Part 1

1

USSGL 

Account 

Number Begin/End SMAF

101000 E FBWT

153200 E

Left Side Attribute Combination Right Side Attribute Combination

Fund Balance With Treasury 

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting 

and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 1 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule 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 nonrevolving 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 

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2402 - Withheld pending 

rescission

+

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

Bulletin No. 2017-16 VII EDR - 2 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

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

2413 - Expired unobligated 

balance: end of year

+

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) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Anticipated 

nonexpenditure transfers of 

unobligated balances (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Anticipated recoveries 

of prior year unpaid and paid 

obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Anticipated capital 

transfers and redemption of 

debt (unobligated balances) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Reappropriation +

Bulletin No. 2017-16 VII EDR - 3 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

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. 2017-16 VII EDR - 4 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

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

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 fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1204 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

Bulletin No. 2017-16 VII EDR - 5 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1250 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1251 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1252 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

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 (-)

+

Bulletin No. 2017-16 VII EDR - 6 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

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 +

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

1430 - Anticipated reductions 

to current fiscal year borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

Bulletin No. 2017-16 VII EDR - 7 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1530 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1531 - Anticipated adjustments 

to current year contract 

authority (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

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 (-)

+

Bulletin No. 2017-16 VII EDR - 8 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1728 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1740 - Anticipated collections, 

reimbursements, and other 

income

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1741 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1742 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

Bulletin No. 2017-16 VII EDR - 9 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1822 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

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) (-)

+

Bulletin No. 2017-16 VII EDR - 10 December 2017
Part 1

3

USSGL Account 

Number Begin/End Zero

412200 B 0

412600 B

412700 B

413600 B

413700 B

413900 B

414900 B

415300 B

416600 B

417100 B

417200 B

420100 B

420190 B

422100 B

422200 B

422500 B

425100 B

428300 B

428500 B

428600 B

428700 B

429500 B

429590 B

436000 B

438400 B

439400 B

439700 B

439800 B

445000 B

462000 B

462090 B

462091 B

463500 B

465000 B

480100 B

480200 B

490100 B

490800 B

Left Side Attribute Combination Right Side Attribute Combination

Beginning Budgetary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 11 December 2017
Part 1

4

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 415800 E

119090 E 417200 E F

119305 E 432000 E

119306 E 435700 E

119307 E 436000 E

119309 E 438200 E D

119333 E 438200 E P

119400 E N 438200 E S

120500 E N 438300 E P

120900 E N 438300 E S

135090 E 438400 E D

135990 E 438400 E P

161000 E F 438400 E S

161100 E F 439400 E

161800 E E 439500 E B

162000 E E 439500 E C

162000 E F 439500 E D

162100 E F 439500 E P

163000 E F 439500 E R

163100 E F 439500 E S

163300 E F 439600 E

167000 E N 439700 E B

167100 E N 439700 E C

167200 E N 439700 E P

167900 E N 439701 E

403200 E 439800 E S

403400 E 439900 E

404200 E 442000 E

404400 E 443000 E

404700 E B 445000 E

404700 E P 451000 E

404700 E S 461000 E

404800 E 462000 E

405000 E 462090 E

406000 E 462091 E

407000 E 463000 E

408100 E B 463500 E

408100 E C 465000 E

408100 E D 470000 E

408100 E P 472000 E

408100 E R 480100 E

Left Side Attribute Combination Right Side Attribute Combination

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.

SS: USSGL / USSGL

Equal (=)

11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 12 December 2017
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Left Side Attribute Combination Right Side Attribute Combination

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.

SS: USSGL / USSGL

Equal (=)

11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

408100 E S 483100 E F

408200 E B 487100 E

408200 E C 488100 E

408200 E D 490100 E

408200 E P 493100 E F

408200 E R 497100 E

408200 E S 498100 E

408300 E B

408300 E C

408300 E D

408300 E P

408300 E R

408300 E S

412000 E

412100 E P

412100 E S

412300 E B

412300 E P

412300 E S

412600 E B F

412600 E P F

413100 E

413200 E S

413300 E

413400 E

413500 E P

413500 E S

413600 E

413700 E F

413900 B

414000 E P

414000 E S

414100 E

414300 E

414400 E

414500 E

414900 B

415300 E F

415400 E

415500 E

416000 E C

416000 E D

416000 E P

416000 E S

416500 E

Bulletin No. 2017-16 VII EDR - 13 December 2017
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Left Side Attribute Combination Right Side Attribute Combination

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.

SS: USSGL / USSGL

Equal (=)

11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

416600 E F

416800 E F

417100 E 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

422500 E

423000 E E

423000 E F

423200 E F

423300 E E

423300 E F

423400 E F

424000 E

425100 E E

425100 E F

428300 E

428500 E

428600 E

428700 E

431000 E

438200 E B

438200 E C

438400 E B

438400 E C

439200 E B

439200 E C

439300 E B

439300 E C

459000 E

469000 E

Bulletin No. 2017-16 VII EDR - 14 December 2017
Part 1

5

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

112000 E N FHOT

112500 E N

113000 E N

113500 E N

120500 E N

120900 E N

Left Side Attribute Combination Right Side Attribute Combination

Funds Held Outside of Treasury Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) 

from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 15 December 2017
Part 1

6

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

119400 E N HOLDSDR

Left Side Attribute Combination Right Side Attribute Combination

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights 

(HOLDSDR) from the Central Accounting and reporting System (CARS)~.

