u.s. government standard general ledger validations and edits · part 2 fiscal year 2015 reporting...

Part 2 Fiscal Year 2015 Reporting SUPPLEMENT Section VII

U.S. Government Standard General Ledger Validations and Edits

One of the goals the Bureau of the Fiscal Service (Fiscal Service) has envisioned for GTAS is to improve the consistency in agency trial balance reporting. This will be accomplished through validations and edits.

The validations ensure that the attributes reported in agencies’ GTAS trial balance submissions are valid for the USSGL account. The validations encompass both USSGL level attributes per the USSGL Attribute Table and Treasury Account Symbol (TAS) level attributes found in the Super Master Account (SMAF). Simple validations are those involving one attribute while special validations involve more than one attribute. All validations are fatal.

The edits compare the agency trial balances with USSGL rules and with data from authoritative sources such as the Central Accounting and Reporting System (CARS), Fiscal Service and the Federal Financing Bank. The edits may be either fatal or proposed. Fiscal Service will use the proposed edits only for analytical purposes. Fiscal Service disclaims any role or responsibility with the agency auditor relationship concerning the GTAS fatal and proposed analytical edits.

The following are the validation and edit reports included in this section:

GTAS Validation Summary Report GTAS Validation Detail Report GTAS Edits Summary Report GTAS Edits Detail Report GTAS Closing Edits Report

Bulletin No. 2015-03 VII - 1 December 2014

Part 2 Fiscal Year 2015 Reporting SUPPLEMENT Section VII

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Bulletin No. 2015-03 VII - 2 December 2014

Part 2

SUPPLEMENT

Fiscal Year 2015 Reporting

Section VII

Bulletin No. 2015-04 VII-3 February 2015

IDSimple orSpecial Name Type Description Error Message Rule

Has Exception

1 SIMPLEUSSGL ACCOUNT NUMBER Bulk File

A six-digit number used to identify a specific USSGL account.

The USSGL account is invalid. Check the USSGL TFM Supplement for a valid list of USSGL accounts. Pass N

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal.

The dollar amount field is invalid. The dollar amount can be up to 21 numerical characters with no decimal points. Last two places are assumed decimal. Format N

3 SIMPLE VALID TAS Bulk File Special

The Treasury Account Symbol provided on the bulk file must be valid.

The Treasury Account Symbol provided on the bulk file is invalid. Refer to the FAST Book II. Pass N

4 SIMPLETrading Partner Agency Identifier and Main Account Bulk File Special

The Trading Partner Agency Identifier and Trading Partner Main Account must be a valid TAS.

The Trading Partner Agency Identifier and Trading Partner Main Account is not a valid TAS. Refer to the FAST Book II. Pass N

5 SIMPLEProgram Report Category Code Bulk File Special

The Program Report Category Code (number) provided in the bulk file must be a valid number for the TAS.

The Program Report Category Code (number) provided in the bulk file must be a valid number for the TAS. Add the missing Program Report Category numbers to the Apportionment Category B/Program Report Category Module. Pass N

6 SIMPLEApportionment Category B Program Code Bulk File Special

The Apportionment Category B Program Code provided in the bulk file must be a valid number for the TAS.

The Apportionment Category B Program Code provided in the bulk file must be a valid number for the TAS. Add the missing Apportionment Cat. B Program Code to the Apportionment Cat. B/Program Report Category Module. The values must be between 6011-6159. Pass N

7 SIMPLE Debit Credit Indicator SGL SimpleEach USSGL account must have a Debit or Credit Indicator.

The Debit or Credit Indicator is required. Refer to the GTAS attribute table. Pass N

8 SIMPLE Begin End Indicator SGL SimpleBegin End Indicator is required for the applicable USSGL accounts.

Begin End Indicator is required. Refer to the GTAS attribute table. Pass N

9 SIMPLE Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is required for the applicable USSGL accounts.

Invalid use of the Federal Non-Federal Code. Refer to the GTAS attribute table. Pass N

10 SIMPLEExchange Nonexchange Code SGL Simple

Exchange Nonexchange Code is required for the applicable USSGL accounts.

Invalid use of Exchange Nonexchange Code. Refer to the GTAS attribute table. Pass N

U.S. Government Standard General Ledger

Data Validations - Summary

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Has Exception



11 SIMPLECustodial Noncustodial Indicator SGL Simple

Custodial Noncustodial Indicator is required for the applicable USSGL accounts.

Invalid use of the Custodial Noncustodial Indicator. Refer to the GTAS attribute table. Pass N

12 SIMPLE Authority Type Code SGL SimpleAuthority Type Code is required for applicable USSGL accounts.

Invalid use of the Authority Type Code. Refer to the GTAS attribute table. Pass Y

13 SIMPLEApportionment Category Code SGL Simple

Apportionment Category Code is required for applicable USSGL accounts.

Invalid use of the Apportionment Category Code. Refer to the GTAS attribute table. Pass N

14 SIMPLEYear of Budget Authority Indicator SGL Simple

Year of Budget Authority Indicator is required for the applicable USSGL accounts.

Invalid use of the Year of Budget Authority Indicator. Refer to the GTAS attribute table. Pass Y

15 SIMPLE Availability Time Indicator SGL SimpleAvailability Time Indicator is required for the applicable USSGL accounts.

Invalid use of the Availability Time Indicator. Refer to the GTAS attribute table. Pass Y

16 SIMPLE BEA Category Indicator SGL SimpleBEA Category Indicator is required for the applicable USSGL accounts.

Invalid use of the BEA Category Indicator. Refer to the GTAS attribute table. Pass N

17 SIMPLEPrior Year Adjustment Code SGL Simple

Prior Year Adjustment Code is required for the applicable USSGL accounts.

Invalid use of the Prior Year Adjustment Code. Refer to the GTAS attribute table. Pass Y

18 SIMPLEReimbursable Flag Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable USSGL accounts.

Invalid use of the Reimbursable Flag Indicator. Refer to the GTAS attribute table. Pass N

19 SIMPLE Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is required for applicable USSGL accounts.

Invalid use of the Budgetary Impact Indicator. Refer to the GTAS attribute table. Pass N

20 SIMPLE Program Indicator SGL SimpleProgram Indicator is required for applicable USSGL accounts.

Invalid use of the Program Indicator. Refer to the GTAS attribute table. Pass N

21 SIMPLE GTAS Fund Type SGL SimpleSpecific USSGL accounts are valid for each GTAS Fund Type.

Invalid USSGL Account/GTAS Fund Type combination. Refer to the GTAS attribute table. Pass Y

22 SIMPLE TAS Status SGL SimpleThe USSGL accounts must be valid for the TAS Status.

Invalid USSGL Account/TAS Status combination. Refer to the GTAS attribute table. Pass Y

23 SIMPLE Borrowing Source Code SGL SimpleBorrowing Source Code is required for applicable USSGL accounts.

Invalid use of the Borrowing Source Code. Refer to the GTAS attribute table. Pass Y

24 SIMPLE Reporting Type Code SGL SimpleThe USSGL Accounts must be valid for the Reporting Type Code.

Invalid USSGL Account/Reporting Type Code combination. Refer to the GTAS attribute table. Pass N

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Has Exception



25 SPECIAL439100 and Appropriation Flag Validation Compound

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed).

USSGL 439100 can not be reported for this TAS because the Appropriation Flag on the SMAF is not I (Indefinite) or M (Mixed). Fail N

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero.

The amount in an anticipated USSGL account must be zero for period 12. Fail N

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. Pass Y

28 SPECIALPYA and Beginning Balance Validation Compound

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting).

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting). Fail N

29 SPECIAL

Program Report Category Code and Apportionment Category Code Validation Compound

If the Apportionment Category Code is A or B, then the Program Report Category Code (number) is required. If the Apportionment Category Code is E, then Program Report Category Code (number) must be null.

If the Apportionment Category Code is A or B, then the Program Report Category Code (number) is required. If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. Fail Y

30 SPECIAL

Apportionment Category B and Apportionment Category B Program Code (Number) Validation Compound

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159 per the SF-132. Fail Y

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory).

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). Fail Y

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Has Exception



32 SPECIAL

Is First Year and Year of Budget Authority Indicator Validation Compound

If Is First Year is Y (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS.

If Is First Year is Y (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS. Fail Y

33 SPECIAL

Federal Non-Federal Code and Trading Partner Agency Identifier Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund), then Trading Partner Agency Identifier must be 099.

If Fed Non-Fed Code is F (Federal), then Trading Partner Agency Identifier is required. If Fed Non-Fed Code is G (General Fund), then Trading Partner Agency Identifier must be 099. Refer to the Agency Identifiers Report in the Run Reports Module. Fail Y

34 SPECIAL

Federal Non-Federal Code and Trading Partner Main Account Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015.

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015. Fail Y

35 SPECIAL

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation Compound

If Federal Non-Federal Code is G (General Fund), then Trading Partner Main Account must be 0000.

If Federal Non-Federal Code is G (General Fund), then Trading Partner Main Account must be 0000. Fail Y

36 SPECIAL

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation Compound TAS

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury.

TAS is not authorized to use USSGL 192100 Fail N

37 SPECIAL 109000 Balance Validation Compound

The Dollar Amount for USSGL account 109000 must be $0 in period 12.

The Dollar Amount for USSGL account 109000 must be $0 in period 12. Fail N

38 SPECIALUSSGL 435000 and TAS Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit).

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit). Fail N

39 SPECIAL PYA and Is First Year Compound

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting).

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting). Fail N

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Has Exception



40 SPECIALTAS Status Transitioning Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0.

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0. Fail N

41 SPECIAL

Prior Year Upward and Downward Adjustments and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year.

Prior year upward and downward adjustment USSGL account(s) can not be reported if the Is First Year is Y (Yes) on the SMAF. Fail N

42 SPECIALUSSGL 490800 TAS limitation Compound TAS

USSGL 490800 is restricted to three TAS: 88X0300, 20X0550 and 10X4518.

USSGL 490800 is restricted to three TAS: 88X0300, 20X0550 and 10X4518. Fail N

43 SPECIALUSSGL 412200 is limited to TAS 20X0550 Compound TAS

USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0550 Fail N

44 SPECIALUSSGLs limited to X Authority Duration Code Compound

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS).

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail Y

45 SPECIALTAS Restrictions for USSGL 432000 Compound TAS

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration.

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration. Fail N

46 SPECIALTAS Restrictions for Non-Federal Exceptions Compound TAS

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS Fail Y

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank).

If the Borrowing Authority from Treasury Indicator on the SMAF is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). Fail Y

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

If the Borrowing Authority from the Public Indicator on the SMAF is other than N (No Borrowing Authority from the Public), then the USSGL Borrowing Source must be P (public). Fail Y

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public.

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail N

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Has Exception



50 SPECIALUSSGL Accounts and Contract Authority Indicator Compound

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority.

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. Fail N

51 SPECIALBackdated Transaction and Prior Year Adjustment Compound

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed.

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. Fail N

52 SPECIALIs First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. Fail N

53 SPECIALUSSGLs limited to ESF and Sinking Fund TAS Compound TAS

USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 463500, 633800, 718100, 728100, 719100, and 729100 is limited to TAS 020X4444 and 020X0575.

The use of USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 436500, 633800, 718100, 728100, 719100, and 729100 are restricted to TAS 020X4444 and 020X0575. Fail Y

54 SIMPLE Reduction Type SGL SimpleReduction Type is required for the applicable USSGL accounts

Reduction Type is required. Refer to the GTAS attribute table. Pass N

55 SPECIAL

USSGL 259000 and 633000 with "G" Federal Non Federal Indicator limited to certain TAS'. Compound TAS

The use of the "G" domain value for 259000 and 633300 is limited to certain TAS'.

Invalid use of Federal Non Federal Indicator "G" domain value. Pass N

56 SPECIAL

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. Compound TAS

Use of USSGL 199000 with Federal Non Federal Indicator "G' limited to certain agencies.

Invalid use of the Federal Non Federal Indicator "G" domain value. Pass N

57 SPECIAL

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS' Compound TAS

Use of USSGL 750000 with Federal Non Federal Indicator "G' limited to certain agencies.

Invalid use of the Federal Non Federal Indicator "G" domain value. Pass N

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Has Exception



61 SPECIAL

USSGL Accounts with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF). Compound

USSGL's 134200, 161000, 161100, 161200, 161300, 531100, 711100, and 721100 with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF)

Invalid use of the "Z" domain value for Federal Non Federal Indicator. Fail N

64 SPECIAL

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P" Compound TAS

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS.

Invalid use of USSGL 438400 in conjunction with Reduction Type, Fund Type, and Authority Type Code combination. Fail N

65 SPECIAL

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.

Invalid use of USSGL in conjunction with PYA "X" and TAS status. Fail Y

66 SPECIAL

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'.

Invalid use of Borrowing Source "T" with Borrowing Authority from Treasury Indicator "N". Combination is limited to specific TAS'. Fail Y

67 SPECIALLimited use of 414600 with Authority Type Code "B" Compound TAS

The use of USSGL 414600 with Authority Type Code "B" is limited to specific TAS.

Invalid use of USSGL 414600 with Authority Type Code "B". Fail Y

68 SPECIAL

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D" Compound TAS

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS.

