Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

1

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).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All FBWT

SMAF Fund Balance With 

Treasury

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

Status of Budgetary 

Resources

3

Beginning 

Budgetary 

Account Balance

The sum of the beginning 

balance of USSGL 4000-

series accounts must equal 

zero for each reported TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All

Beginning Budgetary 

Account Balance Sum of Zero

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 Fund Equities

5

Funds Held 

Outside of 

Treasury Business 

Line Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for Funds 

Held Outside of Treasury 

(FHOT) from the Central 

Accounting and Reporting 

System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside of 

Treasury FHOT Business Line

6

Holding of Special 

Drawing Rights 

Business Line 

Balance

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Holding of Special Drawing 

Rights (HOLDSDR) from the 

Central Accounting and 

reporting System (CARS) 

.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Special Drawing Rights 

Holding HOLDSDR Business Line

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2019-14 VII ESR - 1 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

7

Reserve Position 

Business Line 

Balance

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Reserve Position (RESPOS) 

from the Central Accounting 

and Reporting System 

(CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position RESPOS Business Line

8

Unrealized 

Discount Business 

Line Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Unrealized Discount 

(UNRLDISC) from the 

Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All Unrealized Discount UNRLDISC Business Line

9

Investment of 

Agency Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Investment of Agency 

Securities (INVAGNCYSEC) 

from the Central Accounting 

and Reporting System 

(CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Investments In Agency 

Securities

INVAGNCYSEC Business 

Line

10

Investments in 

Non-Federal 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Investments in Non-Federal 

Securities 

(INVNONFEDSEC and 

INVFORSEC) from the 

Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Investments In Non-Federal 

Securities

INVNONFEDSEC and 

INVFORSEC Business 

Lines

11

Change in NonFederal Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Change in Non-Federal 

Securities 

(CGHNONFEDSEC) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Change In Non-Federal 

Securities

CGHNONFEDSEC 

Business Line

Bulletin No. 2019-14 VII ESR - 2 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

12

Investment in US 

Treasury 

Securities 

Business Line 

Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Investments in US Treasury 

Securities 

(INVUSTREASSEC) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Investments In US Treasury 

Securities

INVUSTREASSEC Business 

Line

13

Unamortized 

Discount and 

Premium Business 

Line Balances

Verify that the balances of 

the USSGL account(s) must 

equal the balance for 

Unamortized Discount and 

Premium 

(ANAMTDISCPREM) from 

the Central Accounting and 

Reporting System (CARS).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / SMAF All

Unamortized 

Discount;Premium

ANAMTDISCPREM 

Business Line

14 SF133 Proof

In the SF133, outlays must 

equal obligations minus 

spending authority earned 

minus actual recoveries plus 

beginning obligated balance 

plus obligated balance 

transfers minus net 

obligated balance.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line All SF133 Lines SF133 OUTLAYS Lines

15

Reimbursements 

Earned and 

Refunds Zero 

Balance Check

A canceling TAS must have 

a zero balance for 

reimbursements earned and 

refunds. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K

Reimbursements Earned 

and Refunds Sum of Zero

16

Unfilled Customer 

Orders Zero 

Balance Check

A canceling TAS must have 

a zero balance for unfilled 

customer orders. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Unfilled Customer Orders Sum of Zero

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 Sum of Zero

18

Accounts Payable 

and Other 

Liabilities Zero 

Balance Check

A canceling TAS must have 

a zero balance for accounts 

payable and other liabilities. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Accounts Payable Sum of Zero

Bulletin No. 2019-14 VII ESR - 3 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

19

Unobligated 

Balance Zero 

Balance Check

A canceling TAS must have 

a zero balance for 

Unobligated Balances. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning 

Code = K Unobligated Balance Sum of Zero

20

Outlay 

Reconciliation

The net of the Gross Outlays 

and Offsetting Collections 

lines on the SF133 must 

equal the net outlays from 

Central Accounting and 

Reporting System (net 

outlays on the SMAF file).