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 16 December 2017
Part 1

7

USSGL 

Account 

Number Begin/End Business Line

119305 E RESPOS

119306 E

119307 E

119309 E

119333 E

Left Side Attribute Combination Right Side Attribute Combination

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the 

Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 17 December 2017
Part 1

8

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161100 E F UNRLDISC

161100 E N

162100 E F

Left Side Attribute Combination Right Side Attribute Combination

Unrealized Discount Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the 

Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 18 December 2017
Part 1

9

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

162000 E F INVAGNCYSEC

Left Side Attribute Combination Right Side Attribute Combination

Investment of Agency Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities 

(INVAGNCYSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 19 December 2017
Part 1

10

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E E INVFORSEC

162000 E E INVNONFEDSEC

167000 E N

167100 E N

167200 E N

167900 E N

Left Side Attribute Combination Right Side Attribute Combination

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 and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 20 December 2017
Part 1

11

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E N CGHNONFEDSEC

162000 E N

162100 E N

162200 E N

Left Side Attribute Combination Right Side Attribute Combination

Change in Non-Federal Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities 

(CGHNONFEDSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 21 December 2017
Part 1

12

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161000 E F INVUSTREASSEC

161000 E N

163000 E F

Left Side Attribute Combination Right Side Attribute Combination

Investment in US Treasury Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities 

(INVUSTREASSEC) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 22 December 2017
Part 1

13

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

163100 E F ANAMTDISCPREM

163300 E F

Left Side Attribute Combination Right Side Attribute Combination

Unamortized Discount and Premium Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium 

(ANAMTDISCPREM) from the Central Accounting and Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 23 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 14

Rule 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

1021 - Recoveries of prior year 

unpaid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

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

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

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

4034 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3000 - Unpaid obligations, 

brought forward, Oct 1

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3001 - Adjustment to unpaid 

obligations, brought forward, 

Oct 1 (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3030 - Unpaid obligations 

transferred to other accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3031 - Unpaid obligations 

transferred from other accounts

+

LN: 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

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. 

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

Bulletin No. 2017-16 VII EDR - 24 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 14

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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

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. 

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3050 - Unpaid obligations, end 

of year

-

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3060 - Uncollected pymts, Fed 

sources, brought forward, Oct 

1 (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3061 - Adjustment to 

uncollected pymts, Fed 

sources, brought forward, Oct 

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3080 - Uncollected pymts, Fed 

sources transferred to other 

accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3081 - Uncollected pymts, Fed 

sources transferred from other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3090 - Uncollected pymts, Fed 

sources, end of year (-)

-

Bulletin No. 2017-16 VII EDR - 25 December 2017
Part 1

15

USSGL Account 

Number Begin/End Zero

408100 E 0

408200 E

408300 E

413700 E

415300 E

415400 E

416600 E

416800 E

417100 E

419900 E

422500 E

423200 E

423300 E

423400 E

425100 E

428300 E

428500 E

428600 E

428700 E

Left Side Attribute Combination Right Side Attribute Combination

Reimbursements Earned and Refunds Zero Balance Check

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

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 26 December 2017
Part 1

16

USSGL Account 

Number Begin/End Zero

422100 E 0

423000 E

Left Side Attribute Combination Right Side Attribute Combination

Unfilled Customer Orders Zero Balance Check

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

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 27 December 2017
Part 1

17

USSGL Account 

Number Begin/End Zero

480100 E 0

483100 E

487100 E

488100 E

Left Side Attribute Combination Right Side Attribute Combination

Undelivered Orders and Contracts Zero Balance Check

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

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 28 December 2017
Part 1

18

USSGL Account 

Number Begin/End Zero

412400 E 0

412700 E

417200 E

432000 E

490100 E

493100 E

497100 E

498100 E

Left Side Attribute Combination Right Side Attribute Combination

Accounts Payable and Other Liabilities Zero Balance Check

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

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 29 December 2017
Part 1

19

USSGL Account 

Number Begin/End Zero

415700 E 0

415800 E

438200 E

438300 E

439400 E

439600 E

439700 E

439800 E

439900 E

442000 E

443000 E

445000 E

451000 E

461000 E

462000 E

463000 E

465000 E

470000 E

472000 E

Left Side Attribute Combination Right Side Attribute Combination

Unobligated Balance Zero Balance Check

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

SZ: USSGL / Zero

Equal (=)

12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 30 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 20

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand SMAF

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ NET_OUTLAY

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting governmental 

collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting governmental 

collections (-)

+

LS: Statement Line / SMAF

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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).

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Outlay Reconciliation

Bulletin No. 2017-16 VII EDR - 31 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 21

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

CL: Closing Edits

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

calculated beginning balances.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Budgetary Closing Edit

Bulletin No. 2017-16 VII EDR - 32 December 2017
Part 1

22

USSGL Account 

Number Begin/End Zero

101000 B 0

110100 B

110300 B

110900 B

111000 B

112000 B

112500 B

113000 B

113500 B

114500 B

119000 B

119090 B

119305 B

119306 B

119307 B

119309 B

119333 B

119400 B

119500 B

120000 B

120500 B

120900 B

125000 B

131000 B

131900 B

132000 B

132100 B

132500 B

132900 B

133000 B

133500 B

134000 B

134100 B

134200 B

134300 B

134400 B

134500 B

134600 B

134700 B

134800 B

135000 B

135090 B

135100 B

135900 B

135990 B

136000 B

136100 B

136300 B

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 33 December 2017
Part 1

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

136500 B

136700 B

136800 B

137000 B

137100 B

137300 B

137500 B

137700 B

137800 B

138000 B

138100 B

138400 B

138500 B

138900 B

139900 B

141000 B

151100 B

151200 B

151300 B

151400 B

151900 B

152100 B

152200 B

152300 B

152400 B

152500 B

152600 B

152700 B

152900 B

153100 B

153200 B

154100 B

154200 B

154900 B

155100 B

155900 B

156100 B

156900 B

157100 B

157200 B

159100 B

159900 B

161000 B

161100 B

161200 B

161300 B

161800 B

162000 B

Bulletin No. 2017-16 VII EDR - 34 December 2017
Part 1

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

162100 B

162200 B

162300 B

163000 B

163100 B

163300 B

164200 B

164300 B

164400 B

164500 B

164600 B

164700 B

165000 B

165100 B

165200 B

165300 B

167000 B

167100 B

167200 B

167900 B

169000 B

171100 B

171200 B

171900 B

172000 B

173000 B

173900 B

174000 B

174900 B

175000 B

175900 B

181000 B

181900 B

182000 B

182900 B

183000 B

183200 B

183900 B

184000 B

184900 B

189000 B

189900 B

192100 B

192300 B

192500 B

198000 B

199000 B

199500 B

Bulletin No. 2017-16 VII EDR - 35 December 2017
Part 1

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

199900 B

201000 B

211000 B

211200 B

212000 B

213000 B

214000 B

214100 B

214200 B

215000 B

215500 B

216000 B

217000 B

218000 B

219000 B

219100 B

219200 B

219300 B

221000 B

221100 B

221300 B

221500 B

221600 B

221700 B

221800 B

222000 B

222500 B

229000 B

231000 B

232000 B

240000 B

241000 B

251000 B

251100 B

252000 B

253000 B

253100 B

253200 B

253300 B

253400 B

254000 B

259000 B

261000 B

262000 B

263000 B

265000 B

266000 B

267000 B

Bulletin No. 2017-16 VII EDR - 36 December 2017
Part 1

22

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

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

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

269000 B

291000 B

292000 B

292200 B

292300 B

294000 B

296000 B

297000 B

298000 B

298500 B

299000 B

299500 B

310000 B

320000 B

331000 B

340000 B

Bulletin No. 2017-16 VII EDR - 37 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

