Part 1

ID

Simple or

Special Name Type Description Error Message

1 SIMPLE

USSGL ACCOUNT 

NUMBER Bulk File

A six-digit number used to identify a 

specific USSGL account.

The USSGL account is invalid. Check the 

USSGL TFM Supplement for a valid list of 

USSGL accounts.

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 

21 numerical characters with no 

decimals. Last two places are 

assumed decimal.

The dollar amount field is invalid. The 

dollar amount can be up to 21 numerical 

characters with no decimal points. Last 

two places are assumed decimal.

3 SIMPLE VALID TAS Bulk File Special

The Treasury Account Symbol 

provided on the bulk file must be 

valid.

The Treasury Account Symbol provided 

on the bulk file is invalid. Refer to the 

FAST Book II.

4 SIMPLE

Trading Partner Agency 

Identifier and Main Account Bulk File Special

The Trading Partner Agency 

Identifier and Trading Partner Main 

Account must be a valid TAS.

The Trading Partner Agency Identifier and 

Trading Partner Main Account is not a 

valid TAS. Refer to the FAST Book II.

5 SIMPLE

Program Report Category 

Code Bulk File Special

The Program Report Category Code 

(number) provided in the bulk file 

must be a valid number for the TAS.

The Program Report Category Code 

(number) provided in the bulk file must be 

a valid number for the TAS. Add the 

missing Program Report Category 

numbers to the Apportionment Category 

B/Program Report Category Module.

6 SIMPLE

Apportionment Category B 

Program Code Bulk File Special

The Apportionment Category B 

Program Code provided in the bulk 

file must be a valid number for the 

TAS.

The Apportionment Category B Program 

Code provided in the bulk file must be a 

valid number for the TAS. Add the missing 

Apportionment Cat. B Program Code to 

the Apportionment Cat. B/Program Report 

Category Module. The values must be 

between 6011-6159.

 

SUPPLEMENT

U.S. Government Standard General Ledger

Data Validations - Summary
7 SIMPLE Debit Credit Indicator SGL Simple

Each USSGL account must have a 

Debit or Credit Indicator.

The Debit or Credit Indicator is required. 

Refer to the GTAS attribute table.

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for 

the applicable USSGL accounts.

Begin End Indicator is required. Refer to 

the GTAS attribute table.

9 SIMPLE Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is 

required for the applicable USSGL 

accounts.

Invalid use of the Federal Non-Federal 

Code. Refer to the GTAS attribute table.

10 SIMPLE

Exchange Nonexchange 

Code SGL Simple

Exchange Nonexchange Code is 

required for the applicable USSGL 

accounts.

Invalid use of Exchange Nonexchange 

Code. Refer to the GTAS attribute table.

11 SIMPLE

Custodial Noncustodial 

Indicator SGL Simple

Custodial Noncustodial Indicator is 

required for the applicable USSGL 

accounts.

Invalid use of the Custodial Noncustodial 

Indicator. Refer to the GTAS attribute 

table.

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for 

applicable USSGL accounts.

Invalid use of the Authority Type Code. 

Refer to the GTAS attribute table.

13 SIMPLE

Apportionment Category 

Code SGL Simple

Apportionment Category Code is 

required for applicable USSGL 

accounts.

Invalid use of the Apportionment Category 

Code. Refer to the GTAS attribute table.

14 SIMPLE

Year of Budget Authority 

Indicator SGL Simple

Year of Budget Authority Indicator is 

required for the applicable USSGL 

accounts.

Invalid use of the Year of Budget Authority 

Indicator. Refer to the GTAS attribute 

table.

15 SIMPLE Availability Time Indicator SGL Simple

Availability Time Indicator is required 

for the applicable USSGL accounts.

Invalid use of the Availability Time 

Indicator. Refer to the GTAS attribute 

table.

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required 

for the applicable USSGL accounts.

Invalid use of the BEA Category Indicator. 

Refer to the GTAS attribute table.

