Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label

1

Fund Balance 

With Treasury

USSGL account 101000 

must equal Fund Balance 

With Treasury from the 

Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All FBWT

2

Total Budgetary 

Resources 

equals the Status 

of Budgetary 

Resources

Total budgetary resources 

must equal the total status 

of budgetary resources on 

the SF-133.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12

Statement Line / Statement 

Line Account Type = EXPND Budgetary Resources

3

Beginning 

Budgetary 

Account Balance

The sum of the beginning 

balance of USSGL 4000-

series accounts must equal 

zero for each reported 

TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero All

Beginning Budgetary 

Account Balance

4

Fund Resources 

equals Fund 

Equities

The sum of FMS 2108 

Columns 2, 3, 4, 5, 7 and 8 

must equal the sum of 

FMS 2108 Columns 9, 10 

and 11. Fatal Period # 12

Statement Line / Statement 

Line Account Type = EXPND Fund Resources

Part 1 Fisc 

SUPPLEMENT

U.S. Government Standard General Ledger

Data Edits - Summary Report
5

Funds Held 

Outside of 

Treasury 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Funds Held Outside of 

Treasury (FHOT) from the 

Central Accounting and 

Reporting System (CARS)

.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Funds Held Outside of 

Treasury

6

Holding of 

Special Drawing 

Rights Business 

Line Balance

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Holding of Special Drawing 

Rights (HOLDSDR) from 

the Central Accounting and 

reporting System (CARS)

.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Special Drawing Rights 

Holding

7

Reserve Position 

Business Line 

Balance

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Reserve Position 

(RESPOS) from the 

Central Accounting and 

Reporting System (CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position

8

Unrealized 

Discount 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Unrealized Discount 

(UNRLDISC) from the 

Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All Unrealized Discount
9

Investment of 

Agency 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Investment of Agency 

Securities 

(INVAGNCYSEC) from the 

Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Investments In Agency 

Securities

10

Investments in 

Non-Federal 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Investments in NonFederal Securities 

(INVNONFEDSEC) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Investments In NonFederal Securities

11

Change in NonFederal 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Change in Non-Federal 

Securities 

(CGHNONFEDSEC) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Change In Non-Federal 

Securities

12

Investment in US 

Treasury 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Investments in US 

Treasury Securities 

(INVUSTREASSEC) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Investments In US 

Treasury Securities
13

Unamortized 

Discount and 

Premium 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) 

must equal the balance for 

Unamortized Discount and 

Premium 

(ANAMTDISCPREM) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Unamortized 

Discount;Premium

14 SF133 Proof

In the SF133, outlays must 

equal obligations minus 

spending authority earned 

minus actual recoveries 

plus beginning obligated 

balance plus obligated 

balance transfers minus 

net obligated balance.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12

Statement Line / Statement 

Line All SF133 Lines

15

Reimbursements 

Earned and 

Refunds Zero 

Balance Check

A canceling TAS must 

have a zero balance for 

reimbursements earned 

and refunds (column 7 of 

the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K

Reimbursements Earned 

and Refunds

16

Unfilled Customer 

Orders Zero 

Balance Check

A canceling TAS must 

have a zero balance for 

unfilled customer orders 

(column 8 of the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Unfilled Customer Orders

17

Undelivered 

Orders and 

Contracts Zero 

Balance Check

A canceling TAS must 

have a zero balance for 

undelivered orders and 

contracts (column 9 from 

the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K

Undelivered Orders and 

Contracts

18

Accounts 

Payable and 

Other Liabilities 

Zero Balance 

Check

A canceling TAS must 

have a zero balance for 

accounts payable and 

other liabilities (column 10 

from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Accounts Payable
19

Unobligated 

Balance Zero 

Balance Check

A canceling TAS must 

have a zero balance for 

Unobligated Balances 

(column 11 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Unobligated Balance

20

Outlay 

Reconciliation

The net of the Gross 

Outlays and Offsetting 

Collections lines on the 

SF133 must equal the net 

outlays from Central 

Accounting and Reporting 

System (net outlays on the 

SMAF file).

