Part 2 DRAFT

1

USSGL 

Account 

Number Begin/End SMAF

101000 E FBWT

153200 E

Edit Rule Number:

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Balance With Treasury 

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting 

and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2017-16 DRAFT VII EDR - 1 IRC Handout 12/5/17 
Part 2 DRAFT

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

161800 E E 439500 E B

162000 E E 439500 E C

162000 E F 439500 E D

162100 E F 439500 E P

163000 E F 439500 E R

163100 E F 439500 E S

167200 E N 439700 E B

Edit Rule Number:

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

Fund Resources Equals Fund Equities

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Rule Name:

Description:

Left Side Attribute Combination Right Side Attribute Combination

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2017-16 DRAFT VII EDR - 2 IRC Handout 12/5/17 
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 49

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411100 - Debt Liquidation 

Appropriations

+ AP

USSGL account 411200 - Liquidation of 

Deficiency - Appropriations 

+ APADV

USSGL account 411500 - Loan Subsidy 

Appropriation 

+ APBGT

USSGL account 411600 - Debt Forgiveness 

Appropriation

+ APCRREF

USSGL account 411700 - Loan Administrative 

Expense Appropriation 

+ APIND

USSGL account 411800 - Reestimated Loan 

Subsidy Appropriation

+ APINDYEC

USSGL account 411900 - Other Appropriations 

Realized

+ APINDYED

USSGL account 411990 - Other Appropriations 

Realized - International 

Monetary Fund

+ APLIMIND

USSGL account 411991 - Other Appropriations 

Realized - International 

Monetary Fund - Reserve 

Tranche

+ APOTH

USSGL account 411992 - Other Appropriations 

Realized - International 

Monetary Fund - Letter of 

Credit

+ APROP

USSGL account 411993 - Other Appropriations 

Realized - International 

Monetary Fund - New 

Arrangements to Borrow

+

USSGL account 411994 - Other Appropriations 

Realized - International 

Monetary Fund - Exchange 

Rate Changes (NAB)

+

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.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit (4000 series)

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2017-16 DRAFT VII EDR - 3 IRC Handout 12/5/17 
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 50

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310100 - Unexpended 

Appropriations - 

Appropriations Received

+ AP

APADV

APBGT

APCRREF

APIND

APINDYEC

APINDYED

APLIMIND

APOTH

APROP

JRCR

RAPPRC

RAPPRD

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant 

activity should equal USSGL account 310100.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2017-16 DRAFT VII EDR - 4 IRC Handout 12/5/17 
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 950

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL account 2980 - Custodial Liabilitys + USSGL account 599000 - Collections for 

Others SCA

+

USSGL account 298000 - Custodial Liability + USSGL account 599100 - Accrued 

Collections for Others SCA

+

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 1

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. 2017-16 DRAFT VII EDR - 5 IRC Handout 12/5/17 
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 951

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL account 2985 - Liability for NonEntity 

Assets Not Reported on the 

SCA

+ USSGL account 599300 - Offset to 

NonEntity Collections 

SCNP

+

USSGL account 298500 - Liability for 

NonEntity Assets Not Reported 

on the SCA

+ USSGL account 599400 - Offset to 

NonEntity Accrued 

Collections SCNP

+

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 sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Fiscal Year 2018 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 2

Bulletin No. 2017-16 DRAFT VII EDR - 6 IRC Handout 12/5/17