2.0 COMPTROLLER REPORTS
2.1 General Information
The reports described in the following paragraphs are recurring reports generated by the Central Accounting System on a monthly or other basis. They are mailed by the Office of the State Comptroller to agencies providing them with the means to reconcile balances and activity recorded in the Central Accounting System with that recorded by the agencies.
2.2 Listing of Document Types on Reports
Appropriation Types: (M = Amount)
M-AA Appropriation Adjustment
M-AL Allotment
M-AS Appropriation & Allotment
M-BA Bond Allocation
M-BG Bond Authorization
M-CF Carryforward Adjustment
M-CL Closing
M-IA Initial Appropriation
M-TA Transfer and Allot
M-TC Reverse Transfer and Allot
M-TO Transfer of Allotment
M-TR Transfer of Appropriation
Receipt Types: (R = Receipt)
R-SR Standard Revenue
R-RE Refund of Expenditures
R-BC Bad Check Listing
Commitment Types: (E = Encumbrance)
E-AA Personal Service Agreement Amendment
E-AD Adjustment/Deletion
E-DD Deletion
E-FC File Correction
E-PA Purchase Order Amendment
E-PO Purchase Order
E-PS Personal Service Agreement
E-RL Reservation Lease
E-RR Requisition for Reservation of Funds
Expenditure Types: (X = Expenditure)
X-CK Vendor Check Disbursement
X-DC Data Check
X-DQ Debit Adjustment (FOR COMPTROLLER
USE ONLY - MEMO ENTRIES)
X-IL Invoice Listing (Single Account Coding)
X-IN Invoice
X-IM Invoice Listing (Multiple Account Coding)
X-IR Nonreportable Grants/Refunds
(College System Only)
X-LQ Liquidation of Encumbrance (FOR
COMPTROLLER USE ONLY - MEMO ENTRIES)
ACCOUNTING MANUAL 9-7 MAY 1993
X-PC Request for Replenishment of Petty Cash
X-PP Invoice for Prepayment
X-VC Cancelled Vendor Check
X-XL Employee Voucher Listing (Single Account
Coding)
X-XM Employee Voucher Listing (Multiple
Account Coding)
X-XP Employee Voucher
Transfer and Correction Types: (T = Transfer/Adjustment)
T-EA Expenditure Adjustment (FOR COMPTROLLER
USE ONLY)
T-EC Expenditure Correction
T-ET Expenditure Transfer
T-GT Grant Transfer
T-PC Cancelled Payroll Check
T-PR Payroll
T-RA Revenue Adjustment (FOR COMPTROLLER
USE ONLY)
T-RT Revenue Transfer
T-ST Service Transfer
Available Cash Ledger Types: (J = General Ledger Journal)
J-JE Journal Entry
J-RE Reversing Entry
2.3 Inventory of Comptroller Reports
Report
Number Report Name Page
APPROPRIATION REPORTS
ACRA70 Agency Trial Balance of Appropriations 9-9
ACRA93 Appropriation Ledger Report-Summary 9-10
ACRA79 Appropriation Reconciliation Report 9-12
ACRA59 Project Account Trial Balance By Agency 9-13
ACRA95 Project Account Ledger Report-Summary 9-14
ACRA78 Grants Receivable Trial Balance 9-15
EXPENDITURE DETAIL REPORTS
ACRC51 Analysis of Expenditures - Monthly Summary 9-17
ACRX58 Analysis of Expenditures - Monthly Detail 9-18
RECEIPTS AND AVAILABLE CASH LEDGER REPORTS
ACRR52 Agency Receipts Report 9-19
ACRG64 Available Cash Ledger Report 9-20
COMMITMENT REPORTS
ACRE58 Active Commitments - Detail 9-21
ACRE59 Commitment Analysis - Summary 9-22
ACBK12 Non-Carryforward Account Report 9-23
ACBK51 Commitments To Be Lapsed By Agency 9-24
ACBK25 Commitment Lapse Carryforward Activity Report 9-25
ACCOUNTING MANUAL 9-8 MAY 1993
3.0 COMPTROLLER REPORT SAMPLES AND DESCRIPTIONS
3.1 REPORT NO: ACRA70
REPORT TITLE: Agency Trial Balance of Appropriations
FREQUENCY: Monthly
SORT SEQUENCE: Agency, FY, Fund, SID
SUBTOTALS: Agency
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report displays the month-end balances for Total Expenditures, Unliquidated Encumbrances, Unencumbered Balance, Unallotted Balance and Current Appropriation columns in each appropriation account.

