Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

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) D

Pass (BLANK) G

Fail BAL D

Fail BAL G

Fail NEW D

Fail NEW G

15E Availability Time Indicator

Availability Time Indicator is required for the 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

AVAILABILITY 

TIME 

INDICATOR

Fail 462000 B A

Fail 462000 B S

Fail 462000 E (BLANK)

Pass 462000 B (BLANK)

Pass 462000 E A

Pass 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 E

Fail 411200 X E

Fail 411300 X E

Fail 411400 X E

Fail 411500 X E

Fail 411600 X E

Fail 411601 X E

Fail 411700 X E

Fail 411800 X E

Fail 412100 X E

Fail 412300 X E

Fail 412400 X E

Fail 412500 X E

Fail 413100 X E

Fail 413200 X E

Fail 413600 X E

Fail 414100 X E

Fail 415000 X E

Fail 415700 X E

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2019-06 VII VDR - 1 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 415800 X E

Fail 416800 X E

Fail 417000 X E

Fail 417500 X E

Fail 419000 X E

Fail 421200 X E

Fail 429000 X E

Fail 438200 X E

Fail 438700 X E

Fail 438800 X E

Fail 439200 X E

Fail 439400 X E

Fail 439700 X E

Fail 439800 X E

Fail 439900 X E

Fail 445000 X E

Fail 462000 X E

Fail 490800 X E

21E GTAS Fund Type

Specific USSGL accounts are valid for each 

GTAS Fund Type.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

CONCATENATE

D TAS

Fail 411400 ET 015 X8526000

Fail 411400 ET 015 X8585000

Fail 411400 ET 015 X8594000

Fail 411400 ET 015 X8595000

Fail 411400 ET 015 X8596000

Fail 411400 ET 015 X8600000

Fail 411400 ET 015 X8602000

Fail 411400 ET 015 X8604000

Fail 411400 ET 015 X8608000

Fail 411400 ET 070 X8530000

Fail 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 EG U

Fail 435000 ER U

Fail 435000 EP U

Fail 435000 TR U

Fail 435000 EC U

Bulletin No. 2019-06 VII VDR - 2 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 435000 EM U

Pass 435000 ES U

Pass 435000 ET U

23E Borrowing Source Code

Borrowing Source Code is required for 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BORROWING 

SOURCE

Fail 438200 D F

Fail 438200 D T

Fail 438200 D P

Fail 438200 P F

Fail 438200 P T

Fail 438200 S F

Fail 438200 S T

Fail 438200 S P

Fail 438200 C F

Fail 438200 C T

Fail 438200 C P

Fail 438200 P P

Fail 438200 B (BLANK)

Pass 438200 B F

Pass 438200 B P

Pass 438200 B T

Pass 438200 D (BLANK)

Pass 438200 P (BLANK)

Pass 438200 S (BLANK)

Pass 438200 C (BLANK)

Fail 438400 C F

Fail 438400 C P

Fail 438400 C T

Fail 438400 D F

Fail 438400 D P

Fail 438400 D T

Fail 438400 P F

Fail 438400 P P

Fail 438400 P T

Fail 438400 S F

Fail 438400 S P

Fail 438400 S T

Pass 438400 P (BLANK)

Pass 438400 S (BLANK)

Bulletin No. 2019-06 VII VDR - 3 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 C (BLANK)

Pass 438400 D (BLANK)

Fail 439200 B (BLANK)

Fail 439200 C F

Fail 439200 C T

Fail 439200 C P

Fail 439200 D F

Fail 439200 D T

Fail 439200 D P

Fail 439200 E F

Fail 439200 E T

Fail 439200 E P

Fail 439200 F F

Fail 439200 F T

Fail 439200 F P

Fail 439200 P F

Fail 439200 P T

Fail 439200 P P

Fail 439200 R F

Fail 439200 R T

Fail 439200 R P

Fail 439200 S F

Fail 439200 S T

Fail 439200 S P

Pass 439200 B F

Pass 439200 B T

Pass 439200 B P

Pass 439200 C (BLANK)

Pass 439200 D (BLANK)

Pass 439200 E (BLANK)

Pass 439200 F (BLANK)

Pass 439200 P (BLANK)

Pass 439200 R (BLANK)

Pass 439200 S (BLANK)

Fail 439300 B (BLANK)

Fail 439300 C F

Fail 439300 C T

Fail 439300 C P

Fail 439300 D F

Fail 439300 D T

Bulletin No. 2019-06 VII VDR - 4 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 439300 D P

Fail 439300 E F

Fail 439300 E T

Fail 439300 E P

Fail 439300 F F

Fail 439300 F T

Fail 439300 F P

Fail 439300 P F

Fail 439300 P T

Fail 439300 P P

Fail 439300 R F

Fail 439300 R T

Fail 439300 R P

Fail 439300 S F

Fail 439300 S T

Fail 439300 S P

Pass 439300 B F

Pass 439300 B T

Pass 439300 B P

Pass 439300 C (BLANK)

Pass 439300 D (BLANK)

Pass 439300 E (BLANK)

Pass 439300 F (BLANK)

Pass 439300 P (BLANK)

Pass 439300 R (BLANK)

Pass 439300 S (BLANK)

24E Reporting Type Code

The USSGL Accounts must be valid for the 

Reporting Type Code.

