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SGAS (Swedish Grid Accounting System) is an accounting system for maintaining a grid-wide view of the resources consumed by members of a virtual organization on Computing Elements (CEs) and Storage Elements (SEs). As the name suggests, it was originally developed in Sweden for the needs of the national swedish grid initiative SweGrid, but was soon taken into use by a few national grid initiatives elsewhere as well, and as been maintained by the Nordic e-Infrastructure Collaboration (NeIC) since October 2013.

To gather the accounting data, SGAS receives usage records (URs) describing CPU and memory use, and storage accounting records (StARs) describing storage use, from the CEs and SEs. These URs and StARs are typically generated and sent by the grid middleware on CEs and SEs, such as the JURA component of ARC. However, for CEs for which that isn't, for whatever reason, a viable option, the Batch system Reporting Tool (BaRT) has been developed in conjunction with SGAS. It can extract accounting information from batch queue system such as Slurm, and generate & send URs from it.