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 Statement Line / SMAF Account Type = EXPND SF133 Lines

21

Closing Edit 

GTAS Year 1

The amount for the current 

period beginning USSGL 

accounts must equal the 

amount for the GTAS 

calculated beginning 

balances.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 Closing Edit Is New TAS = N

GTAS Calculated 

Beginning Balance

22

Beginning 

Proprietary 

Account Balance

The sum of the beginning 

balances for the 

proprietary USSGL 

accounts must equal zero 

for each reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero All

Beginning Proprietary 

Balance

23

Ending 

Proprietary 

Account Balance

The sum of the pre-closing 

ending balances for the 

proprietary USSGL 

accounts must equal zero 

for each reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero All Ending Proprietary Balance

24

Ending Budgetary 

Account Balance

The sum of the pre-closing 

ending balance of USSGL 

4000-series accounts must 

equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero All Ending Budgetary Balance
25

Ending Memo 

Account Balance

The sum of the pre-closing 

ending balance of USSGL 

8000-series accounts must 

equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero All Ending Memo Balance

26

Pre-closing Bal = 

Beg Bal for 

420100

Pre-closing USSGL 

420100 balances must 

equal the same year's 

beginning balance for that 

USSGL account. This 

ensures that no activity 

was reported to this 

USSGL throughout the 

year.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL All Pre-closing Balance

27

Pre-closing Bal = 

Beg Bal for 

413900

Pre-closing USSGL 

413900 balances must 

equal the same year's 

beginning balance for that 

USSGL account. This 

ensures that no activity 

was reported to this 

USSGL throughout the 

year.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL All Pre-closing Balance

28

Pre-closing Bal = 

Beg Bal for 

414900

Pre-closing USSGL 

414900 balances must 

equal the same year's 

beginning balance for that 

USSGL account. This 

ensures that no activity 

was reported to this 

USSGL throughout the 

year.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL All Pre-closing Balance
29

Pre-closing Bal = 

Beg Bal for 

310000

Pre-closing USSGL 

310000 balances must 

equal the same year's 

beginning balance for that 

USSGL account. This 

ensures that no activity 

was reported to this 

USSGL throughout the 

year.

Proposed 

Analytical USSGL / USSGL All Pre-closing Balance

30

Pre-closing Bal = 

Beg Bal for 

331000

Pre-closing USSGL 

331000 balances must 

equal the same year's 

beginning balance for that 

USSGL account. This 

ensures that no activity 

was reported to this 

USSGL throughout the 

year.

Proposed 

Analytical USSGL / USSGL All Pre-closing Balance

31

Imputed 

Financing 

Source/Cost Edit

The sum of USSGL 

accounts 578000 and 

673000 must equal zero.

Proposed 

Analytical USSGL / Zero All

Imputed Financing 

Source/Cost

32

Appropriations 

Used and 

Expended 

Appropriations 

Edit

USSGL account 310700 

and USSGL account 

570000 must equal the 

sum of zero.

Proposed 

Analytical USSGL / Zero All

Appropriations 

Used/Expended

33

UCAD Reciprocal 

Category 7 

Transferred-In

The sum of Special & Trust 

Fund (APSPCEXP) and 

Surplus, Special/Trust 

Fund for Restoration 

(SRRCTUR) BETC 

transactions for a TAS 

must equal USSGL 

574000.

Proposed 

Analytical USSGL / SMAF All

Appropriated Special/Trust 

Fund Receipts TransferredIn
34

UCAD Reciprocal 

Category 7 

Transferred-Out

The sum of Special & Trust 

Fund (APSPCUR) and 

Surplus, Special/Trust 

Fund for Restoration 

(SRRCTEXP) BETC 

transactions for a TAS 

must equal USSGL 

574500.

