Trial Balance (by GASB/fund) Report

Report Series Name
C-U-GL-GASB-FUND-Trial-BAL (agency run report)
C-GL-GASB-FUND-Trial-BAL (OSC production report)

Report Name
Trial Balance (by GASB/fund)

Library/RMDS Report Group
Source code for agency run report is located in GLPUBLIC library.

Beginning July 1 of each year, this report is run during the nightly production cycle for the period June 1 - June 30 to aid in financial statement preparation. Copies of this report may be found in RMDS group OSCOP* GL EOY Trial Balances where the * is replaced by C or F depending on which region the agency is located. Once the Comprehensive Annual Financial Report is complete, nightly updating of this RMDS group is suspended until the next July 1.

Records/Retention Requirements
Item 42954.  Trial Balance by GASB or Fund (C-U-GL-GASB-FUND-TRIAL-BALANCE-).  General ledger activity.

Disposition Instructions:  Destroy in office after 12 months.

Use
Use this report to review account balances at fund (positions 1-4 of center) within GASB and to ensure that NCAS is in balance within a GASB number.

Content
This report contains total debit and credit amounts as well as balances for all accounts located within a GASB/fund combination. For asset, liability, equity, and encumbrance accounts which do not close at fiscal year end, the Ending Balance is a life-to-date balance. For expenditure, revenue, budgeted expenditure, and estimated revenue accounts, the Ending Balance is a year-to-date balance.

All GASB numbers, except 5100 and 5200, are obtained from the Master Company/Fund Table based on the company/fund/fiscal year combination. GASB 5100 is General Fixed Assets, and GASB 5200 is General Long Term Debt Account Group.

Accounting distributions are associated in the report to GASB 5100 when the GASB number from the Master Company/Fund table begins with either 1 or 3 and the account number falls within the one of the following ranges:

127000 through 127999

340000

Accounting distributions are associated in the report to GASB 5200 when the GASB number from the Master Company/Fund table begins with either 1 or 3 and the account number falls within one of the following ranges:

128000 through 128999

211920

220000 through 229999

The run statements allow the user to create this report for any period on either the GL Open Years File (GMP11) or GL Closed Years File (GMP21). Reporting across fiscal years is not recommended and may result in misleading information. Run statement selection criteria also determine the amounts displayed in the Beginning Balance, Debits, and Credit columns. Refer to the run statement section for more information.

The report page breaks as the GASB/Fund combination changes.

Totals
This report gives totals for account class (position 1 of account), fund (positions 1-4 of center), and GASB.

Column Headings

  • ACCOUNT NUMBER - lists the account key from the NCAS uniform chart of accounts. While the prior year remains open on the GL Open Years File (GMP11), the calculated closing amount is added to the report under account 39999999999. This account number is for the report display only and is not part of the NCAS uniform chart of accounts.
  • ACCOUNT DESCRIPTION - lists the NCAS description for the associated account number.
  • BEGINNING BALANCE - lists the system balance as of the previous period as determined by the run statement selection variable.
  • DEBITS - lists the sum of the total debit transactions for this account number for the time period specified in the run statements. The detail debit transactions are selected from either the GM331 file or the GH792 file as determined by the run statement variables.
  • CREDITS - lists the sum of the total credit transactions for this account number for the time period specified in the run statements. The detail credit transactions are selected from either the GM331 file or the GH792 file as determined by the run statement variables.
  • Month To Date Net - lists the result of the calculation Debits - Credits
  • ENDING BALANCE - lists the result of the calculation Beginning Balance + Month To Date Net.

Run Statements
The run statement member name is C-U-GL-GASB-FUND-TRIAL-BAL-RUN.

000100 OPTIONS LIBRARY(GLPUBLIC)
000200 RUN C-U-GL-GASB-FUND-TRIAL-BAL ;
000300 INTO LIBRARY XXXXXXXX ;
000400 VARIABLE GL-POSTED-ENT-FILE-VARIABLE ;
000500 'PERIOD' ;
000600 VARIABLE WK-FISCAL-YEAR ;
000700 XXXX ;
000800 SELECT GL-RUN-TIME-SELECT-DATA ;
000900 'XXXX MM/DD/YY MM/DD/YY'

Type over the displayed variable values with your agencys values.

The GL-POSTED-ENT-FILE-VARIABLE determines the values in the Debits and Credits columns. Valid values for GL-POSTED-ENT-FILE-VARIABLE are as follows:

'CURRENT' - reads the GWP12 file. This file includes detailed transactions for the previous posting only. This value is generally not used.

'PERIOD ' - reads the GM331 file. This file contains detailed transactions posted during the current year and the previous year while it is still on the GL Open Years File (GMP11). The PERIOD value is used when reporting against open years.

The previous year is not closed on NCAS until after final Comprehensive Annual Financial Report adjustments are made. Generally the previous year is closed on NCAS no earlier than February of the next year. When the previous year is closed, the GM331 transactions for that year are purged to the history file (GH792).

'ANNUAL ' - reads the GH792 file. This file contains the detailed transactions purged from the GM331 file. As previous years are closed on NCAS, the GM331 transactions are purged to this file. The ANNUAL value is used when reporting against closed years. NCAS has five closed years available on the GH792 file. In order to run a report against this file, users must have the following statements in their RUN-JCL program.

  • P region : //GH792 DD DSN=OSC.OPC.GL9002.GH792(0),
  • // DISP=SHR
  • NC23 region: //GH792 DD DSN=OSC.OPF.GL9002.GH792(0),
  • // DISP=SHR

This file is on tape and should be commented out of the RUN-JCL program when not needed. Only one user can run against this tape at a time.

WK-FISCAL-YEAR is a 4-byte field to enter the fiscal year that corresponds with the GL-RUN-TIME-SELECT-DATA date range. This variable is used to select the appropriate GASB number for the report time period from the Master Company/Fund Table. If the report time period crosses fiscal years, the GASB number selected may be incorrect.

GL-RUN-TIME-SELECT-DATA is a selection for companies and time period. The select must be in the format of 'XXXX MM/DD/YY MM/DD/YY' where

  • XXXX = Company ID
  • MM/DD/YY = Beginning Date
  • MM/DD/YY = Ending Date

To report against multiple companies, each company must be listed in a separate statement. The Beginning and Ending Dates for all statements must be the same.

The Beginning and Ending Dates determine the values for the Beginning Balance, Debits, and Credits columns. These dates do not have to include an entire reporting period, but only the Ending Date value is displayed in the report pageheadings. 

runtime chart