Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

1

Fund Balance With Treasury

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All FBWT

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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

Statement Line / Statement Line Account Type = EXPND Budgetary Resource

3

Beginning Budgetary Account Balance

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Budgetary Account Balance 

4

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund Equities.

Fatal Period # 10/11/12 USSGL / USSGL Account Type = EXPND Fund Resources 

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 Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside Treasury 

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 Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Special Drawing RigHolding 

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2023-11 VII ESR - 1 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

7

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the Central Accounting Reporting System (CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position 

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 Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All Unrealized Discount 

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 Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In AgenSecurities

10

Investments in Non-Federal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC and INVFORSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In Non-Securities

11

Change in NonFederal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Change In Non-FedeSecurities

Bulletin No. 2023-11 VII ESR - 2 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

12

Investment in US Treasury Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In US TSecurities

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 Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Unamortized Discount;Premium

14 SF133 Proof

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

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

Statement Line / Statement Line All SF133 Lines 

15

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Reimbursements Eaand Refunds 

16

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unfilled Customer O

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders Contracts 

18

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Accounts Payable 

Bulletin No. 2023-11 VII ESR - 3 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

19

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unobligated Balance 

20

Outlay Reconciliation

The net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Reporting System (net outlays on the SMAF file).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines 

21

Fiscal Year Budgetary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edits Is New TAS = N

GTAS Calculated BeBalance

22

Beginning Proprietary Account Balance

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning ProprietarBalance 

23

Ending Proprietary Account Balance

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Proprietary B

24

Ending Budgetary Account Balance

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Budgetary B

25

Ending Memo Account Balance

The sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Memo Balan

Bulletin No. 2023-11 VII ESR - 4 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

26

Beg Bal = Preclosing Bal for 420100

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

27

Beg Bal = Preclosing Bal for 413900

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

28

Beg Bal = Preclosing Bal for 414900

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

29

Beg Bal = Preclosing Bal for 310000

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

30

Beg Bal = Preclosing Bal for 331000

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

Bulletin No. 2023-11 VII ESR - 5 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

31

Imputed Financing Source/Cost Edit

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Imputed Financing Source/Cost 

32

Appropriations Used and Expended Appropriations Edit (Accrued)

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Appropriations Used/Expended - Ac

33

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a TAS must equal USSGL 574000.

Proposed Analytical USSGL / SMAF All

Appropriated SpeciaFund Receipts TransIn 

34

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a TAS must equal USSGL 574500.

Proposed Analytical USSGL / SMAF All

Appropriated SpeciaFund Receipts TransOut 

35

UCAD Reciprocal Category 8 Transferred-In

The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC transactions for a TAS must equal the sum of the USSGL 310200 and 575500

Proposed Analytical USSGL / SMAF All

Appropriation and BTransfers-In 

36

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC transactions for a TAS must equal the sum of the USSGL 310300 and 576500

Proposed Analytical USSGL / SMAF All

Appropriation and BTransfers-Out 

Bulletin No. 2023-11 VII ESR - 6 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

37

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of specific budgetary USSGL accounts.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Appropriation TransfBudgetary 

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 specific USSGL accounts for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers Budgetary 

39

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 414201, 415100, 415200, 439200 and 439300

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Bud

40

UCAD Reciprocal Category 11 Capital TransfersIn

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

Proposed Analytical USSGL / SMAF All Capital Transfers-In 

41

UCAD Reciprocal Category 11 Capital Transfers Out

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

Proposed Analytical USSGL / SMAF All Capital Transfers-Ou

42

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

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL Account Type = EXPND Withdrawn Authority

Bulletin No. 2023-11 VII ESR - 7 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

43

Reclassified Net Position Lines

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

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

Statement Line / Statement Line All Reclassified Balance 

44

Reclassified Balance Sheet Check

The Total Assets line must equal the Total Liabilities and Net Position line.

