Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End SMAF

101000 E FBWT

USSGL / SMAFEqual (=)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

1Fund Balance With TreasuryUSSGL account 101000 must equal Fund Balance With Treasury from the Central Accounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-1 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Statement Line Number 

SF 133: Report on Budget Execution and Budgetary Resources

1000 - Unobligated balance brought forward, October 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

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 of unobligated balance brought forward, October 1 (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources 2103 - Exempt from apportionment 

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 

Statement Line / Statement LineEqual (=)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

2Total Budgetary Resources equals the Status of Budgetary ResourcesTotal budgetary resources must equal the total status of budgetary resources on the SF-133.

T/L S2 14-01 Draft VII-2 I
Part 1

SUPPLEMENT 

F

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 

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 

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 -) +

T/L S2 14-01 Draft VII-3 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources

1041 - Anticipated recoveries of prior-year unpaid obligations +

SF 133: Report on Budget Execution and Budgetary Resources

1042 - Anticipated capital transfers and redemption of debt (unobligated balances) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1100 - Appropriation +SF 133: Report on Budget Execution and Budgetary Resources 1101 - Appropriation (special or trust fund) +SF 133: Report on Budget Execution and Budgetary Resources 1102 - Appropriation (previously unavailable) +SF 133: Report on Budget Execution and Budgetary Resources

1103 - Appropriation available from subsequent year +

SF 133: Report on Budget Execution and Budgetary Resources 1104 - Appropriation available in prior year (-) +SF 133: Report on Budget Execution and Budgetary Resources 1105 - Reappropriation +SF 133: Report on Budget Execution and Budgetary Resources

1120 - Appropriations transferred to other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1121 - Appropriations transferred from other accounts +

T/L S2 14-01 Draft VII-4 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources 1130 - Appropriations permanently reduced (-) +SF 133: Report on Budget Execution and Budgetary Resources

1131 - Unobligated balance of appropriations permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1132 - Appropriations temporarily reduced (-) +SF 133: Report on Budget Execution and Budgetary Resources

1133 - Unobligated balance of appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1134 - Appropriations precluded from obligation (-) +SF 133: Report on Budget Execution and Budgetary Resources 1135 - Appropriations applied to repay debt (-) +SF 133: Report on Budget Execution and Budgetary Resources

1136 - Appropriations applied to deficiency by law (-) +

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 (-) +

T/L S2 14-01 Draft VII-5 I
Part 1

SUPPLEMENT 

F

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 redemptions of debt (appropriations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1170 - Advance appropriation +SF 133: Report on Budget Execution and Budgetary Resources 1171 - Advance appropriation (special or trust fund) +SF 133: Report on Budget Execution and Budgetary Resources

1173 - Advance appropriations permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1174 - Advance appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1200 - Appropriation +SF 133: Report on Budget Execution and Budgetary Resources 1201 - Appropriation (special or trust fund) +SF 133: Report on Budget Execution and Budgetary Resources 1203 - Appropriation (previously unavailable) +

T/L S2 14-01 Draft VII-6 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources 1204 - Reappropriation +SF 133: Report on Budget Execution and Budgetary Resources

1220 - Appropriations transferred to other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1221 - Appropriations transferred from other accounts +

SF 133: Report on Budget Execution and Budgetary Resources

1230 - Appropriations and/or unobligated balance of appropriations permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1232 - Appropriations and/or unobligated balance of appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1234 - Appropriations precluded from obligation (-) +SF 133: Report on Budget Execution and Budgetary Resources 1236 - Appropriations applied to repay debt (-) +SF 133: Report on Budget Execution and Budgetary Resources

1237 - Appropriations applied to deficiency by law (-) +

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 (-) +

T/L S2 14-01 Draft VII-7 I
Part 1

SUPPLEMENT 

F

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 redemptions of debt (appropriations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1270 - Advance appropriation +SF 133: Report on Budget Execution and Budgetary Resources 1271 - Advance appropriation (special or trust fund) +SF 133: Report on Budget Execution and Budgetary Resources

1272 - Advance appropriations permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1273 - Advance appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1300 - Borrowing authority +SF 133: Report on Budget Execution and Budgetary Resources 1320 - Borrowing authority permanently reduced (-) +SF 133: Report on Budget Execution and Budgetary Resources

1330 - Anticipated reductions to current fiscal year borrowing authority (-) +

T/L S2 14-01 Draft VII-8 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources 1400 - Borrowing authority +SF 133: Report on Budget Execution and Budgetary Resources 1420 - Borrowing authority permanently reduced (-) +SF 133: Report on Budget Execution and Budgetary Resources 1421 - Borrowing authority temporarily reduced (-) +SF 133: Report on Budget Execution and Budgetary Resources 1422 - Borrowing authority applied to repay debt (-) +SF 133: Report on Budget Execution and Budgetary Resources

1430 - Anticipated reductions to current fiscal year borrowing authority (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1500 - Contract authority +SF 133: Report on Budget Execution and Budgetary Resources

1510 - Contract authority transferred to other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1511 - Contract authority transferred from other accounts +

SF 133: Report on Budget Execution and Budgetary Resources

1520 - Contract authority and/or unobligated balance of contract authority permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1522 - Contract authority precluded from obligation (limitation on obligations) (-) +

T/L S2 14-01 Draft VII-9 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources

1530 - Anticipated nonexpenditure transfers of contract authority (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources

1531 - Anticipated adjustments to current year contract authority (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources 1600 - Contract authority +SF 133: Report on Budget Execution and Budgetary Resources

1610 - Contract authority transferred to other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1611 - Contract authority transferred from other accounts +

SF 133: Report on Budget Execution and Budgetary Resources

1620 - Contract authority and/or unobligated balance of contract authority permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1622 - Contract authority precluded from obligation (limitation on obligations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1630 - Anticipated nonexpenditure transfers of contract authority (net) (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources

1631 - Anticipated adjustments to current year contract authority (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources 1700 - Collected +

T/L S2 14-01 Draft VII-10 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources

1701 - Change in uncollected customer payments from Federal sources (+or -) +

SF 133: Report on Budget Execution and Budgetary Resources 1702 - Offsetting collections (previously unavailable) +SF 133: Report on Budget Execution and Budgetary Resources

1710 - Spending authority from offsetting collections transferred to other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1711 - Spending authority from offsetting collections transferred from other accounts +