101000 E 0

109000 E

110100 E

110300 E

110900 E

111000 E

112000 E

112500 E

113000 E

113500 E

114500 E

119000 E

119090 E

119305 E

119306 E

119307 E

119309 E

119333 E

119400 E

119500 E

120000 E

120500 E

120900 E

125000 E

131000 E

131900 E

132000 E

132100 E

132500 E

132900 E

133000 E

133500 E

134000 E

134100 E

134200 E

134300 E

134400 E

134500 E

134600 E

134700 E

134800 E

135000 E

135090 E

135100 E

135900 E

135990 E

136000 E

136100 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 38 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

136300 E

136500 E

136700 E

136800 E

137000 E

137100 E

137300 E

137500 E

137700 E

137800 E

138000 E

138100 E

138400 E

138500 E

138900 E

139900 E

141000 E

151100 E

151200 E

151300 E

151400 E

151900 E

152100 E

152200 E

152300 E

152400 E

152500 E

152600 E

152700 E

152900 E

153100 E

153200 E

154100 E

154200 E

154900 E

155100 E

155900 E

156100 E

156900 E

157100 E

157200 E

159100 E

159900 E

161000 E

161100 E

161200 E

161300 E

161800 E

Bulletin No. 2017-16 VII EDR - 39 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

162000 E

162100 E

162200 E

162300 E

163000 E

163100 E

163300 E

164200 E

164300 E

164400 E

164500 E

164600 E

164700 E

165000 E

165100 E

165200 E

165300 E

167000 E

167100 E

167200 E

167900 E

169000 E

171100 E

171200 E

171900 E

172000 E

173000 E

173900 E

174000 E

174900 E

175000 E

175900 E

181000 E

181900 E

182000 E

182900 E

183000 E

183200 E

183900 E

184000 E

184900 E

189000 E

189900 E

192100 E

192300 E

192500 E

198000 E

199000 E

Bulletin No. 2017-16 VII EDR - 40 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

199500 E

199900 E

201000 E

209010 E

211000 E

211200 E

212000 E

213000 E

214000 E

214100 E

214200 E

215000 E

215500 E

216000 E

217000 E

218000 E

219000 E

219100 E

219200 E

219300 E

221000 E

221100 E

221300 E

221500 E

221600 E

221700 E

221800 E

222000 E

222500 E

229000 E

231000 E

232000 E

240000 E

241000 E

251000 E

251100 E

252000 E

253000 E

253100 E

253200 E

253300 E

253400 E

254000 E

259000 E

261000 E

262000 E

263000 E

265000 E

Bulletin No. 2017-16 VII EDR - 41 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

266000 E

267000 E

269000 E

291000 E

292000 E

292200 E

292300 E

294000 E

296000 E

297000 E

298000 E

298500 E

299000 E

299500 E

310000 E

310100 E

310200 E

310300 E

310500 E

310600 E

310700 E

310800 E

310900 E

320000 E

320100 E

320600 E

320700 E

331000 E

340000 E

341000 E

342000 E

510000 E

510900 E

520000 E

520900 E

531000 E

531100 E

531200 E

531300 E

531400 E

531500 E

531700 E

531800 E

531900 E

532000 E

532400 E

532500 E

532900 E

Bulletin No. 2017-16 VII EDR - 42 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

540000 E

540500 E

540600 E

540900 E

550000 E

550900 E

560000 E

560900 E

561000 E

561900 E

564000 E

564900 E

565000 E

565900 E

570000 E

570005 E

570500 E

570800 E

570900 E

571000 E

571200 E

572000 E

573000 E

574000 E

574500 E

575000 E

575500 E

575600 E

576000 E

576500 E

576600 E

577500 E

577600 E

577700 E

577800 E

578000 E

579000 E

579001 E

579010 E

579100 E

579200 E

579500 E

580000 E

580100 E

580200 E

580300 E

580400 E

580500 E

Bulletin No. 2017-16 VII EDR - 43 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

