Part 2 DRAFT

3

USSGL Account 

Number Begin/End Zero

433000 B

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: Beginning Budgetary Account Balance 

Description: The sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS. 

Type: SZ: USSGL / Zero

Fiscal Year 2024 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Edit Rule Number:

Bulletin No. 2023-11 DRAFT VII EDR - 1 September 2023
Part 2 DRAFT

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

119309 E 432100 E

119333 E 433000 E

412000 E 490110 E

412250 E X

Left Side Attribute Combination Right Side Attribute Combination

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.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 2 IRC Handout 8/23/23
Part 2 DRAFT

18

USSGL Account 

Number Begin/End Zero

412400 E 0

412700 E

417200 E

432000 E

490100 E

490110 E

493100 E

497100 E

498100 E

Left Side Attribute Combination Right Side Attribute Combination

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities. 

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 3 IRC Handout 8/23/23
Part 2 DRAFT

22

USSGL Account 

Number Begin/End Zero

193000 B

193900 B

195000 B

195900 B

214010 B

233000 B

293000 B

293010 B

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 4 IRC Handout 8/23/23
Part 2 DRAFT

23

USSGL Account 

Number Begin/End Zero

193000 E

193900 E

195000 E

195900 E

214010 E

233000 E

293000 E

293010 E

571400 E

593000 E

593300 E

593900 E

599900 E

671300 E

693000 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 5 IRC Handout 8/23/23
Part 2 DRAFT

24

USSGL Account 

Number Begin/End Zero

432100 E

433000 E

439190 E

480110 E

490110 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 6 IRC Handout 8/23/23
Part 2

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Balance Sheet 12 - General and right-to-use 

property, plant, and 

equipment, net (Note 10)

+ Balance Sheet 30 - Veterans, pensions, and 

post employment-related 

benefits* (Note 15)

+

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

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

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

Bulletin No. 2023-11 VII EDR - 7 September 2023
Part 2 DRAFT

47

USSGL Account 

Number Begin/End PY Adj Zero

432100 E P

433000 E P

480110 E P

490110 E P

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 8 IRC Handout 8/23/23
Part 2 DRAFT

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

432100 E A

433000 E A

480110 E A

490110 E A

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 9 IRC Handout 8/23/23
Part 2 DRAFT

161

USSGL Account 

Number Begin/End TAS Status Zero

480100 E U 0

480110 E U

483100 E U

487100 E U

488100 E U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS)

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 10 IRC Handout 8/23/23
Part 2 DRAFT

162

USSGL Account 

Number Begin/End TAS Status Zero

490100 E U 0

490110 E U

493100 E U

497100 E U

498100 E U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS)

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 11 IRC Handout 8/23/23
Part 2 DRAFT

166

USSGL Account 

Number Begin/End TAS Status Zero

480200 E E 0

483200 E E

487200 E E

488200 E E

Left Side Attribute Combination Right Side Attribute Combination

Normal Balance Post Closing Check for Undelivered Orders-Obligations, Prepaid/Advanced (Expired TAS)

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 12 IRC Handout 8/23/23
Part 2 DRAFT

195

USSGL Account 

Number Begin/End TAS Status Zero

480100 E E 0

480110 E E

483100 E E

487100 E E

488100 E E

Left Side Attribute Combination Right Side Attribute Combination

Normal Balance Post Closing Check for Undelivered Orders - Obligations, Unpaid (Expired TAS)

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 13 IRC Handout 8/23/23
Part 2 DRAFT

196

USSGL Account 

Number Begin/End TAS Status Zero

490100 E E 0

490110 E E

493100 E E

497100 E E

498100 E E

Left Side Attribute Combination Right Side Attribute Combination

Normal Balance Post Closing Check for Delivered Orders - Obligations, Unpaid (Expired TAS)

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 14 IRC Handout 8/23/23
Part 2 DRAFT

198

USSGL Account 

Number Begin/End Zero

488100 E 0

Left Side Attribute Combination Right Side Attribute Combination

USSGL 488100 Balance Check

USSGL account 488100 ending must have a credit balance at a TAS level

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 15 IRC Handout 8/23/23
Part 2 DRAFT

199

USSGL Account 

Number Begin/End Zero

498100 E 0

Left Side Attribute Combination Right Side Attribute Combination

USSGL 498100 Balance Check

USSGL account 498100 ending must have a credit balance at a TAS level

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 16 IRC Handout 8/23/23
Part 2 DRAFT

201

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

480100 E D U 0

480110 E D U

483100 E D U

487100 E D U

488100 E D U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where 

Reimbursable_Flag value is "D"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 17 IRC Handout 8/23/23
Part 2 DRAFT

