Part 2

SUPPLEMENT

DRAFT Fiscal Year 2023 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

148

SF133 Line 5331 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 5331 Sum of Zero

149

SF133 Line 5341 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 5341 Sum of Zero

165

Disaster 

Emergency Fund 

Code "7" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code "7" 

must equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Accounts Sum of Zero

166

Normal balance 

post closing check 

for undelivered 

orders-obligations, 

prepaid/advanced

The sum of the USSGL 

accounts must be less than 

zero.

Proposed 

Analytical USSGL / Zero All USSGL Account Number Zero

167

USSGL 487100 

Balance Check

USSGL account 487100 

ending must have a debit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

168

USSGL 497100 

Balance Check

USSGL account 497100 

ending must have a debit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

169

USSGL 487200 

Balance Check

USSGL account 487200 

ending must have a debit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

170

USSGL 497200 

Balance Check

USSGL account 497200 

ending must have a debit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

171

USSGL 488200 

Balance Check

USSGL account 488200 

ending must have a credit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

172

USSGL 498200 

Balance Check

USSGL account 498200 

ending must have a credit 

balance at a TAS level

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Account Number Sum of Zero

173

SF133 Line 1103 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1103 Sum of Zero

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2022-16 DRAFT VII ESR - 1 IRC Handout 8/17/22
Part 2

SUPPLEMENT

DRAFT Fiscal Year 2023 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

174

SF133 Line 1203 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1203 Sum of Zero

175

SF133 Line 1135 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1135 Sum of Zero

176

SF133 Line 1235 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1235 Sum of Zero

177

SF133 Line 1824 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1824 Sum of Zero

178

SF133 Line 1826 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 1826 Sum of Zero

179

SF133 Line 3000 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 3000 Sum of Zero

180

SF133 Line 3050 

Balance Check

The value of this line must 

be greater than or equal to 

zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 3050 Sum of Zero

181

SF133 Line 3060 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 3060 Sum of Zero

182

SF133 Line 3090 

Balance Check

The value of this line must 

be less than or equal to zero

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 3090 Sum of Zero

183

Disaster 

Emergency Fund 

Code "8" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code "8" 

must equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Accounts Sum of Zero

Bulletin No. 2022-16 DRAFT VII ESR - 2 IRC Handout 8/17/22