Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

17E Prior Year Adjustment Code

Prior Year Adjustment Code is required for the applicable USSGL accounts.

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS

Fail 413100 X E

Fail 414100 X E

27

Credit Cohort Year and Financing Account Code Validation

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. Pass

CREDIT COHORT 

YEAR

BUDGETARY 

PROPRIETARY

FINANCING 

ACCOUNT CODE

=2021 =B =D=2021 =B =G

27E

Credit Cohort Year and Financing Account Code Validation

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.

CREDIT COHORT 

YEAR

CONCATENATED 

TAS

FINANCING 

ACCOUNT CODE

Pass 2021 012 X4158000 D

Pass 2021 012 X4158000 GPass 2021 086 X4587000 DPass 2021 086 X4587000 GPass 2022 012 X4158000 DPass 2022 012 X4158000 GPass 2022 086 X4587000 DPass 2022 086 X4587000 G

33E

Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply.

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

AGENCY 

IDENTIFIER

Fail 422300 F ###Pass 422300 F (BLANK)

34E

Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required.

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE

Fail 422300 F ###Pass 422200 F (BLANK)

37 Pd 12 Zero Balance Validation

The Dollar Amount for specific USSGL accounts must be $0 in period 12. Fail Reporting Period

USSGL ACCOUNT 

NUMBER DOLLAR AMOUNT

=12 =403200 <>0

=12 =404200 <>0

44 USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail

USSGL ACCOUNT 

NUMBER

AUTHORITY 

DURATION CODE

=413100 <>X=413120 <>X=414100 <>X=414120 <>X

Data Validations - Detail

U.S. Standard General Ledger

Bulletin No. 2020-15 DRAFT VII VDR - 1 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

49

USSGL Accounts and Borrowing Authority Indicator

USSGLs 404200, 404400, 414000, 414100, 

414300, 414400, 414500, 414800, 414900Some 

USSGL accounts are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail

USSGL ACCOUNT 

NUMBER

BORROWING 

AUTHORITY FROM 

TREASURY

BORROWING 

AUTHORITY FROM 

THE PUBLIC

=404200 =N =N

=414120 =N =N

50

USSGL Accounts and Contract Authority Indicator

USSGLs 403200, 403400, 413000, 413100, 

413200, 413300, 413400, 413500, 413600, 413800, 413900Some USSGL accounts are 

limited to TAS with Contract Authority. Fail

USSGL ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403200 =N

=413120 =N

99 USSGL Reimbursable Flag "R" Restriction

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR

=422500 =R

=425500 =R=426100 =R=426200 =R=426300 =R=426400 =R=426500 =R=426600 =R=427300 =R=427700 =R=428300 =R=438200 =R

99E USSGL Reimbursable Flag "R" Restriction

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS.

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS

Pass 419000 075 X0350000

Pass 419000 075 X0353000Pass 422500 069 X4089000Pass 425500

01320122022 

4358000

Pass 425500 069 X4089000Pass 426100 005 X0107000Pass 426100

00520182018 

0107000

Pass 426100

00520192019 

0107000

Pass 426100 073 X0100000Pass 426100 073 X4156000Pass 426100 075 X0600000Pass 426100 086 X4240000Pass 426200 086 X4240000Pass 426300 086 X4240000

Bulletin No. 2020-15 DRAFT VII VDR - 2 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

