Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-1 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End SMAF

101000 E FBWT

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

1

Fund Balance With Treasury

USSGL account 101000 must equal Fund Balance With Treasury from the Central Accounting and Reporting System (CARS).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-2 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

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 2001 - Category A (by quarter) +

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 2002 - Category B (by project) +

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 2003 - Exempt from apportionment +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1012 - Unobligated balance transfers between 

expired and unexpired accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2101 - Category A (by quarter) +

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 2102 - Category B (by project) +

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 2103 - Exempt from apportionment +

Left Side Attribute Combination Right Side Attribute Combination

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

Statement Line / Statement Line

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-3 IRC Handout December 3, 2014

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 2201 - Available in the current period +

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 2202 - Available in subsequent periods +

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 2203 - Anticipated (+ or -) +

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 2301 - Available in the current period +

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 2302 - Available in subsequent periods +

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 2303 - Anticipated (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1027 - Adjustment in unobligated balances for 

change in investments of zero coupon bonds 

(special and non-revolving trust funds) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2401 - Deferred +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1028 - Adjustment in unobligated balances for 

change in investments of zero coupon bonds 

(revolving funds) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2402 - Withheld pending rescission +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1029 - Other balances withdrawn (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2403 - Other +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1031 - Refunds and recoveries temporarily 

precluded from obligation (special and trust funds) (-

) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-4 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1040 - Anticipated nonexpenditure transfers of 

unobligated balances (net) (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1041 - Anticipated recoveries of prior year unpaid 

obligations +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1042 - Anticipated capital transfers and redemption 

of debt (unobligated balances) (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1100 - Appropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1101 - Appropriation (special or trust fund) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1102 - Appropriation (previously unavailable) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1103 - Appropriation available from subsequent 

year +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1104 - Appropriation available in prior year (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1105 - Reappropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1120 - Appropriations transferred to other accounts 

(-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-5 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1121 - Appropriations transferred from other 

accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1130 - Appropriations permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1131 - Unobligated balance of appropriations 

permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1132 - Appropriations temporarily reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1133 - Unobligated balance of appropriations 

temporarily reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1134 - Appropriations precluded from obligation (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1135 - Appropriations applied to repay debt (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1137 - Appropriations applied to liquidate contract 

authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1138 - Appropriations applied to liquidate contract 

authority withdrawn (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1139 - Appropriations substituted for borrowing 

authority (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-6 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1150 - Anticipated appropriation (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1151 - Anticipated nonexpenditure transfers of 

appropriations (net) (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1152 - Anticipated capital transfers and redemption 

of debt (appropriations) (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1170 - Advance appropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1171 - Advance appropriation (special or trust fund) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1173 - Advance appropriations permanently 

reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1174 - Advance appropriations temporarily reduced 

(-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1200 - Appropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1201 - Appropriation (special or trust fund) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1203 - Appropriation (previously unavailable) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-7 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1204 - Reappropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1220 - Appropriations transferred to other accounts 

(-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1221 - Appropriations transferred from other 

accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1230 - Appropriations and/or unobligated balance of 

appropriations permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1232 - Appropriations and/or unobligated balance of 

appropriations temporarily reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1234 - Appropriations precluded from obligation (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1235 - Capital transfer of appropriations to general 

fund (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1236 - Appropriations applied to repay debt (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1238 - Appropriations applied to liquidate contract 

authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1239 - Appropriations substituted for borrowing 

authority (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-8 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1250 - Anticipated appropriation (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1251 - Anticipated nonexpenditure transfers of 

appropriations (net) (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1252 - Anticipated capital transfers and redemption 

of debt (appropriations) (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1270 - Advance appropriation +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1271 - Advance appropriation (special or trust fund) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1272 - Advance appropriations permanently 

reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1273 - Advance appropriations temporarily reduced 

(-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1300 - Borrowing authority +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1320 - Borrowing authority permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1330 - Anticipated reductions to current fiscal year 

borrowing authority (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-9 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1400 - Borrowing authority +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1420 - Borrowing authority permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1421 - Borrowing authority temporarily reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1422 - Borrowing authority applied to repay debt (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1430 - Anticipated reductions to current fiscal year 

borrowing authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1500 - Contract authority +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1510 - Contract authority transferred to other 

accounts (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1511 - Contract authority transferred from other 

accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1520 - Contract authority and/or unobligated 

balance of contract authority permanently reduced (-

) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1522 - Contract authority precluded from obligation 

(limitation on obligations) (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-10 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1530 - Anticipated nonexpenditure transfers of 

contract authority (net) (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1531 - Anticipated adjustments to current year 

contract authority (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1600 - Contract authority +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1610 - Contract authority transferred to other 

accounts (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1611 - Contract authority transferred from other 

accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1620 - Contract authority and/or unobligated 

balance of contract authority permanently reduced (-

) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1621 - Contract authority temporarily reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1622 - Contract authority precluded from obligation 

(limitation on obligations) (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1630 - Anticipated nonexpenditure transfers of 

contract authority (net) (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1631 - Anticipated adjustments to current year 

contract authority (+ or -) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-11 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1700 - Collected +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1701 - Change in uncollected payments, Federal 

sources (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1702 - Offsetting collections (previously unavailable) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1710 - Spending authority from offsetting collections 

transferred to other accounts (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1711 - Spending authority from offsetting collections 

transferred from other accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1720 - Capital transfer of spending authority from 

offsetting collections to general fund (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1722 - Spending authority from offsetting collections 

permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1723 - New and/or unobligated balance of spending 

authority from offsetting collections temporarily 

reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1725 - Spending authority from offsetting collections 

precluded from obligation (limitation on obligations) 