SF 133: Report on Budget Execution and Budgetary Resources

1720 - Capital transfer of spending authority from offsetting collections to general fund (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1722 - Spending authority from offsetting collections permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1723 - 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 (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1727 - Spending authority from offsetting collections applied to liquidate contract authority (-) +

T/L S2 14-01 Draft VII-11 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources

1728 - Spending authority from offsetting collections substituted for borrowing authority (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1740 - Anticipated collections, reimbursements, and other income +

SF 133: Report on Budget Execution and Budgetary Resources

1741 - Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources

1742 - Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1800 - Collected +SF 133: Report on Budget Execution and Budgetary Resources

1801 - Change in uncollected customer payments from 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 (-) +

T/L S2 14-01 Draft VII-12 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources

1822 - Spending authority from offsetting collections permanently reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1823 - Spending authority from offsetting collections temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1824 - Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1825 - Spending authority from offsetting collections applied to repay debt (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1826 - Spending authority from offsetting collections applied to liquidate contract authority (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1827 - Spending authority from offsetting collections substituted for borrowing authority (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1840 - Anticipated collections, reimbursements, and other income +

SF 133: Report on Budget Execution and Budgetary Resources

1841 - Anticipated nonexpenditure transfers of spending authority from offsetting collections (net)(+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources

1842 - Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-) +

SF 133: Report on Budget Execution and Budgetary Resources

1901 - Adjustment for budgetary resources applied to liquidate deficiencies (-) +

T/L S2 14-01 Draft VII-13 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

412200 B $0412600 B413600 B413700 B413900 B414900 B415300 B416600 B417100 B417200 B420100 B422100 B422200 B422500 B425100 B428300 B428500 B428600 B428700 B

USSGL / ZeroEqual (=)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

3Beginning Budgetary Account BalanceThe sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS.

T/L S2 14-01 Draft VII-14 I
Part 1

SUPPLEMENT 

F

429500 B438400 B439400 B439700 B439800 B445000 B462000 B465000 B480100 B480200 B490100 B490800 B

T/L S2 14-01 Draft VII-15 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Statement Line Number 

FMS 2108: Yearend Closing Statement 2 - Preclosing Unexpended Balance +

FMS 2108: Yearend Closing Statement 9 - Undelivered Orders and Contracts 

FMS 2108: Yearend Closing Statement

3 - Borrowing and Contract Authority: New Authority and Rescissions +

FMS 2108: Yearend Closing Statement 10 - Accounts Payable and Other Liablilities 

FMS 2108: Yearend Closing Statement 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 LineEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination Right Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

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

T/L S2 14-01 Draft VII-16 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

112000 E N FHOT112500 E N120500 E N120900 E N

USSGL / SMAFEqual (=)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

5Funds Held Outside of Treasury Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) from the Central and Reporting System (CARS) .

T/L S2 14-01 Draft VII-17 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

119400 E N HOLDSDR

USSGL / SMAFEqual (=)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

6Holding of Special Drawing Rights Business Line BalanceVerify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the C

Accounting and reporting System (CARS) .

T/L S2 14-01 Draft VII-18 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

119300 E N RESPOS

USSGL / SMAFEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

7Reserve Position Business Line BalanceVerify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the Central Accounting Reporting System (CARS).

T/L S2 14-01 Draft VII-19 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

161100 E F UNRLDISC161100 E N162100 E F162100 E N

USSGL / SMAFEqual (=)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

8Unrealized Discount Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central AccouReporting System (CARS).

T/L S2 14-01 Draft VII-20 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

162000 E F INVAGNCYSEC

USSGL / SMAFEqual (=)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

9Investment of Agency Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from thAccounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-21 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

161800 E E INVNONFEDSEC162000 E E167100 E N167200 E N167900 E N

USSGL / SMAFEqual (=)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

10Investments in Non-Federal Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC

Central Accounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-22 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

161800 E N CGHNONFEDSEC162000 E N162200 E N162300 E N

USSGL / SMAFEqual (=)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

11Change in Non-Federal Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) froCentral Accounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-23 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

161000 E F INVUSTREASSEC161000 E N163000 E F

USSGL / SMAFEqual (=)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

12Investment in US Treasury Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC

Central Accounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-24 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

163100 E F ANAMTDISCPREM163300 E F

USSGL / SMAFEqual (=)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

13Unamortized Discount and Premium Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium (ANAMTDISCPREM) Central Accounting and Reporting System (CARS).

T/L S2 14-01 Draft VII-25 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Statement Line Number 

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 author

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 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 customer payments from Federal sources (+or -) -

SF 133: Report on Budget Execution and Budgetary Resources 4033 - Non-Federal sources (-) 

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 (frnon-Federal sources) (-) 

Statement Line / Statement LineEqual (=)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

14SF133 ProofIn the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance balance transfers minus net obligated balance.

T/L S2 14-01 Draft VII-26 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources 2002 - Category B (by project) +

SF 133: Report on Budget Execution and Budgetary Resources 4110 - Outlays, gross (total) 

SF 133: Report on Budget Execution and Budgetary Resources 2003 - Exempt from apportionment +

SF 133: Report on Budget Execution and Budgetary Resources 4120 - Federal sources (-) 

SF 133: Report on Budget Execution and Budgetary Resources 2101 - Category A (by quarter) +

SF 133: Report on Budget Execution and Budgetary Resources 4121 - Interest on Federal securities (-) 

SF 133: Report on Budget Execution and Budgetary Resources 2102 - Category B (by project) +

SF 133: Report on Budget Execution and Budgetary Resources 4122 - Interest on uninvested funds (-) 

SF 133: Report on Budget Execution and Budgetary Resources 2103 - Exempt from apportionment +

SF 133: Report on Budget Execution and Budgetary Resources 4123 - Non-Federal sources (-) 

SF 133: Report on Budget Execution and Budgetary Resources

3000 - Unpaid obligations, brought forward, October 1 +

SF 133: Report on Budget Execution and Budgetary Resources

4124 - Offsetting governmental collections (frnon-Federal sources) (-) 

SF 133: Report on Budget Execution and Budgetary Resources

3001 - Adjustments to unpaid obligations, brought forward, October 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 +

SF 133: Report on Budget Execution and Budgetary Resources 3050 - Unpaid obligations, end of year (gross) -

T/L S2 14-01 Draft VII-27 I
Part 1

SUPPLEMENT 

F

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 - Adjustments to uncollected customer payments from Federal sources, brought forward, October 1 (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources

3080 - Uncollected payments, Fed sources transferred to other accounts +

SF 133: Report on Budget Execution and Budgetary Resources

3081 - Uncollected payments, Fed sources transferred from other accounts (-) +

SF 133: Report on Budget Execution and Budgetary Resources

3090 - Uncollected payments, Fed sources, end of year (-) -

T/L S2 14-01 Draft VII-28 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

408100 E $0408200 E413700 E415300 E415400 E416600 E416800 E417100 E419900 E422500 E423200 E423300 E423400 E425100 E428300 E428500 E428600 E428700 E

USSGL / ZeroEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

15Reimbursements Earned and Refunds Zero Balance CheckA canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108).

