Part 2

SUPPLEMENT

DRAFT 

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label 

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

SR

4

Fund Resources Equals Fund Equities

The sum of USSGL

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

Fatal Period # 10/11/12 USSGL / USSGL Account Type = EXPND Fund Resources F

17

Undelivered

Orders and Contracts Zero Balance Check

A canceling TAS must have

a zero balance for undelivered orders and contracts. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders and Contracts S

44

Reclassified Balance Sheet Check

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

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

Statement Line / Statement Line All Total Assets

TP

67

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

The total End balance for

USSGL accounts 411400 

and 413810 must equal the 

balance for BETCs related to collections to available receipts in the Central Accounting Reporting System (CARS).

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

74

SF133 Line 1070 Balance Check

The value of SF133 line

1070 (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 / Zero Account Type = EXPND SF133 Line 1070 S

161

Normal balance post closing check for undelivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero All TAS Status = U USSGL Account Number Z

162

Normal balance post closing check for delivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero All TAS Status = U USSGL Account Number Z

193

Disaster Emergency Fund Code "AAB" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "AAB" must equal zero for each reported TAS.

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

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2023-04 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

194

Disaster Emergency Fund Code "AAC" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "AAC" must equal zero for each reported TAS.

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

195

Normal balance post closing check for undelivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Number S

196

Normal balance post closing check for delivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Number S

197

Disaster Emergency Fund Code "AAD" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "AAD" must equal zero for each reported TAS.

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

Bulletin No. 2023-04 DRAFT VII ESR - 2