Part 1

No Name Description Rule Attribute

12E Authority Type Code

Authority Type Code is required for applicable 

USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

Pass 412600 B

Pass 412600 B

Pass 412600 B

Pass 412600 B

Pass 412600 B

Pass 412800 B

Pass 412800 B

Pass 412800 B

Pass 412800 B

Pass 412800 B

Pass 412800 B

Pass 412900 B

Pass 412900 B

14E Year of Budget Authority Indicator

Year of Budget Authority Indicator is required 

for the applicable USSGL accounts.

YEAR OF 

BUDGET 

AUTHORITY 

CODE

FINANCING 

ACCOUNT 

CODE

Pass (BLANK) D

Pass (BLANK) G

Fail BAL D

Fail BAL G

Fail NEW D

Fail NEW G

 

SUPPLEMENT

U.S. Government Standard General Ledger

Data Validations - Detail
15E Availability Time Indicator

Availability Time Indicator is required for the 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

Fail 462000 B

Fail 462000 B

Fail 462000 E

Pass 462000 B

Pass 462000 E

Pass 462000 E

17E Prior Year Adjustment Code

Prior Year Adjustment Code is required for 

the applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE

Fail 411100 X

Fail 411200 X

Fail 411300 X

Fail 411400 X

Fail 411500 X

Fail 411600 X

Fail 411700 X

Fail 411800 X

Fail 412100 X

Fail 412300 X

Fail 412400 X

Fail 412500 X

Fail 413100 X

Fail 413200 X

Fail 413600 X

Fail 414100 X

Fail 415000 X

Fail 415700 X

Fail 415800 X

Fail 416800 X

Fail 417000 X

Fail 417500 X

Fail 419000 X

Fail 421200 X
Fail 429000 X

Fail 438200 X

Fail 438700 X

Fail 438800 X

Fail 439100 X

Fail 439200 X

Fail 439400 X

Fail 439500 X

Fail 439700 X

Fail 439800 X

Fail 439900 X

Fail 445000 X

Fail 462000 X

Fail 490800 X

21E GTAS Fund Type

Specific USSGL accounts are valid for each 

GTAS Fund Type.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Fail 411400 ET

Pass 412600 EG

Pass 412600 EG

Pass 412600 EG

Pass 412600 EG

Pass 412700 EG
Pass 412700 EG

Pass 412700 EG

Pass 412700 EG

Pass 412800 EG

Pass 412800 EG

Pass 412800 EG

Pass 412800 EG

Pass 412900 EG

Pass 412900 EG

Pass 417100 EG

Pass 417100 EG

Pass 417200 EP

Pass 417300 EG

Pass 417300 EP

Pass 417300 EG

22E TAS Status

The USSGL accounts must be valid for the 

TAS Status.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

Fail 435000 EG

Fail 435000 ER

Fail 435000 EP

Fail 435000 TR

Fail 435000 EC

Fail 435000 EM

Pass 435000 ES

Pass 435000 ET

23E Borrowing Source Code

Borrowing Source Code is required for 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

