Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

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

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 411601 X EFail 411700 X EFail 411800 X EFail 412100 X EFail 412300 X EFail 412400 X EFail 412500 X EFail 413200 X EFail 413600 X EFail 414120 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 439200 X EFail 439400 X EFail 439700 X E

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2021-12 VII VDR - 1 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 439800 X EFail 439900 X EFail 445000 X EFail 490800 X E

21E GTAS Fund Type

Specific USSGL accounts are valid for each GTAS Fund Type.

USSGL ACCOUNT 

NUMBER FUND TYPE

CONCATENATED 

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 X8598000

22E TAS Status

The USSGL accounts must be valid for the TAS Status.

USSGL ACCOUNT 

NUMBER FUND TYPE TAS STATUS

Fail 435000 EC UFail 435000 EG UFail 435000 EM UFail 435000 EP UFail 435000 ER UFail 435000 TR 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 B (BLANK)Pass 438200 B FPass 438200 B PPass 438200 B TPass 438200 C (BLANK)Fail 438200 C FFail 438200 C PFail 438200 C TPass 438200 D (BLANK)Fail 438200 D FFail 438200 D PFail 438200 D TPass 438200 P (BLANK)Fail 438200 P FFail 438200 P PFail 438200 P TPass 438200 S (BLANK)Fail 438200 S FFail 438200 S PFail 438200 S TPass 438400 C (BLANK)

Bulletin No. 2021-12 VII VDR - 2 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 438400 C FFail 438400 C PFail 438400 C TPass 438400 D (BLANK)Fail 438400 D FFail 438400 D PFail 438400 D TPass 438400 P (BLANK)Fail 438400 P FFail 438400 P PFail 438400 P TPass 438400 S (BLANK)Fail 438400 S FFail 438400 S PFail 438400 S TFail 439200 B (BLANK)Pass 439200 B FPass 439200 B PPass 439200 B TPass 439200 C (BLANK)Fail 439200 C FFail 439200 C PFail 439200 C TPass 439200 D (BLANK)Fail 439200 D FFail 439200 D PFail 439200 D TPass 439200 E (BLANK)Fail 439200 E FFail 439200 E PFail 439200 E TPass 439200 F (BLANK)Fail 439200 F FFail 439200 F PFail 439200 F TPass 439200 P (BLANK)Fail 439200 P FFail 439200 P PFail 439200 P TPass 439200 R (BLANK)Fail 439200 R FFail 439200 R PFail 439200 R TPass 439200 S (BLANK)Fail 439200 S FFail 439200 S PFail 439200 S TFail 439300 B (BLANK)Pass 439300 B FPass 439300 B P

Bulletin No. 2021-12 VII VDR - 3 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439300 B TPass 439300 C (BLANK)Fail 439300 C FFail 439300 C PFail 439300 C TPass 439300 D (BLANK)Fail 439300 D FFail 439300 D PFail 439300 D TPass 439300 E (BLANK)Fail 439300 E FFail 439300 E PFail 439300 E TPass 439300 F (BLANK)Fail 439300 F FFail 439300 F PFail 439300 F TPass 439300 P (BLANK)Fail 439300 P FFail 439300 P PFail 439300 P TPass 439300 R (BLANK)Fail 439300 R FFail 439300 R PFail 439300 R TPass 439300 S (BLANK)Fail 439300 S FFail 439300 S PFail 439300 S T

24E Reporting Type Code

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

USSGL ACCOUNT 

NUMBER

REPORTING TYPE 

CODE

CONCATENATED 

TAS

Pass 340000 U 020 X6311000

25

USSGL Accounts Restricted to Appropriation Flag "I" and "M"

Some USSGL accounts can only be reported if the Appropriation Flag on the SMAF is "I" (Indefinite) or "M" (Mixed). Fail

USSGL ACCOUNT 

NUMBER

APPROPRIATION 

FLAG

=411910 =(BLANK)=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 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

Bulletin No. 2021-12 VII VDR - 4 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=(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=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

Bulletin No. 2021-12 VII VDR - 5 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=2016 =B =D=2016 =B =G=2017 =B =D=2017 =B =G=2018 =B =D=2018 =B =G=2019 =B =D=2019 =B =G=2020 =B =D=2020 =B =G=2021 =B =D=2021 =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 (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 GPass (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 1001 071 X4074000 DPass 1001 071 X4074000 GPass 1001 071 X4075000 DPass 1001 071 X4075000 GPass 2022 012 X4158000 DPass 2022 012 X4158000 GPass 2022 086 X4587000 DPass 2022 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

Bulletin No. 2021-12 VII VDR - 6 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

29

Program Report Category Code and Apportionment Category Code Validation

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

APPORTIONMENT 

CATEGORY CODE

PROGRAM REPORT 

CATEGORY 

NUMBER

=(BLANK) =##=E =##

29E

Program Report Category Code and Apportionment Category Code Validation

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

USSGL ACCOUNT 

NUMBER

APPORTIONMENT 

CATEGORY CODE

PROGRAM REPOR

CATEGORY 

NUMBER

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

APPORTIONMENT 

CATEGORY CODE

APPORTIONMENT 

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

APPORTIONMENT 

CATEGORY CODE

APPORTIONMENT 

CATEGORY B 

PROGRAM

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

CONCATENATED 

TAS

Pass M 020 X0503000

Bulletin No. 2021-12 VII VDR - 7 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

PRIOR YEAR 

ADJUSTMENT COD

<>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) 

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

CONCATENATED 

TAS

Pass NEW N

01420182019 

2240000

Pass NEW N

08920192020 

0222000

Pass NEW N

08920192020 

0243000

Pass NEW N

08920202021 

0222000

Pass NEW N

08920202021 

0228000

Pass NEW N

08920202021 

0240000

Pass NEW N

08920202021 

0243000

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 of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. Fail Begin End Indicator

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

AGENCY 

IDENTIFIER

=E =E =###=E =F <>###=E =F =099=E =G <>099=E =N =###=E =Z =###=E =(BLANK) =###

Bulletin No. 2021-12 VII VDR - 8 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply.

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

AGENCY 

IDENTIFIER

Fail 421200 F ###Fail 422100 F ###Fail 422200 F ###Fail 422300 F ###Fail 423100 F ###Fail 425100 F ###Fail 425200 F ###Fail 425300 F ###Fail 487200 F ###Fail 497200 F ###Pass 421200 F (BLANK)Pass 422100 F (BLANK)Pass 422200 F (BLANK)Pass 422300 F (BLANK)Pass 423100 F (BLANK)Pass 425100 F (BLANK)Pass 425200 F (BLANK)Pass 425300 F (BLANK)Pass 487200 F (BLANK)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. Fail Begin End Indicator

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE

=E =E =####=E =F =(BLANK)=E =G =(BLANK)=E =N =####=E =Z =####=E =(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.

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE

Fail 421200 F ####Fail 422100 F ####Fail 422200 F ####Fail 422300 F ####Fail 423100 F ####Fail 425100 F ####Fail 425200 F ####Fail 425300 F ####Fail 487200 F ####Fail 497200 F ####Pass 421200 F (BLANK)Pass 422100 F (BLANK)Pass 422200 F (BLANK)

Bulletin No. 2021-12 VII VDR - 9 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422300 F (BLANK)Pass 423100 F (BLANK)Pass 425100 F (BLANK)Pass 425200 F (BLANK)Pass 425300 F (BLANK)Pass 487200 F (BLANK)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 of the U.S. Government), 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 of the U.S. Government), 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

=192100

36E

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fund Family

Pass 0200500Pass 0200505Pass 0200550Pass 0200551Pass 0200575Pass 0200903Pass 0200904Pass 0201875

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 =299110 <>0=12 =299200 <>0=12 =309000 <>0=12 =309010 <>0=12 =416612 <>0=12 =422512 <>0=12 =424000 <>0=12 =439500 <>0=12 =439504 <>0=12 =573500 <>0=12 =573600 <>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

Bulletin No. 2021-12 VII VDR - 10 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 Indicato

=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

=411910 =Y=498100 =Y=498200 =Y

42 USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=490800

42E USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS.

CONCATENATED 

TAS

Pass 010 X4518000Pass 020 X0550000Pass

020011 X0074000

Pass 088 X0300000

43 Limited Use of USSGL 412200

The use of USSGL 412200 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=412200

43E Limited Use of USSGL 412200

The use of USSGL 412200 is restricted to specific TAS.