17 SIMPLE

Prior Year Adjustment 

Code SGL Simple

Prior Year Adjustment Code is 

required for the applicable USSGL 

accounts.

Invalid use of the Prior Year Adjustment 

Code. Refer to the GTAS attribute table.

18 SIMPLE

Reimbursable Flag 

Indicator SGL Simple

Reimbursable Flag Indicator is 

required for applicable USSGL 

accounts.

Invalid use of the Reimbursable Flag 

Indicator. Refer to the GTAS attribute 

table.

19 SIMPLE Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is 

required for applicable USSGL 

accounts.

Invalid use of the Budgetary Impact 

Indicator. Refer to the GTAS attribute 

table.
20 SIMPLE Program Indicator SGL Simple

Program Indicator is required for 

applicable USSGL accounts.

Invalid use of the Program Indicator. Refer 

to the GTAS attribute table.

21 SIMPLE GTAS Fund Type SGL Simple

Specific USSGL accounts are valid 

for each GTAS Fund Type.

Invalid USSGL Account/GTAS Fund Type 

combination. Refer to the GTAS attribute 

table.

22 SIMPLE TAS Status SGL Simple

The USSGL accounts must be valid 

for the TAS Status.

Invalid USSGL Account/TAS Status 

combination. Refer to the GTAS attribute 

table.

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required 

for applicable USSGL accounts.

Invalid use of the Borrowing Source Code. 

Refer to the GTAS 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 

Code combination. Refer to the GTAS 

attribute table.

25 SPECIAL

439100 and Appropriation 

Flag Validation Compound

USSGL 439100 can only be used on 

the bulk file if the Appropriation Flag 

on the SMAF is I (Indefinite) or M 

(Mixed).

USSGL 439100 can not be reported for 

this TAS because the Appropriation Flag 

on the SMAF is not I (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 

account must be zero for 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 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.

28 SPECIAL

PYA and Beginning 

Balance Validation Compound

If the Begin End Indicator is B 

(Beginning), then the Prior Year 

Adjustment Code value must be X 

(not an adjustment to prior year 

reporting).

If the Begin End Indicator is B 

(Beginning), then the Prior Year 

Adjustment Code value must be X (not an 

adjustment to prior year reporting).
29 SPECIAL

Program Report Category 

Code and Apportionment 

Category Code Validation Compound

If the Apportionment Category Code 

is A or B, then the Program Report 

Category Code (number) is required. 

If the Apportionment Category Code 

is E, then Program Report Category 

Code (number) must be null.

If the Apportionment Category Code is A 

or B, then the Program Report Category 

Code (number) is required. If the 

Apportionment Category Code is E, then 

Program Report Category Code (number) 

must be null.

30 SPECIAL

Apportionment Category B 

and Apportionment 

Category B Program Code 

(Number) Validation Compound

If Apportionment Category Code is 

B, then Apportionment Category B 

Program Code (number) is required. 

The values must be between 6011-

6159.

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159 per the SF-132.

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category 

Indicator must agree with the TAS 

level BEA Category Indicator on the 

SMAF, unless TAS level BEA 

Category Indicator on the SMAF is N 

(NET), in which Bulk File BEA 

Category would be M (Mandatory).

The Bulk File BEA Category Indicator 

must agree with the TAS level BEA 

Category Indicator on the SMAF, unless 

TAS level BEA Category Indicator on the 

SMAF is N (NET), in which Bulk File BEA 

Category would be M (Mandatory).

32 SPECIAL

Is First Year and Year of 

Budget Authority Indicator 

Validation Compound

If Is First Year is Y, then Year of BA 

must be NEW. If Is First Year is N, 

then Year of BA must be BAL for 

annual & multiyear TAS when using 

PYA of X, and can be NEW or BAL 

for X year TAS and for annual & 

multiyear TAS when using PYA B or 

P.

Invalid combination of Is First Year 

Indicator and Budget Authority Indicator.

