Enclosed are three budget worksheet reports prepared from the records of the Division of Accounts
and Reports as well as a listing of your agency's summary sub-accounts titled Corresponding
Budget Units for Summary Sub Accounts. [enclosures mailed to agencies
with hard copies of circular] A brief explanation of the budget worksheet 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 1999 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 2001 budget. The third report
(DA-404 worksheet) can be used in preparing the "Resource Estimate by Fund"
(form DA-404) for the fiscal year 2001 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 1999
include the outstanding encumbrances at June 30, 1999, 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 1999 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 1999 expenditure data
for inclusion on all of the forms (DA-402, DA-404, DA-406, DA-410 and DA-412) of the
fiscal year 2001 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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