USSGL 

ACCOUNT 

NUMBER

REPORTING 

TYPE CODE

CONCATENATE

D TAS

Pass 340000 U 020 X6311000

25 439100 and Appropriation Flag Validation

USSGL 439100 can only be used on the bulk 

file if the Appropriation Flag on the SMAF is I 

(Indefinite) or M (Mixed). Fail

USSGL 

ACCOUNT 

NUMBER

APPROPRIATIO

N FLAG

=439100 =(BLANK)

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

Bulletin No. 2019-06 VII VDR - 5 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

27

Credit Cohort Year and Financing Account 

Code Validation

If Financing Account Code for the TAS is D 

(Direct) or G (Guaranteed) on the SMAF and 

the USSGL account is budgetary, then the 

Credit Cohort Year is required. Otherwise, 

Credit Cohort Year should be null. Pass

CREDIT 

COHORT YEAR

BUDGETARY 

PROPRIETARY

FINANCING 

ACCOUNT 

CODE

=(BLANK) =A =D

=(BLANK) =A =N

=(BLANK) =A =G

=(BLANK) =B =N

=(BLANK) =P =D

=(BLANK) =P =N

=(BLANK) =P =G

=1992 =B =D

=1992 =B =G

=1993 =B =D

=1993 =B =G

=1994 =B =D

=1994 =B =G

=1995 =B =D

=1995 =B =G

=1996 =B =D

=1996 =B =G

=1997 =B =D

=1997 =B =G

=1998 =B =D

=1998 =B =G

=1999 =B =D

=1999 =B =G

=2000 =B =D

=2000 =B =G

=2001 =B =D

=2001 =B =G

=2002 =B =D

=2002 =B =G

=2003 =B =D

=2003 =B =G

=2004 =B =D

=2004 =B =G

=2005 =B =D

=2005 =B =G

Bulletin No. 2019-06 VII VDR - 6 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=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

=2016 =B =D

=2016 =B =G

=2017 =B =D

=2017 =B =G

=2018 =B =D

=2018 =B =G

=2019 =B =D

=2019 =B =G

27E

Credit Cohort Year and Financing Account 

Code Validation

If Financing Account Code for the TAS is D 

(Direct) or G (Guaranteed) on the SMAF and 

the USSGL account is budgetary, then the 

Credit Cohort Year is required. Otherwise, 

Credit Cohort Year should be null.

CREDIT 

COHORT YEAR

CONCATENATE

D TAS

FINANCING 

ACCOUNT 

CODE

Pass (BLANK) 086 X4240000 D

Pass (BLANK) 086 X4240000 G

Pass (BLANK) 091 X4251000 D

Pass (BLANK) 091 X4251000 G

Pass (BLANK) 091 X4252000 D

Pass (BLANK) 091 X4252000 G

Pass (BLANK) 091 X4253000 D

Bulletin No. 2019-06 VII VDR - 7 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 091 X4253000 G

Pass (BLANK) 091 X4255000 D

Pass (BLANK) 091 X4255000 G

Pass (BLANK) 091 X4290000 D

Pass (BLANK) 091 X4290000 G

Pass (BLANK) 091 X4449000 D

Pass (BLANK) 091 X4449000 G

Pass (BLANK) 091 X4453000 D

Pass (BLANK) 091 X4453000 G

Pass (BLANK) 091 X4459000 D

Pass (BLANK) 091 X4459000 G

Pass (BLANK) 091 X4300000 D

Pass (BLANK) 091 X4300000 G

Pass 1001 071 X4074000 D

Pass 1001 071 X4074000 G

Pass 1001 071 X4075000 D

Pass 1001 071 X4075000 G

Pass 2019 012 X4158000 D

Pass 2019 012 X4158000 G

Pass 2019 086 X4587000 D

Pass 2019 086 X4587000 G

28 PYA and Beginning Balance Validation

If the Begin End Indicator is B (Beginning), 

then the Prior Year Adjustment Code value 

must be X (not an adjustment to prior year 

reporting). Fail

Begin End 

Indicator

PRIOR YEAR 

ADJUSTMENT 

CODE

=B =B

=B =P

29

Program Report Category Code and 

Apportionment Category Code Validation

If the Apportionment Category Code is E, then 

Program Report Category Code (number) 

must be null. Fail

APPORTIONME

NT 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

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

Fail 406000 B ##

Fail 406000 A ##

Pass 406000 A (BLANK)

Pass 406000 B (BLANK)

Bulletin No. 2019-06 VII VDR - 8 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 407000 A ##

Fail 407000 B ##

Pass 407000 A (BLANK)

Pass 407000 B (BLANK)

Fail 421000 A ##

Fail 421000 B ##

Pass 421000 A (BLANK)