Fail 438200 D

Fail 438200 D
Fail 438200

D

Fail 438200P

Fail 438200P

Fail 438200S

Fail 438200S

Fail 438200S

Fail 438200C

Fail 438200C

Fail 438200C

Fail 438200P

Fail 438200B

Pass 438200B

Pass 438200B

Pass 438200B

Pass 438200D

Pass 438200P

Pass 438200S

Pass 438200C

Fail 438400C

Fail 438400C

Fail 438400C

Fail 438400D

Fail 438400

D

Fail 438400D

Fail 438400P

Fail 438400P

Fail 438400P

Fail 438400S

Fail 438400S

Fail 438400S

Pass 438400P

Pass 438400S

Pass 438400C

Pass 438400D

Fail 439200B
Fail 439200

C

Fail 439200C

Fail 439200C

Fail 439200D

Fail 439200D

Fail 439200D

Fail 439200E

Fail 439200E

Fail 439200E

Fail 439200F

Fail 439200F

Fail 439200F

Fail 439200P

Fail 439200P

Fail 439200P

Fail 439200R

Fail 439200R

Fail 439200R

Fail 439200S

Fail 439200S

Fail 439200S

Pass 439200B

Pass 439200

B

Pass 439200B

Pass 439200C

Pass 439200D

Pass 439200E

Pass 439200F

Pass 439200P

Pass 439200R

Pass 439200S

Fail 439300B

Fail 439300C

Fail 439300C

Fail 439300C
Fail 439300 D

Fail 439300 D

Fail 439300 D

Fail 439300 E

Fail 439300 E

Fail 439300 E

Fail 439300 F

Fail 439300 F

Fail 439300 F

Fail 439300 P

Fail 439300 P

Fail 439300 P

Fail 439300 R

Fail 439300 R

Fail 439300 R

Fail 439300 S

Fail 439300 S

Fail 439300 S

Pass 439300 B

Pass 439300 B

Pass 439300 B

Pass 439300 C

Pass 439300 D

Pass 439300 E

Pass 439300 F

Pass 439300 P

Pass 439300 R

Pass 439300 S

25 439100 and Appropriation Flag Validation

USSGL 439100 can only be used on the bulk 

file if the Appropriation Flag on the SMAF is I 

(Indefinite) or M (Mixed). Fail

USSGL 

ACCOUNT 

NUMBER

APPROPRIATIO

N FLAG

=439100 =(BLANK)

26

Anticipated USSGL Account Balance in 

Period 12

If the period is 12, then the account balance 

for all anticipated USSGL accounts must be 

zero. Fail

Reporting 

Period

DOLLAR 

AMOUNT

=12 <>0
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

=(BLANK) =A

=(BLANK) =A

=(BLANK) =A

=(BLANK) =B

=(BLANK) =P

=(BLANK) =P

=(BLANK) =P

=1992 =B

=1992 =B

=1993 =B

=1993 =B

=1994 =B

=1994 =B

=1995 =B

=1995 =B

=1996 =B

=1996 =B

=1997 =B

=1997 =B

=1998 =B

=1998 =B

=1999 =B

=1999 =B

=2000 =B

=2000 =B

=2001 =B

=2001 =B

=2002 =B

=2002 =B

=2003 =B

=2003 =B
=2004 =B

=2004 =B

=2005 =B

=2005 =B

=2006 =B

=2006 =B

=2007 =B

=2007 =B

=2008 =B

=2008 =B

=2009 =B

=2009 =B

=2010 =B

=2010 =B

=2011 =B

=2011 =B

=2012 =B

=2012 =B

=2013 =B

=2013 =B

=2014 =B

=2014 =B

=2015 =B

=2015 =B

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

CONCATENATE

D TAS

Pass (BLANK) 086 X4240000

Pass (BLANK) 086 X4240000

Pass (BLANK) 091 X4251000

Pass (BLANK) 091 X4251000

Pass (BLANK) 091 X4252000

Pass (BLANK) 091 X4252000

Pass (BLANK) 091 X4253000
Pass (BLANK) 091 X4253000

Pass (BLANK) 091 X4255000

Pass (BLANK) 091 X4255000

Pass (BLANK) 091 X4290000

Pass (BLANK) 091 X4290000

Pass (BLANK) 091 X4449000

Pass (BLANK) 091 X4449000

Pass (BLANK) 091 X4453000

Pass (BLANK) 091 X4453000

Pass (BLANK) 091 X4459000

Pass (BLANK) 091 X4459000

Pass (BLANK) 091 X4300000

Pass (BLANK) 091 X4300000

Pass 2016 012 X4158000

Pass 2016 012 X4158000

Pass 2016 086 X4587000

Pass 2016 086 X4587000

28 PYA and Beginning Balance Validation

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). Fail

Begin End 

Indicator

PRIOR YEAR 

ADJUSTMENT 

CODE

=B =B

=B =P

29

Program Report Category Code and 

Apportionment Category Code Validation

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. Fail

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

=(BLANK) =##

=A =(BLANK)