CONCATENATED 

TAS

Pass 020 X0550000

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 <>X=413100 <>X=413120 <>X=413600 <>X=414100 <>X=414120 <>X=414900 <>X=415700 <>X=415800 <>X=427300 <>X=436000 <>X=438400 <>X=439400 <>X=439700 <>X=439701 <>X=439730 <>X=439800 <>X

Bulletin No. 2021-12 VII VDR - 11 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 AUTHORITY TYPE

BEA CATEGORY 

INDICATOR

Pass 414900 (BLANK) (BLANK)Pass 414900 (BLANK) (BLANK)Pass 415800 (BLANK) DPass 415800 (BLANK) DPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 S MPass 438400 S DPass 438400 S DPass 438400 P DPass 438400 S DPass 438400 P DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 S DPass 438400 P DPass 438400 P DPass 438400 P DPass 438400 P DPass 438400 S D

Bulletin No. 2021-12 VII VDR - 12 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S DPass 438400 S DPass 438400 S DPass 438400 P DPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S M

Bulletin No. 2021-12 VII VDR - 13 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S MPass 438400 S DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 P MPass 439400 (BLANK) DPass 439400 (BLANK) DPass 439400 (BLANK) DPass 439400 (BLANK) DPass 439400 (BLANK) DPass 439400 (BLANK) DPass 439700 P MPass 439700 P DPass 439700 P DPass 439700 P DPass 439701 P M

Bulletin No. 2021-12 VII VDR - 14 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439730 (BLANK) DPass 439730 (BLANK) DPass 439730 (BLANK) DPass 439730 (BLANK) DPass 439730 (BLANK) DPass 439730 (BLANK) DPass 439800 S DPass 439800 S D

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

USSGL ACCOUNT 

NUMBER

=432000

45E TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration.

AGENCY 

IDENTIFIER

Pass 028Pass 075

46 Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

=E

46E Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted.

FEDERAL 

NONFEDERAL 

INDICATOR

CONCATENATED 

TAS Fund Family

Pass E (BLANK) 0110109Pass E (BLANK) 0110210Pass E (BLANK) 0120600Pass E (BLANK) 0121103Pass E (BLANK) 0121104Pass E (BLANK) 0121105Pass E (BLANK) 0121106Pass E (BLANK) 0121115Pass E (BLANK) 0121400Pass E (BLANK) 0121500Pass E (BLANK) 0121600Pass E (BLANK) 0121801Pass E (BLANK) 0122500Pass E (BLANK) 0123700Pass E (BLANK) 0124050Pass E (BLANK) 0124605Pass E (BLANK) 0124609Pass E (BLANK) 0125161Pass E (BLANK) 0125410Pass E (BLANK) 0128028

Bulletin No. 2021-12 VII VDR - 15 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E (BLANK) 0130300Pass E (BLANK) 0131006Pass E (BLANK) 0131450Pass E (BLANK) 0134295Pass E (BLANK) 0140680Pass E (BLANK) 0140804Pass E (BLANK) 0141039Pass E (BLANK) 0141125Pass E (BLANK) 0141611Pass E (BLANK) 0141612Pass E (BLANK) 0142100Pass E (BLANK) 0144523Pass E (BLANK) 0144529Pass E (BLANK) 0145015Pass E (BLANK) 0145017Pass E (BLANK) 0145020Pass E (BLANK) 0800110Pass E (BLANK) 0150200Pass E (BLANK) 0151060Pass E (BLANK) 0151100Pass E (BLANK) 0151300Pass E (BLANK) 0171804Pass E (BLANK) 0148069Pass E (BLANK) 0800114Pass E (BLANK) 0171810Pass E (BLANK) 0201008Pass E (BLANK) 0204444Pass E (BLANK) 0204502Pass E (BLANK) 0212032Pass E (BLANK) 0254468Pass E (BLANK) 0514596Pass E (BLANK) 0573010Pass E (BLANK) 0573020Pass E (BLANK) 0573400Pass E (BLANK) 0573600Pass E (BLANK) 0608118Pass E (BLANK) 0694089Pass E (BLANK) 0698083Pass E (BLANK) 0700500Pass E (BLANK) 0700509Pass E (BLANK) 0700530Pass E (BLANK) 0700531Pass E (BLANK) 0700542Pass E (BLANK) 0700610Pass E (BLANK) 0705687Pass E (BLANK) 0705694Pass E (BLANK) 0800109Pass E (BLANK) 0800111Pass E (BLANK) 0800115Pass E (BLANK) 0800122

Bulletin No. 2021-12 VII VDR - 16 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E (BLANK) 0804546Pass E (BLANK) 0884578Pass E (BLANK) 0930100Pass E (BLANK) 0978337Pass E (BLANK) 3391400Pass E (BLANK) 3491712Pass E (BLANK) 4554110Pass E (BLANK) 5124331Pass E

01120162017 

0100000 (BLANK)

Pass E

01120182019 

0100000 (BLANK)

Pass E

01120192020 

0100000 (BLANK)

Pass E

01120202021 

0100000 (BLANK)

Pass E

01120212022 

0100000 (BLANK)

Pass E

01220202020 

0502000 (BLANK)

Pass E 012 X2400000 (BLANK)Pass E

01220212021 

3505000 (BLANK)

Pass E 013 X0550000 (BLANK)Pass E

01320152016 

1451000 (BLANK)

Pass E

01320182020 

1460000 (BLANK)

Pass E

01320212022 

1500000 (BLANK)

Pass E 013 X2055000 (BLANK)Pass E 013 X4650000 (BLANK)Pass E 014 X1109000 (BLANK)Pass E

01420202021 

2106000 (BLANK)

Pass E

01420212022 

2106000 (BLANK)

Pass E 014 X4252000 (BLANK)Pass E 014 X5648000 (BLANK)Pass E

01520162016 

0128000 (BLANK)

Pass E

01520192019 

0128000 (BLANK)

Pass E

01520202020 

0128000 (BLANK)

Pass E

01520212021 

0128000 (BLANK)

Pass E

01520192019 

0129000 (BLANK)

Pass E

01520202020 

0129000 (BLANK)

Pass E 015 X0134000 (BLANK)

Bulletin No. 2021-12 VII VDR - 17 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E

01520172017 

0322000 (BLANK)

Pass E

01520192019 

0328000 (BLANK)

Pass E

01520162016 

0339000 (BLANK)

Pass E 015 X4526000 (BLANK)Pass E 015 X0406000 (BLANK)Pass E 015 X5042000 (BLANK)Pass E

01620182018 

0200000 (BLANK)

Pass E

01620192019 

0200000 (BLANK)

Pass E

01620202020 

0200000 (BLANK)

Pass E

01620212021 

0200000 (BLANK)

Pass E

01620212021 

0400000 (BLANK)

Pass E

01620202020 

1200000 (BLANK)

Pass E

01620212021 

1200000 (BLANK)

Pass E

01920202020 

1069000 (BLANK)

Pass E

01920212021 

1069000 (BLANK)

Pass E 031 X0200000 (BLANK)Pass E

03620212021 

0129000 (BLANK)

Pass E 051 X4065000 (BLANK)Pass E 051 X4067000 (BLANK)Pass E

05720172019 

3011000 (BLANK)

Pass E

05720212023 

3080000 (BLANK)

Pass E 068 X4365000 (BLANK)Pass E 075 X4554000 (BLANK)Pass E 077 X4484000 (BLANK)Pass E 086 X4238000 (BLANK)Pass E

09720162016 

0100000 (BLANK)

Pass E

09720182018 

0100000 (BLANK)

Pass E

09720202021 

0100000 (BLANK)

Pass E

09720202020 

0130000 (BLANK)

Pass E

09720212022 

0400000 (BLANK)

Pass E 097 X4930001 (BLANK)Pass E 352 X4131000 (BLANK)

Bulletin No. 2021-12 VII VDR - 18 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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=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 M

Bulletin No. 2021-12 VII VDR - 19 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass T M IPass T M DPass T D I

49

USSGL Accounts and Borrowing Authority Indicator

Some USSGL accounts 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

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

USSGL ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403400 =N=413000 =N=413100 =N=413120 =N=413200 =N=413300 =N=413400 =N=413415 =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

51E

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.

PRIOR YEAR 

ADJUSTMENT CODE

CONCATENATED 

TAS

Backdated 

Transaction

Pass B 075 X3966000 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

52E 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.