Proposed 

Analytical USSGL / SMAF All

Appropriated Special/Trust 

Fund Receipts TransferredOut

35

UCAD Reciprocal 

Category 8 

Transferred-In

The sum of the 

Appropriation Transfer, 

Increase (AXFERC), and 

Balance Transfer, Increase 

(BXFERC) BETC 

transactions for a TAS 

must equal the sum of the 

USSGL 310200 and 

575500

Proposed 

Analytical USSGL / SMAF All

Appropriation and Balance 

Transfers-In

36

UCAD Reciprocal 

Category 8 

Transferred-Out

The sum of the 

Appropriation Transfer, 

Decrease (AXFERD), and 

Balance Transfer, 

Decrease (BXFERD) BETC 

transactions for a TAS 

must equal the sum of the 

USSGL 310300 and 

576500

Proposed 

Analytical USSGL / SMAF All

Appropriation and Balance 

Transfers-Out

37

Budgetary 

USSGL accounts 

and Appropriation 

Transfer BETCs 

"AXFERC" and 

"AXFERD"

The sum of Appropriation 

Transfer BETC 

transactions (AXFERC and 

AXFERD) for a TAS must 

equal the sum of USSGL 

accounts 412800, 412900, 

416700, 417000, 417300 

and 417500

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Appropriation Transfers 

Budgetary
38

Budgetary 

USSGL Accounts 

and Balance 

Transfer BETCs 

"BXFERC" and 

"BXFERD"

The sum of Balance 

Transfer BETC 

transactions (BXFERC and 

BXFERD) for a TAS must 

equal the sum of USSGL 

accounts 417600, 419000, 

419100, 419200, 419300, 

435600, 483100 and 

493100 for that TAS.

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers 

Budgetary

39

Budgetary 

USSGL Accounts 

and Capital 

Transfer BETCs 

"CXFERC" and 

"CXFERD"

The sum of Capital 

Transfer BETC 

transactions (CXFERC and 

CXFERD) for a TAS must 

equal the sum of USSGL 

accounts 415100, 415200, 

439200 and 439300

Proposed 

Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budgetary

40

UCAD Reciprocal 

Category 11 

Capital TransfersIn

The sum of Capital 

Transfer BETC 

transactions (CXFERC) for 

a TAS must equal USSGL 

account 575600

Proposed 

Analytical USSGL / SMAF All Capital Transfers-In

41

UCAD Reciprocal 

Category 11 

Capital Transfers 

Out

The sum of Capital 

Transfer (CXFERD) BETC 

transactions for a TAS 

must equal USSGL 

account 576600

Proposed 

Analytical USSGL / SMAF All Capital Transfers-Out

42

Contract and/or 

Borrowing 

Authority 

Withdrawn and 

Recoveries of 

Prior Year 

Obligations

The Sum of USSGL 

accounts 413400 and 

414400 must be less than 

or equal to the sum of 

USSGL accounts 487100 

and 497100.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL Account Type = EXPND Withdrawn Authority
43

Reclassified Net 

Position Lines

The Net Position line on 

the Balance Sheet must 

equal the Ending Net 

Position Balance line on 

the Statement of Changes 

in Net Position for the 

current and prior fiscal 

years.

Proposed 

Analytical

Statement Line / Statement 

Line All

Reclassified Balance 

Sheet

44

Reclassified Net 

Cost Lines

The Net Cost of Operations 

line on the Statement of 

Changes in Net Position 

must equal the Net Cost 

line on the Statement of 

Net Cost.

Proposed 

Analytical

Statement Line / Statement 

Line All

Reclassified Statement of 

Changes in Net Position

45

Closing Edit 

GTAS Year 2

The amount for the current 

quarter beginning USSGL 

accounts must equal the 

amount for the GTAS 

calculated beginning 

balances.