Invalid use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D". Fail Y

69 SPECIALLimited use of 411900 with Fund Types "ET" and "ES" Compound

The use of USSGL 411900 with GTAS Fund Type Code "ET" or "ES" is limited to specific Treasury Account Symbols.

Invalid use of USSGL 411900 with GTAS Fund Type Code "ET" or "ES". Fail Y

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No Name Description Rule Attribute Combination

8E Begin End IndicatorBegin End Indicator is required for the applicable USSGL accounts.

Begin End Indicator

BUDGETARY PROPRIETARY

12E Authority Type CodeAuthority Type Code is required for applicable USSGL accounts.

USSGL ACCOUNT NUMBER

AUTHORITY TYPE

CONCATENATED TAS

Pass 412600 B 031 X0300000Pass 412600 B 031 X0200000Pass 412600 B 431 X0500000

Pass 412600 B08620102010

0336000Pass 412600 B 012 X5531000Pass 412800 B 031 X0300000Pass 412800 B 031 X0200000Pass 412800 B 431 X0500000

Pass 412800 B08620102010

0336000Pass 412800 B 012 X5531000Pass 412800 B 016 X8042000

Pass 412900 B01220102010

1143000Pass 412900 B 016 0327000

14E Year of Budget Authority IndicatorYear of Budget Authority Indicator is required for the applicable USSGL accounts.

YEAR OF BUDGET

AUTHORITY CODE

FINANCING ACCOUNT

CODEPass (BLANK) DPass (BLANK) GFail BAL DFail BAL GFail NEW DFail NEW G

15E Availability Time IndicatorAvailability Time Indicator is required for the applicable USSGL accounts.


Begin End Indicator

AVAILABILITY TIME

INDICATORFail 462000 B AFail 462000 B SFail 462000 E (BLANK)Pass 462000 B (BLANK)Pass 462000 E APass 462000 E S

17E Prior Year Adjustment CodePrior Year Adjustment Code is required for the applicable USSGL accounts.


PRIOR YEAR ADJUSTMENT

CODE TAS STATUSFail 411100 X EFail 411200 X EFail 411300 X EFail 411400 X EFail 411500 X EFail 411600 X EFail 411700 X EFail 411800 X EFail 412100 X E

U.S. Government Standard General LedgerData Validations - Detail

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Fail 412300 X EFail 412400 X EFail 412500 X EFail 413100 X EFail 413200 X EFail 413600 X EFail 414100 X EFail 415000 X EFail 415700 X EFail 415800 X EFail 416800 X EFail 417000 X EFail 417500 X EFail 419000 X EFail 421200 X EFail 429000 X EFail 438200 X EFail 438700 X EFail 438800 X EFail 439100 X EFail 439200 X EFail 439400 X EFail 439500 X EFail 439700 X EFail 439800 X EFail 439900 X EFail 445000 X EFail 462000 X EFail 490800 X E

21E GTAS Fund TypeSpecific USSGL accounts are valid for each GTAS Fund Type.

USSGL ACCOUNT NUMBER FUND TYPE

CONCATENATED TAS

Fail 411400 ET 015 X8526000Fail 411400 ET 015 X8585000Fail 411400 ET 015 X8594000Fail 411400 ET 015 X8595000Fail 411400 ET 015 X8596000Fail 411400 ET 015 X8600000Fail 411400 ET 015 X8602000Fail 411400 ET 015 X8604000Fail 411400 ET 015 X8608000Fail 411400 ET 070 X8530000Fail 411400 ET 070 X8598000Pass 412600 EG 031 X0300000Pass 412600 EG 031 X0200000Pass 412600 EG 431 X0500000

Pass 412600 EG08620102010

0336000

Pass 412700 EG01620102010

0327000

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Pass 412700 EG01620102011

0327000

Pass 412700 EG01220102010

1143000

Pass 412700 EG01220102011

1143000Pass 412800 EG 031 X0200000Pass 412800 EG 431 X0500000

Pass 412800 EG08620102010

0336000Pass 412800 EG 031 X0300000

Pass 412900 EG01620102010

0327000

Pass 412900 EG01220102010

1143000Pass 417100 EG 096 X3122000Pass 417100 EG 096 X3123000Pass 417200 EP 089 X4045000Pass 417300 EG 096 X3122000Pass 417300 EP 089 X4045000Pass 417300 EG 096 X3123000

22E TAS StatusThe USSGL accounts must be valid for the TAS Status.

USSGL ACCOUNT NUMBER FUND TYPE TAS STATUS

Fail 435000 EG UFail 435000 ER UFail 435000 EP UFail 435000 TR UFail 435000 EC UFail 435000 EM UPass 435000 ES UPass 435000 ET U

23E Borrowing Source CodeBorrowing Source Code is required for applicable USSGL accounts.


AUTHORITY TYPE

BORROWING SOURCE

Fail 438200 D FFail 438200 D TFail 438200 D PFail 438200 P FFail 438200 P TFail 438200 S FFail 438200 S TFail 438200 S PFail 438200 C FFail 438200 C TFail 438200 C PFail 438200 P PFail 438200 B (BLANK)Pass 438200 B FPass 438200 B PPass 438200 B TPass 438200 D (BLANK)

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Pass 438200 P (BLANK)Pass 438200 S (BLANK)Pass 438200 C (BLANK)Fail 438400 C FFail 438400 C PFail 438400 C TFail 438400 D FFail 438400 D PFail 438400 D TFail 438400 P FFail 438400 P PFail 438400 P TFail 438400 S FFail 438400 S PFail 438400 S TPass 438400 P (BLANK)Pass 438400 S (BLANK)Pass 438400 C (BLANK)Pass 438400 D (BLANK)Fail 439200 B (BLANK)Fail 439200 C FFail 439200 C TFail 439200 C PFail 439200 D FFail 439200 D TFail 439200 D PFail 439200 E FFail 439200 E TFail 439200 E PFail 439200 F FFail 439200 F TFail 439200 F PFail 439200 P FFail 439200 P TFail 439200 P PFail 439200 R FFail 439200 R TFail 439200 R PFail 439200 S FFail 439200 S TFail 439200 S PPass 439200 B FPass 439200 B TPass 439200 B PPass 439200 C (BLANK)Pass 439200 D (BLANK)Pass 439200 E (BLANK)Pass 439200 F (BLANK)Pass 439200 P (BLANK)Pass 439200 R (BLANK)

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Pass 439200 S (BLANK)Fail 439300 B (BLANK)Fail 439300 C FFail 439300 C TFail 439300 C PFail 439300 D FFail 439300 D TFail 439300 D PFail 439300 E FFail 439300 E TFail 439300 E PFail 439300 F FFail 439300 F TFail 439300 F PFail 439300 P FFail 439300 P TFail 439300 P PFail 439300 R FFail 439300 R TFail 439300 R PFail 439300 S FFail 439300 S TFail 439300 S PPass 439300 B FPass 439300 B TPass 439300 B PPass 439300 C (BLANK)Pass 439300 D (BLANK)Pass 439300 E (BLANK)Pass 439300 F (BLANK)Pass 439300 P (BLANK)Pass 439300 R (BLANK)Pass 439300 S (BLANK)

25 439100 and Appropriation Flag Validation

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed). Fail


APPROPRIATION FLAG

=439100 =(BLANK)

26Anticipated USSGL Account Balance in Period 12

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero. Fail

Reporting Period

DOLLAR AMOUNT

SGL ANTICIPATED

=12 <>0 =Y

27Credit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. Pass

CREDIT COHORT YEAR

BUDGETARY PROPRIETARY

FINANCING ACCOUNT

CODE=(BLANK) =A =D=(BLANK) =A =N=(BLANK) =A =G=(BLANK) =B =N=(BLANK) =P =D

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=(BLANK) =P =N=(BLANK) =P =G=1992 =B =D=1992 =B =G=1993 =B =D=1993 =B =G=1994 =B =D=1994 =B =G=1995 =B =D=1995 =B =G=1996 =B =D=1996 =B =G=1997 =B =D=1997 =B =G=1998 =B =D=1998 =B =G=1999 =B =D=1999 =B =G=2000 =B =D=2000 =B =G=2001 =B =D=2001 =B =G=2002 =B =D=2002 =B =G=2003 =B =D=2003 =B =G=2004 =B =D=2004 =B =G=2005 =B =D=2005 =B =G=2006 =B =D=2006 =B =G=2007 =B =D=2007 =B =G=2008 =B =D=2008 =B =G=2009 =B =D=2009 =B =G=2010 =B =D=2010 =B =G=2011 =B =D=2011 =B =G=2012 =B =D=2012 =B =G=2013 =B =D=2013 =B =G=2014 =B =D=2014 =B =G=2015 =B =D=2015 =B =G

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27ECredit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

CREDIT COHORT YEAR

CONCATENATED TAS

FINANCING ACCOUNT

CODEPass (BLANK) 086 X4240000 DPass (BLANK) 086 X4240000 GPass (BLANK) 091 X4251000 DPass (BLANK) 091 X4251000 GPass (BLANK) 091 X4252000 DPass (BLANK) 091 X4252000 GPass (BLANK) 091 X4253000 DPass (BLANK) 091 X4253000 GPass (BLANK) 091 X4255000 DPass (BLANK) 091 X4255000 GPass (BLANK) 091 X4290000 DPass (BLANK) 091 X4290000 GPass (BLANK) 091 X4449000 DPass (BLANK) 091 X4449000 GPass (BLANK) 091 X4453000 DPass (BLANK) 091 X4453000 GPass (BLANK) 091 X4459000 DPass (BLANK) 091 X4459000 GPass (BLANK) 091 X4300000 DPass (BLANK) 091 X4300000 GPass 2016 012 X4158000 DPass 2016 012 X4158000 GPass 2016 086 X4587000 DPass 2016 086 X4587000 G

28 PYA and Beginning Balance Validation

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting). Fail

Begin End Indicator


CODE=B =B=B =P

29Program Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is A or B, then the Program Report Category Code (number) is required. If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. Fail

APPORTIONMENT CATEGORY

CODE

PROGRAM REPORT

CATEGORY NUMBER

=(BLANK) =##=A =(BLANK)=B =(BLANK)=E =##

29EProgram Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is A or B, then the Program Report Category Code (number) is required. If the Apportionment Category Code is E, then Program Report Category Code (number) must be null.



CODE

PROGRAM REPORT

CATEGORY NUMBER

Fail 406000 B ##Fail 406000 A ##Pass 406000 A (BLANK)

Part 2

SUPPLEMENT


Section VII




Pass 406000 B (BLANK)Fail 407000 A ##Fail 407000 B ##Pass 407000 A (BLANK)Pass 407000 B (BLANK)Fail 421000 A ##Fail 421000 B ##Pass 421000 A (BLANK)Pass 421000 B (BLANK)Fail 421500 A ##Fail 421500 B ##Pass 421500 A (BLANK)Pass 421500 B (BLANK)Fail 431000 A ##Fail 431000 B ##Pass 431000 A (BLANK)Pass 431000 B (BLANK)Fail 463000 A ##Fail 463000 B ##Pass 463000 A (BLANK)Pass 463000 B (BLANK)Fail 465000 A ##Fail 465000 B ##Pass 465000 A (BLANK)Pass 465000 B (BLANK)

30

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159. Fail


CODE

APPORTIONMENT CATEGORY B PROGRAM

=(BLANK) =####=A =####=B =(BLANK)=E =####

30E

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.



CODE

APPORTIONMENT CATEGORY B PROGRAM

Fail 406000 B ####Pass 406000 B (BLANK)Fail 407000 B ####Pass 407000 B (BLANK)Fail 421000 B ####Pass 421000 B (BLANK)Fail 421500 B ####Pass 421500 B (BLANK)Fail 431000 B ####Pass 431000 B (BLANK)Fail 463000 B ####Pass 463000 B (BLANK)Fail 465000 B ####Pass 465000 B (BLANK)

Part 2

SUPPLEMENT


Section VII




31 BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). Fail

BEA CATEGORY INDICATOR

TAS LEVEL BEA CATEGORY

=D =M=D =(BLANK)=D =I=D =G=D =N=M =D=M =(BLANK)=M =I=M =G

31E BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory).

BEA CATEGORY INDICATOR

CONCATENATED TAS

Pass M 020 X0503000

32Is First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS. Fail

AVAILABILITY TYPE CODE

YEAR OF BUDGET

AUTHORITY CODE


CODE IS FIRST YEAR<>X =BAL =B =Y<>X =BAL =P =Y<>X =BAL =X =Y<>X =BAL =(BLANK) =Y<>X =NEW =X =N=X =BAL =B =Y=X =BAL =P =Y=X =BAL =X =Y=X =BAL =(BLANK) =Y

32EIs First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y (Yes) on the SMAF, then Year of Budget Authority Indicator must be NEW. If Is First Year is N (No) on the SMAF, then Year of Budget Authority Indicator must be BAL for annual & multi year TAS; and must be NEW or BAL for X year TAS.