580600 E

582000 E

582100 E

582200 E

582300 E

582400 E

582500 E

582600 E

583000 E

583100 E

583200 E

583300 E

583400 E

583500 E

583600 E

589000 E

589100 E

589200 E

589300 E

589400 E

589500 E

589600 E

590000 E

590900 E

591900 E

591910 E

592100 E

592200 E

592300 E

599000 E

599100 E

599300 E

599400 E

599700 E

599800 E

610000 E

615000 E

619000 E

619900 E

631000 E

632000 E

633000 E

633800 E

634000 E

640000 E

650000 E

660000 E

661000 E

Bulletin No. 2017-16 VII EDR - 44 December 2017
Part 1

23

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

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

reported TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

671000 E

672000 E

673000 E

679000 E

679500 E

680000 E

685000 E

690000 E

711000 E

711100 E

711200 E

717100 E

717200 E

718000 E

718100 E

719000 E

719090 E

719100 E

721000 E

721100 E

721200 E

727100 E

727200 E

728000 E

728100 E

729000 E

729090 E

729100 E

729200 E

730000 E

740000 E

740100 E

740500 E

750000 E

760000 E

771000 E

Bulletin No. 2017-16 VII EDR - 45 December 2017
Part 1

24

USSGL Account 

Number Begin/End Zero

403200 E 0

403400 E

404200 E

404400 E

404700 E

404800 E

405000 E

406000 E

407000 E

408100 E

408200 E

408300 E

411100 E

411200 E

411300 E

411400 E

411500 E

411600 E

411700 E

411800 E

411900 E

411990 E

411991 E

411992 E

411993 E

411994 E

412000 E

412100 E

412200 E

412300 E

412400 E

412500 E

412600 E

412700 E

412800 E

412900 E

413000 E

413100 E

413200 E

413300 E

413400 E

413500 E

413600 E

413700 E

413800 E

413900 E

414000 E

414100 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

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

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 46 December 2017
Part 1

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

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

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

414200 E

414300 E

414400 E

414500 E

414600 E

414700 E

414800 E

414900 E

415000 E

415100 E

415200 E

415300 E

415400 E

415500 E

415700 E

415800 E

415900 E

416000 E

416500 E

416600 E

416700 E

416800 E

417000 E

417100 E

417200 E

417300 E

417500 E

417590 E

417600 E

417690 E

418000 E

418300 E

419000 E

419100 E

419200 E

419300 E

419500 E

419600 E

419700 E

419900 E

420100 E

420190 E

421000 E

421200 E

421500 E

422100 E

422200 E

422500 E

Bulletin No. 2017-16 VII EDR - 47 December 2017
Part 1

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

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

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

423000 E

423100 E

423200 E

423300 E

423400 E

424000 E

425100 E

425200 E

425300 E

425500 E

426000 E

426100 E

426200 E

426300 E

426400 E

426500 E

426600 E

426700 E

426800 E

427100 E

427300 E

427500 E

427600 E

427700 E

428300 E

428500 E

428600 E

428700 E

429000 E

429500 E

429590 E

431000 E

432000 E

435000 E

435100 E

435190 E

435500 E

435600 E

435700 E

436000 E

437000 E

438200 E

438300 E

438400 E

438700 E

438800 E

439000 E

439100 E

Bulletin No. 2017-16 VII EDR - 48 December 2017
Part 1

24

USSGL Account 

Number Begin/End Zero

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

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

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439200 E

439300 E

439400 E

439500 E

439600 E

439700 E

439701 E

439800 E

439900 E

442000 E

443000 E

445000 E

451000 E

459000 E

461000 E

462000 E

462090 E

462091 E

463000 E

463500 E

465000 E

469000 E

470000 E

472000 E

480100 E

480200 E

483100 E

483200 E

487100 E

487200 E

488100 E

488200 E

490100 E

490200 E

490800 E

493100 E

497100 E

497200 E

498100 E

498200 E

Bulletin No. 2017-16 VII EDR - 49 December 2017
Part 1

25

USSGL Account 

Number Begin/End Zero

880100 E 0

880200 E

880300 E

880400 E

Left Side Attribute Combination Right Side Attribute Combination

Ending Memo Account Balance 

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

TAS. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 50 December 2017
Part 1

26

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

420100 B 420100 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year.

SS: USSGL / USSGL

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 51 December 2017
Part 1

27

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

413900 B 413900 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 52 December 2017
Part 1

28

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

414900 B 414900 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 53 December 2017
Part 1

29

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

310000 B 310000 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 54 December 2017
Part 1

30

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

331000 B 331000 E

Left Side Attribute Combination Right Side Attribute Combination

Pre-closing Bal = Beg Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 55 December 2017
Part 1

31

USSGL Account 

Number Begin/End Zero

578000 E 0

673000 E

Left Side Attribute Combination Right Side Attribute Combination

Imputed Financing Source/Cost Edit 

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

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 56 December 2017
Part 1

32

USSGL Account 

Number Begin/End Zero

310700 E 0

570000 E

Left Side Attribute Combination Right Side Attribute Combination

Appropriations Used and Expended Appropriations Edit 

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

SZ: USSGL / Zero

Equal (=)

08, 09, 10, 11, 12

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 57 December 2017
Part 1

33

USSGL 

Account 

Number Begin/End BETC

574000 E APSPCEXP

SRRCTUR

Left Side Attribute Combination Right Side Attribute Combination

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.

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 58 December 2017
Part 1

34

USSGL 

Account 

Number Begin/End BETC

574500 E APSPCUR

SRRCTEXP

Left Side Attribute Combination Right Side Attribute Combination

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.

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 59 December 2017
Part 1

35

USSGL 

Account 

Number Begin/End BETC

310200 E AXFERC

575500 E BXFERC

NETC

Left Side Attribute Combination Right Side Attribute Combination

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 

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 60 December 2017
Part 1

36

USSGL 

Account 

Number Begin/End BETC

310300 E AXFERD

576500 E BXFERD

NETCAJ

Left Side Attribute Combination Right Side Attribute Combination

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 

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 61 December 2017
Part 1

37

USSGL 

Account 

Number Begin/End BETC

412800 E AXFERC

412900 E AXFERD

416700 E

417000 E

417300 E

417500 E

Left Side Attribute Combination Right Side Attribute Combination

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

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of 

USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500 

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 62 December 2017
Part 1

38

USSGL 

Account 

Number Begin/End BETC

417600 E BXFERC

419000 E BXFERD

419100 E

419200 E

419300 E

419600 E

419700 E

435600 E

483100 E

493100 E

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD" 

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of USSGL 

accounts 417600, 419000, 419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 63 December 2017
Part 1

39

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fund Type BETC

415100 E S EG CXFERC

415100 E S EC CXFERD

415100 E S EM

415100 E S EP

415100 E S ER

415100 E S ES

415100 E S ET

415100 E S TR

415200 E EG

415200 E EC

415200 E EM

415200 E EP

415200 E ER

415200 E ES

415200 E ET

415200 E TR

439200 E D ES

439200 E P ES

439200 E R ES

439200 E S ES

439200 E D ET

439200 E P ET

439200 E R ET

439200 E S ET

439300 E D ES

439300 E P ES

439300 E R ES

439300 E D ET

439300 E P ET

439300 E R ET

Left Side Attribute Combination Right Side Attribute Combination

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

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL 

accounts 415100, 415200, 439200 and 439300

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 64 December 2017
Part 1

40

USSGL 

Account 

Number Begin/End BETC

575600 E CXFERC

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers- In 

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

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 65 December 2017
Part 1

41

USSGL 

Account 

Number Begin/End BETC

576600 E CXFERD

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers Out

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

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 66 December 2017
Part 1

42

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

413400 E X 487100 E X

414400 E X 497100 E X

Left Side Attribute Combination Right Side Attribute Combination

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.