When agencies are reconciling their appropriations to the Central Accounting System, this report will quickly note which accounts are not in balance.

ACCOUNTING MANUAL 9-9 OCTOBER 1987
3.2 REPORT NO: ACRA93
REPORT TITLE: Appropriation Ledger Report-Summary
FREQUENCY: Monthly
SORT SEQUENCE: Agency, FY, Fund, SID
SUBTOTALS: None
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report displays current month beginning and ending balances for Total Expenditures, Unliquidated Encumbrances, Unencumbered Balance, Unallotted Balance and Total Appropriations. All activity totals for the month for above items are also displayed.

Transactions for the month are displayed by document type. Doc Type code can be identified by looking it up in paragraph 2.2 on pages 9-7 and 9-8.

The Unencumbered activity column includes the effect of documents on the Unencumbered Balance of the account.

SELECTED TRANSACTIONS:

The "Transactions for the Month" section of this report lists transactions in the following sequence:
E-* Commitments
M-* Appropriation Amounts
R-* Receipts
T-* Transfers/Corrections

Batch Totals (Expenditures) with any associated X-LQs (debit/credit adjustment for a commitment reflected in the Unencumbered column).

* = Various sub-document types.

Examples: E-PO (Comm-Purchase Order)
M-AL (Approp Amt-Allotment)
R-SR (Rec-Standard Revenue)
T-ST (TR-Service Transfer)
E-* Commitments are not currently batched by commitment batch list. The effect of each individual document is reflected in the Unencumbered column.
 
ACCOUNTING MANUAL 9-10 OCTOBER 1987
R-SR Standard Revenue on a Deposit Slip is reflected in the Revenues column. For certain grant deposits (99200, 99300,etc.), the transaction would be reflected in both the Revenues and Appropriations columns.
R-RE Refunds of Expenditures on a Deposit Slip is reflected in the Expenditures and Unencumbered columns.
T-ST Transfer Lists-
Creditor Agency:
Doc Number references the Transfer Certificate (CO-607) # and the receipts are reflected in the Revenues column.
Debtor Agency:
Doc Number references the creditor agency Transfer Certificate (CO-607) Number.
Because this report is in summary form, check the Appropriation Reconciliation Report (ACRA79) for detailed Transfer Invoice numbers.
The total expenses are reflected in the Expenditures column.
T-PR Payroll Lists
Doc Number is system generated.
Document Description references the Payroll Expenditure Certificate Number, the pay period ending date and the MSA agency identification letters (where applicable).
T-PC Payroll Check Cancellations
These transactions are submitted by agency payroll offices to Central Payroll for processing. The agency accounting office should contact their payroll office for a detailed explanation of the cancellation.
RECONCILING: Agencies should use the Appropriation Ledger-Summary
to reconcile to their records. Differences in expenditure batches may be researched using the Appropriation Reconciliation Report which details individual invoice amounts both posted and suspended on the system.
ACCOUNTING MANUAL 9-11 OCTOBER 1987
3.3 REPORT NO: ACRA79
REPORT TITLE: Appropriation Reconciliation Report
FREQUENCY: Monthly
SORT SEQUENCE: Agency, FY, Fund, SID, Document Type, Document Sub-type, Batch Number, Document Number
SUBTOTALS: Document (if more than one detail line exists), Batch, Document Type, Agency
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report displays current month activity and the status of all expenditure batches, transfer, receipt and encumbrance documents received from agencies.

The report is used to help agencies reconcile activity to that reflected in the Central Accounting System.

Transfer types (page 9-8) that have a Transfer Invoice number associated with it will print that number in the Document Description field.

Expenditure types (page 9-7) list the commitment type and number spent against in the Document Description field.

ACCOUNTING MANUAL 9-12 MAY 1993
3.4 REPORT NO: ACRA59
REPORT TITLE: Project Account Trial Balance By Agency
FREQUENCY: Monthly
SORT SEQUENCE: Agency, Fund, SID
SUBTOTALS: Agency, Fund
DISTRIBUTION: Central Accounting, Office of Policy & Management,
Legislative Management (Fiscal Analysis),
Public Works, Agencies
DESCRIPTION:
This report displays selected month-end balances for all project accounts and is used as an informational summary of agencies' Capital Project Account balances.
ACCOUNTING MANUAL 9-13 OCTOBER 1989
3.5 REPORT NO: ACRA95
REPORT TITLE: Project Account Ledger Report-Summary
FREQUENCY: Monthly
SORT SEQUENCE: Agency, FY, Fund, SID
SUBTOTALS: None
DISTRIBUTION: Central Accounting, Agencies, Public Works
DESCRIPTION:
This report displays current month beginning and ending balances for Total Expenditures (Prior Year), Total Expenditures (Current Year), Unliquidated Encumbrances, Unen-umbered Balance, and Total Allotments.