YEAR OF BUDGET

AUTHORITY CODE IS FIRST YEAR

CONCATENATED TAS

Pass NEW N57920102019

8299000

33Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund), then Trading Partner Agency Identifier must be 099. Fail

FEDERAL NONFEDERAL

INDICATOR

TRADING PARTNER AGENCY

IDENTIFIER=(BLANK) =###=E =###=F <>###

Part 2

SUPPLEMENT


Section VII




=F =099=G <>099=N =###=Z =###

33EFederal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund), then Trading Partner Agency Identifier must be 099.


FEDERAL NONFEDERAL

INDICATOR

TRADING PARTNER AGENCY

IDENTIFIERFail 421200 F ###Pass 421200 F (BLANK)Fail 422100 F ###Pass 422100 F (BLANK)Fail 422200 F ###Pass 422200 F (BLANK)Fail 423100 F ###Pass 423100 F (BLANK)Fail 425100 F ###Pass 425100 F (BLANK)Fail 425200 F ###Pass 425200 F (BLANK)Fail 425300 F ###Pass 425300 F (BLANK)Fail 487200 F ###Pass 487200 F (BLANK)Fail 497200 F ###Pass 497200 F (BLANK)

34Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015. Fail

BEGINNING PERIOD OF

AVAILABILITY

FEDERAL NONFEDERAL

INDICATOR

TRADING PARTNER MAIN

ACCOUNT CODE

<>2015 =E =####<>2015 =N =####<>2015 =Z =####<>2015 =(BLANK) =####=2015 =E =####=2015 =F =(BLANK)=2015 =G =(BLANK)=2015 =N =####=2015 =Z =####=2015 =(BLANK) =####

34EFederal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015.


FEDERAL NONFEDERAL

INDICATOR


ACCOUNT CODE FR ENTITY

Pass (BLANK) F (BLANK) 6900Pass (BLANK) G (BLANK) 6900Pass (BLANK) F (BLANK) 9512Pass (BLANK) G (BLANK) 9512Pass (BLANK) F (BLANK) 6100Pass (BLANK) G (BLANK) 6100

Part 2

SUPPLEMENT


Section VII




Pass (BLANK) F (BLANK) 0500Pass (BLANK) G (BLANK) 0500Pass (BLANK) F (BLANK) 5901Pass (BLANK) G (BLANK) 5901Pass (BLANK) F (BLANK) 2500Pass (BLANK) G (BLANK) 2500Pass (BLANK) F (BLANK) 5903Pass (BLANK) G (BLANK) 5903Pass (BLANK) F (BLANK) 5000Pass (BLANK) G (BLANK) 5000Pass (BLANK) F (BLANK) 0902Pass (BLANK) G (BLANK) 0902Pass (BLANK) F (BLANK) 9558Pass (BLANK) G (BLANK) 9558Pass (BLANK) F (BLANK) 4700Pass (BLANK) G (BLANK) 4700Pass (BLANK) F (BLANK) 9518Pass (BLANK) G (BLANK) 9518Pass (BLANK) F (BLANK) 0915Pass (BLANK) G (BLANK) 0915Pass (BLANK) F (BLANK) 9568Pass (BLANK) G (BLANK) 9568Pass (BLANK) F (BLANK) 4814Pass (BLANK) G (BLANK) 4814Pass (BLANK) F (BLANK) 4823Pass (BLANK) G (BLANK) 4823Pass (BLANK) F (BLANK) 9511Pass (BLANK) G (BLANK) 9511Pass (BLANK) F (BLANK) 9530Pass (BLANK) G (BLANK) 9530Pass (BLANK) F (BLANK) 9524Pass (BLANK) G (BLANK) 9524Pass (BLANK) F (BLANK) 0904Pass (BLANK) G (BLANK) 0904Pass (BLANK) F (BLANK) 4838Pass (BLANK) G (BLANK) 4838Pass (BLANK) F (BLANK) 9506Pass (BLANK) G (BLANK) 9506Pass (BLANK) F (BLANK) 3301Pass (BLANK) G (BLANK) 3301Pass (BLANK) F (BLANK) 9560Pass (BLANK) G (BLANK) 9560Pass (BLANK) F (BLANK) 9508Pass (BLANK) G (BLANK) 9508Pass (BLANK) F (BLANK) 9569Pass (BLANK) G (BLANK) 9569Pass (BLANK) F (BLANK) 9500Pass (BLANK) G (BLANK) 9500Pass (BLANK) F (BLANK) 9540Pass (BLANK) G (BLANK) 9540

Part 2

SUPPLEMENT


Section VII




Pass (BLANK) F (BLANK) 4814Pass (BLANK) G (BLANK) 4814Pass (BLANK) F (BLANK) 4830Pass (BLANK) G (BLANK) 4830Pass (BLANK) F (BLANK) 4829Pass (BLANK) G (BLANK) 4829Pass (BLANK) F (BLANK) 4811Pass (BLANK) G (BLANK) 4811Pass (BLANK) F (BLANK) 9516Pass (BLANK) G (BLANK) 9516Pass (BLANK) F (BLANK) 9565Pass (BLANK) G (BLANK) 9535Pass (BLANK) F (BLANK) 3600Pass (BLANK) G (BLANK) 3600Pass (BLANK) F (BLANK) 7500Pass (BLANK) G (BLANK) 7500Fail 421200 F #### (BLANK)Pass 421200 F (BLANK) (BLANK)Fail 422100 F #### (BLANK)Pass 422100 F (BLANK) (BLANK)Fail 422200 F #### (BLANK)Pass 422200 F (BLANK) (BLANK)Fail 423100 F #### (BLANK)Pass 423100 F (BLANK) (BLANK)Fail 425100 F #### (BLANK)Pass 425100 F (BLANK) (BLANK)Fail 425200 F #### (BLANK)Pass 425200 F (BLANK) (BLANK)Fail 425300 F #### (BLANK)Pass 425300 F (BLANK) (BLANK)Fail 487200 F #### (BLANK)Pass 487200 F (BLANK) (BLANK)Fail 497200 F #### (BLANK)Pass 497200 F (BLANK) (BLANK)

35Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund), then Trading Partner Main Account must be 0000. Fail

FEDERAL NONFEDERAL

INDICATOR


ACCOUNT CODE

=G =####

35EFederal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund), then Trading Partner Main Account must be 0000.

FEDERAL NONFEDERAL

INDICATOR


ACCOUNT CODE

Pass G 0000

36TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fail

USSGL ACCOUNT NUMBER Fund Family

=192100 <>0200500=192100 <>0200550=192100 <>0200551=192100 <>0200575

Part 2

SUPPLEMENT


Section VII




=192100 <>0200903=192100 <>0200904=192100 <>0201875=192100 <>0200505

37 109000 Balance ValidationThe Dollar Amount for USSGL account 109000 must be $0 in period 12. Fail

Reporting Period


DOLLAR AMOUNT

=12 =109000 <>0

38USSGL 435000 and TAS Status Transitioning Flag

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit). Fail


DEBIT CREDIT INDICATOR

TAS STATUS TRANSITIONING

CODE=435000 =D =K

39 PYA and Is First Year

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting). Fail


CODE IS FIRST YEAR=B =Y=P =Y

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0. Fail


DOLLAR AMOUNT

Begin End Indicator

TAS STATUS TRANSITIONING

CODE=101000 <>0 =E =K

41Prior Year Upward and Downward Adjustments and Is First Year

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. Fail

USSGL ACCOUNT NUMBER IS FIRST YEAR

=498100 =Y=498200 =Y

42 USSGL 490800 TAS limitationUSSGL 490800 is restricted to three TAS: 88X0300, 20X0550 and 10X4518. Fail


CONCATENATED TAS

=490800 <> 010 X4518000

=490800 <> 020 X0550000

=490800 <> 088 X0300000

43 USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0550 FailAGENCY

IDENTIFIERAVAILABILITY TYPE CODE

MAIN ACCOUNT CODE


<>020 <>X <>0550 =412200

44 USSGLs limited to X Authority Duration CodeSpecific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail


AUTHORITY DURATION

CODE=412200 =A=412200 =C=412200 =M=412200 =R=413600 =A=413600 =C=413600 =M=413600 =R=414900 =A=414900 =C=414900 =M

Part 2

SUPPLEMENT


Section VII




=414900 =R=415700 =A=415700 =C=415700 =M=415700 =R=415800 =A=415800 =C=415800 =M=415800 =R=427300 =A=427300 =C=427300 =M=427300 =R=438400 =C=438400 =R=439400 =A=439400 =C=439400 =M=439400 =R=439700 =A=439700 =C=439700 =M=439700 =R=439800 =A=439800 =C=439800 =M=439800 =R

44E USSGLs limited to X Authority Duration CodeSpecific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS).


CONCATENATED TAS

Pass 41490001320122022

0516000

Pass 41490001320122022

8233000

Pass 41580007020132015

0715000

Pass 41580007020142016

0715000

Pass 43980007020132015

0715000

Pass 43980007020142016

0715000

45 TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration. Fail

AGENCY IDENTIFIER


<>028 =432000<>075 =432000

46 TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS Fail

FEDERAL NONFEDERAL

INDICATOR Fund Family=E <>0110109=E <>0110210

Part 2

SUPPLEMENT


Section VII




=E <>0120600=E <>0121103=E <>0121104=E <>0121105=E <>0121106=E <>0121115=E <>0121400=E <>0121500=E <>0121600=E <>0121801=E <>0122500=E <>0123700=E <>0124050=E <>0124605=E <>0124609=E <>0125161=E <>0125410=E <>0128028=E <>0130300=E <>0131006=E <>0131440=E <>0131450=E <>0134295=E <>0140680=E <>0140803=E <>0140804=E <>0141039=E <>0141125=E <>0141610=E <>0141611=E <>0141612=E <>0144523=E <>0144529=E <>0145015=E <>0145017=E <>0145020=E <>0148069=E <>0150200=E <>0151060=E <>0151100=E <>0151300=E <>0171804=E <>0171810=E <>0201008=E <>0204444=E <>0204502=E <>0212032=E <>0254468=E <>0514596=E <>0573010

Part 2

SUPPLEMENT


Section VII




=E <>0573020=E <>0573400=E <>0573600=E <>0608118=E <>0694089=E <>0698083=E <>0700500=E <>0700509=E <>0700530=E <>0700531=E <>0700542=E <>0700610=E <>0705687=E <>0705694=E <>0800109=E <>0800110=E <>0800111=E <>0800114=E <>0800115=E <>0800122=E <>0804546=E <>0884578=E <>0930100=E <>0978337=E <>3391400=E <>3491712=E <>4554110=E <>5124331

46E TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS

ENDING PERIOD OF

AVAILABILITY

FEDERAL NONFEDERAL

INDICATOR Fund FamilyFail 2009 E 0573010Fail 2009 E 0573020Fail 2009 E 0573400Fail 2009 E 0573600Fail 2010 E 0573010Fail 2010 E 0573020Fail 2010 E 0573400Fail 2010 E 0573600Fail 2011 E 0573010Fail 2011 E 0573020Fail 2011 E 0573400Fail 2011 E 0573600Fail 2012 E 0573010Fail 2012 E 0573020Fail 2012 E 0573400Fail 2012 E 0573600Fail 2013 E 0573010Fail 2013 E 0573020Fail 2013 E 0573400

Part 2

SUPPLEMENT


Section VII




Fail 2013 E 0573600

47Borrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). Fail

BORROWING SOURCE

BORROWING AUTHORITY

FROM TREASURY

=F =N=P =I=P =D=P =M

47EBorrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank).

BORROWING SOURCE

BORROWING AUTHORITY

FROM TREASURY

BORROWING AUTHORITY FROM THE

PUBLICPass P I MPass P D MPass P I DPass P I IPass P D IPass P D DPass P M MPass P M IPass P M D

48Borrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public). Fail

BORROWING SOURCE


PUBLIC=F =I=F =D=F =M=P =N=T =I=T =D=T =M

48EBorrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

BORROWING SOURCE

BORROWING AUTHORITY

FROM TREASURY


PUBLICPass F I MPass F I IPass F I DPass F D MPass F D IPass F D DPass F M MPass F M IPass F M DPass T I MPass T I IPass T I DPass T D M

Part 2

SUPPLEMENT


Section VII




Pass T D DPass T M MPass T M IPass T M DPass T D I

49USSGL Accounts and Borrowing Authority Indicator

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail


BORROWING AUTHORITY

FROM TREASURY


PUBLIC=404200 =N =N=404400 =N =N=414000 =N =N=414100 =N =N=414300 =N =N=414400 =N =N=414500 =N =N=414800 =N =N=414900 =N =N

50USSGL Accounts and Contract Authority Indicator

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. Fail


CONTRACT AUTHORITY

=403200 =N=403400 =N=413000 =N=413100 =N=413200 =N=413300 =N=413400 =N=413500 =N=413600 =N=413800 =N=413900 =N

51Backdated Transaction and Prior Year Adjustment

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. Fail


CODEBackdated

Transaction=B =N

52Is First Year and Beginning Balance Validation

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. Fail

Begin End Indicator IS FIRST YEAR

=B =Y

53 USSGLs limited to ESF and Sinking Fund TAS

USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 463500, 633800, 718100, 728100, 719100, and 729100 is limited to TAS 020X4444 and 020X0575. Fail


=120500=120900=134400

Part 2

SUPPLEMENT


Section VII




=138400=167000=167100=167200=167900=219200=219300=463500=633800=718100=719100=728100=729100

53E USSGLs limited to ESF and Sinking Fund TAS

USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 463500, 633800, 718100, 728100, 719100, and 729100 is limited to TAS 020X4444 and 020X0575.