33 SPECIAL

Federal Non-Federal Code 

and Trading Partner 

Agency Identifier Validation Compound

If Federal Non-Federal Code is F 

(Federal), then Trading Partner 

Agency Identifier is required. If 

Federal Non-Federal Code is G 

(General Fund), then Trading 

Partner Agency Identifier must be 

099.

If Fed Non-Fed Code is F (Federal), then 

Trading Partner Agency Identifier is 

required. If Fed Non-Fed Code is G 

(General Fund), then Trading Partner 

Agency Identifier must be 099. Refer to 

the Agency Identifiers Report in the Run 

Reports Module.
34 SPECIAL

Federal Non-Federal Code 

and Trading Partner Main 

Account Validation Compound

If Federal Non-Federal Code is F 

(Federal), then Trading Partner Main 

Account is required. The TP Main 

Account will be phased-in beginning 

in FY 2015.

If Federal Non-Federal Code is F 

(Federal), then Trading Partner Main 

Account is required. The TP Main Account 

will be phased-in beginning in FY 2015.

35 SPECIAL

Federal Non-Federal Code 

G and Trading Partner 

Main Account 0000 

Validation Compound

If Federal Non-Federal Code is G 

(General Fund), then Trading 

Partner Main Account must be 0000.

If Federal Non-Federal Code is G 

(General Fund), then Trading Partner 

Main Account must be 0000.

36 SPECIAL

TAS Restrictions for 

USSGL 192100 

Receivable from 

Appropriations Validation Compound TAS

USSGL account 192100 is restricted 

to specific TAS within the 

Department of the Treasury.

TAS is not authorized to use USSGL 

192100

37 SPECIAL 109000 Balance Validation Compound

The Dollar Amount for USSGL 

account 109000 must be $0 in 

period 12.

The Dollar Amount for USSGL account 

109000 must be $0 in period 12.

38 SPECIAL

USSGL 435000 and TAS 

Status Transitioning Flag Compound

If the TAS Status Transitioning Flag 

is K (Canceling), then USSGL 

435000 Debit Credit Indicator must 

be C (Credit).

If the TAS Status Transitioning Flag is K 

(Canceling), then USSGL 435000 Debit 

Credit Indicator must be C (Credit).

39 SPECIAL PYA and Is First Year Compound

If the Is First Year Indicator is Y 

(Yes) on the SMAF, then the PYA 

must be X (not an adjustment to 

prior year reporting).

If the Is First Year Indicator is Y (Yes) on 

the SMAF, then the PYA must be X (not 

an adjustment to prior year reporting).

40 SPECIAL

TAS Status Transitioning 

Flag and 101000 Compound

If the TAS Status Transitioning Flag 

is K (Canceling), then 101000 

ending balance must be $0.

If the TAS Status Transitioning Flag is K 

(Canceling), then 101000 ending balance 

must be $0.

41 SPECIAL

Prior Year Upward and 

Downward Adjustments 

and Is First Year Compound

Prior Year Upward and Downward 

Adjustments cannot be reported in 

the TAS first year.

Prior year upward and downward 

adjustment USSGL account(s) can not be 

reported if the Is First Year is Y (Yes) on 

the SMAF.

42 SPECIAL

USSGL 490800 TAS 

limitation Compound TAS

USSGL 490800 is restricted to three 

TAS: 88X0300, 20X0550 and 

10X4518.

USSGL 490800 is restricted to three TAS: 

88X0300, 20X0550 and 10X4518.

43 SPECIAL

USSGL 412200 is limited 

to TAS 20X0550 Compound TAS

USSGL 412200 is limited to TAS 

20X0550 USSGL 412200 is limited to TAS 20X0550
44 SPECIAL

USSGLs limited to X 

Authority Duration Code Compound

Specific USSGLs are limited to TAS 

with Authority Duration Code X (No 

Year TAS).

Specific USSGLs are limited to TAS with 

Authority Duration Code X (No Year TAS).