(-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1726 - Spending authority from offsetting collections 

applied to repay debt (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-12 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1727 - Spending authority from offsetting collections 

applied to liquidate contract authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1728 - Spending authority from offsetting collections 

substituted for borrowing authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1740 - Anticipated collections, reimbursements, and 

other income +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1741 - Anticipated nonexpenditure transfers of 

spending authority from offsetting collections (net) 

(+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1742 - Anticipated capital transfers and redemption 

of debt (spending authority from offsetting 

collections) (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1800 - Collected +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1801 - Change in uncollected payments, Federal 

sources (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1802 - Offsetting collections (previously unavailable) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1810 - Spending authority from offsetting collections 

transferred to other accounts (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1811 - Spending authority from offsetting collections 

transferred from other accounts +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-13 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1820 - Capital transfer of spending authority from 

offsetting collections to general fund (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1822 - Spending authority from offsetting collections 

permanently reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1823 - New and/or unobligated balance of spending 

authority from offsetting collections temporarily 

reduced (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1824 - Spending authority from offsetting collections 

precluded from obligation (limitation on obligations) 

(-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1825 - Spending authority from offsetting collections 

applied to repay debt (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1826 - Spending authority from offsetting collections 

applied to liquidate contract authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1827 - Spending authority from offsetting collections 

substituted for borrowing authority (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1840 - Anticipated collections, reimbursements, and 

other income +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1841 - Anticipated nonexpenditure transfers of 

spending authority from offsetting collections (net) 

(+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1842 - Anticipated capital transfers and redemption 

of debt (spending authority from offsetting 

collections) (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-14 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

412200 B $0

412600 B

412700 B

413600 B

413700 B

413900 B

414900 B

415300 B

416600 B

417100 B

417200 B

420100 B

422100 B

422200 B

422500 B

425100 B

428300 B

428500 B

428600 B

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

3

Beginning Budgetary Account Balance

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

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-15 IRC Handout December 3, 2014

428700 B

429500 B

438400 B

439400 B

439700 B

439800 B

445000 B

462000 B

465000 B

480100 B

480200 B

490100 B

490800 B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-16 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

FMS 2108: Yearend 

Closing Statement 2 - Preclosing Unexpended Balance +

FMS 2108: Yearend 

Closing Statement 9 - Undelivered Orders and Contracts +

FMS 2108: Yearend 

Closing Statement

3 - Borrowing and Contract Authority: New Authority 

and Rescissions +

FMS 2108: Yearend 

Closing Statement 10 - Accounts Payable and Other Liablilities +

FMS 2108: Yearend 

Closing Statement

4 - Appropriations to Liquidate Contract Authority 

and Borrowings +

FMS 2108: Yearend 

Closing Statement 11 - Unobligated Balance +

FMS 2108: Yearend 

Closing Statement 5 - Borrowing and Contract Authority Adjustments +

FMS 2108: Yearend 

Closing Statement 7 - Reimbursements Earned and Refunds +

FMS 2108: Yearend 

Closing Statement 8 - Unfilled Customer Orders +

Left Side Attribute Combination Right Side Attribute Combination

The sum of FMS 2108 Columns 2, 3, 4, 5, 7 and 8 must equal the sum of FMS 2108 Columns 9, 10 and 11.

Statement Line / Statement Line

Equal (=)

12

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

4

Fund Resources equals Fund Equities
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-17 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

112000 E N FHOT

112500 E N

113000 E N

120500 E N

120900 E N

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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)

.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-18 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

119400 E N HOLDSDR

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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)

.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-19 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

119300 E N RESPOS

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail 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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-20 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

161100 E F UNRLDISC

161100 E N

161100 E Z

162100 E F

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-21 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

162000 E F INVAGNCYSEC

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-22 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

161800 E E INVNONFEDSEC

162000 E E

167000 E N

167100 E N

167200 E N

167900 E N

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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) from the 

Central Accounting and Reporting System (CARS).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-23 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

161800 E N CGHNONFEDSEC

162000 E N

162100 E N

162200 E N

162300 E N

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

11

Change in Non-Federal 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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-24 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

161000 E F INVUSTREASSEC

161000 E N

161000 E Z

163000 E F

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail 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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-25 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Fed/NonFed Business Line

163100 E F ANAMTDISCPREM

163300 E F

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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).

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-26 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

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 4010 - Outlays from new discretionary authority +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1700 - Collected -

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4011 - Outlays from discretionary balances +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1701 - Change in uncollected payments, Federal 

sources (+ or -) -

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4030 - Federal sources (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1800 - Collected -

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4031 - Interest on Federal securities (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

1801 - Change in uncollected payments, Federal 

sources (+ or -) -

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4033 - Non-Federal sources (-) +

Left Side Attribute Combination Right Side Attribute Combination

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.

Statement Line / Statement Line

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-27 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2001 - Category A (by quarter) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4034 - Offsetting governmental collections (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2002 - Category B (by project) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4110 - Outlays, gross (total) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2003 - Exempt from apportionment +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4120 - Federal sources (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2101 - Category A (by quarter) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4121 - Interest on Federal securities (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2102 - Category B (by project) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4122 - Interest on uninvested funds (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2103 - Exempt from apportionment +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4123 - Non-Federal sources (-) +

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 4124 - Offsetting governmental collections (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3001 - Adjustment to unpaid obligations, brought 

forward, Oct 1 (+ or -) +

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 +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-28 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 3050 - Unpaid obligations, end of year -

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3060 - Uncollected pymts, Fed sources, brought 

forward, Oct 1 (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3061 - Adjustment to uncollected pymts, Fed 

sources, brought forward, Oct 1 (+ or -) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3080 - Uncollected pymts, Fed sources transferred 

to other accounts +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3081 - Uncollected pymts, Fed sources transferred 

from other accounts (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3090 - Uncollected pymts, Fed sources, end of year 

(-) -
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-29 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

408100 E $0

408200 E

408300 E

413700 E

415300 E

415400 E

416600 E

416800 E

417100 E

419900 E

422500 E

423200 E

423300 E

423400 E

425100 E

428300 E

428500 E

428600 E

428700 E

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

15

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108).