=B =(BLANK)

=E =##

29E

Program Report Category Code and 

Apportionment Category Code Validation

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.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE
Fail 406000 B

Fail 406000 A

Pass 406000 A

Pass 406000 B

Fail 407000 A

Fail 407000 B

Pass 407000 A

Pass 407000 B

Fail 421000 A

Fail 421000 B

Pass 421000 A

Pass 421000 B

Fail 421500 A

Fail 421500 B

Pass 421500 A

Pass 421500 B

Fail 431000 A

Fail 431000 B

Pass 431000 A

Pass 431000 B

Fail 463000 A

Fail 463000 B

Pass 463000 A

Pass 463000 B

Fail 465000 A

Fail 465000 B

Pass 465000 A

Pass 465000 B

30

Apportionment Category B and 

Apportionment Category B Program Code 

(Number) Validation

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159. Fail

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT CATEGORY 

B PROGRAM

=(BLANK) =####

=A =####

=B =(BLANK)

=E =####
30E

Apportionment Category B and 

Apportionment Category B Program Code 

(Number) Validation

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE

Fail 406000 B

Pass 406000 B

Fail 407000 B

Pass 407000 B

Fail 421000 B

Pass 421000 B

Fail 421500 B

Pass 421500 B

Fail 431000 B

Pass 431000 B

Fail 463000 B

Pass 463000 B

Fail 465000 B

Pass 465000 B

31 BEA Category Validation

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). Fail

BEA CATEGORY 

INDICATOR

TAS LEVEL BEA 

CATEGORY

=D =M

=D =(BLANK)

=D =I

=D =G

=D =N

=M =D

=M =(BLANK)

=M =I

=M =G
31E BEA Category Validation

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).

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass M 020 X0503000

32

Is First Year and Year of Budget Authority 

Indicator Validation

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. Fail

AVAILABILITY 

TYPE CODE

YEAR OF 

BUDGET 

AUTHORITY 

CODE

<>X =BAL

<>X =BAL

<>X =BAL

<>X =BAL

<>X =NEW

=X =BAL

=X =BAL

=X =BAL

=X =BAL

32E

Is First Year and Year of Budget Authority 

Indicator Validation

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.

YEAR OF 

BUDGET 

AUTHORITY 

CODE IS FIRST YEAR

Pass NEW N

33

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), then Trading Partner Agency 

Identifier must be 099. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

=(BLANK) =###

=E =###

=F <>###
=F =099

=G <>099

=N =###

=Z =###

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), then Trading Partner Agency 

Identifier must be 099.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

Fail 421200 F

Pass 421200 F

Fail 422100 F

Pass 422100 F

Fail 422200 F

Pass 422200 F

Fail 423100 F

Pass 423100 F

Fail 425100 F

Pass 425100 F

Fail 425200 F

Pass 425200 F

Fail 425300 F

Pass 425300 F

Fail 487200 F

Pass 487200 F

Fail 497200 F

Pass 497200 F

34

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. The TP Main Account will be phasedin beginning in FY 2015. Fail

BEGINNING 

PERIOD OF 

AVAILABILITY

FEDERAL 

NONFEDERAL 

INDICATOR

<>2015 =E

<>2015 =N

<>2015 =Z

<>2015 =(BLANK)

=2015 =E
=2015 =F

=2015 =G

=2015 =N

=2015 =Z

=2015 =(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. The TP Main Account will be phasedin beginning in FY 2015.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F
Pass (BLANK)

G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)

G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G

Pass (BLANK)F

Pass (BLANK)G
Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Pass (BLANK) F