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

Statement Line / Statement Line All Total Assets

45

Fiscal Year Proprietary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edits Is New TAS = N

GTAS Calculated BeBalance

46

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior YeaAdjustments Backda

47

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

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior YeaAdjustments Not Ba

Bulletin No. 2023-11 VII ESR - 8 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

48

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Budgetary ReappropTransferred-Out 

49

Normal Warrants Edit (Budgetary)

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the sum of the relative 4000-series USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

50

Normal Warrants Edit (Proprietary)

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the corresponding proprietary USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

51

USSGLs 415700 and 439700

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 

52

USSGLs 415800 and 439800

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 

53

Spending Authority, Collected, Discretionary

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

Proposed Analytical Statement Line / Zero Account Type = EXPND

Spending Authority fOffsetting CollectionDiscretionary 

Bulletin No. 2023-11 VII ESR - 9 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

54

Spending Authority, Collected, Mandatory

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

Proposed Analytical Statement Line / Zero Account Type = EXPND

Spending Authority fOffsetting CollectionMandatory 

55

Total Reimbursable and Direct Obligations

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND

Total Reimbursable Direct Obligations 

56

Fiscal Service InvestmentsInterest Payable

The amounts of Interest Payable that are submitted by Fiscal Service must equal the sum of each Agency's reciprocal Interest Receivable USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest

57

Fiscal Service InvestmentsLiabilities (Securities Issued, Discount, Premium, and Amortization)

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Assets 

58

Fiscal Service InvestmentsInterest Expense

The amounts of interest expense that are submitted by Fiscal Service must equal the sum of each agency's reciprocal revenue USSGLs (Including Gains and Losses)

Proposed Analytical USSGL / Fiduciary All Reciprocal Revenue

59

Fiscal Service BorrowingsReceivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

Bulletin No. 2023-11 VII ESR - 10 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

60

Fiscal Service Borrowings- Asset

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

61

Fiscal Service BorrowingsRevenue

The amount of Revenue (including Gains and Losses) that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest Expense USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

62

FFB BorrowingsReceivables

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

Proposed Analytical USSGL / Fiduciary All Interest Payable 

63

FFB BorrowingsAsset

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

64

FFB BorrowingsRevenue

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

65

Cancelled Authority Edit

The BETC balances from the Central Accounting Reporting System (CARS) that represent year-end cancelled authority activity should equal USSGL account 435000 Fatal Period # 12 Statement Line / SMAF All Cancelled Authority 

Bulletin No. 2023-11 VII ESR - 11 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

66

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Yearend Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS Fatal Period # 12 Statement Line / SMAF All

Adjustments to IndefAppropriations USSG

67

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

The total End balance for USSGL accounts 411400 and 413810 must equal the balance for BETCs related to collections to available receipts in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

68

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

The sum of the ending balances in USSGL accounts 411300, 435500, 438700, and 438800 must equal the balance of BETCs related to Unappropriated Special and Trust Funds in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

69

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

70

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 12 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

71

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

72

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

73

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

74

SF133 Line 1070 Balance Check

The value of SF133 line 1070 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1070 

75

SF133 Line 1160 Balance Check

The value of SF133 line 1160 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1160 

76

SF133 Line 1180 Balance Check

The value of SF133 line 1180 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1180 

77

SF133 Line 1340 Balance Check

The value of SF133 line 1340 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1340 

Bulletin No. 2023-11 VII ESR - 13 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

78

SF133 Line 1540 Balance Check

The value of SF133 line 1540 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1540 

79

SF133 Line 1750 Balance Check

The value of SF133 line 1750 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1750 

80

SF133 Line 1260 Balance Check

The value of SF133 line 1260 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1260 

81

SF133 Line 1280 Balance Check

The value of SF133 line 1280 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1280 

82

SF133 Line 1440 Balance Check

The value of SF133 line 1440 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1440 

83

SF133 Line 1640 Balance Check

The value of SF133 line 1640 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1640 

84

SF133 Line 1850 Balance Check

The value of SF133 line 1850 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1850 

85

SF133 Line 4030 Balance Check

The value of SF133 line 4030 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4030 

86

SF133 Line 4033 Balance Check

The value of SF133 line 4033 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4033 

Bulletin No. 2023-11 VII ESR - 14 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

87

SF133 Line 4034 Balance Check

The value of SF133 line 4034 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4034 

88

SF133 Line 4120 Balance Check

The value of SF133 line 4120 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4120 