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines SMAF Net Outlays

21

Fiscal Year 

Budgetary Closing 

Edit

The amount for the current 

fiscal year beginning USSGL 

accounts must equal the 

amount for the GTAS 

calculated beginning 

balances.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated Beginning 

Balance

Current Fiscal Year 

Beginning Balance

22

Beginning 

Proprietary 

Account Balance

The sum of the beginning 

balances for the proprietary 

USSGL accounts must 

equal zero for each reported 

TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All

Beginning Proprietary 

Balance Sum of Zero

23

Ending Proprietary 

Account Balance

The sum of the pre-closing 

ending balances for the 

proprietary USSGL accounts 

must equal zero for each 

reported TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All Ending Proprietary Balance Sum of Zero

24

Ending Budgetary 

Account Balance

The sum of the pre-closing 

ending balance of USSGL 

4000-series accounts must 

equal zero for each reported 

TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All Ending Budgetary Balance Sum of Zero

25

Ending Memo 

Account Balance

The sum of the pre-closing 

ending balance of USSGL 

8000-series accounts must 

equal zero for each reported 

TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All Ending Memo Balance Sum of Zero

Bulletin No. 2019-14 VII ESR - 4 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

26

Beg Bal = Preclosing Bal for 

420100

Pre-closing USSGL 420100 

balances must equal the 

same year's beginning 

balance for that USSGL 

account. This ensures that 

no activity was reported to 

this USSGL throughout the 

year.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All Beginning Balance Pre-closing Balance

27

Beg Bal = Preclosing Bal for 

413900

Pre-closing USSGL 413900 

balances must equal the 

same year's beginning 

balance for that USSGL 

account. This ensures that 

no activity was reported to 

this USSGL throughout the 

year.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All Beginning Balance Pre-closing Balance

28

Beg Bal = Preclosing Bal for 

414900

Pre-closing USSGL 414900 

balances must equal the 

same year's beginning 

balance for that USSGL 

account. This ensures that 

no activity was reported to 

this USSGL throughout the 

year.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All Beginning Balance Pre-closing Balance

29

Beg Bal = Preclosing Bal for 

310000

Pre-closing USSGL 310000 

balances must equal the 

same year's beginning 

balance for that USSGL 

account. This ensures that 

no activity was reported to 

this USSGL throughout the 

year.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All Beginning Balance Pre-closing Balance

30

Beg Bal = Preclosing Bal for 

331000

Pre-closing USSGL 331000 

balances must equal the 

same year's beginning 

balance for that USSGL 

account. This ensures that 

no activity was reported to 

this USSGL throughout the 

year.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All Beginning Balance Pre-closing Balance

Bulletin No. 2019-14 VII ESR - 5 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

31

Imputed Financing 

Source/Cost Edit

The sum of USSGL 

accounts 578000 and 

673000 must equal zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All

Imputed Financing 

Source/Cost Sum of Zero

32

Appropriations 

Used and 

Expended 

Appropriations 

Edit

USSGL account 310700 and 

USSGL account 570000 

must equal the sum of zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All

Appropriations 

Used/Expended Sum of Zero

33

UCAD Reciprocal 

Category 7 

Transferred-In

The sum of Special & Trust 

Fund (APSPCEXP) and 

Surplus, Special/Trust Fund 

for Restoration (SRRCTUR) 

BETC transactions for a 

TAS must equal USSGL 

574000.

Proposed 

Analytical USSGL / SMAF All

Appropriated Special/Trust 

Fund Receipts TransferredIn BETC

34

UCAD Reciprocal 

Category 7 

Transferred-Out

The sum of Special & Trust 

Fund (APSPCUR) and 

Surplus, Special/Trust Fund 

for Restoration 

(SRRCTEXP) BETC 

transactions for a TAS must 

equal USSGL 574500.

