Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

8E Begin End Indicator

Begin End Indicator is required for the applicable USSGL accounts.

Begin End 

Indicator

BUDGETARY 

PROPRIETARY

12E Authority Type Code

Authority Type Code is required for applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

CONCATENATE

D TAS

Pass 412600 B 031 X0300000Pass 412600 B 031 X0200000Pass 412600 B 431 X0500000Pass 412600 B

08620102010 

0336000

Pass 412600 B 012 X5531000Pass 412800 B 031 X0300000Pass 412800 B 031 X0200000Pass 412800 B 431 X0500000Pass 412800 B

08620102010 

0336000

Pass 412800 B 012 X5531000Pass 412800 B 016 X8042000Pass 412900 B

01220102010 

1143000

Pass 412900 B 016 0327000

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) DPass (BLANK) GFail BAL DFail BAL GFail NEW DFail NEW G

15E Availability Time Indicator

Availability Time Indicator is required for the applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

AVAILABILITY 

TIME INDICATOR

Fail 462000 B A

Fail 462000 B SFail 462000 E (BLANK)Pass 462000 B (BLANK)Pass 462000 E APass 462000 E S

U.S. Government Standard General Ledger

Data Validations - Detail

Bulletin No. 2015-04 Draft VII-10 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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 411100 X EFail 411200 X EFail 411300 X EFail 411400 X EFail 411500 X EFail 411600 X EFail 411700 X EFail 411800 X EFail 412100 X EFail 412300 X EFail 412400 X EFail 412500 X EFail 413100 X EFail 413200 X EFail 413600 X EFail 414100 X EFail 415000 X EFail 415700 X EFail 415800 X EFail 416800 X EFail 417000 X EFail 417500 X EFail 419000 X EFail 421200 X EFail 429000 X EFail 438200 X EFail 438700 X EFail 438800 X EFail 439100 X EFail 439200 X EFail 439400 X EFail 439500 X EFail 439700 X EFail 439800 X EFail 439900 X EFail 445000 X EFail 462000 X E

Bulletin No. 2015-04 Draft VII-11 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 490800 X E

21E GTAS Fund Type

Specific USSGL accounts are valid for each GTAS Fund Type.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

CONCATENATE

D TAS

Fail 411400 ET 015 X8526000Fail 411400 ET 015 X8585000Fail 411400 ET 015 X8594000Fail 411400 ET 015 X8595000Fail 411400 ET 015 X8596000Fail 411400 ET 015 X8600000Fail 411400 ET 015 X8602000Fail 411400 ET 015 X8604000Fail 411400 ET 015 X8608000Fail 411400 ET 070 X8530000Fail 411400 ET 070 X8598000Pass 412600 EG 031 X0300000Pass 412600 EG 031 X0200000Pass 412600 EG 431 X0500000Pass 412600 EG

08620102010 

0336000

Pass 412700 EG

01620102010 

0327000

Pass 412700 EG

01620102011 

0327000

Pass 412700 EG

01220102010 

1143000

Pass 412700 EG

01220102011 

1143000

Pass 412800 EG 031 X0200000Pass 412800 EG 431 X0500000Pass 412800 EG

08620102010 

0336000

Pass 412800 EG 031 X0300000Pass 412900 EG

01620102010 

0327000

Pass 412900 EG

01220102010 

1143000

Pass 417100 EG 096 X3122000Pass 417100 EG 096 X3123000Pass 417200 EP 089 X4045000Pass 417300 EG 096 X3122000

Bulletin No. 2015-04 Draft VII-12 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass 417300 EP 089 X4045000Pass 417300 EG 096 X3123000

22E TAS Status

The USSGL accounts must be valid for the TAS Status.

