FINANCIAL REPORTING

SUMMARY OF EXPENDITURES-BY PROGRAM

REPORT ID: CSA 424CM

 

REPORT TITLE: Summary of Expenditures-By Program.

FILE(S) ACCESSED: Appropriation Object File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: The purpose of this report is managerial control of expenditures at the "line-item" level as established in the Appropriation Act. The report helps to identify amounts of unexpended appropriations and helps the agency staff to ensure compliance with budgetary restrictions on expenditures. It is suggested that at least the FM 13 report be retained for audit purposes.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

PROGRAM NUMBER: Program level indicator consisting of program, subprogram, element, and subelement codes.
See
Program Classification Structure for more detail.

MINI: Mini code. See part A. of Coding Requirements.

SUB FUND: Subfund detail code.
See
Fund Component - Subfund Detail.

OBJ CODE: Major (and sometimes minor) expenditure object code. Minor object code is shown for personal services and for other items controlled at the minor object code level.
See the following for further details:
Object Components, and
Expenditure Object Codes and Titles.

PROGRAM TITLE: Title associated with the program number.

OBJECT TITLE: The title associated with the expenditure object code.

ORIGINAL APPROPRIATIONS: The appropriation amount shown in the annual Appropriation Act.

ADJUSTED APPROPRIATIONS: The original appropriation amount adjusted by subsequently authorized increases, decreases, and other changes.

MONTHLY EXPENDITURES: Amount of expenditures processed during the fiscal month indicated on the page heading.

YEAR-TO-DATE EXPENDITURES: Amount of current-fiscal-year-to-date expenditures.

BALANCE REMAINING: Unexpended appropriations at the end of the fiscal month. This amount is computed as Adjusted Appropriations minus Year-To-Date Expenditures.

PCT xx: The figure in the second heading line indicates the percentage of the current fiscal year that has elapsed. The percentages appearing beneath the heading represent the percentage of adjusted appropriations expended to date. These figures are computed as Year-To-Date Expenditures divided by Adjusted Appropriations times 100, rounded to the nearest whole percent. (If the adjusted appropriation is zero, no percent is printed.)

SORT ORDER: Agency, fund, program level (program, subprogram, element, subelement), expenditure character, expenditure object (major and sometimes minor object).

OTHER FORMAT FEATURES: The agency code, agency name, fund code, and fund name are printed at the upper left of each page. Pages of the CSA 424CM Summary of Expenditures--By Program are interspersed with pages of the CSA 424CM Summary of Expenditures--By Fund. The report shows totals for each major (and some minor) expenditure object, expenditure character, subelement, element, subprogram, program, and fund. Minor object codes are reported only where expenditures are controlled at that level. Expenditures charged against object code 6100 (Special Operating) appropriations are shown as Object 6100 Expenditures rather than under the object codes actually used on the vouchers.

RELATED STARS REPORTS: The CSA 424CM Summary of Expenditures--By Program report is arranged in the same order as the CSA 443CM Appropriation Transaction Details, a report that shows the detailed transactions making up each balance on the CSA 424CM report. Both of these reports are arranged in the same order as the annual Appropriation Act and the annual Budget.

Summary of Expenditures-By Program (CSA 424CM)

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