DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget Execution and 

Budgetary Resources

1000 - Unobligated balance brought 

forward, Oct 1 +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2001 - Category A (by 

quarter) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1010 - Unobligated balance transferred to 

other accounts (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2002 - Category B (by 

project) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1011 - Unobligated balance transferred from 

other accounts +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2003 - Exempt from 

apportionment +

SF 133: Report on Budget Execution and 

Budgetary Resources

1012 - Unobligated balance transfers

between expired and unexpired accounts (+ 

or -) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2101 - Category A (by 

quarter) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1013 - Unobligated balance of contract

authority transferred to or from other 

accounts (net) (+ or -) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2102 - Category B (by 

project) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1020 - Adjustment to unobligated balance 

brought forward, Oct 1 (+ or -) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2103 - Exempt from 

apportionment +

SF 133: Report on Budget Execution and 

Budgetary Resources

1021 - Recoveries of prior year unpaid 

obligations +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2201 - Available in the 

current period +

SF 133: Report on Budget Execution and 

Budgetary Resources

1022 - Capital transfer of unobligated 

balances to general fund (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2202 - Available in 

subsequent periods +

SF 133: Report on Budget Execution and 

Budgetary Resources

1023 - Unobligated balances applied to 

repay debt (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources 2203 - Anticipated (+ or -) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1024 - Unobligated balance of borrowing 

authority withdrawn (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2301 - Available in the 

current period +

SF 133: Report on Budget Execution and 

Budgetary Resources

1025 - Unobligated balance of contract 

authority withdrawn (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2302 - Available in 

subsequent periods +

SF 133: Report on Budget Execution and 

Budgetary Resources

1026 - Adjustment for change in allocation

of trust fund limitation or foreign exchange 

valuation +

SF 133: Report on

Budget Execution and 

Budgetary Resources 2303 - Anticipated (+ or -) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1027 - Adjustment in unobligated balances

for change in investments of zero coupon 

bonds (special and non-revolving trust 

funds) +

SF 133: Report on 

Budget Execution and 

Budgetary Resources 2401 - Deferred +

SF 133: Report on Budget Execution and 

Budgetary Resources

1028 - Adjustment in unobligated balances

for change in investments of zero coupon 

bonds (revolving funds) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2402 - Withheld pending 

rescission +

SF 133: Report on Budget Execution and 

Budgetary Resources

1029 - Other balances withdrawn to 

Treasury (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources 2403 - Other +

SF 133: Report on Budget Execution and 

Budgetary Resources

1030 - Other balances withdrawn to special 

or trust funds (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources 2404 - Anticipated (+ or -) +

SF 133: Report on Budget Execution and 

Budgetary Resources 1031 - Other balances not available (-) +

SF 133: Report on

Budget Execution and 

Budgetary Resources

2413 - Expired

unobligated balance: end 

of year +

SF 133: Report on Budget Execution and 

Budgetary Resources

1032 - Refunds and recoveries temporarily

precluded from obligation (special and trust 

funds) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1033 - Recoveries of prior year paid

obligations + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1035 - Unobligated balance precluded from

obligation (limitation on obligations) (special 

or trust) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1036 - Adjustment for debt forgiveness + 

SF 133: Report on Budget Execution and

Budgetary Resources

1037 - Unobligated balance of appropriation

withdrawn (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1038 - Sequester (previously unavailable)

for withdrawal + 

SF 133: Report on Budget Execution and

Budgetary Resources

1039 - Offset to adjustment for change in

allocation of trust fund limitation (-) + 

Statement Line / Statement Line

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

2

Total Budgetary Resources equals the Status of Budgetary Resources

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

SF 133: Report on Budget Execution and

Budgetary Resources

1040 - Adjustment to prior year indefinite

appropriations in subsequent fiscal year + 

SF 133: Report on Budget Execution and

Budgetary Resources

1041 - Other balances previously not

available + 

SF 133: Report on Budget Execution and

Budgetary Resources

1042 - Adjustment for change in allocation

(general fund portion) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1043 - Adjustment for change in allocation

(offsetting collection/collected portion) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1044 - Adjustment for change in allocation

(offsetting collection/receivable portion) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1045 - Adjustment for change in allocation

(trust fund portion) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1046 - Adjustment for change in net

principal (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1047 - Withdrawal for existing unpaid

obligation (+ or -) +

SF 133: Report on Budget Execution and 

Budgetary Resources

1060 - Anticipated nonexpenditure transfers 

of unobligated balances (net) (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1061 - Anticipated recoveries of prior year

unpaid and paid obligations + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1062 - Anticipated capital transfers and

redemption of debt (unobligated balances) (-

) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1063 - Anticipated adjustment for change in

allocation (general fund portion) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1064 - Anticipated adjustment for change in

allocation (offsetting collection portion) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1065 - Anticipated adjustment for change in

allocation (trust fund portion) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1066 - Anticipated unobligated balance

precluded from obligation (limitation on 

obligations) (special or trust) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1067 - Anticipated adjustment for change in

net principal (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1068 - Anticipated unobligated balance of

contract authority withdrawn (-) +

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) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1102 - Appropriation (previously

unavailable) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1103 - Appropriation (previously

unavailable) (special or trust) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1104 - Appropriation available from

subsequent year + 

SF 133: Report on Budget Execution and

Budgetary Resources

1105 - Appropriation available in prior year (-

) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1106 - Reappropriation + 

SF 133: Report on Budget Execution and

Budgetary Resources

1120 - Appropriations transferred to other

accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1121 - Appropriations transferred from other

accounts + 

SF 133: Report on Budget Execution and

Budgetary Resources

1122 - Exercised borrowing authority

transferred from other accounts + 

SF 133: Report on Budget Execution and

Budgetary Resources

1130 - Appropriations permanently reduced

(-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1131 - Unobligated balance of

appropriations permanently reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1132 - Appropriations temporarily reduced (-

) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1133 - Unobligated balance of

appropriations temporarily reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1134 - Appropriations precluded from

obligation (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1135 - Appropriations precluded from

obligation (special or trust) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1136 - Appropriations applied to repay debt

(-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1137 - Appropriations reduced by offsetting

collections (collected) or offsetting receipts (-

) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1138 - Appropriations applied to liquidate

contract authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1139 - Appropriations substituted for

borrowing authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1140 - Capital transfer of appropriations to

general fund (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1141 - Appropriations applied to liquidate

contract authority withdrawn (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1150 - Anticipated appropriation (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1151 - Anticipated nonexpenditure transfers

of appropriations (net) (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1152 - Anticipated capital transfers and

redemption of debt (appropriations) (-) + 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

SF 133: Report on Budget Execution and 

Budgetary Resources

1153 - Anticipated reductions to

appropriations by offsetting collections or 

offsetting receipts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1154 - Anticipated appropriations precluded

from obligation (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1155 - Anticipated indefinite appropriation

permanently or temporarily reduced (-) + 

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

1172 - Advance appropriations transferred

to other accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1173 - Advance appropriations transferred

from other accounts + 

SF 133: Report on Budget Execution and

Budgetary Resources

1174 - Advance appropriations permanently

reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1175 - Advance appropriations temporarily

reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1176 - Anticipated nonexpenditure transfers 

of advanced appropriations (net) (+ or -) + 

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) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1202 - Appropriation (previously

unavailable) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1203 - Appropriation (previously

unavailable) (special or trust) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1206 - 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

1222 - Exercised borrowing authority

transferred from other accounts + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1230 - Appropriations and/or unobligated

balance of appropriations permanently 

reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1232 - Appropriations and/or unobligated

balance of appropriations temporarily 

reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1234 - Appropriations precluded from

obligation (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1235 - Appropriations precluded from

obligation (special or trust) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1236 - Appropriations applied to repay debt

(-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1238 - Appropriations applied to liquidate

contract authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1239 - Appropriations substituted for

borrowing authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1240 - Capital transfer of appropriations to

general fund (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1250 - Anticipated appropriation (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1251 - Anticipated nonexpenditure transfers

of appropriations (net) (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1252 - Anticipated capital transfers and

redemption of debt (appropriations) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1254 - Anticipated appropriations precluded

from obligation (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1255 - Anticipated indefinite appropriation

permanently or temporarily reduced (-) + 

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 transferred

to other accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1273 - Advance appropriations transferred

from other accounts + 

SF 133: Report on Budget Execution and

Budgetary Resources

1274 - Advance appropriations permanently

reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1275 - Advance appropriations temporarily

reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1276 - Anticipated nonexpenditure transfers 

of advanced appropriations (net) (+ or -) + 

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 (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1400 - Borrowing authority + 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

SF 133: Report on Budget Execution and

Budgetary Resources

1410 - Exercised borrowing authority

transferred to other accounts (-) + 

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

1423 - Borrowing authority precluded from

obligation (limitation on obligations) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1424 - Capital transfers of borrowing

authority to general fund (-) + 

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

1431 - Anticipated nonexpenditure transfers 

of exercised borrowing authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1432 - Anticipated borrowing authority

precluded from obligation (-) + 

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) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1530 - Anticipated nonexpenditure transfers

of contract authority (net) (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1531 - Anticipated adjustments to current

year contract authority (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1532 - Anticipated contract authority

precluded from obligation (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1600 - Contract authority + 

SF 133: Report on Budget Execution and

Budgetary Resources

1603 - Contract authority (previously

unavailable) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1610 - Contract authority transferred to

other accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1611 - Contract authority transferred from

other accounts + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1620 - Contract authority and/or unobligated

balance of contract authority permanently 

reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1621 - Contract authority temporarily

reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1622 - Contract authority precluded from

obligation (limitation on obligations) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1630 - Anticipated nonexpenditure transfers

of contract authority (net) (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1631 - Anticipated adjustments to current

year contract authority (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1700 - Collected + 

SF 133: Report on Budget Execution and

Budgetary Resources

1701 - Change in uncollected payments, 

Federal sources (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1702 - Offsetting collections (previously

unavailable) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1710 - Spending authority from offsetting

collections transferred to other accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1711 - Spending authority from offsetting

collections transferred from other accounts + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1720 - Capital transfer of spending authority 

from offsetting collections to general fund (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1721 - Spending authority from offsetting

collections permanently reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1722 - Unobligated balance of spending

authority from offsetting collections 

permanently reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1723 - New and/or unobligated balance of

spending authority from offsetting 

collections temporarily reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1724 - Spending authority from offsetting

collections precluded from obligation 

(limitation on obligations) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1725 - Spending authority from offsetting

collections applied to repay debt (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1726 - Spending authority from offsetting

collections applied to liquidate contract 

authority (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1727 - 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 + 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

