BD701 Agency Management Budget Report (certified detail account version)

Report Series Name
C-U-GL-BD701-Cert-Det-Acct

Report Name
BD701 Agency Management Budget Report (certified detail account version)

Library
Source code for agency run report is located in GLPUBLIC library.

Use
Use this report to compare budget and actual activity at the detail account level and to verify that all transactions have been properly recorded in NCAS. The reporting period is each calendar month of the fiscal year.

Content
This report series contains information on expenditure, revenues, and changes in appropriation balances for both budgeted and actual activity. Each budget code within an agency is reported separately. There are two reports within the series All budget code types except Capital Improvement codes (4XXXX) are included in this report series.

Summary by Account - reports a summary of the total budgeted and actual expenditures and revenues balances by the account number within each budget code. All amounts are summarized and displayed at the full detail account level (11 positions). Each budget code begins on a new page.

Detail Report by Fund - reports a summary of the total budgeted and actual expenditures and revenues balances by account for each fund within the budget code. All amounts are summarized and displayed at the full detail account level (11 positions). Each fund begins on a new page.
 

Totals

This report gives totals for expenditures and revenues in all report columns.

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 form BD 307 adjusted for any type 11XXXX budget revisions. 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 budget revisions. 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 (excluding 439100 - State Appropriations General Fund) 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 (excluding 439100 - State Appropriations General Fund) account types are included in this column.
• UNEXPENDED/UNREALIZED CERTIFIED - (Column G) calculates the difference between the certified budget and the year-to-date column (Column C minus Column F).
• UNEXPENDED/UNREALIZED AUTHORIZED - (Column H) calculates 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 plus ENCUMBRANCE ] divided by [BUDGETED AUTHORIZED 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 that adjust expenditure activity to cash basis reporting. Only the following accounts are included in this section:
 
 

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:
 
 

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 displays for a general fund budget code (1XXXX). Otherwise, the "Increase/(Decrease) in Fund Balance" title displays.

CASH ANALYSIS (Line 10) - calculates the year-to-date ending cash balance for non-general fund budget codes. Non-general fund budget codes are those other than 1XXXXX type codes. Amounts display in the Year-to-Date column (Column F). This section includes the following components:

Beginning Balance - lists the sum of the prior fiscal year June 30 balance for the Budget Code Cash Accounts: 111260, 11R260, 121260, and 112250.

Cash Receipts - lists the total of all revenues and adjustments. This amount equals the Total Cash Revenues line.

Cash Disbursements - lists the total of all expenditures and adjustments. This amount equals the Total Cash Expenditures line.

Assets - lists the total of all Asset (1XXXXX) accounts not otherwise included as an Adjustment to Cash and excluding the following additional accounts: 111120, 11R120, 111130, 11R130, 111240 (199XX budget codes only) 111250, 111260, 11R260, 112250, 121260, 111270, 11R270, and 121270. This total should match the sum of all Asset accounts included in the Increase/Decrease in Assets/Liabilities/Equity section on the BD702 report.

Liabilities - lists the total of all Liability (2XXXXX) accounts not otherwise included as an Adjustment to Cash. This total should match the sum of all Liability accounts included in the Increase/Decrease in Assets/Liabilities/Equity section on the BD702 report.

Equity - lists the total of the following Equity accounts: 310000, 311000, 321101, 321102, 321105, 321198, 331910, 331920, 340000, 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 - lists 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) - lists the prior year June 30 balances for the following accounts: 112000 through 11299999999, excluding 112300 and 112250; 11R121; and 122000 through 12299999999.

TOTAL AVAILABILITY (Line 12) - lists 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.

Run Statements
The run statement member name is C-U-GL-BD701-Cert-Det-Acct-Run

000100 Option Library(Glpublic)
000200 Run C-U-Gl-Bd701-Cert-Det-Acct ;
000300 Into Library Xxxxxxxx ;
000400 Variable Period ;
000500 00 ;
000600 Variable Prior-Year-Ind ;
000700 'N' ;
000800 Select Gl-Company-Id ;
000900 ('Xxxx' 'Xxxx')
001000 *Select Gl-Center-Id ;
001100 *('Xxxxxxxxxxxx' 'Xxxxxxxxxxxx') ;
001200 *Select Gl-Inter-Lvl-3-Rpt-Center-Id ;
001300 *('XXXXXXXXXXXX' 'XXXXXXXXXXXX')

Type over the displayed variable values with your agency's values.