Pass 421000 B (BLANK)

Fail 421500 A ##

Fail 421500 B ##

Pass 421500 A (BLANK)

Pass 421500 B (BLANK)

Fail 431000 A ##

Fail 431000 B ##

Pass 431000 A (BLANK)

Pass 431000 B (BLANK)

Fail 463000 A ##

Fail 463000 B ##

Pass 463000 A (BLANK)

Pass 463000 B (BLANK)

Fail 465000 A ##

Fail 465000 B ##

Pass 465000 A (BLANK)

Pass 465000 B (BLANK)

30

Apportionment Category B and 

Apportionment Category B Program Code 

(Number) Validation

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159. Fail

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT 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

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT CATEGORY 

B PROGRAM

Fail 406000 B ####

Pass 406000 B (BLANK)

Fail 407000 B ####

Pass 407000 B (BLANK)

Fail 421000 B ####

Bulletin No. 2019-06 VII VDR - 9 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 421000 B (BLANK)

Fail 421500 B ####

Pass 421500 B (BLANK)

Fail 431000 B ####

Pass 431000 B (BLANK)

Fail 463000 B ####

Pass 463000 B (BLANK)

Fail 465000 B ####

Pass 465000 B (BLANK)

31 BEA Category Validation

The Bulk File BEA Category Indicator must 

agree with the TAS level BEA Category 

Indicator on the SMAF, unless TAS level BEA 

Category Indicator on the SMAF is N (NET), in 

which Bulk File BEA Category would be M 

(Mandatory). Fail

BEA CATEGORY 

INDICATOR

TAS LEVEL BEA 

CATEGORY

=D =M

=D =(BLANK)

=D =I

=D =G

=D =N

=M =D

=M =(BLANK)

=M =I

=M =G

31E BEA Category Validation

The Bulk File BEA Category Indicator must 

agree with the TAS level BEA Category 

Indicator on the SMAF, unless TAS level BEA 

Category Indicator on the SMAF is N (NET), in 

which Bulk File BEA Category would be M 

(Mandatory).

BEA CATEGORY 

INDICATOR

CONCATENATE

D TAS

Pass M 020 X0503000

32

Is First Year and Year of Budget Authority 

Indicator Validation

If Is First Year is Y, 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 

CODE IS FIRST YEAR

<>X =BAL =B =Y

<>X =BAL =P =Y

<>X =BAL =X =Y

<>X =BAL =(BLANK) =Y

<>X =NEW =X =N

Bulletin No. 2019-06 VII VDR - 10 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=X =BAL =B =Y

=X =BAL =P =Y

=X =BAL =X =Y

=X =BAL =(BLANK) =Y

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

CONCATENATE

D TAS

Pass NEW N

01420182019 

2240000

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) =###

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 ###

Pass 421200 F (BLANK)

Fail 422100 F ###

Pass 422100 F (BLANK)

Fail 422200 F ###

Pass 422200 F (BLANK)

Fail 423100 F ###

Pass 423100 F (BLANK)

Fail 425100 F ###

Bulletin No. 2019-06 VII VDR - 11 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 F (BLANK)

Fail 425200 F ###

Pass 425200 F (BLANK)

Fail 425300 F ###

Pass 425300 F (BLANK)

Fail 487200 F ###

Pass 487200 F (BLANK)

Fail 497200 F ###

Pass 497200 F (BLANK)

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 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 423100 F (BLANK)

Pass 425100 F (BLANK)

Pass 425200 F (BLANK)

Pass 425300 F (BLANK)

Pass 487200 F (BLANK)

Pass 497200 F (BLANK)

Bulletin No. 2019-06 VII VDR - 12 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 0200500

Pass 0200505

Pass 0200550

Pass 0200551

Pass 0200575

Pass 0200903

Pass 0200904

Pass 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 =299200 <>0

=12 =309000 <>0

=12 =309010 <>0

=12 =403200 <>0

=12 =404200 <>0

=12 =424000 <>0

=12 =439500 <>0

=12 =439501 <>0

=12 =573500 <>0

Bulletin No. 2019-06 VII VDR - 13 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=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

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

39E 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).

PRIOR YEAR 

ADJUSTMENT 

CODE

CONCATENATE

D TAS

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K 

(Canceling), then 101000 ending balance must 

be $0. Fail

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

Begin End 

Indicator

TAS STATUS 

TRANSITIONING 

CODE

=101000 <>0 =E =K

41

Prior Year Upward and Downward 

Adjustments and Is First Year

Prior Year Upward and Downward 

Adjustments cannot be reported in the TAS 

first year. Fail

USSGL 

ACCOUNT 

NUMBER IS FIRST YEAR

=498100 =Y

=498200 =Y

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

USSGL 

ACCOUNT 

NUMBER

=490800

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

CONCATENATE

D TAS

Pass 010 X4518000

Pass 020 X0550000

Pass

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.

