FINANCIAL REPORTING
REPORT ID: CSA 401CD
REPORT TITLE: Agency Transaction Register.
FILE(S) ACCESSED: History File.
USER AGENCIES: All agencies.
FREQUENCY: Daily for agencies; a monthly version is produced on microfiche for use by the Comptroller General's Office.
REPORT TYPE/PURPOSE: This is a financial accounting report, a general journal by agency. A general journal is a "book of original entry" where all accounting transactions are listed chronologically before debits and credits are posted to the general ledger. For non-lump-sum agencies, the Agency Transaction Register provides an audit trail for all transactions posted to STARS. For lump-sum agencies, however, the daily report includes only transactions submitted on paper documents (i.e., where the lump sum edit indicator is zero). (The monthly report, however, includes all lump-sum transactions.) By comparing documents submitted for processing with the entries that appear on this report, a non-lump-sum agency can determine documents in transit. Because this currently is the only STARS report for non-lump-sum agencies that includes all transaction detail, it is suggested that those agencies retain all of these reports for audit purposes.
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
TRANSACTION ID (Document ID):
"COMPTROLLER GENERAL'S WARRANT NUMBER"
This is the unique identifier assigned to each transaction. Subelements of the transaction identifier are explained below.
AGY: Agency code of the batching agency.
For more details see Organizational Components,
an alphabetical list by Agency Titles with Codes,
and also an alphabetical list by Agency Codes with Titles.-DATE- : Agency's batch processing date in YY/MM/DD format.
T: Batch type code. These codes are explained at the end of each daily report and listed on the STARS Form 100, the Transmittal Control Sheet.
BCHSEQ: A six-digit manually-assigned number needed to make the transaction identifier unique. This is sometimes called the warrant number and is actually a combination of the batch number and the batch sequence, each of which is three digits.
PAYEE/VENDOR NAME: Name of payee, vendor, or type of document.
AGENCY BATCH: Agency-assigned batch number.
AGENCY VOUCHER: Agency-assigned document number.
SS/VENDOR NUMBER-IND: Social security or vendor number and indicator code.
Indicator code is either:
S = social security number, or
V = vendor number.CHECK NUMBER: The check number is not printed on the daily version of the report that agencies receive unless there was a typewritten check, a canceled check, or a Journal Voucher using a check number. The monthly version used by the Comptroller General's Office, however, includes this information where applicable.
POST DATE: The date the transaction posted by the Comptroller General's Office to STARS in MM/DD/YY format.
ARCHIVES BOX DOC: This field will always be blank. (It is no longer used.)
LINE: The three-digit, computer-assigned sequence number for each transaction on the document.
D: Duplicate number indicator. If the same transaction identifier has been used in the past two months, a character is added here to make the identifier unique. An "A" appears in this column for agency computer tape vouchers.
R: Record type. These codes are used by certain agencies. (For example, F = food stamps.)
T: Trailer type. These codes are used by certain agencies. (For example, F = non-AFDC custodian intrastate.)
L: Lump-sum edit indicator. This field is used only on the monthly version of the report which includes all lump-sum transactions. As previously mentioned, the daily version excludes all transactions for which the lump-sum edit indicator is nonzero. (1 = lump-sum agency transaction entered via magnetic tape; or 0 = other transactions.)
AGY: Agency code of the batching agency.
For more details see Organizational Components,
an alphabetical list by Agency Titles with Codes,
and also an alphabetical list by Agency Codes with Titles.FM: A two-digit number indicating the fiscal month (01 = July, 02 = August, ... , 12 = June, and 13 = July payment date of a June invoice.)
TRN: Transaction code. See Transaction Codes for more information.
MINI: Mini code. See part A. of Coding Requirements.
O: Mini code special object indicator where:
S = mini code used for special items; or
Blank = mini code not used.SFDT: Subfund detail code. See Fund Component - Subfund Detail.
ENCUMBR: "Encumbrance number" is currently used only with travel advances and interfund loans as a document number.
M: Modifier code where:
P = partial,
F = final,
C = close, or
A = activate.PROJECT: Project and phase codes with a hyphen between the project and phase codes. See Project Component.
REF-NUM: An agency-assigned reference number.
OBJECT: Revenue or expenditure major, minor, and detail object code with a hyphen between the major/minor and the detail codes.
See the following for further details:
Object Components,
Revenue Object Codes and Titles, and also
Expenditure Object Codes and Titles.MULTI-PURP: Multipurpose code is an agency-assigned field.
See Multipurpose Codes.I/E: Internal/Eternal indicator. Transactions between entities within the State's primary government (for example, between two State agencies) are coded as internal transactions (I) while transactions involving parties outside of the State's primary government are coded as external transaction (E).
TRAVELER NAME: Name of the traveler for the travel transaction.
S: Type of traveler where:
S = State employee,
L = State legislator, or
N = non-State employee.UNITS: Number of miles (object code=0504, 0514, or 0524)or air trips for travelers (object code=0503, 0513, or 0523), depending on which object code is used.
W: Contingent warrant indicator (sometimes abbreviated "CWI"). Codes 0 through 9 are explained at the end of each report in the section labeled "CWI." Broadly speaking, this code indicates whether the transaction results in a check being written.
R: Reverse code where:
R = Reversal of transaction code posting to the general ledger accounts. (The usual debit account will be credited and the usual credit account will be debited.), or
Blank = No reversal of transaction code posting.
C: Comptroller General's control indicator which is of interest only to the Comptroller General's Office.
AMOUNT: Transaction amount in dollars and cents. The amount is negative, if the transaction code's net balance indicator on the STARS transaction code table is "N" ; or positive if the net balance indicator is "R". (Generally, increases in cash are shown as negative and decreases in cash are shown as positive.)
SORT ORDER: On the affected agency's report for the day, the individual transactions are sorted by batch type, transaction identifier, and line.
OTHER FORMAT FEATURES: The affected agency's code number and name print at the upper left of each page, and a document net total line is printed. A control section at the end of each agency's report gives (1) the total number of documents and the net dollar amounts processed by contingent warrant indicator code ("CWI" or "W") and (2) the total number of transactions, hash amount, and net amounts processed by batch type code. The daily and monthly versions of the report differ considerably in format. These differences are explained in detail under the individual column heading descriptions above.
RELATED STARS REPORTS: Each transaction line on this report posts one debit and one credit to the STARS general ledger file (accounts are determined by the transaction code used). The CSA 458CR Interim Balance Sheet Reports show aggregations of these general ledger postings.
AGENCY TRANSACTION REGISTER (CSA 401CD)
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