FINANCIAL REPORTING

CASH TRANSACTIONS DETAIL

REPORT ID: CSA 444CM

 

REPORT TITLE: Cash Transactions Detail.

FILE(S) ACCESSED: History File; Cash Control File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: This financial accounting report serves as a special ledger for General Ledger Account 101 (Cash) for all funds except the General Fund. This report also facilitates managerial control of cash balances in non-General Fund accounts. For agencies that have trust and agency funds, it is suggested that these reports be retained for audit purposes.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

SFDT: Subfund detail code. See Fund Component - Subfund Detail.

OBJECT: Revenue or expenditure major, minor, and detail object code. See the following for further details:
Object Components,
Revenue Object Codes and Titles, and also
Expenditure Object Codes and Titles.

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.

POST DATE: Comptroller General's transaction posting date in MM/DD format.

STARS-ID-NUMBER:

"Comptroller General's Warrant Number"

This is the unique identifier assigned to each transaction. Subelements of the STARS-ID-NUMBER are explained below:

First three characters: Agency code of the batching agency whose accounts will be affected by the transaction.
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: The agency's batch processing date in YY/MM/DD format.

Blank space: Used only to visually separate subelements of 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 six-digit 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.

AGY-VOU: Agency-assigned document number.

PAYEE/VENDOR: Name of the payee, vendor, or type of transaction.

PROJECT: Project and Phase Codes. See Project Component.

TC: Transaction code. See Transaction Codes for more information.

R: Reverse code:

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 is of interest to the Comptroller General's Office only.

DEBIT-CASH: Amount of increases during the indicated fiscal month in general ledger account 101, Cash.

CREDIT-CASH: Amount of decreases during the indicated fiscal month in general ledger account 101, Cash.

MULTI-PURP: Agency-assigned multipurpose code.
See
Multipurpose Codes.

FND-GROUP: Fund level indicator consisting of fund, fund group, and fund detail codes.
See
Fund Component,
Fund Code,
and
Fund Group.

TITLES: Fund, fund group, and fund detail titles.

BEGIN-BALANCE: Beginning-of-period balance of general ledger account 101, Cash. (Where Debit = positive, or credit = negative.)

END-BALANCE: End-of-period balance of general ledger account 101, Cash. (Where Debit = positive, or credit = negative.)

SORT ORDER: Agency, fund, fund group, fund detail, subfund, mini code, and object code.

OTHER FORMAT FEATURES: Agency and fund code/name are printed at the upper left of each page. For the Earmarked and Restricted funds, total lines are printed for each fund, fund group, fund detail, and major object code. For the Federal fund, total lines are printed for the fund and for each subfund and major object code. A total line is also printed for the agency as a whole. Page breaks occur after each fund break. Each total line is followed by a blank line. The top line of each page lists the relevant fund, fund group, and fund detail codes.

RELATED STARS REPORTS: This report shows the detailed transactions that underlie cash balance figures shown on the CSA 404CR General Fund Control and Cash Status Report. The CAA 611CR report provides cash balances by subfund.

Cash Transactions Detail (CSA 444CM)

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