CONCATENATED TAS

Pass 020 X0575000Pass 020 X4444000

55USSGL 259000 and 633000 with "G" Federal Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for 259000 and 633300 is limited to certain TAS'. Pass

AGENCY IDENTIFIER

MAIN ACCOUNT CODE


FEDERAL NONFEDERAL

INDICATOR=089 =4045 =259000 =G=089 =4045 =633000 =G

56USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non Federal Indicator "G' limited to certain agencies. Pass

AGENCY IDENTIFIER


FEDERAL NONFEDERAL

INDICATOR=018 =199000 =G

57USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non Federal Indicator "G' limited to certain agencies. Pass

AGENCY IDENTIFIER

AVAILABILITY TYPE CODE

MAIN ACCOUNT CODE

FEDERAL NONFEDERAL

INDICATOR=020 =X =5080 =G=455 =X =4110 =G

61

USSGL Accounts with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF).

USSGL's 134200, 161000, 161100, 161200, 161300, 531100, 711100, and 721100 with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF) Fail


FEDERAL NONFEDERAL

INDICATOR FUND TYPE=134200 =Z <>DF=161000 =Z <>DF=161100 =Z <>DF=161200 =Z <>DF=161300 =Z <>DF=531100 =Z <>DF=711100 =Z <>DF=721100 =Z <>DF

64USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS. Fail


AUTHORITY TYPE FUND TYPE

CONCATENATED TAS

Reduction

Type

=438400 =P =EG<> 01220132013 1143000 =SEQ

Part 2

SUPPLEMENT


Section VII




=438400 =P =EG<> 01220142014 1143000 =SEQ

65Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'. Fail



CODE TAS STATUS=411900 =X =E

65ELimited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.



CODE TAS STATUS Fund FamilyPass 411900 X E 0160327

66

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. Fail

BORROWING SOURCE

BORROWING AUTHORITY

FROM TREASURY

=T =N

66E

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'.

BORROWING SOURCE

CONCATENATED TAS

BORROWING AUTHORITY

FROM TREASURY

Pass T 012 X5531000 N

67Limited use of 414600 with Authority Type Code "B"

The use of USSGL 414600 with Authority Type Code "B" is limited to specific TAS. Fail


AUTHORITY TYPE

=414600 =B

67ELimited use of 414600 with Authority Type Code "B"

The use of USSGL 414600 with Authority Type Code "B" is limited to specific TAS.

CONCATENATED TAS

Pass 016 X8144000Pass 089 X4404000Pass 089 X4455000Pass 089 X4576000Pass 089 X4579000

68

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS. Fail


AUTHORITY TYPE

BEA CATEGORY INDICATOR FUND TYPE

FINANCING

ACCOUNT

CODE=404700 =B =M =EP =D=404700 =B =M =ER =D

68E

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS.

CONCATENATED TAS

Pass 089 X4455000Pass 089 X4576000Pass 089 X4579000

69Limited use of 411900 with Fund Types "ET" and "ES"

The use of USSGL 411900 with GTAS Fund Type Code "ET" or "ES" is limited to specific Treasury Account Symbols. Fail

USSGL ACCOUNT NUMBER FUND TYPE

=411900 =ET=411900 =ES

Part 2

SUPPLEMENT


Section VII




69ELimited use of 411900 with Fund Types "ET" and "ES"

The use of USSGL 411900 with GTAS Fund Type Code "ET" or "ES" is limited to specific Treasury Account Symbols.

CONCATENATED TAS

Pass 014 X5241000Pass 014 X5485000Pass 015 X8526000Pass 015 X8585000Pass 015 X8594000Pass 015 X8595000Pass 015 X8596000Pass 015 X8600000Pass 015 X8602000Pass 015 X8604000Pass 015 X8608000

Part 2

SUPPLEMENT

U.S. Government Standard General LedgerData Edits - Summary Report


Section VII

Bulletin No. 2015-03 VII-31 December 2014

Number Name DescriptionFatal/Proposed

Analytical TypeApplicable SMAF Attribute

/ Domain Value Left Side Label Right Side Label

1Fund Balance With Treasury

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

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

SMAF Fund Balance With Treasury

2

Total Budgetary Resources equals the Status of Budgetary Resources

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

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

Statement Line / Statement Line Account Type = EXPND Budgetary Resources

Status of Budgetary Resources

3

Beginning Budgetary Account Balance

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

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

Beginning Budgetary Account Balance Sum of Zero

4

Fund Resources equals Fund Equities

The sum of FMS 2108 Columns 2, 3, 4, 5, 7 and 8 must equal the sum of FMS 2108 Columns 9, 10 and 11. Fatal Period # 12

Statement Line / Statement Line Account Type = EXPND Fund Resources Fund Equities

5

Funds Held Outside of Treasury Business Line Balances

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

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

Funds Held Outside of Treasury FHOT Business Line

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6

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the Central Accounting and reporting System (CARS) .


Special Drawing Rights Holding HOLDSDR Business Line

7

Reserve Position Business Line Balance

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

8

Unrealized Discount Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central Accounting and Reporting System (CARS).

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

9

Investment of Agency Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from the Central Accounting and Reporting System (CARS).


Investments In Agency Securities

INVAGNCYSEC Business Line

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10

Investments in Non-Federal Securities Business Line Balances

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


Investments In Non-Federal Securities

INVNONFEDSEC Business Line

11

Change in Non-Federal Securities Business Line Balances

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


Change In Non-Federal Securities

CGHNONFEDSEC Business Line

12

Investment in US Treasury Securities Business Line Balances

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


Investments In US Treasury Securities

INVUSTREASSEC Business Line

13

Unamortized Discount and Premium Business Line Balances

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


Unamortized Discount;Premium

ANAMTDISCPREM Business Line

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14 SF133 Proof

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

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

Statement Line / Statement Line All SF133 Lines SF133 OUTLAYS Lines

15

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Reimbursements Earned and Refunds Sum of Zero

16

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unfilled Customer Orders Sum of Zero

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders and Contracts Sum of Zero

18

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Accounts Payable Sum of Zero

19

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108). Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unobligated Balance Sum of Zero

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20Outlay Reconciliation

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

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

21Closing Edit GTAS Year 1

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

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

GTAS Calculated Beginning Balance

Current Period Beginning Balance

22

Beginning Proprietary Account Balance

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

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

Beginning Proprietary Balance Sum of Zero

23

Ending Proprietary Account Balance

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

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

24Ending Budgetary Account Balance

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

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

25Ending Memo Account Balance

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

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

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26

Pre-closing Bal = Beg Bal for 420100

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

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

27




28




29



Proposed Analytical USSGL / USSGL All Pre-closing Balance Beginning Balance

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30



Proposed Analytical USSGL / USSGL All Pre-closing Balance Beginning Balance

31

Imputed Financing Source/Cost Edit

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

Proposed Analytical USSGL / Zero All

Imputed Financing Source/Cost Sum of Zero

32

Appropriations Used and Expended Appropriations Edit

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

Proposed Analytical USSGL / Zero All

Appropriations Used/Expended Sum of Zero

33

UCAD Reciprocal Category 7 Transferred-In

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

Proposed Analytical USSGL / SMAF All

Appropriated Special/Trust Fund Receipts Transferred-In BETC

34

UCAD Reciprocal Category 7 Transferred-Out

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


Appropriated Special/Trust Fund Receipts Transferred-Out BETC

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35

UCAD Reciprocal Category 8 Transferred-In

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


Appropriation and Balance Transfers-In BETC

36

UCAD Reciprocal Category 8 Transferred-Out

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


Appropriation and Balance Transfers-Out BETC

37

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

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500

Proposed Analytical USSGL / SMAF Account Type = EXPND

Appropriation Transfers Budgetary BETC

38

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

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of USSGL accounts 417600, 419000, 419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.


Balance Transfers Budgetary BETC

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39

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

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

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budgetary BETC

40

UCAD Reciprocal Category 11 Capital Transfers- In

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

Proposed Analytical USSGL / SMAF All Capital Transfers-In BETC

41

UCAD Reciprocal Category 11 Capital Transfers Out

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

Proposed Analytical USSGL / SMAF All Capital Transfers-Out BETC

42

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

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

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

Recovered Prior Year Obligations

43Reclassified Net Position Lines

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

Proposed Analytical

Statement Line / Statement Line All

Reclassified Balance Sheet

Reclassified Statement of Changes in Net Position

44Reclassified Net Cost Lines

The Net Cost of Operations line on the Statement of Changes in Net Position must equal the Net Cost line on the Statement of Net Cost.

Proposed Analytical

Statement Line / Statement Line All


Reclassified Statement of Net Cost

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45Closing Edit GTAS Year 2

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

Proposed Analytical Closing Edit Is New TAS = N

Calculated GTAS Beginning Balance

Current Quarter Beginning Balance

46

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

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

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

Budgetary Prior Year Adjustments Backdated Sum of Zero

47

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

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

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

Budgetary Prior Year Adjustments Not Backdated Sum of Zero

48

Budgetary USSGL Accounts and Reappropriations

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


Budgetary Reappropriations Transferred-Out BETC

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49Normal Warrants Edit (4000 series)

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal the sum of USSGL accounts 411100+411200+411500+411700+411800+411900.

Proposed Analytical USSGL / SMAF All Normal Warrants BETC

50Normal Warrants Edit

The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal the sum of USSGL accounts 310600 and 310100.

Proposed Analytical USSGL / SMAF All Normal Warrants BETC

51USSGLs 415700 and 439700

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 USSGL 439700

52USSGLs 415800 and 439800

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

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 USSGL 439800

53

Spending Authority, Collected, Discretionary

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

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

Statement Line / Statement Line Account Type = EXPND

Spending Authority from Offsetting Collections, Discretionary Sum of Zero

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54

Spending Authority, Collected, Mandatory

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

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


Spending Authority from Offsetting Collections, Mandatory Sum of Zero

55

Total Reimbursable and Direct Obligations

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

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


Total Reimbursable and Direct Obligations Sum of Zero

56BPD Investments- Interest Payable

The amount of Interest Payable that are submitted by BPD must equal the sum of each Agency's reciprocal Interest Receivable USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest BPD Interest Payable

57

BPD Investments- Liabilities (Securities Issued, Discount, Premium, and Amortization)

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Assets BPD Liabilities

58BPD Investments- Interest Expense

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Revenue BPD Interest Expense

59BPD Borrowings- Receivable

The amount of Receivable that are submitted by BPD must equal the amount of each Agency's Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable BPD Receivables

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60BPD Borrowings- Asset

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability BPD Assets

61BPD Borrowings- Revenue

The amount of Revenue that is submitted by BPD must equal the amount of each Agency's reciprocal Interest Expense USSGL

Proposed Analytical USSGL / Fiduciary All

Reciprocal Interest Expense BPD Revenue

62FFB Borrowings- Receivables

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

Proposed Analytical USSGL / Fiduciary All Interest Payable FFB Receivables

63FFB Borrowings- Asset

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

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability FFB Assets

64FFB Borrowings- Revenue

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

Proposed Analytical USSGL / Fiduciary All

Reciprocal Interest Expense FFB Revenue

65Cancelled Authority Edit

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

Cancelled Authority USSGL Cancelled Authority BETC

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66

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS


Adjustments to Indefinite Approriations USSGL

Adjustments to Indefinite Approriations BETC

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

Proposed Analytical Period:

Right Side Attribute CombinationSM

USSGL ACCOUNT NUMBER Begin/End SMAF

101000 E FBWT

U.S. Government Standard General LedgerData Edits - Detail Report

1Fund Balance With TreasuryUSSGL account 101000 must equal Fund Balance With Treasury from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12

Left Side Attribute Combination

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LN

Statement Line Number Operand Statement Line Number OperandSF 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) +


1011 - Unobligated balance transferred from other accounts +

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


1012 - Unobligated balance transfers between expired and unexpired accounts +



1013 - Unobligated balance of contract authority transferred to or from other accounts (net) (+ or -) +



1020 - Adjustment to unobligated balance brought forward, Oct 1 (+ or -) +



2Total Budgetary Resources equals the Status of Budgetary ResourcesTotal budgetary resources must equal the total status of budgetary resources on the SF-133.Statement Line / Statement LineEqual (=)01,02,03,04,05,06,07,08,09,10,11,12

Left Side Attribute Combination Right Side Attribute Combination

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LN

Statement Line Number Operand Statement Line Number Operand




SF 133: Report on Budget Execution and Budgetary Resources 1021 - Recoveries of prior year unpaid obligations +

SF 133: Report on Budget Execution and Budgetary Resources 2201 - Available in the current period +


1022 - Capital transfer of unobligated balances to general fund (-) +

SF 133: Report on Budget Execution and Budgetary Resources 2202 - Available in subsequent periods +


1023 - Unobligated balances applied to repay debt (-) +

SF 133: Report on Budget Execution and Budgetary Resources 2203 - Anticipated (+ or -) +


