Part 1

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) 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 413200 X E Fail 413600 X E Fail 414120 X E Fail 415000 X E Fail 415700 X E

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 

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2023-11 VII VDR - 1 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 438800 X E Fail 439200 X E Fail 439400 X E Fail 439700 X EFail 439800 X E Fail 439900 X E Fail 445000 X E Fail 490800 X E 

20 Disaster Emergency Fund Code

Disaster Emergency Fund Code is required for applicable USSGL accounts. Fail

DISASTER 

EMERGENCY FUND 

CODE

BUDGETARY 

PROPRIETARY 

 <>(BLANK) =P  <>(BLANK) =A  =(BLANK) =B 

21E GTAS Fund Type

Specific USSGL accounts are valid for each GTAS Fund Type. 

USSGL ACCOUNT 

NUMBER FUND TYPE

CONCATENATED 

TAS 

Pass 310000 UG 012 3241000 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 EC U Fail 435000 EG U Fail 435000 EM U Fail 435000 EP U Fail 435000 ER U Fail 435000 TR U Pass 435000 ES U Pass 435000 ET U Pass 112500 EG EPass 112500 EG EPass 161800 EP E

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 F 

Bulletin No. 2023-11 VII VDR - 2 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438200 B P Pass 438200 B T Pass 438200 C (BLANK) Fail 438200 C F Fail 438200 C P Fail 438200 C T Pass 438200 D (BLANK) Fail 438200 D F Fail 438200 D P Fail 438200 D T Pass 438200 P (BLANK) Fail 438200 P F Fail 438200 P P Fail 438200 P T Pass 438200 S (BLANK) Fail 438200 S F Fail 438200 S P Fail 438200 S T Pass 438400 C (BLANK) Fail 438400 C F Fail 438400 C P Fail 438400 C T Pass 438400 D (BLANK) Fail 438400 D F Fail 438400 D P Fail 438400 D T Pass 438400 P (BLANK) Fail 438400 P F Fail 438400 P P Fail 438400 P T Pass 438400 S (BLANK) Fail 438400 S F Fail 438400 S P Fail 438400 S T Fail 439200 B (BLANK) Pass 439200 B F Pass 439200 B P Pass 439200 B T Pass 439200 C (BLANK) Fail 439200 C F Fail 439200 C P Fail 439200 C T Pass 439200 D (BLANK) Fail 439200 D F Fail 439200 D P Fail 439200 D T Pass 439200 E (BLANK) 

Bulletin No. 2023-11 VII VDR - 3 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 439200 E F Fail 439200 E P Fail 439200 E T Pass 439200 F (BLANK) Fail 439200 F F Fail 439200 F P Fail 439200 F T Pass 439200 P (BLANK) Fail 439200 P F Fail 439200 P P Fail 439200 P T Pass 439200 R (BLANK) Fail 439200 R F Fail 439200 R P Fail 439200 R T Pass 439200 S (BLANK) Fail 439200 S F Fail 439200 S P Fail 439200 S T Fail 439300 B (BLANK) Pass 439300 B F Pass 439300 B P Pass 439300 B T Pass 439300 C (BLANK) Fail 439300 C F Fail 439300 C P Fail 439300 C T Pass 439300 D (BLANK) Fail 439300 D F Fail 439300 D P Fail 439300 D T Pass 439300 E (BLANK) Fail 439300 E F Fail 439300 E P Fail 439300 E T Pass 439300 F (BLANK) Fail 439300 F F Fail 439300 F P Fail 439300 F T Pass 439300 P (BLANK) Fail 439300 P F Fail 439300 P P Fail 439300 P T Pass 439300 R (BLANK) Fail 439300 R F Fail 439300 R P Fail 439300 R T 