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-30 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

422100 E $0

423000 E

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

16

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108).

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-31 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

480100 E $0

483100 E

487100 E

488100 E

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108).

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-32 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

412400 E $0

412700 E

417200 E

432000 E

490100 E

493100 E

497100 E

498100 E

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

18

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108).

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-33 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

415700 E $0

415800 E

438200 E

438300 E

439400 E

439600 E

439700 E

439800 E

439900 E

442000 E

443000 E

445000 E

451000 E

461000 E

462000 E

463000 E

465000 E

470000 E

472000 E

12

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

19

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108).

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-34 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

LS

Statement Line Number Operand SMAF

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4010 - Outlays from new discretionary authority + NET_OUTLAY

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4011 - Outlays from discretionary balances +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4030 - Federal sources (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4031 - Interest on Federal securities (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4033 - Non-Federal sources (-) +

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).

Statement Line / SMAF

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

20

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-35 IRC Handout December 3, 2014

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4034 - Offsetting governmental collections (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4110 - Outlays, gross (total) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4120 - Federal sources (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4121 - Interest on Federal securities (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4122 - Interest on uninvested funds (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4123 - Non-Federal sources (-) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 4124 - Offsetting governmental collections (-) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-36 IRC Handout December 3, 2014

Number: 21

Name: Closing Edit GTAS Year 1

Description:

The amount for the current period beginning USSGL accounts must equal the 

amount for the GTAS calculated beginning balances.

Type: Closing Edits

Operand: Equal (=)

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

Proposed Analytical Period:

Left Side Attribute Combination Right Side Attribute Combination

CL

Please See Closing Edits Report

U.S. Government Standard General Ledger

Data Edits - Detail Report
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-37 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

101000 B $0

110100 B

110300 B

110900 B

111000 B

112000 B

112500 B

113000 B

114500 B

119000 B

119300 B

119400 B

119500 B

120000 B

120500 B

120900 B

125000 B

131000 B

131900 B

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

22

Beginning Proprietary Account Balance

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

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-38 IRC Handout December 3, 2014

132000 B

132100 B

132500 B

132900 B

133000 B

133500 B

134000 B

134100 B

134200 B

134300 B

134400 B

134500 B

134600 B

134700 B

134800 B

135000 B

135100 B

135900 B

136000 B

136100 B

136300 B

136500 B

136700 B

136800 B

137000 B

137100 B

137300 B

137500 B

137700 B

137800 B

138000 B

138100 B

138400 B

138500 B

138900 B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-39 IRC Handout December 3, 2014

139900 B

141000 B

151100 B

151200 B

151300 B

151400 B

151900 B

152100 B

152200 B

152300 B

152400 B

152500 B

152600 B

152700 B

152900 B

153100 B

153200 B

154100 B

154200 B

154900 B

155100 B

155900 B

156100 B

156900 B

157100 B

157200 B

159100 B

159900 B

161000 B

161100 B

161200 B

161300 B

161800 B

162000 B

162100 B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-40 IRC Handout December 3, 2014

162200 B

162300 B

163000 B

163100 B

163300 B

164200 B

164300 B

164400 B

164500 B

164600 B

164700 B

165000 B

165100 B

165200 B

165300 B

167000 B

167100 B

167200 B

167900 B

169000 B

171100 B

171200 B

171900 B

172000 B

173000 B

173900 B

174000 B

174900 B

175000 B

175900 B

181000 B

181900 B

182000 B

182900 B

183000 B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-41 IRC Handout December 3, 2014

183200B

183900B

184000B

184900B

189000B

189900B

192100B

192300B

192500B

198000B

199000B

199500B

199900B

201000B

211000B

211200B

212000B

213000B

214000B

214100B

215000B

215500B

216000B

217000B

218000B

219000B

219100B

219200B

219300B

221000B

221100B

221300B

221500B

221600B

221700B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-42 IRC Handout December 3, 2014

221800B

222000B

222500B

229000B

231000B

232000B

240000B

241000B

251000B

251100B

252000B

253000B

253100B

253200B

253300B

253400B

254000B

259000B

261000B

262000B

263000B

265000B

266000B

267000B

269000B

291000B

292000B

292200B

292300B

294000B

296000B

297000B

298000B

298500B

299000B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-43 IRC Handout December 3, 2014

299500 B

310000 B

320000 B

331000 B

340000 B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-44 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

101000 E $0

109000 E

110100 E

110300 E

110900 E

111000 E

112000 E

112500 E

113000 E

114500 E

119000 E

119300 E

119400 E

119500 E

120000 E

120500 E

120900 E

125000 E

131000 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-45 IRC Handout December 3, 2014

131900E

132000E

132100E

132500E

132900E

133000E

133500E

134000E

134100E

134200E

134300E

134400E

134500E

134600E

134700E

134800E

135000E

135100E

135900E

136000E

136100E

136300E

136500E

136700E

136800E

137000E

137100E

137300E

137500E

137700E

137800E

138000E

138100E

138400E

138500E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-46 IRC Handout December 3, 2014