CONCATENATE

D TAS

Pass 020 X0550000

Bulletin No. 2019-06 VII VDR - 14 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

=413600 <>X

=414900 <>X

=415700 <>X

=415800 <>X

=427300 <>X

=436000 <>X

=438400 <>X

=439400 <>X

=439700 <>X

=439701 <>X

=439800 <>X

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

CONCATENATE

D TAS

Reducti

on Type

Pass 414900 (BLANK) (BLANK)

01320122022 

0516000

(BLANK

)

Pass 414900 (BLANK) (BLANK)

01320122022 

8233000

(BLANK

)

Pass 415800 (BLANK) D

07020132015 

0715000

(BLANK

)

Pass 415800 (BLANK) D

07020142016 

0715000

(BLANK

)

Pass 438400 P M

01220132013 

1143000 SEQ

Pass 438400 P M

01220142014 

1143000 SEQ

Pass 438400 P M

01220152015 

1143000 SEQ

Pass 438400 P M

01220172020 

5216000 SEQ

Pass 438400 P M

01220182021 

5216000 SEQ

Pass 438400 P M

01320122022 

8233000 SEQ

Pass 438400 S M

01320122027 

4421000 SEQ

Pass 438400 S D

01620132013 

1200000 SEQ

Bulletin No. 2019-06 VII VDR - 15 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S D

02020132013 

0560000 SEQ

Pass 438400 P D

02520132014 

4472000 SEQ

Pass 438400 S D

02720132013 

0100000 SEQ

Pass 438400 P D

04720132015 

4542001 SEQ

Pass 438400 P D

06020122012 

8237000 SEQ

Pass 438400 S D

06920132013 

0102000 OTR

Pass 438400 S D

06920132013 

0301000 OTR

Pass 438400 S D

06920132013 

1301000 SEQ

Pass 438400 P D

06920132014 

5282000 ATB

Pass 438400 P D

06920132014 

5282000 SEQ

Pass 438400 P D

06920132015 

8121000 ATB

Pass 438400 P D

06920132015 

8121000 SEQ

Pass 438400 S D

07020132015 

0715000 SEQ

Pass 438400 S D

07120132015 

0100000 SEQ

Pass 438400 S D

07520132013 

0600000 SEQ

Pass 438400 S D

07520132013 

0943000 SEQ

Pass 438400 P D

07520132014 

8393000 SEQ

Pass 438400 S M

07520132018 

0511000 SEQ

Pass 438400 S M

07520142014 

0509000 SEQ

Pass 438400 S M

07520142014 

0511000 SEQ

Pass 438400 S M

07520142014 

0519000 SEQ

Bulletin No. 2019-06 VII VDR - 16 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S M

07520142019 

0511000 SEQ

Pass 438400 S M

07520152016 

0128000 SEQ

Pass 438400 S M

07520152016 

0350000 SEQ

Pass 438400 S M

07520152016 

0943000 SEQ

Pass 438400 S M

07520152020 

0511000 SEQ

Pass 438400 S M

07520162016 

0511000 SEQ

Pass 438400 S M

07520162017 

0128000 SEQ

Pass 438400 S M

07520162017 

0350000 SEQ

Pass 438400 S M

07520162017 

0943000 SEQ

Pass 438400 S M

07520162021 

0511000 SEQ

Pass 438400 S M

07520172017 

0511000 SEQ

Pass 438400 S M

07520172018 

0128000 SEQ

Pass 438400 S M

07520172018 

0350000 SEQ

Pass 438400 S M

07520172018 

0943000 SEQ

Pass 438400 S M

07520172022 

0511000 SEQ

Pass 438400 S M

07520182018 

0511000 SEQ

Pass 438400 S M

07520182019 

0128000 SEQ

Pass 438400 S M

07520182019 

0350000 SEQ

Pass 438400 S M

07520182019 

0943000 SEQ

Pass 438400 S M

07520182022 

0511000 SEQ

Pass 438400 S D

08620132013 

0186000 OTR

Bulletin No. 2019-06 VII VDR - 17 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 P D

08620132014 

4586000 SEQ

Pass 438400 S D

09720132013 

0130000 SEQ

Pass 438400 S D

34920132013 

1712000 SEQ

Pass 438400 P M

57920102019 

8299000 SEQ

Pass 439400 (BLANK) D

01420172021 

5639000

(BLANK

)

Pass 439400 (BLANK) D

01420172023 

5637000

(BLANK

)

Pass 439400 (BLANK) D

01420172023 

5638000

(BLANK

)

Pass 439700 P D

01420172021 

5639000

(BLANK

)

Pass 439700 P D

01420172023 

5637000

(BLANK

)

Pass 439700 P D

01420172023 

5638000

(BLANK

)

Pass 439800 S D

07020132015 

0715000

(BLANK

)

Pass 439800 S D

07020142016 

0715000

(BLANK

)

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 028

Pass 075

46 TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E 

(Non-Federal exceptions) is restricted to 

specific TAS Fail

FEDERAL 

NONFEDERAL 

INDICATOR Fund Family

=E <>0110109

=E <>0110210

=E <>0120600

=E <>0121103

=E <>0121104

=E <>0121105

Bulletin No. 2019-06 VII VDR - 18 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=E <>0121106