Bulletin No. 2023-11 VII VDR - 4 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439300 S (BLANK) Fail 439300 S F Fail 439300 S P Fail 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 =N  =(BLANK) =A =G  =(BLANK) =A =D  =(BLANK) =B =N  =(BLANK) =P =N  =(BLANK) =P =G  =(BLANK) =P =D  =1992 =B =G  =1992 =B =D  =1993 =B =G  =1993 =B =D  =1994 =B =G  =1994 =B =D  =1995 =B =G  =1995 =B =D  =1996 =B =G  =1996 =B =D  =1997 =B =G  =1997 =B =D  =1998 =B =G  =1998 =B =D  =1999 =B =G  =1999 =B =D  =2000 =B =G  =2000 =B =D  =2001 =B =G  =2001 =B =D  =2002 =B =G 

Bulletin No. 2023-11 VII VDR - 5 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =2002 =B =D  =2003 =B =G  =2003 =B =D  =2004 =B =G  =2004 =B =D  =2005 =B =G  =2005 =B =D  =2006 =B =G  =2006 =B =D  =2007 =B =G  =2007 =B =D  =2008 =B =G  =2008 =B =D  =2009 =B =G  =2009 =B =D  =2010 =B =G  =2010 =B =D  =2011 =B =G  =2011 =B =D  =2012 =B =G  =2012 =B =D  =2013 =B =G  =2013 =B =D  =2014 =B =G  =2014 =B =D  =2015 =B =G  =2015 =B =D  =2016 =B =G  =2016 =B =D  =2017 =B =G  =2017 =B =D  =2018 =B =G  =2018 =B =D  =2019 =B =G  =2019 =B =D  =2020 =B =G  =2020 =B =D  =2021 =B =G  =2021 =B =D  =2022 =B =G  =2022 =B =D  =2023 =B =D  =2023 =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 

Bulletin No. 2023-11 VII VDR - 6 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 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 2024 012 X4158000 D Pass 2024 012 X4158000 G Pass 2024 086 X4587000 D Pass 2024 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

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 REPORT 

CATEGORY 

NUMBER 

Fail 465000 A ## Fail 465000 B ## Pass 465000 A (BLANK) Pass 465000 B (BLANK) 

Bulletin No. 2023-11 VII VDR - 7 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 

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 

 <>X =BAL =B 

 <>X =BAL =P  <>X =BAL =X  <>X =BAL =(BLANK)  <>X =NEW =X  =X =BAL =B  =X =BAL =P  =X =BAL =X 

Bulletin No. 2023-11 VII VDR - 8 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =X =BAL =(BLANK) 

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 407000 F ### Fail 421200 F ### Fail 422100 F ### Fail 422200 F ### Fail 422300 F ### Fail 423500 F ### Fail 425100 F ### Fail 425200 F ### Fail 425300 F ### Fail 487200 F ### Fail 497200 F ### Pass 407000 F (BLANK) Pass 421200 F (BLANK) Pass 422100 F (BLANK) Pass 422200 F (BLANK) Pass 422300 F (BLANK) Pass 423500 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 =#### 

Bulletin No. 2023-11 VII VDR - 9 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =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 407000 F ####Fail 421200 F ####Fail 422100 F ####Fail 422200 F ####Fail 422300 F ####Fail 423500 F ####Fail 425100 F ####Fail 425200 F ####Fail 425300 F ####Fail 487200 F ####Fail 497200 F ####Pass 407000 F (BLANK)Pass 421200 F (BLANK)Pass 422100 F (BLANK)Pass 422200 F (BLANK)Pass 422300 F (BLANK)Pass 423500 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 0200500 Pass 0200505 Pass 0200550 Pass 0200551 Pass 0200575 Pass 0200903 Pass 0200904 

Bulletin No. 2023-11 VII VDR - 10 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 =299110 <>0  =12 =299200 <>0  =12 =309000 <>0  =12 =309010 <>0  =12 =411920 <>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 

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 Indicator

 =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 X4518000 Pass 020 X0550000 Pass

020020 X0074000 

Pass 088 X0300000 

Bulletin No. 2023-11 VII VDR - 11 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

43

Limited Use of USSGLs 408000, 412200 and 412250

The use of USSGLs 408000, 412200 and 412250 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =408000  =412200  =412250 