138900E

139900E

141000E

151100E

151200E

151300E

151400E

151900E

152100E

152200E

152300E

152400E

152500E

152600E

152700E

152900E

153100E

153200E

154100E

154200E

154900E

155100E

155900E

156100E

156900E

157100E

157200E

159100E

159900E

161000E

161100E

161200E

161300E

161800E

162000E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-47 IRC Handout December 3, 2014

162100E

162200E

162300E

163000E

163100E

163300E

164200E

164300E

164400E

164500E

164600E

164700E

165000E

165100E

165200E

165300E

167000E

167100E

167200E

167900E

169000E

171100E

171200E

171900E

172000E

173000E

173900E

174000E

174900E

175000E

175900E

181000E

181900E

182000E

182900E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-48 IRC Handout December 3, 2014

183000E

183200E

183900E

184000E

184900E

189000E

189900E

192100E

192300E

192500E

198000E

199000E

199500E

199900E

201000E

211000E

211200E

212000E

213000E

214000E

214100E

215000E

215500E

216000E

217000E

218000E

219000E

219100E

219200E

219300E

221000E

221100E

221300E

221500E

221600E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-49 IRC Handout December 3, 2014

221700E

221800E

222000E

222500E

229000E

231000E

232000E

240000E

241000E

251000E

251100E

252000E

253000E

253100E

253200E

253300E

253400E

254000E

259000E

261000E

262000E

263000E

265000E

266000E

267000E

269000E

291000E

292000E

292200E

292300E

294000E

296000E

297000E

298000E

298500E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-50 IRC Handout December 3, 2014

299000E

299500E

310000E

310100E

310200E

310300E

310500E

310600E

310700E

310800E

310900E

320000E

320100E

320600E

331000E

340000E

341000E

342000E

510000E

510900E

520000E

520900E

531000E

531100E

531200E

531300E

531400E

531500E

531700E

531800E

531900E

532000E

532400E

532500E

532900E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-51 IRC Handout December 3, 2014

540000E

540500E

540600E

540900E

550000E

550900E

560000E

560900E

561000E

561900E

564000E

564900E

565000E

565900E

570000E

570500E

570800E

570900E

571000E

571200E

572000E

573000E

574000E

574500E

575000E

575500E

575600E

576000E

576500E

576600E

577500E

577600E

578000E

579000E

579100E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-52 IRC Handout December 3, 2014

579200E

579500E

580000E

580100E

580200E

580300E

580400E

580500E

580600E

582000E

582100E

582200E

582300E

582400E

582500E

582600E

583000E

583100E

583200E

583300E

583400E

583500E

583600E

589000E

589100E

589200E

589300E

589400E

589500E

589600E

590000E

590900E

591900E

592100E

592200E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-53 IRC Handout December 3, 2014

592300E

599000E

599100E

599300E

599400E

599700E

599800E

610000E

619000E

619900E

631000E

632000E

633000E

633800E

634000E

640000E

650000E

660000E

661000E

671000E

672000E

673000E

679000E

680000E

685000E

690000E

711000E

711100E

711200E

717100E

717200E

718000E

718100E

719000E

719100E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-54 IRC Handout December 3, 2014

721000 E

721100 E

721200 E

727100 E

727200 E

728000 E

728100 E

729000 E

729100 E

730000 E

740000 E

740100 E

740500 E

750000 E

760000 E

771000 E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-55 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

403200 E $0

403400 E

404200 E

404400 E

404700 E

404800 E

406000 E

407000 E

408100 E

408200 E

408300 E

411100 E

411200 E

411300 E

411400 E

411500 E

411600 E

411700 E

411800 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-56 IRC Handout December 3, 2014

411900E

412000E

412100E

412200E

412300E

412400E

412500E

412600E

412700E

412800E

412900E

413000E

413100E

413200E

413300E

413400E

413500E

413600E

413700E

413800E

413900E

414000E

414100E

414200E

414300E

414400E

414500E

414600E

414700E

414800E

414900E

415000E

415100E

415200E

415300E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-57 IRC Handout December 3, 2014

415400E

415500E

415700E

415800E

416000E

416500E

416600E

416700E

416800E

417000E

417100E

417200E

417300E

417500E

417600E

418000E

418300E

419000E

419100E

419200E

419300E

419500E

419600E

419700E

419900E

420100E

421000E

421200E

421500E

422100E

422200E

422500E

423000E

423100E

423200E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-58 IRC Handout December 3, 2014

423300E

423400E

425100E

425200E

425300E

425500E

426000E

426100E

426200E

426300E

426400E

426500E

426600E

426700E

427100E

427300E

427500E

427600E

427700E

428300E

428500E

428600E

428700E

429000E

429500E

431000E

432000E

435000E

435100E

435500E

435600E

435700E

437000E

438200E

438300E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-59 IRC Handout December 3, 2014

438400E

438700E

438800E

439000E

439100E

439200E

439300E

439400E

439500E

439600E

439700E

439800E

439900E

442000E

443000E

445000E

451000E

459000E

461000E

462000E

463000E

465000E

469000E

470000E

472000E

480100E

480200E

483100E

483200E

487100E

487200E

488100E

488200E

490100E

490200E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-60 IRC Handout December 3, 2014

490800 E

493100 E

497100 E

497200 E

498100 E

498200 E
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-61 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

880100 E $0

880200 E

880300 E

880400 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-62 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End

USSGL ACCOUNT 

NUMBER Begin/End

420100 B 420100 E

Left Side Attribute Combination Right Side Attribute Combination

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.

USSGL / USSGL

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

26

Pre-closing Bal = Beg Bal for 420100
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-63 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End

USSGL ACCOUNT 

NUMBER Begin/End

413900 B 413900 E

Left Side Attribute Combination Right Side Attribute Combination

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.