=E <>0121115

=E <>0121400

=E <>0121500

=E <>0121600

=E <>0121801

=E <>0122500

=E <>0123700

=E <>0124050

=E <>0124605

=E <>0124609

=E <>0125161

=E <>0125410

=E <>0128028

=E <>0130300

=E <>0131006

=E <>0131450

=E <>0134295

=E <>0140680

=E <>0140804

=E <>0141039

=E <>0141125

=E <>0141611

=E <>0141612

=E <>0142100

=E <>0144523

=E <>0144529

=E <>0145015

=E <>0145017

=E <>0145020

=E <>0148069

=E <>0150200

=E <>0151060

=E <>0151100

=E <>0151300

=E <>0171804

=E <>0171810

=E <>0201008

=E <>0204444

=E <>0204502

Bulletin No. 2019-06 VII VDR - 19 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=E <>0212032

=E <>0254468

=E <>0514596

=E <>0573010

=E <>0573020

=E <>0573400

=E <>0573600

=E <>0608118

=E <>0694089

=E <>0698083

=E <>0700500

=E <>0700509

=E <>0700530

=E <>0700531

=E <>0700542

=E <>0700610

=E <>0705687

=E <>0705694

=E <>0800109

=E <>0800110

=E <>0800111

=E <>0800114

=E <>0800115

=E <>0800122

=E <>0804546

=E <>0884578

=E <>0930100

=E <>0978337

=E <>3391400

=E <>3491712

=E <>4554110

=E <>5124331

46E TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E 

(Non-Federal exceptions) is restricted to 

specific TAS

FEDERAL 

NONFEDERAL 

INDICATOR

CONCATENATE

D TAS

Fail E

01420102012 

2100000

Fail E

01420112012 

2100000

Bulletin No. 2019-06 VII VDR - 20 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail E

01420112013 

2100000

Fail E

01420122012 

2100000

Fail E

01420122013 

2100000

Fail E

01420122014 

2100000

Fail E

01420132013 

2100000

Fail E

01420132014 

2100000

Fail E

01420132015 

2100000

Fail E

01420142014 

2100000

Fail E

01420142015 

2100000

Fail E

01420142016 

2100000

Fail E

05720102012 

3010000

Fail E

05720112013 

3010000

Fail E

05720102012 

3020000

Fail E

05720112013 

3020000

Fail E

05720122012 

3400000

Fail E

05720132013 

3400000

Fail E

05720112012 

3600000

Fail E

05720122013 

3600000

Fail E

06905720122012 

3400005

Fail E

06905720132013 

3400005

Bulletin No. 2019-06 VII VDR - 21 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

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 M

Pass P D M

Pass P I D

Pass P I I

Pass P D I

Pass P D D

Pass P M M

Pass P M I

Pass 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 M

Pass F I I

Pass F I D

Pass F D M

Bulletin No. 2019-06 VII VDR - 22 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass F D I

Pass F D D

Pass F M M

Pass F M I

Pass F M D

Pass T I M

Pass T I I

Pass T I D

Pass T D M

Pass T D D

Pass T M M

Pass T M I

Pass T M D

Pass T D I

49

USSGL Accounts and Borrowing Authority 

Indicator

USSGLs 404200, 404400, 414000, 414100, 

414300, 414400, 414500, 414800, 414900 are 

limited to TAS with Borrowing from the 

Treasury or Borrowing from the Public. Fail

USSGL 

ACCOUNT 

NUMBER

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=404200 =N =N

=404400 =N =N

=414000 =N =N

=414100 =N =N

=414300 =N =N

=414400 =N =N

=414500 =N =N

=414800 =N =N

=414900 =N =N

50

USSGL Accounts and Contract Authority 

Indicator

USSGLs 403200, 403400, 413000, 413100, 

413200, 413300, 413400, 413500, 413600, 

413800, 413900 are limited to TAS with 

Contract Authority. Fail

USSGL 

ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403200 =N

=403400 =N

=413000 =N

=413100 =N

=413200 =N

=413300 =N

=413400 =N

=413500 =N

=413600 =N

=413800 =N

Bulletin No. 2019-06 VII VDR - 23 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=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

CONCATENATE

D 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.

CONCATENATE

D TAS

Pass 075 1099001

Pass 075 1099005

Pass 075 1099006

Pass 075 1099008

Pass 075 1099009

Pass 075 1099010

Pass 075 1435001

Pass 075 1435005

Pass 075 1435006

Pass 075 1435008

Pass 075 1435009

Pass 075 1435010

Pass 075 3200001

Pass 075 3200005

Pass 075 3200006

Pass 075 3200008

Pass 075 3200009

Pass 075 3200010

Pass 075 3220001

Bulletin No. 2019-06 VII VDR - 24 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 075 3220005

Pass 075 3220006

Pass 075 3220008

Pass 075 3220009

Pass 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.