43E

Limited Use of USSGLs 408000, 412200 and 412250

The use of USSGLs 408000, 412200 and 412250 is restricted to specific TAS. 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Pass 408000 020 X4521000 Pass 412200 020 X0550000 Pass 412250 020 X4521000 

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 

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 415700 P MPass 415800 (BLANK) DPass 415800 (BLANK) DPass 438400 P MPass 438400 P MPass 438400 P MPass 438400 P M

Bulletin No. 2023-11 VII VDR - 12 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

Bulletin No. 2023-11 VII VDR - 13 
Part 1

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 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. 2023-11 VII VDR - 14 
Part 1

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 DPass 438400 P DPass 438400 S DPass 438400 S DPass 438400 P MPass 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 MPass 439730 (BLANK) DPass 439730 (BLANK) DPass 439730 (BLANK) D

Bulletin No. 2023-11 VII VDR - 15 
Part 1

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 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 028 Pass 075 

46 Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. Exceptions are pending OMB OGC legal review. Fail

FEDERAL 

NONFEDERAL 

INDICATOR 

 =E 

46E Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. Exceptions are pending OMB OGC legal review. Fund Family 

Pass 0110109 Pass 0110210 Pass 0120600 Pass 0121103 Pass 0121104 Pass 0121105 Pass 0121106 Pass 0121115 Pass 0121400 Pass 0121500 Pass 0121600 Pass 0121801 Pass 0122500 Pass 0123700 Pass 0124050 Pass 0124605 Pass 0124609 Pass 0125161 Pass 0125410 Pass 0128028 Pass 0130300 

Bulletin No. 2023-11 VII VDR - 16 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0131006 Pass 0131450 Pass 0134295 Pass 0140680 Pass 0140804 Pass 0141039 Pass 0141125 Pass 0141611 Pass 0141612 Pass 0142100 Pass 0142106 Pass 0144523 Pass 0144529 Pass 0145015 Pass 0145017 Pass 0145020 Pass 0148069 Pass 0150200 Pass 0151060 Pass 0151100 Pass 0151300 Pass 0171804 Pass 0171810 Pass 0201008 Pass 0204444 Pass 0204502 Pass 0212032 Pass 0254468 Pass 0514596 Pass 0573010 Pass 0573020 Pass 0573022 Pass 0573400 Pass 0573410 Pass 0573600 Pass 0573620 Pass 0608118 Pass 0694089 Pass 0698083 Pass 0700500 Pass 0700509 Pass 0700530 Pass 0700531 Pass 0700542 Pass 0700610 Pass 0705687 Pass 0705694 

Bulletin No. 2023-11 VII VDR - 17 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0800109 Pass 0800111 Pass 0800115 Pass 0800122 Pass 0804546 Pass 0884578 Pass 0930100 Pass 0978337 Pass 3391400 Pass 3491712 Pass 4554110 Pass 5124331 

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 

Bulletin No. 2023-11 VII VDR - 18 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass F I I Pass F I D Pass F D M 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

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  =414910 =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 

Bulletin No. 2023-11 VII VDR - 19 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 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 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 

Bulletin No. 2023-11 VII VDR - 20 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =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 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'. 

CONCATENATED 

TAS 

Pass 012 X5531000 Pass 089 1424000 Pass 089 1435000 Pass 089 2247000 Pass 089 2248000 Pass 089 2249000 Pass 089 2814000 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 

Bulletin No. 2023-11 VII VDR - 21 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =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 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 

 =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 

 =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 075 075 8004 Pass (BLANK) 016 8042 

Bulletin No. 2023-11 VII VDR - 22 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 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

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 

Bulletin No. 2023-11 VII VDR - 23 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 014 5715 Pass (BLANK) 014 5740 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) 036 5287 Pass (BLANK) 047 5594 Pass (BLANK) 047 5640 Pass (BLANK) 069 5282 Pass (BLANK) 069 5423 Pass (BLANK) 069 5423 Pass (BLANK) 070 5088 Pass (BLANK) 075 5551 Pass (BLANK) 089 5068 Pass (BLANK) 089 5227 Pass (BLANK) 089 5369 Pass (BLANK) 473 5761 Pass (BLANK) 473 5761 Pass (BLANK) 473 5761 Pass (BLANK) 480 5589 Pass (BLANK) 480 5589 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 