Pass (BLANK) G

Fail 421200 F

Pass 421200 F

Fail 422100 F

Pass 422100 F

Fail 422200 F

Pass 422200 F

Fail 423100 F

Pass 423100 F

Fail 425100 F

Pass 425100 F

Fail 425200 F

Pass 425200 F

Fail 425300 F

Pass 425300 F

Fail 487200 F

Pass 487200 F

Fail 497200 F

Pass 497200 F

35

Federal Non-Federal Code G and Trading 

Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General 

Fund), then Trading Partner Main Account 

must be 0000. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

=G =####
35E

Federal Non-Federal Code G and Trading 

Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General 

Fund), then Trading Partner Main Account 

must be 0000.

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

Pass G 0000

36

TAS Restrictions for USSGL 192100 

Receivable from Appropriations Validation

USSGL account 192100 is restricted to 

specific TAS within the Department of the 

Treasury. Fail

USSGL 

ACCOUNT 

NUMBER Fund Family

=192100 <>0200500

=192100 <>0200550

=192100 <>0200551

=192100 <>0200575

=192100 <>0200903

=192100 <>0200904

=192100 <>0201875

=192100 <>0200505

37 109000 Balance Validation

The Dollar Amount for USSGL account 

109000 must be $0 in period 12. Fail

Reporting 

Period

USSGL 

ACCOUNT 

NUMBER

=12 =109000

38

USSGL 435000 and TAS Status Transitioning 

Flag

If the TAS Status Transitioning Flag is K 

(Canceling), then USSGL 435000 Debit Credit 

Indicator must be C (Credit). Fail

USSGL 

ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

=435000 =D

39 PYA and Is First Year

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). Fail

PRIOR YEAR 

ADJUSTMENT 

CODE IS FIRST YEAR

=B =Y

=P =Y

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K 

(Canceling), then 101000 ending balance 

must be $0. Fail

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

=101000 <>0

41

Prior Year Upward and Downward 

Adjustments and Is First Year

Prior Year Upward and Downward 

Adjustments cannot be reported in the TAS 

first year. Fail

USSGL 

ACCOUNT 

NUMBER IS FIRST YEAR

=498100 =Y
=498200 =Y

42 USSGL 490800 TAS limitation

USSGL 490800 is restricted to three TAS: 

88X0300, 20X0550 and 10X4518. Fail

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

=490800 <> 010 X4518000

=490800 <> 020 X0550000

=490800 <> 088 X0300000

43 USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0550 Fail

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

<>020 <>X

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

=412200 =A

=412200 =C

=412200 =M

=412200 =R

=413600 =A

=413600 =C

=413600 =M

=413600 =R

=414900 =A

=414900 =C

=414900 =M

=414900 =R

=415700 =A

=415700 =C

=415700 =M

=415700 =R

=415800 =A

=415800 =C

=415800 =M

=415800 =R
=427300 =A

=427300 =C

=427300 =M

=427300 =R

=438400 =C

=438400 =R

=439400 =A

=439400 =C

=439400 =M

=439400 =R

=439700 =A

=439700 =C

=439700 =M

=439700 =R

=439800 =A

=439800 =C

=439800 =M

=439800 =R

44E USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with 

Authority Duration Code X (No Year TAS).

