treasury Financial Management Service (Treasury FMS), the FY2013 Library
aligns 938 DoD specific budgetary, proprietary, and memorandum accounts through 8,651 detailed transaction postings
across the DoD. The Library also provides a general ledger framework for updating existing and deploying new DoD
business systems using standard General Ledger transactions and posting business rules for accounting
standardization that supports the preparation of the DoD Financial Statements and other external related reports
required by the Office of Management and Budget (OMB) and the Treasury.