T/L S2 14-01 Draft VII-29 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

422100 E $0423000 E

USSGL / ZeroEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

16Unfilled Customer Orders Zero Balance CheckA canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108).

T/L S2 14-01 Draft VII-30 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

480100 E $0483100 E488100 E

USSGL / ZeroEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

17Undelivered Orders and Contracts Zero Balance CheckA canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108).

T/L S2 14-01 Draft VII-31 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

412400 E $0412700 E432000 E490100 E493100 E497100 E498100 E

USSGL / ZeroEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

18Accounts Payable and Other Liabilities Zero Balance CheckA canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108).

T/L S2 14-01 Draft VII-32 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

415700 E $0415800 E438300 E439400 E439600 E439700 E439800 E439900 E442000 E443000 E445000 E451000 E461000 E462000 E463000 E465000 E470000 E472000 E

USSGL / ZeroEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

19Unobligated Balance Zero Balance CheckA canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108).

T/L S2 14-01 Draft VII-33 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

LSStatement Line Number Operand SMAF

SF 133: Report on Budget Execution and Budgetary Resources 4010 - Outlays from new discretionary authority + NET_OUTLAYSF 133: Report on Budget Execution and Budgetary Resources 4011 - Outlays from discretionary balances +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 (-) +SF 133: Report on Budget Execution and Budgetary Resources

4034 - Offsetting governmental collections (from non-Federal sources) (-) +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

Outlay ReconciliationThe net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Rep(net outlays on the SMAF file).Statement Line / SMAFEqual (=)

T/L S2 14-01 Draft VII-34 I
Part 1

SUPPLEMENT 

F

SF 133: Report on Budget Execution and Budgetary Resources 4110 - Outlays, gross (total) +SF 133: Report on Budget Execution and Budgetary Resources 4120 - Federal sources (-) +SF 133: Report on Budget Execution and Budgetary Resources 4121 - Interest on Federal securities (-) +SF 133: Report on Budget Execution and Budgetary Resources 4122 - Interest on uninvested funds (-) +SF 133: Report on Budget Execution and Budgetary Resources 4123 - Non-Federal sources (-) +SF 133: Report on Budget Execution and Budgetary Resources

4124 - Offsetting governmental collections (from non-Federal sources) (-) +

T/L S2 14-01 Draft VII-35 I
Part 1

SUPPLEMENT 

F

Number: 21Name: Closing Edit GTAS Year 1Description:

The amount for the current period beginning USSGL accounts must equamount for the GTAS calculated beginning balances.

Type: Closing EditsOperand: Equal (=)Fatal Period: 01,02,03,04,05,06,07,08,09,10,11,12Proposed Analytical Period:

Left Side Attribute Combination Right Side Attribute Combination

CLPlease See Closing Edits Report

U.S. Government Standard General Ledger

Data Edits - Detail Report

T/L S2 14-01 Draft VII-36 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

101000 B $0110100 B110900 B111000 B112000 B112500 B113000 B114500 B119000 B119300 B119400 B119500 B120000 B120500 B120900 B125000 B131000 B131900 B132000 B

USSGL / ZeroEqual (=)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

22Beginning Proprietary Account BalanceThe sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS.

T/L S2 14-01 Draft VII-37 I
Part 1

SUPPLEMENT 

F

132100 B132500 B132900 B133000 B133500 B134000 B134100 B134200 B134300 B134400 B134500 B134600 B134700 B134800 B135000 B135100 B135900 B136000 B136100 B136300 B136500 B136700 B136800 B137000 B137100 B137300 B137500 B137700 B137800 B138000 B138100 B138400 B138500 B138900 B139900 B

T/L S2 14-01 Draft VII-38 I
Part 1

SUPPLEMENT 

F

141000 B151100 B151200 B151300 B151400 B151900 B152100 B152200 B152300 B152400 B152500 B152600 B152700 B152900 B153100 B153200 B154100 B154200 B154900 B155100 B155900 B156100 B156900 B157100 B157200 B159100 B159900 B161000 B161100 B161200 B161300 B161800 B162000 B162100 B162200 B

T/L S2 14-01 Draft VII-39 I
Part 1

SUPPLEMENT 

F

162300 B163000 B163100 B163300 B164200 B164300 B164400 B164500 B164600 B164700 B165000 B165100 B165200 B165300 B167000 B167100 B167200 B167900 B169000 B171100 B171200 B171900 B172000 B173000 B173900 B174000 B174900 B175000 B175900 B181000 B181900 B182000 B182900 B183000 B183200 B

T/L S2 14-01 Draft VII-40 I
Part 1

SUPPLEMENT 

F

183900 B184000 B184900 B189000 B189900 B192100 B192300 B192500 B198000 B199000 B199500 B199900 B201000 B211000 B211200 B212000 B213000 B214000 B214100 B215000 B215500 B216000 B217000 B218000 B219000 B219100 B219200 B219300 B221000 B221100 B221300 B221500 B221600 B221700 B221800 B

T/L S2 14-01 Draft VII-41 I
Part 1

SUPPLEMENT 

F

222000 B222500 B229000 B231000 B232000 B240000 B241000 B251000 B251100 B252000 B253000 B253100 B253200 B253300 B253400 B254000 B259000 B261000 B262000 B263000 B265000 B266000 B267000 B269000 B291000 B292000 B292200 B292300 B294000 B296000 B297000 B298000 B298500 B299000 B299500 B

T/L S2 14-01 Draft VII-42 I
Part 1

SUPPLEMENT 

F

310000 B320000 B331000 B340000 B

T/L S2 14-01 Draft VII-43 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

101000 E $0109000 E110300 E110900 E111000 E112000 E112500 E113000 E114500 E119000 E119300 E119400 E119500 E120000 E120500 E120900 E125000 E131000 E131900 E

USSGL / ZeroEqual (=)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

23Ending Proprietary Account BalanceThe sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each reported TAS.

