Kansas Department of Administration

03-a-003 - Budgetary Worksheet Reports (August 6, 2002) (Supersedes 02-a-003)

(issued as hard copy to each state agency)
(Supersedes 02-a-003 )
DATE: August 6, 2002
SUBJECT: Budgetary Worksheet Reports
A & R CONTACT: Financial Integrity Team (785) 296-2311  
APPROVAL: Approved by Dale Brunton
SUMMARY: Transmittal of budget worksheet report for preparation of fiscal year 2004 budget.

Enclosed are the DA-404, DA-406 and DA410 budget worksheet reports prepared from the records of the Division of Accounts and Reports and a listing of your agency's summary sub-accounts titled Corresponding Budget Units for Summary Sub Accounts. The DAFR 8840 (DA-404 worksheet) can be used in preparing the "Resource Estimate by Fund" (form DA-404) for the fiscal year 2004 budget. The DA-404, DA-406 and DA-410 worksheets information can also be obtained in the new budget system. A brief explanation of the DA-404 budget worksheet report follows.

The budget worksheet includes a category of expenditures titled "Non-Reportable Expenditures." Non-reportable expenditures have been defined by the Division of the Budget as expenditures representing duplication of expenditures in another agency or program. The following expenditures if made from other than the State General Fund (1000), are classified as non-reportable.

5150 -- Local City-County Sales Tax Payments
5170 -- State Aid to Other State Agencies
5180 -- Local City-County Transient Guest Tax Payments
All -- 7XXX Primary Classification Object Codes

The expenditures shown in the DA-404 worksheet report conform to the definition of expenditures used for budget purposes; i.e. "all expenses, liquidated and unliquidated encumbrances, that were charged against an agency's funds during the particular fiscal year regardless of the fiscal year in which cash disbursements for these expenses were made." Expenditures reported for fiscal year 2002 include the outstanding encumbrances at June 30, 2002, reported on your "List(s) of Outstanding Obligations" (form DA-118), printers requisitions, unpaid purchase orders, contract cover sheets, as well as the actual cash disbursements charged to the fiscal year. The combination of actual cash expenditures and unpaid encumbrances at June 30 represents the total budgetary expenditures.

Reappropriations of savings were authorized by the 2002 legislature. These Kansas Savings Incentive Program (KSIP) reappropriations are reflected as separate summary sub-accounts in the Budget worksheets for both appropriated and special revenue funds.

Senate Bill 517, Section 169 of the 2002 Legislative Session authorizes lapses in the State General Fund for out of state travel, motor vehicle purchases, on call temporary services, furniture and office supplies, general supplies, color printing, private vehicle reimbursements and longevity bonuses. These lapses are reflected on your DA-404 worksheet report after the "Total Available" line.

If errors in program or object classification have been made in either cash expenditures or the coding of outstanding encumbrances, please correct those errors prior to preparing fiscal year 2002 expenditure data for inclusion on the DA-404 form of the fiscal year 2004 budget submission.

Dale Brunton, Director
Division of Accounts and Reports

Duane A. Goossen, Director
Division of the Budget

*signatures available on the hard copy mailed to each agency


Enclosures: Page 2, Page 3

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