Proposed 

Analytical USSGL / SMAF All

Appropriated Special/Trust 

Fund Receipts TransferredOut BETC

35

UCAD Reciprocal 

Category 8 

Transferred-In

The sum of the 

Appropriation Transfer, 

Increase (AXFERC), and 

Balance Transfer, Increase 

(BXFERC) BETC 

transactions for a TAS must 

equal the sum of the USSGL 

310200 and 575500

Proposed 

Analytical USSGL / SMAF All

Appropriation and Balance 

Transfers-In BETC

36

UCAD Reciprocal 

Category 8 

Transferred-Out

The sum of the 

Appropriation Transfer, 

Decrease (AXFERD), and 

Balance Transfer, Decrease 

(BXFERD) BETC 

transactions for a TAS must 

equal the sum of the USSGL 

310300 and 576500

Proposed 

Analytical USSGL / SMAF All

Appropriation and Balance 

Transfers-Out BETC

Bulletin No. 2019-14 VII ESR - 6 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

37

Budgetary USSGL 

accounts and 

Appropriation 

Transfer BETCs 

"AXFERC" and 

"AXFERD"

The sum of Appropriation 

Transfer BETC transactions 

(AXFERC and AXFERD) for 

a TAS must equal the sum 

of USSGL accounts 412800, 

412900, 416700, 417000, 

417300 and 417500

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Appropriation Transfers 

Budgetary BETC

38

Budgetary USSGL 

Accounts and 

Balance Transfer 

BETCs "BXFERC" 

and "BXFERD"

The sum of Balance 

Transfer BETC transactions 

(BXFERC and BXFERD) for 

a TAS must equal the sum 

of USSGL accounts 417600, 

419000, 419100, 419200, 

419300, 419600, 419700, 

435600, 483100 and 493100 

for that TAS.

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers 

Budgetary BETC

39

Budgetary USSGL 

Accounts and 

Capital Transfer 

BETCs "CXFERC" 

and "CXFERD"

The sum of Capital Transfer 

BETC transactions 

(CXFERC and CXFERD) for 

a TAS must equal the sum 

of USSGL accounts 414201, 

415100, 415200, 439200 

and 439300

Proposed 

Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budgetary BETC

40

UCAD Reciprocal 

Category 11 

Capital TransfersIn

The sum of Capital Transfer 

BETC transactions 

(CXFERC) for a TAS must 

equal USSGL account 

575600

Proposed 

Analytical USSGL / SMAF All Capital Transfers-In BETC

41

UCAD Reciprocal 

Category 11 

Capital Transfers 

Out

The sum of Capital Transfer 

(CXFERD) BETC 

transactions for a TAS must 

equal USSGL account 

576600

Proposed 

Analytical USSGL / SMAF All Capital Transfers-Out BETC

42

Contract and/or 

Borrowing 

Authority 

Withdrawn and 

Recoveries of 

Prior Year 

Obligations

The Sum of USSGL 

accounts 413400 and 

414400 must be less than or 

equal to the sum of USSGL 

accounts 487100 and 

497100.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL Account Type = EXPND Withdrawn Authority

Recovered Prior Year 

Obligations

Bulletin No. 2019-14 VII ESR - 7 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

43

Reclassified Net 

Position Lines

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.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line All Reclassified Balance Sheet

Reclassified Statement of 

Changes in Net Position

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

Total Liabilities and Net 

Position

45

Fiscal Year 

Proprietary 

Closing Edit

The amount for the current 

fiscal year beginning USSGL 

accounts must equal the 

amount for the GTAS 

calculated beginning 

balances.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated Beginning 

Balance

Current Fiscal Year 

Beginning Balance

46

Ending Budgetary 

Account Balance 

for Prior Year 

Adjustments 

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 B 

(adjustments to prior year 

reporting backdated in 

Treasury's Central 

Accounting System) must 

equal zero for each reported 

TAS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year 

Adjustments Backdated Sum of Zero

47

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.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year 

Adjustments Not Backdated Sum of Zero

Bulletin No. 2019-14 VII ESR - 8 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

48

Budgetary USSGL 

Accounts and 

Reappropriations

The sum of Reappropriation 

(RAPPRC/RAPPRD) BETC 

transactions for a TAS must 

equal USSGL account 

439000 for that TAS.

Proposed 

Analytical USSGL / SMAF Account Type = EXPND

Budgetary Reappropriations 

Transferred-Out BETC

49

Normal Warrants 

Edit (4000 series)

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, 

411900, and 412500.

Fatal Period # 

10/11/12 Statement Line / SMAF All USSGL BETC

50

Normal Warrants 

Edit

The BETC balances from 

the Central Accounting and 

Reporting System (CARS) 

that represent all the normal 

warrant activity should equal 

USSGL account 310100.

