Part 1

SUPPLEMENT

DRAFT 

No Name Description Rule Attribute Combination

108

Reimbursable Flag Restriction for DEFC Values

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

REIMBURSABLE 

FLAG INDICATOR

DISASTER 

EMERGENCY FUND 

CODE

=R <>Q

108E

Reimbursable Flag Restriction for DEFC Values

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

DISASTER 

EMERGENCY FUND 

CODE

Pass QPass QQQ

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 0123105

120

Restricted Use of USSGL Account 422100 on 

Financing Accountswith Beginning Credit Balance

Reporting USSGL account 422100 with Financing Account Code "D" or "G"a beginning credit balance is restricted to 

specific cases. Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR Begin End Indicator

FINANCIN

ACCOUNT C

=422100 =C =B =D

=422100 =C =B =G

120E

Restricted Use of USSGL Account 422100 on 

Financing Accountswith Beginning Credit Balance

Reporting USSGL account 422100 with Financing Account Code "D" or "G"a beginning credit balance is restricted to 

specific cases.

CREDIT COHORT 

YEAR

CONCATENATED 

TAS

Pass 2005 073 X4150000

Pass 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 X4162000Pass (BLANK) 086 X4240000

Data Validations - Detail

U.S. Standard General Ledger

Bulletin No. 2022-12 DRAFT VII VDR - 1 
Part 1

SUPPLEMENT

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

122 Abnormal Balance Validation

Reporting abnormal balances for specific USSGL accounts is restricted to TAS approved by OMB. Footnote 7 (Deadline June 2022), Footnote 8 (Deadline Sept 2021), Footnote 9 (Deadline June 2023), Footnote 10 (Deadline June 2023). Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

PRIOR YEAR 

ADJUSTMENT CODE

=480100 =D =X

=480200 =D =X=490100 =D =X=490200 =D =X

126 Main Account 3613 USSGL Restrictions

TAS with Main Account 3613 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3613 =101000<>3613 <>101000<>3613 =298000<>3613 <>298000<>3613 =590000<>3613 <>590000<>3613 =599000<>3613 <>599000<>3613 =599800<>3613 <>599800=3613 =101000=3613 =298000=3613 =590000=3613 =599000=3613 =599800

127 Main Account 3614 USSGL Restrictions

TAS with Main Account 3614 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

<>3614 =111000<>3614 <>111000<>3614 =132500<>3614 <>132500<>3614 =132900<>3614 <>132900<>3614 =240000<>3614 <>240000<>3614 =298000<>3614 <>298000<>3614 =580400<>3614 <>580400<>3614 =582400<>3614 <>582400<>3614 =583400<>3614 <>583400<>3614 =599000<>3614 <>599000<>3614 =599100<>3614 <>599100<>3614 =599800<>3614 <>599800

Bulletin No. 2022-12 DRAFT VII VDR - 2 
Part 1

SUPPLEMENT

DRAFT 

No Name Description Rule Attribute Combination

Data Validations - Detail

U.S. Standard General Ledger

=3614 =111000=3614 =132500=3614 =132900=3614 =240000=3614 =298000=3614 =580400=3614 =582400=3614 =583400=3614 =599000=3614 =599100=3614 =599800

Bulletin No. 2022-12 DRAFT VII VDR - 3