T/L S2 14-01 Draft VII-44 I
Part 1

SUPPLEMENT 

F

132000 E132100 E132500 E132900 E133000 E133500 E134000 E134100 E134200 E134300 E134400 E134500 E134600 E134700 E134800 E135000 E135100 E135900 E136000 E136100 E136300 E136500 E136700 E136800 E137000 E137100 E137300 E137500 E137700 E137800 E138000 E138100 E138400 E138500 E138900 E

T/L S2 14-01 Draft VII-45 I
Part 1

SUPPLEMENT 

F

139900 E141000 E151100 E151200 E151300 E151400 E151900 E152100 E152200 E152300 E152400 E152500 E152600 E152700 E152900 E153100 E153200 E154100 E154200 E154900 E155100 E155900 E156100 E156900 E157100 E157200 E159100 E159900 E161000 E161100 E161200 E161300 E161800 E162000 E162100 E

T/L S2 14-01 Draft VII-46 I
Part 1

SUPPLEMENT 

F

162200 E162300 E163000 E163100 E163300 E164200 E164300 E164400 E164500 E164600 E164700 E165000 E165100 E165200 E165300 E167000 E167100 E167200 E167900 E169000 E171100 E171200 E171900 E172000 E173000 E173900 E174000 E174900 E175000 E175900 E181000 E181900 E182000 E182900 E183000 E

T/L S2 14-01 Draft VII-47 I
Part 1

SUPPLEMENT 

F

183200 E183900 E184000 E184900 E189000 E189900 E192100 E192300 E192500 E198000 E199000 E199500 E199900 E201000 E211000 E211200 E212000 E213000 E214000 E214100 E215000 E215500 E216000 E217000 E218000 E219000 E219100 E219200 E219300 E221000 E221100 E221300 E221500 E221600 E221700 E

T/L S2 14-01 Draft VII-48 I
Part 1

SUPPLEMENT 

F

221800 E222000 E222500 E229000 E231000 E232000 E240000 E241000 E251000 E251100 E252000 E253000 E253100 E253200 E253300 E253400 E254000 E259000 E261000 E262000 E263000 E265000 E266000 E267000 E269000 E291000 E292000 E292200 E292300 E294000 E296000 E297000 E298000 E298500 E299000 E

T/L S2 14-01 Draft VII-49 I
Part 1

SUPPLEMENT 

F

299500 E310000 E310100 E310200 E310300 E310500 E310600 E310700 E310800 E310900 E320000 E320100 E320600 E331000 E340000 E341000 E342000 E510000 E510900 E520000 E520900 E531000 E531100 E531200 E531300 E531400 E531500 E531700 E531800 E531900 E532000 E532400 E532500 E532900 E540000 E

T/L S2 14-01 Draft VII-50 I
Part 1

SUPPLEMENT 

F

540500 E540600 E540900 E550000 E550900 E560000 E560900 E561000 E561900 E564000 E564900 E565000 E565900 E570000 E570500 E570800 E570900 E571000 E571200 E572000 E573000 E574000 E574500 E575000 E575500 E575600 E576000 E576500 E576600 E577500 E577600 E578000 E579000 E579100 E579200 E

T/L S2 14-01 Draft VII-51 I
Part 1

SUPPLEMENT 

F

579500 E580000 E580100 E580200 E580300 E580400 E580500 E580600 E582000 E582100 E582200 E582300 E582400 E582500 E582600 E583000 E583100 E583200 E583300 E583400 E583500 E583600 E589000 E589100 E589200 E589300 E589400 E589500 E589600 E590000 E590900 E591900 E592100 E592200 E592300 E

T/L S2 14-01 Draft VII-52 I
Part 1

SUPPLEMENT 

F

599000 E599100 E599300 E599400 E599700 E599800 E610000 E619000 E619900 E631000 E632000 E633000 E633800 E634000 E640000 E650000 E660000 E661000 E671000 E672000 E673000 E679000 E680000 E685000 E690000 E711000 E711100 E711200 E717100 E717200 E718000 E718100 E719000 E719100 E721000 E

T/L S2 14-01 Draft VII-53 I
Part 1

SUPPLEMENT 

F

721100 E721200 E727100 E727200 E728000 E728100 E729000 E729100 E730000 E740000 E740100 E740500 E750000 E760000 E771000 E

T/L S2 14-01 Draft VII-54 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

403200 E $0403400 E404400 E404700 E404800 E406000 E407000 E408100 E408200 E408300 E411100 E411200 E411300 E411400 E411500 E411600 E411700 E411800 E411900 E

USSGL / ZeroEqual (=)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

24Ending Budgetary Account BalanceThe sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported TAS.

T/L S2 14-01 Draft VII-55 I
Part 1

SUPPLEMENT 

F

412000 E412100 E412200 E412300 E412400 E412500 E412600 E412700 E412800 E412900 E413000 E413100 E413200 E413300 E413400 E413500 E413600 E413700 E413800 E413900 E414000 E414100 E414200 E414300 E414400 E414500 E414600 E414700 E414800 E414900 E415000 E415100 E415200 E415300 E415400 E

T/L S2 14-01 Draft VII-56 I
Part 1

SUPPLEMENT 

F

415500 E415700 E415800 E416000 E416500 E416600 E416700 E416800 E417000 E417100 E417200 E417300 E417500 E417600 E418000 E418300 E419000 E419100 E419200 E419300 E419500 E419600 E419700 E419900 E420100 E421000 E421200 E421500 E422100 E422200 E422500 E423000 E423100 E423200 E423300 E

T/L S2 14-01 Draft VII-57 I
Part 1

SUPPLEMENT 

F

423400 E425100 E425200 E425300 E425500 E426000 E426100 E426200 E426300 E426400 E426500 E426600 E426700 E427100 E427300 E427500 E427600 E427700 E428300 E428500 E428600 E428700 E429000 E429500 E431000 E432000 E435000 E435100 E435500 E435600 E435700 E437000 E438200 E438300 E438400 E

T/L S2 14-01 Draft VII-58 I
Part 1

SUPPLEMENT 

F

438700 E438800 E439000 E439100 E439200 E439300 E439400 E439500 E439600 E439700 E439800 E439900 E442000 E443000 E445000 E451000 E459000 E461000 E462000 E463000 E465000 E469000 E470000 E472000 E480100 E480200 E483100 E483200 E487100 E487200 E488100 E488200 E490100 E490200 E490800 E

T/L S2 14-01 Draft VII-59 I
Part 1

SUPPLEMENT 

F

493100 E497100 E497200 E498100 E498200 E

T/L S2 14-01 Draft VII-60 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

880100 E $0880200 E880400 E

USSGL / ZeroEqual (=)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

25Ending Memo Account BalanceThe sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.