CONCATENATE

D TAS

Pass 020 X0575000

Pass 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

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'.

CONCATENATE

D TAS

Pass 089 1424000

Pass 089 1435000

Pass 089 2247000

Pass 089 2248000

Pass 089 2249000

Pass 089 2814000

Bulletin No. 2019-06 VII VDR - 25 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 089 X0302000

Pass 089 X0303000

Pass 089 X4045000

Pass 089 X4452000

Pass 089 X5068000

Pass 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'.

CONCATENATE

D TAS

Pass 020 X5080000

Pass 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 Fund Family

Reducti

on Type

=438400 =P =EG <>0121143 =SEQ

64E

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.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

CONCATENATE

D TAS Reduction Type

Fail 438400 P

01220112011 

1143000 SEQ

Fail 438400 P

01220122012 

1143000 SEQ

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 Fund Family

Pass 411900 X E 0121143

Bulletin No. 2019-06 VII VDR - 26 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 411900 X E 0160327

Pass 411900 X E 0750344

Pass 411900 X E 0750580

Pass 411900 X E 0751545

66

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'. Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=T =N

66E

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'.

BORROWING 

SOURCE

CONCATENATE

D TAS

BORROWING 

AUTHORITY 

FROM 

TREASURY

Pass T 012 X5531000 N

67

Limited use of 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

USSGL 

ACCOUNT 

NUMBER

AUTHO

RITY 

DURATI

ON 

CODE

Pass (BLANK) 012 5531 412600 X

Pass (BLANK) 012 5531 412800 X

Pass (BLANK) 016 8042 412800 X

Pass (BLANK) 075 8004 412800 X

Pass (BLANK) 016 8042 412900 X

Pass (BLANK) 016 8144 414600 X

Pass (BLANK) 089 4404 414600 X

Pass (BLANK) 089 4455 414600 X

Pass (BLANK) 089 4576 414600 X

Pass (BLANK) 089 4579 414600 X

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 FUND TYPE

FINANC

ING 

ACCOU

NT 

CODE

=404700 =B =M =EP =D

Bulletin No. 2019-06 VII VDR - 27 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=404700 =B =M =ER =D

68E

Limited Use of 404700 with Authority Type 

Code "B", BEA of "M", Fund Type "ER/EP" 

and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type 

Code "B", BEA Category Indicator "M", Fund 

Type "ER/EP" and Financing Account Code 

"D" is limited to specific TAS.

CONCATENATE

D TAS

Pass 089 X4455000

Pass 089 X4576000

Pass 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

=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

USSGL 

ACCOUNT 

NUMBER

AUTHO

RITY 

DURATI

ON 

CODE

Pass (BLANK) 012 5205 411900 X

Pass (BLANK) 014 5015 411900 X

Pass (BLANK) 014 5132 411900 X

Pass (BLANK) 014 5143 411900 X

Pass (BLANK) 014 5241 411900 X

Pass (BLANK) 014 5474 411900 X

Pass (BLANK) 014 5485 411900 X

Pass (BLANK) 014 5573 411900 X

Pass (BLANK) 014 5637 411900 M

Pass (BLANK) 014 5638 411900 M

Pass (BLANK) 014 5639 411900 M

Pass (BLANK) 014 5884 411900 X

Pass (BLANK) 015 5073 411900 X

Pass (BLANK) 015 5608 411900 X

Bulletin No. 2019-06 VII VDR - 28 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 015 8526 411900 X

Pass (BLANK) 015 8585 411900 X

Pass (BLANK) 015 8594 411900 X

Pass (BLANK) 015 8595 411900 X

Pass (BLANK) 015 8596 411900 X

Pass (BLANK) 015 8600 411900 X

Pass (BLANK) 015 8602 411900 X

Pass (BLANK) 015 8604 411900 X

Pass (BLANK) 015 8608 411900 X

Pass (BLANK) 027 5610 411900 X

Pass (BLANK) 047 5640 411900 X

Pass (BLANK) 075 5551 411900 X

Pass (BLANK) 089 5068 411900 X

Pass (BLANK) 089 5369 411900 X

Pass (BLANK) 480 5589 411900 X

Pass (BLANK) 487 5415 411900 X

Pass (BLANK) 012 1143 412600 A

Pass (BLANK) 016 0327 412600 M

Pass (BLANK) 031 0200 412600 M

Pass (BLANK) 031 0200 412600 X

Pass (BLANK) 031 0300 412600 M

Pass (BLANK) 431 0500 412600 M

Pass (BLANK) 012 1143 412700 A

Pass (BLANK) 016 0327 412700 M

Pass (BLANK) 012 1143 412800 A

Pass (BLANK) 016 0327 412800 M

Pass (BLANK) 031 0200 412800 M

Pass (BLANK) 031 0200 412800 X

Pass (BLANK) 031 0300 412800 M

Pass (BLANK) 075 0580 412800 A

Pass (BLANK) 431 0500 412800 M

Pass (BLANK) 012 1143 412900 A

Pass (BLANK) 016 0327 412900 M

Pass (BLANK) 075 0580 412900 A

Pass (BLANK) 096 3122 417100 X

Pass (BLANK) 096 3123 417100 X

Pass (BLANK) 089 4045 417200 X

Pass (BLANK) 089 4045 417300 X

Pass (BLANK) 096 3122 417300 X

Pass (BLANK) 096 3123 417300 X

Bulletin No. 2019-06 VII VDR - 29 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