CONCATENATED 

TAS

Pass 075 1099001

Bulletin No. 2021-12 VII VDR - 20 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 075 1099005Pass 075 1099006Pass 075 1099008Pass 075 1099009Pass 075 1099010Pass 075 1435001Pass 075 1435005Pass 075 1435006Pass 075 1435008Pass 075 1435009Pass 075 1435010Pass 075 3200001Pass 075 3200005Pass 075 3200006Pass 075 3200008Pass 075 3200009Pass 075 3200010Pass 075 3220001Pass 075 3220005Pass 075 3220006Pass 075 3220008Pass 075 3220009Pass 075 3220010

53 USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Fail

USSGL ACCOUNT 

NUMBER

=120500=120900=134400=138400=167000=167100=167200=167900=219200=219300=426800=463500=633800=718100=719100=728100=729100

53E USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575.

CONCATENATED 

TAS

Pass 020 X0575000Pass 020 X4444000

55

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

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

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=259000 =G

Bulletin No. 2021-12 VII VDR - 21 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

55E

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

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

CONCATENATED 

TAS

Pass 089 1424000Pass 089 1435000Pass 089 2247000Pass 089 2248000Pass 089 2249000Pass 089 2814000Pass 089 X0302000Pass 089 X0303000Pass 089 X4045000Pass 089 X4452000Pass 089 X5068000Pass 089 X5649000

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. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=199000 =G

56E

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.

AGENCY 

IDENTIFIER

Pass 018

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 TAS'. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=750000 =G

57E

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 TAS'.

CONCATENATED 

TAS

Pass 020 X5080000Pass 455 X4110000

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 

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

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 Pass 411900 X E Pass 411900 X E Pass 411900 X E Pass 411900 X E 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

Bulletin No. 2021-12 VII VDR - 22 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=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

CONCATENATED 

TAS

BORROWING 

AUTHORITY FROM 

TREASURY

Pass T 012 X5531000 N

67

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

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

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE

=412600 =B=412800 =B=412900 =B=414600 =B

67E

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

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

ALLOCATION 

TRANSFER AGENCY 

IDENTIFIER

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

Pass (BLANK) 012 5531 Pass (BLANK) 016 8042 Pass (BLANK) 012 5531 Pass (BLANK) 016 8042 Pass (BLANK) 075 8004 Pass (BLANK) 016 8042 Pass (BLANK) 016 8144 Pass (BLANK) 089 4404 Pass (BLANK) 089 4455 Pass (BLANK) 089 4576 Pass (BLANK) 089 4579 

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.

CONCATENATED 

TAS

Pass 089 X4455000Pass 089 X4576000Pass 089 X4579000

69

Limited use of specific USSGL and Fund Type combinations

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

USSGL ACCOUNT 

NUMBER FUND TYPE

=411900 =ES=411900 =ET=412600 =EG=412700 =EG=412800 =EG

Bulletin No. 2021-12 VII VDR - 23 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=412900 =EG=417100 =EG=417200 =EP=417300 =EG=417300 =EP

69E

Limited use of specific USSGL and Fund Type combinations

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

ALLOCATION 

TRANSFER AGENCY 

IDENTIFIER

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

Pass (BLANK) 012 5205 Pass (BLANK) 014 5015 Pass (BLANK) 014 5065 Pass (BLANK) 014 5132 Pass (BLANK) 014 5140 Pass (BLANK) 014 5143 Pass (BLANK) 014 5241 Pass (BLANK) 014 5474 Pass (BLANK) 014 5485 Pass (BLANK) 014 5573 Pass (BLANK) 014 5637 Pass (BLANK) 014 5638 Pass (BLANK) 014 5639 Pass (BLANK) 014 5715 Pass (BLANK) 014 5884 Pass (BLANK) 015 5073 Pass (BLANK) 015 5608 Pass (BLANK) 015 8526 Pass (BLANK) 015 8585 Pass (BLANK) 015 8594 Pass (BLANK) 015 8595 Pass (BLANK) 015 8596 Pass (BLANK) 015 8600 Pass (BLANK) 015 8602 Pass (BLANK) 015 8604 Pass (BLANK) 015 8608 Pass (BLANK) 019 5713 Pass (BLANK) 027 5610 Pass (BLANK) 047 5594 Pass (BLANK) 047 5640 Pass (BLANK) 069 5282 Pass (BLANK) 069 5423 Pass (BLANK) 069 5423 Pass (BLANK) 075 5551 Pass (BLANK) 089 5068 Pass (BLANK) 089 5227 Pass (BLANK) 089 5369 Pass (BLANK) 473 5761 Pass (BLANK) 480 5589 Pass (BLANK) 480 5589 

Bulletin No. 2021-12 VII VDR - 24 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 487 5415 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 031 0200 Pass (BLANK) 031 0200 Pass (BLANK) 031 0300 Pass (BLANK) 431 0500 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 031 0200 Pass (BLANK) 031 0200 Pass (BLANK) 031 0300 Pass (BLANK) 075 0580 Pass (BLANK) 431 0500 Pass (BLANK) 012 1143 Pass (BLANK) 016 0327 Pass (BLANK) 075 0580 Pass (BLANK) 014 2301 Pass (BLANK) 096 3122 Pass (BLANK) 096 3123 Pass (BLANK) 089 4045 Pass (BLANK) 014 2301 Pass (BLANK) 089 4045 Pass (BLANK) 096 3122 Pass (BLANK) 096 3123 

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

CONCATENATED 

TAS

Pass M 011 X5512000Pass M

01320122022 

8233000

Pass M 014 X5656000Pass D

01420172028 

5639000

Pass M 020 X5581000Pass M 020 X5697000Pass M

02020192020 

5445000

Pass M

02020202021 

5445000

Pass M 091 X5557000Pass D

09720182019 

0111000

Bulletin No. 2021-12 VII VDR - 25 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

71

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

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. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE

=438200 =S =ES=438200 =S =ET=438400 =S =ES=438400 =S =ET

71E

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

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.

CONCATENATED 

TAS

Pass 060 X8051001Pass 069 X5423000Pass 069 X8106000Pass 069 X8107000Pass 070 X5088000Pass 097 X8164000

72

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

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

USSGL ACCOUNT 

NUMBER FUND TYPE

=412400 =EG

72E

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

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

AUTHORITY 

DURATION CODE TAS STATUS Fund Family

Pass A U 0121143

73

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

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

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE

=415700 =P =EG=439700 =P =EG

73E

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

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

USSGL ACCOUNT 

NUMBER

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS

Pass 415700 (BLANK) 012 X1002000Pass 415700 (BLANK) 012 X1004000Pass 439700 M 012 X1002000Pass 439700 M 012 X1004000

74

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

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

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS

=439100 =X =E

74E

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

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

CONCATENATED 

TAS

Pass

07520162016 0344000

Pass

07520172017 0344000

Pass

07520172017 1545000

Pass

07520182018 0344000

Pass

07520182018 1545000

Bulletin No. 2021-12 VII VDR - 26 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

75

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

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" Fail

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

=G =E=G =X

75E

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

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"

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E Pass 599000 G E

Pass 599000 G EPass 599000 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E Pass 599100 G E 

Bulletin No. 2021-12 VII VDR - 27 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 599100 G EPass 599100 G EPass 599100 G E 

76 USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. Fail

USSGL ACCOUNT 

NUMBER

=119090=119305=119306=119307=119309=119333=135090=135990=411990=411991=411992=411993=411994=417590=417690=420190=429590=435190=462090=462091=729090

76E USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only.

CONCATENATED 

TAS

Pass 011 X0003000Pass 011 X0004000Pass 011 X0074000Pass

020011 X0003000

Pass

020011 X0074000

77E Financing Account Code

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

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS

Pass 417000 091 X4300000Pass 417000 072 X4266000Pass 417000 077 X4485000

78

TFM 2-4700 Appendix 3 Fed-NonFed and Exchange-NonExchange Limitations

Specific combinations of USSGL, Federal NonFederal Code, and Exchange Nonexchange Code are not valid. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

=590000 =F =T=590000 =Z =X=590900 =F =T=590900 =Z =X

Bulletin No. 2021-12 VII VDR - 28 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=719000 =F =T=729000 =F =T

79

Prohibited Use of USSGL 240000 and FedNonFed of "Z" for Deposit Funds

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

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR FUND TYPE

=240000 =Z =DF

80 Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fail

USSGL ACCOUNT 

NUMBER

=579001

80E Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fund Family

Pass 0200550Pass 0201875

81 Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=415900=415901

81E Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS.

