FINANCIAL REPORTING

ANALYSIS OF EXPENDITURES BY MINOR OBJECT-PROGRAM LEVEL

REPORT ID: CSA 427CM

REPORT TITLE: Analysis of Expenditures by Minor Object-Program Level.

FILE(S) ACCESSED: Operating File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: This report is a managerial accounting report designed to help agencies control their expenditures at the major/minor/detail object level by program level. Some agencies use this report to reconcile their own expenditure ledgers to STARS. The FM 13 report can be used in preparing the agency's budget for following years. It is suggested that at least the FM 13 report be retained for audit purposes.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

PGM-LEVEL: Program level indicator consisting of program, subprogram, element, and subelement codes.
See Program Classification Structure for more detail.

ORG-LEVEL: Division, subdivision, section, and subsection codes.
For more details see Organizational Components.
(This data element is not used by most agencies.)

OBJECT: Major, minor, and detail expenditure object code.
See the following for further details:
Object Components, and
Expenditure Object Codes and Titles.

MINI: Mini code. See part A. of Coding Requirements.

SFDT: Subfund detail code. See Fund Component - Subfund Detail.

GENERAL: General Fund current-fiscal-year-to-date expenditure amount.

PCT: Percentage of total current-fiscal-year-to-date expenditures made from the General Fund. This is computed by dividing the General amount by the Total amount.

SFDT: Subfund detail code-Earmarked Fund. See Fund Component - Subfund Detail.

EARMARKED: Earmarked current-fiscal-year-to-date expenditure amount.

PCT: Percentage of total current-fiscal-year-to-date expenditures made from the Earmarked Fund, computed by dividing the Earmarked amount by the Total amount.

SFDT: Subfund detail code-Restricted Fund. See Fund Component - Subfund Detail.

RESTRICTED: Restricted current-fiscal-year-to-date expenditure amount.

PCT: Percentage of total current-fiscal-year-to-date expenditures made from the Restricted Fund, computed by dividing the Restricted amount by the Total amount.

SFDT: Subfund detail code-Federal Fund. See Fund Component - Subfund Detail.

FEDERAL: Federal current-fiscal-year-to-date expenditure amount.

PCT: Percentage of total current-fiscal-year-to-date expenditures made from the Federal Fund, computed by dividing the Federal amount by the Total amount.

TOTAL: Total agency-wide current-fiscal-year-to-date expenditure amount, computed by adding amounts in the General, Earmarked, Restricted, and Federal columns.

SORT ORDER: Agency, program level indicator (program, subprogram, element, and subelement), organization level (if any), subfund, major/minor/detail expenditure object.

OTHER FORMAT FEATURES: The agency name is printed at the upper left of each page. Intermediate totals are provided for each minor expenditure object, major expenditure object, program, subprogram, element, subelement, and agency by fund. Object 6100 items (Special Operating) are shown under the object codes actually used on the expenditure voucher rather than under object 6100.

RELATED STARS REPORTS: This report provides a further breakdown of each number appearing in the CSA 424CM Summary of Expenditures-By Program report in the Year- to-Date Expenditures column except for the difference in the treatment of object 6100 items mentioned above.

Analysis of Expenditures by Minor Object-Program Level (CSA 427CM)

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