CONCATENATE

D TAS

Pass M 011 X5512000

Pass M

01320122022 

8233000

Pass M 014 X5656000

Pass M 020 X5581000

Pass M 020 X5697000

Pass M

02020152016 

5445000

Pass M

02020162017 

5445000

Pass M

02020172018 

5445000

Pass M

02020182019 

5445000

Pass M 091 X5557000

Pass D

09720182019 

0111000

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.

CONCATENATE

D TAS

Pass 060 X8051001

Pass 069 X5423000

Pass 070 X5088000

Pass 097 X8164000

Bulletin No. 2019-06 VII VDR - 30 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

CONCATENATE

D TAS

Pass 415700 (BLANK) 012 X1002000

Pass 415700 (BLANK) 012 X1004000

Pass 439700 M 012 X1002000

Pass 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.

CONCATENATE

D TAS

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

CONCATENATE

D TAS

Pass 599000 G E 014 1060000

Pass 599000 G E 014 1099000

Pass 599000 G E 014 1435000

Pass 599000 G E 014 1493000

Pass 599000 G E 014 1811000

Pass 599000 G E 014 1820000

Bulletin No. 2019-06 VII VDR - 31 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 599000 G E 014 2020000

Pass 599000 G E 014 2039000

Pass 599000 G E 014 2419001

Pass 599000 G E 014 F3885011

Pass 599000 G E 014 F3875017

Pass 599100 G E 014 1060000

Pass 599100 G E 014 1099000

Pass 599100 G E 014 1435000

Pass 599100 G E 014 1493000

Pass 599100 G E 014 1811000

Pass 599100 G E 014 1820000

Pass 599100 G E 014 2020000

Pass 599100 G E 014 2039000

Pass 599100 G E 014 2419001

Pass 599100 G E 014 F3885011

Pass 599100 G E 014 F3875017

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

Bulletin No. 2019-06 VII VDR - 32 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

76E USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF 

TAS only.

CONCATENATE

D TAS

Pass 011 X0003000

Pass 011 X0004000

Pass 011 X0074000

Pass

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

CONCATENATE

D TAS

Pass 417000 091 X4300000

78

TFM 2-4700 Appendix 7 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

=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 0200550

Pass 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.

CONCATENATE

D TAS

Pass 016 X8042000

Bulletin No. 2019-06 VII VDR - 33 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 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.

CONCATENATE

D TAS

Pass 011 X5512000

Pass 011 X8242000

Pass 075 X5551000

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

CONCATENATE

D 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.

CONCATENATE

D TAS

Pass 086 X4240000

85 Limited Use of USSGL 292000 on a C-TAS

The use of USSGL account 292000 on a CTAS 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 CTAS is restricted to the Department of 

Defense.

AGENCY 

IDENTIFIER

Pass 017

Pass 021

Pass 057

Pass 096

Pass 097

Bulletin No. 2019-06 VII VDR - 34 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 017

Pass 021

Pass 057

Pass 096

Pass 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.

CONCATENATE

D TAS

Pass 015 X6874000

Pass 020 X6511006

Pass 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

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 0360110

Pass A 0700702

Pass A 0700719

Pass A 0730100

Pass A 0731152

Pass A 0860162

Pass A 0860338

Bulletin No. 2019-06 VII VDR - 35 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass B 0100920

Pass B 0100932

Pass B 0121115

Pass B 0121120

Pass B 0123505

Pass B 0141119

Pass B 0141120

Pass B 0141125

Pass B 0700200

Pass B 0700702

Pass B 0700703

Pass B 0700719

Pass C 0050107

Pass C 0120019

Pass C 0120115

Pass C 0120120

Pass C 0120121

Pass C 0120122

Pass C 0120124

Pass C 0120125

Pass C 0120126

Pass C 0120127

Pass C 0120128

Pass C 0120129

Pass C 0120130

Pass C 0120131

Pass C 0120132

Pass C 0120150

Pass C 0120601

Pass C 0120803

Pass C 0120900

Pass C 0121072

Pass C 0121103

Pass C 0121105

Pass C 0121106

Pass C 0121401

Pass C 0121980

Pass C 0122081

Pass C 0123316

Pass C 0123507

Bulletin No. 2019-06 VII VDR - 36 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0123510