89

SF133 Line 4123 Balance Check

The value of SF133 line 4123 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4123 

90

SF133 Line 4124 Balance Check

The value of SF133 line 4124 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4124 

91

SF133 Line 4010 Balance Check

The value of SF133 line 4010 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4010 

92

SF133 Line 4011 Balance Check

The value of SF133 line 4011 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4011 

93

SF133 Line 4100 Balance Check

The value of SF133 line 4100 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4100 

94

SF133 Line 4101 Balance Check

The value of SF133 line 4101 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4101 

95

SF133 Line 4110 Balance Check

The value of this line must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 4110 

Bulletin No. 2023-11 VII ESR - 15 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

96

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

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

Statement Line / Statement Line TAS Status = U

Discretionary gross from new authority

97

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority (SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

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

Statement Line / Statement Line TAS Status = U

Mandatory gross outfrom new authority

98

Gross Outlays from New Budget Authority vs New Obligations Incurred (Unexpired TAS)

Total gross outlays from new budget authority (sum of SF133 Lines 4010 and 4100) should not exceed new obligations incurred (SF133 Line 2170).

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

Statement Line / Statement Line Account Type = EXPND

Total Gross Outlays New Budget Authori

99

Fund Balance with Treasury vs Unexpended Appropriations While Awaiting a Warrant

Fund Balance with Treasury While Awaiting a Warrant (USSGL 109000) must equal Unexpended Appropriations While Awaiting a Warrant (USSGL 309000).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All

Fund Balance with TWhile Awaiting a Wa

100

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 16 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

101

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

102

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" must equal zero for each reported TAS

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

103

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

104

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

105

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

106

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 17 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

107

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

108

DOL FECAReceivable

The amount of FECA Receivable that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal FECA Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Lia

109

DOL FECARevenue

The amount of FECA Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal FECA Expense USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Ex

110

DOL Unemployment BenefitReceivable

The amount of Unemployment Benefit Receivable that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemploBenefit Liability

111

DOL Unemployment Benefit- Revenue

The amount of Unemployment Benefit Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemploBenefit Expense

Bulletin No. 2023-11 VII ESR - 18 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

112

OPM Retirement BenefitReceivable

The amount of Retirement Benefit Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremeBenefit Liability

113

OPM Retirement Benefit- Revenue

The amount of Retirement Benefit Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremeBenefit Expense

114

OPM Life InsuranceReceivable

The amount of Life Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuLiability

115

OPM Life InsuranceRevenue

The amount of Life Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuExpense

116

OPM Health InsuranceReceivable

The amount of Health Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InLiability

Bulletin No. 2023-11 VII ESR - 19 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

117

OPM Health InsuranceRevenue

The amount of Health Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InExpense

118

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

119

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

120

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

121

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

122

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 20 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

123

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

124

Appropriations Used and Expended Appropriations Edit (Disbursed)

USSGL account 310710 and USSGL account 570010 must equal the sum of zero.

Proposed Analytical USSGL / Zero All

Appropriations Used/Expended - Di

125 Subsidy Collected

The sum of the BETCsCOLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of USSGL 427100-Actual Program Fund Subsidy Collected. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

126 Fees Collected

The sum of the BETCsFEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of BusinessType Fees. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

127

Loan Principal Collected

The sum of the BETCsPRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of Loan Principal. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2023-11 VII ESR - 21 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

128

Loan Interest Collected

The sum of the BETCsINTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of Loan Interest. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

129

Proceeds of Foreclosed Property Collected

The sum of the BETCsPFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections From Sale of Foreclosed Property. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

130 Rent Collected

The sum of the BETCsRENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections of Rent. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

131

Other Federal Collections

The sum of the BETCsOACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual CollectionsFederal/Non-Federal Exception Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2023-11 VII ESR - 22 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

132

Other NonFederal Collections

The sum of the BETCsONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual Business-Type Collections From NonFederal Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

133

Disbursement From General Fund Appropriations

The sum of USSGL account 310710 and the change in USSGL account 141000, relative to appropriations from the General Fund, must equal the sum of the General Fund disbursement BETCs.

