FINANCIAL REPORTING
REPORT ID: CSA 403CM
REPORT TITLE: General Ledger.
FILE(S) ACCESSED: History File, General Ledger File.
USER AGENCIES: Lump-sum agencies.
FREQUENCY: Monthly following month-end closing.
REPORT TYPE/PURPOSE: This financial accounting report shows the detailed transactions posted to each STARS general ledger account during the fiscal month. Lump-sum agencies can use this report to help reconcile individual balances on their books to those shown on the STARS CSA 403CM Trial Balance where differences exist. It is suggested that all of these reports be retained for audit purposes.
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
(No heading): STARS general ledger account code and title. See General Ledger Account Codes and Titles.
SFDT: Subfund detail code. See Fund Component - Subfund Detail.
FDT: Fund detail code. See Fund Component - Fund Detail.
FD: Fund code. See Fund Component - Fund and Fund Codes.
SFDT TITLE: Subfund detail code title.
BEGINNING BALANCE: The balance at the beginning of the fiscal month. (Debits are shown as positive, and credits are shown as negative.)
DEBIT: Debit amounts posted during the fiscal month.
CREDIT: Credit amounts posted during the fiscal month.
ENDING BALANCE: The balance at the end of the fiscal month. (Debits are shown as positive, and credits are shown as negative.)
AGY-VOU: Agency-assigned voucher number.
TRANSACTION-ID:
"STARS TRANSACTION IDENTIFIER"
Subelements are:
First three characters: 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.Next six digits: Agency's batch processing date in YY/MM/DD format.
Blank space: Used only to visually separate the subelements within the transaction identifier.
Next digit: 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.
Next six digits: A number needed to make the transaction identifier unique. This is sometimes called the warrant number and consists of a combination of the batch number and the batch sequence, each of which is three digits.
Next three digits: The three-digit computer-assigned sequence number for each transaction on the document.
Last character: 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 the field if it is an agency computer tape voucher.
TC: Transaction code and reverse posting indicator. See Transaction Codes for more information.
An "R" following the three-digit transaction code indicates reversal of transaction code posting. (The normal debit account is credited and the normal credit account is debited).MINI: Mini code. See part A. of Coding Requirements.
OBJ: Revenue or expenditure major and minor object code.
See the following for further details:
Object Components,
Revenue Object Codes and Titles, and also
Expenditure Object Codes and Titles.PROJ: Project code. See Project Component..
PH: Project phase code. See Project Component - Project Phase.
MULTI-PURP: Multipurpose code. This is a ten-digit field which the agency may use as it desires. It is often used by lump-sum agencies to cross-reference the appropriate account number in the agency's own internal accounting system. See Multipurpose Code.
PRDTE: Processing date of information by Comptroller General's Office which is posted to STARS in MM/DD format.
FM: A two-digit number indicating the fiscal month (01 = July, 02 = August, ... , 12 = June, and 13 = July payment of a June invoice.)
SORT ORDER: Agency, fund group, general ledger account, subfund detail, project, phase, agency voucher, and transaction identifier.
OTHER FORMAT FEATURES: The agency code, agency name, fund group code, and fund group title are printed at the upper left of each page. Subtotals by agency, fund group, and general ledger account are printed. Subtotals within each fund group's general ledger account by project and by subfund detail are also printed. (Currently, this report is available only on microfiche.)
RELATED STARS REPORTS: The CSA 403CM General Ledger report shows the detail associated with each balance shown on the CSA 403CM Trial Balance report.
GENERAL LEDGER (CSA 403CM)
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