USSGL / USSGL

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

27

Pre-closing Bal = Beg Bal for 413900
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-64 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End

USSGL ACCOUNT 

NUMBER Begin/End

414900 B 414900 E

Left Side Attribute Combination Right Side Attribute Combination

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.

USSGL / USSGL

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

28

Pre-closing Bal = Beg Bal for 414900
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-65 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End

USSGL ACCOUNT 

NUMBER Begin/End

310000 B 310000 E

Left Side Attribute Combination Right Side Attribute Combination

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.

USSGL / USSGL

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

29

Pre-closing Bal = Beg Bal for 310000
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-66 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End

USSGL ACCOUNT 

NUMBER Begin/End

331000 B 331000 E

Left Side Attribute Combination Right Side Attribute Combination

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.

USSGL / USSGL

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

30

Pre-closing Bal = Beg Bal for 331000
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-67 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

578000 E $0

673000 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

31

Imputed Financing Source/Cost Edit

The sum of USSGL accounts 578000 and 673000 must equal zero.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-68 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

310700 E $0

570000 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

32

Appropriations Used and Expended Appropriations Edit

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-69 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

574000 E APSPCEXP

SRRCTUR

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-70 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

574500 E APSPCUR

SRRCTEXP

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-71 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

310200 E AXFERC

575500 E BXFERC

NETC

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-72 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

310300 E AXFERD

576500 E BXFERD

NETCAJ

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

36

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Trasnfer, Decrease (BXFERD) BETC transactions for a TAS must equal 

the sum of the USSGL 310300 and 576500

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-73 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

412800 E AXFERC

412900 E AXFERD

416700 E

417000 E

417300 E

417500 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail 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

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-74 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

417600 E BXFERC

419000 E BXFERD

419100 E

419200 E

419300 E

419600 E

419700 E

435600 E

483100 E

493100 E

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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, 435600, 483100 and 493100 for that TAS.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-75 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End Auth Type Code Fund Type BETC

415100 E S EG CXFERC

415100 E S EC CXFERD

415100 E S EM

415100 E S EP

415100 E S ER

415100 E S ES

415100 E S ET

415100 E S TR

415200 E EG

415200 E EC

415200 E EM

415200 E EP

415200 E ER

415200 E ES

415200 E ET

415200 E TR

439200 E D ES

439200 E P ES

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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 415100, 415200, 

439200 and 439300

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-76 IRC Handout December 3, 2014

439200 E R ES

439200 E S ES

439200 E D ET

439200 E P ET

439200 E R ET

439200 E S ET

439300 E D ES

439300 E P ES

439300 E R ES

439300 E D ET

439300 E P ET

439300 E R ET
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-77 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

575600 E CXFERC

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

40

UCAD Reciprocal Category 11 Capital Transfers- In

The sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-78 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

576600 E CXFERD

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

41

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-79 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

413400 E X 487100 E X

414400 E X 497100 E X

Left Side Attribute Combination Right Side Attribute Combination

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.

USSGL / USSGL

Less Than Or Equal (<=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

42

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-80 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Reclassified 

Balance Sheet

9.1 - Net Position - Funds From Dedicated 

Collections +

Reclassified 

Statement of 

Changes in Net 

Position 1 - Beginning Net Position Balance +

Reclassified 

Balance Sheet

9.2 - Net Position - Funds Other Than Those From 

Dedicated Collections +

Reclassified 

Statement of 

Changes in Net 

Position 2.1 - Changes in Accounting Principles +

Reclassified 

Statement of 

Changes in Net 

Position 2.2 - Corrections of Errors +

Reclassified 

Statement of 

Changes in Net 

Position

2.3 - Corrections of Errors - Years Preceding the 

Prior Year +

Reclassified 

Statement of 

Changes in Net 

Position 3.1 - Changes in Accounting Principles (RC 29) /1 +

Left Side Attribute Combination Right Side Attribute Combination

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 and 

prior fiscal years.

Statement Line / Statement Line

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-81 IRC Handout December 3, 2014

Reclassified 

Statement of 

Changes in Net 

Position 3.2 - Corrections of Errors (RC 29) +

Reclassified 

Statement of 

Changes in Net 

Position

3.3 - Corrections of Errors - Years Preceding the 

Prior Year (RC 29) +

Reclassified 

Statement of 

Changes in Net 

Position

5.1 - Individual Income Tax and Tax Withholdings 

(for use by Treasury only) +

Reclassified 

Statement of 

Changes in Net 

Position

5.2 - Corporation Income Taxes (for use by 

Treasury only) +

Reclassified 

Statement of 

Changes in Net 

Position 5.3 - Excise Taxes +

Reclassified 

Statement of 

Changes in Net 

Position 5.4 - Unemployment Taxes +

Reclassified 

Statement of 

Changes in Net 

Position 5.5 - Customs Duties +

Reclassified 

Statement of 

Changes in Net 

Position 5.6 - Estate and Gift Taxes +

Reclassified 

Statement of 

Changes in Net 

Position 5.7 - Other Taxes and Receipts +

Reclassified 

Statement of 

Changes in Net 

Position 5.8 - Miscellaneous Earned Revenues/2 +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-82 IRC Handout December 3, 2014

Reclassified 

Statement of 

Changes in Net 

Position

6.1 - Federal Securities Interest Revenue Including 

Associated Gains and Losses (Nonexchange) (RC 

03) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

6.2 - Borrowings and Other Interest Revenue 

(Nonexchange) (RC 05) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

6.3 - Benefit Program Revenue (Nonexchange) (RC 

26) /1 +

Reclassified 

Statement of 

Changes in Net 

Position 6.4 - Other Taxes and Receipts (RC 45) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.1 - Appropriations Received As Adjusted 

(Recissions and Other Adjustments) (RC 41) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.2 - Appropriation of Unavailable Special or Trust 

