FINANCIAL REPORTING

GENERAL FUND CONTROL AND CASH STATUS REPORT

REPORT ID: CSA 404CR

REPORT TITLE: General Fund Control and Cash Status Report.

FILE(S) ACCESSED: Cash Control File.

USER AGENCIES: All agencies.

FREQUENCY: Weekly and monthly. The weekly report is distributed weekly, but it shows current-fiscal-month-to-date activity. The monthly distribution follows month-end closing.

REPORT TYPE/PURPOSE: This report is designed to facilitate managerial control of cash account balances that are individually controlled and agency-wide control of General Fund cash disbursements. Agency staff should periodically check the ending balances that appear on the report in order to identify any cash accounts with negative balances. It is suggested that non-lump-sum agencies retain all of the monthly reports for audit purposes. Cash balances on this report are listed according to the established level of cash control. Because lump-sum agency cash is currently controlled at the fund group level, this report does not present cash balances by subfund. See the CSA 403CM Trial Balance report for cash balances by subfund.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

AGY: Agency code shown above with the agency's title.
For more details see Organizational Components,
an alphabetical list by Agency Titles with Codes,
and also an alphabetical list by Agency Codes with Titles.

FD: Fund code. See Fund Component - Fund and Fund Codes.

FG: Fund group code. See Fund Component - Fund Group and Fund Group.

FUND DETAIL: Fund detail code. See Fund Component - Fund Detail.

BEGINNING BALANCE: This figure represents the balance of Cash or of the General Fund Control Account at the beginning of the fiscal month. Start-of-the-month figures appear here even for the weekly version of the report. (A negative balance indicates a cash or an account balance deficit.)

RECEIPTS: This figure represents the net amount of receipt-type transactions occurring current-fiscal-month-to-date or for the completed fiscal month. (Positive amounts are receipts, and negative amounts are refunds of receipts.)

NET TRANSFERS: This figure represents the net amount of "transfer-type" transactions occurring month-to-date or for the month. (Positive amounts are transfers-in, and negative amounts are transfers-out.)

DISBURSEMENTS: This figure represents the net amount of disbursement-type transactions occurring month-to-date or for the month. (Positive amounts are refunds of disbursements, and negative amounts are disbursements.)

ENDING BALANCE: This figure represents the balance of Cash or of the General Fund Control Account at the end of the month or week. It is computed as the sum of the beginning balance, receipts, net transfers, and disbursements columns. (A negative balance indicates a cash deficit.)

OVER EXP DATE: Information in this column applies only to over-expended Cash or General Fund Control "accounts." This is the date in YY/MM/DD format, when the balance first became a negative amount.

SORT ORDER: For each agency, data is sorted by fund, fund group, and fund detail. However, the amount of detail shown on the report depends on the way in which the level of cash control has been set. If the level of cash control is set higher than the fund detail level (as is often the case for lump-sum agencies), balances for each fund detail will not appear on the report.

OTHER FORMAT FEATURES: The agency's code and name appear at the upper left of each page. Total lines appear for each fund group and fund, and a total appears for the agency as a whole.(The General Fund Control Account balance is computed as follows: (a) For lump-sum agencies: the control figure is equal to the agency's adjusted appropriation less cash withdrawals since the beginning of the current fiscal year. (b) For all other agencies, the control figure is equal to the agency's adjusted appropriation less its current fiscal-year-to-date cash disbursements.)

RELATED STARS REPORTS: Cash balances (i.e., those other than for the General Fund Control Account) tie to general ledger account 101 (Cash) balances shown on reports run from the General Ledger File. See CSA 458CR Interim Balance Sheet, CSA 403CM General Ledger and CSA 403CM Trial Balance. This report summarizes all transactions that appear on the CSA 444CM Cash Transactions Detail report.

General Fund Control and Cash Status Report (CSA 404CR)

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