Fatal Period # 

10/11/12 Statement Line / SMAF All USSGL BETC

51

USSGLs 415700 

and 439700

The ending balance of 

USSGL 415700 can not 

exceed the ending balance 

of USSGL 439700.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 USSGL 439700

52

USSGLs 415800 

and 439800

The ending balance of 

USSGL 415800 can not 

exceed the ending balance 

of USSGL 439800.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 USSGL 439800

53

Spending 

Authority, 

Collected, 

Discretionary

Spending authority from 

offsetting collections, 

collected, discretionary, (SF 

133 line 1700) must be 

greater than or equal to 

zero.

Proposed 

Analytical

Statement Line / Statement 

Line Account Type = EXPND

Spending Authority from 

Offsetting Collections, 

Discretionary Sum of Zero

Bulletin No. 2019-14 VII ESR - 9 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

54

Spending 

Authority, 

Collected, 

Mandatory

Spending authority from 

offsetting collections, 

collected, mandatory (SF 

133 line 1800) must be 

greater than or equal to 

zero.

Proposed 

Analytical

Statement Line / Statement 

Line Account Type = EXPND

Spending Authority from 

Offsetting Collections, 

Mandatory Sum of Zero

55

Total 

Reimbursable and 

Direct Obligations

Total Reimbursable and 

Direct Obligations (SF 133 

lines 2004 and 2104) must 

be greater than or equal to 

zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND

Total Reimbursable and 

Direct Obligations Sum of Zero

56

Fiscal Service 

InvestmentsInterest Payable

The amounts of Interest 

Payable that are submitted 

by Fiscal Service must equal 

the sum of each Agency's 

reciprocal Interest 

Receivable USSGLs

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Interest

Fiscal Service Interest 

Payable

57

Fiscal Service 

InvestmentsLiabilities 

(Securities Issued, 

Discount, 

Premium, and 

Amortization)

The sum of liabilities that are 

submitted by Fiscal Service 

must equal the sum of each 

agency's reciprocal asset 

USSGLs

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Assets Fiscal Service Liabilities

58

Fiscal Service 

InvestmentsInterest Expense

The amounts of interest 

expense that are submitted 

by Fiscal Service must equal 

the sum of each agency's 

reciprocal revenue USSGLs 

(Including Gains and 

Losses)

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Revenue

Fiscal Service Interest 

Expense

59

Fiscal Service 

BorrowingsReceivable

The amounts of Receivables 

that are submitted by Fiscal 

Service must equal the 

amount of each Agency's 

Interest Payable

Proposed 

Analytical USSGL / Fiduciary All Interest Payable Fiscal Service Receivables

60

Fiscal Service 

Borrowings- Asset

The amounts of Assets that 

are submitted by Fiscal 

Service must equal the 

amount of each Agency's 

reciprocal Liability USSGL

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Liability Fiscal Service Assets

Bulletin No. 2019-14 VII ESR - 10 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

61

Fiscal Service 

BorrowingsRevenue

The amount of Revenue that 

is submitted by Fiscal 

Service must equal the 

amount of each Agency's 

reciprocal Interest Expense 

USSGL

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Interest Expense Fiscal Service Revenue

62

FFB BorrowingsReceivables

The amount of Interest 

Receivable that is submitted 

by FFB must equal the 

amount of each Agency's 

Accrued Interest Payable

Proposed 

Analytical USSGL / Fiduciary All Interest Payable FFB Receivables

63

FFB BorrowingsAsset

The amount of Assets that 

are submitted by FFB must 

equal the amount of each 

Agency's reciprocal Liability 

USSGL.