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

Pass 414900

01320122022 

0516000

Pass 414900

01320122022 

8233000

Pass 415800

07020132015 

0715000

Pass 415800

07020142016 

0715000

Pass 439800

07020132015 

0715000

Pass 439800

07020142016 

0715000

45 TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the 

Department of Health and Human Services 

and the Social Security Administration. Fail

AGENCY 

IDENTIFIER

USSGL 

ACCOUNT 

NUMBER

<>028 =432000
<>075 =432000

46 TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E 

(Non-Federal exceptions) is restricted to 

specific TAS Fail

FEDERAL 

NONFEDERAL 

INDICATOR Fund Family

=E <>0110109

=E <>0110210

=E <>0120600

=E <>0121103

=E <>0121104

=E <>0121105

=E <>0121106

=E <>0121115

=E <>0121400

=E <>0121500

=E <>0121600

=E <>0121801

=E <>0122500

=E <>0123700

=E <>0124050

=E <>0124605

=E <>0124609

=E <>0125161

=E <>0125410

=E <>0128028

=E <>0130300

=E <>0131006

=E <>0131440

=E <>0131450

=E <>0134295

=E <>0140680

=E <>0140803

=E <>0140804

=E <>0141039

=E <>0141125

=E <>0141610
=E <>0141611

=E <>0141612

=E <>0144523

=E <>0144529

=E <>0145015

=E <>0145017

=E <>0145020

=E <>0148069

=E <>0150200

=E <>0151060

=E <>0151100

=E <>0151300

=E <>0171804

=E <>0171810

=E <>0201008

=E <>0204444

=E <>0204502

=E <>0212032

=E <>0254468

=E <>0514596

=E <>0573010

=E <>0573020

=E <>0573400

=E <>0573600

=E <>0608118

=E <>0694089

=E <>0698083

=E <>0700500

=E <>0700509

=E <>0700530

=E <>0700531

=E <>0700542

=E <>0700610

=E <>0705687

=E <>0705694
=E <>0800109

=E <>0800110

=E <>0800111

=E <>0800114

=E <>0800115

=E <>0800122

=E <>0804546

=E <>0884578

=E <>0930100

=E <>0978337

=E <>3391400

=E <>3491712

=E <>4554110

=E <>5124331

46E TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E 

(Non-Federal exceptions) is restricted to 

specific TAS

ENDING PERIOD 

OF 

AVAILABILITY

FEDERAL 

NONFEDERAL 

INDICATOR

Fail 2009 E

Fail 2009 E

Fail 2009 E

Fail 2009 E

Fail 2010 E

Fail 2010 E

Fail 2010 E

Fail 2010 E

Fail 2011 E

Fail 2011 E

Fail 2011 E

Fail 2011 E

Fail 2012 E

Fail 2012 E

Fail 2012 E

Fail 2012 E

Fail 2013 E

Fail 2013 E
Fail 2013 E

Fail 2013 E

47

Borrowing Authority from Treasury and 

Borrowing Source Validation

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). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=F =N

=P =I

=P =D

=P =M

47E

Borrowing Authority from Treasury and 

Borrowing Source Validation

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).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

Pass P I

Pass P D

Pass P I

Pass P I

Pass P D

Pass P D

Pass P M

Pass P M

Pass P M

48

Borrowing Authority from the Public and 

Borrowing Source Validation

If the Borrowing Authority from the Public 

Indicator is other than null, then the USSGL 

Borrowing Source must be P (public). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=F =I

=F =D

=F =M

=P =N

=T =I

=T =D

=T =M
48E

Borrowing Authority from the Public and 

Borrowing Source Validation

If the Borrowing Authority from the Public 

Indicator is other than null, then the USSGL 

Borrowing Source must be P (public).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