Proposed Analytical Statement Line / SMAF All USSGL 

134

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

135

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

136

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 23 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

137

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

138

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

139

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

140

SF133 Line 5311 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5311 

141

SF133 Line 5312 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5312 

142

SF133 Line 5313 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5313 

143

SF133 Line 5314 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5314 

144

SF133 Line 5321 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5321 

145

SF133 Line 5322 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5322 

Bulletin No. 2023-11 VII ESR - 24 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

146

SF133 Line 5323 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5323 

147

SF133 Line 5324 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 5324 

156

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

157

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

158

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

159

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

160

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 25 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

161

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

162

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

163

Transfer of Obligated Balances

Various obligated balance transfers must equal the contra obligated balance transfer.

Fatal Period # 09/10/11/12 USSGL / USSGL All Transfer USSGL Ac

164

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

165

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

166

Normal Balance Post Closing Check for Undelivered OrdersObligations, Prepaid/Advanced (Expired TAS)

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Nu

Bulletin No. 2023-11 VII ESR - 26 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

167

USSGL 487100 Balance Check

USSGL account 487100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

168

USSGL 497100 Balance Check

USSGL account 497100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

169

USSGL 487200 Balance Check

USSGL account 487200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

170

USSGL 497200 Balance Check

USSGL account 497200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

171

USSGL 488200 Balance Check

USSGL account 488200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

172

USSGL 498200 Balance Check

USSGL account 498200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

173

SF133 Line 1103 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1103 

174

SF133 Line 1203 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1203 

175

SF133 Line 1135 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1135 

176

SF133 Line 1235 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1235 

177

SF133 Line 1824 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1824 

Bulletin No. 2023-11 VII ESR - 27 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

178

SF133 Line 1826 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / Zero Account Type = EXPND SF133 Line 1826 

179

SF133 Line 3000 Balance Check

The value of this line must be greater than or equal to zero

Proposed Analytical Statement Line / Zero Account Type = EXPND SF133 Line 3000 

180

SF133 Line 3050 Balance Check

The value of this line must be greater than or equal to zero

Proposed Analytical Statement Line / Zero Account Type = EXPND SF133 Line 3050 

181

SF133 Line 3060 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical Statement Line / Zero Account Type = EXPND SF133 Line 3060 

182

SF133 Line 3090 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical Statement Line / Zero Account Type = EXPND SF133 Line 3090 

183

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

184

GTAS RBS Accounts payable (RC 22) : GINV Buyer Liabilities

RBS Accounts payable (RC 22) line must equal RC 22 - A/P, and Other Liabilities

Proposed Analytical Statement Line / SMAF All

GTAS RBS Accountpayable (RC 22) 

185

GTAS RBS Advances and prepayments (RC 23) line : GINV Buyer Prepayments

RBS Advances and prepayments (RC 23) line must equal RC 23 - Advances to Others and Prepayments

Proposed Analytical Statement Line / SMAF All

GTAS RBS Advanceprepayments (RC 23

186

GTAS RSNC Purchase of assets (RC 24) line : GINV Buyer Assets

RSNC Purchase of assets (RC 24) line must equal Purchase of Assets

Proposed Analytical Statement Line / SMAF All

GTAS RSNC Purchaassets (RC 24) 

187

GTAS RSNC Purchase of assets offset (RC 24) line : GINV Buyer Offsets

RSNC Purchase of assets offset (RC 24) line must equal RC 24 - Purchase of Assets Offset

Proposed Analytical Statement Line / SMAF All

GTAS RSNC Purchaassets offset (RC 24

Bulletin No. 2023-11 VII ESR - 28 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

188

GTAS RBS Accounts receivable (RC 22) line : GINV Seller Receivables

RBS Accounts receivable (RC 22) line must equal RC 22 - Accounts Receivable

Proposed Analytical Statement Line / SMAF All

GTAS RBS Accountreceivable (RC 22) 

189

GTAS RBS Advances from others and deferred revenue (RC 23) : GINV Seller Advances

RBS Advances from others and deferred revenue (RC 23) line must equal RC 23 - Advances from Others and Deferred Credits

Proposed Analytical Statement Line / SMAF All

GTAS RBS Advanceothers and deferred (RC 23) 