SS: USSGL / USSGL

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 67 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 9.1 - Net Position - funds from 

dedicated collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

1 - Net position, beginning of 

period

+

Reclassified Balance Sheet 9.2 - Net Position - funds other 

than those from dedicated 

collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.1 - Changes in accounting 

principles

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.2 - Corrections of errors - 

non-federal

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.3 - Corrections of errors - 

years preceding the prior year - 

non-federal

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.1 - Changes in accounting 

principles - federal (RC 29) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.2 - Corrections of errors - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.3 - Corrections of errors - 

years preceding the prior year - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.1 - Individual income tax and 

tax withholdings (for use by 

Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.2 - Corporation income taxes 

(for use by Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.3 - Excise taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.4 - Unemployment taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.5 - Customs duties +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.6 - Estate and gift taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.7 - Other taxes and receipts +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.8 - Miscellaneous earned 

revenues/2

+

LN: 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 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Bulletin No. 2017-16 VII EDR - 68 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.1 - Federal securities interest 

revenue including associated 

gains and losses (nonexchange) (RC 03) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.2 - Borrowings and other 

interest revenue (nonexchange) (RC 05) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.3 - Benefit program revenue 

(non-exchange) (RC 26) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.4 - Other taxes and receipts 

(RC 45) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.1 - Appropriations received 

as adjusted (rescissions and 

other adjustments) (RC 41) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.2 - Appropriations used (RC 

39)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.3 - Appropriations expended 

(RC 38) / 1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.4 - Appropriation of 

unavailable special or trust 

fund receipts transfers-in (RC 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.5 - Appropriation of 

unavailable special or trust 

fund receipts transfers-out (RC 

07) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.6 - Non-expenditure transfersin of unexpended 

appropriations and financing 

sources (RC 08) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.7 - Non-expenditure transfersout of unexpended 

appropriations and financing 

sources (RC 08) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.8 - Expenditure transfers-in 

of financing sources (RC 09) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.9 - Expenditure transfers-out 

of financing sources (RC 09) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.10 - Non-expenditure transferin of financing sources - 

capital transfers (RC 11)

+

Bulletin No. 2017-16 VII EDR - 69 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.11 - Non-expenditure 

transfers-out of financing 

sources - capital transfers (RC 

11)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.12 - Revenue and Other 

Financing Sources - 

Cancellations (RC 36)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.13 - Collections for others 

transferred to the General Fund 

of the U.S. Government (RC 

44)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.14 - Other budgetary 

financing sources (RC 29) /1, 8

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.15 - Warrants issued (RC 41) +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.16 - Appropriations 

outstanding - used (RC 39)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.17 - General Fund of the U.S. 

Government financed 

appropriations - expended (RC 

38) / 1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.18 - Trust fund warrants 

issued net of adjustments (RC 

45) 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.19 - Cancellations of 

Revenue and Other Financing 

Sources - General Fund (RC 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.1 - Transfers-in without 

reimbursement (RC 18) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.2 - Transfers-out without 

reimbursement (RC 18) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.3 - Imputed financing 

sources (RC 25) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.4 - Non-entity collections 

transferred to the General Fund 

of the U.S. Government (RC 

44)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.5 - Accrual for non-entity 

amounts to be collected and 

transferred to the General Fund 

of the U.S. Government (RC 

48)

+

Bulletin No. 2017-16 VII EDR - 70 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.6 - Other non-budgetary 

financing sources for debt 

accruals/amortization (RC 

37)/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.7 - Other non-budgetary 

financing sources (RC 29) /1, 9

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.8 - Other financing sources 

for the General Fund of the 

U.S. Government (RC 37)/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.9 - Transfer-in of agency's 

unavailable custodial and nonentity collections (RC 44) 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

8.10 - Accrual of agency's 

amounts to be collected (RC 

48) 

+

Reclassified Statement of 

Net Cost

2 - Non-federal gross cost +

Reclassified Statement of 

Net Cost

3 - Interest on debt held by the 

public

+

Reclassified Statement of 

Net Cost

4 - Gains/losses from changes 

in actuarial assumptions

+

Reclassified Statement of 

Net Cost

5 - General property plant and 

equipment (PP&E) partial 

impairment loss

+

Reclassified Statement of 

Net Cost

7.1 - Benefit program costs 

(RC 26) /2

+

Reclassified Statement of 

Net Cost

7.2 - Imputed costs (RC 25) /2 +

Reclassified Statement of 

Net Cost

7.3 - Buy/sell cost (RC24) /2 +

Reclassified Statement of 

Net Cost

7.4 - Purchase of assets (RC 

24) /2

+

Reclassified Statement of 

Net Cost

7.5 - Federal securities interest 

expense (RC 03) /2

+

Reclassified Statement of 

Net Cost

7.6 - Borrowing and other 

interest expense (RC05) /2

+

Reclassified Statement of 

Net Cost

7.7 - Borrowing losses (RC 06) 

/2

+

Reclassified Statement of 

Net Cost

7.8 - Other expenses (without 

reciprocals) (RC 29)

+

Reclassified Statement of 

Net Cost

11 - Non-federal earned 

revenue

+

Reclassified Statement of 

Net Cost

12.1 - Benefit program revenue 

(exchange) (RC 26) /2

+

Reclassified Statement of 

Net Cost

12.2 - Buy/sell revenue 

(exchange) (RC 24) /2

+

Bulletin No. 2017-16 VII EDR - 71 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

Reclassified Statement of 

Net Cost

12.3 - Purchase of assets offset 

(RC 24) / 2

+

Reclassified Statement of 

Net Cost

12.4 - Federal securities 

interest revenue including 

associated gains and losses 

(exchange) (RC 03) /2

+

Reclassified Statement of 

Net Cost

12.5 - Borrowing and other 

interest revenue (exchange) 