Pass 426400

08020172019 

0122000

Pass 426400

08020182020 

0122000

Pass 426400

08020192021 

0122000

Pass 426400

08020192023 

0130000

Pass 426400

08020202022 

0122000

Pass 426400

08020202024 

0130000

Pass 426500 086 X4240000Pass 426600 005 X0107000Pass 426600

00520182018 

0107000

Pass 426600

00520192019 

0107000

Pass 426600 011 X3100000Pass 426600 012 X4605000Pass 426600

01320122027 

4421000

Pass 426600 014 X4053000Pass 426600 014 X4081000Pass 426600 014 X4415000Pass 426600 014 X4416000Pass 426600 014 X4523000Pass 426600 014 X4524000Pass 426600 014 X4525000Pass 426600 014 X4529000Pass 426600 014 X4556000Pass 426600 015 X0200000Pass 426600 015 X4575000Pass 426600 019 X0113000Pass 426600 019 X0209000Pass 426600 019 X0535000Pass 426600 019 X4519000Pass 426600 019 X4519001Pass 426600 020 X4413000Pass 426600 047 X4534001Pass 426600 069 X4089000Pass 426600 073 X0100000Pass 426600 073 X4156000Pass 426600 075 X0353000Pass 426600 075 X0390000Pass 426600 075 X0391000Pass 426600 075 X0511000Pass 426600 075 X0600000Pass 426600 075 X0843000

Bulletin No. 2020-15 DRAFT VII VDR - 3 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

Pass 426600 075 X0849000Pass 426600 075 X0884000Pass 426600 075 X1553000Pass 426600 075 X4309000Pass 426600 075 X4552001Pass 426600 075 X4554000Pass 426600

07520142014 

0390000

Pass 426600

07520152015 

0390000

Pass 426600

07520162016 

0390000

Pass 426600

07520172017 

0390000

Pass 426600

07520182018 

0390000

Pass 426600

07520182019 

0350000

Pass 426600

07520192019 

0390000

Pass 426600

07520192020 

0350000

Pass 426600

07520192021 

0600000

Pass 426600

07520202020 

0390000

Pass 426600 086 X4240000Pass 426600 096 X4902000Pass 426600 097 X4555000Pass 426600 352 X4131000Pass 426600 352 X4136000Pass 427300 088 X8436000Pass 427300 352 X4131000Pass 427300 352 X4136000Pass 427300 512 X4331000Pass 427700 014 X4053000Pass 427700 014 X4081000Pass 427700 014 X4415000Pass 427700 014 X4416000Pass 427700 014 X4523000Pass 427700 014 X4524000Pass 427700 014 X4525000Pass 427700 014 X4529000Pass 427700 014 X4556000Pass 427700 015 X0200000Pass 427700 069 X4089000Pass 427700

07520192019 

1365000

Bulletin No. 2020-15 DRAFT VII VDR - 4 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

Pass 427700

07520202020 

1365000

Pass 427700 096 X4902000Pass 428300 088 X8436000Pass 428300 352 X4131000Pass 428300 352 X4136000Pass 428300 512 X4331000Pass 438200 012 X4050000Pass 438200

01320122027 

4421000

Pass 438200 075 X0353000Pass 438200 075 X0511000Pass 438200 075 X0600000Pass 438200 075 X1553000Pass 438200 075 X4309000Pass 438200

07520142019 

0511000

Pass 438200

07520152020 

0511000

Pass 438200

07520162021 

0511000

Pass 438200

07520172022 

0511000

Pass 438200

07520192020 

0350000

Pass 438200

07520202021 

0350000

Pass 438200 088 X8436000Pass 438200 352 X4136000

104

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G"

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR

FINANCING 

ACCOUNT CODE

=422100 =R =G

=426100 =R =G=426200 =R =G=426300 =R =G=426500 =R =G=426600 =R =G

106

Restricted Use of USSGL 413700 with BEA "D" and PYA "P"

Reporting USSGL account 413700 with BEA Category Indicator "D" and Prior Year Adjustment Code "P" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

BEA CATEGORY 

INDICATOR

PRIOR YEAR 

ADJUSTMENT COD

=413700 =D =P

106E

Restricted Use of USSGL 413700 with BEA "D" and PYA "P"

Reporting USSGL account 413700 with BEA Category Indicator "D" and Prior Year Adjustment Code "P" is restricted to specific TAS.

CONCATENATED 

TAS

Pass 069 X8083000

Bulletin No. 2020-15 DRAFT VII VDR - 5 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

Pass

069069 X8083001

Pass

069069 X8083006

Pass

069069 X8083007

Pass

069069 X8083011

Pass

069069 X8083014

Pass

069069 X8083017

Pass

069069 X8083026

Pass

069069 X8083030

Pass

069069 X8083030

Bulletin No. 2020-15 DRAFT VII VDR - 6