FINANCIAL REPORTING

SUMMARY OF EXPENDITURES BY ORGANIZATION

REPORT ID: CSA 470CR

 

REPORT TITLE: Summary of Expenditures by Organization.

FILE(S) ACCESSED: Operating File, SMMAST, and DTMAST.

USER AGENCIES: Only those agencies who use division, subdivision, section, and subsection codes receive this report. Currently, only one agency uses these codes.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: This managerial accounting report is designed to help control expenditures at the major object level by mini code and organization level. It is suggested that at least the FM 13 report be retained for audit purposes.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

ORGANIZATION: Organization indicator (consisting of the division, subdivision, section, and subsection codes), title, and level indicator (such as "Division"). For more details see Organizational Components.

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

MAJOR OBJECT: Major expenditure object code.
See
Major Object and
Expenditure Major Object Codes and Titles.

APPROPRIATIONS:

Adjusted appropriations (current-fiscal-year–to--date).

All increases in appropriations will have a negative sign indicating a credit balance in General Ledger Account 241 (Appropriations).

MTD EXPENDITURES: Current fiscal-month-to-date expenditures.

YTD EXPENDITURES: Current fiscal-year-to-date expenditures.

UNEXPENDED BALANCE: Unexpended appropriations. This is calculated by adding the year-to-date-expenditures total to the appropriations amount, which has a negative balance if unexpended. (A negative balance indicates remaining appropriations. A positive balance indicates overexpended appropriations.)

SORT ORDER: Fund, division, subdivision, section, subsection, mini code, and major expenditure object code for each agency.

OTHER FORMAT FEATURES: The agency code/name and the fund code/name are printed at the upper left of each page. Subtotals are printed by fund, division, subdivision, section, and subsection.

RELATED STARS REPORTS: This report is related to the CSA 428CM Analysis of Expenditures by Minor Object (Organization Level) report. The year-to-date expenditure figures by major object on the CSA 470CR report agree with the major object subtotals on the CSA 428CM report. The CSA 428CM provides expenditures by major and minor object codes, but it does not reflect appropriations and balances of unexpended appropriations.

Summary of Expenditures by Organization (CSA 470CR)

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