Pass C 0123701

Pass C 0130110

Pass C 0130125

Pass C 0130126

Pass C 0131450

Pass C 0131460

Pass C 0132050

Pass C 0132055

Pass C 0140104

Pass C 0140412

Pass C 0140804

Pass C 0141039

Pass C 0141046

Pass C 0141612

Pass C 0145055

Pass C 0145140

Pass C 0145477

Pass C 0150200

Pass C 0150324

Pass C 0151003

Pass C 0151060

Pass C 0151100

Pass C 0160106

Pass C 0160174

Pass C 0160181

Pass C 0160182

Pass C 0160184

Pass C 0171106

Pass C 0171205

Pass C 0171206

Pass C 0171804

Pass C 0171806

Pass C 0171810

Pass C 0200501

Pass C 0212020

Pass C 0212065

Pass C 0212080

Pass C 0212085

Pass C 0212094

Bulletin No. 2019-06 VII VDR - 37 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0360111

Pass C 0360152

Pass C 0360160

Pass C 0360162

Pass C 0474542

Pass C 0490100

Pass C 0573400

Pass C 0573740

Pass C 0680103

Pass C 0688145

Pass C 0688153

Pass C 0690500

Pass C 0690550

Pass C 0691140

Pass C 0691301

Pass C 0691303

Pass C 0691750

Pass C 0698107

Pass C 0700200

Pass C 0700414

Pass C 0700503

Pass C 0700504

Pass C 0700508

Pass C 0700509

Pass C 0700510

Pass C 0700530

Pass C 0700532

Pass C 0700540

Pass C 0700541

Pass C 0700545

Pass C 0700545

Pass C 0700550

Pass C 0700610

Pass C 0700611

Pass C 0700613

Pass C 0700700

Pass C 0700702

Pass C 0700703

Pass C 0705087

Pass C 0705089

Bulletin No. 2019-06 VII VDR - 38 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0705126

Pass C 0705378

Pass C 0705382

Pass C 0705390

Pass C 0705451

Pass C 0705542

Pass C 0705694

Pass C 0705695

Pass C 0708529

Pass C 0708598

Pass C 0730100

Pass C 0730200

Pass C 0730201

Pass C 0731152

Pass C 0750124

Pass C 0750128

Pass C 0750140

Pass C 0750330

Pass C 0750350

Pass C 0750352

Pass C 0750353

Pass C 0750354

Pass C 0750356

Pass C 0750357

Pass C 0750358

Pass C 0750359

Pass C 0750360

Pass C 0750361

Pass C 0750365

Pass C 0750600

Pass C 0750603

Pass C 0750807

Pass C 0750819

Pass C 0750838

Pass C 0750843

Pass C 0750844

Pass C 0750846

Pass C 0750849

Pass C 0750851

Pass C 0750862

Bulletin No. 2019-06 VII VDR - 39 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0750872

Pass C 0750873

Pass C 0750875

Pass C 0750884

Pass C 0750885

Pass C 0750886

Pass C 0750887

Pass C 0750888

Pass C 0750889

Pass C 0750890

Pass C 0750891

Pass C 0750892

Pass C 0750893

Pass C 0750894

Pass C 0750896

Pass C 0750897

Pass C 0750898

Pass C 0750943

Pass C 0750947

Pass C 0750948

Pass C 0750949

Pass C 0750950

Pass C 0750951

Pass C 0750952

Pass C 0750953

Pass C 0750954

Pass C 0750955

Pass C 0750956

Pass C 0750958

Pass C 0750959

Pass C 0750960

Pass C 0751362

Pass C 0751363

Pass C 0751364

Pass C 0751365

Pass C 0751536

Pass C 0753966

Pass C 0800130

Pass C 0860162

Pass C 0860189

Bulletin No. 2019-06 VII VDR - 40 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass C 0860190

Pass C 0860338

Pass C 0890218

Pass C 0890318

Pass C 0910013

Pass C 0910241

Pass C 0910800

Pass C 0911400

Pass C 0911901

Pass C 0963112

Pass C 0963121

Pass C 0963122

Pass C 0963123

Pass C 0963124

Pass C 0963125

Pass C 0970100

Pass C 0970130

Pass C 0974930

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 =599100

<>3601 <>599100

<>3601 =599800

<>3601 <>599800

=3601 =111000

Bulletin No. 2019-06 VII VDR - 41 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=3601 =132500

=3601 =132900

=3601 =298000

=3601 =582000

=3601 =583000

=3601 =590000

=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.

CONCATENATE

D 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 =298000

<>3603 <>298000

<>3603 =590000

<>3603 <>590000

<>3603 =599100

<>3603 <>599100

<>3603 =599800

<>3603 <>599800

=3603 =131000

=3603 =298000

=3603 =590000

=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

Bulletin No. 2019-06 VII VDR - 42 March 2019
Part 2

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

=439730

94E Limited Use of USSGLs 415730 and 439730

The use of USSGL accounts 415730 and 

439730 is limited to specific TAS.

CONCATENATE

D TAS

Pass 012 X5205000

Pass

01420172021 

5639000

Pass

01420172023 

5637000

Pass

01420172023 

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

Bulletin No. 2019-06 VII VDR - 43 March 2019