USSGL 

ACCOUNT 

NUMBER FUND TYPE TAS STATUS

Fail 435000 EG UFail 435000 ER UFail 435000 EP UFail 435000 TR UFail 435000 EC UFail 435000 EM UPass 435000 ES UPass 435000 ET U

23E Borrowing Source Code

Borrowing Source Code is required for applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BORROWING 

SOURCE

Fail 438200 D FFail 438200 D TFail 438200 D PFail 438200 P FFail 438200 P TFail 438200 S FFail 438200 S TFail 438200 S PFail 438200 C FFail 438200 C TFail 438200 C PFail 438200 P PFail 438200 B (BLANK)Pass 438200 B FPass 438200 B PPass 438200 B TPass 438200 D (BLANK)Pass 438200 P (BLANK)Pass 438200 S (BLANK)Pass 438200 C (BLANK)Fail 438400 C FFail 438400 C PFail 438400 C TFail 438400 D F

Bulletin No. 2015-04 Draft VII-13 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 438400 D PFail 438400 D TFail 438400 P FFail 438400 P PFail 438400 P TFail 438400 S FFail 438400 S PFail 438400 S TPass 438400 P (BLANK)Pass 438400 S (BLANK)Pass 438400 C (BLANK)Pass 438400 D (BLANK)Fail 439200 B (BLANK)Fail 439200 C FFail 439200 C TFail 439200 C PFail 439200 D FFail 439200 D TFail 439200 D PFail 439200 E FFail 439200 E TFail 439200 E PFail 439200 F FFail 439200 F TFail 439200 F PFail 439200 P FFail 439200 P TFail 439200 P PFail 439200 R FFail 439200 R TFail 439200 R PFail 439200 S FFail 439200 S TFail 439200 S PPass 439200 B FPass 439200 B TPass 439200 B PPass 439200 C (BLANK)Pass 439200 D (BLANK)Pass 439200 E (BLANK)

Bulletin No. 2015-04 Draft VII-14 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass 439200 F (BLANK)Pass 439200 P (BLANK)Pass 439200 R (BLANK)Pass 439200 S (BLANK)Fail 439300 B (BLANK)Fail 439300 C FFail 439300 C TFail 439300 C PFail 439300 D FFail 439300 D TFail 439300 D PFail 439300 E FFail 439300 E TFail 439300 E PFail 439300 F FFail 439300 F TFail 439300 F PFail 439300 P FFail 439300 P TFail 439300 P PFail 439300 R FFail 439300 R TFail 439300 R PFail 439300 S FFail 439300 S TFail 439300 S PPass 439300 B FPass 439300 B TPass 439300 B PPass 439300 C (BLANK)Pass 439300 D (BLANK)Pass 439300 E (BLANK)Pass 439300 F (BLANK)Pass 439300 P (BLANK)Pass 439300 R (BLANK)Pass 439300 S (BLANK)

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)

Bulletin No. 2015-04 Draft VII-15 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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

SGL 

ANTICIPATED

=12 <>0 =Y

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

=(BLANK) =A =D

=(BLANK) =A =N=(BLANK) =A =G

=(BLANK) =B =N=(BLANK) =P =D=(BLANK) =P =N=(BLANK) =P =G=1992 =B =D=1992 =B =G=1993 =B =D=1993 =B =G=1994 =B =D=1994 =B =G=1995 =B =D=1995 =B =G=1996 =B =D=1996 =B =G=1997 =B =D=1997 =B =G=1998 =B =D=1998 =B =G=1999 =B =D=1999 =B =G=2000 =B =D=2000 =B =G=2001 =B =D=2001 =B =G=2002 =B =D=2002 =B =G=2003 =B =D=2003 =B =G=2004 =B =D

Bulletin No. 2015-04 Draft VII-16 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=2004 =B =G=2005 =B =D=2005 =B =G=2006 =B =D=2006 =B =G=2007 =B =D=2007 =B =G=2008 =B =D=2008 =B =G=2009 =B =D=2009 =B =G=2010 =B =D=2010 =B =G=2011 =B =D=2011 =B =G=2012 =B =D=2012 =B =G=2013 =B =D=2013 =B =G=2014 =B =D=2014 =B =G=2015 =B =D=2015 =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

CONCATENATE

D TAS

FINANCING 

ACCOUNT CODE

Pass (BLANK) 086 X4240000 DPass (BLANK) 086 X4240000 GPass (BLANK) 091 X4251000 DPass (BLANK) 091 X4251000 GPass (BLANK) 091 X4252000 DPass (BLANK) 091 X4252000 GPass (BLANK) 091 X4253000 DPass (BLANK) 091 X4253000 GPass (BLANK) 091 X4255000 DPass (BLANK) 091 X4255000 GPass (BLANK) 091 X4290000 DPass (BLANK) 091 X4290000 G