CONCATENATED 

TAS

Pass 016 X8042000Pass 075 X8004000

82 Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=439701

82E Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS.

CONCATENATED 

TAS

Pass 011 X5512000Pass 011 X8242000Pass

01320122022 8233000

Pass 075 X5551000Pass 075 X8175000

83

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

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

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE

=439700 =B =EP=439700 =B <>EP=439700 <>B =EP

83E

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

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

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS

Pass B M 012 X4336000

84

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

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

USSGL ACCOUNT 

NUMBER

FINANCING 

ACCOUNT CODE

=419000 =G

84E

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

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

CONCATENATED 

TAS

Pass 086 X4240000

Bulletin No. 2021-12 VII VDR - 29 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

85 Limited Use of USSGL 292000 on a C-TAS

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

USSGL ACCOUNT 

NUMBER TAS STATUS

=292000 =C

85E Limited Use of USSGL 292000 on a C-TAS

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

AGENCY 

IDENTIFIER

Pass 017Pass 021Pass 057Pass 096Pass 097

88 Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS. Fail

USSGL ACCOUNT 

NUMBER

=151600

88E Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS.

AGENCY 

IDENTIFIER

Pass 017Pass 021Pass 057Pass 096Pass 097

89 Limited Use of USSGL 153200

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

USSGL ACCOUNT 

NUMBER

=153200

89E Limited Use of USSGL 153200

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

CONCATENATED 

TAS

Pass 015 X6874000Pass 020 X6511006Pass 070 X6511004

90

Disaster Emergency Fund Code Domain Value Restrictions

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

DISASTER 

EMERGENCY FUND 

CODE

=A=B=C=D=E=F=G=H=I=J=K=L=M=N=O=P=R=S

Bulletin No. 2021-12 VII VDR - 30 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=T=U=V=W=X

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 A 0360110Pass A 0700702Pass A 0700719Pass A 0731152Pass A 0860162Pass A 0860338Pass B 0100920Pass B 0100932Pass B 0121115Pass B 0121120Pass B 0123505Pass B 0141119Pass B 0141120Pass B 0141125Pass B 0700200Pass B 0700702Pass B 0700703Pass B 0700719Pass C 0050107Pass C 0120019Pass C 0120115Pass C 0120120Pass C 0120121Pass C 0120122Pass C 0120124Pass C 0120125Pass C 0120126Pass C 0120127Pass C 0120128Pass C 0120129Pass C 0120130Pass C 0120131Pass C 0120132Pass C 0120150Pass C 0120601Pass C 0120803Pass C 0120900Pass C 0121072Pass C 0121103Pass C 0121105Pass C 0121106Pass C 0121401

Bulletin No. 2021-12 VII VDR - 31 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0121980Pass C 0122081Pass C 0123316Pass C 0123507Pass C 0123510Pass C 0123701Pass C 0130110Pass C 0130125Pass C 0130126Pass C 0131450Pass C 0131460Pass C 0132050Pass C 0132055Pass C 0140104Pass C 0140412Pass C 0140804Pass C 0141039Pass C 0141046Pass C 0141612Pass C 0145055Pass C 0145140Pass C 0145477Pass C 0150200Pass C 0150324Pass C 0151003Pass C 0151060Pass C 0151100Pass C 0160106Pass C 0160174Pass C 0160181Pass C 0160182Pass C 0160184Pass C 0171106Pass C 0171205Pass C 0171206Pass C 0171804Pass C 0171806Pass C 0171810Pass C 0200501Pass C 0212020Pass C 0212065Pass C 0212080Pass C 0212085Pass C 0212094Pass C 0360111Pass C 0360152Pass C 0360160Pass C 0360162Pass C 0474542Pass C 0490100

Bulletin No. 2021-12 VII VDR - 32 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0573400Pass C 0573740Pass C 0680103Pass C 0688145Pass C 0688153Pass C 0690500Pass C 0690550Pass C 0691140Pass C 0691301Pass C 0691303Pass C 0691750Pass C 0698107Pass C 0700200Pass C 0700414Pass C 0700503Pass C 0700504Pass C 0700508Pass C 0700509Pass C 0700510Pass C 0700530Pass C 0700532Pass C 0700540Pass C 0700541Pass C 0700545Pass C 0700545Pass C 0700550Pass C 0700610Pass C 0700611Pass C 0700613Pass C 0700700Pass C 0700702Pass C 0700703Pass C 0705087Pass C 0705089Pass C 0705126Pass C 0705378Pass C 0705382Pass C 0705390Pass C 0705451Pass C 0705542Pass C 0705694Pass C 0705695Pass C 0708529Pass C 0708598Pass C 0730200Pass C 0730201Pass C 0731152Pass C 0750124Pass C 0750128Pass C 0750140

Bulletin No. 2021-12 VII VDR - 33 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0750330Pass C 0750350Pass C 0750352Pass C 0750353Pass C 0750354Pass C 0750356Pass C 0750357Pass C 0750358Pass C 0750359Pass C 0750360Pass C 0750361Pass C 0750365Pass C 0750600Pass C 0750603Pass C 0750807Pass C 0750819Pass C 0750838Pass C 0750843Pass C 0750844Pass C 0750846Pass C 0750849Pass C 0750851Pass C 0750862Pass C 0750872Pass C 0750873Pass C 0750875Pass C 0750884Pass C 0750885Pass C 0750886Pass C 0750887Pass C 0750888Pass C 0750889Pass C 0750890Pass C 0750891Pass C 0750892Pass C 0750893Pass C 0750894Pass C 0750896Pass C 0750897Pass C 0750898Pass C 0750943Pass C 0750947Pass C 0750948Pass C 0750949Pass C 0750950Pass C 0750951Pass C 0750952Pass C 0750953Pass C 0750954Pass C 0750955

Bulletin No. 2021-12 VII VDR - 34 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0750956Pass C 0750958Pass C 0750959Pass C 0750960Pass C 0751362Pass C 0751363Pass C 0751364Pass C 0751365Pass C 0751536Pass C 0753966Pass C 0800130Pass C 0860162Pass C 0860189Pass C 0860190Pass C 0860338Pass C 0890218Pass C 0890318Pass C 0910013Pass C 0910241Pass C 0910800Pass C 0911400Pass C 0911901Pass C 0963112Pass C 0963121Pass C 0963122Pass C 0963123Pass C 0963124Pass C 0963125Pass C 0970100Pass C 0970130Pass C 0974930Pass D 0860162Pass D 0860338Pass E 0050107Pass E 0120019Pass E 0120115Pass E 0120120Pass E 0120121Pass E 0120122Pass E 0120124Pass E 0120125Pass E 0120126Pass E 0120127Pass E 0120128Pass E 0120129Pass E 0120130Pass E 0120131Pass E 0120132Pass E 0120150Pass E 0120171

Bulletin No. 2021-12 VII VDR - 35 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E 0120176Pass E 0120177Pass E 0120601Pass E 0121066Pass E 0121072Pass E 0121103Pass E 0121104Pass E 0121105Pass E 0121106Pass E 0121115Pass E 0121951Pass E 0123316Pass E 0123505Pass E 0123542Pass E 0123701Pass E 0130110Pass E 0130125Pass E 0130126Pass E 0131210Pass E 0131450Pass E 0131460Pass E 0132050Pass E 0132055Pass E 0140101Pass E 0140104Pass E 0140412Pass E 0140680Pass E 0140681Pass E 0140684Pass E 0140787Pass E 0140804Pass E 0141039Pass E 0141046Pass E 0141051Pass E 0141612Pass E 0143906Pass E 0143910Pass E 0145140Pass E 0145174Pass E 0145477Pass E 0150324Pass E 0151003Pass E 0160106Pass E 0160174Pass E 0160184Pass E 0171106Pass E 0171205Pass E 0200501Pass E 0212085Pass E 0360162

Bulletin No. 2021-12 VII VDR - 36 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E 0474542Pass E 0573300Pass E 0573400Pass E 0680102Pass E 0680103Pass E 0680107Pass E 0680109Pass E 0688153Pass E 0690500Pass E 0690550Pass E 0691140Pass E 0700610Pass E 0700613Pass E 0750124Pass E 0750128Pass E 0750140Pass E 0750330Pass E 0750350Pass E 0750352Pass E 0750353Pass E 0750354Pass E 0750356Pass E 0750357Pass E 0750358Pass E 0750359Pass E 0750360Pass E 0750361Pass E 0750365Pass E 0750807Pass E 0750819Pass E 0750838Pass E 0750843Pass E 0750844Pass E 0750846Pass E 0750848Pass E 0750849Pass E 0750851Pass E 0750862Pass E 0750872Pass E 0750873Pass E 0750875Pass E 0750884Pass E 0750885Pass E 0750886Pass E 0750887Pass E 0750888Pass E 0750889Pass E 0750890Pass E 0750891Pass E 0750892