45 SPECIAL

TAS Restrictions for 

USSGL 432000 Compound TAS

USSGL 432000 is restricted to TAS 

in the Department of Health and 

Human Services and the Social 

Security Administration.

USSGL 432000 is restricted to TAS in the 

Department of Health and Human 

Services and the Social Security 

Administration.

46 SPECIAL

TAS Restrictions for NonFederal Exceptions Compound TAS

Federal Non-Federal Code domain 

value E (Non-Federal exceptions) is 

restricted to specific TAS

Federal Non-Federal Code domain value 

E (Non-Federal exceptions) is restricted to 

specific TAS

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 Treasury 

Indicator on the SMAF is other than N (No 

Borrowing Authority from Treasury), then 

the USSGL Borrowing Source must be T 

(Treasury) or F (Federal Financing Bank).

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).

If the Borrowing Authority from the Public 

Indicator on the SMAF is other than N (No 

Borrowing Authority from the Public), then 

the USSGL Borrowing Source must be P 

(public).

49 SPECIAL

USSGL Accounts and 

Borrowing Authority 

Indicator Compound

USSGLs 404200, 404400, 414000, 

414100, 414300, 414400, 414500, 

414800, 414900 are limited to TAS 

with Borrowing from the Treasury or 

Borrowing from the Public.

USSGLs 404200, 404400, 414000, 

414100, 414300, 414400, 414500, 

414800, 414900 are limited to TAS with 

Borrowing from the Treasury or Borrowing 

from the Public.

50 SPECIAL

USSGL Accounts and 

Contract Authority Indicator Compound

USSGLs 403200, 403400, 413000, 

413100, 413200, 413300, 413400, 

413500, 413600, 413800, 413900 

are limited to TAS with Contract 

Authority.

USSGLs 403200, 403400, 413000, 

413100, 413200, 413300, 413400, 

413500, 413600, 413800, 413900 are 

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 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.

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 Authority 

then the Beginning/Ending Attribute must 

be E.

53 SPECIAL

USSGLs limited to ESF 

and Sinking Fund TAS Compound TAS

USSGLs 120500, 120900, 134400, 

138400, 167000, 167100, 167200, 

167900, 219200, 219300, 463500, 

633800, 718100, 728100, 719100, 

and 729100 is limited to TAS 

020X4444 and 020X0575.

The use of USSGLs 120500, 120900, 

134400, 138400, 167000, 167100, 

167200, 167900, 219200, 219300, 

436500, 633800, 718100, 728100, 

719100, and 729100 are restricted to TAS 

020X4444 and 020X0575.

54 SIMPLE Reduction Type SGL Simple

Reduction Type is required for the 

applicable USSGL accounts

Reduction Type is required. Refer to the 

GTAS attribute table.

55 SPECIAL

USSGL 259000 and 

633000 with "G" Federal 

Non Federal Indicator 

limited to certain TAS'. Compound TAS

The use of the "G" domain value for 

259000 and 633300 is limited to 

certain TAS'.

Invalid use of Federal Non Federal 

Indicator "G" domain value.

56 SPECIAL

USSGL 199000 and 

Federal Non Federal 

Indicator "G" limited to 

certain Agencies. Compound TAS

Use of USSGL 199000 with Federal 

Non Federal Indicator "G' limited to 

certain agencies.

Invalid use of the Federal Non Federal 

Indicator "G" domain value.

57 SPECIAL

USSGL 750000 with 

Federal Non Federal 

Indicator "G" limited to 

certain TAS' Compound TAS

Use of USSGL 750000 with Federal 

Non Federal Indicator "G' limited to 

certain agencies.