Bulletin No. 2023-11 VII VDR - 24 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 X5512000 Pass M

01320122022 

8233000 

Pass M 014 X5656000 Pass D

01420172028 

5639000 

Pass M 015 X5608000 Pass M 020 X5581000 Pass M 020 X5697000 Pass M

02020192020 

5445000 

Pass M

02020202021 

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. 

CONCATENATED 

TAS 

Pass 060 X8051001 Pass 069 X5423000 

Bulletin No. 2023-11 VII VDR - 25 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 069 X8106000 Pass 069 X8107000 Pass 069 X8159000 Pass 070 X5088000 Pass 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 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. 

CONCATENATED 

TAS 

Pass

07520162016 0344000 

Pass

07520172017 0344000 

Pass

07520172017 1545000 

Pass

07520182018 0344000 

Pass

07520182018 1545000 

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

Bulletin No. 2023-11 VII VDR - 26 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 E Pass 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 Pass 599100 G E Pass 599100 G E Pass 599100 G E 

76 USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. Fail

USSGL ACCOUNT 

NUMBER 

 =119090 

Bulletin No. 2023-11 VII VDR - 27 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =119305  =119306  =119307  =119309  =119333  =135090  =135990  =411990  =411991  =411992  =411993  =411994  =417590  =417690  =420190  =429590  =435190  =439190  =462090  =462091  =729090 

76E USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. 

CONCATENATED 

TAS 

Pass 020 X0003000 Pass 020 X0004000 Pass 020 X0074000 Pass

020020 X0003000 

Pass

020020 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 X4300000 Pass 417000 072 X4266000 Pass 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  =719000 =F =T  =729000 =F =T 

78E

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. 

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR 

Pass 719000 F T 

Bulletin No. 2023-11 VII VDR - 28 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 719000 F T Pass 729000 F T Pass 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. 

CONCATENATED 

TAS 

Pass 012 X5531000 Pass 016 X8042000 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. 

CONCATENATED 

TAS 

Pass 011 X5512000 Pass 011 X8242000 Pass

01320122022 8233000 

Pass 075 X5551000 Pass 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 

Bulletin No. 2023-11 VII VDR - 29 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 

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 017 Pass 021 Pass 057 Pass 096 Pass 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 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. 

CONCATENATED 

TAS 

Pass 015 X6874000 Pass 020 X6511006 Pass 070 X6511004 

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 

Bulletin No. 2023-11 VII VDR - 30 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3601 =590000  <>3601 <>590000  <>3601 =599000  <>3601 <>599000  <>3601 =599100  <>3601 <>599100  <>3601 =599800  <>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 

Bulletin No. 2023-11 VII VDR - 31 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =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 

Pass 012 X5205000 Pass

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 

Bulletin No. 2023-11 VII VDR - 32 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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  <>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 

Bulletin No. 2023-11 VII VDR - 33 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>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  =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 

Bulletin No. 2023-11 VII VDR - 34 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>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  =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 

Bulletin No. 2023-11 VII VDR - 35 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 X4240000 Pass 419000 013 X1006000 Pass 419000 013 X1008000 Pass 419000 019 X0113000 Pass 419000 019 X0535000 Pass 419000 019 X5713000 Pass 419000 024 X4571024 Pass 419000 036 X4537000 Pass 419000 073 X0100000 Pass 419000 075 X0350000 Pass 419000 075 X0353000 Pass 419000 086 X4240000 Pass 419000 097 X4932000 Pass 419100