Pass F I

Pass F I

Pass F I

Pass F D

Pass F D

Pass F D

Pass F M

Pass F M

Pass F M

Pass T I

Pass T I

Pass T I

Pass T D

Pass T D

Pass T M

Pass T M

Pass T M

Pass T D

49

USSGL Accounts and Borrowing Authority 

Indicator

USSGLs 404200, 404400, 414000, 414100, 

414300, 414400, 414500, 414800, 414900 are 

limited to TAS with Borrowing from the 

Treasury or Borrowing from the Public. Fail

USSGL 

ACCOUNT 

NUMBER

BORROWING 

AUTHORITY 

FROM 

TREASURY

=404200 =N

=404400 =N

=414000 =N

=414100 =N

=414300 =N

=414400 =N

=414500 =N

=414800 =N

=414900 =N
50

USSGL Accounts and Contract Authority 

Indicator

USSGLs 403200, 403400, 413000, 413100, 

413200, 413300, 413400, 413500, 413600, 

413800, 413900 are limited to TAS with 

Contract Authority. Fail

USSGL 

ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403200 =N

=403400 =N

=413000 =N

=413100 =N

=413200 =N

=413300 =N

=413400 =N

=413500 =N

=413600 =N

=413800 =N

=413900 =N

51

Backdated Transaction and Prior Year 

Adjustment

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. Fail

PRIOR YEAR 

ADJUSTMENT 

CODE

Backdated 

Transaction

=B =N

52

Is First Year and Beginning Balance 

Validation

If the TAS is in the First Year of Authority then 

the Beginning/Ending Attribute must be E. Fail

Begin End 

Indicator IS FIRST YEAR

=B =Y

53 USSGLs limited to ESF and Sinking Fund 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. Fail

USSGL 

ACCOUNT 

NUMBER

=120500

=120900

=134400

=138400

=167000

=167100
=167200

=167900

=219200

=219300

=463500

=633800

=718100

=719100

=728100

=729100

53E USSGLs limited to ESF and Sinking Fund 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.

CONCATENATE

D TAS

Pass 020 X0575000

Pass 020 X4444000

55

USSGL 259000 and 633000 with "G" Federal 

Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for 259000 

and 633300 is limited to certain TAS'. Pass

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

=089 =4045

=089 =4045

56

USSGL 199000 and Federal Non Federal 

Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non 

Federal Indicator "G' limited to certain 

agencies. Pass

AGENCY 

IDENTIFIER

USSGL 

ACCOUNT 

NUMBER

=018 =199000

57

USSGL 750000 with Federal Non Federal 

Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non 

Federal Indicator "G' limited to certain 

agencies. Pass

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

=020 =X

=455 =X

61

USSGL Accounts with Federal Non Federal 

Indicator "Z" domain value are limited to Fund 

Type "Deposit" (DF).

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) Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=134200 =Z
=161000 =Z

=161100 =Z

=161200 =Z

=161300 =Z

=531100 =Z

=711100 =Z

=721100 =Z

64

USSGL 438400 with Reduction Type "SEQ", 

Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", 

Fund Type "EG", and Authority Type Code "P" 

is limited to certain TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=438400 =P

=438400 =P

65

Limited Use of USSGL 4119 with Prior Year 

Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired 

TAS is limited to certain TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE

=411900 =X

65E

Limited Use of USSGL 4119 with Prior Year 

Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired 

TAS is limited to certain TAS'.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE

Pass 411900 X

66

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'. Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=T =N

66E

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'.

BORROWING 

SOURCE

CONCATENATE

D TAS

Pass T 012 X5531000

67

Limited use of 414600 with Authority Type 

Code "B"

The use of USSGL 414600 with Authority Type 

Code "B" is limited to specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=414600 =B
67E

Limited use of 414600 with Authority Type 

Code "B"

The use of USSGL 414600 with Authority Type 

Code "B" is limited to specific TAS.

CONCATENATE

D TAS

Pass 016 X8144000

Pass 089 X4404000

Pass 089 X4455000

Pass 089 X4576000

Pass 089 X4579000

68

Limited Use of 404700 with Authority Type 

Code "B", BEA of "M", Fund Type "ER/EP" 

and Finance Account Indicator "D"

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. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=404700 =B

=404700 =B

68E

Limited Use of 404700 with Authority Type 

Code "B", BEA of "M", Fund Type "ER/EP" 

and Finance Account Indicator "D"

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.