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Liability FFB Assets

64

FFB BorrowingsRevenue

The amount of Interest 

Revenue (Including Gains 

and Losses) submitted by 

FFB must equal each 

Agency's reciprocal Interest 

Expense US 

SGLs

Proposed 

Analytical USSGL / Fiduciary All Reciprocal Interest Expense FFB Revenue

65

Cancelled 

Authority Edit

The BETC balances from 

the Central Accounting and 

Reporting System (CARS) 

that represent year-end 

cancelled authority activity 

should equal USSGL 

account 435000 Fatal Period # 12 Statement Line / SMAF All Cancelled Authority USSGL Cancelled Authority BETC

66

Adjustments to 

Indefinite 

Appropriations 

Edit

The sum of Indefinite Yearend Adjustments 

(APINDYEC/APINDYED) 

BETC transactions for a 

TAS must equal USSGL 

account 439100 for that TAS Fatal Period # 12 Statement Line / SMAF All

Adjustments to Indefinite 

Appropriations USSGL

Adjustments to Indefinite 

Appropriations BETC

Bulletin No. 2019-14 VII ESR - 11 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

67

Budgetary 

Resources 

Derived from 

Available Special 

and Trust Fund 

Receipt Accounts

The total End balance for 

USSGL 411400 must equal 

the balance for BETCs 

related to collections to 

available receipts in CARS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 Statement Line / SMAF All USSGL BETC

68

Budgetary 

Resources 

Derived from 

Unavailable 

Unappropriated 

Special and Trust 

Fund Receipt 

Accounts

The sum of the ending 

balances in USSGL 

accounts 411300, 435500, 

438700, and 438800 must 

equal the balance of BETCs 

related to Unappropriated 

Special and Trust Funds in 

CARS.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 Statement Line / SMAF All USSGL BETC

69

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.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12 USSGL / Zero All USSGL Accounts Sum of Zero

70

Disaster 

Emergency Fund 

Code "B" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code of 

"B" 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 Sum of Zero

71

Disaster 

Emergency Fund 

Code "C" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code of 

"C" 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 Sum of Zero

72

Disaster 

Emergency Fund 

Code "D" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code of 

"D" 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 Sum of Zero

Bulletin No. 2019-14 VII ESR - 12 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

73

Disaster 

Emergency Fund 

Code "E" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code of 

"E" 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 Sum of Zero

74

SF133 Line 1050 

Balance Check

The value of SF133 line 

1050 (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 / Statement 

Line Account Type = EXPND SF133 Line 1050 Sum of Zero

75

SF133 Line 1160 

Balance Check

The value of SF133 line 

1160 (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 / Statement 

Line Account Type = EXPND SF133 Line 1160 Sum of Zero

76

SF133 Line 1180 

Balance Check

The value of SF133 line 

1180 (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 / Statement 

Line Account Type = EXPND SF133 Line 1180 Sum of Zero

77

SF133 Line 1340 

Balance Check

The value of SF133 line 

1340 (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 / Statement 

Line Account Type = EXPND SF133 Line 1340 Sum of Zero

78

SF133 Line 1540 

Balance Check

The value of SF133 line 

1540 (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 / Statement 

Line Account Type = EXPND SF133 Line 1540 Sum of Zero

79

SF133 Line 1750 

Balance Check

The value of SF133 line 

1750 (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 / Statement 

Line Account Type = EXPND SF133 Line 1750 Sum of Zero

80

SF133 Line 1260 

Balance Check

The value of SF133 line 

1260 (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 / Statement 

Line Account Type = EXPND SF133 Line 1260 Sum of Zero

Bulletin No. 2019-14 VII ESR - 13 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

81

SF133 Line 1280 

Balance Check

The value of SF133 line 

1280 (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 / Statement 

Line Account Type = EXPND SF133 Line 1280 Sum of Zero

82

SF133 Line 1440 

Balance Check

The value of SF133 line 

1440 (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 / Statement 

Line Account Type = EXPND SF133 Line 1440 Sum of Zero

83

SF133 Line 1640 

Balance Check

The value of SF133 line 

1640 (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 / Statement 

Line Account Type = EXPND SF133 Line 1640 Sum of Zero

84

SF133 Line 1850 

Balance Check

The value of SF133 line 

1850 (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 / Statement 

Line Account Type = EXPND SF133 Line 1850 Sum of Zero

85

SF133 Line 4030 

Balance Check

The value of SF133 line 

4030 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4030 Sum of Zero

86

SF133 Line 4033 

Balance Check

The value of SF133 line 

4033 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4033 Sum of Zero

87

SF133 Line 4034 

Balance Check

The value of SF133 line 

4034 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4034 Sum of Zero

88

SF133 Line 4120 

Balance Check

The value of SF133 line 

4120 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4120 Sum of Zero

89

SF133 Line 4123 

Balance Check

The value of SF133 line 

4123 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4123 Sum of Zero

90

SF133 Line 4124 

Balance Check

The value of SF133 line 

4124 must be less than or 

equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4124 Sum of Zero

Bulletin No. 2019-14 VII ESR - 14 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