Bulletin No. 2021-12 VII VDR - 37 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass E 0750893Pass E 0750894Pass E 0750896Pass E 0750897Pass E 0750898Pass E 0750943Pass E 0750947Pass E 0750948Pass E 0750949Pass E 0750950Pass E 0750951Pass E 0750952Pass E 0750953Pass E 0750954Pass E 0750955Pass E 0750956Pass E 0750958Pass E 0750959Pass E 0751362Pass E 0751363Pass E 0751364Pass E 0751365Pass E 0751515Pass E 0751516Pass E 0751536Pass E 0753966Pass E 0860162Pass E 0860338Pass E 0910013Pass E 0910800Pass E 0911400Pass E 0963112Pass E 0963121Pass E 0963122Pass E 0963123Pass E 0963125Pass E 0963930Pass E 0968863Pass F 0150339Pass F 0151020Pass F 0171106Pass F 0212020Pass F 0212065Pass F 0573400Pass F 0700413Pass F 0700503Pass F 0700504Pass F 0700530Pass F 0700532Pass F 0700540

Bulletin No. 2021-12 VII VDR - 38 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass F 0705087Pass F 0705089Pass F 0705126Pass F 0705378Pass F 0705382Pass F 0705398Pass F 0705451Pass F 0705542Pass F 0705694Pass F 0705695Pass F 0750128Pass F 0751503Pass G 0171106Pass G 0171109Pass G 0171319Pass G 0171804Pass G 0171810Pass G 0212065Pass G 0573010Pass G 0573080Pass G 0573400Pass G 0700530Pass G 0700532Pass G 0974930Pass H 0700702Pass H 0731152Pass I 0120019Pass I 0120115Pass I 0120120Pass I 0120121Pass I 0120122Pass I 0120124Pass I 0120125Pass I 0120126Pass I 0120127Pass I 0120128Pass I 0120129Pass I 0120130Pass I 0120131Pass I 0120132Pass I 0120150Pass I 0120176Pass I 0120177Pass I 0120601Pass I 0123701Pass I 0171205Pass I 0212085Pass I 0212086Pass I 0573300Pass I 0750140

Bulletin No. 2021-12 VII VDR - 39 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass I 0970500Pass J 0121121Pass J 0140130Pass J 0141125Pass K 0110400Pass K 0111008Pass K 0118581Pass K 0121600Pass K 0131450Pass K 0141611Pass K 0160165Pass K 0680103Pass K 0680108Pass L 0190107Pass L 0190113Pass L 0191031Pass L 0195713Pass L 0721000Pass L 0721007Pass L 0721035Pass L 0721037Pass L 0721040Pass L 0731152Pass L 0750128Pass L 0750140Pass L 0750343Pass L 0750350Pass L 0750360Pass L 0750600Pass L 0750601Pass L 0750603Pass L 0750807Pass L 0750819Pass L 0750838Pass L 0750843Pass L 0750844Pass L 0750846Pass L 0750848Pass L 0750849Pass L 0750851Pass L 0750862Pass L 0750872Pass L 0750873Pass L 0750875Pass L 0750884Pass L 0750885Pass L 0750886Pass L 0750887Pass L 0750888Pass L 0750889

Bulletin No. 2021-12 VII VDR - 40 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass L 0750890Pass L 0750891Pass L 0750892Pass L 0750893Pass L 0750894Pass L 0750896Pass L 0750897Pass L 0750898Pass L 0750943Pass L 0750945Pass L 0750947Pass L 0750948Pass L 0750949Pass L 0750950Pass L 0750951Pass L 0750952Pass L 0750953Pass L 0750954Pass L 0750955Pass L 0750956Pass L 0750958Pass L 0750959Pass M 0120115Pass M 0123505Pass M 0123507Pass M 0123510Pass M 0200912Pass M 0200919Pass M 0360140Pass M 0360160Pass M 0750140Pass M 0750142Pass M 0750390Pass M 0753921Pass M 0970130Pass N 0000123Pass N 0000127Pass N 0000177Pass N 0000400Pass N 0000425Pass N 0000438Pass N 0000477Pass N 0010100Pass N 0020477Pass N 0030101Pass N 0050107Pass N 0100100Pass N 0100920Pass N 0100923Pass N 0100932

Bulletin No. 2021-12 VII VDR - 41 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0110100Pass N 0120019Pass N 0120115Pass N 0120120Pass N 0120121Pass N 0120122Pass N 0120124Pass N 0120125Pass N 0120126Pass N 0120127Pass N 0120128Pass N 0120129Pass N 0120130Pass N 0120131Pass N 0120132Pass N 0120150Pass N 0120176Pass N 0120177Pass N 0120600Pass N 0120601Pass N 0120900Pass N 0121103Pass N 0121104Pass N 0121106Pass N 0121115Pass N 0121232Pass N 0121404Pass N 0121600Pass N 0121902Pass N 0122280Pass N 0122500Pass N 0122900Pass N 0123200Pass N 0123315Pass N 0123319Pass N 0123502Pass N 0123505Pass N 0123507Pass N 0123539Pass N 0123542Pass N 0123674Pass N 0123700Pass N 0123701Pass N 0124336Pass N 0130110Pass N 0130125Pass N 0130126Pass N 0130500Pass N 0130525Pass N 0130549

Bulletin No. 2021-12 VII VDR - 42 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0131210Pass N 0131450Pass N 0132050Pass N 0132055Pass N 0140101Pass N 0140102Pass N 0140104Pass N 0140124Pass N 0140412Pass N 0140680Pass N 0140681Pass N 0140684Pass N 0140787Pass N 0142100Pass N 0142106Pass N 0143906Pass N 0145065Pass N 0150134Pass N 0150200Pass N 0150322Pass N 0150324Pass N 0150328Pass N 0150404Pass N 0151004Pass N 0151060Pass N 0151100Pass N 0160106Pass N 0160143Pass N 0160165Pass N 0160172Pass N 0160174Pass N 0160184Pass N 0160400Pass N 0161700Pass N 0171105Pass N 0171106Pass N 0171108Pass N 0171453Pass N 0171804Pass N 0171806Pass N 0171810Pass N 0190107Pass N 0190113Pass N 0190209Pass N 0191143Pass N 0195713Pass N 0200151Pass N 0200501Pass N 0200912Pass N 0200913

Bulletin No. 2021-12 VII VDR - 43 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0200919Pass N 0201771Pass N 0212010Pass N 0212020Pass N 0212035Pass N 0212040Pass N 0212060Pass N 0212065Pass N 0212080Pass N 0240100Pass N 0240600Pass N 0270100Pass N 0288704Pass N 0310200Pass N 0330100Pass N 0330301Pass N 0330302Pass N 0360129Pass N 0360140Pass N 0360142Pass N 0360151Pass N 0360152Pass N 0360160Pass N 0360162Pass N 0360167Pass N 0360170Pass N 0360181Pass N 0364014Pass N 0474540Pass N 0474542Pass N 0474549Pass N 0490100Pass N 0490106Pass N 0490180Pass N 0573080Pass N 0573400Pass N 0573500Pass N 0573600Pass N 0573700Pass N 0573740Pass N 0573840Pass N 0573850Pass N 0608237Pass N 0680100Pass N 0680107Pass N 0680108Pass N 0680109Pass N 0680110Pass N 0688145Pass N 0690102

Bulletin No. 2021-12 VII VDR - 44 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0690117Pass N 0690130Pass N 0690700Pass N 0691712Pass N 0691750Pass N 0691774Pass N 0691775Pass N 0692812Pass N 0695423Pass N 0698106Pass N 0700102Pass N 0700111Pass N 0700112Pass N 0700113Pass N 0700200Pass N 0700413Pass N 0700508Pass N 0700530Pass N 0700540Pass N 0700541Pass N 0700550Pass N 0700566Pass N 0700610Pass N 0700700Pass N 0700702Pass N 0700719Pass N 0700900Pass N 0721000Pass N 0721035Pass N 0721040Pass N 0731152Pass N 0750111Pass N 0750124Pass N 0750128Pass N 0750140Pass N 0750142Pass N 0750330Pass N 0750350Pass N 0750352Pass N 0750353Pass N 0750354Pass N 0750356Pass N 0750357Pass N 0750358Pass N 0750359Pass N 0750360Pass N 0750361Pass N 0750365Pass N 0750390Pass N 0750391

