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
DB:jf
Enclosures: Page 2, Page 3