202

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

480100 E R U 0

480110 E R U

483100 E R U

487100 E R U

488100 E R U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where 

Reimbursable_Flag value is "R"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 18 IRC Handout 8/23/23
Part 2 DRAFT

203

USSGL Account 

Number Begin/End

BEA Category 

Indicator TAS Status Zero

480100 E D U 0

480110 E D U

483100 E D U

487100 E D U

488100 E D U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where 

BEA_Category_Indicator value is "D"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 19 IRC Handout 8/23/23
Part 2 DRAFT

204

USSGL Account 

Number Begin/End

BEA Category 

Indicator TAS Status Zero

480100 E M U 0

480110 E M U

483100 E M U

487100 E M U

488100 E M U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where 

BEA_Category_Indicator value is "M"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 20 IRC Handout 8/23/23
Part 2 DRAFT

205

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

490100 E D U 0

490110 E D U

493100 E D U

497100 E D U

498100 E D U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where 

Reimbursable_Flag value is "D"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 21 IRC Handout 8/23/23
Part 2 DRAFT

206

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

490100 E R U 0

490110 E R U

493100 E R U

497100 E R U

498100 E R U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where 

Reimbursable_Flag value is "R"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 22 IRC Handout 8/23/23
Part 2 DRAFT

207

USSGL Account 

Number Begin/End

BEA Category 

Indicator TAS Status Zero

490100 E D U 0

490110 E D U

493100 E D U

497100 E D U

498100 E D U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where 

BEA_Category_Indicator value is "D"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 23 IRC Handout 8/23/23
Part 2 DRAFT

208

USSGL Account 

Number Begin/End

BEA Category 

Indicator TAS Status Zero

490100 E M U 0

490110 E M U

493100 E M U

497100 E M U

498100 E M U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where 

BEA_Category_Indicator value is "M"

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

SZ: USSGL / Zero

Less Than Or Equal (<=)

09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 24 IRC Handout 8/23/23
Part 2 DRAFT

209

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR

ENDING 

PERIOD OF 

AVAILABILIT Zero

442000 E R 2024 0

443000 E R 2024

445000 E R 2024

451000 E R 2024

461000 E R 2024

462000 E R 2024

470000 E R 2024

Left Side Attribute Combination Right Side Attribute Combination

Ending unobligated balance in expiring TAFS where Reimbursable Flag value is "R"

An expiring TAS must have a zero balance for reimbursements earned and refunds in period 12.

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 25 IRC Handout 8/23/23
Part 2 DRAFT

210

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

480110 E X 487200 E X

Left Side Attribute Combination Right Side Attribute Combination

Withdrawal for existing unpaid obligations (undelivered)

USSGL account 480110 must be less than or equal to USSGL account 487200.

SS: USSGL / USSGL

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 26 IRC Handout 8/23/23
Part 2 DRAFT

211

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

490110 E X 497200 E X

Left Side Attribute Combination Right Side Attribute Combination

Withdrawal for existing unpaid obligations (delivered)

USSGL account 490110 must be less than or equal to USSGL account 497200.

SS: USSGL / USSGL

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 27 IRC Handout 8/23/23
Part 2 DRAFT

