Part 1

SUPPLEMENT

DRAFT 

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

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

Beginning Budgetary Account Balance 

4

Fund Resources equals Fund Equities

The sum of Bureau of the Fiscal Service 2108 Columns 2, 3, 4, 5, 7 and 8 must equal the sum of Bureau of the Fiscal Service 2108 Columns 9, 10 and 11. Fatal Period # 12

Statement Line / Statement Line Account Type = EXPND Fund Resources 

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside oTreasury 

U.S. Government Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2016-05 DRAFT VII ESR - 1 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Special Drawing RightHolding 

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 01/02/03/04/05/06/07/08/09/10/11/12 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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In AgencSecurities

Bulletin No. 2016-05 DRAFT VII ESR - 2 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 Non-Federal Securities (INVNONFEDSEC) from the Central Accounting and Reporting System (CARS).

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

Investments In Non-FSecurities

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Change In Non-FederSecurities

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In US TreSecurities

Bulletin No. 2016-05 DRAFT VII ESR - 3 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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

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 Earnand 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 Ord

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 anContracts 

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 

Bulletin No. 2016-05 DRAFT VII ESR - 4 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines 

21

Fiscal Year Budgetary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 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 01/02/03/04/05/06/07/08/09/10/11/12 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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Proprietary Ba

Bulletin No. 2016-05 DRAFT VII ESR - 5 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Budgetary Bal

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 01/02/03/04/05/06/07/08/09/10/11/12 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 01/02/03/04/05/06/07/08/09/10/11/12 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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Pre-closing Balance 

Bulletin No. 2016-05 DRAFT VII ESR - 6 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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

Bulletin No. 2016-05 DRAFT VII ESR - 7 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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/TFund Receipts TransfIn 

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/TFund Receipts TransfOut 

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 BalTransfers-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 BalTransfers-Out 

Bulletin No. 2016-05 DRAFT VII ESR - 8 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 TransfeBudgetary 

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 Budg

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 

Bulletin No. 2016-05 DRAFT VII ESR - 9 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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

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 StatemenChanges in Net Positi

45

Fiscal Year Proprietary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal Period # 04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS CaLculated Beginning Balance

Bulletin No. 2016-05 DRAFT VII ESR - 10 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Backdate

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 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Not Back

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 ReapproprTransferred-Out 

Bulletin No. 2016-05 DRAFT VII ESR - 11 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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

Statement Line / Statement Line Account Type = EXPND

Spending Authority froOffsetting Collections, Discretionary 

Bulletin No. 2016-05 DRAFT VII ESR - 12 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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

Statement Line / Statement Line Account Type = EXPND

Spending Authority froOffsetting 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 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Reimbursable anDirect 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

Bulletin No. 2016-05 DRAFT VII ESR - 13 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 Borrowings- Asset

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 

Bulletin No. 2016-05 DRAFT VII ESR - 14 
Part 1

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Government Standard General Ledger

Data Edits - Summary Report

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 Statement Line / SMAF All Cancelled Authority U

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 Period # 12 Statement Line / SMAF All

Adjustments to IndefinAppropriations USSG

Bulletin No. 2016-05 DRAFT VII ESR - 15