190

GTAS RSNC Buy/sell revenue (exchange) (RC 24) line : GINV Seller Revenues

RSNC Buy/sell revenue (exchange) (RC 24) line must equal RC 24 - Buy/Sell Revenue

Proposed Analytical Statement Line / SMAF All

GTAS RSNC Buy/serevenue (exchange) 

191

GTAS RSNC Buy/sell cost (RC 24) line : GINV Buyer and Seller Costs RC 24

RSNC Buy/sell cost (RC 24) line must equal GINV Buyer and Seller Costs RC 24

Proposed Analytical Statement Line / SMAF All

GTAS RSNC Buy/se(RC 24)

192

Disaster Emergency Fund Code "AAA" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAA" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

193

Disaster Emergency Fund Code "AAB" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAB" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

194

Disaster Emergency Fund Code "AAC" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAC" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2023-11 VII ESR - 29 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

195

Normal Balance Post Closing Check for Undelivered Orders - Obligations, Unpaid (Expired TAS)

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Nu

196

Normal Balance Post Closing Check for Delivered Orders - Obligations, Unpaid (Expired TAS)

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Nu

197

Disaster Emergency Fund Code "AAD" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAD" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

198

USSGL 488100 Balance Check

USSGL account 488100 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

199

USSGL 498100 Balance Check

USSGL account 498100 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

200

Anticipated Budgetary Resources Equals Anticipated Status of Budgetary Resources

For ending balances, the sum of the anticipated budgetary resources equals the sum of the anticipated status of budgetary resources

Proposed Analytical USSGL / USSGL All

Anticipated BudgetaResources

Bulletin No. 2023-11 VII ESR - 30 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

201

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

202

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "R"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

203

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

Bulletin No. 2023-11 VII ESR - 31 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

204

Normal balance post closing check for undelivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "M"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

205

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

206

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where Reimbursable_Flag value is "R"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

207

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "D"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

Bulletin No. 2023-11 VII ESR - 32 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

208

Normal balance post closing check for delivered orders - obligations, unpaid (Unexpired TAS) where BEA_Category_Indicator value is "M"

The sum of the USSGL accounts must be less than zero.

Fatal Period # 09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

209

Ending unobligated balance in expiring TAFS where Reimbursable Flag value is "R"

An expiring TAS must have a zero balance for reimbursements earned and refunds in period 12. Fatal Period # 12 USSGL / Zero All USSGL Account Nu

210

Withdrawal for existing unpaid obligations (undelivered)

USSGL account 480110 must be less than or equal to USSGL account 487200.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL Account 480

211

Withdrawal for existing unpaid obligations (delivered)

USSGL account 490110 must be less than or equal to USSGL account 497200.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL Account 49

212

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

213

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Unexpired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Proposed Analytical USSGL / Zero TAS Status = U USSGL Account Nu

Bulletin No. 2023-11 VII ESR - 33 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

214

Normal balance post closing check for Total Actual Resources - Collected (Direct) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Fatal Period # 08/09/10/11/12 USSGL / Zero TAS Status = E USSGL Account Nu

215

Normal balance post closing check for Total Actual Resources - Collected (Reimbursable) (Expired TAS)

The sum of the USSGL accounts must have a debit balance at a TAS level.

Proposed Analytical USSGL / Zero TAS Status = E USSGL Account Nu

216

Normal balance post closing check for Fund Balance With Treasury

The sum of the USSGL accounts must have a debit balance at a TAS level .

Fatal Period # 10/11/12 USSGL / Zero Account Type = EXPND USSGL Account Nu

217

USSGL 480200 Balance Check

USSGL account 480200 ending must have a credit balance at a TAS level.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND USSGL Account Nu

218

USSGL 490200 Balance Check

USSGL account 490200 ending must have a credit balance at a TAS level.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND USSGL Account Nu

219

Normal Balance Post Closing Check for Undelivered OrdersObligations, Prepaid/Advanced (Unexpired TAS)

The sum of the USSGL accounts must be less than zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero TAS Status = U USSGL Account Nu

950

Custodial Activity Verification 1

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2023-11 VII ESR - 34 
Part 2

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

951

Custodial Activity Verification 2

The sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2023-11 VII ESR - 35