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state seal 85.15
Budgetary Accounting - Illustrative Entries

85.15.05

July 1, 2008

These entries are for illustrative purposes

These entries are automatically generated by TALS (The Allotment System) and are recorded in the Agency Financial Reporting System (AFRS). These entries are for illustrative purposes only and should not be considered all-inclusive.

85.15.10

July 1, 2008

Establish expenditure authority for budgeted accounts

To record original and supplemental appropriations, approved unanticipated receipts for appropriated accounts; and estimated budgeted expenditures for non-appropriated/allotted accounts. The total expenditure authority is to be posted:

 

Dr.

Cr.

Budgetary Control Summary (9100)

xxx

 
 

Approved Unallotted Expenditure Authority (6110)

 

xxx

85.15.15

July 1, 2008

Allotments for budgeted accounts

To record approved allotments in budgeted accounts:

 

Dr.

Cr.

Approved Unallotted Appropriations (6110)

xxx

 
 

Approved Allotments (6210)

 

xxx

85.15.16

July 1, 2008

FTEs for budgeted accounts

To record approved FTEs in budgeted accounts:

 

Dr.

Cr.

Approved Estimated FTEs(0110)

xxx

 
 

Statistical Clearing Account (0998)

 

xxx

85.15.17

July 1, 2008

Decrease FTEs for budgeted accounts

To record decrease in approved FTEs in budgeted accounts:

 

Dr.

Cr.

Statistical Clearing Account (0998)

xxx

 
 

Approved Estimated FTEs (0110)

 

xxx

85.15.20

May 1, 1999

Estimated revenues for budgeted accounts.

To record estimated revenues or additional revenue estimates due to documented changes in conditions:

 

Dr.

Cr.

Approved Estimated Revenues (3110)

xxx

 
 

Budgetary Control Summary (9100)

 

xxx

85.15.25

May 1, 1999

Decrease estimated revenues for budgeted accounts

To record a decrease in estimated revenues due to documented changes in conditions:

 

Dr.

Cr.

Budgetary Control Summary (9100)

xxx

 
 

Approved Estimated Revenues (3110)

 

xxx

85.15.30

May 1, 1999

Transfer unobligated allotments to reserve for budgeted accounts

To record the transfer to reserve status of the unobligated balance of approved allotments:

 

Dr.

Cr.

Approved Allotments (6210)

xxx

 
 

Approved Reserves (6310)

 

xxx

85.15.35

May 1, 1999

Re-allotment of amounts placed in reserve for budgeted accounts

To record the approved re-allotment of amounts previously transferred to reserve:

 

Dr.

Cr.

Approved Reserves (6310)

xxx

 
 

Approved Allotments (6210)

 

xxx

85.15.40

May 1, 1999

Revert unobligated allotments to unallotted status for budgeted accounts

To record the return of unobligated amounts previously allotted to an unallotted status:

 

Dr.

Cr.

Approved Allotments (6210)

xxx

 

Approved Unallotted Appropriations (6110)

xxx

85.15.45

May 1, 1999

Transfer unallotted legislative appropriations to reserve for appropriated accounts

To record approved transfers of unallotted legislative appropriations to reserve status for appropriated accounts:

 

Dr.

Cr.

Approved Unallotted Appropriations (6110)

xxx

 
 

Approved Reserves (6310)

 

xxx

85.15.50

May 1, 1999

Transfer legislative appropriations placed in reserve to unallotted status for appropriated accounts

To record approved transfers of legislative appropriations previously placed in reserve to unallotted status for appropriated accounts:

 

Dr.

Cr.

Approved Reserves (6310)

xxx

 
 

Approved Unallotted Appropriations (6110)

 

xxx

85.15.55

May 1, 1999

Abolish or decrease legislative appropriations for appropriated accounts

To record legislative approval to abolish or reduce appropriations for appropriated accounts:

 

Dr.

Cr.

Approved Unallotted Appropriations (6110)

xxx

 
 

Budgetary Control Summary (9100)

 

xxx

85.15.60

May 1, 1999

Close of accounting period for budgeted accounts

To record closing entries for budgetary accounts at the end of the biennium:

 

Dr.

Cr.

Approved Unallotted Appropriations (6110)
Approved Allotments (6210)
Approved Reserves (6310)
Budgetary Control Summary (9100)

xxx
xxx
xxx
xxx




or xxx

 

Approved Estimated Revenues (3110)

 

xxx


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