1024 - Unobligated balance of borrowing authority withdrawn (-) +

SF 133: Report on Budget Execution and Budgetary Resources 2301 - Available in the current period +


1025 - Unobligated balance of contract authority withdrawn (-) +

SF 133: Report on Budget Execution and Budgetary Resources 2302 - Available in subsequent periods +


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 -) +

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LN






1027 - Adjustment in unobligated balances for change in investments of zero coupon bonds (special and non-revolving trust funds) +

SF 133: Report on Budget Execution and Budgetary Resources 2401 - Deferred +


1028 - Adjustment in unobligated balances for change in investments of zero coupon bonds (revolving funds) +

SF 133: Report on Budget Execution and Budgetary Resources 2402 - Withheld pending rescission +

SF 133: Report on Budget Execution and Budgetary Resources 1029 - Other balances withdrawn (-) +

SF 133: Report on Budget Execution and Budgetary Resources 2403 - Other +


1031 - Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-) +


1040 - Anticipated nonexpenditure transfers of unobligated balances (net) (+ or -) +


1041 - Anticipated recoveries of prior year unpaid obligations +

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LN






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) +


1103 - Appropriation available from subsequent year +

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

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LN





SF 133: Report on Budget Execution and Budgetary Resources 1105 - Reappropriation +


1120 - Appropriations transferred to other accounts (-) +


1121 - Appropriations transferred from other accounts +

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


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

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

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LN






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 (-) +


1137 - Appropriations applied to liquidate contract authority (-) +


1138 - Appropriations applied to liquidate contract authority withdrawn (-) +


1139 - Appropriations substituted for borrowing authority (-) +

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LN





SF 133: Report on Budget Execution and Budgetary Resources 1150 - Anticipated appropriation (+ or -) +


1151 - Anticipated nonexpenditure transfers of appropriations (net) (+ or -) +


1152 - Anticipated capital transfers and redemption of debt (appropriations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1170 - Advance appropriation +

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


1173 - Advance appropriations permanently reduced (-) +

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LN






1174 - Advance appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1200 - Appropriation +

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

SF 133: Report on Budget Execution and Budgetary Resources 1203 - Appropriation (previously unavailable) +

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


1220 - Appropriations transferred to other accounts (-) +

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LN






1221 - Appropriations transferred from other accounts +


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


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

SF 133: Report on Budget Execution and Budgetary Resources 1234 - Appropriations precluded from obligation (-) +


1235 - Capital transfer of appropriations to general fund (-) +

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

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LN






1238 - Appropriations applied to liquidate contract authority (-) +


1239 - Appropriations substituted for borrowing authority (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1250 - Anticipated appropriation (+ or -) +


1251 - Anticipated nonexpenditure transfers of appropriations (net) (+ or -) +


1252 - Anticipated capital transfers and redemption of debt (appropriations) (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1270 - Advance appropriation +

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LN





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


1272 - Advance appropriations permanently reduced (-) +


1273 - Advance appropriations temporarily reduced (-) +

SF 133: Report on Budget Execution and Budgetary Resources 1300 - Borrowing authority +

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


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

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LN





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 (-) +


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

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

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LN






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


1511 - Contract authority transferred from other accounts +


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


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


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


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

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LN





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


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


1611 - Contract authority transferred from other accounts +


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 (-) +


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

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LN






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


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

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


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

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


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

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LN






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


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


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


1723 - New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-) +


1725 - Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-) +


1726 - Spending authority from offsetting collections applied to repay debt (-) +

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LN






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


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


1740 - Anticipated collections, reimbursements, and other income +


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


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

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

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LN






1801 - Change in uncollected payments, Federal sources (+ or -) +

SF 133: Report on Budget Execution and Budgetary Resources 1802 - Offsetting collections (previously unavailable) +


1810 - Spending authority from offsetting collections transferred to other accounts (-) +


1811 - Spending authority from offsetting collections transferred from other accounts +


1820 - Capital transfer of spending authority from offsetting collections to general fund (-) +


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

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LN






1823 - New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-) +


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


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


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


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


1840 - Anticipated collections, reimbursements, and other income +

Part 2

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LN






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


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

Part 2

SUPPLEMENT


Section VII




Right Side Attribute CombinationSZ

USSGL ACCOUNT NUMBER Begin/End Zero

412200 B $0412600 B412700 B413600 B413700 B413900 B414900 B415300 B416600 B417100 B417200 B420100 B422100 B422200 B422500 B425100 B428300 B428500 B428600 B


3Beginning Budgetary Account BalanceThe sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

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Section VII







3Beginning Budgetary Account BalanceThe sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


428700 B429500 B438400 B439400 B439700 B439800 B445000 B462000 B465000 B480100 B480200 B490100 B490800 B

Part 2

SUPPLEMENT


Section VII




LN


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

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

FMS 2108: Yearend Closing Statement

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

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

FMS 2108: Yearend Closing Statement

4 - Appropriations to Liquidate Contract Authority and Borrowings +

FMS 2108: Yearend Closing Statement 11 - Unobligated Balance +

FMS 2108: Yearend Closing Statement 5 - Borrowing and Contract Authority Adjustments +

FMS 2108: Yearend Closing Statement 7 - Reimbursements Earned and Refunds +

FMS 2108: Yearend Closing Statement 8 - Unfilled Customer Orders +


4Fund Resources equals Fund EquitiesThe sum of FMS 2108 Columns 2, 3, 4, 5, 7 and 8 must equal the sum of FMS 2108 Columns 9, 10 and 11.Statement Line / Statement LineEqual (=)12

01,02,03,04,05,06,07,08,09,10,11Left Side Attribute Combination Right Side Attribute Combination

Part 2

SUPPLEMENT


Section VII


Number:Name:

Description:Type:Operand:Fatal Period:



USSGL ACCOUNT NUMBER Begin/End Fed/NonFed Business Line

112000 E N FHOT112500 E N113000 E N120500 E N120900 E N


5Funds Held Outside of Treasury Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) from the Central Accounting and Reporting System (CARS) .USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





119400 E N HOLDSDR


6Holding of Special Drawing Rights Business Line BalanceVerify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the Central Accounting and reporting System (CARS) .USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





119300 E N RESPOS


7Reserve Position Business Line BalanceVerify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)12

01,02,03,04,05,06,07,08,09,10,11Left Side Attribute Combination

Part 2

SUPPLEMENT


Section VII


Number:Name:





161100 E F UNRLDISC161100 E N161100 E Z162100 E F


8Unrealized Discount Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





162000 E F INVAGNCYSEC


9Investment of Agency Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





161800 E E INVNONFEDSEC162000 E E167000 E N167100 E N167200 E N167900 E N


10Investments in Non-Federal Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





161800 E N CGHNONFEDSEC162000 E N162100 E N162200 E N


11Change in Non-Federal Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





161000 E F INVUSTREASSEC161000 E N161000 E Z163000 E F


12Investment in US Treasury Securities Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:





163100 E F ANAMTDISCPREM163300 E F


13Unamortized Discount and Premium Business Line BalancesVerify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium (ANAMTDISCPREM) from the Central Accounting and Reporting System (CARS).USSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:



LN

Statement Line Number Operand Statement Line Number OperandSF 133: Report on Budget Execution and Budgetary Resources 1021 - Recoveries of prior year unpaid obligations -

SF 133: Report on Budget Execution and Budgetary Resources 4010 - Outlays from new discretionary authority +

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

SF 133: Report on Budget Execution and Budgetary Resources 4011 - Outlays from discretionary balances +


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

SF 133: Report on Budget Execution and Budgetary Resources 4030 - Federal sources (-) +

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

SF 133: Report on Budget Execution and Budgetary Resources 4031 - Interest on Federal securities (-) +


1801 - Change in uncollected payments, Federal sources (+ or -) -

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


SF 133: Report on Budget Execution and Budgetary Resources 4034 - Offsetting governmental collections (-) +


14SF133 ProofIn 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.Statement Line / Statement LineEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






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






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



SF 133: Report on Budget Execution and Budgetary Resources 3000 - Unpaid obligations, brought forward, Oct 1 +


Part 2

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Number:Name:



LN






3001 - Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) +


3030 - Unpaid obligations transferred to other accounts (-) +


3031 - Unpaid obligations transferred from other accounts +

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


3060 - Uncollected pymts, Fed sources, brought forward, Oct 1 (-) +


3061 - Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -) +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






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


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


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

Part 2

SUPPLEMENT


Section VII






408100 E $0408200 E408300 E413700 E415300 E415400 E416600 E416800 E417100 E419900 E422500 E423200 E423300 E423400 E425100 E428300 E428500 E428600 E428700 E


15Reimbursements Earned and Refunds Zero Balance CheckA canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII







15Reimbursements Earned and Refunds Zero Balance CheckA canceling TAS must have a zero balance for reimbursements earned and refunds (column 7 of the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII






422100 E $0423000 E


16Unfilled Customer Orders Zero Balance CheckA canceling TAS must have a zero balance for unfilled customer orders (column 8 of the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII






480100 E $0483100 E487100 E488100 E


17Undelivered Orders and Contracts Zero Balance CheckA canceling TAS must have a zero balance for undelivered orders and contracts (column 9 from the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII






412400 E $0412700 E417200 E432000 E490100 E493100 E497100 E498100 E


18Accounts Payable and Other Liabilities Zero Balance CheckA canceling TAS must have a zero balance for accounts payable and other liabilities (column 10 from the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII






415700 E $0415800 E438200 E438300 E439400 E439600 E439700 E439800 E439900 E442000 E443000 E445000 E451000 E461000 E462000 E463000 E463500 E465000 E470000 E


19Unobligated Balance Zero Balance CheckA canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108).USSGL / ZeroEqual (=)12


Part 2

SUPPLEMENT


Section VII







19Unobligated Balance Zero Balance CheckA canceling TAS must have a zero balance for Unobligated Balances (column 11 from the 2108).USSGL / ZeroEqual (=)12


472000 E

Part 2

SUPPLEMENT


Section VII


Number:Name:



Right Side Attribute CombinationLS

Statement Line Number Operand SMAFSF 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 +





Outlay ReconciliationThe net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Reporting System (net outlays on the SMAF file).Statement Line / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


20

Part 2

SUPPLEMENT


Section VII


Number:Name:




Statement Line Number Operand SMAF




20


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



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

Part 2

SUPPLEMENT


Section VII


Number:Name:




Statement Line Number Operand SMAF




20



Part 2

SUPPLEMENT


Section VII


Number: 21Name: Closing Edit GTAS Year 1

Description:The amount for the current period beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

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

Left Side Attribute Combination Right Side Attribute CombinationCL

Please See Closing Edits Report


Part 2

SUPPLEMENT


Section VII






101000 B $0110100 B110300 B110900 B111000 B112000 B112500 B113000 B114500 B119000 B119300 B119400 B119500 B120000 B120500 B120900 B125000 B131000 B131900 B132000 B132100 B132500 B132900 B


22Beginning Proprietary Account BalanceThe sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII









133000 B133500 B134000 B134100 B134200 B134300 B134400 B134500 B134600 B134700 B134800 B135000 B135100 B135900 B136000 B136100 B136300 B136500 B136700 B136800 B137000 B137100 B137300 B

Part 2

SUPPLEMENT


Section VII










Part 2

SUPPLEMENT


Section VII









291000 B292000 B292200 B292300 B294000 B296000 B297000 B298000 B298500 B299000 B299500 B310000 B320000 B331000 B340000 B

Part 2

SUPPLEMENT


Section VII






101000 E $0109000 E110100 E110300 E110900 E111000 E112000 E112500 E113000 E114500 E119000 E119300 E119400 E119500 E120000 E120500 E120900 E125000 E131000 E131900 E132000 E132100 E132500 E


23Ending Proprietary Account BalanceThe sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII









132900 E133000 E133500 E134000 E134100 E134200 E134300 E134400 E134500 E134600 E134700 E134800 E135000 E135100 E135900 E136000 E136100 E136300 E136500 E136700 E136800 E137000 E137100 E

Part 2

SUPPLEMENT


Section VII










Part 2

SUPPLEMENT


Section VII









729200 E730000 E740000 E740100 E740500 E750000 E760000 E771000 E

Part 2

SUPPLEMENT


Section VII






403200 E $0403400 E404200 E404400 E404700 E404800 E406000 E407000 E408100 E408200 E408300 E411100 E411200 E411300 E411400 E411500 E411600 E411700 E411800 E411900 E412000 E412100 E


24Ending Budgetary Account BalanceThe sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII









412200 E412300 E412400 E412500 E412600 E412700 E412800 E412900 E413000 E413100 E413200 E413300 E413400 E413500 E413600 E413700 E413800 E413900 E414000 E414100 E414200 E414300 E

Part 2

SUPPLEMENT


Section VII










Part 2

SUPPLEMENT


Section VII









487100 E487200 E488100 E488200 E490100 E490200 E490800 E493100 E497100 E497200 E498100 E498200 E

Part 2

SUPPLEMENT


Section VII






880100 E $0880200 E880300 E880400 E


25Ending Memo Account BalanceThe sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:



