Part 1 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 Stmt. of 

Operations and Changes in 

Net Position

6.3 - Borrowings Gains (RC 

06)/01

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.4 - Borrowings Losses (RC 

06)/01

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.36.5 - Benefit program 

revenue (non-exchange) (RC 

26) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.46.6 - Other taxes and 

receipts (RC 45) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.56.7 - Collections 

Transferred to a TAS Other 

Than the General Fund of the 

U.S. Government (RC 15)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.66.8 - Collections transferred 

into a TAS Other Than the 

General Fund of the U.S. 

Government - Nonexchange 

(RC 15)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.76.9 - Accrual of Collections 

Yet to be Transferred to a TAS 

Other Than the General Fund 

of the U.S. Government - 

Nonexchange (RC 16)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.86.10 - Accruals for Entity 

amounts to be collected in a 

TAS Other Than the General 

Fund of the U.S. Government - 

Nonexchange (RC 16)

-

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 2021 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

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

Bulletin No. 2021-17 DRAFT VII EDR - 1 IRC Handout 4/21/21
Part 1 DRAFT

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E Y 0

404400 E Y

404700 E Y

404800 E Y

405000 E Y

406000 E Y

407000 E Y

408100 E Y

408200 E Y

408300 E Y

411100 E Y

411200 E Y

411300 E Y

411400 E Y

411500 E Y

411600 E Y

411601 E Y

411700 E Y

411800 E Y

411900 E Y

411910 E Y

411912 E Y

411990 E Y

411991 E Y

411992 E Y

411993 E Y

411994 E Y

412000 E Y

412050 E Y

412100 E Y

412200 E Y

412300 E Y

412400 E Y

412500 E Y

412600 E Y

412700 E Y

412800 E Y

412900 E Y

413000 E Y

413100 E Y

413120 E Y

413200 E Y

413300 E Y

413400 E Y

413415 E Y

413500 E Y

413600 E Y

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Y" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

Bulletin No. 2021-17 DRAFT VII EDR - 2 IRC Handout 4/21/21
Part 1 DRAFT

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Y" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

413700 E Y

413800 E Y

413900 E Y

414000 E Y

414100 E Y

414120 E Y

414200 E Y

414201 E Y

414300 E Y

414400 E Y

414500 E Y

414600 E Y

414700 E Y

414800 E Y

414900 E Y

415000 E Y

415100 E Y

415200 E Y

415300 E Y

415400 E Y

415500 E Y

415700 E Y

415730 E Y

415800 E Y

415900 E Y

415901 E Y

416000 E Y

416500 E Y

416512 E Y

416600 E Y

416612 E Y

416700 E Y

416712 E Y

416800 E Y

417000 E Y

417100 E Y

417200 E Y

417300 E Y

417400 E Y

417500 E Y

417590 E Y

417600 E Y

417690 E Y

418000 E Y

418300 E Y

419000 E Y

419100 E Y

Bulletin No. 2021-17 DRAFT VII EDR - 3 IRC Handout 4/21/21
Part 1 DRAFT

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Y" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

419200 E Y

419300 E Y

419500 E Y

419600 E Y

419700 E Y

419900 E Y

420100 E Y

420190 E Y

421000 E Y

421200 E Y

421500 E Y

421512 E Y

422100 E Y

422200 E Y

422300 E Y

422500 E Y

422512 E Y

423000 E Y

423100 E Y

423200 E Y

423300 E Y

423400 E Y

424000 E Y

425100 E Y

425200 E Y

425300 E Y

425400 E Y

425500 E Y

425512 E Y

426000 E Y

426100 E Y

426200 E Y

426300 E Y

426400 E Y

426500 E Y

426600 E Y

426700 E Y

426800 E Y

427100 E Y

427300 E Y

427500 E Y

427600 E Y

427700 E Y

428300 E Y

428500 E Y

428600 E Y

428700 E Y

Bulletin No. 2021-17 DRAFT VII EDR - 4 IRC Handout 4/21/21
Part 1 DRAFT

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Y" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

429000 E Y

429500 E Y

429590 E Y

431000 E Y

432000 E Y

435000 E Y

435100 E Y

435190 E Y

435400 E Y

435500 E Y

435600 E Y

435700 E Y

436000 E Y

436001 E Y

437000 E Y

438200 E Y

438300 E Y

438400 E Y

438500 E Y

438700 E Y

438800 E Y

439000 E Y

439100 E Y

439190 E Y

439200 E Y

439300 E Y

439400 E Y

439401 E Y

439402 E Y

439412 E Y

439432 E Y

439500 E Y

439504 E Y

439600 E Y

439700 E Y

439701 E Y

439730 E Y

439800 E Y

439900 E Y

442000 E Y

443000 E Y

445000 E Y

451000 E Y

459000 E Y

461000 E Y

462000 E Y

462090 E Y

Bulletin No. 2021-17 DRAFT VII EDR - 5 IRC Handout 4/21/21
Part 1 DRAFT

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Y" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

