BD702 Monthly Report on the Appropriations and Allotments

Report Series Name

C-U-GL-BD702-REPORT-CV1 (agency run report)
C-U-GL-BD702-RPT-CLOSE-YEAR (for closed years)
C- GL-BD702-REPORT-CV1 (OSC production report)

Report Name

BD702 - Monthly Report on Appropriations and Allotments

Library

Source code for agency run and closed year report is located in GLPUBLIC library.

Report is also run during the nightly production cycle for the current month and the previous month. Copies of these reports may be found in Systemware groups OSCOP* MOCUR-3 BD702 REPORTS or OSCOP* MOPRE-3 BD702 REPORTS where the * is replaced by C or F depending on which region the agency is located.

Records/Retention Requirements

ITEM 42839.  Monthly Report on Appropriations and Allotments (C-GL-BD702-REPORT-CV1).  Monthly budget reports.

DISPOSITION INSTRUCTIONS:  Destroy in office when released from all audits.

Use

Use this report to review information on current month, quarter-to-date, and year-to-date allotment and ending cash balances. It is part of the required month-end report package that is submitted to the appropriate central management agencies. The reporting period is each calendar month of the fiscal year.

Content

This report is divided into three separate sections: Appropriations (top section), Analysis of Cash (middle section), and Quarterly Information (bottom section).

Appropriations (lines 7-9) - displays summary information comparing the year-to-date authorized budget, allotments, and revenue/expenditure activity. The amounts in this section should agree to the BD701 report for the same report period.

Analysis of Cash (lines 10-18) - calculates the ending cash balance in the allotment (cash) account as of the current report month.

Quarterly Information (lines 19-23) - displays summary information comparing the quarterly allotment and revenue/expenditure activity.

Each budget code within an agency is reported separately. All budget code types except Capital Improvement codes (4XXXX) are included.

The report also includes detail pages for funds within a budget code when cash is maintained below at a more detailed level than a single control fund level.

Totals

This report gives totals for all report columns.

Column Headings - column/line numbers refer to the sample report layouts

  • BUDGET (Column C) - lists the appropriation amounts as shown on Budget Certification form BD 307 adjusted for any type 11XXXX, 12XXXX and 14XXXX revisions (BD 606). This amount should equal the BUDGETED AUTHORIZED amount on the BD701 report. Amounts from 73XXXX and 63XXXX account types are included in this column.
  • UNALLOTTED (Column D) - lists the balance of the authorized budget that has not been allotted for the fiscal period to date and is calculated as BUDGET (Column C) minus ALLOTTED (Column E).
  • ALLOTTED (Column E) - lists the allotments to date for the current fiscal period (accounts 78901X or 68901X). The totals shown in this column reflect the reversion of quarterly allotments which are unexpended (accounts 78902X or 68902X). For example, Allotted Expenditures in the third quarter would be calculated as the sum of accounts 789011(DR), 789012(DR), 789013(DR), 789021(CR), 789022(CR). The reversion entry for the quarter must be posted before reconciling the reports for each of these reporting periods: September, December, March, and June.
  • CURRENT MONTH (Column F) - lists the activity for the current month. Amounts from 53XXXX and 43XXXX (excluding 439100 - State Appropriations General Fund) account types are included in this column in the Appropriations section of this report.
  • QUARTER TO DATE (Column G) - lists the activity for the current fiscal quarter. For example, if in the second month of a quarter, the Quarter-to Date activity would include disbursements, deposits, and the impact to appropriation or cash for both the first month and the second month of the quarterly period. Amounts from 53XXXX and 43XXXX (excluding 439100 - State Appropriations General Fund) account types are included in this column in the Appropriations section of this report.
  • YEAR TO DATE (Column H) - lists the activity for the current fiscal period to date. Amounts from 53XXXX and 43XXXX (excluding 439100 - State Appropriations General Fund) account types are included in this column in the Appropriations section of this report.
  • UNEXPENDED (Column I) - lists the remainder of the authorized budget that is unexpended and is calculated as BUDGET (Column C) minus YEAR TO DATE (Column H). These numbers in the Appropriations section of the report should equal the UNEXPENDED/UNREALIZED AUTHORIZED column on the BD701 report for the same report period.
  • ALLOTMENT (Column J) - lists the total authorized allotment(s) for the current quarter. Amounts from accounts 78901X and 68901X are included in this column.
  • CURRENT MONTH (Column K) - lists the activity for the current month. Amounts from 53XXXX and 43XXXX (excluding 439100 - State Appropriations General Fund) account types are included in this column.
  • QUARTER TO DATE (Column L) - lists the activity for the current quarter. Amounts from 53XXXX and 43XXXX (excluding 439100 - State Appropriations General Fund) account types are included in this column.
  • UNEXPENDED QTD (Column M) - lists the remainder of the quarterly allotment that is unexpended and is calculated as ALLOTMENT (Column J) minus QUARTER TO DATE (Column L).
  • ENCUMBRANCES (Column N) - lists the obligations from purchase orders, contracts or other encumbrance documents for this current quarter. Amounts from 03XXXX and 83XXXX account types are included in this column.
  • UNENCUMBERED (Column O) - lists the remainder of the quarterly allotment that is unexpended and unencumbered. It is calculated as UNEXPENDED QTD (Column M) minus ENCUMBRANCES (Column N).