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

1743 - Anticipated spending authority from

offsetting collections precluded from 

obligation (limitation on obligations) (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1744 - Anticipated spending authority from

offsetting collections permanently or 

temporarily reduced (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources 1800 - Collected + 

SF 133: Report on Budget Execution and

Budgetary Resources

1801 - Change in uncollected payments, 

Federal sources (+ or -) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1802 - Offsetting collections (previously

unavailable) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1810 - Spending authority from offsetting

collections transferred to other accounts (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1811 - Spending authority from offsetting

collections transferred from other accounts + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1820 - Capital transfer of spending authority 

from offsetting collections to general fund (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1821 - Spending authority from offsetting

collections permanently reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1822 - Unobligated balance of spending

authority from offsetting collections 

permanently reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1823 - New and/or unobligated balance of

spending authority from offsetting 

collections temporarily reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1824 - Spending authority from offsetting

collections precluded from obligation 

(limitation on obligations) (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1825 - Spending authority from offsetting

collections applied to repay debt (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1826 - Spending authority from offsetting

collections applied to liquidate contract 

authority (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1827 - Spending authority from offsetting

collections substituted for borrowing 

authority (-) + 

SF 133: Report on Budget Execution and

Budgetary Resources

1840 - Anticipated collections, 

reimbursements, and other income + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1841 - Anticipated nonexpenditure transfers

of spending authority from offsetting 

collections (net) (+ or -) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1842 - Anticipated capital transfers and

redemption of debt (spending authority from 

offsetting collections) (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1843 - Anticipated spending authority from

offsetting collections precluded from 

obligation (limitation on obligations) (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1844 - Anticipated spending authority from

offsetting collections permanently or 

temporarily reduced (-) + 

SF 133: Report on Budget Execution and 

Budgetary Resources

1902 - Adjustment for total budgetary 

resources subject to obligation limitation (-) + 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

USSGL ACCOUNT NUMBER Begin/End Auth Type Code Fed/NonFed

USSGL ACCOUNT

NUMBER Begin/End Auth Type Code Fed/NonFed

101000 E G 412400 E 

109000 E G 412700 E F

112000 E N 415700 E C 

112500 E N 415700 E P 

113000 E N 415730 E 

119090 E 415800 E 

119305 E 417200 E P F

119306 E 417200 E S F

119307 E 432000 E 

119309 E 435700 E 

119333 E 436000 E 

119400 E N 436001 E 

120500 E N 438200 E D 

120900 E N 438200 E P 

135090 E 438200 E S 

135990 E 438300 E P 

161000 E F 438300 E S 

161020 E F 438400 E D 

161100 E F 438400 E P 

161120 E F 438400 E S 

161800 E E 438500 E P 

162000 E E 438500 E S 

162000 E F 439400 E 

162100 E F 439401 E P 

163000 E F 439401 E S 

163100 E F 439402 E P 

163300 E F 439402 E S 

167000 E N 439412 E P 

167100 E N 439500 E B 

167200 E N 439500 E C 

167900 E N 439500 E D 

299100 E F 439500 E P 

299100 E G 439500 E R 

299110 E F 439500 E S 

403400 E 439504 E C 

403500 E 439504 E P 

404400 E 439504 E S 

404700 E B 439600 E 

404700 E P 439700 E C 

404700 E S 439700 E P 

404800 E 439700 E B 

405000 E 439701 E P 

406000 E N 439730 E 

407000 E E 439800 E S 

407000 E F 439900 E 

408000 E X 442000 E 

408100 E B 443000 E 

408100 E C 445000 E 

408100 E D 451000 E 

408100 E P 461000 E 

408100 E R 462000 E 

408100 E S 462090 E 

408200 E B 462091 E 

408200 E C 463500 E 

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

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

4

Fund Resources Equals Fund Equities

USSGL / USSGL

USSGL / USSGL

Equal (=)

10,11,12

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

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

408200 E D 465000 E 

408200 E P 470000 E 

408200 E R 472000 E 

408200 E S 480100 E 

408300 E B 480110 E 

408300 E C 483100 E F

408300 E D 487100 E 

408300 E P 488100 E 

408300 E R 490100 E 

408300 E S 493100 E F

411912 E P 497100 E 

412000 E 498100 E 

412050 E P 

412100 E P 

412100 E S 

412250 E X 

412300 E B 

412300 E P 

412300 E S 

412600 E B F 

412600 E P F 

413100 E 

413120 E 

413200 E S 

413300 E 

413400 E 

413415 E 

413500 E P 

413500 E S 

413600 E 

413700 E F 

413900 E 

414000 E P 

414000 E S 

414100 E 

414120 E 

414300 E 

414400 E 

414500 E 

414900 E 

414910 E 

415300 E F 

415400 E 

415500 E 

416000 E C 

416000 E D 

416000 E P 

416000 E S 

416500 E 

416512 E P 

416600 E P F 

416600 E S F 

416612 E P F 

416800 E F 

417100 E P F 

417100 E S F 

418000 E 

418300 E P 

418300 E R 

418300 E S 

419900 E F 

421000 E 

421500 E 

422100 E E 

422100 E F 

422300 E F 

422500 E 

422512 E S 

423000 E E 

423000 E F 

423200 E F 

423300 E E 

423300 E F 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

423400 E F 

423500 E F 

424000 E 

425100 E E 

425100 E F 

425512 E S 

428300 E 

428500 E 

428600 E 

428700 E 

431000 E 

438200 E B 

438200 E C 

438400 E B 

438400 E C 

438600 E P 

438600 E S 

438900 E P 

438900 E S 

439200 E B 

439200 E C 

439300 E B 

439300 E C 

439502 E S 

439801 E S 

449000 E 

459000 E 

469000 E 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

SMAF Attribute: Trans. Code Domain Value: Canceling

Fatal Period:

Proposed Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT NUMBER Begin/End Zero

480100 E $0

480110 E

483100 E 

487100 E 

488100 E 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts.

USSGL / Zero

Equal (=)

12

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

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet

1 - Fund Balance with Treasury 

(Note 3) (RC 40) + Reclassified Balance Sheet

21 - [Liability for Fund Balance with

Treasury [for General fund only]] (RC 40) +

Reclassified Balance Sheet

2.1 - Federal investments (Note 5)

(RC 01) + Reclassified Balance Sheet

22.1 - Accounts payable, capital transfers

(RC 12) +

Reclassified Balance Sheet

2.2 - Interest receivable - 

investments (Note 5) (RC 02) + Reclassified Balance Sheet 22.2 - Accounts payable (RC 22) +

Reclassified Balance Sheet

3.1 - Asset for agency s custodial

and non-entity liabilities - other 

than the General Fund of the U.S. 

Government (RC 10) + Reclassified Balance Sheet 22.3 - Transfers payable (RC 27) +

Reclassified Balance Sheet

3.2 - Accounts receivable, capital

transfers (RC 12) + Reclassified Balance Sheet 23.1 - Federal debt (RC 01) +

Reclassified Balance Sheet

3.3 - Benefit program contributions

receivable (RC 21) + Reclassified Balance Sheet 23.2 - Interest payable - debt (RC 02) +

Reclassified Balance Sheet

3.4 - Accounts receivable, net (RC

22) + Reclassified Balance Sheet

24.1 - Interest payable - loans and other

funds (RC 04) +

Reclassified Balance Sheet 3.5 - Transfers receivable (RC 27) + Reclassified Balance Sheet 24.2 - Loans payable (RC 17) +

Reclassified Balance Sheet

4.1 - Interest receivable - loans

and other funds (RC 04) + Reclassified Balance Sheet

25 - Advances from others and deferred

revenue (RC 23) +

Reclassified Balance Sheet 4.2 - Loans receivable (RC 17) + Reclassified Balance Sheet

26.1 - Other liabilities (without

reciprocals) (Note 15) (RC 29) +

Reclassified Balance Sheet

5 - Advances and prepayments

(RC 23) + Reclassified Balance Sheet 26.2 - Other liabilities (Note 17) (RC 30) +

Reclassified Balance Sheet 6.1 - Other assets (RC 30) + Reclassified Balance Sheet

26.3 - Liability to the General Fund of the 

U.S. Government for custodial and other 

non-entity assets (Note 17) (RC 46) +

Reclassified Balance Sheet

6.2 - Asset for agency's custodial 

and non-entity liabilities (RC 46) + Reclassified Balance Sheet

26.4 - Liability to agency other than the

General Fund of the U.S. Government for 

custodial and other non-entity assets (RC 

10) +

Reclassified Balance Sheet

6.3 - Other Assets - Reimbursable

Activities (RC 22) + Reclassified Balance Sheet

26.5 - Other current liabilities - Benefit

contributions payable (Note 15) (RC 21) +

Reclassified Balance Sheet

8 - Cash and other monetary 

assets* (Note 4) + Reclassified Balance Sheet

26.6 - Other liabilities - Reimbursable

activities (RC 22) +

Reclassified Balance Sheet

9 - Accounts receivable, net

(Notes 6 and 7) + Reclassified Balance Sheet 28 - Accounts payable +

Reclassified Balance Sheet

10 - Loans receivable, net (Note

8) + Reclassified Balance Sheet

29 - Federal debt and interest payable

(Note 14) +

Reclassified Balance Sheet

11 - Inventory and related

property, net (Note 9) + Reclassified Balance Sheet

30 - Federal employee and veteran

benefits payable* (Note 15) +

Reclassified Balance Sheet

12 - General property, plant, and

equipment, net (Note 10) + Reclassified Balance Sheet

31 - Environmental and disposal liabilities

(Note 16) +

Reclassified Balance Sheet 13 - Advances and prepayments + Reclassified Balance Sheet 32 - Benefits due and payable +

Reclassified Balance Sheet 14 - Investments,net (Note 5) + Reclassified Balance Sheet 33 - Loan guarantee liabilities (Note 8) +

Reclassified Balance Sheet

15 - Investment in special purpose

vehicles + Reclassified Balance Sheet

34 - Liabilities to Government-sponsored

enterprises +

Reclassified Balance Sheet

16 - Investments in governmentsponsored enterprises + Reclassified Balance Sheet35 - Insurance and guarantee program

liabilities +

Reclassified Balance Sheet 17 - Other assets (Note 12) + Reclassified Balance Sheet

36 - Advances from others and deferred

revenue +

 Reclassified Balance Sheet

37 - Other liabilities (Notes 18, 19, and

20) +

 Reclassified Balance Sheet

41.1 - Unexpended appropriations - 

Funds from Dedicated Collections (Note 

21) +

Statement Line / Statement Line

Statement Line / Statement Line

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

44

Reclassified Balance Sheet Check

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

 Reclassified Balance Sheet

41.2 - Unexpended appropriations - 

Funds from other than Dedicated 

Collections +

 Reclassified Balance Sheet

42.1 - Cumulative results of operations - 

Funds from Dedicated Collections (Note 

21) +

 Reclassified Balance Sheet

42.2 - Cumulative results of operations - 

Funds from other than Dedicated 

Collections +

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

Part 2

Supplement

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

Statement Line Number Operand BETC

USSGL account

411400 - Appropriated Receipts Derived from 

Available Trust or Special Fund Receipts + COLAVRAJ

USSGL account

413810 - : Appropriation to Liquidate Contract

Authority - FMSTF + COLAVRCT

 REFTAXC

 REFTAXD

 REFTXCAJ

 REFTXDAJ

 WJVFFAR

 WJVTTAR

Fiscal Year 2024 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

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).