T/L S2 14-01 Draft VII-61 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End

USSGL ACCOUNT NUMBER Begin/End

420100 B 420100 E

USSGL / USSGLEqual (=)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

26Pre-closing Bal = Beg Bal for 420100Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This ensures that no actireported to this USSGL throughout the year.

T/L S2 14-01 Draft VII-62 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End

USSGL ACCOUNT NUMBER Begin/End

413900 B 413900 E

USSGL / USSGLEqual (=)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

27Pre-closing Bal = Beg Bal for 413900Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no actireported to this USSGL throughout the year.

T/L S2 14-01 Draft VII-63 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End

USSGL ACCOUNT NUMBER Begin/End

414900 B 414900 E

USSGL / USSGLEqual (=)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

28Pre-closing Bal = Beg Bal for 414900Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no actireported to this USSGL throughout the year.

T/L S2 14-01 Draft VII-64 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End

USSGL ACCOUNT NUMBER Begin/End

310000 B 310000 E

USSGL / USSGLEqual (=)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

29Pre-closing Bal = Beg Bal for 310000Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no actireported to this USSGL throughout the year.

T/L S2 14-01 Draft VII-65 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End

USSGL ACCOUNT NUMBER Begin/End

331000 B 331000 E

USSGL / USSGLEqual (=)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

30Pre-closing Bal = Beg Bal for 331000Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no actireported to this USSGL throughout the year.

T/L S2 14-01 Draft VII-66 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

578000 E $0673000 E

USSGL / ZeroEqual (=)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

31Imputed Financing Source/Cost EditThe sum of USSGL accounts 578000 and 673000 must equal zero.

T/L S2 14-01 Draft VII-67 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End Zero

310700 E $0570000 E

USSGL / ZeroEqual (=)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

32Appropriations Used and Expended Appropriations EditUSSGL account 310700 and USSGL account 570000 must equal the sum of zero.

T/L S2 14-01 Draft VII-68 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

574000 E APSPCEXP

SRRCTUR

USSGL / SMAFEqual (=)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

33UCAD Reciprocal Category 7 Transferred-InThe sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a T

equal USSGL 574000.

T/L S2 14-01 Draft VII-69 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

574500 E APSPCUR

SRRCTEXP

USSGL / SMAFEqual (=)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

34UCAD Reciprocal Category 7 Transferred-OutThe sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a T

equal USSGL 574500.

T/L S2 14-01 Draft VII-70 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

310200 E AXFERC575500 E BXFERC

USSGL / SMAFEqual (=)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

35UCAD Reciprocal Category 8 Transferred-InThe sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC transactions for a TAS mthe sum of the USSGL 310200 and 575500

T/L S2 14-01 Draft VII-71 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

310300 E AXFERD576500 E BXFERD

USSGL / SMAFEqual (=)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

36UCAD Reciprocal Category 8 Transferred-OutThe sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Trasnfer, Decrease (BXFERD) BETC transactions for a TAS 

the sum of the USSGL 310300 and 576500

T/L S2 14-01 Draft VII-72 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

412800 E AXFERC412900 E AXFERD417000 E417300 E417500 E

USSGL / SMAFEqual (=)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

37Budgetary 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 4128412900, 416700, 417000, 417300 and 417500

T/L S2 14-01 Draft VII-73 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

417600 E BXFERC419000 E BXFERD419200 E419300 E419600 E419700 E435600 E483100 E493100 E

USSGL / SMAFEqual (=)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

38Budgetary 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, 4

419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.

T/L S2 14-01 Draft VII-74 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End Auth Type Code Fund Type BETC

415100 E S EG CXFERC415100 E S EC CXFERD415100 E S EP415100 E S ER415100 E S ES415100 E S ET415100 E S TR415200 E EG415200 E EC415200 E EM415200 E EP415200 E ER415200 E ES415200 E ET415200 E TR439200 E D ES439200 E P ES439200 E R ES

USSGL / SMAFEqual (=)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

39Budgetary 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, 4

439200 and 439300

T/L S2 14-01 Draft VII-75 I
Part 1

SUPPLEMENT 

F

439200 E S ES439200 E D ET439200 E P ET439200 E R ET439200 E S ET439300 E D ES439300 E P ES439300 E R ES439300 E D ET439300 E P ET439300 E R ET

T/L S2 14-01 Draft VII-76 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

575600 E CXFERC

USSGL / SMAFEqual (=)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

40UCAD Reciprocal Category 11 Capital Transfers- InThe sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

T/L S2 14-01 Draft VII-77 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

576600 E CXFERD

USSGL / SMAFEqual (=)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

41UCAD Reciprocal Category 11 Capital Transfers OutThe sum of Capital Transer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

T/L S2 14-01 Draft VII-78 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End PY Adj

USSGL ACCOUNT NUMBER Begin/End PY Adj

413400 E X 487100 E X414400 E X 497100 E X

USSGL / USSGLLess 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

42Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year ObligationsThe Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.

T/L S2 14-01 Draft VII-79 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Statement Line Number 

Reclassified Balance Sheet 9.1 - Net Position - All Other Funds +

Reclassified Statement of Changes in Net Position 1 - Beginning Net Position Balance 

Reclassified Balance Sheet

9.2 - Net Position - Funds From Dedicated Collections +

Reclassified Statement of Changes in Net Position 2.1 - Changes in Accounting Principles Reclassified Statement of Changes in Net Position

2.3 - Corrections of Errors - Years Preceding Prior Year 

Reclassified Statement of Changes in Net Position 3.1 - Changes in Accounting Principles (RC 2Reclassified Statement of Changes in Net Position 3.2 - Corrections of Errors (RC 29) 

Statement Line / Statement LineEqual (=)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

43Reclassified Net Position LinesThe Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Positioprior fiscal years.

