E4: DESCRIPTION OF ACCOUNT BUDGET
AND EXPENDITURE REPORTS
FBMO90 AND FBMO91
5/31/2000

Fiscal Agent Handbook Index | Fiscal Agent Reporting Index

Each month the Controller's Office provides fiscal agents with copies of the Account Statement (FBMO90 report) and the Report of Transactions (FBMO91 report). The FBMO90 report provides a year-to-date summary statement of the account and provides a summary listing of the original and current budget allocations, past and current expenditures, open commitments and current free balances by object codes. The report also provides a detailed listing of the past and current status of all open commitments and all commitments that have been liquidated or completed. The FBMO90 report also provides subtotals for detailed object codes within the major object code in order to allow the fiscal agent to determine at a glance what his/her department has been spending on copier service, printing requests, supplies, etc.

The FBMO91 report provides only the current month detail on transactions and is, therefore, similar to a monthly checking account statement showing only current month activity. It will be necessary for the departmental fiscal agent to keep the FBMO91 report received each month in order to maintain a complete record of fiscal activity for the year.

The purpose of this section is to provide instruction on how to read and interpret the FBMO90 and FBMO91 reports.

REPORT DESCRIPTION: Account Statement
(FBMO90 Report)

GENERAL HEADINGS

1.

DATE RUN:

This is a computer controlled date which will be the closing date for transactions included in the report. Any documents received by the processing offices on or before this date should be included in the reports.

2.

REPORT PAGE:

Page number for the ENTIRE report set. Useful for communicating with the Controller's Office and the Office of University Budgets, so their staff can find and refer to CD-ROM copies of your printout.

3.

TIME RUN:

Not very important for users. The time the report was generated.

4.

SYSTEM NAME:

The name of the computer system that generates the report(s).

5.

Program ID:

Report number which produces this combination report (FBMO90 and FBMO91) when run and is a useful shorthand name for referencing this combination report.

6.

FY=:

The fiscal year of the report.

7.

FBMO90 - A1:

The name of the computer system that generates the report(s).

8.

REPORT NAME:

"Account Statement for <DATE>". This is the actual name of the summary report in this combination report. It will usually be informally referenced as "account statement" or "FBMO90".

9.

ACCOUNT PAGE:

The page number of the "FBMO90" for this account ONLY as opposed to 3 above.

10.

ACCT:

The account number for the information on this page.

11.

ACCOUNT NAME:

The name of the account being reported on this page.

12.

TO:

The person responsible for this account and the room number to aid in distribution. Normally, this is the fiscal agent.

13.

DEPT:

This contains the department number with which this account is associated. It will be used to associate subordinate accounts to a "home" department or "major" account. The most common usage will be to link work study accounts to the department for which the student works.

14.

INFORMATION AGENT AND ROOM NUMBER:

Normally, the fiscal agent's supervisor.

COLUMN HEADINGS:

15.

OBJ CODE:

This report's name for "line items" or "object class".

16.

DESCRIPTION:

The names of the object code numbers, subtotals and totals.

17.

BUDGETS - ORIGINAL:

Self-explanatory. As per the budget book (state funded accounts).

18.

BUDGETS - REVISED:

Original budget as amended by transfers in/out. Also note that transfers to detail object codes will be made by automated entries known as "automated budget revisions" or ABRs.

19.

ACTUAL - CURRENT MONTH:

This is the summary of expenditures which will be included in the detail report (FBMO91). Remember, these are CURRENT MONTH not cumulative.

20.

ACTUAL - FISCAL YEAR:

These are the year-to-date totals for expenditures.

21.

OPEN COMMITMENTS:

Total open commitments, that is Requisitions, Purchase Orders and Travel Authorizations.

22.

BALANCE AVAILABLE:

Free balance; i.e., budget not spent or committed.

23.

PERCENT USED:

Percent of revised budget used.

BODY OF REPORT

24.

TOTAL LINES:

Totals for revenue (local funds only), expense and account.

25.

OBJ (TOTAL LINES):

Totals for each "object code".

26.

DETAIL LINES:

Details for each object code of expenditures. Includes the budgets "brought down" in the "ABR" process.

27.

MESSAGES:

Two lines for changeable messages from the Controller's Office.

FBMO90, Part 2: OPEN COMMITMENT STATUS

28.

TITLE:

Open Commitment Status, title of this section.

29.

ACCOUNT:

Account number against which commitment is recorded.

30.

REF. NO.:

Document number of the Requisition, Purchase Order or Travel Authorization.

31.

DATE:

Date the document entered the system.

32.

DESCRIPTION:

Vendor name.

33.

ORIGINAL AMOUNT:

Original amount of commitment.

34.

LIQUIDATING EXPENDITURES:

Total amount of partial payments made on this document.

35.

ADJUSTMENTS:

Increases/decreases in the original amount, not including partial payments.

36.

CURRENT AMOUNT:

Remaining balance of commitment after partial payments and increases/decreases.

REPORT DESCRIPTION: Report of Transactions
(FBMO91 Report)

GENERAL HEADING

The definitions of the FBMO92 report general headings are the same as those for the FBMO90 report with the following exceptions.

37.

PGM=FBMO91:

Report number of this detail report.

38.

REPORT NAME:

"REPORT OF TRANSACTIONS FOR <DATE>".

COLUMN HEADINGS

39.

OBJ CODE:

This is the same as (15) above.

40.

DESCRIPTION:

Same as (16) above, except for the detail lines where this shows the vendor or employee name.

41.

DATE:

Document date of the document shown in 55 below.

42.

TC:

Transaction code. Ignore unless used as a reference when communicating with the Controller's Office.

43.

REF:

The document number.

44.

2ND REF:

Not used except: for Requisition number linkage to its Purchase Order and position control number for personal services

45.

J. E. OFFSET ACCOUNT:

Ignore this field except when used for reference when communicating with the Controller's Office.

46.

BUDGET ENTRIES:

Dollar amount of detail budget transactions.

47.

REV/EXP:

Dollar amount of revenue (local funds only) or expenditure.

48.

COMMITMENTS:

Dollar amount for open commitment documents.

49.

BATCH REF. & DATE:

Ignore except when needed for reference when communicating with the Controller's Office.

BODY OF REPORT

50.

DETAIL LINES:

Shows the detail of a single transaction that occurred this month. Lines are grouped by "object code".

51.

CM TOTAL (LINES):

Shows the "cumulative total" for all transactions within an "object code."

52.

Account TOTAL (LINES):

Shows the total for account.

  Facsimiles

For more information contact
Controller's Office