FINANCIAL REPORTING

OBJECT ANALYSIS

REPORT ID: CSA 433CM

 

REPORT TITLE: Object Analysis.

FILE(S) ACCESSED: Yearly Operating File (current fiscal year and prior fiscal year combined).

USER AGENCIES: Non-lump-sum agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: The purpose of this report is managerial control of General Fund expenditures at the major object level. This report compares current-year expenditure and appropriation figures with the corresponding prior-year figures. Care should be exercised, however, in interpreting comparative data; specifically, if codes have changed from one year to the next, data shown comparatively may not be logically comparable.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

MAJOR OBJECT: The title associated with the expenditure major object category. See Expenditure Major Object Codes and Titles.

APPROPRIATIONS:

PRIOR-YEAR: Adjusted appropriations for the immediately prior year in rounded dollars.

CURR-YEAR: Adjusted appropriations for the current year in rounded dollars.

VAR: Percentage variance [increase (positive) or decrease (negative)] between the prior and current fiscal-year-to-date appropriations (truncated to one-tenth of one percent.)

YEAR-TO-DATE EXPENDITURES:

PRIOR YEAR: Expenditures for the corresponding period of time in the immediately prior year in rounded dollars.

CURRENT-YEAR: Current fiscal-year-to-date expenditures in rounded dollars.

VAR: Percentage variance [increase (positive) or decrease (negative)] between the prior and current fiscal-year-to-date expenditures (truncated to one-tenth of one percent.)

MONTHLY EXPENDITURES:

PRIOR-YEAR: Expenditures for the same fiscal month in the immediately prior year in rounded dollars.

CURR-YEAR: Current fiscal month expenditures in rounded dollars.

VAR: Percentage variance [increase (positive) or decrease (negative)] between the monthly expenditures of the prior fiscal year and the current fiscal year (truncated to one-tenth of one percent.)

SORT ORDER: Fund, agency, major expenditure object.

OTHER FORMAT FEATURES: The agency code/name and the fund name are shown at the upper left of each page. An agency-wide total line is also shown. Object 6100 items (Special Operating) are shown as expenditures under the object codes used on the expenditure vouchers (rather than being shown as object 6100 expenditures).

RELATED STARS REPORTS: The current-year expenditures and appropriations columns of this report summarize the CSA 424CM Summary of Expenditures-By Fund for the General Fund, except for the difference in treatment of object 6100 items as discussed above. The current-year expenditure figures on this report also summarize figures shown on the CSA 427 Analysis of Expenditures by Minor Object-Agency-wide report in the General Fund column (but that report does not present totals by major object).

Object Analysis (CSA 433CM)

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.