SAO Legacy Financial Reports
Each month, the Financial Management Department reports the activity generated from the processing
of transactions as described above through standard monthly reports, referred to as fiscal
sheets. The fiscal sheets report fund allotment and expended subtotals and summaries and
provide detail sufficient to identify transactions using dates, batch references,
descriptions, and amounts. The fiscal sheets show the fund number in a slightly different
format than the complete structure required for transaction processing. For example, a
transaction coded to
16794740 S76R05 4R50 250
is referenced as
16794740 RR50 05 250
Because the three-digit program code and the first character of the organization code
are dropped, the division code is paired with the rest of the organization code, and the
task and object class follow. There are three standard monthly fiscal sheets, although
reports that group activity in specific, non-standard ways are also available from the SAO
Financial Management Department. The SAO Financial Management Department routinely generates and distributes
specially-requested reports that meet the reporting needs of projects or divisions. The
three standard fiscal sheets and the standard pay period report are described below.
Financial Status Report by Object Class: Allotment Summary
The allotment summary report provides an overview of fund activity by object class. Column one provides a summary of
Allotments and awards; columns two through five summarize Expended amounts in four
categories (Prior Years, This Year, This Month, and Inception-to-Date); column six
summarizes the Available Balance; column seven summarizes Unliquidated Obligations; and
columns eight through ten summarize Disbursements in three categories (This Year, This
Month, Inception-to-Date). The table also includes column subtotals for DIRECT COSTS and
column TOTALS. The SAO Financial Management Department prepares Financial Status Report by Object
Class: Allotment Summary for the previous month by the fifth working day of the current
month.
Financial Status Report by Object Class: Fund Balance
The fund balance report provides an overview of fund activity, like the Allotment Summary mentioned above, but
further expands the table to include organization and task summaries by object class.
Column one provides a summary of Allotments and awards; columns two through five summarize
Expended amounts in four categories (Prior Years, This Year, This Month, and
Inception-to-Date); column six summarizes the Available Balance; column seven summarizes
Unliquidated Obligations; and columns eight through ten summarize Disbursements in three
categories (This Year, This Month, Inception-to-Date). The table also includes column
subtotals for DIRECT COSTS and column TOTALS. The SAO Financial Management Department prepares
Financial Status Report by Object Class: Fund Balance for the previous month by the fifth
working day of the current month.
Monthly Detail Expense Activity Reports
The montly detail expense activity reports provide a detail of all Current
Transactions (Disbursements, Liquidations, and Obligations) and Inception-to-Date
transaction totals (Disbursements and Unliquidated Obligations) for a fund during a
particular month. The SAO Financial Management Department identifies each transaction by Date Posted,
Purchase Order Number, Batch Number, and Description. Purchase orders with balances at the
end of the month have a dollar amount in the column labeled "Unliquidated
Obligation." The Ending Balance totals for each organization, task, and object class
reference the totals shown on the Financial Status Report by Object Class. The SAO
Financial Management Department prepares Monthly Detail Expense Activity Reports for the previous
month by the fifth working day of the current month.
Payroll Net Cost Listing Reports
The net cost listing reports provide a detail of all salary (111),
personnel leave (112), and benefits (120) costs for each fund by employee. The report
summarizes the information by pay period and by month and includes fiscal Year-to-Date
disbursements. The SAO Financial Management Department posts the pay period totals to the Monthly
Detail Expense Activity Report as single transactions. The SAO Financial Management Department
prepares Payroll Net Cost Listing Reports for each division and department after each
month-end closing.
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