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 | |
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: |
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: |
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:
Batch Totals (Expenditures) with any associated X-LQs (debit/credit adjustment for a commitment reflected in the Unencumbered column).
* = Various sub-document types.
ACCOUNTING MANUAL | 9-10 | OCTOBER 1987 |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
* 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: |
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: |
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: |
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: |
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: |
ACCOUNTING MANUAL | 9-25 | MAY 1988 |