ID

Simple or

Special Name Type Description Error Message 

1 SIMPLE

USSGL ACCOUNT NUMBER Bulk File

A six-digit number used to identify a specific USSGL account.

The USSGL account is invalid. Check Supplement for a valid list of USSGL ac

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal.

The dollar amount field is invalid. The dup to 21 numerical characters with no dtwo places are assumed decimal. 

3 SIMPLE VALID TAS Bulk File Special

The Treasury Account Symbol provided on the bulk file must be valid.

The Treasury Account Symbol provided invalid. Refer to the FAST Book II. 

4 SIMPLE

Trading Partner Agency Identifier and Main Account Bulk File Special

The Trading Partner Agency Identifier and Trading Partner Main Account must be a valid TAS.

The Trading Partner Agency Identifier aMain Account is not a valid TAS. Refer 

5 SIMPLE

Program Report Category Code Bulk File Special

The Program Report Category Code (number) provided in the bulk file must be a valid number for the TAS.

g p g y ( 

the bulk file must be a valid number for missing Program Report Category numApportionment Category B/Program ReModule. 

6 SIMPLE

Apportionment Category B Program Code Bulk File Special

The Apportionment Category B Program Code provided in the bulk file must be a valid number for the TAS.

The Apportionment Category B Program the bulk file must be a valid number for missing Apportionment Cat. B Program Apportionment Cat. B/Program Report The values must be between 6011-616

7 SIMPLE Debit Credit Indicator SGL Simple Each USSGL account must have a Debit or Credit Indicator.

The Debit or Credit Indicator is requiredattribute table. 

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for the applicable USSGL accounts.

Begin End Indicator is required. Refer attribute table. 

9 SIMPLE

Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is required for the applicable USSGL accounts.

Invalid use of the Federal Non-Federal GTAS attribute table. 

10 SIMPLE

Exchange Nonexchange Code SGL Simple

Exchange Nonexchange Code is required for the applicable USSGL accounts. 

Invalid use of Exchange Nonexchange GTAS attribute table. 

11 SIMPLE

Custodial Noncustodial Indicator SGL Simple

Custodial Noncustodial Indicator is required for the applicable USSGL accounts. 

Invalid use of the Custodial Noncustodithe GTAS attribute table. 

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for applicable USSGL accounts.

Invalid use of the Authority Type Code. attribute table. 

13 SIMPLE

Apportionment Category Code SGL Simple

Apportionment Category Code is required for applicable USSGL accounts.

Invalid use of the Apportionment Categthe GTAS attribute table. 

14 SIMPLE

Year of Budget Authority Indicator SGL Simple

Year of Budget Authority Indicator is required for the applicable USSGL accounts.

Invalid use of the Year of Budget Authoto the GTAS attribute table. 

15 SIMPLE

Availability Time Indicator SGL Simple

Availability Time Indicator is required for the applicable USSGL accounts.

Invalid use of the Availability Time IndicGTAS attribute table. 

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required for the applicable USSGL accounts.

Invalid use of the BEA Category IndicatGTAS attribute table. 

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Bulletin No. 2017-16 VII VSR - 1 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 1SUPPLEMENT

17 SIMPLE

Prior Year Adjustment Code SGL Simple

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

Invalid use of the Prior Year AdjustmenGTAS attribute table. 

18 SIMPLE

Reimbursable Flag Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable USSGL accounts.

Invalid use of the Reimbursable Flag InGTAS attribute table. 

19 SIMPLE

Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is required for applicable USSGL accounts.

Invalid use of the Budgetary Impact IndGTAS attribute table. 

20 SIMPLE Program Indicator SGL Simple

Program Indicator is required for applicable USSGL accounts.

Invalid use of the Program Indicator. Reattribute table. 

21 SIMPLE GTAS Fund Type SGL Simple

Specific USSGL accounts are valid for each GTAS Fund Type.

Invalid USSGL Account/GTAS Fund TyRefer to the GTAS attribute table. 

22 SIMPLE TAS Status SGL Simple The USSGL accounts must be valid for the TAS Status.

Invalid USSGL Account/TAS Status cothe GTAS attribute table. 

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL accounts.

Invalid use of the Borrowing Source CoGTAS attribute table. 

24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type Code.

Invalid USSGL Account/Reporting Type Refer to the GTAS attribute table. 

25 SPECIAL

439100 and Appropriation Flag Validation Compound

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed).

USSGL 439100 can not be reported for the Appropriation Flag on the SMAF is (Mixed). 

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero.

The amount in an anticipated USSGL afor period 12. 

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

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.

