FINANCIAL REPORTING
REPORT ID: CSA 458CR
REPORT TITLES:
Interim Balance Sheet (Agency by Fund);
Interim Balance Sheet (Agency by Fund Group); or
Interim Balance Sheet (Fund by Agency)
FILE(S) ACCESSED: General Ledger File.
USER AGENCIES: All agencies.
FREQUENCY: Monthly following month-end closing.
REPORT TYPE/PURPOSE: This financial accounting report shows end-of-period balances of all general ledger accounts by fund, by fund group, and agency-wide (across all funds/fund groups). The format of the Interim Balance Sheet integrates budgetary data with actual data. Actual revenues are shown as a contra estimated revenue account, and the difference between year-to-date estimated revenues and actual revenues is labeled as unrealized revenue. Likewise, expenditures (and encumbrances) are shown as contra appropriations accounts, and the difference between appropriations and expenditures/encumbrances is labeled as unencumbered appropriations. In the General Fund, the agency's General Ledger Account 101 (Cash) balance has been adjusted to show the amount of unexpended appropriations, and two adjustment accounts are shown: General Ledger Account 278 (Appropriations General Fund - Cash Available) shows the total start-of-year appropriations, and General Ledger Account 279 (Revenue General Fund - Composite) shows a balance equal to the amount of General Fund revenue collected by the agency year- to-date. This is currently the only report that shows the balances of certain asset, liability, and fund accounts-e.g., General Ledger Account 223 (Other Revenues Collected in Advance) and General Ledger Account 271 (Beginning Fund Balance). It is suggested that the FM 13 reports be retained for audit purposes.
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
No column headings are used on this report. Numbers and names of the applicable general ledger accounts, however, are printed at the left of the report as well as descriptions of computed amounts. End-of-fiscal-month account balances and the results of certain computations appear in four columns to the right of the titles. Computed amounts are shown to the right of amounts from which they were computed.
(Debit balances are shown as positive. Credit balances are shown as negative.)
SORT ORDER: General ledger accounts are listed in the following order: assets, estimated revenue, revenue, liabilities, appropriations, expenditures, fund equity, and clearing accounts.
OTHER FORMAT FEATURES: The agency receives three versions of this report. The three versions list information either by fund, by fund group, or an aggregate for the agency as a whole. There are page breaks between funds/fund groups. The agency name is printed at the upper left of each page as well as the name of the relevant fund or fund group.
RELATED STARS REPORTS: All transactions that appear on the CSA 401CD Agency Transaction Register report are posted to the STARS general ledger, and the fiscal- month-end balances of all general ledger accounts appear on the CSA 458CR Interim Balance Sheet reports. These reports, therefore, summarize all of the financial activity and balances relating to the agency.
Interim Balance Sheet (CSA 458CR)
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.