91

SF133 Line 4010 

Balance Check

The value of SF133 line 

4010 must be greater than 

or equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4010 Sum of Zero

92

SF133 Line 4011 

Balance Check

The value of SF133 line 

4011 must be greater than 

or equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4011 Sum of Zero

93

SF133 Line 4100 

Balance Check

The value of SF133 line 

4100 must be greater than 

or equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4100 Sum of Zero

94

SF133 Line 4101 

Balance Check

The value of SF133 line 

4101 must be greater than 

or equal to zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4101 Sum of Zero

95

SF133 Line 4110 

Balance Check

The value of this line must 

be greater than or equal to 

zero.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line Account Type = EXPND SF133 Line 4110 Sum of Zero

96

Discretionary 

Gross Outlays 

From New 

Authority Versus 

Discretionary 

Gross Budget 

Authority

Discretionary gross outlays 

from new authority (SF 133 

line 4010) should not exceed 

the discretionary gross 

budget authority (SF 133 line 

4000 minus anticipated 

amounts). If this instance is 

caused by a reduction of 

unobligated balances, 

submit a GTAS override.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line TAS Status = U

Discretionary gross outlays 

from new authority

Discretionary gross budget 

authority minus anticipated 

accounts

97

Mandatory Gross 

Outlays From New 

Authority Versus 

Mandatory Gross 

Budget Authority

Mandatory gross outlays 

from new authority (SF 133 

line 4100) should not exceed 

the mandatory gross budget 

authority (SF 133 line 4090 

minus anticipated amounts). 

If this instance is caused by 

a reduction of unobligated 

balances, submit a GTAS 

override.

Fatal 

01/02/03/04/05/06/

07/08/09/10/11/12

Statement Line / Statement 

Line TAS Status = U

Mandatory gross outlays 

from new authority

Mandatory gross budget 

authority minus anticipated 

accounts

Bulletin No. 2019-14 VII ESR - 15 August 2019
Part 1

SUPPLEMENT 

Fiscal Year 2019 Reporting

Section VII

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Label Right Side Label

U.S. Standard General Ledger

Data Edits - Summary Report

98

Gross Outlays 

from New Budget 

Authority vs New 

Obligations 

Incurred 

(Unexpired TAS)

Total gross outlays from new 

budget authority (sum of 

SF133 Lines 4010 and 

4100) should not exceed 

new obligations incurred 

(SF133 Line 2170).

Fatal Period # 

11/12

Statement Line / Statement 

Line Account Type = EXPND

Total Gross Outlays from 

New Budget Authority New Obligations Incurred

99

Fund Balance with 

Treasury vs 

Unexpended 

Appropriations 

While Awaiting a 

Warrant

Fund Balance with Treasury 

While Awaiting a Warrant 

(USSGL 109000) must 

equal Unexpended 

Appropriations While 

Awaiting a Warrant (USSGL 

309000).

Fatal Period # 

11/12 USSGL / USSGL All

Fund Balance with Treasury 

While Awaiting a Warrant

Unexpended Appropriations 

While Awaiting a Warrant

100

Disaster 

Emergency Fund 

Code "F" Balance 

Check

The sum of the pre-closing 

ending balances of USSGL 

accounts with Disaster 

Emergency Fund Code of 

"F" 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 Sum of Zero

950

Custodial Activity 

Verification 1

The sum of USSGL 

accounts 599000 and 

599100 must equal current 

year activity in USSGL 

account 298000.

Proposed 

Analytical

Statement Line / Statement 

Line All Liability Revenues

951

Custodial Activity 

Verification 2

The sum of USSGL 

accounts 599300 and 

599400 must equal current 

year activity in USSGL 

account 298500.

Proposed 

Analytical

Statement Line / Statement 

Line All Liability Revenues

Bulletin No. 2019-14 VII ESR - 16 August 2019