Bulletin No. 2021-12 VII VDR - 45 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0750509Pass N 0750510Pass N 0750511Pass N 0750600Pass N 0750601Pass N 0750603Pass N 0750807Pass N 0750819Pass N 0750838Pass N 0750843Pass N 0750844Pass N 0750846Pass N 0750848Pass N 0750849Pass N 0750851Pass N 0750862Pass N 0750872Pass N 0750873Pass N 0750875Pass N 0750884Pass N 0750885Pass N 0750886Pass N 0750887Pass N 0750888Pass N 0750889Pass N 0750890Pass N 0750891Pass N 0750892Pass N 0750893Pass N 0750894Pass N 0750896Pass N 0750897Pass N 0750898Pass N 0750943Pass N 0750944Pass N 0750945Pass N 0750947Pass N 0750948Pass N 0750949Pass N 0750950Pass N 0750951Pass N 0750952Pass N 0750953Pass N 0750954Pass N 0750955Pass N 0750956Pass N 0750958Pass N 0750959Pass N 0751362Pass N 0751363

Bulletin No. 2021-12 VII VDR - 46 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 0751364Pass N 0751365Pass N 0751502Pass N 0751515Pass N 0751516Pass N 0751536Pass N 0753921Pass N 0753966Pass N 0800122Pass N 0848522Pass N 0860144Pass N 0860162Pass N 0860163Pass N 0860189Pass N 0860192Pass N 0860237Pass N 0860302Pass N 0860303Pass N 0860308Pass N 0860313Pass N 0860320Pass N 0860335Pass N 0860479Pass N 0880300Pass N 0890222Pass N 0890228Pass N 0910202Pass N 0910203Pass N 0910251Pass N 0910602Pass N 0910603Pass N 0910800Pass N 0911400Pass N 0963123Pass N 0963124Pass N 0970100Pass N 0970107Pass N 0970130Pass N 0970300Pass N 0970360Pass N 0970361Pass N 0970390Pass N 0970400Pass N 0970819Pass N 0974930Pass N 3732900Pass N 4170100Pass N 4170101Pass N 4170400Pass N 4180200

Bulletin No. 2021-12 VII VDR - 47 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass N 4740300Pass N 4740301Pass N 5251651Pass N 5421654Pass O 0123505Pass O 0123507Pass O 0123539Pass O 0130201Pass O 0130560Pass O 0130561Pass O 0160106Pass O 0160168Pass O 0161800Pass O 0161801Pass O 0168042Pass O 0184020Pass O 0200101Pass O 0200106Pass O 0200150Pass O 0200156Pass O 0200158Pass O 0200160Pass O 0200161Pass O 0200520Pass O 0200905Pass O 0200912Pass O 0200913Pass O 0200919Pass O 0200931Pass O 0200936Pass O 0201801Pass O 0201802Pass O 0201889Pass O 0201892Pass O 0201893Pass O 0201894Pass O 0254470Pass O 0270100Pass O 0271911Pass O 0271912Pass O 0288704Pass O 0600117Pass O 0730100Pass O 0730200Pass O 0730400Pass O 0730500Pass O 0731154Pass O 0750142Pass O 0750360Pass O 0750512

Bulletin No. 2021-12 VII VDR - 48 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass O 0750518Pass O 0751545Pass O 0758004Pass O 0758005Pass O 0758308Pass O 0910202Pass O 0910206Pass O 0910231Pass O 0910243Pass O 0910247Pass O 0911901Pass O 0914255Pass P 0730100Pass P 0730500Pass P 0731152Pass P 0750124Pass P 0750128Pass P 0750140Pass P 0750330Pass P 0750350Pass P 0750352Pass P 0750353Pass P 0750354Pass P 0750356Pass P 0750357Pass P 0750358Pass P 0750359Pass P 0750360Pass P 0750361Pass P 0750365Pass P 0750600Pass P 0750601Pass P 0750603Pass P 0750807Pass P 0750819Pass P 0750838Pass P 0750843Pass P 0750844Pass P 0750846Pass P 0750848Pass P 0750849Pass P 0750851Pass P 0750862Pass P 0750872Pass P 0750873Pass P 0750875Pass P 0750884Pass P 0750885Pass P 0750886Pass P 0750887

Bulletin No. 2021-12 VII VDR - 49 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass P 0750888Pass P 0750889Pass P 0750890Pass P 0750891Pass P 0750892Pass P 0750893Pass P 0750894Pass P 0750896Pass P 0750897Pass P 0750898Pass P 0750943Pass P 0750947Pass P 0750948Pass P 0750949Pass P 0750950Pass P 0750951Pass P 0750952Pass P 0750953Pass P 0750954Pass P 0750955Pass P 0750956Pass P 0750958Pass P 0750959Pass R 0050107Pass R 0110091Pass R 0121600Pass R 0132055Pass R 0150200Pass R 0151004Pass R 0151020Pass R 0151060Pass R 0191031Pass R 0191158Pass R 0195713Pass R 0690548Pass R 0691774Pass R 0691775Pass R 0692812Pass R 0695423Pass R 0698106Pass R 0700503Pass R 0700530Pass R 0700702Pass R 0700719Pass R 0721037Pass R 0750140Pass R 0750142Pass R 0750600Pass R 0750601Pass R 0750603

Bulletin No. 2021-12 VII VDR - 50 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass R 0750807Pass R 0750819Pass R 0750838Pass R 0750843Pass R 0750844Pass R 0750846Pass R 0750848Pass R 0750849Pass R 0750851Pass R 0750862Pass R 0750872Pass R 0750873Pass R 0750875Pass R 0750884Pass R 0750885Pass R 0750886Pass R 0750887Pass R 0750888Pass R 0750889Pass R 0750890Pass R 0750891Pass R 0750892Pass R 0750893Pass R 0750894Pass R 0750896Pass R 0750897Pass R 0750898Pass R 0750943Pass R 0750947Pass R 0750948Pass R 0750949Pass R 0750950Pass R 0750951Pass R 0750952Pass R 0750953Pass R 0750954Pass R 0750955Pass R 0750956Pass R 0750958Pass R 0750959Pass R 0751362Pass R 0751363Pass R 0751364Pass R 0751365Pass R 0751515Pass R 0751516Pass R 0751536Pass R 0860302Pass R 0884578Pass R 0890222

Bulletin No. 2021-12 VII VDR - 51 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass R 0910202Pass R 0910251Pass R 0910800Pass R 0911100Pass R 0911400Pass S 0700702Pass S 0731152Pass T 0121121Pass T 0140130Pass U 0131450Pass U 0132055Pass U 0142106Pass U 0690548Pass U 0691774Pass U 0691775Pass U 0692812Pass U 0692813Pass U 0698106Pass U 0700702Pass U 0700719Pass U 0750140Pass U 0750142Pass U 0750390Pass U 0750600Pass U 0750601Pass U 0750603Pass U 0750807Pass U 0750819Pass U 0750838Pass U 0750843Pass U 0750844Pass U 0750846Pass U 0750848Pass U 0750849Pass U 0750851Pass U 0750862Pass U 0750872Pass U 0750873Pass U 0750875Pass U 0750884Pass U 0750885Pass U 0750886Pass U 0750887Pass U 0750888Pass U 0750889Pass U 0750890Pass U 0750891Pass U 0750892Pass U 0750893Pass U 0750894

Bulletin No. 2021-12 VII VDR - 52 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass U 0750896Pass U 0750897Pass U 0750898Pass U 0750943Pass U 0750947Pass U 0750948Pass U 0750949Pass U 0750950Pass U 0750951Pass U 0750952Pass U 0750953Pass U 0750954Pass U 0750955Pass U 0750956Pass U 0750958Pass U 0750959Pass U 0751362Pass U 0751363Pass U 0751364Pass U 0751365Pass U 0751515Pass U 0751516Pass U 0751536Pass U 0910202Pass U 0910251Pass U 0910800Pass U 0911100Pass U 0911400

91 Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3601 =111000<>3601 <>111000<>3601 =132500<>3601 <>132500<>3601 =132900<>3601 <>132900<>3601 =298000<>3601 <>298000<>3601 =582000<>3601 <>582000<>3601 =583000<>3601 <>583000<>3601 =590000<>3601 <>590000<>3601 =599000<>3601 <>599000<>3601 =599100<>3601 <>599100<>3601 =599800

Bulletin No. 2021-12 VII VDR - 53 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3601 <>599800=3601 =111000=3601 =132500=3601 =132900=3601 =298000=3601 =582000=3601 =583000=3601 =590000=3601 =599000=3601 =599100=3601 =599800

91E Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts.