T/L S2 14-01 Draft VII-80 I
Part 1

SUPPLEMENT 

F

Reclassified Statement of Changes in Net Position

3.3 - Corrections of Errors - Years Preceding Prior Year (RC 29) 

Reclassified Statement of Changes in Net Position

5.1 - Individual Income Tax and Tax Withhold(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 - Unemployment Taxes Reclassified Statement of Changes in Net Position 5.4 - Excise Taxes Reclassified Statement of Changes in Net Position 5.5 - Estate and Gift Taxes Reclassified Statement of Changes in Net Position 5.6 - Customs Duties Reclassified Statement of Changes in Net Position 5.7 - Other Taxes and Receipts Reclassified Statement of Changes in Net Position 5.8 - Miscellaneous Earned Revenue/2 Reclassified Statement of Changes in Net Position

6.1 - Federal Securities Interest Revenue (Nonexchange) (RC 03) /1 

T/L S2 14-01 Draft VII-81 I
Part 1

SUPPLEMENT 

F

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 (Nonexchang26) /1 

Reclassified Statement of Changes in Net Position 6.4 - Other Taxes and Receipts (RC 29) /1 Reclassified Statement of Changes in Net Position

7.1 - Appropriations Received As Adjusted (Recissions and Other Adjustments) (RC 29) 

Reclassified Statement of Changes in Net Position

7.2 - Appropriation of Unavailable Special or Fund Receipts Transfers-In (RC 07) /1 

Reclassified Statement of Changes in Net Position

7.3 - Appropriation of Unavailable Special or Fund Receipts Transfers-Out (RC 07) /1 

Reclassified Statement of Changes in Net Position

7.4 - Nonexpenditure Transfers-In of UnexpeAppropriations and Financing Sources (RC 0

Reclassified Statement of Changes in Net Position

7.5 - Nonexpenditure Transfers-Out of UnexpAppropriations and Financing Sources (RC 0

Reclassified Statement of Changes in Net Position

7.6 - Expenditure Transfers-In of Financing S(RC 09) /1 

Reclassified Statement of Changes in Net Position

7.7 - Expenditure Transfers-Out of Financing Sources (RC 09) /1 

T/L S2 14-01 Draft VII-82 I
Part 1

SUPPLEMENT 

F

Reclassified Statement of Changes in Net Position

7.8 - Nonexpenditure Transfer-In of FinancinSources - Capital Transfers (RC 11) 

Reclassified Statement of Changes in Net Position

7.9 - Nonexpenditure Transfer-Out of FinancSources - Capital Transfers (RC 11) 

Reclassified Statement of Changes in Net Position

7.10 - Collections for Others Transferred to thGeneral Fund (RC 29) 

Reclassified Statement of Changes in Net Position

7.11 - Accrual for Amounts to be Collected foOthers and Transferred to the General Fund 29) 

Reclassified Statement of Changes in Net Position

7.12 - Other Budgetary Financing Sources (R/1, 8 

Reclassified Statement of Changes in Net Position

8.1 - Transfers-In Without Reimbursement (R/1 

Reclassified Statement of Changes in Net Position

8.2 - Transfers-Out Without Reimbursement 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 thGeneral Fund (RC 29) 

Reclassified Statement of Changes in Net Position

8.5 - Accrual for Non-Entity Amounts To Be Collected and Transferred to the General Fun29) 

T/L S2 14-01 Draft VII-83 I
Part 1

SUPPLEMENT 

F

Reclassified Statement of Changes in Net Position

8.6 - Other Non-Budgetary Financing Source29) /1, 9 

Reclassified Statement of Changes in Net Position 9 - Net Cost of Operations (+/-) 

T/L S2 14-01 Draft VII-84 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Statement Line Number 

Reclassified Statement of Changes in Net Position 9 - Net Cost of Operations (+/-) +

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 6.1 - Benefit Program Costs (RC 26) /2 Reclassified Statement of Net Cost 6.2 - Imputed Costs (RC 25) /2 Reclassified Statement of Net Cost 6.3 - Buy/Sell Cost (RC24) /2 Reclassified Statement of Net Cost 6.4 - Federal Securities Interest Expense (RC Reclassified Statement of Net Cost

6.5 - Borrowing and Other Interest Expense (/2 

Statement Line / Statement LineEqual (=)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

44Reclassified Net Cost LinesThe Net Cost of Operations line on the Statement of Changes in Net Position must equal the Net Cost line on the Statement of Net Cos

T/L S2 14-01 Draft VII-85 I
Part 1

SUPPLEMENT 

F

Reclassified Statement of Net Cost 6.6 - Borrowing Losses (RC 06) /2 Reclassified Statement of Net Cost 6.7 - Other Expenses (without reciprocals) (RReclassified Statement of Net Cost 10 - Non-Federal Earned Revenue Reclassified Statement of Net Cost 11.1 - Benefit Program Revenue (RC 26) /2 Reclassified Statement of Net Cost 11.2 - Buy/Sell Revenue (RC 24) /2 Reclassified Statement of Net Cost

11.3 - Federal Securities Interest Revenue (R/2 

Reclassified Statement of Net Cost

11.4 - Borrowing and Other Interest Revenue 05) /2 

Reclassified Statement of Net Cost 11.5 - Borrowing Gains (RC 06) /2 Reclassified Statement of Net Cost

11.6 - Other Revenue (without reciprocal) (R/2 

T/L S2 14-01 Draft VII-86 I
Part 1

SUPPLEMENT 

F

Number: 45Name: Closing Edit GTAS Year 2Description:

The amount for the current quarter beginning USSGL accounts must eqamount for the GTAS calculated beginning balances.