(RC 05) /2

+

Reclassified Statement of 

Net Cost

12.6 - Borrowing gains (RC 

06) /2

+

Reclassified Statement of 

Net Cost

12.7 - Other revenue (without 

reciprocal) (RC 29) /2

+

Bulletin No. 2017-16 VII EDR - 72 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 2.1 - Cash and other monetary 

assets

+ Reclassified Balance Sheet 6.1 - Accounts payable +

Reclassified Balance Sheet 2.2 - Accounts and taxes 

receivable, net

+ Reclassified Balance Sheet 6.2 - Federal debt securities 

held by the public and accrued 

interest

+

Reclassified Balance Sheet 2.3 - Loans receivable, net + Reclassified Balance Sheet 6.3 - Federal employee and 

veteran benefits payable

+

Reclassified Balance Sheet 2.4 - Inventories and related 

property, net

+ Reclassified Balance Sheet 6.4 - Environmental and 

disposal liabilities

+

Reclassified Balance Sheet 2.5 - Property, plant, and 

equipment, net

+ Reclassified Balance Sheet 6.5 - Benefits due and payable +

Reclassified Balance Sheet 2.6 - Debt and equity securities + Reclassified Balance Sheet 6.6 - Loan guarantee liabilities +

Reclassified Balance Sheet 2.7 - Investments in 

government-sponsored 

enterprises (for use by Treasury 

only)

+ Reclassified Balance Sheet 6.7 - Liabilities to governmentsponsored enterprises (for use 

by Treasury only)

+

Reclassified Balance Sheet 2.8 - Other assets + Reclassified Balance Sheet 6.8 - Insurance and guarantee 

program liabilities

+

Reclassified Balance Sheet 3.1 - Fund balance with 

Treasury (RC 40)/1

+ Reclassified Balance Sheet 6.9 - Other liabilities +

Reclassified Balance Sheet 3.2 - Federal investments (RC 

01)/1

+ Reclassified Balance Sheet 7.1 - Accounts payable (RC 

22)/1

+

Reclassified Balance Sheet 3.3 - Accounts receivable (RC 

22)/1

+ Reclassified Balance Sheet 7.2 - Accounts payable, capital 

transfers (RC 12)/1

+

Reclassified Balance Sheet 3.4 - Accounts receivable, 

capital transfers (RC 12)/1

+ Reclassified Balance Sheet 7.3 - Federal debt (RC 01)/1 +

Reclassified Balance Sheet 3.5 - Interest receivable - 

investments (RC 02)/1

+ Reclassified Balance Sheet 7.4 - Interest payable - debt 

(RC 02)/1

+

Reclassified Balance Sheet 3.6 - Interest receivable - loans 

and not otherwise classified 

(RC 04)/1

+ Reclassified Balance Sheet 7.5 - Interest payable - loans 

and not otherwise classified 

(RC 04)/1

+

Reclassified Balance Sheet 3.7 - Loans receivable (RC 

17)/1

+ Reclassified Balance Sheet 7.6 - Loans payable (RC 17)/1 +

Reclassified Balance Sheet 3.8 - Transfers receivable (RC 

27)/1

+ Reclassified Balance Sheet 7.7 - Transfers payable (RC 

27)/1

+

Reclassified Balance Sheet 3.9 - Benefit program 

contributions receivable (RC 

21)/1

+ Reclassified Balance Sheet 7.8 - Benefit program 

contributions payable (RC 

21)/1

+

Reclassified Balance Sheet 3.10 - Advances to others and 

prepayments (RC 23)/1

+ Reclassified Balance Sheet 7.9 - Advances from others and 

deferred credits (RC 23)/1

+

Reclassified Balance Sheet 3.11 - Other assets (without 

reciprocals) (Line inactive for 

FY 2017) (RC 29)/1 

+ Reclassified Balance Sheet 7.10 - Liability to the General 

Fund of the U.S. Government 

for custodial and other nonentity assets (RC 46)/1

+

Reclassified Balance Sheet 3.12 - Asset for agency's 

custodial and non-entity 

liabilities (RC 46)/1

+ Reclassified Balance Sheet 7.11 - Other liabilities (without 

reciprocals) (RC 29)/1

+

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Bulletin No. 2017-16 VII EDR - 73 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

LN: 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.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

Reclassified Balance Sheet 3.13 - Other assets (RC 30)/1 + Reclassified Balance Sheet 7.12 - Liability for fund 

balance with Treasury (RC 

40)/1

+

Reclassified Balance Sheet 7.13 - Other liabilities (RC 

30)/1

+

Reclassified Balance Sheet 9.1 - Net Position - funds from 

dedicated collections

+

Reclassified Balance Sheet 9.2 - Net Position - funds other 

than those from dedicated 

collections

+

Bulletin No. 2017-16 VII EDR - 74 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 45

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

CL: Closing Edits

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

calculated beginning balances. 

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Proprietary Closing Edit 

Bulletin No. 2017-16 VII EDR - 75 December 2017
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

411100 E B 0

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411700 E B

411800 E B

411900 E B

411990 E B

411991 E B

411992 E B

412200 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

413000 E B

413500 E B

413700 E B

413800 E B

414600 E B

414700 E B

414800 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

415500 E B

415900 E B

416600 E B

416700 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417500 E B

417590 E B

417600 E B

417690 E B

419000 E B

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 76 December 2017
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

419100 E B

419200 E B

419300 E B

419600 E B

419700 E B

419900 E B

421200 E B

422100 E B

422200 E B

422500 E B

423000 E B

423100 E B

423200 E B

423300 E B

423400 E B

425100 E B

425200 E B

425300 E B

425500 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

426800 E B

427100 E B

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

435000 E B

435100 E B

435190 E B

435500 E B

435600 E B

437000 E B

438700 E B

438800 E B

Bulletin No. 2017-16 VII EDR - 77 December 2017
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439000 E B

439100 E B

439200 E B

439300 E B

439400 E B

439600 E B

439700 E B

439800 E B

439900 E B

445000 E B

462000 E B

462090 E B

462091 E B

465000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B

Bulletin No. 2017-16 VII EDR - 78 December 2017
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

