Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 41.1 - Unexpended 

appropriations - Funds from 

Dedicated Collections (Note 

20)

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

1 - Net position, beginning of 

period

+

Reclassified Balance Sheet 41.2 - Unexpended 

appropriations - Funds from 

other than Dedicated 

Collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.1 - Changes in accounting 

principles

+

Reclassified Balance Sheet 42.1 - Cumulative results of 

operations - Funds from 

Dedicated Collections (Note 

20)

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.2 - Corrections of errors - 

non-federal

+

Reclassified Balance Sheet 42.2 - Cumulative results of 

operations - Funds from other 

than Dedicated Collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.3 - Corrections of errors - 

years preceding the prior year - 

non-federal

+

LN: Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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 fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Bulletin No. 2021-20 DRAFT VII EDR - 1 IRC Handout 7/7/21
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 1 - Fund Balance with 

Treasury (Note 3) (RC 40)

+ Reclassified Balance Sheet 21 - [Liability for Fund 

Balance with Treasury [for 

General fund only]] (RC 40)

+

Reclassified Balance Sheet 2.1 - Federal investments 

(Note 5) (RC 01)

+ Reclassified Balance Sheet 22.1 - Accounts payable, 

capital transfers (RC 12)

+

Reclassified Balance Sheet 2.2 - Interest receivable - 

investments (Note 5) (RC 02)

+ Reclassified Balance Sheet 22.2 - Benefit program 

contributions payable (Note 

15) (RC 21)

+

Reclassified Balance Sheet 3.1 - Asset for agency's 

custodial and non-entity 

liabilities - other than the 

General Fund of the U.S. 

Government (RC 10)

+ Reclassified Balance Sheet 22.3 - Accounts payable (RC 

22)

+

Reclassified Balance Sheet 3.2 - Accounts receivable, 

capital transfers (RC 12)

+ Reclassified Balance Sheet 22.4 - Transfers payable (RC 

27)

+

Reclassified Balance Sheet 3.3 - Benefit program 

contributions receivable (RC 

21)

+ Reclassified Balance Sheet 23.1 - Federal debt (RC 01) +

Reclassified Balance Sheet 3.4 - Accounts receivable, net 

(RC 22)

+ Reclassified Balance Sheet 23.2 - Interest payable - debt 

(RC 02)

+

Reclassified Balance Sheet 3.5 - Transfers receivable (RC 

27)

+ Reclassified Balance Sheet 24.1 - Interest payable - loans 

and not otherwise classified 

(RC 04)

+

Reclassified Balance Sheet 4.1 - Interest receivable - loans 

and not otherwise classified 

(RC 04)

+ Reclassified Balance Sheet 24.2 - Loans payable (RC 17) +

Reclassified Balance Sheet 4.2 - Loans receivable (RC 17) + Reclassified Balance Sheet 25 - Advances from others and 

deferred revenue (Note 17) 

(RC 23)

+

Reclassified Balance Sheet 5 - Advances and prepayments 

(RC 23)

+ Reclassified Balance Sheet 26.1 - Other liabilities (without 

reciprocals) (Note 15) (RC 29)

+

Reclassified Balance Sheet 6.1 - Other assets (RC 30) + Reclassified Balance Sheet 26.2 - Other liabilities (Note 

17) (RC 30)

+

Reclassified Balance Sheet 6.2 - Asset for agency's 

custodial and non-entity 

liabilities (RC 46)

+ Reclassified Balance Sheet 26.3 - Liability to the General 

Fund of the U.S. Government 

for custodial and other nonentity assets (Note 17) (RC 46)

+

Reclassified Balance Sheet 8 - Cash and other monetary 

assets (Note 4)

+ Reclassified Balance Sheet 26.4 - Liability to agency other 

than the General Fund of the 

U.S. Government for custodial 

and other non-entity assets 

(RC 10)

+

Reclassified Balance Sheet 9 - Accounts receivable[, net] 

(Notes 6 and 7)

+ Reclassified Balance Sheet 28 - Accounts payable +

Reclassified Balance Sheet 10 - Loans receivable, net 

(Note 8)

+ Reclassified Balance Sheet 29 - Federal debt and interest 

payable (Note 14)

+

LN: Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Bulletin No. 2021-20 DRAFT VII EDR - 2 IRC Handout 7/7/21
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Reclassified Balance Sheet 11 - Inventory and related 

property, net (Note 9)

+ Reclassified Balance Sheet 30 - Federal employee [and 

veteran] benefits payable (Note 

15)

+

Reclassified Balance Sheet 12 - General property, plant, 

and equipment, net (Note 10)

+ Reclassified Balance Sheet 31 - Environmental and 

disposal liabilities (Note 16)

+

Reclassified Balance Sheet 13 - Advances and 

prepayments

+ Reclassified Balance Sheet 32 - Benefits due and payable +

Reclassified Balance Sheet 14 - Investments [,net] (Note 

5)

+ Reclassified Balance Sheet 33 - Loan guarantee liabilities 

(Note 8)

+

Reclassified Balance Sheet 15 - Investment in special 

purpose vehicles

+ Reclassified Balance Sheet 34 - Liabilities to Governmentsponsored enterprises+

Reclassified Balance Sheet 16 - Investments in 

government-sponsored 

enterprises 

+ Reclassified Balance Sheet 35 - Insurance and guarantee 

program liabilities

+

Reclassified Balance Sheet 17 - Other assets (Note 12) + Reclassified Balance Sheet 36 - Advances from others and 

deferred revenue

+

Reclassified Balance Sheet 37 - Other liabilities (Notes 17, 

18, and 19)

+

Reclassified Balance Sheet 41.1 - Unexpended 

appropriations - Funds from 

Dedicated Collections (Note 

20)

+

Reclassified Balance Sheet 41.2 - Unexpended 

appropriations - Funds from 

other than Dedicated 

Collections

+

Reclassified Balance Sheet 42.1 - Cumulative results of 

operations - Funds from 

Dedicated Collections (Note 

20)

+

Reclassified Balance Sheet 42.2 - Cumulative results of 

operations - Funds from other 

than Dedicated Collections

+

Bulletin No. 2021-20 DRAFT VII EDR - 3 IRC Handout 7/7/21