Part 2

SUPPLEMENT 

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

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 

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 

26

Beg Bal =Preclosing 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-closingBeginning 

Balance

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2019-02 DRAFT VII ESR - 1 
Part 2

SUPPLEMENT 

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

27

Beg Bal =Preclosing 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-closingBeginning 

Balance

28

Beg Bal =Preclosing 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-closingBeginning 

Balance

29

Beg Bal =Preclosing 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.

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

Pre-closingBeginning 

Balance

30

Beg Bal =Preclosing 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.

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

Pre-closingBeginning 

Balance

Bulletin No. 2019-02 DRAFT VII ESR - 2 
Part 2

SUPPLEMENT 

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

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, 419600, 

419700, 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 414201, 415100, 415200, 

439200 and 439300

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budg

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, and 411900, and 

412500.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

Bulletin No. 2019-02 DRAFT VII ESR - 3 
Part 2

SUPPLEMENT 

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

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 Period # 

01/02/03/04/05/06/07Proposed Analytical

Statement Line / Statement Line Account Type = EXPND

Spending Authority froOffsetting Collections, Discretionary 

68

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

The sum of the ending balances in USSGL accounts 411300, 435500, 

438700, and 438800 must equal the balance of BETCs related to Unappropriated Special and Trust Funds in CARS.

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

74

SF133 Line 1050 Balance Check

The value of SF133 line 1050 (excluding anticipated 

lines) 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 1050 

75

SF133 Line 1160 Balance Check

The value of SF133 line 1160 (excluding anticipated 

lines) 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 1160 

76

SF133 Line 1180 Balance Check

The value of SF133 line 1180 (excluding anticipated 

lines) 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 1180 

77

SF133 Line 1340 Balance Check

The value of SF133 line 1340 (excluding anticipated 

lines) 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 1340 

Bulletin No. 2019-02 DRAFT VII ESR - 4 
Part 2

SUPPLEMENT 

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

/ Domain Value Left Side Label 

U.S. Standard General Ledger

Data Edits - Summary Report

78

SF133 Line 1540 Balance Check

The value of SF133 line 1540 (excluding anticipated 

lines) 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 1540 

79

SF133 Line 1750 Balance Check

The value of SF133 line 1750 (excluding anticipated 

lines) 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 1750 

80

SF133 Line 1260 Balance Check

The value of SF133 line 1260 (excluding anticipated 

lines) 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 1260 

81

SF133 Line 1280 Balance Check

The value of SF133 line 1280 (excluding anticipated 

lines) 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 1280 

82

SF133 Line 1440 Balance Check

The value of SF133 line 1440 (excluding anticipated 

lines) 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 1440 

83

SF133 Line 1640 Balance Check

The value of SF133 line 1640 (excluding anticipated 

lines) 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 1640 

84

SF133 Line 1850 Balance Check

The value of SF133 line 1850 (excluding anticipated 

lines) 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 1850 

Bulletin No. 2019-02 DRAFT VII ESR - 5