Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End SMAF

101000 E FBWT

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 +

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

Total budgetary resources must equal the total status of budgetary resources on the SF-133.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 -) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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) (-

) +

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 

(-) +

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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) +

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 

(-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-53 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-54 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 (-) +

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-55 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-56 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-57 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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) (-) +

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 -) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-58 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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) (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-59 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 -) +

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-60 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-61 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-62 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 +

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-63 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-64 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 Liabilities +

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 +

Statement Line / Statement Line

Equal (=)

12

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

4

Fund Resources equals Fund Equities

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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)

.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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)

.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 (-) +

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated 

balance transfers minus net obligated balance.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated 

balance transfers minus net obligated balance.

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated 

balance transfers minus net obligated balance.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated 

balance transfers minus net obligated balance.

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

14

SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated 

balance transfers minus net obligated balance.

SF 133: Report on 

Budget Execution 

and Budgetary 

Resources

3090 - Uncollected pymts, Fed sources, end of year 

(-) -
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

463500 E

465000 E

470000 E

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

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).

472000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

LS

Statement Line Number Operand SMAF

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

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 (-) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

LS

Statement Line Number Operand SMAF

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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

139900 B

141000 B

151100 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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

162200 B

162300 B

163000 B

163100 B

163300 B

164200 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

173900 B

174000 B

174900 B

175000 B

175900 B

181000 B

181900 B

182000 B

182900 B

183000 B

183200 B

183900 B

184000 B

184900 B

189000 B

189900 B

192100 B

192300 B

192500 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

198000 B

199000 B

199500 B

199900 B

201000 B

211000 B

211200 B

212000 B

213000 B

214000 B

214100 B

215000 B

215500 B

216000 B

217000 B

218000 B

219000 B

219100 B

219200 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-53 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

219300 B

221000 B

221100 B

221300 B

221500 B

221600 B

221700 B

221800 B

222000 B

222500 B

229000 B

231000 B

232000 B

240000 B

241000 B

251000 B

251100 B

252000 B

253000 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-54 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

253100 B

253200 B

253300 B

253400 B

254000 B

259000 B

261000 B

262000 B

263000 B

265000 B

266000 B

267000 B

269000 B

291000 B

292000 B

292200 B

292300 B

294000 B

296000 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-55 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

297000 B

298000 B

298500 B

299000 B

299500 B

310000 B

320000 B

331000 B

340000 B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

131900 E

132000 E

132100 E

132500 E

132900 E

133000 E

133500 E

134000 E

134100 E

134200 E

134300 E

134400 E

134500 E

134600 E

134700 E

134800 E

135000 E

135100 E

135900 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

136000 E

136100 E

136300 E

136500 E

136700 E

136800 E

137000 E

137100 E

137300 E

137500 E

137700 E

137800 E

138000 E

138100 E

138400 E

138500 E

138900 E

139900 E

141000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

151100 E

151200 E

151300 E

151400 E

151900 E

152100 E

152200 E

152300 E

152400 E

152500 E

152600 E

152700 E

152900 E

153100 E

153200 E

154100 E

154200 E

154900 E

155100 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

155900 E

156100 E

156900 E

157100 E

157200 E

159100 E

159900 E

161000 E

161100 E

161200 E

161300 E

161800 E

162000 E

162100 E

162200 E

162300 E

163000 E

163100 E

163300 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

164200 E

164300 E

164400 E

164500 E

164600 E

164700 E

165000 E

165100 E

165200 E

165300 E

167000 E

167100 E

167200 E

167900 E

169000 E

171100 E

171200 E

171900 E

172000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

173000 E

173900 E

174000 E

174900 E

175000 E

175900 E

181000 E

181900 E

182000 E

182900 E

183000 E

183200 E

183900 E

184000 E

184900 E

189000 E

189900 E

192100 E

192300 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

192500 E

198000 E

199000 E

199500 E

199900 E

201000 E

211000 E

211200 E

212000 E

213000 E

214000 E

214100 E

215000 E

215500 E

216000 E

217000 E

218000 E

219000 E

219100 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-53 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

219200 E

219300 E

221000 E

221100 E

221300 E

221500 E

221600 E

221700 E

221800 E

222000 E

222500 E

229000 E

231000 E

232000 E

240000 E

241000 E

251000 E

251100 E

252000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-54 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

253000 E

253100 E

253200 E

253300 E

253400 E

254000 E

259000 E

261000 E

262000 E

263000 E

265000 E

266000 E

267000 E

269000 E

291000 E

292000 E

292200 E

292300 E

294000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-55 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

296000 E

297000 E

298000 E

298500 E

299000 E

299500 E

310000 E

310100 E

310200 E

310300 E

310500 E

310600 E

310700 E

310800 E

310900 E

320000 E

320100 E

320600 E

331000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-56 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

340000 E

341000 E

342000 E

510000 E

510900 E

520000 E

520900 E

531000 E

531100 E

531200 E

531300 E

531400 E

531500 E

531700 E

531800 E

531900 E

532000 E

532400 E

532500 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-57 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

532900 E

540000 E

540500 E

540600 E

540900 E

550000 E

550900 E

560000 E

560900 E

561000 E

561900 E

564000 E

564900 E

565000 E

565900 E

570000 E

570500 E

570800 E

570900 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-58 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

571000 E

571200 E

572000 E

573000 E

574000 E

574500 E

575000 E

575500 E

575600 E

576000 E

576500 E

576600 E

577500 E

577600 E

577700 E

577800 E

578000 E

579000 E

579100 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-59 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

579200 E

579500 E

580000 E

580100 E

580200 E

580300 E

580400 E

580500 E

580600 E

582000 E

582100 E

582200 E

582300 E

582400 E

582500 E

582600 E

583000 E

583100 E

583200 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-60 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

