Enclosed are three budget worksheet reports prepared from the records of the Division of Accounts and
Reports. A brief explanation of these reports follows.
The budget worksheets have a category of expenditures listed as an informational total titled
"Non-reportable Expenditures". Non-reportable expenditures have been defined by the Division
of the Budget as expenditures which represent duplication within an agency's budget. The following
expenditures shown on the DA-406 budget worksheet, 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 first two enclosed reports (DA-406 and DA-410 worksheets) contain budgetary expenditures for fiscal
year 1998 classified by program and by object of expenditure. These reports can be used by the agency in
preparing the "Expenditures" form (DA-406) and the "Plan for Financing" form (DA-410)
for submission to the Division of the Budget, as part of the fiscal year 2000 budget. The third report
(DA-404 worksheet) can be used in preparing the "Resource Estimate by Fund" (form DA-404) for
the fiscal year 2000 budget.
The expenditures shown in the DA-406 and DA-410 worksheet reports 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 1998 include the outstanding encumbrances at June 30,1998, 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 was authorized by the 1998 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.
If errors in program or object classification have been made in either cash expenditures or the coding
of outstanding encumbrances, it will be necessary for the agency to correct those errors prior to preparing
fiscal year 1998 expenditure data for inclusion on all of the forms (DA-402, DA-404, DA-406, DA-410 and
DA-412) of the fiscal year 2000 budget submission.
____________________________
Shirley Moses, Director
Division of Accounts and Reports |
______________________________
Mr. Duane A. Goossen, Director
Division of the Budget |
SAM:RW:lmm
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