USSGL ACCOUNT 

NUMBER DOLLAR AMOUNT

Pass 101000 0

92 Limited Use of USSGL 411601

The use of USSGL account 411601 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=411601

92E Limited Use of USSGL 411601

The use of USSGL account 411601 is limited to specific TAS.

CONCATENATED 

TAS

Pass 070 X4236000

93 Main Account 3603 USSGL Restrictions

TAS with Main Account 3603 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3603 =131000<>3603 <>131000<>3603 =131900<>3603 <>131900<>3603 =298000<>3603 <>298000<>3603 =590000<>3603 <>590000<>3603 =590900<>3603 <>590900<>3603 =599100<>3603 <>599100<>3603 =599800<>3603 <>599800=3603 =131000=3603 =131900=3603 =298000=3603 =590000=3603 =590900=3603 =599100=3603 =599800

94 Limited Use of USSGLs 415730 and 439730

The use of USSGL accounts 415730 and 439730 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

=415730=439730

94E Limited Use of USSGLs 415730 and 439730

The use of USSGL accounts 415730 and 439730 is limited to specific TAS.

CONCATENATED 

TAS

Bulletin No. 2021-12 VII VDR - 54 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 012 X5205000Pass

01420172021 5639000

Pass

01420172023 5637000

Pass

01420172023 5638000

Pass

01420172028 5639000

Pass

01420172030 5637000

Pass

01420172030 5638000

Pass 075 X5551000

95 Main Account 3605 USSGL Restrictions

TAS with Main Account 3605 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3605 =131000<>3605 <>131000<>3605 =131900<>3605 <>131900<>3605 =298000<>3605 <>298000<>3605 =590000<>3605 <>590000<>3605 =590900<>3605 <>590900<>3605 =599100<>3605 <>599100<>3605 =599800<>3605 <>599800=3605 =131000=3605 =131900=3605 =298000=3605 =590000=3605 =590900=3605 =599100=3605 =599800

96 Main Account 3602 USSGL Restrictions

TAS with Main Account 3602 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3602 =111000<>3602 <>111000<>3602 =132500<>3602 <>132500<>3602 =132900<>3602 <>132900<>3602 =240000<>3602 <>240000<>3602 =298000<>3602 <>298000

Bulletin No. 2021-12 VII VDR - 55 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3602 =582000<>3602 <>582000<>3602 =583000<>3602 <>583000<>3602 =590000<>3602 <>590000<>3602 =599000<>3602 <>599000<>3602 =599100<>3602 <>599100<>3602 =599800<>3602 <>599800=3602 =111000=3602 =132500=3602 =132900=3602 =240000=3602 =298000=3602 =582000=3602 =583000=3602 =590000=3602 =599000=3602 =599100=3602 =599800

97 Main Account 3606 USSGL Restrictions

TAS with Main Account 3606 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3606 =111000<>3606 <>111000<>3606 =136000<>3606 <>136000<>3606 =136700<>3606 <>136700<>3606 =240000<>3606 <>240000<>3606 =298000<>3606 <>298000<>3606 =532000<>3606 <>532000<>3606 =532400<>3606 <>532400<>3606 =599000<>3606 <>599000<>3606 =599100<>3606 <>599100<>3606 =599800<>3606 <>599800=3606 =111000=3606 =136000=3606 =136700=3606 =240000

Bulletin No. 2021-12 VII VDR - 56 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=3606 =298000=3606 =532000=3606 =532400=3606 =599000=3606 =599100=3606 =599800

98 Main Account 3604 USSGL Restrictions

TAS with Main Account 3604 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3604 =132500<>3604 <>132500<>3604 =132900<>3604 <>132900<>3604 =134300<>3604 <>134300<>3604 =134800<>3604 <>134800<>3604 =136300<>3604 <>136300<>3604 =136800<>3604 <>136800<>3604 =211000<>3604 <>211000<>3604 =298000<>3604 <>298000<>3604 =580400<>3604 <>580400<>3604 =531000<>3604 <>531000<>3604 =531900<>3604 <>531900<>3604 =532000<>3604 <>532000<>3604 =532400<>3604 <>532400<>3604 =582400<>3604 <>582400<>3604 =583400<>3604 <>583400<>3604 =589400<>3604 <>589400<>3604 =599100<>3604 <>599100<>3604 =599800<>3604 <>599800<>3604 =633000<>3604 <>633000=3604 =132500=3604 =132900=3604 =134300

Bulletin No. 2021-12 VII VDR - 57 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=3604 =134800=3604 =136300=3604 =136800=3604 =211000=3604 =298000=3604 =580400=3604 =531000=3604 =531900=3604 =532000=3604 =532400=3604 =582400=3604 =583400=3604 =589400=3604 =599100=3604 =599800=3604 =633000

99 USSGL Reimbursable Flag "R" Restriction

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR

=418000 =R=419000 =R=419100 =R=426100 =R=426200 =R=426300 =R=426500 =R=438400 =R=439300 =R=439800 =R

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 418000 086 X4240000Pass 419000 013 X1006000Pass 419000 013 X1008000Pass 419000 019 X0113000Pass 419000 019 X0535000Pass 419000 019 X5713000Pass 419000 086 X4240000Pass 419100

01120152016 

1032000

Pass 419100

01120152020 

1032000

Pass 419100

01120162017 

1032000

Pass 419100

01120162021 

1032000

Pass 426100 086 X4240000Pass 426200 086 X4240000Pass 426300 086 X4240000Pass 426500 086 X4240000

Bulletin No. 2021-12 VII VDR - 58 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438200 455 X4110000Pass 438400 012 X0113000Pass 438400 012 X3700000Pass 438400 012 X4050000Pass 438400 013 X1006000Pass 438400

01320122027 

4421000

Pass 438400 069 X8106000Pass 438400 069 X8107000Pass 438400 075 X0353000Pass 438400 075 X0511000Pass 438400 075 X0600000Pass 438400 075 X1553000Pass 438400 075 X4309000Pass 438400

07520132018 

0511000

Pass 438400

07520142019 

0511000

Pass 438400

07520152020 

0511000

Pass 438400

07520162016 

0511000

Pass 438400

07520162021 

0511000

Pass 438400

07520172017 

0511000

Pass 438400

07520172022 

0511000

Pass 438400

07520182018 

0511000

Pass 438400

07520182019 

0350000

Pass 438400

07520182022 

0511000

Pass 438400

07520192020 

0350000

Pass 438400

07520202021 

0350000

Pass 438400 088 X8436000Pass 438400 352 X4136000Pass 439800 013 X1006000Pass 439800 075 X0600000

100

Restricted Use of USSGL accounts 415100 and 415700 on Expired TAS

Reporting USSGL accounts 415100 and 415700 on expired TAS is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER TAS STATUS

=415100 =E=415700 =E

101 Main Account 3608 USSGL Restrictions

TAS with Main Account 3608 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3608 =111000<>3608 <>111000

Bulletin No. 2021-12 VII VDR - 59 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3608 =132500<>3608 <>132500<>3608 =132900<>3608 <>132900<>3608 =240000<>3608 <>240000<>3608 =298000<>3608 <>298000<>3608 =580600<>3608 <>580600<>3608 =582600<>3608 <>582600<>3608 =583600<>3608 <>583600<>3608 =599000<>3608 <>599000<>3608 =599100<>3608 <>599100<>3608 =599800<>3608 <>599800=3608 =111000=3608 =132500=3608 =132900=3608 =240000=3608 =298000=3608 =580600=3608 =582600=3608 =583600=3608 =599000=3608 =599100=3608 =599800

102 Main Account 3609 USSGL Restrictions

TAS with Main Account 3609 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3609 =136000<>3609 <>136000<>3609 =136700<>3609 <>136700<>3609 =298000<>3609 <>298000<>3609 =532000<>3609 <>532000<>3609 =532400<>3609 <>532400<>3609 =599100<>3609 <>599100<>3609 =599800<>3609 <>599800=3609 =136000=3609 =136700

Bulletin No. 2021-12 VII VDR - 60 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=3609 =298000=3609 =532000=3609 =532400=3609 =599100=3609 =599800

103 Main Account 3610 USSGL Restrictions

TAS with Main Account 3610 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3610 =136000<>3610 <>136000<>3610 =136700<>3610 <>136700<>3610 =298000<>3610 <>298000<>3610 =532000<>3610 <>532000<>3610 =532400<>3610 <>532400<>3610 =599100<>3610 <>599100<>3610 =599800<>3610 <>599800=3610 =136000=3610 =136700=3610 =298000=3610 =532000=3610 =532400=3610 =599100=3610 =599800

104

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G"

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR

FINANCING 

ACCOUNT CODE

=425100 =R =G

104E

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G"

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS.