Type: Closing EditsOperand: 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

CLPlease See Closing Edits Report

U.S. Government Standard General Ledger

Data Edits - Detail Report

T/L S2 14-01 Draft VII-87 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End PY Adj Zero

411100 E B $0411200 E B411400 E B411500 E B411600 E B411700 E B411800 E B411900 E B412100 E B412200 E B412300 E B412400 E B412500 E B412600 E B412700 E B412800 E B412900 E B413000 E B

USSGL / ZeroEqual (=)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

46Ending Budgetary Account Balance for Prior Year Adjusments Backdated in Treasury's Central Accounting SystemThe sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to 

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

T/L S2 14-01 Draft VII-88 I
Part 1

SUPPLEMENT 

F

413500 E B413700 E B413800 E B414000 E B414500 E B414600 E B414700 E B414800 E B415000 E B415100 E B415200 E B415300 E B415400 E B416600 E B416700 E B416800 E B417000 E B417100 E B417200 E B417300 E B417500 E B417600 E B419000 E B419100 E B419200 E B419300 E B419600 E B419700 E B421200 E B422100 E B422200 E B422500 E B423000 E B423100 E B423200 E B

T/L S2 14-01 Draft VII-89 I
Part 1

SUPPLEMENT 

F

423300 E B423400 E B425100 E B425200 E B425300 E B425500 E B426000 E B426100 E B426200 E B426300 E B426400 E B426500 E B426600 E B426700 E B427100 E B427300 E B427500 E B427600 E B427700 E B428300 E B428500 E B428600 E B428700 E B429000 E B429500 E B435000 E B435100 E B435500 E B435600 E B437000 E B438700 E B438800 E B439000 E B439100 E B439200 E B

T/L S2 14-01 Draft VII-90 I
Part 1

SUPPLEMENT 

F

439300 E B439400 E B439500 E B439600 E B439700 E B439800 E B439900 E B445000 E B462000 E B465000 E B480100 E B480200 E B483100 E B483200 E B487100 E B487200 E B488100 E B488200 E B490100 E B490200 E B490800 E B493100 E B497100 E B497200 E B498100 E B498200 E B

T/L S2 14-01 Draft VII-91 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SZUSSGL ACCOUNT NUMBER Begin/End PY Adj Zero

411100 E P $0411200 E P411400 E P411500 E P411600 E P411700 E P411800 E P411900 E P412100 E P412200 E P412300 E P412400 E P412500 E P412600 E P412700 E P412800 E P412900 E P413000 E P

USSGL / ZeroEqual (=)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

47Ending Budgetary Account Balance for Prior Year Adjusments Not Backdated in Treasury's Central Accounting SystemThe sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to 

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

T/L S2 14-01 Draft VII-92 I
Part 1

SUPPLEMENT 

F

413100 E P413200 E P413300 E P413400 E P413500 E P413600 E P413700 E P413800 E P414000 E P414100 E P414300 E P414400 E P414600 E P414700 E P415000 E P415100 E P415200 E P415300 E P415400 E P415700 E P415800 E P416600 E P416700 E P416800 E P417000 E P417100 E P417200 E P417300 E P417500 E P417600 E P419000 E P419100 E P419200 E P419300 E P419600 E P

T/L S2 14-01 Draft VII-93 I
Part 1

SUPPLEMENT 

F

419700 E P419900 E P421200 E P422100 E P422200 E P422500 E P423000 E P423200 E P423300 E P423400 E P425100 E P425200 E P425300 E P425500 E P426000 E P426100 E P426200 E P426300 E P426400 E P426500 E P426600 E P426700 E P427100 E P427300 E P427500 E P427600 E P427700 E P428300 E P428500 E P428600 E P428700 E P429500 E P432000 E P435000 E P435100 E P

T/L S2 14-01 Draft VII-94 I
Part 1

SUPPLEMENT 

F

435500 E P435600 E P435700 E P437000 E P438200 E P438300 E P438400 E P438700 E P438800 E P439000 E P439100 E P439200 E P439300 E P439400 E P439500 E P439600 E P439700 E P439800 E P439900 E P445000 E P462000 E P465000 E P480100 E P480200 E P483100 E P487100 E P487200 E P488100 E P490100 E P490200 E P493100 E P497100 E P497200 E P498100 E P498200 E P

T/L S2 14-01 Draft VII-95 I
Part 1

SUPPLEMENT 

F

T/L S2 14-01 Draft VII-96 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

439000 E RAPPRC

RAPPRD

USSGL / SMAFEqual (=)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

48Budgetary USSGL Accounts and ReappropriationsThe sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for that TAS.

T/L S2 14-01 Draft VII-97 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

411100 E AP411200 E APADV411600 E APCRREF411700 E APIND411800 E APINDYEC411900 E APINDYED

APLIMINDAPOTHAPROPRSSWYE

USSGL / SMAFEqual (=)1,10,11,12,2,3,4,5,6,7,8,9

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

49Normal Warrants Edit (4000 series)The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should eq

of USSGL accounts 411100+411200+411500+411700+411800+411900.

T/L S2 14-01 Draft VII-98 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

310100 E AP310600 E APADV

APCRREFAPINDAPINDYECAPINDYEDAPLIMINDAPOTHAPROPJRCRRAPPRCRAPPRDRSSWSWYE

USSGL / SMAFEqual (=)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

50Normal Warrants EditThe BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should eq

of USSGL accounts 310600 and 310100.

T/L S2 14-01 Draft VII-99 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End PY Adj

USSGL ACCOUNT NUMBER Begin/End PY Adj

415700 E X 439700 E X

USSGL / USSGLLess 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

51USSGLs 415700 and 439700The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

T/L S2 14-01 Draft VII-100 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:SSUSSGL ACCOUNT NUMBER Begin/End PY Adj

USSGL ACCOUNT NUMBER Begin/End PY Adj

415800 E X 439800 E X

USSGL / USSGLLess 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

52USSGLs 415800 and 439800The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

T/L S2 14-01 Draft VII-101 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Zero

SF 133: Report on Budget Execution and Budgetary Resources 1700 - Collected + $0

Statement Line / Statement LineGreater 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

53Spending Authority, Collected, DiscretionarySpending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.

T/L S2 14-01 Draft VII-102 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Zero

SF 133: Report on Budget Execution and Budgetary Resources 1800 - Collected + $0

Statement Line / Statement LineGreater 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

54Spending Authority, Collected, MandatorySpending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.