Bulletin No. 2015-04 Draft VII-17 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass (BLANK) 091 X4449000 DPass (BLANK) 091 X4449000 GPass (BLANK) 091 X4453000 DPass (BLANK) 091 X4453000 GPass (BLANK) 091 X4459000 DPass (BLANK) 091 X4459000 GPass (BLANK) 091 X4300000 DPass (BLANK) 091 X4300000 GPass 2016 012 X4158000 DPass 2016 012 X4158000 GPass 2016 086 X4587000 DPass 2016 086 X4587000 G

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

APPORTIONMEN

T 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

APPORTIONMEN

T CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

Fail 406000 B ##Fail 406000 A ##

Pass 406000 A (BLANK)

Pass 406000 B (BLANK)Fail 407000 A ##

Fail 407000 B ##Pass 407000 A (BLANK)

Pass 407000 B (BLANK)Fail 421000 A ##

Bulletin No. 2015-04 Draft VII-18 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 421000 B ##Pass 421000 A (BLANK)

Pass 421000 B (BLANK)Fail 421500 A ##

Fail 421500 B ##Pass 421500 A (BLANK)

Pass 421500 B (BLANK)Fail 431000 A ##

Fail 431000 B ##Pass 431000 A (BLANK)

Pass 431000 B (BLANK)Fail 463000 A ##

Fail 463000 B ##Pass 463000 A (BLANK)

Pass 463000 B (BLANK)Fail 465000 A ##

Fail 465000 B ##Pass 465000 A (BLANK)

Pass 465000 B (BLANK)

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

APPORTIONMEN

T CATEGORY 

CODE

APPORTIONMEN

T 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

APPORTIONMEN

T CATEGORY 

CODE

APPORTIONMEN

T CATEGORY B 

PROGRAM

Fail 406000 B ####Pass 406000 B (BLANK)Fail 407000 B ####Pass 407000 B (BLANK)Fail 421000 B ####Pass 421000 B (BLANK)Fail 421500 B ####Pass 421500 B (BLANK)Fail 431000 B ####Pass 431000 B (BLANK)

Bulletin No. 2015-04 Draft VII-19 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 463000 B ####Pass 463000 B (BLANK)Fail 465000 B ####Pass 465000 B (BLANK)

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 (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS. Fail

AVAILABILITY 

TYPE CODE

YEAR OF 

BUDGET 

AUTHORITY 

CODE

PRIOR YEAR 

ADJUSTMENT 

CODE 

<>X =BAL =B 

<>X =BAL =P <>X =BAL =X <>X =BAL =(BLANK) <>X =NEW =X 

=X =BAL =B 

=X =BAL =P =X =BAL =X =X =BAL =(BLANK) 

Bulletin No. 2015-04 Draft VII-20 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

32E

Is First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS.

YEAR OF 

BUDGET 

AUTHORITY 

CODE IS FIRST YEAR

CONCATENATE

D TAS

Pass NEW N

57920102019 

8299000

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

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

Fail 421200 F ###Pass 421200 F (BLANK)Fail 422100 F ###Pass 422100 F (BLANK)Fail 422200 F ###Pass 422200 F (BLANK)Fail 423100 F ###Pass 423100 F (BLANK)Fail 425100 F ###Pass 425100 F (BLANK)Fail 425200 F ###Pass 425200 F (BLANK)Fail 425300 F ###Pass 425300 F (BLANK)Fail 487200 F ###Pass 487200 F (BLANK)

Bulletin No. 2015-04 Draft VII-21 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 497200 F ###Pass 497200 F (BLANK)

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 phased-in beginning in FY 2015. Fail

BEGINNING 

PERIOD OF 

AVAILABILITY

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT CODE

<>2015 =E =####<>2015 =N =####<>2015 =Z =####<>2015 =(BLANK) =####=2015 =E =####=2015 =F =(BLANK)=2015 =G =(BLANK)=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 phased-in beginning in FY 2015.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT CODE 

Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) 

Bulletin No. 2015-04 Draft VII-22 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) 

