FINANCIAL REPORTING

REPORT ID: CSA 443CM

REPORT TITLE: Appropriation Transaction Details.

FILE(S) ACCESSED: History File, Appropriation Object File.

USER AGENCIES: All agencies.

FREQUENCY: Monthly following month-end closing.

REPORT TYPE/PURPOSE: This financial accounting report serves as a special ledger report for General Ledger Account 241 (Appropriations) and General Ledger Account 400 (Expenditures). This report can be used to identify detailed transactions supporting balances appearing on the CSA 424CM Summary of Expenditures-By Program report. It is suggested that non-lump-sum agencies retain all of these reports for audit purposes.

COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:

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

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

O: Mini code special object indicator where:

S = mini code used for special items (object code 6100); or

Blank = mini code not used.

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

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

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.
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 the items of the STARS identification number.

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.

Last six digits: A 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: The payee or vendor name.

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.

APPN-ACTIVITY: Amount of appropriation activity for the indicated fiscal month posted to general ledger account 241 (Appropriations). (Appropriation increases-positive amounts and appropriation decreases-negative amounts are shown in this column.)

EXPENDITURE: Amount of expenditure posted to general ledger account 400 (Expenditure) during the indicated fiscal month. (Expenditures are represented as positive amounts; while refunds of expenditure are represented as negative amounts.)

MULTI-PURP: Agency-assigned multi-purpose code.
See Multipurpose Codes.

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

TITLES: Title associated with the expenditure object code.

BEGIN-BALANCE: Balance of unexpended appropriations at the beginning of the indicated fiscal month. (Unexpended appropriations are represented as positive amounts.)

END-BALANCE: Balance of unexpended appropriations at the end of the indicated fiscal month. (Unexpended appropriations are represented as positive amounts.)

SORT ORDER: Agency, fund, program, object, and STARS transaction identifier.

OTHER FORMAT FEATURES: The agency and fund names are printed at the upper left of each page. Totals of the four dollar amounts are shown for each major object, program level identifier (program, subprogram, element, subelement), fund, and agency. Page breaks occur after each agency and fund. Object code 6100 items are shown under the object codes used on expenditure vouchers but are aggregated under major object code 61.

RELATED STARS REPORTS: The CSA 424CM Summary of Expenditures-By Program report summarizes this report except for the difference in treatment of object code 6100 items as discussed above.

Appropriation Transaction Details (CSA 443CM)

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