Statement Line / SMAF

Statement Line / SMAF

Equal (=)

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

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 12 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical

Period:

Statement Line Number Operand Zero 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1000 - Unobligated balance 

brought forward, Oct 1 + $0 

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

1011 - Unobligated balance

transferred from other 

accounts + 

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1012 - Unobligated balance

transfers between expired 

and unexpired accounts (+ or 

-) + 

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

1020 - Adjustment to

unobligated balance brought 

forward, Oct 1 (+ or -) + 

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

1022 - Capital transfer of

unobligated balances to 

general fund (-) + 

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

1024 - Unobligated balance

of borrowing authority 

withdrawn (-) + 

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

1026 - Adjustment for

change in allocation of trust 

fund limitation or foreign 

exchange valuation + 

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

1028 - Adjustment in

unobligated balances for 

change in investments of 

zero coupon bonds 

(revolving funds) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1029 - Other balances 

withdrawn to Treasury (-) + 

Statement Line / Zero

Statement Line / Zero

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

74

SF133 Line 1070 Balance Check

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

SF 133: Report on

Budget Execution and 

Budgetary Resources

1030 - Other balances

withdrawn to special or trust 

funds (-) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1031 - Other balances not 

available (-) + 

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1032 - Refunds and

recoveries temporarily 

precluded from obligation 

(special and trust funds) (-) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1033 - Recoveries of prior 

year paid obligations + 

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1035 - Unobligated balance

precluded from obligation 

(limitation on obligations) 

(special or trust) (-) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1036 - Adjustment for debt 

forgiveness + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1037 - Unobligated balance 

of appropriation withdrawn (-) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1038 - Sequester (previously 

unavailable) for withdrawal + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1040 - Adjustment to prior

year indefinite appropriations 

in subsequent fiscal year + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1041 - Other balances 

previously not available + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1042 - Adjustment for

change in allocation (general 

fund portion) (-) + 

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1043 - Adjustment for

change in allocation 

(offsetting collection/collected 

portion) + 

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1044 - Adjustment for

change in allocation 

(offsetting 

collection/receivable portion) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1045 - Adjustment for

change in allocation (trust 

fund portion) + 

SF 133: Report on

Budget Execution and 

Budgetary Resources

1046 - Adjustment for

change in net principal (+ or -

) +

SF 133: Report on 

Budget Execution and 

Budgetary Resources

1047 - Withdrawal for 

existing unpaid obligation (-) + 

Bulletin No. 2023-04 DRAFT VII EDR - 1 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End Zero

480100 E $0

480110 E 

483100 E 

487100 E 

488100 E 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

161

Normal balance post closing check for undelivered orders - obligations, unpaid

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

USSGL / Zero

Less Than Or Equal (<=)

09,10,11,12

01,02,03,04,05,06,07,08

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 15 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End Zero

490100 E $0

493100 E 

497100 E 

498100 E 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

162

Normal balance post closing check for delivered orders - obligations, unpaid

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

USSGL / Zero

Less Than Or Equal (<=)

09,10,11,12

01,02,03,04,05,06,07,08

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 16 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End DEFC Zero

403400 E AAB $0

403500 E AAB 

404400 E AAB 

404700 E AAB 

404800 E AAB 

405000 E AAB 

406000 E AAB 

407000 E AAB 

408000 E AAB 

408100 E AAB 

408200 E AAB 

408300 E AAB 

411100 E AAB 

411200 E AAB 

411300 E AAB 

411400 E AAB 

411500 E AAB 

411600 E AAB 

411601 E AAB 

411700 E AAB 

411800 E AAB 

411900 E AAB 

411910 E AAB 

411912 E AAB 

411920 E AAB 

411990 E AAB 

411991 E AAB 

411992 E AAB 

411993 E AAB 

411994 E AAB 

412000 E AAB 

412050 E AAB 

412100 E AAB 

412200 E AAB 

412250 E AAB 

412300 E AAB 

412400 E AAB 

412500 E AAB 

412600 E AAB 

412700 E AAB 

412800 E AAB 

412900 E AAB 

413000 E AAB 

413100 E AAB 

413120 E AAB 

413200 E AAB 

413300 E AAB 

413400 E AAB 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

193

Left Side Attribute Combination

USSGL / Zero

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.