Bulletin No. 2015-04 Draft VII-23 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Pass (BLANK) F (BLANK) Pass (BLANK) G (BLANK) Fail 421200 F #### Pass 421200 F (BLANK) Fail 422100 F #### Pass 422100 F (BLANK) Fail 422200 F #### Pass 422200 F (BLANK) Fail 423100 F #### Pass 423100 F (BLANK) Fail 425100 F #### Pass 425100 F (BLANK) Fail 425200 F #### Pass 425200 F (BLANK) Fail 425300 F #### Pass 425300 F (BLANK) Fail 487200 F #### Pass 487200 F (BLANK) Fail 497200 F #### Pass 497200 F (BLANK) 

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

Bulletin No. 2015-04 Draft VII-24 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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

DOLLAR 

AMOUNT

=12 =109000 <>0

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

TAS STATUS 

TRANSITIONING 

CODE

=435000 =D =K

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

Begin End 

Indicator

=101000 <>0 =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

=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

Bulletin No. 2015-04 Draft VII-25 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

<>020 <>X <>0550 

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

Bulletin No. 2015-04 Draft VII-26 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=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

Bulletin No. 2015-04 Draft VII-27 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=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

Bulletin No. 2015-04 Draft VII-28 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=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 Fund Family

Fail 2009 E 0573010Fail 2009 E 0573020Fail 2009 E 0573400Fail 2009 E 0573600Fail 2010 E 0573010Fail 2010 E 0573020Fail 2010 E 0573400Fail 2010 E 0573600Fail 2011 E 0573010Fail 2011 E 0573020Fail 2011 E 0573400

Bulletin No. 2015-04 Draft VII-29 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 2011 E 0573600Fail 2012 E 0573010Fail 2012 E 0573020Fail 2012 E 0573400Fail 2012 E 0573600Fail 2013 E 0573010Fail 2013 E 0573020Fail 2013 E 0573400Fail 2013 E 0573600

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

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass P I MPass P D MPass P I DPass P I IPass P D IPass P D DPass P M MPass P M IPass P M D

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

Bulletin No. 2015-04 Draft VII-30 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=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

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass F I MPass F I IPass F I DPass F D MPass F D IPass F D DPass F M MPass F M IPass F M DPass T I MPass T I IPass T I DPass T D MPass T D DPass T M MPass T M IPass T M DPass T D I

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

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=404200 =N =N=404400 =N =N=414000 =N =N=414100 =N =N=414300 =N =N=414400 =N =N=414500 =N =N=414800 =N =N=414900 =N =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

Bulletin No. 2015-04 Draft VII-31 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=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 TAS 20X4444

USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 463500, 633800, 718100, 728100, 719100, and 729100 is limited to TAS 20X4444. Fail

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

<>020 <>X <>4444 

<>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 <>020 <>X <>4444 

Bulletin No. 2015-04 Draft VII-32 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

<>020 <>X <>4444 

<>020 <>X <>4444 

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

USSGL 

ACCOUNT 

NUMBER

=089 =4045 =259000 =089 =4045 =633000 

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

FEDERAL 

NONFEDERAL 

INDICATOR

=018 =199000 =G

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

MAIN ACCOUNT 

CODE

=020 =X =5080 

=455 =X =4110 

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 FUND TYPE

=134200 =Z <>DF=161000 =Z <>DF=161100 =Z <>DF=161200 =Z <>DF=161300 =Z <>DF=531100 =Z <>DF=711100 =Z <>DF=721100 =Z <>DF

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 FUND TYPE

=438400 =P =EG=438400 =P =EG

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 TAS STATUS

=411900 =X =E

Bulletin No. 2015-04 Draft VII-33 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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 TAS STATUS 

Pass 411900 X E 

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

BORROWING 

AUTHORITY 

FROM 

TREASURY

Pass T 012 X5531000 N

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 X8144000Pass 089 X4404000Pass 089 X4455000Pass 089 X4576000Pass 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

BEA CATEGORY 

INDICATOR 

=404700 =B =M =404700 =B =M 

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 X4455000Pass 089 X4576000Pass 089 X4579000

Bulletin No. 2015-04 Draft VII-34 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

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 014 X5241000Pass 014 X5485000Pass 015 X8526000Pass 015 X8585000Pass 015 X8594000Pass 015 X8595000Pass 015 X8596000Pass 015 X8600000Pass 015 X8602000Pass 015 X8604000Pass 015 X8608000

DRAFT I

Bulletin No. 2015-04 Draft VII-35