Fund Receipts Transfers-In (RC 07) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.3 - Appropriation of Unavailable Special or Trust 

Fund Receipts Transfers-Out (RC 07) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.4 - Nonexpenditure Transfers-In of Unexpended 

Appropriations and Financing Sources (RC 08) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.5 - Nonexpenditure Transfers-Out of Unexpended 

Appropriations and Financing Sources (RC 08) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.6 - Expenditure Transfers-In of Financing Sources 

(RC 09) /1 +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-83 IRC Handout December 3, 2014

Reclassified 

Statement of 

Changes in Net 

Position

7.7 - Expenditure Transfers-Out of Financing 

Sources (RC 09) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

7.8 - Nonexpenditure Transfer-In of Financing 

Sources - Capital Transfers (RC 11) +

Reclassified 

Statement of 

Changes in Net 

Position

7.9 - Nonexpenditure Transfer-Out of Financing 

Sources - Capital Transfers (RC 11) +

Reclassified 

Statement of 

Changes in Net 

Position

7.10 - Collections for Others Transferred to the 

General Fund (RC 44) +

Reclassified 

Statement of 

Changes in Net 

Position

7.11 - Accrual for Amounts to be Collected for 

Others and Transferred to the General Fund (RC 

29) +

Reclassified 

Statement of 

Changes in Net 

Position

7.12 - Other Budgetary Financing Sources (RC 29) 

/1, 8 +

Reclassified 

Statement of 

Changes in Net 

Position

8.1 - Transfers-In Without Reimbursement (RC 18) 

/1 +

Reclassified 

Statement of 

Changes in Net 

Position

8.2 - Transfers-Out Without Reimbursement (RC 

18) /1 +

Reclassified 

Statement of 

Changes in Net 

Position 8.3 - Imputed Financing Sources (RC 25) /1 +

Reclassified 

Statement of 

Changes in Net 

Position

8.4 - Non-Entity Collections Transferred to the 

General Fund (RC 44) +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-84 IRC Handout December 3, 2014

Reclassified 

Statement of 

Changes in Net 

Position

8.5 - Accrual for Non-Entity Amounts To Be 

Collected and Transferred to the General Fund (RC 

48) +

Reclassified 

Statement of 

Changes in Net 

Position

8.6 - Other Non-Budgetary Financing Sources (RC 

29) /1, 9 +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-85 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand

Reclassified 

Statement of Net 

Cost 2 - Non-Federal Gross Cost +

Reclassified 

Statement of Net 

Cost 3 - Interest on Debt Held by the Public +

Reclassified 

Statement of Net 

Cost

4 - Gains/Losses from Changes in Actuarial 

Assumptions +

Reclassified 

Statement of Net 

Cost 7.1 - Benefit Program Costs (RC 26) /2 +

Reclassified 

Statement of Net 

Cost 7.2 - Imputed Costs (RC 25) /2 +

Reclassified 

Statement of Net 

Cost 7.3 - Buy/Sell Cost (RC24) /2 +

Reclassified 

Statement of Net 

Cost 7.4 - Federal Securities Interest Expense (RC 03) /2 +

Reclassified 

Statement of Net 

Cost

7.5 - Borrowing and Other Interest Expense (RC05) 

/2 +

Left Side Attribute Combination Right Side Attribute Combination

The Net Cost of Operations line on the Statement of Changes in Net Position must equal the Net Cost line on the Statement of Net Cost.

Statement Line / Statement Line

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

44

Reclassified Net Cost Lines
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-86 IRC Handout December 3, 2014

Reclassified 

Statement of Net 

Cost 7.6 - Borrowing Losses (RC 06) /2 +

Reclassified 

Statement of Net 

Cost 7.7 - Other Expenses (without reciprocals) (RC 29) +

Reclassified 

Statement of Net 

Cost 11 - Non-Federal Earned Revenue +

Reclassified 

Statement of Net 

Cost 12.1 - Benefit Program Revenue (RC 26) /2 +

Reclassified 

Statement of Net 

Cost 12.2 - Buy/Sell Revenue (RC 24) /2 +

Reclassified 

Statement of Net 

Cost

12.3 - Federal Securities Interest Revenue Including 

Associated Gains and Losses (Exchange) (RC 03) 

/2 +

Reclassified 

Statement of Net 

Cost

12.4 - Borrowing and Other Interest Revenue (RC 

05) /2 +

Reclassified 

Statement of Net 

Cost 12.5 - Borrowing Gains (RC 06) /2 +

Reclassified 

Statement of Net 

Cost

12.6 - Other Revenue (without reciprocal) (RC 29) 

/2 +
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-87 IRC Handout December 3, 2014

Number: 45

Name: Closing Edit GTAS Year 2

Description:

The amount for the current quarter beginning USSGL accounts must equal the 

amount for the GTAS calculated beginning balances.

Type: Closing Edits

Operand: Equal (=)

Fatal Period:

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

Left Side Attribute Combination Right Side Attribute Combination

CL

Please See Closing Edits Report

U.S. Government Standard General Ledger

Data Edits - Detail Report
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-88 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

411100 E B $0

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411700 E B

411800 E B

411900 E B

412100 E B

412200 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjusments 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.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-89 IRC Handout December 3, 2014

413000 E B

413500 E B

413700 E B

413800 E B

414000 E B

414500 E B

414600 E B

414700 E B

414800 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

416600 E B

416700 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417500 E B

417600 E B

419000 E B

419100 E B

419200 E B

419300 E B

419600 E B

419700 E B

421200 E B

422100 E B

422200 E B

422500 E B

423000 E B

423100 E B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-90 IRC Handout December 3, 2014

423200 E B

423300 E B

423400 E B

425100 E B

425200 E B

425300 E B

425500 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

427100 E B

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

429500 E B

435000 E B

435100 E B

435500 E B

435600 E B

437000 E B

438700 E B

438800 E B

439000 E B

439100 E B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-91 IRC Handout December 3, 2014

439200 E B

439300 E B

439400 E B

439500 E B

439600 E B

439700 E B

439800 E B

439900 E B

445000 E B

462000 E B

465000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-92 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

411100 E P $0

411200 E P

411300 E P

411400 E P

411500 E P

411600 E P

411700 E P

411800 E P

411900 E P

412100 E P

412200 E P

412300 E P

412400 E P

412500 E P

412600 E P

412700 E P

412800 E P

412900 E P

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

Ending Budgetary Account Balance for Prior Year Adjusments 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.