212

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

411100 E D U 0

411200 E D U

411300 E D U

411400 E D U

411500 E D U

411600 E D U

411601 E D U

411700 E D U

411800 E D U

411900 E D U

411910 E D U

411912 E D U

412500 E D U

412800 E D U

412900 E D U

413000 E D U

413800 E D U

413810 E D U

414200 E D U

414201 E D U

414202 E D U

414203 E D U

414600 E D U

414700 E D U

414800 E D U

415000 E D U

415100 E D U

415200 E D U

415900 E D U

415901 E D U

416700 E D U

416712 E D U

417000 E D U

417300 E D U

417400 E D U

417500 E D U

417600 E D U

419000 E D U

419100 E D U

419200 E D U

419300 E D U

419500 E D U

420100 E D U

421200 E D U

425500 E D U

425512 E D U

426000 E D U

426100 E D U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 28 IRC Handout 8/23/23
Part 2 DRAFT

212

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

426200 E D U

426300 E D U

426400 E D U

426500 E D U

426600 E D U

426700 E D U

426800 E D U

426900 E D U

427000 E D U

427100 E D U

427300 E D U

427500 E D U

427600 E D U

427700 E D U

429000 E D U

435100 E D U

435400 E D U

435500 E D U

435600 E D U

437000 E D U

438700 E D U

438800 E D U

439100 E D U

439200 E D U

439300 E D U

490200 E D U

497200 E D U

498200 E D U

Bulletin No. 2023-11 DRAFT VII EDR - 29 IRC Handout 8/23/23
Part 2 DRAFT

213

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

412250 E R U 0

414600 E R U

414700 E R U

415100 E R U

415200 E R U

417000 E R U

417500 E R U

417600 E R U

419000 E R U

419100 E R U

419500 E R U

420100 E R U

425200 E R U

425300 E R U

425400 E R U

426100 E R U

426200 E R U

426300 E R U

426500 E R U

426900 E R U

439300 E R U

490200 E R U

497200 E R U

498200 E R U

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 30 IRC Handout 8/23/23
Part 2 DRAFT

214

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR Zero

411100 E D E 0

411200 E D E

411300 E D E

411400 E D E

411500 E D E

411600 E D E

411700 E D E

411800 E D E

411900 E D E

411910 E D E

412500 E D E

412800 E D E

412900 E D E

413800 E D E

414600 E D E

414700 E D E

414800 E D E

415000 E D E

415100 E D E

415200 E D E

416700 E D E

417000 E D E

417300 E D E

417400 E D E

417500 E D E

417600 E D E

419000 E D E

419100 E D E

419200 E D E

419300 E D E

419500 E D E

419600 E D E

419700 E D E

420100 E D E

421200 E D E

425500 E D E

426000 E D E

426100 E D E

426200 E D E

426300 E D E

426400 E D E

426500 E D E

426600 E D E

426700 E D E

426900 E D E

427000 E D E

427100 E D E

427500 E D E

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 31 IRC Handout 8/23/23
Part 2 DRAFT

214

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR Zero

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

427600 E D E

427700 E D E

429000 E D E

435100 E D E

435400 E D E

435500 E D E

435600 E D E

437000 E D E

438700 E D E

438800 E D E

439000 E D E

439100 E D E

439200 E D E

439300 E D E

490200 E D E

497200 E D E

498200 E D E

Bulletin No. 2023-11 DRAFT VII EDR - 32 IRC Handout 8/23/23
Part 2 DRAFT

215

USSGL Account 

Number Begin/End

REIMBURSAB

LE FLAG 

INDICATOR TAS Status Zero

414600 E R E 0

414700 E R E

415100 E R E

415200 E R E

417000 E R E

417500 E R E

417600 E R E

419000 E R E

419100 E R E

419500 E R E

420100 E R E

425200 E R E

425300 E R E

425400 E R E

426100 E R E

426200 E R E

426300 E R E

426500 E R E

426900 E R E

439300 E R E

490200 E R E

497200 E R E

498200 E R E

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

SZ: USSGL / Zero

Greater Than Or Equal (>=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 33 IRC Handout 8/23/23
Part 2 DRAFT

216

USSGL Account 

Number Begin/End Zero

101000 E 0

109000 E

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Fund Balance With Treasury

The sum of the USSGL accounts must have a debit balance at a TAS level .

SZ: USSGL / Zero

Greater Than Or Equal (>=)

10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 34 IRC Handout 8/23/23
Part 2 DRAFT

217

USSGL Account 

Number Begin/End

BEGINNING 

PERIOD OF 

AVAILABILIT Zero

480200 E 2024 0

Left Side Attribute Combination Right Side Attribute Combination

USSGL 480200 Balance Check

USSGL account 480200 ending must have a credit balance at a TAS level.

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 35 IRC Handout 8/23/23
Part 2 DRAFT

218

USSGL Account 

Number Begin/End Zero

490200 E 0

Left Side Attribute Combination Right Side Attribute Combination

USSGL 490200 Balance Check

USSGL account 490200 ending must have a credit balance at a TAS level.

SZ: USSGL / Zero

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2023-11 DRAFT VII EDR - 36 IRC Handout 8/23/23
Part 2 DRAFT

219

USSGL Account 

Number Begin/End TAS Status Zero

480200 E U 0

483200 E U

487200 E U

488200 E U

Left Side Attribute Combination Right Side Attribute Combination

Operand: Less Than Or Equal (<=)

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

Proposed Analytical Period:

Rule Name: Normal Balance Post Closing Check for Undelivered Orders-Obligations, Prepaid/Advanced (Unexpired TAS)

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

Type: SZ: USSGL / Zero

Edit Rule Number:

Fiscal Year 2024 Reporting

SUPPLEMENT Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Bulletin No. 2023-11 DRAFT VII EDR - 37 IRC Handout 8/23/23