USSGL / Zero

Equal (=)

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

Bulletin No. 2023-04 DRAFT VII EDR - 17 IRC Handout 2/15/23
DRAFT

413415 E AAB 

413500 E AAB 

413600 E AAB 

413700 E AAB 

413800 E AAB 

413810 E AAB 

413900 E AAB 

414000 E AAB 

414100 E AAB 

414120 E AAB 

414200 E AAB 

414201 E AAB 

414202 E AAB 

414203 E AAB 

414300 E AAB 

414400 E AAB 

414500 E AAB 

414600 E AAB 

414700 E AAB 

414800 E AAB 

414900 E AAB 

414910 E AAB 

415000 E AAB 

415100 E AAB 

415200 E AAB 

415300 E AAB 

415400 E AAB 

415500 E AAB 

415700 E AAB 

415730 E AAB 

415800 E AAB 

415900 E AAB 

415901 E AAB 

416000 E AAB 

416500 E AAB 

416512 E AAB 

416600 E AAB 

416612 E AAB 

416700 E AAB 

416712 E AAB 

416800 E AAB 

417000 E AAB 

417100 E AAB 

417200 E AAB 

417300 E AAB 

417400 E AAB 

417500 E AAB 

417590 E AAB 

417600 E AAB 

417690 E AAB 

418000 E AAB 

418300 E AAB 

419000 E AAB 

419100 E AAB 

419200 E AAB 

419300 E AAB 

419500 E AAB 

419600 E AAB 

419700 E AAB 

419900 E AAB 

420100 E AAB 

420190 E AAB 

421000 E AAB 

421100 E AAB 

421200 E AAB 

421500 E AAB 

421512 E AAB 

422100 E AAB 

Bulletin No. 2023-04 DRAFT VII EDR - 18 IRC Handout 2/15/23
DRAFT

422200 E AAB 

422300 E AAB 

422500 E AAB 

422512 E AAB 

423000 E AAB 

423100 E AAB 

423200 E AAB 

423300 E AAB 

423400 E AAB 

423500 E AAB 

424000 E AAB 

425100 E AAB 

425200 E AAB 

425300 E AAB 

425400 E AAB 

425500 E AAB 

425512 E AAB 

426000 E AAB 

426100 E AAB 

426200 E AAB 

426300 E AAB 

426400 E AAB 

426500 E AAB 

426600 E AAB 

426700 E AAB 

426800 E AAB 

426900 E AAB 

427000 E AAB 

427100 E AAB 

427300 E AAB 

427500 E AAB 

427600 E AAB 

427700 E AAB 

428300 E AAB 

428500 E AAB 

428600 E AAB 

428700 E AAB 

429000 E AAB 

429500 E AAB 

429590 E AAB 

431000 E AAB 

432000 E AAB 

435000 E AAB 

435100 E AAB 

435190 E AAB 

435400 E AAB 

435500 E AAB 

435600 E AAB 

435700 E AAB 

436000 E AAB 

436001 E AAB 

437000 E AAB 

438200 E AAB 

438300 E AAB 

438400 E AAB 

438500 E AAB 

438600 E AAB 

438700 E AAB 

438800 E AAB 

438900 E AAB 

439000 E AAB 

439100 E AAB 

439190 E AAB 

439200 E AAB 

439300 E AAB 

439400 E AAB 

439401 E AAB 

439402 E AAB 

Bulletin No. 2023-04 DRAFT VII EDR - 19 IRC Handout 2/15/23
DRAFT

439412 E AAB 

439432 E AAB 

439500 E AAB 

439502 E AAB 

439504 E AAB 

439600 E AAB 

439700 E AAB 

439701 E AAB 

439702 E AAB 

439703 E AAB 

439730 E AAB 

439800 E AAB 

439801 E AAB 

439900 E AAB 

442000 E AAB 

443000 E AAB 

445000 E AAB 

449000 E AAB 

451000 E AAB 

459000 E AAB 

461000 E AAB 

462000 E AAB 

462090 E AAB 

462091 E AAB 

463500 E AAB 

465000 E AAB 

469000 E AAB 

470000 E AAB 

472000 E AAB 

480100 E AAB 

480200 E AAB 

483100 E AAB 

483200 E AAB 

487100 E AAB 

487200 E AAB 

488100 E AAB 

488200 E AAB 

490100 E AAB 

490200 E AAB 

490800 E AAB 

493100 E AAB 

497100 E AAB 

497200 E AAB 

498100 E AAB 

498200 E AAB 

Bulletin No. 2023-04 DRAFT VII EDR - 20 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End DEFC Zero

403400 E AAC $0

403500 E AAC 

404400 E AAC 

404700 E AAC 

404800 E AAC 

405000 E AAC 

406000 E AAC 

407000 E AAC 

408000 E AAC 

408100 E AAC 

408200 E AAC 

408300 E AAC 

411100 E AAC 

411200 E AAC 

411300 E AAC 

411400 E AAC 

411500 E AAC 

411600 E AAC 

411601 E AAC 

411700 E AAC 

411800 E AAC 

411900 E AAC 

411910 E AAC 

411912 E AAC 

411920 E AAC 

411990 E AAC 

411991 E AAC 

411992 E AAC 

411993 E AAC 

411994 E AAC 

412000 E AAC 

412050 E AAC 

412100 E AAC 

412200 E AAC 

412250 E AAC 

412300 E AAC 

412400 E AAC 

412500 E AAC 

412600 E AAC 

412700 E AAC 

412800 E AAC 

412900 E AAC 

413000 E AAC 

413100 E AAC 

413120 E AAC 

413200 E AAC 

413300 E AAC 

413400 E AAC 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

194

Left Side Attribute Combination

USSGL / Zero

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.