T/L S2 14-01 Draft VII-103 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:LNStatement Line Number Operand Zero

SF 133: Report on Budget Execution and Budgetary Resources 2001 - Category A (by quarter) + $0SF 133: Report on Budget Execution and Budgetary Resources 2002 - Category B (by project) +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 LineGreater 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

55Total Reimbursable and Direct ObligationsTotal Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

T/L S2 14-01 Draft VII-104 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

134200 E F 020 0550 Payables134200 E F 020 0551

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

BPD Investments- Interest PayableThe amount of Interest Payable that are submitted by BPD must equal the sum of each Agency's reciprocal Interest Receivable USSGLsUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-105 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

161000 E F 020 0500 Amortization on Securities161000 E F 020 0505 Discount on Securities161200 E F 020 0550 Securities Issued161300 E F 020 0550163000 E F 020 0500163100 E F 020 0550163300 E F 020 0550

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

BPD Investments- Liabilities (Securities Issued, Discount, Premium, and Amortiziation)The sum of liabilities that are submitted by BPD must equal the sum of each agency's reciprocal asset USSGLsUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-106 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

531100 E F 020 0550 Expenses531100 E F 020 0551721100 E F 020 0550

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

BPD Investments- Interest ExpenseThe amount of interest expense that are submitted by BPD must equal the sum of each agency's reciprocal revenue USSGLs (Including GaLosses)USSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-107 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

214100 E F 020 1337 Receivables214100 E F 020 1350214100 E F 020 1401214100 E F 020 1497214100 E F 020 1499214100 E F 011 1499214100 E F 012 1499214100 E F 013 1499214100 E F 014 1499214100 E F 019 1499214100 E F 027 1499214100 E F 036 1499214100 E F 068 1499214100 E F 069 1499214100 E F 070 1499214100 E F 071 1499214100 E F 072 1499214100 E F 073 1499214100 E F 075 1499

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

BPD Borrowings- ReceivableThe amount of Receivable that are submitted by BPD must equal the amount of each Agency's Interest PayableUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-108 I
Part 1

SUPPLEMENT 

F

214100 E F 083 1499214100 E F 086 1499214100 E F 089 1499214100 E F 091 1499214100 E F 097 1499214100 E F 020 1338214100 E F 020 1360214100 E F 020 1363214100 E F 020 1408214100 E F 020 1413214100 E F 020 1417214100 E F 020 1418214100 E F 020 1433214100 E F 020 1495

T/L S2 14-01 Draft VII-109 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

251000 E F 020 1337 Assets251000 E F 020 1350251000 E F 020 1401251000 E F 020 1497251000 E F 020 1499251000 E F 011 1499251000 E F 012 1499251000 E F 013 1499251000 E F 014 1499251000 E F 019 1499251000 E F 027 1499251000 E F 036 1499251000 E F 068 1499251000 E F 069 1499251000 E F 070 1499251000 E F 071 1499251000 E F 072 1499251000 E F 073 1499251000 E F 075 1499

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

BPD Borrowings- AssetThe amount of Assets that are submitted by BPD must equal the amount of each Agency's reciprocal Liability USSGLUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-110 I
Part 1

SUPPLEMENT 

F

251000 E F 083 1499251000 E F 086 1499251000 E F 089 1499251000 E F 091 1499251000 E F 097 1499251000 E F 020 1338251000 E F 020 1360251000 E F 020 1363251000 E F 020 1408251000 E F 020 1413251000 E F 020 1417251000 E F 020 1418251000 E F 020 1433251000 E F 020 1495251100 E F 020 1401251100 E F 020 1495251100 E F 020 1418251100 E F 020 1413251100 E F 020 1497251100 E F 020 1417251100 E F 020 1350251100 E F 020 1433251100 E F 020 1351251100 E F 020 1360251100 E F 020 1338

T/L S2 14-01 Draft VII-111 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

631000 E F 020 1337 REVENUE631000 E F 020 1350631000 E F 020 1401631000 E F 020 1497631000 E F 020 1499631000 E F 011 1499631000 E F 012 1499631000 E F 013 1499631000 E F 014 1499631000 E F 019 1499631000 E F 027 1499631000 E F 036 1499631000 E F 068 1499631000 E F 069 1499631000 E F 070 1499631000 E F 071 1499631000 E F 072 1499631000 E F 073 1499631000 E F 075 1499

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

BPD Borrowings- RevenueThe amount of Revenue that is submitted by BPD must equal the amount of each Agency's reciprocal Interest Expense USSGLUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-112 I
Part 1

SUPPLEMENT 

F

631000 E F 083 1499631000 E F 086 1499631000 E F 089 1499631000 E F 091 1499631000 E F 097 1499631000 E F 020 1338631000 E F 020 1360631000 E F 020 1363631000 E F 020 1408631000 E F 020 1413631000 E F 020 1417631000 E F 020 1418631000 E F 020 1433631000 E F 020 1495711200 E F 020 1338711200 E F 020 1360711200 E F 020 1413711200 E F 020 1417711200 E F 020 1418711200 E F 020 1433711200 E F 020 1495711200 E F 020 1350711200 E F 020 1351711200 E F 020 1401711200 E F 020 1497721200 E F 020 1338721200 E F 020 1360721200 E F 020 1413721200 E F 020 1417721200 E F 020 1418721200 E F 020 1433721200 E F 020 1495721200 E F 020 1350721200 E F 020 1351721200 E F 020 1401

T/L S2 14-01 Draft VII-113 I
Part 1

SUPPLEMENT 

F

721200 E F 020 1497

T/L S2 14-01 Draft VII-114 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Federal Finance Bank

214100 E F 020 4521 Interest Receivable

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

FFB Borrowings- ReceivablesThe amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest PayableUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-115 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Federal Finance Bank

252000 E F 020 4521 ASSETS

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

FFB Borrowings- AssetThe amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.USSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-116 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

UFUSSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Federal Finance Bank

631000 E F 020 4521 Gains711200 E F 020 4521 Interest Revenue

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

FFB Borrowings- RevenueThe amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal Interest Expense US SGLsUSSGL / FiduciaryEqual (=)

T/L S2 14-01 Draft VII-117 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

435000 E SWYE

USSGL / SMAFEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

65Cancelled Authority EditThe BETC balances from the Central Accounting and Reporting System (CARS) that represent year-end cancelled authority activity sho

USSGL account 435000

T/L S2 14-01 Draft VII-118 I
Part 1

SUPPLEMENT 

F

Number:Name:Description:Type:Operand:Fatal Period:Proposed Analytical Period:

Right Side Attribute Combination

SMUSSGL ACCOUNT NUMBER Begin/End BETC

439100 E APINDYEC

APINDYED

USSGL / SMAFEqual (=)1201,02,03,04,05,06,07,08,09,10,11

Left Side Attribute Combination

U.S. Government Standard General Ledger

Data Edits - Detail Report

66Adjustments to Indefinite Appropriations EditThe sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 43910

TAS

T/L S2 14-01 Draft VII-119 I