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 2000 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 2002 budget. The third report (DA-404 worksheet) can be
used in preparing the "Resource Estimate by Fund" (form DA-404) for the fiscal
year 2002 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 2000 include the
outstanding encumbrances at June 30, 2000, 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 2000 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 2000 expenditure data for inclusion on all of
the forms (DA-402, DA-404, DA-406, DA-410 and DA-412) of the fiscal year 2002 budget
submission.
____________________________
Dale Brunton, Acting Director
Division of Accounts and Reports |
______________________________
Mr. Duane A. Goossen, Director
Division of the Budget |
DB:RW:lmm
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