Details of document activity for the month are displayed in the "Transactions for the Month" section.

See the Appropriation Ledger Report (pages 9-10 and 9-11) for an explanation of Selected Transactions.

ACCOUNTING MANUAL 9-14 OCTOBER 1987
3.6 REPORT NO: ACRA78
REPORT TITLE: Grants Receivable Trial Balance
FREQUENCY: Quarterly
SORT SEQUENCE: Agency, Fund, SID
SUBTOTALS: Agency
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report includes all Federal and Non-Federal grant accounts in the General and Transportation fund which are financed through "receivables" (including Letter of Credit awards) established under Section 3-39a of the General Statutes.
 
The Current Year Activity columns show the cumulative totals of activity for the current fiscal year: 
 
Grant Awards - Net total receivables or adjustments to grant awards approved by OPM in the current year.
 
Expenditures - Total current year expenditures.
 
Receipts - Total collections of receivables deposited under revenue objects 95120, 95220, 95400, 99310.
 
Beginning/Ending Balances columns show the July 1st balance and the current balance as of the date of the report:
 
Grant Awards Balance - Represents the total gross awards appropriated less collections or drawdowns as follows:
Beginning Awards Balance
Plus Current Year Grant Awards
Less Current Year Receipts
Equals Current Grant Awards Balance
 
ACCOUNTING MANUAL 9-15 OCTOBER 1987
Current - Represents the amount by which cumulative
Receivable expenditures exceed deposits and which therefore the
Total agency is eligible to drawdown or bill the Federal
Government or other grantor. A negative amount
indicates a positive cash balance, i.e. collections or
drawdowns have exceeded expenditures.
Current - Indicates that an apparently collectible receivable
Receivable has existed for at least six months. Agencies should
Over 6 Months review their billing practices to ensure that they are
aggressively pursuing collections of amounts due.
ACCOUNTING MANUAL 9-16 OCTOBER 1987
3.7 REPORT NO: ACRC51
REPORT TITLE: Analysis of Expenditures - Monthly Summary
FREQUENCY: Monthly
SORT SEQUENCE: Originating Agency, Agency, Cost
Center, Function, Activity, Object
SUBTOTALS: Activity, Function, Object, Cost Center, Agency
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report displays the current month and year-to-date expenditure object balances for agencies in the Central Accounting System and is for agency use in management reporting of expenditures by function, activity and object of expenditures.
ACCOUNTING MANUAL 9-17 OCTOBER 1987
3.8 REPORT NO: ACRX58
REPORT TITLE: Analysis of Expenditures - Monthly Detail
FREQUENCY: Monthly
SORT SEQUENCE: Originating Agency, Agency, Cost
Center, Function, Activity, Object
Date Posted, Document Number
SUBTOTALS: Object, Cost Center, Agency
DISTRIBUTION: Central Accounting, Agencies
DESCRIPTION:
This report displays the detail expenditure activity and year-to-date expenditure object balances for all agencies in the Central Accounting System. It is used to verify expenditures between Central Accounting and Agencies.
ACCOUNTING MANUAL 9-18 MAY 1993
3.9 REPORT NO: ACRR52
REPORT TITLE: Agency Receipts Report
FREQUENCY: Monthly
SORT SEQUENCE: Agency, Fund, Revenue Object, Posting Date,
Cost Center, Document Type, Document Number
SUBTOTALS: Object, Fund, Agency
DISTRIBUTION: Central Accounting, Agency
DESCRIPTION:
This report lists all revenue object activity for each agency (receipts, transfers and adjustments) and is used to verify revenue activity between Central Accounting and Agencies.
ACCOUNTING MANUAL 9-19 OCTOBER 1987
3.10 REPORT NO: ACRG64
REPORT TITLE: Available Cash Ledger Report
FREQUENCY: Monthly
SORT SEQUENCE: Fund, Agency*
SUBTOTALS: None
DISTRIBUTION: Central Accounting, Treasurer, Agencies
DESCRIPTION:
This report lists beginning of month balances, total cash receipts, payments and transfers (journal entries) for the current month and the current balances as of the end of the month.

* Fund cash accounts that are not further subdivided by agency are displayed with agency number 9999.

