Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1069 - Anticipated withdrawal 

for existing unpaid obligations 

(-)

+

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

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

Bulletin No. 2024-01 DRAFT VII EDR - 1 IRC Handout 11/29/23
Part 2 DRAFT

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

408300 E P 479010 E

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 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-01 DRAFT VII EDR - 2 IRC Handout 11/29/23
Part 2 DRAFT

24

USSGL Account 

Number Begin/End Zero

479010 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 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-01 DRAFT VII EDR - 3 IRC Handout 11/29/23
Part 2 DRAFT

47

USSGL Account 

Number Begin/End PY Adj Zero

479010 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 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-01 DRAFT VII EDR - 4 IRC Handout 11/29/23
Part 2 DRAFT

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

479010 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 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-01 DRAFT VII EDR - 5 IRC Handout 11/29/23
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 220

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1000 - Unobligated balance 

brought forward, Oct 1

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4101 - Outlays from 

mandatory balances

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1010 - Unobligated balance 

transferred to other accounts (-

)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1011 - Unobligated balance 

transferred from other accounts

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1012 - Unobligated balance 

transfers between expired and 

unexpired accounts (+ or -)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1013 - Unobligated balance of 

contract authority transferred 

to or from other accounts (net) 

(+ or -)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1020 - Adjustment to 

unobligated balance brought 

forward, Oct 1 (+ or -)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1022 - Capital transfer of 

unobligated balances to 

general fund (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1023 - Unobligated balances 

applied to repay debt (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1024 - Unobligated balance of 

borrowing authority withdrawn 

(-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1025 - Unobligated balance of 

contract authority withdrawn (-

)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1026 - Adjustment for change 

in allocation of trust fund 

limitation or foreign exchange 

valuation

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1027 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (special and nonrevolving trust funds)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1028 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (revolving 

funds)

+

Gross outlays from balances (SF133 lines 4011 and 4101) should not exceed the unobligated and obligated balances start 

of fiscal year including adjustments as noted in edit.

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Gross Outlays from Balances Versus Unexpended Balances Start of Fiscal Year

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

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

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

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2024-01 DRAFT VII EDR - 6 IRC Handout 11/29/23
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 220

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Gross outlays from balances (SF133 lines 4011 and 4101) should not exceed the unobligated and obligated balances start 

of fiscal year including adjustments as noted in edit.

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Gross Outlays from Balances Versus Unexpended Balances Start of Fiscal Year

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

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

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

Left Side Attribute Combination Right Side Attribute Combination

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1029 - Other balances 

withdrawn to Treasury (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1030 - Other balances 

withdrawn to special or trust 

funds (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1031 - Other balances not 

available (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1032 - Refunds and recoveries 

temporarily precluded from 

obligation (special and trust 

funds) (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1035 - Unobligated balance 

precluded from obligation 

(limitation on obligations) 

(special or trust) (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1036 - Adjustment for debt 

forgiveness

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1037 - Unobligated balance of 

appropriation withdrawn (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1038 - Sequester (previously 

unavailable) for withdrawal

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1039 - Offset to adjustment for 

change in allocation of trust 

fund limitation (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Adjustment to prior 

year indefinite appropriations 

in subsequent fiscal year

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Other balances 

previously not available

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Adjustment for change 

in allocation (general fund 

portion) (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1043 - Adjustment for change 

in allocation (offsetting 

collection/collected portion)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1044 - Adjustment for change 

in allocation (offsetting 

collection/receivable portion)

+

Bulletin No. 2024-01 DRAFT VII EDR - 7 IRC Handout 11/29/23
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 220

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Gross outlays from balances (SF133 lines 4011 and 4101) should not exceed the unobligated and obligated balances start 

of fiscal year including adjustments as noted in edit.

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Gross Outlays from Balances Versus Unexpended Balances Start of Fiscal Year

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

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

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

Left Side Attribute Combination Right Side Attribute Combination

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1045 - Adjustment for change 

in allocation (trust fund 

portion)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1046 - Adjustment for change 

in net principal (+ or -)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

1047 - Withdrawal for existing 

unpaid obligation (-)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

3000 - Unpaid obligations, 

brought forward, Oct 1

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

3012 - Adjustment for existing 

unpaid obligations

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

3030 - Unpaid obligations 

transferred to other accounts (-

)

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

3031 - Unpaid obligations 

transferred from other accounts

+

 SF 133: Report on Budget 

Execution and Budgetary 

Resources

3040 - Recoveries of prior year 

unpaid obligations, unexpired 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3041 - Recoveries of prior year 

unpaid obligations, expired 

accounts (-)

+

Bulletin No. 2024-01 DRAFT VII EDR - 8 IRC Handout 11/29/23