CONCATENATE

D TAS

Pass 089 X4455000

Pass 089 X4576000

Pass 089 X4579000

69

Limited use of 411900 with Fund Types "ET" 

and "ES"

The use of USSGL 411900 with GTAS Fund 

Type Code "ET" or "ES" is limited to specific 

Treasury Account Symbols. Fail

USSGL 

ACCOUNT 

NUMBER FUND TYPE

=411900 =ET

=411900 =ES

69E

Limited use of 411900 with Fund Types "ET" 

and "ES"

The use of USSGL 411900 with GTAS Fund 

Type Code "ET" or "ES" is limited to specific 

Treasury Account Symbols.

CONCATENATE

D TAS

Pass 012 X5205000

Pass 014 X5132000

Pass 014 X5241000

Pass 014 X5474000

Pass 015 X8526000

Pass 015 X8585000

Pass 015 X8594000
Pass 015 X8595000

Pass 015 X8596000

Pass 015 X8600000

Pass 015 X8602000

Pass 015 X8604000

Pass 015 X8608000

Pass 089 X5068000

Pass 089 X5369000

Pass 487 X5415000

70

Limited Use of USSGL 415100 with Authority 

Type Code "P"

The use of USSGL 415100 with Authority Type 

Code "P" is limited to specific Treasury 

Account Symbols. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

=415100 =P

70E

Limited Use of USSGL 415100 with Authority 

Type Code "P"

The use of USSGL 415100 with Authority Type 

Code "P" is limited to specific Treasury 

Account Symbols.

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass M 091 X5557000

Pass M 014 X5656000

DRAFT I
Combination

CONCATENATE

D TAS

031 X0300000

031 X0200000

431 X0500000

08620102010 

0336000

012 X5531000

031 X0300000

031 X0200000

431 X0500000

08620102010 

0336000

012 X5531000

016 X8042000

01220102010 

1143000

016 0327000

Fiscal Year 2015 Reporting

Section I
AVAILABILITY 

TIME 

INDICATOR

A

S

(BLANK)

(BLANK)

A

S

TAS STATUS

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E

E
E

E

E

E

E

E

E

E

E

E

E

E

E

E

CONCATENATE

D TAS

015 X8526000

015 X8585000

015 X8594000

015 X8595000

015 X8596000

015 X8600000

015 X8602000

015 X8604000

015 X8608000

070 X8530000

070 X8598000

031 X0300000

031 X0200000

431 X0500000

08620102010 

0336000

01620102010 

0327000
01620102011 

0327000

01220102010 

1143000

01220102011 

1143000

031 X0200000

431 X0500000

08620102010 

0336000

031 X0300000

01620102010 

0327000

01220102010 

1143000

096 X3122000

096 X3123000

089 X4045000

096 X3122000

089 X4045000

096 X3123000

TAS STATUS

U

U

U

U

U

U

U

U

BORROWING 

SOURCE

F

T
P

F

T

F

T

P

F

T

P

P

(BLANK)

F

P

T

(BLANK)

(BLANK)

(BLANK)

(BLANK)

F

P

T

F

P

T

F

P

T

F

P

T

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)
F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

F

T

P
F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

F

T

P

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

(BLANK)

SGL 

ANTICIPATED

=Y
FINANCING 

ACCOUNT 

CODE

=D

=N

=G

=N

=D

=N

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G
=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

=D

=G

FINANCING 

ACCOUNT 

CODE

D

G

D

G

D

G

D
G

D

G

D

G

D

G

D

G

D

G

D

G

D

G

D

G

PROGRAM 

REPORT 

CATEGORY 

NUMBER
##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)

##

##

(BLANK)

(BLANK)
APPORTIONME

NT CATEGORY 

B PROGRAM

####

(BLANK)

####

(BLANK)

####

(BLANK)

####

(BLANK)

####

(BLANK)

####

(BLANK)

####

(BLANK)
PRIOR YEAR 

ADJUSTMENT 

CODE IS FIRST YEAR

=B =Y

=P =Y

=X =Y

=(BLANK) =Y

=X =N

=B =Y

=P =Y

=X =Y

=(BLANK) =Y

CONCATENATE

D TAS

57920102019 

8299000
TRADING 

PARTNER 

AGENCY 

IDENTIFIER

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

###

(BLANK)

