Part 2 DRAFT

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

119400 E N 436001 E

163100 E F 439401 E P

163300 E F 439401 E S

167000 E N 439412 E P

404400 E 439504 E C

404700 E B 439504 E P

404700 E P 439504 E S

411912 E P 488100 E

413415 E

425512 E S

Edit Rule Number:

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2021-07 DRAFT VII EDR - 1 IRC Handout 12/3/20
Part 2 DRAFT

37

USSGL 

Account 

Number Begin/End BETC

412800 E AXFERC

412900 E AXFERD

416700 E

417000 E

417300 E

417400 E

417500 E

Edit Rule Number:

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

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 

specific budgetary USSGL accounts. 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2021-07 DRAFT VII EDR - 2 IRC Handout 12/3/20
Part 2 DRAFT

42

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

413400 E X 487100 E X

414400 E X 497100 E X

413415 E X

Edit Rule Number:

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations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.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2021-07 DRAFT VII EDR - 3 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 125

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427100 - Actual Program Fund 

Subsidy Collected

+ COLLSBAJ

COLLSBSD

COLLUR

COLLURAJ

The sum of the BETCs-COLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of USSGL 

427100-Actual Program Fund Subsidy Collected.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Subsidy Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 4 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 126

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426100 - Actual Collections of 

Business-Type Fees

+ FEECOLAJ

FEECOLL

The sum of the BETCs-FEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of 

Business-Type Fees.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fees Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 5 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 127

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426200 - Actual Collections of 

Loan Principal

+ PRINREAJ

PRINREP

The sum of the BETCs-PRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of 

Loan Principal.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Principal Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 6 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 128

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426300 - Actual Collections of 

Loan Interest

+ INTREP

INTREPAJ

The sum of the BETCs-INTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of 

Loan Interest.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Interest Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 7 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 129

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426500 - Actual Collections 

From Sale of Foreclosed 

Property

+ PFPCOLAJ

PFPCOLL

The sum of the BETCs-PFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections 

From Sale of Foreclosed Property.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Proceeds of Foreclosed Property Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 8 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 130

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426400 - Actual Collections of 

Rent

+ RENTCOAJ

RENTCOLL

The sum of the BETCs-RENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections 

of Rent.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Rent Collected

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 9 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 131

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427700 - Other Actual 

Collections - Federal/NonFederal Exception Sources

+ OACFED

OACFEDAJ

The sum of the BETCs-OACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual 

Collections-Federal/Non-Federal Exception Sources.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Federal Collections

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 10 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 132

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426600 - Other Actual 

Business-Type Collections 

From Non-Federal Sources

+ ONFCOLAJ

ONFCOLL

The sum of the BETCs-ONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual 

Business-Type Collections From Non-Federal Sources.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Non-Federal Collections

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 11 IRC Handout 12/3/20
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 133

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310710 - Unexpended 

Appropriations - Used - 

Disbursed

+ DISBUR

USSGL account 1410 - Advances and 

Prepayments - Beginning

- DISBURAJ

USSGL account 141000 - Advances and 

Prepayments - Ending

+ DISFCR

DISFCRAJ

DISGF

DISGFAJ

DISSUB

DISSUBAJ

The sum of USSGL account 310710 and the change in USSGL account 141000, relative to appropriations from the 

Genera Fund, must equal the sum of the General Fund disbursement BETCs.

Fiscal Year 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Disbursement From General Fund Appropriations

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2021-07 DRAFT VII EDR - 12 IRC Handout 12/3/20