If Financing Account Code for the TAS (Guaranteed) on the SMAF and the USbudgetary, then the Credit Cohort Year Otherwise, Credit Cohort Year should b

28 SPECIAL

PYA and Beginning Balance Validation Compound

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).

If the Begin End Indicator is B (BeginniYear Adjustment Code value must be X 

to prior year reporting). 

29 SPECIAL

Program Report Category Code and Apportionment Category Code Validation Compound

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.

If the Apportionment Category Code is Program Report Category Code (numbApportionment Category Code is E, theCategory Code (number) must be null. 

30 SPECIAL

pp g y

B and Apportionment Category B Program Code (Number) Validation Compound

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.

If Apportionment Category Code is B, tCategory B Program Code (number) is must be between 6011-6159 per the SF

Bulletin No. 2017-16 VII VSR - 2 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 1SUPPLEMENT

31 SPECIAL BEA Category Validation Compound

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).

The Bulk File BEA Category Indicator mTAS level BEA Category Indicator on thTAS level BEA Category Indicator on thin which Bulk File BEA Category would 

32 SPECIAL

Is First Year and Year of Budget Authority Indicator Validation Compound

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.

Invalid combination of Is First Year IndiAuthority Indicator. 

33 SPECIAL

Federal Non-Federal Code and Trading Partner Agency Identifier Validation Compound

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

Trading Partner Agency Identifier does requirements. Please refer to the attribIV of the USSGL TFM. 

34 SPECIAL

Code and Trading Partner Main Account Validation Compound

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.

If Federal Non-Federal Code is F (FedePartner Main Account is required. The be phased-in beginning in FY 2015. 

35 SPECIAL

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation Compound

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000.

If Federal Non-Federal Code is G (GenGovernment), then Trading Partner Ma0000. 

36 SPECIAL

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation Compound TAS

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. TAS is not authorized to use USSGL 19

37 SPECIAL

Pd 12 Zero Balance Validation Compound

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

The Dollar Amount for specific USSGL in period 12. 

38 SPECIAL

USSGL 435000 and TAS Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit).

If the TAS Status Transitioning Flag is K USSGL 435000 Debit Credit Indicator m

39 SPECIAL PYA and Is First Year Compound

the PYA must be X (not an adjustment to prior year reporting).

the PYA must be X (not an adjustment reporting). 

40 SPECIAL

TAS Status Transitioning Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0.

If the TAS Status Transitioning Flag is K 101000 ending balance must be $0. 

41 SPECIAL

Prior Year Upward and Downward Adjustments and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. 

Prior year upward and downward adjusaccount(s) can not be reported if the Is on the SMAF. 

42 SPECIAL

USSGL 490800 TAS limitation Compound USSGL 490800 is restricted to specific TAS. This TAS is not approved to use USSG

43 SPECIAL

USSGL 412200 is limited to TAS 20X0550 Compound TAS USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X05

Bulletin No. 2017-16 VII VSR - 3 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 1SUPPLEMENT

44 SPECIAL

USSGLs limited to X Authority Duration Code Compound

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

Specific USSGLs are limited to TAS witCode X (No Year TAS). 

45 SPECIAL

TAS Restrictions for USSGL 432000 Compound TAS

Health and Human Services and the Social Security Administration. 

Health and Human Services and the SoAdministration. 

46 SPECIAL

TAS Restrictions for NonFederal Exceptions Compound TAS Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS Federal Non-Federal Code domain valu

exceptions) is restricted to specific TAS 

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

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). 

If the Borrowing Authority from TreasurSMAF is other than N (No Borrowing ATreasury), then the USSGL Borrowing (Treasury) or F (Federal Financing Ban

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

SMAF is other than N (No Borrowing APublic), then the USSGL Borrowing So(public). 

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public.

USSGLs 404200, 404400, 414000, 414414400, 414500, 414800, 414900 are lBorrowing from the Treasury or Borrow

50 SPECIAL

USSGL Accounts and Contract Authority Indicator Compound

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. 

USSGLs 403200, 403400, 413000, 413413300, 413400, 413500, 413600, 413limited to TAS with Contract Authority. 

51 SPECIAL

Backdated Transaction and Prior Year Adjustment Compound

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.

If a transaction has been backdated to in CARS, then the Prior Year Adjustmeis B. The Backdated Transaction field o(yes) if a backdated transaction has be

52 SPECIAL

Is First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

If the TAS is in the First Year of AuthorBeginning/Ending Attribute must be E. 