CONCATENATED 

TAS

Pass 086 X4240000

107

USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS. Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

PRIOR YEAR 

ADJUSTMENT COD

=411900 =C =X 

107E

USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS.

CONCATENATED 

TAS

Pass 096 X3123000

108

Reimbursable Flag Restriction for DEFC Values

Reimbursable Flag must be "D" (Direct) for any DEFC values other than "Q". Fail

REIMBURSABLE 

FLAG INDICATOR

DISASTER 

EMERGENCY FUND 

CODE

=R <>Q

Bulletin No. 2021-12 VII VDR - 61 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

110

FBWT restriction on specific suspense accounts

SAM Default Accounts (Availability Type F) (Main Account 3500 and 3502) must have $0 FBWT each reporting period Fail

AVAILABILITY TYPE 

CODE

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

=F =3500 =101000 =F =3502 =101000 

111

Special and Trust Fund Restriction for Specific USSGL Accounts with Reimbursable Flag "D"

Reporting some USSGL accounts with Reimbursable Flag "D" and Fund Type "ES" or "ET" is restricted to specific Fund Families. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR FUND TYPE

=421200 =D =ES=421200 =D =ET=422500 =D =ES=422500 =D =ET=425500 =D =ES=425500 =D =ET=426000 =D =ES=426000 =D =ET=426100 =D =ES=426100 =D =ET=426200 =D =ES=426200 =D =ET=426300 =D =ES=426300 =D =ET=426400 =D =ES=426400 =D =ET=426500 =D =ES=426500 =D =ET=426600 =D =ES=426600 =D =ET=426700 =D =ES=426700 =D =ET=427100 =D =ES=427100 =D =ET=427500 =D =ES=427500 =D =ET=427600 =D =ES=427600 =D =ET=427700 =D =ES=427700 =D =ET=428300 =D =ES=428300 =D =ET=428500 =D =ES=428500 =D =ET=428600 =D =ES=428600 =D =ET=428700 =D =ES=428700 =D =ET=429000 =D =ES=429000 =D =ET

Bulletin No. 2021-12 VII VDR - 62 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

111E

Special and Trust Fund Restriction for Specific USSGL Accounts with Reimbursable Flag "D"

Reporting some USSGL accounts with Reimbursable Flag "D" and Fund Type "ES" or "ET" is restricted to specific Fund Families.

USSGL ACCOUNT 

NUMBER Fund Family

Pass 422500 0288704Pass 422500 0608018Pass 422500 0608237Pass 422500 0695172Pass 422500 0758308Pass 425500 0288704Pass 425500 0608018Pass 425500 0608051Pass 425500 0608237Pass 425500 0695172Pass 426000 0698159Pass 426100 0695172Pass 426100 0698083Pass 426100 0698634Pass 426100 0705088Pass 426100 0978164Pass 426600 0148370Pass 426600 0155131Pass 426600 0608237Pass 426600 0698107Pass 426600 0698159Pass 426600 0705088Pass 426600 0895068Pass 426600 0895178Pass 427700 0148370Pass 427700 0155131Pass 427700 0608010Pass 427700 0608011Pass 427700 0608051Pass 427700 0698083Pass 427700 0698107Pass 427700 0705088Pass 427700 5375564Pass 428700 0705088

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 =131000<>3611 <>131000<>3611 =131900<>3611 <>131900<>3611 =298000<>3611 <>298000<>3611 =331000<>3611 <>331000<>3611 =590000

Bulletin No. 2021-12 VII VDR - 63 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

<>3611 <>590000<>3611 =590900<>3611 <>590900<>3611 =599000<>3611 <>599000<>3611 =599100<>3611 <>599100<>3611 =599800<>3611 <>599800=3611 =131000=3611 =131900=3611 =298000=3611 =331000=3611 =590000=3611 =590900=3611 =599000=3611 =599100=3611 =599800

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

<>3612 =131000<>3612 <>131000<>3612 =131900<>3612 <>131900<>3612 =298000<>3612 <>298000<>3612 =331000<>3612 <>331000<>3612 =590000<>3612 <>590000<>3612 =590900<>3612 <>590900<>3612 =599000<>3612 <>599000<>3612 =599100<>3612 <>599100<>3612 =599800<>3612 <>599800=3612 =131000=3612 =131900=3612 =298000=3612 =331000=3612 =590000=3612 =590900=3612 =599000=3612 =599100=3612 =599800

Bulletin No. 2021-12 VII VDR - 64 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 X3112000Pass 411912 096 X3122000Pass 411912 096 X3123000Pass 412050 096 X3112000Pass 412050 096 X3122000Pass 412050 096 X3123000Pass 421512 096 X3112000Pass 421512 096 X3122000Pass 421512 096 X3123000Pass 425512 096 X3112000Pass 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

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 0120502

Bulletin No. 2021-12 VII VDR - 65 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 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

118

Restricted Use of USSGL Accounts 113510 and 123500

The use of USSGL accounts 113510 and 123500 is restricted to specific Department of Defense TAS only. Fail

USSGL ACCOUNT 

NUMBER

=113510=123500

118E

Restricted Use of USSGL Accounts 113510 and 123500

The use of USSGL accounts 113510 and 123500 is restricted to specific Department of Defense TAS only.

CONCATENATED 

TAS

Pass 017 X6950000Pass 021 X6951000Pass 057 X6952000Pass 096 X6954000Pass 097 X6953000

119

Restricted Use of USSGL Accounts 416512, 416612, 416712, and 422512

The use of USSGL accounts 416512, 416612, 416712, and 422512 is restricted to the U.S. Army Corps of Engineers Fail

USSGL ACCOUNT 

NUMBER

=416512=416612=416712=422512

Bulletin No. 2021-12 VII VDR - 66 
Part 2

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

119E

Restricted Use of USSGL Accounts 416512, 416612, 416712, and 422512

The use of USSGL accounts 416512, 416612, 416712, and 422512 is restricted to the U.S. Army Corps of Engineers

AGENCY 

IDENTIFIER

Pass 096

120

Restricted Use of USSGL Account 422100 with Beginning Credit Balance

Reporting USSGL account 422100 with a beginning credit balance is restricted to specific cases. Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR Begin End Indicato

=422100 =C =B =422100 =C =B 

120E

Restricted Use of USSGL Account 422100 with Beginning Credit Balance

Reporting USSGL account 422100 with a beginning credit balance is restricted to specific cases.

CREDIT COHORT 

YEAR

CONCATENATED 

TAS

Pass 2005 073 X4150000Pass 2005 083 X4162000Pass 2006 073 X4150000Pass 2007 073 X4149000Pass 2008 069 X4123000Pass 2008 073 X4150000Pass 2009 069 X4123000Pass 2010 069 X4123000Pass 2010 073 X4150000Pass 2011 071 X4074000Pass 2011 073 X4149000Pass 2012 069 X4123000Pass 2012 073 X4149000Pass 2012 073 X4150000Pass 2013 069 X4123000Pass 2013 073 X4148000Pass 2013 077 X4485000Pass 2013 083 X4161000Pass 2013 083 X4162000Pass 2014 069 X4123000Pass 2015 069 X4123000Pass 2016 069 X4123000Pass 2017 069 X4082000Pass 2017 069 X4123000Pass 2017 083 X4162000Pass 2018 069 X4123000Pass 2018 073 X4149000Pass 2019 069 X4123000Pass 2020 077 X4485000Pass 2020 083 X4162000

Bulletin No. 2021-12 VII VDR - 67