583300 E

583400 E

583500 E

583600 E

589000 E

589100 E

589200 E

589300 E

589400 E

589500 E

589600 E

590000 E

590900 E

591900 E

592100 E

592200 E

592300 E

599000 E

599100 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-61 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

599300 E

599400 E

599700 E

599800 E

610000 E

619000 E

619900 E

631000 E

632000 E

633000 E

633800 E

634000 E

640000 E

650000 E

660000 E

661000 E

671000 E

672000 E

673000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-62 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

679000 E

680000 E

685000 E

690000 E

711000 E

711100 E

711200 E

717100 E

717200 E

718000 E

718100 E

719000 E

719100 E

721000 E

721100 E

721200 E

727100 E

727200 E

728000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-63 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

728100 E

729000 E

729100 E

729200 E

730000 E

740000 E

740100 E

740500 E

750000 E

760000 E

771000 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

411900 E

412000 E

412100 E

412200 E

412300 E

412400 E

412500 E

412600 E

412700 E

412800 E

412900 E

413000 E

413100 E

413200 E

413300 E

413400 E

413500 E

413600 E

413700 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

413800 E

413900 E

414000 E

414100 E

414200 E

414300 E

414400 E

414500 E

414600 E

414700 E

414800 E

414900 E

415000 E

415100 E

415200 E

415300 E

415400 E

415500 E

415700 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

415800 E

416000 E

416500 E

416600 E

416700 E

416800 E

417000 E

417100 E

417200 E

417300 E

417500 E

417600 E

418000 E

418300 E

419000 E

419100 E

419200 E

419300 E

419500 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

419600 E

419700 E

419900 E

420100 E

421000 E

421200 E

421500 E

422100 E

422200 E

422500 E

423000 E

423100 E

423200 E

423300 E

423400 E

425100 E

425200 E

425300 E

425500 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

426000 E

426100 E

426200 E

426300 E

426400 E

426500 E

426600 E

426700 E

427100 E

427300 E

427500 E

427600 E

427700 E

428300 E

428500 E

428600 E

428700 E

429000 E

429500 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

431000 E

432000 E

435000 E

435100 E

435500 E

435600 E

435700 E

437000 E

438200 E

438300 E

438400 E

438700 E

438800 E

439000 E

439100 E

439200 E

439300 E

439400 E

439500 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

439600 E

439700 E

439800 E

439900 E

442000 E

443000 E

445000 E

451000 E

459000 E

461000 E

462000 E

463000 E

463500 E

465000 E

469000 E

470000 E

472000 E

480100 E

480200 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-53 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.

483100 E

483200 E

487100 E

487200 E

488100 E

488200 E

490100 E

490200 E

490800 E

493100 E

497100 E

497200 E

498100 E

498200 E
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

26

Pre-closing Bal = Beg Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was 

reported to this USSGL throughout the year.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

27

Pre-closing Bal = Beg Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was 

reported to this USSGL throughout the year.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

28

Pre-closing Bal = Beg Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was 

reported to this USSGL throughout the year.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

29

Pre-closing Bal = Beg Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was 

reported to this USSGL throughout the year.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

30

Pre-closing Bal = Beg Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was 

reported to this USSGL throughout the year.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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 Transfer, Decrease (BXFERD) BETC transactions for a TAS must equal 

the sum of the USSGL 310300 and 576500
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

575600 E CXFERC

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

576600 E CXFERD

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

41

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Less Than Or Equal (<=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

42

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

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 +

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 

(Rescissions and Other Adjustments) (RC 41) /1 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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) +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and 

prior fiscal years.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 +

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

44

Reclassified Net Cost Lines

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

44

Reclassified Net Cost Lines

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.

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 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

44

Reclassified Net Cost Lines

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.

Reclassified 

Statement of Net 

Cost

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

/2 +
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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

415500 E B

416600 E B

416700 E B

416800 E B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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

419900 E B

421200 E B

422100 E B

422200 E B

422500 E B

423000 E B
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

423100 E B

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year 

reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

415300 E P

415400 E P

415500 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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-49 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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

429000 E P

429500 E P

432000 E P

435000 E P
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-50 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-51 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

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

488200 E P

490100 E P

490200 E P

490800 E P

493100 E P

497100 E P

497200 E P
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-52 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SZ

USSGL ACCOUNT 

NUMBER Begin/End PY Adj Zero

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year 

reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

498100 E P

498200 E P
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

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.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Less Than Or Equal (<=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

51

USSGLs 415700 and 439700

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

USSGL / USSGL

Less Than Or Equal (<=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

52

USSGLs 415800 and 439800

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

53

Spending Authority, Collected, Discretionary

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

54

Spending Authority, Collected, Mandatory

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 +

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

55

Total Reimbursable and Direct Obligations

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

LN

Statement Line Number Operand Zero

Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

55

Total Reimbursable and Direct Obligations

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 Amortization)

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

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

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

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

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

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

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

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-46 IRC Handout February 5, 2015

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

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

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
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-47 IRC Handout February 5, 2015

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

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

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

721200 E F 020 1401

721200 E F 020 1497
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-48 IRC Handout February 5, 2015

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

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

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 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

435000 E SWYE

USSGL / SMAF

Equal (=)

12

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

65

Cancelled Authority Edit

The BETC balances from the Central Accounting and Reporting System (CARS) that represent year-end cancelled authority activity should equal 

USSGL account 435000
Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 Draft VII-45 IRC Handout February 5, 2015

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

SM

USSGL ACCOUNT 

NUMBER Begin/End BETC

439100 E APINDYEC

APINDYED

USSGL / SMAF

Equal (=)

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

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

66

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