SS

USSGL ACCOUNT NUMBER Begin/End


420100 B 420100 E


26Pre-closing Bal = Beg Bal for 420100Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.USSGL / USSGLEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:



SS



413900 B 413900 E




Part 2

SUPPLEMENT


Section VII


Number:Name:



SS



414900 B 414900 E




Part 2

SUPPLEMENT


Section VII


Number:Name:



SS



310000 B 310000 E


29Pre-closing Bal = Beg Bal for 310000Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.USSGL / USSGLEqual (=)

01,02,03,04,05,06,07,08,09,10,11,12Left Side Attribute Combination Right Side Attribute Combination

Part 2

SUPPLEMENT


Section VII


Number:Name:



SS



331000 B 331000 E


30Pre-closing Bal = Beg Bal for 331000Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.USSGL / USSGLEqual (=)


Part 2

SUPPLEMENT


Section VII






578000 E $0673000 E


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

01,02,03,04,05,06,07,08,09,10,11,12Left Side Attribute Combination

Part 2

SUPPLEMENT


Section VII






310700 E $0570000 E


32Appropriations Used and Expended Appropriations EditUSSGL account 310700 and USSGL account 570000 must equal the sum of zero.USSGL / ZeroEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:




USSGL ACCOUNT NUMBER Begin/End BETC

574000 E APSPCEXPSRRCTUR


33UCAD Reciprocal Category 7 Transferred-InThe sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a TAS must equal USSGL 574000.USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





574500 E APSPCURSRRCTEXP


34UCAD Reciprocal Category 7 Transferred-OutThe sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a TAS must equal USSGL 574500.USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





310200 E AXFERC575500 E BXFERC

NETC


35UCAD Reciprocal Category 8 Transferred-InThe 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 575500USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





310300 E AXFERD576500 E BXFERD

NETCAJ


36UCAD Reciprocal Category 8 Transferred-OutThe 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 576500USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





412800 E AXFERC412900 E AXFERD416700 E417000 E417300 E417500 E


37Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





417600 E BXFERC419000 E BXFERD419100 E419200 E419300 E419600 E419700 E435600 E483100 E493100 E


38Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD"The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of USSGL accounts 417600, 419000, 419100, 419200, 419300, 435600, 483100 and 493100 for that TAS.USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:




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

415100 E S EG CXFERC415100 E S EC CXFERD415100 E S EM415100 E S EP415100 E S ER415100 E S ES415100 E S ET415100 E S TR415200 E EG415200 E EC415200 E EM415200 E EP415200 E ER415200 E ES415200 E ET415200 E TR439200 E D ES439200 E P ES


39Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 415100, 415200, 439200 and 439300USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:




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


39Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 415100, 415200, 439200 and 439300USSGL / SMAFEqual (=)


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

Part 2

SUPPLEMENT


Section VII






575600 E CXFERC


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


Part 2

SUPPLEMENT


Section VII






576600 E CXFERD


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


Part 2

SUPPLEMENT


Section VII




SS

USSGL ACCOUNT NUMBER Begin/End PY Adj


413400 E X 487100 E X414400 E X 497100 E X


42Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year ObligationsThe Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.USSGL / USSGLLess Than Or Equal (<=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:



LN



9.1 - Net Position - Funds From Dedicated Collections +

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


9.2 - Net Position - Funds Other Than Those From Dedicated Collections +

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

Reclassified Statement of Changes in Net Position 2.2 - Corrections of Errors +


2.3 - Corrections of Errors - Years Preceding the Prior Year +

Reclassified Statement of Changes in Net Position 3.1 - Changes in Accounting Principles (RC 29) /1 +

Reclassified Statement of Changes in Net Position 3.2 - Corrections of Errors (RC 29) +


43Reclassified Net Position LinesThe Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current and prior fiscal years.Statement Line / Statement LineEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






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


5.1 - Individual Income Tax and Tax Withholdings (for use by Treasury only) +


5.2 - Corporation Income Taxes (for use by Treasury only) +

Reclassified Statement of Changes in Net Position 5.3 - Excise Taxes +

Reclassified Statement of Changes in Net Position 5.4 - Unemployment Taxes +

Reclassified Statement of Changes in Net Position 5.5 - Customs Duties +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN





Reclassified Statement of Changes in Net Position 5.6 - Estate and Gift Taxes +

Reclassified Statement of Changes in Net Position 5.7 - Other Taxes and Receipts +

Reclassified Statement of Changes in Net Position 5.8 - Miscellaneous Earned Revenues/2 +


6.1 - Federal Securities Interest Revenue Including Associated Gains and Losses (Nonexchange) (RC 03) /1 +


6.2 - Borrowings and Other Interest Revenue (Nonexchange) (RC 05) /1 +


6.3 - Benefit Program Revenue (Nonexchange) (RC 26) /1 +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN





Reclassified Statement of Changes in Net Position 6.4 - Other Taxes and Receipts (RC 45) /1 +


7.1 - Appropriations Received As Adjusted (Rescissions and Other Adjustments) (RC 41) /1 +


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


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


7.4 - Nonexpenditure Transfers-In of Unexpended Appropriations and Financing Sources (RC 08) /1 +


7.5 - Nonexpenditure Transfers-Out of Unexpended Appropriations and Financing Sources (RC 08) /1 +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






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


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


7.8 - Nonexpenditure Transfer-In of Financing Sources - Capital Transfers (RC 11) +


7.9 - Nonexpenditure Transfer-Out of Financing Sources - Capital Transfers (RC 11) +


7.10 - Collections for Others Transferred to the General Fund (RC 44) +


7.11 - Accrual for Amounts to be Collected for Others and Transferred to the General Fund (RC 29) +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






7.12 - Other Budgetary Financing Sources (RC 29) /1, 8 +


8.1 - Transfers-In Without Reimbursement (RC 18) /1 +


8.2 - Transfers-Out Without Reimbursement (RC 18) /1 +

Reclassified Statement of Changes in Net Position 8.3 - Imputed Financing Sources (RC 25) /1 +


8.4 - Non-Entity Collections Transferred to the General Fund (RC 44) +


8.5 - Accrual for Non-Entity Amounts To Be Collected and Transferred to the General Fund (RC 48) +

Part 2

SUPPLEMENT


Section VII


Number:Name:



LN






8.6 - Other Non-Budgetary Financing Sources (RC 29) /1, 9 +

Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number OperandReclassified Statement of Net Cost 2 - Non-Federal Gross Cost +Reclassified Statement of Net Cost 3 - Interest on Debt Held by the Public +Reclassified Statement of Net Cost

4 - Gains/Losses from Changes in Actuarial Assumptions +

Reclassified Statement of Net Cost 7.1 - Benefit Program Costs (RC 26) /2 +Reclassified Statement of Net Cost 7.2 - Imputed Costs (RC 25) /2 +Reclassified Statement of Net Cost 7.3 - Buy/Sell Cost (RC24) /2 +Reclassified Statement of Net Cost 7.4 - Federal Securities Interest Expense (RC 03) /2 +Reclassified Statement of Net Cost

7.5 - Borrowing and Other Interest Expense (RC05) /2 +


44Reclassified Net Cost LinesThe Net Cost of Operations line on the Statement of Changes in Net Position must equal the Net Cost line on the Statement of Net Cost.Statement Line / Statement LineEqual (=)


Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand




Reclassified Statement of Net Cost 7.6 - Borrowing Losses (RC 06) /2 +Reclassified Statement of Net Cost 7.7 - Other Expenses (without reciprocals) (RC 29) +Reclassified Statement of Net Cost 11 - Non-Federal Earned Revenue +Reclassified Statement of Net Cost 12.1 - Benefit Program Revenue (RC 26) /2 +Reclassified Statement of Net Cost 12.2 - Buy/Sell Revenue (RC 24) /2 +Reclassified Statement of Net Cost

12.3 - Federal Securities Interest Revenue Including Associated Gains and Losses (Exchange) (RC 03) /2 +


12.4 - Borrowing and Other Interest Revenue (RC 05) /2 +

Reclassified Statement of Net Cost 12.5 - Borrowing Gains (RC 06) /2 +

Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand





12.6 - Other Revenue (without reciprocal) (RC 29) /2 +

Part 2

SUPPLEMENT


Section VII


Number: 45Name: Closing Edit GTAS Year 2

Description:The amount for the current quarter beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

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

Left Side Attribute Combination Right Side Attribute CombinationCL

Please See Closing Edits Report


Part 2

SUPPLEMENT


Section VII


Number:Name:




USSGL ACCOUNT NUMBER Begin/End PY Adj Zero

411100 E B $0411200 E B411300 E B411400 E B411500 E B411600 E B411700 E B411800 E B411900 E B412100 E B412200 E B412300 E B412400 E B412500 E B412600 E B412700 E B412800 E B412900 E B413000 E B413500 E B413700 E B413800 E B


46Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting SystemThe sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:








414000 E B414500 E B414600 E B414700 E B414800 E B415000 E B415100 E B415200 E B415300 E B415400 E B415500 E B416600 E B416700 E B416800 E B417000 E B417100 E B417200 E B417300 E B417500 E B417600 E B419000 E B

Part 2

SUPPLEMENT


Section VII


Number:Name:









Part 2

SUPPLEMENT


Section VII


Number:Name:








487200 E B488100 E B488200 E B490100 E B490200 E B490800 E B493100 E B497100 E B497200 E B498100 E B498200 E B

Part 2

SUPPLEMENT


Section VII


Number:Name:





411100 E P $0411200 E P411300 E P411400 E P411500 E P411600 E P411700 E P411800 E P411900 E P412100 E P412200 E P412300 E P412400 E P412500 E P412600 E P412700 E P412800 E P412900 E P413000 E P413100 E P413200 E P413300 E P


47Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting SystemThe sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.USSGL / ZeroEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


Number:Name:








413400 E P413500 E P413600 E P413700 E P413800 E P414000 E P414100 E P414300 E P414400 E P414600 E P414700 E P415000 E P415100 E P415200 E P415300 E P415400 E P415500 E P415700 E P415800 E P416600 E P416700 E P416800 E P

Part 2

SUPPLEMENT


Section VII


Number:Name:









Part 2

SUPPLEMENT


Section VII


Number:Name:








445000 E P462000 E P465000 E P480100 E P480200 E P483100 E P487100 E P487200 E P488100 E P488200 E P490100 E P490200 E P490800 E P493100 E P497100 E P497200 E P498100 E P498200 E P

Part 2

SUPPLEMENT


Section VII






439000 E RAPPRCRAPPRD


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


Part 2

SUPPLEMENT


Section VII


Number:Name:





411100 E AP411200 E APADV411500 E APBGT411600 E APCRREF411700 E APIND411800 E APINDYEC411900 E APINDYED

APLIMINDAPOTHAPROPRSSWYE


49Normal Warrants Edit (4000 series)The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal the sum of USSGL accounts 411100+411200+411500+411700+411800+411900.USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII


Number:Name:





310100 E AP310600 E APADV

APBGTAPCRREFAPINDAPINDYECAPINDYEDAPLIMINDAPOTHAPROPJRCRRAPPRCRAPPRDRSSWSWYE


50Normal Warrants EditThe BETC balances from the Central Accounting and Reporting System (CARS) that represent all the normal warrant activity should equal the sum of USSGL accounts 310600 and 310100.USSGL / SMAFEqual (=)


Part 2

SUPPLEMENT


Section VII




SS



415700 E X 439700 E X


51USSGLs 415700 and 439700The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.USSGL / USSGLLess Than Or Equal (<=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII




SS



415800 E X 439800 E X


52USSGLs 415800 and 439800The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.USSGL / USSGLLess Than Or Equal (<=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand ZeroSF 133: Report on Budget Execution and Budgetary Resources 1700 - Collected + $0


53Spending Authority, Collected, DiscretionarySpending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.Statement Line / Statement LineGreater Than Or Equal (>=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand ZeroSF 133: Report on Budget Execution and Budgetary Resources 1800 - Collected + $0


54Spending Authority, Collected, MandatorySpending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.Statement Line / Statement LineGreater Than Or Equal (>=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand ZeroSF 133: Report on Budget Execution and Budgetary Resources 2001 - Category A (by quarter) + $0







55Total Reimbursable and Direct ObligationsTotal Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.Statement Line / Statement LineGreater Than Or Equal (>=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII




LN

Statement Line Number Operand Zero


55Total Reimbursable and Direct ObligationsTotal Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.Statement Line / Statement LineGreater Than Or Equal (>=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


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

Right Side Attribute CombinationUF

USSGL ACCOUNT NUMBER Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr Main Bureau of Public Debt

134200 E F 020 0550 Payables134200 E F 020 0551


56


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

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

Part 2

SUPPLEMENT


Section VII






161000 E F 020 0500 Amortization on Securities161000 E F 020 0505 Discount on Securities161100 E F 020 0550 Premium on Securities161200 E F 020 0550 Securities Issued161300 E F 020 0550163000 E F 020 0500163100 E F 020 0550163300 E F 020 0550


57


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

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

Part 2

SUPPLEMENT


Section VII


Number:Name:

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




531100 E F 020 0550 Expenses531100 E F 020 0551711100 E F 020 0550721100 E F 020 0550


58


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

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

Part 2

SUPPLEMENT


Section VII






214100 E F 020 1337 Receivables214100 E F 020 1350214100 E F 020 1351214100 E F 020 1401214100 E F 020 1497214100 E F 020 1499214100 E F 011 1499214100 E F 012 1499214100 E F 013 1499214100 E F 014 1499214100 E F 019 1499214100 E F 027 1499214100 E F 036 1499214100 E F 068 1499214100 E F 069 1499214100 E F 070 1499214100 E F 071 1499214100 E F 072 1499214100 E F 073 1499


59


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

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

Part 2

SUPPLEMENT


Section VII







59


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

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

214100 E F 075 1499214100 E F 083 1499214100 E F 086 1499214100 E F 089 1499214100 E F 091 1499214100 E F 097 1499214100 E F 020 1338214100 E F 020 1360214100 E F 020 1363214100 E F 020 1408214100 E F 020 1413214100 E F 020 1417214100 E F 020 1418214100 E F 020 1433214100 E F 020 1495

Part 2

SUPPLEMENT


Section VII






251000 E F 020 1337 Assets251000 E F 020 1350251000 E F 020 1351251000 E F 020 1401251000 E F 020 1497251000 E F 020 1499251000 E F 011 1499251000 E F 012 1499251000 E F 013 1499251000 E F 014 1499251000 E F 019 1499251000 E F 027 1499251000 E F 036 1499251000 E F 068 1499251000 E F 069 1499251000 E F 070 1499251000 E F 071 1499251000 E F 072 1499251000 E F 073 1499


60


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

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

Part 2

SUPPLEMENT


Section VII







60



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

251000 E F 075 1499251000 E F 083 1499251000 E F 086 1499251000 E F 089 1499251000 E F 091 1499251000 E F 097 1499251000 E F 020 1338251000 E F 020 1360251000 E F 020 1363251000 E F 020 1408251000 E F 020 1413251000 E F 020 1417251000 E F 020 1418251000 E F 020 1433251000 E F 020 1495251100 E F 020 1401251100 E F 020 1495251100 E F 020 1418251100 E F 020 1413

Part 2

SUPPLEMENT


Section VII







60



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

251100 E F 020 1497251100 E F 020 1417251100 E F 020 1350251100 E F 020 1433251100 E F 020 1351251100 E F 020 1360251100 E F 020 1338

Part 2

SUPPLEMENT


Section VII






631000 E F 020 1337 REVENUE631000 E F 020 1350631000 E F 020 1351631000 E F 020 1401631000 E F 020 1497631000 E F 020 1499631000 E F 011 1499631000 E F 012 1499631000 E F 013 1499631000 E F 014 1499631000 E F 019 1499631000 E F 027 1499631000 E F 036 1499631000 E F 068 1499631000 E F 069 1499631000 E F 070 1499631000 E F 071 1499631000 E F 072 1499631000 E F 073 1499631000 E F 075 1499631000 E F 083 1499


61


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

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

Part 2

SUPPLEMENT


Section VII







61



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

631000 E F 086 1499631000 E F 089 1499631000 E F 091 1499631000 E F 097 1499631000 E F 020 1338631000 E F 020 1360631000 E F 020 1363631000 E F 020 1408631000 E F 020 1413631000 E F 020 1417631000 E F 020 1418631000 E F 020 1433631000 E F 020 1495711200 E F 020 1338711200 E F 020 1360711200 E F 020 1413711200 E F 020 1417711200 E F 020 1418711200 E F 020 1433711200 E F 020 1495

Part 2

SUPPLEMENT


Section VII







61



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

711200 E F 020 1350711200 E F 020 1351711200 E F 020 1401711200 E F 020 1497721200 E F 020 1338721200 E F 020 1360721200 E F 020 1413721200 E F 020 1417721200 E F 020 1418721200 E F 020 1433721200 E F 020 1495721200 E F 020 1350721200 E F 020 1351721200 E F 020 1401721200 E F 020 1497

Part 2

SUPPLEMENT


Section VII





Trading Ptnr Main Federal Finance Bank

214100 E F 020 4521 Interest Receivable


62


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

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

Part 2

SUPPLEMENT


Section VII






252000 E F 020 4521 ASSETS


63


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

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

Part 2

SUPPLEMENT


Section VII


Number:Name:

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




631000 E F 020 4521 Gains711200 E F 020 4521 Interest Revenue721200 E F 020 4521 Losses


64


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

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

Part 2

SUPPLEMENT


Section VII


Number:Name:





435000 E SWYE


65Cancelled Authority EditThe BETC balances from the Central Accounting and Reporting System (CARS) that represent year-end cancelled authority activity should equal USSGL account 435000USSGL / SMAFEqual (=)12


Part 2

SUPPLEMENT


Section VII


Number:Name:





439100 E APINDYECAPINDYED


66Adjustments to Indefinite Appropriations EditThe sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TASUSSGL / SMAFEqual (=)01,02,03,04,05,06,07,08,09,10,11,12


Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit

BeginningEnding Balance

IndicatorAuthorityType Code

TAS Status

ReportingType Code Trans. Code

BeginningBalance USSGL Account

21 412200 C/D E U 412200408100 C/D E B/C/D/P/R/S E/U 412600412600 C/D E B/P E/U 412600412700 C/D E E/U 412700413600 C/D E E/U 413600413700 C/D E E/U 413700415500 C/D E U 413700413100 C/D E E/U 413900413200 C/D E S E/U 413900413300 C/D E E/U 413900413400 C/D E E/U 413900413500 C/D E P/S E/U 413900413900 C/D E E/U 413900439200 C/D E C U 413900439300 C/D E C U 413900414000 C/D E P/S E/U 414900414100 C/D E E/U 414900414300 C/D E E/U 414900414400 C/D E E/U 414900414500 C/D E E/U 414900414900 C/D E E/U 414900439200 C/D E B U 414900439300 C/D E B U 414900415300 C/D E U 415300415400 C/D E U 415300408200 C/D E B/C/D/P/R/S E/U 416600416600 C/D E E/U 416600408300 C/D E B/C/D/P/R/S U 417100417100 C/D E E/U 417100417200 C/D E E/U 417200

U.S. Government Standard General LedgerClosing Edits Detail Report

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




411100 C/D E D/P E/U 420100411200 C/D E E/U 420100411300 C/D E D/P E/U 420100411400 C/D E D/P E/U 420100411500 C/D E D/P E/U 420100411600 C/D E P E/U 420100411700 C/D E D/P E/U 420100411800 C/D E E/U 420100411900 C/D E D/E/F/P E/U 420100412500 C/D E E/U 420100412800 C/D E B/P E/U 420100412900 C/D E B/P E/U 420100413000 C/D E E/U 420100413800 C/D E E/U 420100414200 C/D E E/U 420100414600 C/D E B/P/S E/U 420100414700 C/D E E/U 420100414800 C/D E E/U 420100415000 C/D E E/U 420100415100 C/D E S E/U 420100415200 C/D E E/U 420100416700 C/D E E/U 420100417000 C/D E P/S E/U 420100417300 C/D E E/U 420100417500 C/D E P/S E/U 420100417600 C/D E E/U 420100419000 C/D E E/U 420100419100 C/D E E/U 420100419200 C/D E E/U 420100419300 C/D E P/S E/U 420100

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




419500 C/D E E/U 420100419600 C/D E E 420100419700 C/D E E 420100420100 C/D E E/U 420100421200 C/D E E/U 420100425200 C/D E E/U 420100425300 C/D E E/U 420100425500 C/D E E/U 420100426000 C/D E E/U 420100426100 C/D E E/U 420100426200 C/D E E/U 420100426300 C/D E E/U 420100426400 C/D E E/U 420100426500 C/D E E/U 420100426600 C/D E E/U 420100426700 C/D E E/U 420100427100 C/D E E/U 420100427300 C/D E E/U 420100427500 C/D E E/U 420100427600 C/D E E/U 420100427700 C/D E E/U 420100429000 C/D E E/U 420100435100 C/D E E/U 420100435500 C/D E E/U 420100435600 C/D E E/U 420100437000 C/D E E/U 420100438700 C/D E D/P E/U 420100438800 C/D E D/P E/U 420100439000 C/D E E 420100439100 C/D E E/U 420100

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




439200 C/D E D/P/R/S E/U 420100439300 C/D E D/P/R/S E/U 420100490200 C/D E E/U 420100497200 C/D E E/U 420100498200 C/D E E/U 420100422100 C/D E E/U 422100423000 C/D E E/U 422100422200 C/D E E/U 422200423100 C/D E E/U 422200419900 C/D E E/U 422500422500 C/D E E/U 422500423200 C/D E E/U 422500423300 C/D E E/U 425100425100 C/D E E/U 425100428300 C/D E E/U 428300428500 C/D E E/U 428500428600 C/D E E/U 428600423400 C/D E E/U 428700428700 C/D E E/U 428700429500 C/D E E/U 429500412100 C/D E D/P E/U 435700412300 C/D E B/P/S E/U 438400412400 C/D E E/U 438400416800 C/D E E/U 438400435700 C/D E E/U 438400438200 C/D E B/C/D/P/S E/U 438400438300 C/D E D/P/S E/U 438400438400 C/D E B/D/P/S E/U 438400439400 C/D E E/U 439400439600 C/D E E/U 439400

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




415700 C/D E P U 439700432000 C/D E E/U 439700439700 C/D E C/P E/U 439700439900 C/D E E/U 439700415800 C/D E E/U 439800439800 C/D E E/U 439800442000 C/D E U N 445000443000 C/D E U N 445000445000 C/D E U N 445000451000 C/D E U N 445000461000 C/D E U N 445000463000 C/D E U N 445000470000 C/D E U N 445000462000 C/D E U N 462000472000 C/D E U N 462000442000 C/D E U X 465000443000 C/D E U X 465000445000 C/D E E/U X/K/N 465000451000 C/D E U X 465000461000 C/D E U X 465000462000 C/D E E/U X/K/N 465000463000 C/D E U X 465000465000 C/D E E K/N 465000470000 C/D E U X 465000472000 C/D E U X 465000480100 C/D E E/U 480100483100 C/D E E/U 480100487100 C/D E E/U 480100488100 C/D E E/U 480100480200 C/D E E/U 480200

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




483200 C/D E E/U 480200487200 C/D E E/U 480200488200 C/D E E/U 480200490100 C/D E E/U 490100493100 C/D E E/U 490100497100 C/D E E/U 490100498100 C/D E E/U 490100490800 C/D E U 490800

45 101000 C/D E E/U E/F/U 101000109000 C/D E E/U E/F/U 109000111000 C/D E E/U E/F/U 111000112000 C/D E E/U E/F/U 112000112500 C/D E E/U E/F/U 112500113000 C/D E E/U E/F/U 113000119000 C/D E E/U E/F/U 119000119300 C/D E E/U E/F/U 119300119400 C/D E E/U E/F/U 119400119500 C/D E E/U E/F/U 119500120000 C/D E E/U E/F/U 120000120500 C/D E U E 120500120900 C/D E U E 120900131000 C/D E E/U E/F/U 131000131900 C/D E E/U E/F/U 131900132000 C/D E E/U E/F/U 132000132100 C/D E U E/F/U 132100132500 C/D E E/U E/F/U 132500132900 C/D E E/U E/F/U 132900133000 C/D E E/U E/F/U 133000133500 C/D E E/U E/F/U 133500134000 C/D E E/U E/F/U 134000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




134100 C/D E E/U E/F/U 134100134200 C/D E E/U E/F/U 134200134300 C/D E E/U E/F/U 134300134400 C/D E U E 134400134500 C/D E E/U E/F/U 134500134600 C/D E E/U E/F/U 134600134700 C/D E E/U E/F/U 134700134800 C/D E E/U E/F/U 134800135000 C/D E E/U E/F/U 135000135100 C/D E E/U E/F/U 135100135900 C/D E E/U E/F/U 135900136000 C/D E E/U E/F/U 136000136100 C/D E E/U E/F/U 136100136300 C/D E E/U E/F/U 136300136500 C/D E E/U E/F/U 136500136700 C/D E E/U E/F/U 136700136800 C/D E E/U E/F/U 136800137000 C/D E E/U E/F/U 137000137100 C/D E E/U E/F/U 137100137300 C/D E E/U E/F/U 137300137500 C/D E E/U E/F/U 137500137700 C/D E E/U E/F/U 137700137800 C/D E E/U E/F/U 137800138000 C/D E E/U E/F/U 138000138100 C/D E E/U E/F/U 138100138400 C/D E U E 138400138500 C/D E E/U E/F/U 138500138900 C/D E E/U E/F/U 138900139900 C/D E E/U E/F/U 139900141000 C/D E E/U E/F/U 141000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




