FINANCIAL REPORTING

ANALYSIS OF EXPENDITURES BY MINOR OBJECT-AGENCY-WIDE

REPORT ID: CSA 427CM

REPORT TITLE: Analysis of Expenditures by Minor Object-Agency-wide.

FILE(S) ACCESSED: Operating File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: This managerial accounting report is designed to help agencies control their expenditures at the major/minor object level by fund and by agency. Some agencies use this report to reconcile their own expenditure ledgers to STARS.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

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

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.

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.

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.

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, major/minor expenditure object.

OTHER FORMAT FEATURES: The agency name is printed at the upper left of each page. Summary totals are provided for each minor expenditure object 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: The CSA 424CM Summary of Expenditures-By Fund report summarizes the information presented in this report except for the difference in the treatment of object code 6100 items as discussed above. This report also summarizes information appearing on the CSA 427CM Analysis of Expenditures by Minor Object-Program Level report.

Analysis of Expenditures by Minor Object-Agency-wide (CSA 427CM)

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