FINANCIAL REPORTING

SUMMARY OF EXPENDITURES-BY FUND

REPORT ID: CSA 424CM

REPORT TITLE: Summary of Expenditures-By Fund.

FILE(S) ACCESSED: Appropriation Object File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: The purpose of this report is managerial control of expenditures. The report helps to identify amounts of unexpended appropriations by fund and helps the agency staff to ensure compliance with budgetary restrictions on expenditures.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

PROGRAM NUMBER: Not used.

MINI CODE: Not used.

SUB FUND: Not used.

OBJ CODE: Major (and sometimes minor) expenditure object code. Minor object code is shown for personal services and for other items controlled at the minor object code level.
See the following for further details:
Object Components, and
Expenditure Object Codes and Titles.

PROGRAM TITLE: Title associated with the program number.

OBJECT TITLE: The title associated with the expenditure object code.

ORIGINAL APPROPRIATIONS: The appropriation amount shown in the annual Appropriation Act.

ADJUSTED APPROPRIATIONS: The original appropriation amount adjusted by subsequently authorized increases, decreases, and other changes.

MONTHLY EXPENDITURES: Amount of expenditures processed during the fiscal month indicated on the page heading.

YEAR-TO-DATE EXPENDITURES: Amount of current-fiscal-year-to-date expenditures.

BALANCE REMAINING: Unexpended appropriations at the end of the fiscal month. This amount is computed as Adjusted Appropriations minus Year- To-Date Expenditures.

PCT xx: The figure in the second heading line indicates the percentage of the current fiscal year that has elapsed. The percentages appearing beneath the heading represent the percentage of adjusted appropriations expended to date. These figures are computed as Year-To-Date Expenditures divided by Adjusted Appropriations times 100, rounded to the nearest whole percent. (If the Adjusted Appropriation is zero, no percent is printed.)

SORT ORDER: Agency, fund, expenditure character, expenditure object (major and sometimes minor object).

OTHER FORMAT FEATURES: The agency code, agency name, fund code, and fund name are printed at the upper left of each page. Pages of this report by fund are interspersed with pages of the report by program. The report shows subtotals for each major (and some minor) expenditure object, expenditure character (such as personal services, other operating expenses, employer contributions, etc.), and fund. Minor object codes are reported if expenditure control is maintained at that level. Expenditures charged against object code 6100 (Special Operating) appropriations are shown as Object 6100 Expenditures rather than under the object codes actually used on the vouchers.

RELATED STARS REPORTS: With the exception of expenditure object 6100 (Special Operating), the CSA 424CM Summary of Expenditures-By Fund report summarizes the CSA 427CM Analysis of Expenditures by Minor Object report.

Summary of Expenditures-By Fund (CSA 424CM)

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