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 414120 X E

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

=411910 =Y

50

USSGL Accounts and Contract Authority Indicator

Some USSGL accounts are limited to TAS with Contract Authority. Fail

USSGL ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=413415 =N=439504 =N

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

CONCATENATED 

TAS

Pass M

02020152016 

5445000

Pass M

02020162017 

5445000

Pass M

02020172018 

5445000

Pass M

02020182019 

5445000

90E

Disaster Emergency Fund Code Domain Value Restrictions

The use of DEF Code domain values other than "Q" is limited to specific fund families.

DISASTER 

EMERGENCY FUND 

CODE Fund Family

Pass J 0141125Pass L 0750343Pass N 0171810Pass N 0190209Pass N 0700540Pass N 0970361Pass N 0970390Pass N 0970819

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 438200 455 X4110000

112 Main Account 3611 USSGL Restrictions

TAS with Main Account 3611 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3611 =131900<>3611 <>131900<>3611 =590900<>3611 <>590900=3611 =131900=3611 =590900

113 Main Account 3612 USSGL Restrictions

TAS with Main Account 3612 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2021-07 DRAFT VII VDR - 1 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3612 =131900<>3612 <>131900<>3612 =590900<>3612 <>590900=3612 =131900=3612 =590900

114

Prohibited Use of USSGL Account 411910 on No-Year TAS

"No-Year" TAS (Authority Duration Code "X") are not permitted to report USSGL account 411910. Fail

USSGL ACCOUNT 

NUMBER

AUTHORITY 

DURATION CODE

=411910 =X

115

USSGL Accounts Restricted to U.S. Army Corps of Engineers TAS

Some USSGL accounts are restricted to specific TAS for the U.S. Army Corps of Engineers Fail

USSGL ACCOUNT 

NUMBER

=411912=412050=421512=425512=439412=439432

115E

USSGL Accounts Restricted to U.S. Army Corps of Engineers TAS

Some USSGL accounts are restricted to specific TAS for the U.S. Army Corps of Engineers

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS

Pass 411912 096 X3121000Pass 411912 096 X3122000Pass 411912 096 X3123000Pass 412050 096 X3121000Pass 412050 096 X3122000Pass 412050 096 X3123000Pass 421512 096 X3121000Pass 421512 096 X3122000Pass 421512 096 X3123000Pass 425512 096 X3121000Pass 425512 096 X3122000Pass 425512 096 X3123000Pass 439412 096 X8861000Pass 439412 096 X8863000Pass 439432 096 X8861000Pass 439432 096 X8863000

116

USSGL accounts Restricted to Department of Transportation

Some USSGL accounts are for Department of Transportation use only. Fail

USSGL ACCOUNT 

NUMBER

=413415=439504

116E

USSGL accounts Restricted to Department of Transportation

Some USSGL accounts are for Department of Transportation use only.

AGENCY 

IDENTIFIER

Pass 069

117

USSGL accounts Restricted to U.S. Department of Agriculture

Some USSGL accounts are restricted to specific TAS for the U.S. Department of Agriculture. Fail

USSGL ACCOUNT 

NUMBER

=417400

Bulletin No. 2021-07 DRAFT VII VDR - 2 
Part 2

SUPPLEMENT 

DRAFT 

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

117E

USSGL accounts Restricted to U.S. Department of Agriculture

Some USSGL accounts are restricted to specific TAS for the U.S. Department of Agriculture. Fund Family

Pass 0120115Pass 0120123Pass 0120215Pass 0120403Pass 0120502Pass 0120600Pass 0121000Pass 0121003Pass 0121004Pass 0121072Pass 0121400Pass 0121500Pass 0121502Pass 0121600Pass 0121701Pass 0121801Pass 0121900Pass 0121908Pass 0121955Pass 0122073Pass 0122500Pass 0122501Pass 0122707Pass 0122900Pass 0123106Pass 0123304Pass 0123507Pass 0123508Pass 0123674Pass 0123700Pass 0124085Pass 0124336Pass 0125635Pass 0125636

Bulletin No. 2021-07 DRAFT VII VDR - 3