Row Notes - column/line numbers refer to the sample report layouts

EXPENDITURES (Line 7) - The amounts in this row in the BUDGET, CURRENT MONTH, YEAR TO DATE, and UNEXPENDED columns should equal the Total Cash Expenditure line on the BD701 report for the BUDGETED AUTHORIZED, ACTUAL CURRENT-MONTH, ACTUAL YEAR-TO-DATE, UNEXPENDED/UNREALIZED AUTHORIZED columns respectively.

REVENUES (Line 8) - The amounts in this row in the BUDGET, CURRENT MONTH, YEAR TO DATE, and UNEXPENDED columns should equal the Total Cash Revenue line on the BD701 report for the BUDGETED AUTHORIZED, ACTUAL CURRENT-MONTH, ACTUAL YEAR-TO-DATE, UNEXPENDED/UNREALIZED AUTHORIZED columns respectively.

EXCESS OF EXPENDITURES OVER(UNDER) REVENUES PER BD701 (Line 9) - The amounts in this row in the BUDGET, CURRENT MONTH, YEAR TO DATE, and UNEXPENDED columns should equal the Appropriations (or Increase/Decrease in Fund Balance) line on the BD701 report for the BUDGETED AUTHORIZED, ACTUAL CURRENT-MONTH, ACTUAL YEAR-TO-DATE, UNEXPENDED/UNREALIZED AUTHORIZED columns respectively.

BEGINNING CASH IN ALLOTMENT ACCOUNT (Line 11) - displays the balance in Allotment Cash (sum of accounts 111270, 11R270, 121270) for general fund budget codes, Budget Code Cash (sum of accounts 111260, 11R260, 121260, 112250) for non-general fund budget codes, and General Fund Revenue Cash (account 111240) for 199XX budget codes. The row title changes appropriately to reflect the account balance displayed. The June 30 balance is displayed in the YEAR TO DATE column.

ALLOTMENT/REVISIONS (Line 12) - displays the net total of all allotment accounts (63901X and 73901X). This line is displayed only on general fund budget code pages.

REVERSIONS (Line 13) - displays the net total of all reversion accounts (63902X and 73902X). This line is displayed only on general fund budget code pages.

EXCESS PER BD701 (Line 14) - displays the net total of expenditures (53XXXX) and revenues (43XXXX). This line should equal the amount from Line 9.

INCREASE/DECREASE IN ASSETS/LIABILITIES/EQUITY (Line 15) - displays the activity in the following accounts:

Asset Accounts - All asset accounts (1XXXXX type) not included in the Expenditure Adjustment to Cash section on the BD701 report are displayed except for the following accounts: 111220, 111230, 111240 (199XX budget codes only) 111250, 111260, 11R260, 121260, 112250, 111270, 11R270, 121270, 111280, 11R280, and 121280.

Liability Accounts - All liability accounts (2XXXXX type) not included in the Expenditure or Revenue Adjustment to Cash sections on the BD701 are displayed.

Equity Accounts - Only the following equity accounts (3XXXXX type) are displayed: 310000, 311000, 321101, 321102, 321105, 321198, 331910, 331920, 340000, 390000.

NET ASSETS/LIABILITIES/EQUITY (Line 16) - displays the total of all accounts listed in the INCREASE/DECREASE IN ASSETS/LIABILITIES/EQUITY (Line 15) section.

ENDING CASH IN ALLOTMENT ACCOUNT (Line 17) - This amount is calculated as Line 11 + Line 12 - Line 13 - Line 14 + Line 16. This amount should equal the ending cash amount on the BD800 report and the Cash Management System balance at the budget code level.

UNEXPENDED APPROPRIATION (Line 18) - This line is calculated as Line 9 - Line 16 in the Unexpended column.

EXPENDITURES (Line 20) - displays the quarterly totals for the expenditure accounts as described on Line 7.

RECEIPTS (Line 21) - displays the quarterly totals for the revenue accounts as described on Line 8.

ASSETS/LIABILITIES/EQUITY (Line 22) - displays the quarterly totals for the assets, liabilities, and equity accounts as described on Line 15.

NET ALLOTMENT (Line 23) - displays the results of the calculation EXPENDITURE (Line 20) minus RECEIPTS (Line 21) minus ASSETS/LIABILITY/EQUITY (Line 22).

Run Statements

The run statement member name is C-U-GL-BD702-REPORT-CV1-RUN

000100 OPTION LIBRARY(GLPUBLIC)
000200 RUN C-U-GL-BD702-REPORT-CV1 ;
000300 INTO LIBRARY XXXXXXXX ;
000400 VARIABLE PERIOD ;
000500 00 ;
000600 VARIABLE PRIOR-YEAR-IND ;
000700 'N' ;
000800 SELECT GL-COMPANY-ID ;
000900 'XXXX'
001000 *SELECT GL-CENTER-ID

For closed years, the run statement member name is C-U-GL-BD702-RPT-CLOSE-YEAR-RN

000100 OPTION DATE-OPTION('MM/DD/YYYY')
000200 RUN C-U-GL-BD702-RPT-CLOSE-YEAR ;
000300 FROM LIBRARY GLPUBLIC ;
000400 INTO LIBRARY XXXXXXXX ;
000500 VARIABLE PERIOD ;
000600 00 ;
000700 VARIABLE WK-FISCAL-YEAR ;
000800 XXXX ;
000900 SELECT GL-COMPANY-ID ;
001000 ('XXXX' 'XXXX') ;
001100 *SELECT GL-CENTER-ID ;
001200 * 'XXXXXXXXXXXX'

Type over the displayed variable values with your agency's values. 

BD702 example