The "Meas Efficiency" is the same as overall/brewhouse efficiency. Your Brewhouse Efficiency will always be lower than (or equal to) your Mash Efficiency, so one is off. The first place I would look are volumes. Did you accurately record the volume post-mash? Did you get exactly 3.0 gallons into the fermenter (which is the value entered into BeerSmith)? How do you measure your fermenter volume? A 92% overall efficiency is fairly hard to achieve, so I would be suspect of that number.
Edit: Note that both efficiency values at the top are "estimated". With BeerSmith you enter your Overall Efficiency, and losses. It uses these two number to calculate a Mash Efficiency. These numbers seem quite far off in your case. In my profile, my Overall Efficiency is 73% and my Mash Efficiency is calculated at 76%. With my simple setup, I only have a little trub loss between the two numbers. I use the BeerSmith Mobile and there is a Brewing Session Data page where values like Post Mash Gravity and Pre-Boil Volume are entered.