411100 E P 0

411200 E P

411300 E P

411400 E P

411500 E P

411600 E P

411700 E P

411800 E P

411900 E P

411990 E P

411991 E P

411992 E P

412100 E P

412200 E P

412300 E P

412400 E P

412500 E P

412600 E P

412700 E P

412800 E P

412900 E P

413000 E P

413100 E P

413200 E P

413300 E P

413400 E P

413500 E P

413600 E P

413700 E P

413800 E P

414000 E P

414100 E P

414300 E P

414400 E P

414600 E P

414700 E P

415000 E P

415100 E P

415200 E P

415300 E P

415400 E P

415500 E P

415700 E P

415800 E P

415900 E P

416600 E P

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 79 December 2017
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

416700 E P

416800 E P

417000 E P

417100 E P

417200 E P

417300 E P

417500 E P

417590 E P

417600 E P

417690 E P

419000 E P

419100 E P

419200 E P

419300 E P

419600 E P

419700 E P

419900 E P

421200 E P

422100 E P

422200 E P

422500 E P

423000 E P

423200 E P

423300 E P

423400 E P

425100 E P

425200 E P

425300 E P

425500 E P

426000 E P

426100 E P

426200 E P

426300 E P

426400 E P

426500 E P

426600 E P

426700 E P

426800 E P

427100 E P

427300 E P

427500 E P

427600 E P

427700 E P

428300 E P

428500 E P

428600 E P

Bulletin No. 2017-16 VII EDR - 80 December 2017
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

428700 E P

429000 E P

429500 E P

429590 E P

432000 E P

435000 E P

435100 E P

435190 E P

435500 E P

435600 E P

435700 E P

436000 E P

437000 E P

438200 E P

438300 E P

438400 E P

438700 E P

438800 E P

439000 E P

439100 E P

439200 E P

439300 E P

439400 E P

439600 E P

439700 E P

439800 E P

439900 E P

445000 E P

462000 E P

462090 E P

462091 E P

465000 E P

480100 E P

480200 E P

483100 E P

487100 E P

487200 E P

488100 E P

488200 E P

490100 E P

490200 E P

490800 E P

493100 E P

497100 E P

497200 E P

498100 E P

Bulletin No. 2017-16 VII EDR - 81 December 2017
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Left Side Attribute Combination Right Side Attribute Combination

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. 

SZ: USSGL / Zero

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

498200 E P

Bulletin No. 2017-16 VII EDR - 82 December 2017
Part 1

48

USSGL 

Account 

Number Begin/End BETC

439000 E RAPPRC

RAPPRD

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Reappropriations

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

that TAS.

SM: USSGL / SMAF

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 83 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 49

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411100 - Debt Liquidation 

Appropriations

+ AP

USSGL account 411200 - Liquidation of 

Deficiency - Appropriations 

+ APADV

USSGL account 411500 - Loan Subsidy 

Appropriation 

+ APBGT

USSGL account 411600 - Debt Forgiveness 

Appropriation

+ APCRREF

USSGL account 411700 - Loan Administrative 

Expense Appropriation 

+ APIND

USSGL account 411800 - Reestimated Loan 

Subsidy Appropriation

+ APLIMIND

USSGL account 411900 - Other Appropriations 

Realized

+ APOTH

USSGL account 411990 - Other Appropriations 

Realized - International 

Monetary Fund

+ APROP

USSGL account 411991 - Other Appropriations 

Realized - International 

Monetary Fund - Reserve 

Tranche

+

USSGL account 411992 - Other Appropriations 

Realized - International 

Monetary Fund - Letter of 

Credit

+

USSGL account 411993 - Other Appropriations 

Realized - International 

Monetary Fund - New 

Arrangements to Borrow

+

USSGL account 411994 - Other Appropriations 

Realized - International 

Monetary Fund - Exchange 

Rate Changes (NAB)

+

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

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

Left Side Attribute Combination Right Side Attribute Combination

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant 

activity should equal the sum of USSGL accounts 411100, 411200, 411500, 411700, 411800, and 411900.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit (4000 series)

Bulletin No. 2017-16 VII EDR - 84 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 50

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310100 - Unexpended 

Appropriations - 

Appropriations Received

+ AP

APADV

APBGT

APCRREF

APIND

APLIMIND

APOTH

APROP

JRCR

RAPPRC

RAPPRD

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

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

Left Side Attribute Combination Right Side Attribute Combination

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant 

activity should equal USSGL account 310100.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit

Bulletin No. 2017-16 VII EDR - 85 December 2017
Part 1

51

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

415700 E 439700 E

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415700 and 439700

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

SS: USSGL / USSGL

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 86 December 2017
Part 1

52

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

415800 E X 439800 E X

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415800 and 439800

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

SS: USSGL / USSGL

Less Than Or Equal (<=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 87 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 53

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected + 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

to zero.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Discretionary 

Bulletin No. 2017-16 VII EDR - 88 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 54

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected + 0

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

zero.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Mandatory 

Bulletin No. 2017-16 VII EDR - 89 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 55

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

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

Left Side Attribute Combination Right Side Attribute Combination

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

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Reimbursable and Direct Obligations 

Bulletin No. 2017-16 VII EDR - 90 December 2017
Part 1

56

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

134200 E F 020 0550 PAYABLES

134200 E F 020 0551

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest Payable

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

Interest Receivable USSGLs

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 91 December 2017
Part 1

57

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

161000 E F 020 0500 AMORT_ON_SEC

161000 E F 020 0505 DISC_ON_SEC

161100 E F 020 0550 PREM_ON_SEC

161200 E F 020 0550 SEC_ISSUED

161300 E F 020 0550

163000 E F 020 0500

163100 E F 020 0550

163300 E F 020 0550

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Liabilities (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

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 92 December 2017
Part 1

58

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

531100 E F 020 0550 EXPENSES

531100 E F 020 0551

711100 E F 020 0550

721100 E F 020 0550

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest 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)