USSGL / Zero
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-93 IRC Handout December 3, 2014

413000 E P

413100 E P

413200 E P

413300 E P

413400 E P

413500 E P

413600 E P

413700 E P

413800 E P

414000 E P

414100 E P

414300 E P

414400 E P

414600 E P

414700 E P

415000 E P

415100 E P

415200 E P

415300 E P

415400 E P

415700 E P

415800 E P

416600 E P

416700 E P

416800 E P

417000 E P

417100 E P

417200 E P

417300 E P

417500 E P

417600 E P

419000 E P

419100 E P

419200 E P

419300 E P
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-94 IRC Handout December 3, 2014

419600 E P

419700 E P

419900 E P

421200 E P

422100 E P

422200 E P

422500 E P

423000 E P

423200 E P

423300 E P

423400 E P

425100 E P

425200 E P

425300 E P

425500 E P

426000 E P

426100 E P

426200 E P

426300 E P

426400 E P

426500 E P

426600 E P

426700 E P

427100 E P

427300 E P

427500 E P

427600 E P

427700 E P

428300 E P

428500 E P

428600 E P

428700 E P

429500 E P

432000 E P

435000 E P
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-95 IRC Handout December 3, 2014

435100 E P

435500 E P

435600 E P

435700 E P

437000 E P

438200 E P

438300 E P

438400 E P

438700 E P

438800 E P

439000 E P

439100 E P

439200 E P

439300 E P

439400 E P

439500 E P

439600 E P

439700 E P

439800 E P

439900 E P

445000 E P

462000 E P

465000 E P

480100 E P

480200 E P

483100 E P

487100 E P

487200 E P

488100 E P

490100 E P

490200 E P

490800 E P

493100 E P

497100 E P

497200 E P
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-96 IRC Handout December 3, 2014

498100 E P

498200 E P
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-97 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

439000 E RAPPRC

RAPPRD

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail 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.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-98 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

411100 E AP

411200 E APADV

411500 E APBGT

411600 E APCRREF

411700 E APIND

411800 E APINDYEC

411900 E APINDYED

APLIMIND

APOTH

APROP

RS

SWYE

1,10,11,12,2,3,4,5,6,7,8,9

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

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.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-99 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

310100 E AP

310600 E APADV

APBGT

APCRREF

APIND

APINDYEC

APINDYED

APLIMIND

APOTH

APROP

JRCR

RAPPRC

RAPPRD

RS

SW

SWYE

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

Left Side Attribute Combination

Equal (=)

U.S. Government Standard General Ledger

Data Edits - Detail Report

50

Normal Warrants Edit

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 310600 and 310100.

USSGL / SMAF
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-100 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

415700 E X 439700 E X

Left Side Attribute Combination Right Side Attribute Combination

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

USSGL / USSGL

Less Than Or Equal (<=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

51

USSGLs 415700 and 439700
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-101 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

SS

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

USSGL ACCOUNT 

NUMBER Begin/End PY Adj

415800 E X 439800 E X

Left Side Attribute Combination Right Side Attribute Combination

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

USSGL / USSGL

Less Than Or Equal (<=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

52

USSGLs 415800 and 439800
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-102 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Zero

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1700 - Collected + $0

Left Side Attribute Combination Right Side Attribute Combination

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

53

Spending Authority, Collected, Discretionary
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-103 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Zero

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 1800 - Collected + $0

Left Side Attribute Combination Right Side Attribute Combination

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

54

Spending Authority, Collected, Mandatory
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-104 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Zero

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2001 - Category A (by quarter) + $0

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2002 - Category B (by project) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2003 - Exempt from apportionment +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2101 - Category A (by quarter) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2102 - Category B (by project) +

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources 2103 - Exempt from apportionment +

Left Side Attribute Combination Right Side Attribute Combination

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

55

Total Reimbursable and Direct Obligations
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-105 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

134200 E F 020 0550 Payables

134200 E F 020 0551

BPD Investments- Interest Payable

The amount of Interest Payable that are submitted by BPD must equal the sum of each Agency's reciprocal Interest Receivable USSGLs

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

56

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-106 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

161000 E F 020 0500 Amortization on Securities

161000 E F 020 0505 Discount on Securities

161100 E F 020 0550 Premium on Securities

161200 E F 020 0550 Securities Issued

161300 E F 020 0550

163000 E F 020 0500

163100 E F 020 0550

163300 E F 020 0550

BPD Investments- Liabilities (Securities Issued, Discount, Premium, and Amortiziation)

The sum of liabilities that are submitted by BPD must equal the sum of each agency's reciprocal asset USSGLs

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

57

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-107 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

531100 E F 020 0550 Expenses

531100 E F 020 0551

711100 E F 020 0550

721100 E F 020 0550

BPD Investments- Interest Expense

The amount of interest expense that are submitted by BPD must equal the sum of each agency's reciprocal revenue USSGLs (Including Gains and 