151100 C/D E E/U E/F/U 151100151200 C/D E E/U E/F/U 151200151300 C/D E E/U E/F/U 151300151400 C/D E E/U E/F/U 151400151900 C/D E E/U E/F/U 151900152100 C/D E E/U E/F/U 152100152200 C/D E E/U E/F/U 152200152300 C/D E E/U E/F/U 152300152400 C/D E E/U E/F/U 152400152500 C/D E E/U E/F/U 152500152600 C/D E E/U E/F/U 152600152700 C/D E E/U E/F/U 152700152900 C/D E E/U E/F/U 152900153100 C/D E E/U E/F/U 153100153200 C/D E E/U E/F/U 153200154100 C/D E E/U E/F/U 154100154200 C/D E E/U E/F/U 154200154900 C/D E E/U E/F/U 154900155100 C/D E E/U E/F/U 155100155900 C/D E E/U E/F/U 155900156100 C/D E E/U E/F/U 156100156900 C/D E E/U E/F/U 156900157100 C/D E E/U E/F/U 157100157200 C/D E E/U E/F/U 157200159100 C/D E E/U E/F/U 159100159900 C/D E E/U E/F/U 159900161000 C/D E E/U E/F/U 161000161100 C/D E E/U E/F/U 161100161200 C/D E E/U E/F/U 161200161300 C/D E E/U E/F/U 161300

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




161800 C/D E E/U E/F/U 161800162000 C/D E E/U E/F/U 162000162100 C/D E E/U E/F/U 162100162200 C/D E E/U E/F/U 162200162300 C/D E E/U E/F/U 162300163000 C/D E E/U E/F/U 163000163100 C/D E E/U E/F/U 163100163300 C/D E E/U E/F/U 163300164200 C/D E E/U E/F/U 164200164300 C/D E E/U E/F/U 164300164400 C/D E E/U E/F/U 164400164500 C/D E E/U E/F/U 164500164600 C/D E E/U E/F/U 164600164700 C/D E E/U E/F/U 164700165000 C/D E E/U E/F/U 165000165100 C/D E E/U E/F/U 165100165200 C/D E E/U E/F/U 165200165300 C/D E E/U E/F/U 165300167000 C/D E U E 167000167100 C/D E U E 167100167200 C/D E U E 167200167900 C/D E U E 167900169000 C/D E E/U E/F/U 169000171100 C/D E E/U E/F/U 171100171200 C/D E E/U E/F/U 171200171900 C/D E E/U E/F/U 171900172000 C/D E E/U E/F/U 172000173000 C/D E E/U E/F/U 173000173900 C/D E E/U E/F/U 173900174000 C/D E E/U E/F/U 174000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




174900 C/D E E/U E/F/U 174900175000 C/D E E/U E/F/U 175000175900 C/D E E/U E/F/U 175900181000 C/D E E/U E/F/U 181000181900 C/D E E/U E/F/U 181900182000 C/D E E/U E/F/U 182000182900 C/D E E/U E/F/U 182900183000 C/D E E/U E/F/U 183000183200 C/D E E/U E/F/U 183200183900 C/D E E/U E/F/U 183900184000 C/D E E/U E/F/U 184000184900 C/D E E/U E/F/U 184900189000 C/D E E/U E/F/U 189000189900 C/D E E/U E/F/U 189900192100 C/D E E/U E/F/U 192100192300 C/D E E/U E/F/U 192300192500 C/D E E/U E/F/U 192500199000 C/D E E/U E/F/U 199000199500 C/D E E/U E/U 199500211000 C/D E E/U E/F/U 211000211200 C/D E E/U E/F/U 211200212000 C/D E E/U E/F/U 212000213000 C/D E E/U E/F/U 213000214000 C/D E E/U E/F/U 214000214100 C/D E E/U E/F/U 214100215000 C/D E E/U E/F/U 215000215500 C/D E E/U E/F/U 215500216000 C/D E E/U E/F/U 216000217000 C/D E E/U E/F/U 217000218000 C/D E E/U E/F/U 218000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




219000 C/D E E/U E/F/U 219000219100 C/D E E/U E/F/U 219100219200 C/D E U E 219200219300 C/D E U E 219300221000 C/D E E/U E/F/U 221000221100 C/D E E/U E/F/U 221100221300 C/D E E/U E/F/U 221300221500 C/D E E/U E/F/U 221500221600 C/D E E/U E/F/U 221600221700 C/D E E/U E/F/U 221700221800 C/D E E/U E/F/U 221800222000 C/D E E/U E/F/U 222000222500 C/D E E/U E/F/U 222500229000 C/D E E/U E/F/U 229000231000 C/D E E/U E/F/U 231000232000 C/D E E/U E/F/U 232000240000 C/D E E/U E/F/U 240000251000 C/D E E/U E/F/U 251000251100 C/D E E/U E/F/U 251100252000 C/D E E/U E/F/U 252000253000 C/D E E/U E/F/U 253000253100 C/D E E/U E/F/U 253100253200 C/D E E/U E/F/U 253200253300 C/D E E/U E/F/U 253300253400 C/D E E/U E/F/U 253400254000 C/D E E/U E/F/U 254000259000 C/D E E/U E/F/U 259000261000 C/D E E/U E/F/U 261000262000 C/D E E/U E/F/U 262000263000 C/D E E/U E/F/U 263000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




265000 C/D E E/U E/F/U 265000266000 C/D E E/U E/F/U 266000267000 C/D E E/U E/F/U 267000269000 C/D E E/U E/F/U 269000291000 C/D E E/U E/F/U 291000292000 C/D E E/U E/F/U 292000292200 C/D E E/U E/F/U 292200292300 C/D E E/U E/F/U 292300294000 C/D E E/U E/F/U 294000296000 C/D E E/U E/F/U 296000297000 C/D E E/U E/F/U 297000298000 C/D E E/U E/F/U 298000298500 C/D E E/U E/F/U 298500299000 C/D E E/U E/F/U 299000299500 C/D E E/U E/F/U 299500310000 C/D E E/U E/F/U 310000310100 C/D E E/U E/F/U 310000310200 C/D E E/U E/F/U 310000310300 C/D E E/U E/F/U 310000310500 C/D E E/U E/F/U 310000310600 C/D E E/U E/F/U 310000310700 C/D E E/U E/F/U 310000310800 C/D E E/U E/F/U 310000310900 C/D E E/U E/F/U 310000331000 C/D E E/U E/F/U 331000510000 C/D E E/U E/F/U 331000510900 C/D E E/U E/F/U 331000520000 C/D E E/U E/U 331000520900 C/D E E/U E/U 331000531000 C/D E E/U E/U 331000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




531100 C/D E E/U E/U 331000531200 C/D E E/U E/U 331000531300 C/D E E/U E/F/U 331000531400 C/D E E/U E/F/U 331000531500 C/D E E/U E/F/U 331000531700 C/D E E/U E/U 331000531800 C/D E E/U E/U 331000531900 C/D E E/U E/U 331000532000 C/D E E/U E/U 331000532400 C/D E E/U E/U 331000532500 C/D E E/U E/U 331000532900 C/D E E/U E/U 331000540000 C/D E E/U E/U 331000540500 C/D E U U 331000540600 C/D E U U 331000540900 C/D E E/U E/U 331000550000 C/D E E/U E/U 331000550900 C/D E E/U E/U 331000560000 C/D E E/U E/U 331000560900 C/D E E/U E/U 331000561000 C/D E E/U E/U 331000561900 C/D E E/U E/U 331000564000 C/D E E/U E/F/U 331000564900 C/D E E/U E/F/U 331000565000 C/D E E/U E/F/U 331000565900 C/D E E/U E/F/U 331000570000 C/D E E/U E/F/U 331000570500 C/D E E/U E/F/U 331000570800 C/D E E/U E/F/U 331000570900 C/D E E/U E/F/U 331000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




572000 C/D E E/U E/F/U 331000573000 C/D E E/U E/F/U 331000574000 C/D E E/U E/F/U 331000574500 C/D E E/U E/F/U 331000575000 C/D E E/U E/F/U 331000575500 C/D E E/U E/F/U 331000575600 C/D E E/U E/F/U 331000576000 C/D E E/U E/F/U 331000576500 C/D E E/U E/F/U 331000576600 C/D E E/U E/F/U 331000577500 C/D E E/U E/F/U 331000577600 C/D E E/U E/F/U 331000578000 C/D E E/U E/F/U 331000579000 C/D E E/U E/F/U 331000579100 C/D E E/U E/F/U 331000579200 C/D E E/U E/F/U 331000579500 C/D E E/U F/U 331000580000 C/D E E/U E/F/U 331000580100 C/D E E/U E/F/U 331000580200 C/D E E/U E/F/U 331000580300 C/D E E/U E/F/U 331000580400 C/D E E/U E/F/U 331000580500 C/D E E/U E/F/U 331000580600 C/D E E/U E/F/U 331000582000 C/D E E/U E/F/U 331000582100 C/D E E/U E/F/U 331000582200 C/D E E/U E/F/U 331000582300 C/D E E/U E/F/U 331000582400 C/D E E/U E/F/U 331000582500 C/D E E/U E/F/U 331000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




582600 C/D E E/U E/F/U 331000583000 C/D E E/U E/F/U 331000583100 C/D E E/U E/F/U 331000583200 C/D E E/U E/F/U 331000583300 C/D E E/U E/F/U 331000583400 C/D E E/U E/F/U 331000583500 C/D E E/U E/F/U 331000583600 C/D E E/U E/F/U 331000589000 C/D E E/U E/F/U 331000589100 C/D E E/U E/F/U 331000589200 C/D E E/U E/F/U 331000589300 C/D E E/U E/F/U 331000589400 C/D E E/U E/F/U 331000589500 C/D E E/U E/F/U 331000589600 C/D E E/U E/F/U 331000590000 C/D E E/U E/F/U 331000590900 C/D E E/U E/U 331000591900 C/D E E/U E/F/U 331000599000 C/D E E/U E/F/U 331000599100 C/D E E/U E/F/U 331000599300 C/D E E/U E/F/U 331000599400 C/D E E/U E/F/U 331000599700 C/D E E/U E/F/U 331000599800 C/D E E/U E/F/U 331000610000 C/D E E/U E/U 331000619000 C/D E E/U E/F/U 331000619900 C/D E E/U E/F/U 331000631000 C/D E E/U E/U 331000632000 C/D E E/U E/U 331000633000 C/D E E/U E/U 331000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




633800 C/D E U E 331000634000 C/D E E/U E/F/U 331000640000 C/D E E/U E/F/U 331000650000 C/D E E/U E/F/U 331000660000 C/D E E/U E/F/U 331000661000 C/D E E/U E/F/U 331000671000 C/D E C/E/U E/F/U 331000672000 C/D E E/U E/F/U 331000673000 C/D E E/U E/F/U 331000679000 C/D E E/U E/U 331000680000 C/D E C/E/U E/F 331000685000 C/D E E/U E/U 331000690000 C/D E E/U E/U 331000711000 C/D E C/E/U E/F 331000711100 C/D E E/U E/U 331000711200 C/D E E/U E/U 331000718000 C/D E E/U E/U 331000718100 C/D E U E 331000719000 C/D E E/U E/U 331000719100 C/D E U E 331000721000 C/D E C/E/U E/F 331000721100 C/D E E/U E/U 331000721200 C/D E E/U E/U 331000728000 C/D E E/U E/U 331000728100 C/D E U E 331000729000 C/D E E/U E/U 331000729100 C/D E U E 331000730000 C/D E E/U E/U 331000740000 C/D E E/U E/U 331000740100 C/D E E/U E/U 331000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




740500 C/D E E/U E/U 331000750000 C/D E E/U E/F/U 331000760000 C/D E E/U E/F/U 331000340000 C/D E E/U F 340000341000 C/D E E/U F 340000342000 C/D E E/U F 340000520000 C/D E E/U F 340000520900 C/D E E/U F 340000531000 C/D E E/U F 340000531100 C/D E E/U F 340000531200 C/D E E/U F 340000531700 C/D E E/U F 340000531800 C/D E E/U F 340000531900 C/D E E/U F 340000532000 C/D E E/U F 340000532400 C/D E E/U F 340000532500 C/D E E/U F 340000532900 C/D E E/U F 340000540000 C/D E E/U F 340000540900 C/D E E/U F 340000550000 C/D E E/U F 340000550900 C/D E E/U F 340000560000 C/D E E/U F 340000560900 C/D E E/U F 340000561000 C/D E E/U F 340000561900 C/D E E/U F 340000590900 C/D E E/U F 340000610000 C/D E E/U F 340000631000 C/D E E/U F 340000632000 C/D E E/U F 340000

Part 2

SUPPLEMENT


Section VII


EditNo

Prior Year

USSGL Account

Debit orCredit



TAS Status




633000 C/D E E/U F 340000679000 C/D E E/U F 340000680000 C/D E C/E/U F 340000685000 C/D E E/U F 340000690000 C/D E E/U F 340000711000 C/D E C/E/U F 340000711100 C/D E E/U F 340000711200 C/D E E/U F 340000718000 C/D E E/U F 340000719000 C/D E E/U F 340000721000 C/D E C/E/U F 340000721100 C/D E E/U F 340000721200 C/D E E/U F 340000728000 C/D E E/U F 340000729000 C/D E E/U F 340000730000 C/D E E/U F 340000740000 C/D E E/U F 340000740100 C/D E E/U F 340000740500 C/D E E/U F 340000880100 C/D E E/U E/F/U 880100880200 C/D E E/U E/F/U 880100880300 C/D E E/U E/F/U 880100880400 C/D E E/U E/F/U 880100

u.s. government standard general ledger validations and edits · part 2 fiscal year 2015 reporting...

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