01120152016 

1032000 

Pass 419100

01120152020 

1032000 

Pass 419100

01120162017 

1032000 

Pass 419100

01120162021 

1032000 

Pass 419100

01901120162017 

1032000 

Pass 419100

01901120162021 

1032000 

Pass 426100 086 X4240000 Pass 426200 086 X4240000 Pass 426300 086 X4240000 Pass 426500 086 X4240000 Pass 438400 012 X0113000 Pass 438400 012 X3700000 Pass 438400 012 X4050000 Pass 438400 013 X1006000 Pass 438400

01320122027 

4421000 

Pass 438400 014 X1109000 Pass 438400 014 X4053000 Pass 438400 014 X4079000 Pass 438400 014 X4081000 Pass 438400 016 X4204000 Pass 438400 045 X4019000 Pass 438400 068 X4310000 Pass 438400 069 X8106000 Pass 438400 069 X8107000 Pass 438400 075 X0353000 Pass 438400 075 X0511000 

Bulletin No. 2023-11 VII VDR - 36 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 075 X0600000 Pass 438400 075 X1553000 Pass 438400 075 X4309000 Pass 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

07520212022 

0350000 

Pass 438400

07520222023 

0128000 

Pass 438400

07520222023 

0350000 

Pass 438400 088 X8436000 Pass 438400 096 X4902000 Pass 438400 097 X4555000 Pass 438400 352 X4136000 Pass 439800 013 X1006000 Pass 439800 047 X4542001 Pass 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 

100E

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. 

CONCATENATED 

TAS 

Pass

01320122022 8233000 

Bulletin No. 2023-11 VII VDR - 37 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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  <>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 

Bulletin No. 2023-11 VII VDR - 38 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3609 <>532400  <>3609 =599100  <>3609 <>599100  <>3609 =599800  <>3609 <>599800  =3609 =136000  =3609 =136700  =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 CODE

Bulletin No. 2023-11 VII VDR - 39 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =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" or "QQQ". Fail

REIMBURSABLE 

FLAG INDICATOR 

 =R 

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 Q Pass QQQ 

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 

 =422500 =D =ES  =422500 =D =ET  =425500 =D =ES  =425500 =D =ET  =426600 =D =ES  =426600 =D =ET 

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 0288704 Pass 422500 0608018 Pass 422500 0608237 Pass 422500 0695172 Pass 422500 0758308 Pass 425500 0288704 Pass 425500 0608018 Pass 425500 0608051 Pass 425500 0608237 Pass 425500 0695172 Pass 426600 0705088 Pass 426600 0895068 Pass 426600 0895178 Pass 427700 0288704 Pass 427700 0475250 Pass 427700 0608010 Pass 427700 0608011 

Bulletin No. 2023-11 VII VDR - 40 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 427700 0608051 Pass 427700 0688145 Pass 427700 0688153 Pass 427700 0695172 

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  <>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 

Bulletin No. 2023-11 VII VDR - 41 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>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 

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 X3112000 Pass 411912 096 X3122000 Pass 411912 096 X3123000 Pass 412050 096 X3112000 Pass 412050 096 X3122000 Pass 412050 096 X3123000 Pass 421512 096 X3112000 Pass 421512 096 X3122000 Pass 421512 096 X3123000 Pass 425512 096 X3112000 Pass 425512 096 X3122000 Pass 425512 096 X3123000 Pass 439412 096 X8861000 Pass 439412 096 X8863000 Pass 439432 096 X8861000 Pass 439432 096 X8863000 

Bulletin No. 2023-11 VII VDR - 42 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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 0120115 Pass 0120123 Pass 0120215 Pass 0120403 Pass 0120502 Pass 0120600 Pass 0121000 Pass 0121003 Pass 0121004 Pass 0121072 Pass 0121400 Pass 0121500 Pass 0121502 Pass 0121600 Pass 0121701 Pass 0121801 Pass 0121900 Pass 0121908 Pass 0121955 Pass 0122073 Pass 0122500 Pass 0122501 Pass 0122707 Pass 0122900 Pass 0123105 Pass 0123106 Pass 0123304 Pass 0123507 Pass 0123508 Pass 0123539 Pass 0123674 Pass 0123700 Pass 0124085 Pass 0124336 