Invalid use of the Federal Non Federal 

Indicator "G" domain value.
61 SPECIAL

USSGL Accounts with 

Federal Non Federal 

Indicator "Z" domain value 

are limited to Fund Type 

"Deposit" (DF). Compound

USSGL's 134200, 161000, 161100, 

161200, 161300, 531100, 711100, 

and 721100 with Federal Non 

Federal Indicator "Z" domain value 

are limited to Fund Type "Deposit" 

(DF)

Invalid use of the "Z" domain value for 

Federal Non Federal Indicator.

64 SPECIAL

USSGL 438400 with 

Reduction Type "SEQ", 

Fund Type "EG" Authority 

Type "P" Compound TAS

USSGL 4384000 with Reduction 

Type "SEQ", Fund Type "EG", and 

Authority Type Code "P" is limited to 

certain TAS.

Invalid use of USSGL 438400 in 

conjunction with Reduction Type, Fund 

Type, and Authority Type Code 

combination.

65 SPECIAL

Limited Use of USSGL 

4119 with Prior Year 

Adjustment "X" on Expired 

TAS Compound

Use of USSGL 4119 with PYA "X" 

on expired TAS is limited to certain 

TAS'.

Invalid use of USSGL in conjunction with 

PYA "X" and TAS status.

66 SPECIAL

Limited Use of Borrowing 

Authority from Treasury 

Indicator "N" and 

Borrowing Source "T" Compound

The use of Borrowing Source "T" 

(Treasury) when Borrowing Authority 

from Treasury Indicator equals "N" is 

limited to specific TAS'.

Invalid use of Borrowing Source "T" with 

Borrowing Authority from Treasury 

Indicator "N". Combination is limited to 

specific TAS'.

67 SPECIAL

Limited use of 414600 with 

Authority Type Code "B" Compound TAS

The use of USSGL 414600 with 

Authority Type Code "B" is limited to 

specific TAS.

Invalid use of USSGL 414600 with 

Authority Type Code "B".

68 SPECIAL

Limited Use of 404700 with 

Authority Type Code "B", 

BEA of "M", Fund Type 

"ER/EP" and Finance 

Account Indicator "D" Compound TAS

The use of USSGL 404700 with 

Authority Type Code "B", BEA 

Category Indicator "M", Fund Type 

"ER/EP" and Financing Account 

Code "D" is limited to specific TAS.

Invalid use of USSGL 404700 with 

Authority Type Code "B", BEA Category 

Indicator "M", Fund Type "ER/EP" and 

Financing Account Code "D".

69 SPECIAL

Limited use of 411900 with 

Fund Types "ET" and "ES" Compound

The use of USSGL 411900 with 

GTAS Fund Type Code "ET" or "ES" 

is limited to specific Treasury 

Account Symbols.

Invalid use of USSGL 411900 with GTAS 

Fund Type Code "ET" or "ES".

70 SPECIAL

Limited Use of USSGL 

415100 with Authority Type 

Code "P" Compound

The use of USSGL 415100 with 

Authority Type Code "P" is limited to 

specific Treasury Account Symbols.

Invalid use of USSGL 415100 with 

Authority Type Code "P".

DRAFT I

Rule

Has 

Exception

Pass N

Format N

Pass N

Pass N

Pass N

Pass N

Fiscal Year 2015 Reporting

Section I
Pass N

Pass N

Pass N

Pass N

Pass N

Pass Y

Pass N

Pass Y

Pass Y

Pass N

Pass Y

Pass N

Pass N
Pass N

Pass Y

Pass Y

Pass Y

Pass N

Fail N

Fail N

Pass Y

Fail N
Fail Y

Fail Y

Fail Y

Fail Y

Fail Y
Fail Y

Fail Y

Fail N

Fail N

Fail N

Fail N

Fail N

Fail N

Fail N

Fail N
Fail Y

Fail N

Fail Y

Fail Y

Fail Y

Fail N

Fail N
Fail N

Fail N

Fail Y

Pass N

Pass N

Pass N

Pass N
Fail N

Fail N

Fail Y

Fail Y

Fail Y

Fail Y

Fail Y

Fail Y

03/23/2015 10:21:00 AM