53 SPECIAL

USSGLs limited to ESF and Sinking Fund TAS Compound TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Invalid use of restricted USSGL accoun

54 SIMPLE Reduction Type SGL Simple accounts table. 

55 SPECIAL

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'. Compound

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'.

Invalid use of Federal Non Federal Indivalue. 

56 SPECIAL

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. Compound

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies.

Invalid use of the Federal Non Federal value. 

Bulletin No. 2017-16 VII VSR - 4 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 1SUPPLEMENT

57 SPECIAL

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS' Compound

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'.

Invalid use of the Federal Non Federal value. 

64 SPECIAL

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P" Compound

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS.

Invalid use of USSGL 438400 in conjunType, Fund Type, and Authority Type C

65 SPECIAL

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.

Invalid use of USSGL in conjunction wistatus. 

66 SPECIAL

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. 

Invalid use of Borrowing Source "T" witfrom Treasury Indicator "N". Combinatspecific TAS'. 

67 SPECIAL

Limited use of specific USSGL Accounts with Authority Type Code "B" Compound

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS.

Invalid use of USSGL Account with Aut"B". 

68 SPECIAL

with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D" Compound

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.

Invalid use of USSGL 404700 with AuthBEA Category Indicator "M", Fund Type Financing Account Code "D". 

69 SPECIAL

Limited use of specific USSGL and Fund Type combinations Compound

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols.

Invalid use of specific USSGL and GTAcombination. 

70 SPECIAL

Limited Use of USSGL 415100 with Authority Type Code "P" Compound

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. Invalid use of USSGL 415100 with Auth

71 SPECIAL

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S" Compound

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type "ES", and Authority Type Code "S" is limited to specific TAS.

USSGL and Fund Type combination caAuthority Type Code "S". 

72 SPECIAL

Limited use of USSGL 412400 with Fund Type "EG". Compound

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS.

Invalid use of USSGL 412400 with GTA"EG". 

Bulletin No. 2017-16 VII VSR - 5 
ID

Simple or

Special Name Type Description Error Message 

U.S. Standard General Ledger

Data Validations - Summary

Part 1SUPPLEMENT

73 SPECIAL

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" Compound

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS.

Invalid use of USSGL 415700 or 43970"EG" and Authority Type Code "P". 

74 SPECIAL

Limited Use of USSGL 439100 with PYA "X" on Expired TAS Compound

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS.

Invalid use of USSGL 439100 with PYA TAS. 

75 SPECIAL

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government Compound

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" Invalid use of Fed/NonFed "G" with Exc

76 SPECIAL USSGLs Limited to IMF Compound Some USSGL accounts are restricted to IMF TAS only. Invalid use of restricted USSGL accoun

77 SIMPLE Financing Account Code SGL Simple

The USSGL account must be valid for the Financing Account Code assigned to the TAS.

Invalid USSGL Account/Financing Accocombination. Please refer to the GTAS 

78 SPECIAL

TFM 2-4700 Appendix 7 Fed-NonFed and Exchange-NonExchange Limitations Compound

Specific combinations of USSGL, Federal Non-Federal Code, and Exchange Nonexchange Code are not valid.

Invalid combination of USSGL, Federal and Exchange Nonexchange Code. Pl4700 Appendix 7 

79 SPECIAL

USSGL 240000 and FedNonFed of "Z" for Deposit Funds Compound

Deposit Funds are not permitted to use the Federal Nonfederal Code of "Z" with USSGL account 240000.

Deposit Funds are not permitted to use Nonfederal Code of "Z" with USSGL ac

80 SPECIAL

Limited Use of USSGL 579001 Compound

The use of USSGL 579001 is limited to specific Treasury TAS. This TAS is not authorized to use USSG

81 SPECIAL Limited Use of 415900 Compound The use of USSGL 415900 is limited to specific TAS. This TAS is not authorized to use USSG

82 SPECIAL

Limited Use of USSGL 439701 Compound The use of USSGL 439701 is limited to specific TAS. This TAS is not authorized to use USSG

83 SPECIAL

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP" Compound

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS.

This TAS is not permitted to report USSAuthority Type Code "B" and/or Fund T

84 SPECIAL

Limited Use of USSGL 419000 with Financing Account Code "G" Compound

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS.

Invalid use of USSGL account 419000 Account Code "G". 

85 SPECIAL

Limited Use of USSGL 292000 on a C-TAS Compound

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. Invalid use of USSGL account 292000 

89 SPECIAL

Limited Use of USSGL 

153200 Compound

The use of USSGL account 153200 is limited to specific TAS. Unauthorized use of USSGL account 1

Bulletin No. 2017-16 VII VSR - 6