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

=####

=####

=####

=####

=####
=(BLANK)

=(BLANK)

=####

=####

=####

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE FR ENTITY

(BLANK) 6900

(BLANK) 6900

(BLANK) 9512

(BLANK) 9512

(BLANK) 6100

(BLANK) 6100

(BLANK) 0500

(BLANK) 0500

(BLANK) 5901

(BLANK) 5901

(BLANK) 2500

(BLANK) 2500

(BLANK) 5903

(BLANK) 5903

(BLANK) 5000

(BLANK) 5000

(BLANK) 0902

(BLANK) 0902

(BLANK) 9558

(BLANK) 9558

(BLANK) 4700

(BLANK) 4700

(BLANK) 9518

(BLANK) 9518

(BLANK) 0915

(BLANK) 0915

(BLANK) 9568
(BLANK) 9568

(BLANK) 4814

(BLANK) 4814

(BLANK) 4823

(BLANK) 4823

(BLANK) 9511

(BLANK) 9511

(BLANK) 9530

(BLANK) 9530

(BLANK) 9524

(BLANK) 9524

(BLANK) 0904

(BLANK) 0904

(BLANK) 4838

(BLANK) 4838

(BLANK) 9506

(BLANK) 9506

(BLANK) 3301

(BLANK) 3301

(BLANK) 9560

(BLANK) 9560

(BLANK) 9508

(BLANK) 9508

(BLANK) 9569

(BLANK) 9569

(BLANK) 9500

(BLANK) 9500

(BLANK) 9540

(BLANK) 9540

(BLANK) 4814

(BLANK) 4814

(BLANK) 4830

(BLANK) 4830

(BLANK) 4829

(BLANK) 4829
(BLANK) 4811

(BLANK) 4811

(BLANK) 9516

(BLANK) 9516

(BLANK) 9565

(BLANK) 9535

(BLANK) 3600

(BLANK) 3600

(BLANK) 7500

(BLANK) 7500

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)

#### (BLANK)

(BLANK) (BLANK)
DOLLAR 

AMOUNT

<>0

TAS STATUS 

TRANSITIONING 

CODE

=K

Begin End 

Indicator

TAS STATUS 

TRANSITIONING 

CODE

=E =K
MAIN ACCOUNT 

CODE

USSGL 

ACCOUNT 

NUMBER

<>0550 =412200



Fund Family

0573010

0573020

0573400

0573600

0573010

0573020

0573400

0573600

0573010

0573020

0573400

0573600

0573010

0573020

0573400

0573600

0573010

0573020
0573400

0573600

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

M

M

D

I

I

D

M

I

D
BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

M

I

D

M

I

D

M

I

D

M

I

D

M

D

M

I

D

I

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=N

=N

=N

=N

=N

=N

=N

=N

=N

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=259000 =G

=633000 =G

FEDERAL 

NONFEDERAL 

INDICATOR

=G

MAIN ACCOUNT 

CODE

FEDERAL 

NONFEDERAL 

INDICATOR

=5080 =G

=4110 =G

FUND TYPE

<>DF
<>DF

<>DF

<>DF

<>DF

<>DF

<>DF

<>DF

FUND TYPE

CONCATENATE

D TAS

Reducti

on Type

=EG

<> 01220132013 

1143000 =SEQ

=EG

<> 01220142014 

1143000 =SEQ

TAS STATUS

=E

TAS STATUS Fund Family

E 0160327

BORROWING 

AUTHORITY 

FROM 

TREASURY

N
BEA CATEGORY 

INDICATOR FUND TYPE

FINANC

ING 

ACCOU

NT 

CODE

=M =EP =D

=M =ER =D
03/23/2015 

10:07:19 AM