FINANCIAL REPORTING
REPORT ID: CSA 486CR
REPORT TITLE: Short Term Intra-Agency Loans.
FILE(S) ACCESSED: Document File.
USER AGENCIES: All agencies; however, the report is generated only for those agencies who have recorded short term interfund loan transactions in STARS during the fiscal year.
FREQUENCY: Monthly following month-end closing.
REPORT TYPE/PURPOSE: This financial accounting report is a special ledger for General Ledger Accounts 131 (Due From Other Funds) and 207 (Due to Other Funds). It shows all short-term financing between subfunds within each agency, the payments made, receipts collected, and balances due to/from other funds at the end of the fiscal month. This report should be used to monitor borrowing and lending between subfunds. All of these balances must be cleared before the end of the fiscal year, and this report is issued in order to help ensure that this is done. It is suggested that all copies of this report be maintained for audit purposes.
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
ENCUMBR NUMBER: Agency-assigned document number used to record the transaction. (This number is shown in the Encumbrance Number field on the input document.)
FD: Fund code. See Fund Component - Fund and Fund Codes.
SFDT: Subfund detail code. See Fund Component - Subfund Detail. (Note that this indicates the borrowing or lending subfund-not necessarily the payment or receipt subfund.)
LAST TRANS DATE: Date when the last transaction related to this loan was processed in MM/DD/YY format.
AMOUNT LOANED: The amount lent from this fund, recorded as an entry to general ledger account 131 (Due From Other Funds). (This amount appears as a positive number.)
RECEIPTS: Repayment receipts recorded to date as an offset to the amount loaned. (This amount appears as a negative number.)
BALANCE RECEIVABLE: Balance receivable shows the remaining amount due from other funds after receipts collected to date have been applied to the amount originally lent. (This should be a positive amount. A negative amount would indicate overpayment.)
AMOUNT BORROWED: The amount borrowed by this fund from another fund, recorded as an entry to general ledger account 207 (Due to Other Funds). (This amount appears as a positive number.)
PAYMENTS: Payments recorded to date as an offset to the amount borrowed. (This amount appears as a negative number).
BALANCE PAYABLE: This is the remaining amount due to other funds after payments made to date have been applied to the amount originally borrowed. (This should be a positive amount. A negative amount would indicate overpayment.)
SORT ORDER: Agency, document number (encumbrance number), fund, and subfund.
OTHER FORMAT FEATURES: The report shows two or more lines corresponding to each agency-assigned document number (encumbrance number). The receivable amount(s) and payable amount(s) appear on separate lines.
RELATED STARS REPORTS: The Balance Receivable and Balance Payable amounts appearing on the CSA 486CR report are aggregated in various ways and shown on the CSA 458CR Interim Balance Sheet reports under general ledger accounts 131 (Due from Other Funds) and 207 (Due to Other Funds).
Short Term Intra-Agency Loans (CSA 486CR)
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.