USSGL / Zero

Equal (=)

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

Bulletin No. 2023-04 DRAFT VII EDR - 21 IRC Handout 2/15/23
DRAFT

413415 E AAC 

413500 E AAC 

413600 E AAC 

413700 E AAC 

413800 E AAC 

413810 E AAC 

413900 E AAC 

414000 E AAC 

414100 E AAC 

414120 E AAC 

414200 E AAC 

414201 E AAC 

414202 E AAC 

414203 E AAC 

414300 E AAC 

414400 E AAC 

414500 E AAC 

414600 E AAC 

414700 E AAC 

414800 E AAC 

414900 E AAC 

414910 E AAC 

415000 E AAC 

415100 E AAC 

415200 E AAC 

415300 E AAC 

415400 E AAC 

415500 E AAC 

415700 E AAC 

415730 E AAC 

415800 E AAC 

415900 E AAC 

415901 E AAC 

416000 E AAC 

416500 E AAC 

416512 E AAC 

416600 E AAC 

416612 E AAC 

416700 E AAC 

416712 E AAC 

416800 E AAC 

417000 E AAC 

417100 E AAC 

417200 E AAC 

417300 E AAC 

417400 E AAC 

417500 E AAC 

417590 E AAC 

417600 E AAC 

417690 E AAC 

418000 E AAC 

418300 E AAC 

419000 E AAC 

419100 E AAC 

419200 E AAC 

419300 E AAC 

419500 E AAC 

419600 E AAC 

419700 E AAC 

419900 E AAC 

420100 E AAC 

420190 E AAC 

421000 E AAC 

421100 E AAC 

421200 E AAC 

421500 E AAC 

421512 E AAC 

422100 E AAC 

Bulletin No. 2023-04 DRAFT VII EDR - 22 IRC Handout 2/15/23
DRAFT

422200 E AAC 

422300 E AAC 

422500 E AAC 

422512 E AAC 

423000 E AAC 

423100 E AAC 

423200 E AAC 

423300 E AAC 

423400 E AAC 

423500 E AAC 

424000 E AAC 

425100 E AAC 

425200 E AAC 

425300 E AAC 

425400 E AAC 

425500 E AAC 

425512 E AAC 

426000 E AAC 

426100 E AAC 

426200 E AAC 

426300 E AAC 

426400 E AAC 

426500 E AAC 

426600 E AAC 

426700 E AAC 

426800 E AAC 

426900 E AAC 

427000 E AAC 

427100 E AAC 

427300 E AAC 

427500 E AAC 

427600 E AAC 

427700 E AAC 

428300 E AAC 

428500 E AAC 

428600 E AAC 

428700 E AAC 

429000 E AAC 

429500 E AAC 

429590 E AAC 

431000 E AAC 

432000 E AAC 

435000 E AAC 

435100 E AAC 

435190 E AAC 

435400 E AAC 

435500 E AAC 

435600 E AAC 

435700 E AAC 

436000 E AAC 

436001 E AAC 

437000 E AAC 

438200 E AAC 

438300 E AAC 

438400 E AAC 

438500 E AAC 

438600 E AAC 

438700 E AAC 

438800 E AAC 

438900 E AAC 

439000 E AAC 

439100 E AAC 

439190 E AAC 

439200 E AAC 

439300 E AAC 

439400 E AAC 

439401 E AAC 

439402 E AAC 

Bulletin No. 2023-04 DRAFT VII EDR - 23 IRC Handout 2/15/23
DRAFT

439412 E AAC 

439432 E AAC 

439500 E AAC 

439502 E AAC 

439504 E AAC 

439600 E AAC 

439700 E AAC 

439701 E AAC 

439702 E AAC 

439703 E AAC 

439730 E AAC 

439800 E AAC 

439801 E AAC 

439900 E AAC 

442000 E AAC 

443000 E AAC 

445000 E AAC 

449000 E AAC 

451000 E AAC 

459000 E AAC 

461000 E AAC 

462000 E AAC 

462090 E AAC 

462091 E AAC 

463500 E AAC 

465000 E AAC 

469000 E AAC 

470000 E AAC 

472000 E AAC 

480100 E AAC 

480200 E AAC 

483100 E AAC 

483200 E AAC 

487100 E AAC 

487200 E AAC 

488100 E AAC 

488200 E AAC 

490100 E AAC 

490200 E AAC 

490800 E AAC 

493100 E AAC 

497100 E AAC 

497200 E AAC 

498100 E AAC 

498200 E AAC 

Bulletin No. 2023-04 DRAFT VII EDR - 24 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End Zero

480100 E $0

480110 E 

483100 E 

487100 E 

488100 E 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

195

Normal balance post closing check for undelivered orders - obligations, unpaid

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

USSGL / Zero

Less Than Or Equal (<=)

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

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 25 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed 

Analytical Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End Zero

490100 E $0

493100 E 

497100 E 

498100 E 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

196

Normal balance post closing check for delivered orders - obligations, unpaid

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

USSGL / Zero

Less Than Or Equal (<=)

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

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 26 IRC Handout 2/15/23
DRAFT

Number:

Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical

Period:

Right Side Attribute Combination

USSGL ACCOUNT

NUMBER Begin/End DEFC Zero

403400 E AAD $0

403500 E AAD 

404400 E AAD 

404700 E AAD 

404800 E AAD 

405000 E AAD 

406000 E AAD 

407000 E AAD 

408000 E AAD 

408100 E AAD 

408200 E AAD 

408300 E AAD 

411100 E AAD 

411200 E AAD 

411300 E AAD 

411400 E AAD 

411500 E AAD 

411600 E AAD 

411601 E AAD 

411700 E AAD 

411800 E AAD 

411900 E AAD 

411910 E AAD 

411912 E AAD 

411920 E AAD 

411990 E AAD 

411991 E AAD 

411992 E AAD 

411993 E AAD 

411994 E AAD 

412000 E AAD 

412050 E AAD 

412100 E AAD 

412200 E AAD 

412250 E AAD 

412300 E AAD 

412400 E AAD 

412500 E AAD 

412600 E AAD 

412700 E AAD 

412800 E AAD 

412900 E AAD 

413000 E AAD 

413100 E AAD 

413120 E AAD 

413200 E AAD 

413300 E AAD 

413400 E AAD 

413415 E AAD 

413500 E AAD 

413600 E AAD 

413700 E AAD 

413800 E AAD 

413810 E AAD 

413900 E AAD 

Part 2 Fiscal Year 2024 Reporting

Supplement Section VII

USSGL / Zero

U.S. Standard General Ledger

Data Edits - Detail Report

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.

USSGL / Zero

Equal (=)

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

Left Side Attribute Combination

Bulletin No. 2023-04 DRAFT VII EDR - 27 IRC Handout 2/15/23
DRAFT

414000 E AAD 

414100 E AAD 

414120 E AAD 

414200 E AAD 

414201 E AAD 

414202 E AAD 

414203 E AAD 

414300 E AAD 

414400 E AAD 

414500 E AAD 

414600 E AAD 

414700 E AAD 

414800 E AAD 

414900 E AAD 

414910 E AAD 

415000 E AAD 

415100 E AAD 

415200 E AAD 

415300 E AAD 

415400 E AAD 

415500 E AAD 

415700 E AAD 

415730 E AAD 

415800 E AAD 

415900 E AAD 

415901 E AAD 

416000 E AAD 

416500 E AAD 

416512 E AAD 

416600 E AAD 

416612 E AAD 

416700 E AAD 

416712 E AAD 

416800 E AAD 

417000 E AAD 

417100 E AAD 

417200 E AAD 

417300 E AAD 

417400 E AAD 

417500 E AAD 

417590 E AAD 

417600 E AAD 

417690 E AAD 

418000 E AAD 

418300 E AAD 

419000 E AAD 

419100 E AAD 

419200 E AAD 

419300 E AAD 

419500 E AAD 

419600 E AAD 

419700 E AAD 

419900 E AAD 

420100 E AAD 

420190 E AAD 

421000 E AAD 

421100 E AAD 

421200 E AAD 

421500 E AAD 

421512 E AAD 

422100 E AAD 

422200 E AAD 

422300 E AAD 

422500 E AAD 

422512 E AAD 

423000 E AAD 

423100 E AAD 

423200 E AAD 

423300 E AAD 

423400 E AAD 

423500 E AAD 

424000 E AAD 

425100 E AAD 

425200 E AAD 

Bulletin No. 2023-04 DRAFT VII EDR - 28 IRC Handout 2/15/23
DRAFT

425300 E AAD 

425400 E AAD 

425500 E AAD 

425512 E AAD 

426000 E AAD 

426100 E AAD 

426200 E AAD 

426300 E AAD 

426400 E AAD 

426500 E AAD 

426600 E AAD 

426700 E AAD 

426800 E AAD 

426900 E AAD 

427000 E AAD 

427100 E AAD 

427300 E AAD 

427500 E AAD 

427600 E AAD 

427700 E AAD 

428300 E AAD 

428500 E AAD 

428600 E AAD 

428700 E AAD 

429000 E AAD 

429500 E AAD 

429590 E AAD 

431000 E AAD 

432000 E AAD 

435000 E AAD 

435100 E AAD 

435190 E AAD 

435400 E AAD 

435500 E AAD 

435600 E AAD 

435700 E AAD 

436000 E AAD 

436001 E AAD 

437000 E AAD 

438200 E AAD 

438300 E AAD 

438400 E AAD 

438500 E AAD 

438600 E AAD 

438700 E AAD 

438800 E AAD 

438900 E AAD 

439000 E AAD 

439100 E AAD 

439190 E AAD 

439200 E AAD 

439300 E AAD 

439400 E AAD 

439401 E AAD 

439402 E AAD 

439412 E AAD 

439432 E AAD 

439500 E AAD 

439502 E AAD 

439504 E AAD 

439600 E AAD 

439700 E AAD 

439701 E AAD 

439702 E AAD 

439703 E AAD 

439730 E AAD 

439800 E AAD 

439801 E AAD 

439900 E AAD 

442000 E AAD 

443000 E AAD 

445000 E AAD 

449000 E AAD 

451000 E AAD 

Bulletin No. 2023-04 DRAFT VII EDR - 29 IRC Handout 2/15/23
DRAFT

459000 E AAD 

461000 E AAD 

462000 E AAD 

462090 E AAD 

462091 E AAD 

463500 E AAD 

465000 E AAD 

469000 E AAD 

470000 E AAD 

472000 E AAD 

480100 E AAD 

480200 E AAD 

483100 E AAD 

483200 E AAD 

487100 E AAD 

487200 E AAD 

488100 E AAD 

488200 E AAD 

490100 E AAD 

490200 E AAD 

490800 E AAD 

493100 E AAD 

497100 E AAD 

497200 E AAD 

498100 E AAD 

498200 E AAD 

Bulletin No. 2023-04 DRAFT VII EDR - 30 IRC Handout 2/15/23