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 411100 X EFail 411200 X EFail 411300 X EFail 412400 X EFail 412500 X EFail 413100 X EFail 413120 X EFail 413200 X EFail 413600 X EFail 414100 X EFail 414120 X EFail 415000 X EFail 415700 X E

25 439100 and Appropriation Flag Validation

Some USSGLs 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

APPROPRIATION 

FLAG

=413100 =(BLANK)=414100 =(BLANK)=414300 =(BLANK)=439100 =(BLANK)

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=2018 =B =G=2019 =B =D=2019 =B =G=2020 =B =D=2020 =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 (BLANK) 086 X4240000 DPass (BLANK) 086 X4240000 GPass 1001 071 X4074000 DPass 1001 071 X4074000 GPass 1001 071 X4075000 DPass 1001 071 X4075000 GPass 2021 012 X4158000 DPass 2021 012 X4158000 GPass 2021 086 X4587000 D

Data Validations - Detail

U.S. Standard General Ledger

Bulletin No. 2019-10 DRAFT VII VDR - 1 
Part 2

SUPPLEMENT

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

Pass 2021 086 X4587000 G

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 =109000 <>0=12 =139000 <>0=12 =209010 <>0=12 =299100 <>0=12 =299200 <>0=12 =309000 <>0=12 =309010 <>0=12 =403200 <>0

=12 =404200 <>0=12 =424000 <>0=12 =439500 <>0=12 =439501 <>0=12 =573500 <>0=12 =573600 <>0

49

USSGL Accounts and Borrowing Authority Indicator

Some 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=414120 =N =N=414300 =N =N=414400 =N =N=414500 =N =N=414800 =N =N=414900 =N =N

50

USSGL Accounts and Contract Authority Indicator

Some 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=413120 =N=413200 =N=413300 =N=413400 =N=413500 =N=413600 =N

Bulletin No. 2019-10 DRAFT VII VDR - 2