The activity columns summarize activity by document type for each day and their resulting effect on the daily cash balance of the fund.

The average daily cash balance is calculated and displayed at the end of the report.

It is generally not practical nor necessary for agencies to attempt to reconcile payments or receipts to their own records. This activity should be verified by reconciling the monthly agency receipts report and associated appropriations or project ledger reports.

ACCOUNTING MANUAL 9-20 OCTOBER 1987
3.11 REPORT NO: ACRE58
REPORT TITLE: Active Commitments - Detail
FREQUENCY: Weekly
SORT SEQUENCE: Agency, Commitment Type, Commitment Number
SUBTOTALS: Commitment, Line Number
DISTRIBUTION: Central Accounts Payable, Agencies
DESCRIPTION:
This report displays current balances on a weekly basis for all active commitments.
ACCOUNTING MANUAL 9-21 MAY 1988
3.12 REPORT NO: ACRE59
REPORT TITLE: Commitment Analysis - Summary
FREQUENCY: Monthly
SORT SEQUENCE: Agency, Commitment Type
SUBTOTALS: Batch, Commitment
DISTRIBUTION: Central Accounts Payable, Agencies
DESCRIPTION:
This report displays posting history to the named commitments.
1. The commitment header line contains the total end of month balances by commitment type and commitment number.
2. Beside each line number is its cost center reference. Also, for each line header, month end balances are summarized.
3. Expenditure and commitment amounts posted against individual lines are detailed.
4. Committed and expended totals are summarized at the end of each line detail.
5. Batches that have posted against the commitment are summarized after the line detail.
6. Individual expenditures that comprise the batch totals are found at each line level.
7. Adjustments to the obligated balance are summarized as a trailer to the commitment.
ACCOUNTING MANUAL 9-22 OCTOBER 1989
3.13 REPORT NO: ACBK12
REPORT TITLE: Non-Carryforward Account Report
FREQUENCY: Annually (New Record Set-up - July)
SORT SEQUENCE: Appropriation Type, Appropriation)
Key, Cost Center Key = (Approp Type -
Approp FY - Approp Fund - Approp Agcy
- Approp SID) (Cost Center FY - Cost Center
Agcy - Cost Center Agcy - Cost Center)
SUBTOTALS: None
DISTRIBUTION: Central Accounts Payable, Central Accounting
DESCRIPTION:
This report lists the accounts (appropriations) which will not be carried forward to the next fiscal year. (Approp CF codes of "Z" - "D")
ACCOUNTING MANUAL 9-23 MAY 1988
3.14 REPORT NO: ACBK51
REPORT TITLE: Commitments to be Lapsed By Agency
FREQUENCY: April, May, June
SORT SEQUENCE: Agency, Fund, SID, Agency, Cost Center,
Commitment Number, Commitment Line
SUBTOTALS: Appropriations, Agency
DISTRIBUTION: Central Accounts Payable,
Central Accounting Agencies
DESCRIPTION:
This report will show all commitments and commitment lines against appropriations that will be lapsed. Appropriation CF codes of "C" - "Z". The remaining unliquidated monies will be lapsed and put into the Amount-To-Be-Lapsed bucket of the old year appropriation. This amount will to into surplus.
ACCOUNTING MANUAL 9-24 MAY 1988
3.15 REPORT NO: ACBK25
REPORT TITLE: Commitment Lapse Carryforward Activity Report
FREQUENCY: Annually (Lapse - Carryforward Processing - July)
SORT SEQUENCE: Orig Agency, Commitment Type, Commitment
Number, Commitment Line, Cost Center, Fund
SUBTOTALS: None
DISTRIBUTION: Central Accounts Payable,
Agencies (Microfiche)
DESCRIPTION:
It lists commitment headers and commitment lines for all appropriations. Commitment amount, liquidated amount, and unliquidated amount balances will show on the report. The balances on the report will reflect the updates after lapse-carryforward (fiscal year-end processing). The balances are the beginning balances for the new year. It will also show the liquidation flag. If LIQ flag = "F" on commitment header or commitment line this reflects that the line or header has been fully liquidated but the commitment and the appropriation that the commitment is attached to remains active. If LIQ flag = "L" on commitment line then the commitment line is closed out and the appropriation that the commitment line is attached has been closed out (meaning the old year appropriation has expired and no new year appropriation will be set up). If all commitment lines equal "L" then the commitment header will also = "L" meaning the commitment has been closed out.
ACCOUNTING MANUAL 9-25 MAY 1988

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