Proposed 

Analytical Closing Edit Is New TAS = N

Calculated GTAS 

Beginning Balance

46

Ending Budgetary 

Account Balance 

for Prior Year 

Adjustments 

Backdated in 

Treasury's 

Central 

Accounting 

System

The sum of the pre-closing 

ending balance of USSGL 

4000-series accounts with 

Prior Year Adjustment 

domain value B 

(adjustments to prior year 

reporting backdated in 

Treasury's Central 

Accounting System) must 

equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year 

Adjustments Backdated
47

Ending Budgetary 

Account Balance 

for Prior Year 

Adjustments Not 

Backdated in 

Treasury's 

Central 

Accounting 

System

The sum of the pre-closing 

ending balance of USSGL 

4000-series accounts with 

Prior Year Adjustment 

domain value P 

(adjustments to prior year 

reporting not backdated in 

Treasury's Central 

Accounting System) must 

equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year 

Adjustments Not 

Backdated

48

Budgetary 

USSGL Accounts 

and 

Reappropriations

The sum of 

Reappropriation 

(RAPPRC/RAPPRD) BETC 

transactions for a TAS 

must equal USSGL 

account 439000 for that 

TAS.

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Budgetary 

Reappropriations 

Transferred-Out

49

Normal Warrants 

Edit (4000 series)

The BETC balances from 

the Central Accounting and 

Reporting System (CARS) 

that represent all the 

normal warrant activity 

should equal the sum of 

USSGL accounts 

411100+411200+411500+

411700+411800+411900.

Proposed 

Analytical USSGL / SMAF All Normal Warrants

50

Normal Warrants 

Edit

The BETC balances from 

the Central Accounting and 

Reporting System (CARS) 

that represent all the 

normal warrant activity 

should equal the sum of 

USSGL accounts 310600 

and 310100.

Proposed 

Analytical USSGL / SMAF All Normal Warrants
51

USSGLs 415700 

and 439700

The ending balance of 

USSGL 415700 can not 

exceed the ending balance 

of USSGL 439700.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL All USSGL 415700

52

USSGLs 415800 

and 439800

The ending balance of 

USSGL 415800 can not 

exceed the ending balance 

of USSGL 439800.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / USSGL All USSGL 415800

53

Spending 

Authority, 

Collected, 

Discretionary

Spending authority from 

offsetting collections, 

collected, discretionary, 

(SF 133 line 1700) must be 

greater than or equal to 

zero.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12

Statement Line / Statement 

Line Account Type = EXPND

Spending Authority from 

Offsetting Collections, 

Discretionary

54

Spending 

Authority, 

Collected, 

Mandatory

Spending authority from 

offsetting collections, 

collected, mandatory (SF 

133 line 1800) must be 

greater than or equal to 

zero.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12

Statement Line / Statement 

Line Account Type = EXPND

Spending Authority from 

Offsetting Collections, 

Mandatory

55

Total 

Reimbursable 

and Direct 

Obligations

Total Reimbursable and 

Direct Obligations (SF 133 

lines 2004 and 2104) must 

be greater than or equal to 

zero.

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12

Statement Line / Statement 

Line Account Type = EXPND

Total Reimbursable and 

Direct Obligations

56

Fiscal Service 

InvestmentsInterest Payable

The amounts of Interest 

Payable that are submitted 

by Fiscal Service must 

equal the sum of each 

Agency's reciprocal 

Interest Receivable 

USSGLs

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Interest
57

Fiscal Service 

InvestmentsLiabilities 

(Securities 

Issued, Discount, 

Premium, and 

Amortization)

The sum of liabilities that 

are submitted by Fiscal 

Service must equal the 

sum of each agency's 

reciprocal asset USSGLs

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Assets

58

Fiscal Service 

InvestmentsInterest Expense

The amounts of interest 

expense that are submitted 

by Fiscal Service must 

equal the sum of each 

agency's reciprocal 

revenue USSGLs 

(Including Gains and 

Losses)

