Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

161

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal Period # 01/02/03/04/05/06/07/08/ 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

162

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal Period # 01/02/03/04/05/06/07/08/ 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

166

Normal Balance Post Closing Check for Undelivered OrdersObligations, Prepaid/Advanced (Expired TAS)

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero AllTAS Status = E USSGL Account Num

198

USSGL 488100 Balance Check

USSGL account 488100 ending must have a credit balance at a TAS level

Fatal Period # 

01/02/03/04/05/06/07/08/09/10/11/ 12 USSGL / Zero All USSGL Account Num

199

USSGL 498100 Balance Check

USSGL account 498100 ending must have a credit balance at a TAS level

Fatal Period # 01/02/03/04/05/06/07/08/09/10/11/ 12 USSGL / Zero All USSGL Account Num

201

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2023-11 DRAFT VII ESR - 1 
Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

202

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "R"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

203

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

204

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "M"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

205

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

Bulletin No. 2023-11 DRAFT VII ESR - 2 
Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

206

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "R"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

207

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

208

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "M"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

209

Ending unobligated balance in expiring TAFS where Reimbursable Flag value is "R"

An expiring TAS must have a zero balance for reimbursements earned and refunds in period 12. Fatal Period # 12 USSGL / Zero All USSGL Account Num

210

Withdrawal for existing unpaid obligations (undelivered)

USSGL account 480110 must be less than or equal to USSGL account 487200.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL Account 480

Bulletin No. 2023-11 DRAFT VII ESR - 3 
Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

211

Withdrawal for existing unpaid obligations (delivered)

USSGL account 490110 must be less than or equal to USSGL account 497200.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL Account 49

212

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

213

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Proposed Analytical USSGL / Zero TAS Status = U USSGL Account Num

214

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Fatal Period # 08/09/10/11/12 USSGL / Zero TAS Status = E USSGL Account Num

215

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Num

216

Normal balance post closing check for Fund Balance With Treasury

The sum of the USSGL accounts must have a debit balance at a TAS level .

Fatal Period # 10/11/12 USSGL / Zero Account Type = EXPND USSGL Account Num

217

USSGL 480200 Balance Check

USSGL account 480200 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 Account Type = EXPND USSGL Account Num

Bulletin No. 2023-11 DRAFT VII ESR - 4 
Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

218

USSGL 490200 Balance Check

USSGL account 490200 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 Account Type = EXPND USSGL Account Num

219

Normal Balance Post Closing Check for Undelivered OrdersObligations, Prepaid/Advanced (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Num

Bulletin No. 2023-11 DRAFT VII ESR - 5