Losses)

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

58

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-108 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

214100 E F 020 1337 Receivables

214100 E F 020 1350

214100 E F 020 1351

214100 E F 020 1401

214100 E F 020 1497

214100 E F 020 1499

214100 E F 011 1499

214100 E F 012 1499

214100 E F 013 1499

214100 E F 014 1499

214100 E F 019 1499

214100 E F 027 1499

214100 E F 036 1499

214100 E F 068 1499

214100 E F 069 1499

214100 E F 070 1499

214100 E F 071 1499

214100 E F 072 1499

214100 E F 073 1499

BPD Borrowings- Receivable

The amount of Receivable that are submitted by BPD must equal the amount of each Agency's Interest Payable

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

59

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-109 IRC Handout December 3, 2014

214100 E F 075 1499

214100 E F 083 1499

214100 E F 086 1499

214100 E F 089 1499

214100 E F 091 1499

214100 E F 097 1499

214100 E F 020 1338

214100 E F 020 1360

214100 E F 020 1363

214100 E F 020 1408

214100 E F 020 1413

214100 E F 020 1417

214100 E F 020 1418

214100 E F 020 1433

214100 E F 020 1495
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-110 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

251000 E F 020 1337 Assets

251000 E F 020 1350

251000 E F 020 1351

251000 E F 020 1401

251000 E F 020 1497

251000 E F 020 1499

251000 E F 011 1499

251000 E F 012 1499

251000 E F 013 1499

251000 E F 014 1499

251000 E F 019 1499

251000 E F 027 1499

251000 E F 036 1499

251000 E F 068 1499

251000 E F 069 1499

251000 E F 070 1499

251000 E F 071 1499

251000 E F 072 1499

251000 E F 073 1499

BPD Borrowings- Asset

The amount of Assets that are submitted by BPD must equal the amount of each Agency's reciprocal Liability USSGL

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

60

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-111 IRC Handout December 3, 2014

251000 E F 075 1499

251000 E F 083 1499

251000 E F 086 1499

251000 E F 089 1499

251000 E F 091 1499

251000 E F 097 1499

251000 E F 020 1338

251000 E F 020 1360

251000 E F 020 1363

251000 E F 020 1408

251000 E F 020 1413

251000 E F 020 1417

251000 E F 020 1418

251000 E F 020 1433

251000 E F 020 1495

251100 E F 020 1401

251100 E F 020 1495

251100 E F 020 1418

251100 E F 020 1413

251100 E F 020 1497

251100 E F 020 1417

251100 E F 020 1350

251100 E F 020 1433

251100 E F 020 1351

251100 E F 020 1360

251100 E F 020 1338
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-112 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of Public Debt

631000 E F 020 1337 REVENUE

631000 E F 020 1350

631000 E F 020 1351

631000 E F 020 1401

631000 E F 020 1497

631000 E F 020 1499

631000 E F 011 1499

631000 E F 012 1499

631000 E F 013 1499

631000 E F 014 1499

631000 E F 019 1499

631000 E F 027 1499

631000 E F 036 1499

631000 E F 068 1499

631000 E F 069 1499

631000 E F 070 1499

631000 E F 071 1499

631000 E F 072 1499

631000 E F 073 1499

BPD Borrowings- Revenue

The amount of Revenue that is submitted by BPD must equal the amount of each Agency's reciprocal Interest Expense USSGL

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

61

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-113 IRC Handout December 3, 2014

631000 E F 075 1499

631000 E F 083 1499

631000 E F 086 1499

631000 E F 089 1499

631000 E F 091 1499

631000 E F 097 1499

631000 E F 020 1338

631000 E F 020 1360

631000 E F 020 1363

631000 E F 020 1408

631000 E F 020 1413

631000 E F 020 1417

631000 E F 020 1418

631000 E F 020 1433

631000 E F 020 1495

711200 E F 020 1338

711200 E F 020 1360

711200 E F 020 1413

711200 E F 020 1417

711200 E F 020 1418

711200 E F 020 1433

711200 E F 020 1495

711200 E F 020 1350

711200 E F 020 1351

711200 E F 020 1401

711200 E F 020 1497

721200 E F 020 1338

721200 E F 020 1360

721200 E F 020 1413

721200 E F 020 1417

721200 E F 020 1418

721200 E F 020 1433

721200 E F 020 1495

721200 E F 020 1350

721200 E F 020 1351
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-114 IRC Handout December 3, 2014

721200 E F 020 1401

721200 E F 020 1497
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-115 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

214100 E F 020 4521 Interest Receivable

FFB Borrowings- Receivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest Payable

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

62

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-116 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

252000 E F 020 4521 ASSETS

FFB Borrowings- Asset

The amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

63

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-117 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical 

Period:

Right Side Attribute Combination

UF

USSGL 

ACCOUNT 

NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

631000 E F 020 4521 Gains

711200 E F 020 4521 Interest Revenue

721200 E F 020 4521 Losses

FFB Borrowings- Revenue

The amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal Interest Expense US

SGLs

USSGL / Fiduciary

Equal (=)

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

64

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-118 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

LS

Statement Line Number Operand BETC

USSGL account 435000 - Cancelled Authority + SWYE

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

Statement Line / SMAF

Equal (=)

12

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

65

Left Side Attribute Combination
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2015-03 Draft VII-119 IRC Handout December 3, 2014

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

LS

Statement Line Number Operand BETC

USSGL account

439100 - The sum of indefinite Year-end 

Adjustments + APINDYEC

APINDYED

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS

Statement Line / SMAF

Equal (=)

12

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

U.S. Government Standard General Ledger

Data Edits - Detail Report

66

Left Side Attribute Combination