BD701 Column/Row Descriptions

Column Headings - column/line numbers refer to the sample report layouts

BUDGETED CERTIFIED - (Column C) lists the appropriation amounts as shown on the Budget Certification (BD 307) adjusted for any type 11XXXX revisions (BD 606). Amounts from 78XXXX and 68XXXX account types are included in this column.

BUDGETED AUTHORIZED - (Column D) lists the appropriation amounts as shown on Budget Certification form BD 307 adjusted for any type 11XXXX, 12XXXX and 14XXXX revisions (BD 606). Amounts from 73XXXX and 63XXXX account types are included in this column.

ACTUAL CURRENT-MONTH - (Column E) lists the disbursements and deposits and the impact on appropriation for the current reporting period. Amounts from 53XXXX and 43XXXX account types are included in this column.

ACTUAL YEAR-TO-DATE - (Column F) lists the disbursements and deposits and the impact on appropriation year-to-date. Amounts from 53XXXX and 43XXXX account types are included in this column.

UNEXPENDED/UNREALIZED CERTIFIED - (Column G) lists the difference between the certified budget and the year-to-date column (Column C minus Column F).

UNEXPENDED/UNREALIZED AUTHORIZED - (Column H) lists the difference between the authorized budget and the year-to-date column (Column D minus Column F). .

ENCUMBRANCE - (Column I) lists the obligations from purchase orders, contracts or other encumbrance documents. Amounts from 03XXXX and 83XXXX account types are included in this column.

RATE - (Column J) is the annual projected rate of expenditures or revenues based on the year-to-date fiscal activity. This amount is calculated as [ACTUAL YEAR-TO-DATE (Column F) plus ENCUMBRANCE (Column I)] divided by [BUDGETED AUTHORIZED (Column D) times (report period number/12)]

Row Notes - column/line numbers refer to the sample report layouts

EXPENDITURES (Line 7) - lists information on expenditures for the current reporting period. There are subtotals for the major expenditure categories on the Summary by Account and Detail Report by Fund reports.

ADJUSTMENT TO CASH BASIS (Line 7A) - lists accounts which are used to adjust expenditure activity to cash basis reporting. Only the following accounts are included in this section:

111210 through 11121099999 113900 through 11399999999

111220 through 11122099999 119000 through 11999999999

111230 through 11123099999 124000 through 12499999999

112000 through 11299999999 129000 through 12999999999

113800 through 11389999999 211970 through 21197199999

REVENUES (Line 8) - lists information on revenues and contra-expenditure accounts for the current reporting period.

ADJUSTMENT TO CASH BASIS (Line 8A) - lists accounts which are used to adjust the revenue activity to cash basis reporting. Only the following accounts are included in this section:

211200 through 21129999999 221900 through 22199999999

211900 through 21196999999 222300 through 22239999999

211972 through 21199999999 222500 through 22259999999

213200 through 21329999999 222600 through 22269999999

213800 through 21389999999 223200 through 22329999999

214100 through 21419999999 224100 through 22419999999

217000 through 21799999999 227000 through 22799999999

APPROPRIATION or INCREASE/(DECREASE) IN FUND BALANCE (Line 9) - lists information on the appropriation or fund balance for the current reporting period. The "Appropriation" title is displayed when the reports are for a general fund budget code (1XXXX). Otherwise, the "Increase/(Decrease) in Fund Balance" title is displayed.

CASH ANALYSIS (Line 10) - lists information that calculates the year-to-date ending budget code cash balance (account 111260) for non-general fund budget codes. This section is only displayed for budget codes other than general fund codes (1XXXX type). Amounts are displayed in the Year-to-Date column (Column F).This section includes these amounts:

Beginning Balance - displays the June 30 balance of the prior fiscal year for the Budget Code Cash Account (Account 111260)
Cash Receipts - displays the total of all Revenues and Adjustments to Cash Basis (for the revenue section) amounts. This amount equals the Total Cash Revenues line.
Cash Disbursements - displays the total of all Expenditures and Adjustments to Cash Basis (for the expenditure section) amounts. This amount equals the Total Cash Expenditures line.
Assets - displays the total of all Asset (1XXXXX) accounts not included in the Expenditure Adjustment to Cash Section excluding the following accounts: 111120, 111130, 111240 (199XX budget codes only), 111250, 111260, and 111270. This total should match the sum of all Asset accounts included in the Increae/Decrease in Assets/Liabilities/Equity section on the BD702 report.
Liabilities - displays the total of all Liability accounts (2XXXXX type) not included in the Expenditure or Revenue Adjustment to Cash sections. This total should match the sum of all liability accounts included in the Increase/Decrease in Assets/Liabilities/Equity section on the BD 702 report.
Equity - displays the total of the following equity accounts (3XXXXX type): 311000, 321101, 321102, 321105, 321198, 331910, 331920, 340000,and 390000. This total should match the sum of all Equity accounts included in the Increase/Decrease in Assets/Liabilities/Equity section on the BD702 report.
Ending Balance - displays the results of the following calculation: Beginning Balance plus Cash Receipts minus Cash Disbursements plus Assets plus Liabilities plus Equity. This amount should equal the Ending Cash in Budget Code amount on the BD702 report.

ADDITIONAL ASSETS (Line 11) - displays the prior year activity balances (prior year period 13 balance) for the following accounts:

112000 through 11299999999, excluding 112300
122000 through 12299999999.

TOTAL AVAILABILITY (Line 12) - displays the results of the following calculation: Ending Balance plus Total Additional Assets. This amount represents how much cash an agency would have available if investments are liquidated.