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 93 December 2017
Part 1

59

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

214100 E F 011 1499 RECEIVABLES

214100 E F 012 1499

214100 E F 013 1499

214100 E F 014 1499

214100 E F 019 1499

214100 E F 020 1337

214100 E F 020 1338

214100 E F 020 1350

214100 E F 020 1351

214100 E F 020 1360

214100 E F 020 1363

214100 E F 020 1401

214100 E F 020 1408

214100 E F 020 1413

214100 E F 020 1417

214100 E F 020 1418

214100 E F 020 1433

214100 E F 020 1495

214100 E F 020 1497

214100 E F 020 1499

214100 E F 027 1499

214100 E F 036 1499

214100 E F 068 1499

214100 E F 069 1499

214100 E F 070 1499

214100 E F 071 1499

214100 E F 072 1499

214100 E F 073 1499

214100 E F 075 1499

214100 E F 083 1499

214100 E F 086 1499

214100 E F 089 1499

214100 E F 091 1499

214100 E F 097 1499

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Receivable

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

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 94 December 2017
Part 1

60

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

251000 E F 011 1499 ASSETS

251000 E F 012 1499

251000 E F 013 1499

251000 E F 014 1499

251000 E F 019 1499

251000 E F 020 1337

251000 E F 020 1338

251000 E F 020 1350

251000 E F 020 1351

251000 E F 020 1360

251000 E F 020 1363

251000 E F 020 1401

251000 E F 020 1408

251000 E F 020 1413

251000 E F 020 1417

251000 E F 020 1418

251000 E F 020 1433

251000 E F 020 1495

251000 E F 020 1497

251000 E F 020 1499

251000 E F 027 1499

251000 E F 036 1499

251000 E F 068 1499

251000 E F 069 1499

251000 E F 070 1499

251000 E F 071 1499

251000 E F 072 1499

251000 E F 073 1499

251000 E F 075 1499

251000 E F 083 1499

251000 E F 086 1499

251000 E F 089 1499

251000 E F 091 1499

251000 E F 097 1499

251100 E F 020 1338

251100 E F 020 1350

251100 E F 020 1351

251100 E F 020 1360

251100 E F 020 1401

251100 E F 020 1413

251100 E F 020 1417

251100 E F 020 1418

251100 E F 020 1433

251100 E F 020 1495

251100 E F 020 1497

Left Side Attribute Combination Right Side Attribute Combination

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

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 95 December 2017
Part 1

61

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

631000 E F 011 1499 REVENUE

631000 E F 012 1499

631000 E F 013 1499

631000 E F 014 1499

631000 E F 019 1499

631000 E F 020 1337

631000 E F 020 1338

631000 E F 020 1350

631000 E F 020 1351

631000 E F 020 1360

631000 E F 020 1363

631000 E F 020 1401

631000 E F 020 1408

631000 E F 020 1413

631000 E F 020 1417

631000 E F 020 1418

631000 E F 020 1433

631000 E F 020 1495

631000 E F 020 1497

631000 E F 020 1499

631000 E F 027 1499

631000 E F 036 1499

631000 E F 068 1499

631000 E F 069 1499

631000 E F 070 1499

631000 E F 071 1499

631000 E F 072 1499

631000 E F 073 1499

631000 E F 075 1499

631000 E F 083 1499

631000 E F 086 1499

631000 E F 089 1499

631000 E F 091 1499

631000 E F 097 1499

711200 E F 020 1338

711200 E F 020 1350

711200 E F 020 1351

711200 E F 020 1360

711200 E F 020 1401

711200 E F 020 1413

711200 E F 020 1417

711200 E F 020 1418

711200 E F 020 1433

711200 E F 020 1495

711200 E F 020 1497

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Revenue

The amount of Revenue that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest 

Expense USSGL

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 96 December 2017
Part 1

61

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Revenue

The amount of Revenue that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest 

Expense USSGL

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

721200 E F 020 1338

721200 E F 020 1350

721200 E F 020 1351

721200 E F 020 1360

721200 E F 020 1401

721200 E F 020 1413

721200 E F 020 1417

721200 E F 020 1418

721200 E F 020 1433

721200 E F 020 1495

721200 E F 020 1497

Bulletin No. 2017-16 VII EDR - 97 December 2017
Part 1

62

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

214100 E F 020 4521 INTEREST_REC

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Receivables

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

Payable

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 98 December 2017
Part 1

63

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

252000 E F 020 4521 ASSETS

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Asset

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

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 99 December 2017
Part 1

64

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

631000 E F 020 4521 GAINS

711200 E F 020 4521 INTEREST_REV

721200 E F 020 4521 LOSSES

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Revenue

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

Interest Expense US~SGLs

UF: USSGL / Fiduciary

Equal (=)

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

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Edit Rule Number:

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2017-16 VII EDR - 100 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 65

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 435000 - Cancelled Authority + SWYE

SWYERV

LS: Statement Line / SMAF

Equal (=)

12

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

Left Side Attribute Combination Right Side Attribute Combination

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

authority activity should equal USSGL account 435000

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Cancelled Authority Edit

Bulletin No. 2017-16 VII EDR - 101 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 66

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 439100 - The sum of indefinite 

Year-end Adjustments

+ APINDYEC

APINDYED

LS: Statement Line / SMAF

Equal (=)

12

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

Left Side Attribute Combination Right Side Attribute Combination

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

USSGL account 439100 for that TAS

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Adjustments to Indefinite Appropriations Edit

Bulletin No. 2017-16 VII EDR - 102 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 900

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411400 - Appropriated 

Receipts Derived from 

Available Trust or Special 

Fund Receipts 

+ COLAVRAJ

COLAVRCT

COLAVRRV

LS: Statement Line / SMAF

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

The total End balance for USSGL 411400 must equal the balance for BETCs related to collections to available receipts in 

CARS.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

Bulletin No. 2017-16 VII EDR - 103 December 2017
Part 1

SUPPLEMENT

Edit Rule Number: 910

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411300 - Appropriated 

Receipts Derived from 

Unavailable Trust or Special 

Fund Receipts

+ APSPCEXP

USSGL account 438700 - Temporary Reduction 

of Appropriaton from 

Unavailable Receipts, New 

Budget Authority

+ SRRCTEXP

USSGL account 438800 - Temporay Reduction 

of Appropriation from 

Unavailable Receipts, PriorYear Balance

+

LS: Statement Line / SMAF

Equal (=)

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

Left Side Attribute Combination Right Side Attribute Combination

The sum of the ending balances in USSGL accounts 411300, 438700, and 438800 must equal the balance of BETCs 

related to Unappropriated Special and Trust Funds in CARS.

Fiscal Year 2017 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

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

Bulletin No. 2017-16 VII EDR - 104 December 2017