Bulletin No. 2023-11 VII VDR - 43 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0125635 Pass 0125636 

118

Restricted Use of USSGL Accounts 113500, 113510, and 123500

The use of USSGL accounts 113500, 113510, and 123500 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =113500  =113510  =123500 

118E

Restricted Use of USSGL Accounts 113500, 113510, and 123500

The use of USSGL accounts 113500, 113510, and 123500 is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 017 X6950000 Pass 021 X6951000 Pass 057 X6952000 Pass 086 X6501001 Pass 096 X6954000 Pass 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 

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 422100 on Financing Accounts

Reporting USSGL account 422100 with Financing Account Code "G" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

FINANCING 

ACCOUNT CODE 

 =422100 =G 

120E

Restricted Use of USSGL 422100 on Financing Accounts

Reporting USSGL account 422100 with Financing Account Code "G" is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 086 X4240000 

121

Restricted Use of USSGL Accounts 421100 and 403500

The use of USSGL accounts 421100 and 403500 is restricted to specific Department of Defense TAS only. Fail

USSGL ACCOUNT 

NUMBER 

 =403500  =421100 

121E

Restricted Use of USSGL Accounts 421100 and 403500

The use of USSGL accounts 421100 and 403500 is restricted to specific Department of Defense TAS only. Fund Family 

Pass 0974930 

Bulletin No. 2023-11 VII VDR - 44 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

122 Abnormal Balance Validation

Reporting abnormal balances for some USSGL accounts is restricted to TAS approved by OMB in the GTAS Override Request Exercise. For more information see the Abnormal Budgetary USSGL Account Balances Dashboard (https://go.max.gov/abnormalbalances). Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

PRIOR YEAR 

ADJUSTMENT CODE 

 =411900 =C =X  =412600 =C =X  =413200 =D =X  =413900 =C =(BLANK)  =414900 =C =(BLANK)  =420100 =C =(BLANK)  =422100 =C =X  =422200 =C =X  =422500 =C =X  =425100 =C =X  =426600 =C =X  =438400 =D =X  =439400 =D =X  =439700 =D =X  =445000 =D =X  =451000 =D =(BLANK)  =461000 =D =(BLANK)  =462000 =D =X  =465000 =D =X  =470000 =D =(BLANK)  =488100 =D =X  =498100 =D =X 

124

Limited Use of USSGL 426900 with Reimbursable Flag "D"

The use of USSGL account 426900 with Reimbursable Flag "D" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR 

 =426900 =D 

124E

Limited Use of USSGL 426900 with Reimbursable Flag "D"

The use of USSGL account 426900 with Reimbursable Flag "D" is limited to specific TAS. Fund Family 

Pass 0970130 

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 

Bulletin No. 2023-11 VII VDR - 45 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

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

129

Restricted Use of USSGL Accounts 259100 and 259200

The use of USSGL accounts 259100 and 259200 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =259100  =259200 

129E

Restricted Use of USSGL Accounts 259100 and 259200

The use of USSGL accounts 259100 and 259200 is restricted to specific TAS. 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Bulletin No. 2023-11 VII VDR - 46 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 259100 012 X5531000 Pass 259100 016 X8042000 Pass 259100 075 X8004000 Pass 259200 060 X8051000 Pass 259200 089 1424000 Pass 259200 089 2249000 Pass 259200 089 2814000 Pass 259200 089 5000027 Pass 259200 089 X4452000 Pass 259200 089 X5068000 Pass 259200 089 X5069000 Pass 259200 089 X5178000 Pass 259200 089 X5649000 

130 Restricted Use of USSGL Account 413810

The use of USSGL account 413810 is restricted to Foreign Military Sales Trust Fund -Main Account 8242 only. Fail

USSGL ACCOUNT 

NUMBER 

 =413810 

130E Restricted Use of USSGL Account 413810

The use of USSGL account 413810 is restricted to Foreign Military Sales Trust Fund -

Main Account 8242 only. Fund Family 

Pass 0118242 

Bulletin No. 2023-11 VII VDR - 47