462091 E Y

463500 E Y

465000 E Y

469000 E Y

470000 E Y

472000 E Y

480100 E Y

480200 E Y

483100 E Y

483200 E Y

487100 E Y

487200 E Y

488100 E Y

488200 E Y

490100 E Y

490200 E Y

490800 E Y

493100 E Y

497100 E Y

497200 E Y

498100 E Y

498200 E Y

Bulletin No. 2021-17 DRAFT VII EDR - 6 IRC Handout 4/21/21
Part 1 DRAFT

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E Z 0

404400 E Z

404700 E Z

404800 E Z

405000 E Z

406000 E Z

407000 E Z

408100 E Z

408200 E Z

408300 E Z

411100 E Z

411200 E Z

411300 E Z

411400 E Z

411500 E Z

411600 E Z

411601 E Z

411700 E Z

411800 E Z

411900 E Z

411910 E Z

411912 E Z

411990 E Z

411991 E Z

411992 E Z

411993 E Z

411994 E Z

412000 E Z

412050 E Z

412100 E Z

412200 E Z

412300 E Z

412400 E Z

412500 E Z

412600 E Z

412700 E Z

412800 E Z

412900 E Z

413000 E Z

413100 E Z

413120 E Z

413200 E Z

413300 E Z

413400 E Z

413415 E Z

413500 E Z

413600 E Z

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Z" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

Bulletin No. 2021-17 DRAFT VII EDR - 7 IRC Handout 4/21/21
Part 1 DRAFT

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Z" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

413700 E Z

413800 E Z

413900 E Z

414000 E Z

414100 E Z

414120 E Z

414200 E Z

414201 E Z

414300 E Z

414400 E Z

414500 E Z

414600 E Z

414700 E Z

414800 E Z

414900 E Z

415000 E Z

415100 E Z

415200 E Z

415300 E Z

415400 E Z

415500 E Z

415700 E Z

415730 E Z

415800 E Z

415900 E Z

415901 E Z

416000 E Z

416500 E Z

416512 E Z

416600 E Z

416612 E Z

416700 E Z

416712 E Z

416800 E Z

417000 E Z

417100 E Z

417200 E Z

417300 E Z

417400 E Z

417500 E Z

417590 E Z

417600 E Z

417690 E Z

418000 E Z

418300 E Z

419000 E Z

419100 E Z

Bulletin No. 2021-17 DRAFT VII EDR - 8 IRC Handout 4/21/21
Part 1 DRAFT

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Z" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

419200 E Z

419300 E Z

419500 E Z

419600 E Z

419700 E Z

419900 E Z

420100 E Z

420190 E Z

421000 E Z

421200 E Z

421500 E Z

421512 E Z

422100 E Z

422200 E Z

422300 E Z

422500 E Z

422512 E Z

423000 E Z

423100 E Z

423200 E Z

423300 E Z

423400 E Z

424000 E Z

425100 E Z

425200 E Z

425300 E Z

425400 E Z

425500 E Z

425512 E Z

426000 E Z

426100 E Z

426200 E Z

426300 E Z

426400 E Z

426500 E Z

426600 E Z

426700 E Z

426800 E Z

427100 E Z

427300 E Z

427500 E Z

427600 E Z

427700 E Z

428300 E Z

428500 E Z

428600 E Z

428700 E Z

Bulletin No. 2021-17 DRAFT VII EDR - 9 IRC Handout 4/21/21
Part 1 DRAFT

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Z" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

429000 E Z

429500 E Z

429590 E Z

431000 E Z

432000 E Z

435000 E Z

435100 E Z

435190 E Z

435400 E Z

435500 E Z

435600 E Z

435700 E Z

436000 E Z

436001 E Z

437000 E Z

438200 E Z

438300 E Z

438400 E Z

438500 E Z

438700 E Z

438800 E Z

439000 E Z

439100 E Z

439190 E Z

439200 E Z

439300 E Z

439400 E Z

439401 E Z

439402 E Z

439412 E Z

439432 E Z

439500 E Z

439504 E Z

439600 E Z

439700 E Z

439701 E Z

439730 E Z

439800 E Z

439900 E Z

442000 E Z

443000 E Z

445000 E Z

451000 E Z

459000 E Z

461000 E Z

462000 E Z

462090 E Z

Bulletin No. 2021-17 DRAFT VII EDR - 10 IRC Handout 4/21/21
Part 1 DRAFT

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Operand: Equal (=)

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

Proposed Analytical Period:

Rule Name: Disaster Emergency Fund Code "Z" Balance Check

Description: The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

Type: SZ: USSGL / Zero

Fiscal Year 2021 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

462091 E Z

463500 E Z

465000 E Z

469000 E Z

470000 E Z

472000 E Z

480100 E Z

480200 E Z

483100 E Z

483200 E Z

487100 E Z

487200 E Z

488100 E Z

488200 E Z

490100 E Z

490200 E Z

490800 E Z

493100 E Z

497100 E Z

497200 E Z

498100 E Z

498200 E Z

Bulletin No. 2021-17 DRAFT VII EDR - 11 IRC Handout 4/21/21