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Revenue

59

Fiscal Service 

BorrowingsReceivable

The amounts of 

Receivables that are 

submitted by Fiscal 

Service must equal the 

amount of each Agency's 

Interest Payable

Proposed 

Analytical USSGL / Fiduciary All Interest Payable

60

Fiscal Service 

BorrowingsAsset

The amounts of Assets 

that are submitted by 

Fiscal Service must equal 

the amount of each 

Agency's reciprocal 

Liability USSGL

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Liability

61

Fiscal Service 

BorrowingsRevenue

The amount of Revenue 

that is submitted by Fiscal 

Service must equal the 

amount of each Agency's 

reciprocal Interest Expense 

USSGL

Proposed 

Analytical USSGL / Fiduciary All

Reciprocal Interest 

Expense
62

FFB BorrowingsReceivables

The amount of Interest 

Receivable that is 

submitted by FFB must 

equal the amount of each 

Agency's Accrued Interest 

Payable

Proposed 

Analytical USSGL / Fiduciary All Interest Payable

63

FFB BorrowingsAsset

The amount of Assets that 

are submitted by FFB must 

equal the amount of each 

Agency's reciprocal 

Liability USSGL.

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Liability

64

FFB BorrowingsRevenue

The amount of Interest 

Revenue (Including Gains 

and Losses) submitted by 

FFB must equal each 

Agency's reciprocal 

Interest Expense US

SGLs

Proposed 

Analytical USSGL / Fiduciary All

Reciprocal Interest 

Expense

65

Cancelled 

Authority Edit

The BETC balances from 

the Central Accounting and 

Reporting System (CARS) 

that represent year-end 

cancelled authority activity 

should equal USSGL 

account 435000 Fatal Period # 12 USSGL / SMAF All

Cancelled Authority 

USSGL

66

Adjustments to 

Indefinite 

Appropriations 

Edit

The sum of Indefinite Yearend Adjustments 

(APINDYEC/APINDYED) 

BETC transactions for a 

TAS must equal USSGL 

account 439100 for that 

TAS

Fatal 

01/02/03/04/05/0

6/07/08/09/10/11/

12 USSGL / SMAF All

Adjustments to Indefinite 

Approriations USSGL

DRAFT 
Right Side Label

SMAF Fund Balance With 

Treasury

Status of Budgetary 

Resources

Sum of Zero

Fund Equities

cal Year 2015 Reporting

Section I
FHOT Business Line

HOLDSDR Business Line

RESPOS Business Line

UNRLDISC Business Line
INVAGNCYSEC Business 

Line

INVNONFEDSEC 

Business Line

CGHNONFEDSEC 

Business Line

INVUSTREASSEC 

Business Line
ANAMTDISCPREM 

Business Line

SF133 OUTLAYS Lines

Sum of Zero

Sum of Zero

Sum of Zero

Sum of Zero
Sum of Zero

SMAF Net Outlays

Current Period Beginning 

Balance

Sum of Zero

Sum of Zero

Sum of Zero
Sum of Zero

Beginning Balance

Beginning Balance

Beginning Balance
Beginning Balance

Beginning Balance

Sum of Zero

Sum of Zero

BETC
BETC

BETC

BETC

BETC
BETC

BETC

BETC

BETC

Recovered Prior Year 

Obligations
Reclassified Statement of 

Changes in Net Position

Reclassified Statement of 

Net Cost

Current Quarter Beginning 

Balance

Sum of Zero
Sum of Zero

BETC

BETC

BETC
USSGL 439700

USSGL 439800

Sum of Zero

Sum of Zero

Sum of Zero

Fiscal Service Interest 

Payable
Fiscal Service Liabilities

Fiscal Service Interest 

Expense

Fiscal Service Receivables

Fiscal Service Assets

Fiscal Service Revenue
FFB Receivables

FFB Assets

FFB Revenue

Cancelled Authority BETC

Adjustments to Indefinite 

Approriations BETC

03/23/2015 10:07:03 AM