FINANCIAL ACCOUNTING SYSTEM
MONTHLY REPORT RECONCILIATION INSTRUCTIONS
Daily Reports Used (Last process day of month)
AM18009-140 Daily Fund Totals - Encumbrances
AM18009-142 Daily Fund Totals - Current Biennium Expenditures
AM18009-143 Daily Fund Totals - Prior/Future Expenditures
AM18009-146 Daily Fund Totals - Current Revenue
AM18009-147 Daily Fund Totals - Prior/Future Revenue
Daily Report Used (Cumulative for a month or biennium)
AM18420-001 TC 20's Processed against Grant & Contract Budgets
PROCEDURES FOR RECONCILIATION
Row 1
Column A Enter Actual Revenue Total (all Revenue. Class Groups)
from Report AM18009-146. This represents total actual
revenue for the Biennium-to-Date.
Column B Enter Expenditure Total from Report AM18009-142. This
represents Total actual expenditures for the
Biennium-to-Date.
Row 2 For each column enter prior month's Report Totals.
See prior month's worksheet Row 1.
Row 3 For Column A&B; subtract Row 2 from Row 1. Check the BSR OK
box when the amounts are compared to the control totals
revenues "Current Month" and expenditures "Current Month"
on report AM28205-BSRT.
Row 4
Column A Enter Total TC20 transactions processed against Grant
Year Revenue General Ledger (3208) for the entire month.
See month end report AM18420-001 sub-totals for grant
and contract budget numbers.
Note: TC 20 transactions against the following General Ledger
codes are recorded on AM18420-001:
3105 - Estimated Revenue - Grant Year
3208 - Actual Revenue - Grant Year
6705 - Budget - Grant Year
6660 - Actual Expenditures - Grant Year
The Budget Status Report (AM28205-BSRT) reflects the
Grant Year Accumulators of Budget Numbers in Local
Programs 11, 20, 60-69, and 80. If TC 20's were
processed against Budget Numbers in other Local Programs
these TC 20's would not be reflected on the Budget
Status Report.
Column B Enter Total TC20 transactions processed against Grant
Year Expenditure General Ledger (6660) for the entire
month. See month end report AM18420-001 sub-totals for
grant and contract budget numbers.
Row 5 For each column, calculate and enter Total Activity
for the month (Row 3 + Row 4). Check ( ) "BAR BOX"
when amounts are checked against the control totals
for the BAR Totals Report (AM28120-BSRT) "Revenue
and Transfers" and "Expenditures and Cost Transfers".
Row 6 For each column, enter the To Date Total for the prior.
See prior month's worksheet, Row 8.
Row 7 For each column enter total adjustments, if any. Attach
a worksheet of justifications or explanations. Col.s A
& B could include carry forward TC 20s for G&C budget
numbers. Col A could also include TC 32s for G&C budget
numbers.
Note: The TC 20 totals can be obtained from the AM18420-001
report produced for the special Biennium Crossover
Processes. The TC 32 totals can be tallied from either
the AM18009-113 Journals for the entire month or the
AM11409-002 Batch Recap reports for the month.
Row 8 For each column, calculate and enter To-Date-Total for
current month (Row 5 + Row 6 + Row 7). Check "BSR BOX"
when amounts are checked against the control totals for
the Budget Status Report (AM28205-BSRT) "To Date" amounts
for "Revenues and Transfers" and "Expenditures and
Cost Transfers".
Row 9
Column C Enter Salary Recaptures Total from Report AM18009-142
This represents total actual salary recaptures for the
Biennium to Date. Check "BSR BOX" when amount is checked
against the control total "Expired Salary Allocation"
for the BSR Totals Report AM28205-BSRT.
Column D Enter Encumbrances Total from Report AM18009-140 (Fund
Totals Column) or Report AM18009-142 (Encumbrances
Column). This represents outstanding remaining Encumbrances
Balances for the Biennium (both PAS and Hepps).
Check the "BAR BOX" when amount is checked against the
control total "Encumbrance Remaining Balances" on the
AM28120-BART Budget Activity Totals Report.
Check the "BSR BOX" when the amount is checked against
the control total "Outstanding Encumbrances" on the
AM28205-BSRT Budget Status Totals Report.
Row 10 Enter the total for "PAS Detail" record type 10 from
Budget Activity Control Totals report AM28105-001.
Row 11 Enter the prior month's total from line 10 (Pas Detail
from AM28105-001).
Note: For month 01 of the biennium, the Encumbrances
total on report AM18009-142 from the special biennium
cross over process (currently run number 009) is used.
Row 12 Subtract row 11 from row 10 and compare to the control
total "Encumbrances & Liquidations" on the Budget Activity
Totals Report AM28120-BART.
Note: For Rows 13-18 do all of Column F before E.
Column F
Row 13 Enter Budget Total from Report AM18009-142
Row 14 Enter Budget Adjustments Total from Report AM18009-142
Rows 12 and 13 represent Total Expenditure Budget-to-
Date for the Current Biennium (Not Total Monthly
Budget Allotments to-Date).
Row 15 Enter Estimated Revenue Total from Report AM18009-146.
Row 16 Enter Estimated Revenue Adjustments Total from Report
AM18009-146.
Rows 14 and 15 represent Total Estimated Revenue-to-Date
for the Current Biennium (Not Total Monthly Budget
Allotments To Date).
Row 17 Enter Future Budget Total plus Future Budget Adjustments
Total from Report AM18009-143. This represents Total
Expenditure Budget-to-Date for the Future Biennium.
Row 18 Enter Future Estimated Revenue Total plus Future
Estimated Revenue Revenue Adjustments Total from
Report AM18009-147. This represents Total Estimated
Revenue to-date for the Future Biennium.
Column E
Row 13 Enter Total TC 20 transactions processed against Grant
Year Estimated Revenue General Ledger (3105) for
the entire month. See report AM18420-001, TC 20
General Ledger Activity.
Note: Do not include special TC 20 and TC 24 processes submitted
to new biennium after Month 28 of the old biennium.
Row 14 Enter Total TC 20 transactions processed against
Grant Year Budget General Ledger 6705 (for non-allotted
funds) for the entire month. See report
AM18420-001, TC 20 General Ledger Activity.
Note: Do not include special TC 20 and TC 24 processes submitted
to new biennium after Month 28 of the old biennium. The
total of Reversing T/C 20 transactions produced out of
the final phase of the Biennium Crossover process will
be entered in Row 15.
Row 15 Enter TC 20s to-date from prior month. See prior
month's worksheet, Row 16.
Row 16 Enter Total Adjustments, if any. Attach a worksheet of
adjustments with justifications or explanations. Adjustments
would include the "reversing" TC 20's for Grant and Contract
budget numbers from the special TC 20 process mentioned
in Row 14, above.
More recently figures from report AM50215-001 have been
used here. In the future a special version of report
AM18420-001 will be run in all special biennium
crossover processes to produce these figures.
Row 17 Calculate and enter TC 20's to date for the current
month (Row 13 + 14 + 15 + 16).
Row 18 Calculate and enter Total Budget to Date. (Total of
Column F + Row 17). Check "BSR BOX" when amount is
checked against the BSR Control Totals Report "Budget"
amount on AM28205-BSRT.
The total for "Budget" on AM28205-BSRT represents Grant
Year budget dollars for Grant & Contract budget numbers,
and current biennium budget dollars for all other
budgets numbers.
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