FINANCIAL REPORTING
REPORT ID: CSA 441CR
REPORT TITLE: Revenue Transaction Analysis.
FILE(S) ACCESSED: General Ledger File, History File.
USER AGENCIES: All agencies.
FREQUENCY: Monthly following month-end closing.
REPORT TYPE/PURPOSE: This financial accounting report serves as a special ledger report for General Ledger Account 171 (Estimated Revenues) and General Ledger Account 300 (Revenues). This report shows all individual transactions that post to these general ledger accounts. It is suggested that nonlump-sum agencies retain all of these reports for audit purposes.
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
POST DATE: Comptroller General's posting date in MM/DD format.
TRANSACTION-ID:
"Comptroller General's Warrant Number"
This is the unique identifier assigned to each transaction. Subelements are explained below.
AGY: Agency code of the batching agency whose accounts will be affected by the transaction.
For more details see Organizational Components,
an alphabetical list by Agency Titles with Codes,
and also an alphabetical list by Agency Codes with Titles.B-DATE: Agency's batch date in YY/MM/DD format.
T: Batch type code. These codes are explained at the end of each daily report and listed on the STARS Form 100, the Transmittal Control Sheet.
WARRANT: This is a combination of the batch number and the batch sequence, each of which is three digits.
LN: The three-digit, computer-assigned sequence number for the particular transaction within the document.
D: Duplicate record indicator. If the same transaction identifier has been used in the past two months, a character is added here to make the identifier unique. An "A" appears here for an agency computer tape voucher.
AGY: Agency code of the batching agency whose accounts will be affected by the transaction.
For more details see Organizational Components,
an alphabetical list by Agency Titles with Codes,
and also an alphabetical list by Agency Codes with Titles.AGENCY VCH-NO: The agency-assigned document number.
MINI: Mini code. See part A of Coding Requirements.
O: Mini code special object indicator where:
S = mini code used for special items; or
blank = mini code not used.
SUB FUND: Subfund detail code. See Fund Component - Subfund Detail.
OBJECT CODE: Major, minor, and detail revenue object code.
See the following for further details:
Object Components,
and also Revenue Object Codes and Titles.PROJECT CODE PH: Project and phase code. See Project Component.
TC: Transaction code. See Transaction Codes for more information.
RCM: Reverse code.
R = reversal of transaction code posting (The usual debit account will be credited and the usual credit account will be debited.), or
Blank = no reversal of transaction code posting.
MULTI PURPOSE: Agency-assigned multi-purpose code. See Multipurpose Codes.
ESTIMATED REVENUES: Amount posted to General Ledger Account 171 (Estimated Revenues) during the indicated fiscal month.
REVENUES: Amount posted to General Ledger Account 300 (Revenues) during the indicated fiscal month.
SORT ORDER: Agency; fund; fund detail; major, minor, and detail revenue object; and transaction identifier.
OTHER FORMAT FEATURES: The agency, fund, and fund detail codes/names are printed at the upper left of each page. Page breaks appear after each fund detail. At the end of each page, the beginning balance, total change amount and ending balance of General Ledger Account 171 (Estimated Revenues) and General Ledger Account 300 (Revenues) are given for the indicated fiscal month.
RELATED STARS REPORTS: The CSA 406CR Statement of Estimated and Actual Revenue report summarizes the detail that appears on this report.
Revenue Transaction Analysis (CSA 441CR)
The example for this page was intentionally removed for the CD-ROM and Internet versions of the manual. Please refer to the paper version of the manual to see examples.