DRAFT

ID

Simple or

Special Name Type Description Error Message 

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL accounts.

Invalid use of the Borrowing Source CoGTAS attribute table. 

24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type Code.

Invalid USSGL Account/Reporting Type Refer to the GTAS attribute table. 

25 SPECIAL

439100 and 

Appropriation Flag Validation Compound

Some USSGLs 439100 can only be used on the bulk file if 

the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed).

Some USSGLs 439100 can not be repo

because the Appropriation Flag on the (Indefinite) or M (Mixed). 

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero.

The amount in an anticipated USSGL afor period 12. 

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

If Financing Account Code for the TAS (Guaranteed) on the SMAF and the USbudgetary, then the Credit Cohort Year Otherwise, Credit Cohort Year should b

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). 

If the Borrowing Authority from TreasurSMAF is other than N (No Borrowing ATreasury), then the USSGL Borrowing (Treasury) or F (Federal Financing Ban

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

SMAF is other than N (No Borrowing APublic), then the USSGL Borrowing So(public). 

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

Some USSGLs 404200, 404400, 414000, 414100, 414300, 

414400, 414500, 414800, 414900 are limited to TAS with 

Borrowing from the Treasury or Borrowing from the Public.

Some USSGLs 404200, 404400, 41400

414400, 414500, 414800, 414900 are l

Borrowing from the Treasury or Borrow

50 SPECIAL

USSGL Accounts and Contract Authority Indicator Compound

Some USSGLs 403200, 403400, 413000, 413100, 413200, 

413300, 413400, 413500, 413600, 413800, 413900 are 

limited to TAS with Contract Authority. 

Some USSGLs 403200, 403400, 41300

413300, 413400, 413500, 413600, 413

limited to TAS with Contract Authority. 

51 SPECIAL

Backdated Transaction and Prior Year Adjustment Compound

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed.

If a transaction has been backdated to in CARS, then the Prior Year Adjustmeis B. The Backdated Transaction field o(yes) if a backdated transaction has be

52 SPECIAL

Is First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

If the TAS is in the First Year of AuthorBeginning/Ending Attribute must be E. 

U.S. Standard General Ledger

Data Validations - Summary

Part 2SUPPLEMENT

Bulletin No. 2019-10 DRAFT VII VSR - 1