SUBSECTION 2.2.1.2
ILLUSTRATIVE ENTRIES
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SUBSECTION 2.2.1.2 |
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2.2.1.2.1 |
General |
Effective Date: |
Sept. 1, 1998 |
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These entries are for illustrative purposes only and should not be considered all-inclusive. |
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2.2.1.2.2 |
Legislative Appropriations and Approved Unanticipated Receipts for Appropriated Accounts, and Estimated Budgeted Expenditures for Non-appropriated/Allotted Accounts. To record original and supplemental appropriations, and approved unanticipated receipts for appropriated accounts; and to record estimated budgeted expenditures for non-appropriated/allotted accounts. The total expenditure authority is to be posted. |
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Dr. |
Cr. |
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Budgetary Control Summary (9100) |
xxx |
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Approved Unallotted Appropriations (6110) |
xxx |
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2.2.1.2.3 |
Allotments for Budgeted Accounts. To record approved allotments of legislative appropriations and unanticipated receipts for appropriated accounts, and to record approved allotments of estimated budgeted expenditures for non-appropriated/allotted accounts. |
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Dr. |
Cr. |
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Approved Unallotted Appropriations (6110) |
xxx |
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Approved Allotments (6210) |
xxx |
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2.2.1.2.4 |
Estimated Revenues for Budgeted Accounts. To record estimated revenues or additional revenue estimates due to documented changes in conditions. |
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Dr. |
Cr. |
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Approved Estimated Revenues (3110) |
xxx |
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Budgetary Control Summary (9100) |
xxx |
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2.2.1.2.5 |
Decrease Estimated Revenues for Budgeted Accounts. To record a decrease in estimated revenues due to documented changes in conditions. |
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Dr. |
Cr. |
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Budgetary Control Summary (9100) |
xxx |
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Approved Estimated Revenues (3110) |
xxx |
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2.2.1.2.6 |
Transfer Unobligated Allotments to Reserve for Budgeted Accounts. To record the transfer to reserve status the unobligated balance of approved allotments. |
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Dr. |
Cr. |
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Approved Allotments (6210) |
xxx |
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Approved Reserves (6310) |
xxx |
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2.2.1.2.7 |
Re-allotment of Amounts Placed in Reserve for Budgeted Accounts. To record the approved re-allotment of amounts previously transferred to reserve. |
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Dr. |
Cr. |
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Approved Reserves (6310) |
xxx |
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Approved Allotments (6210) |
xxx |
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2.2.1.2.8 |
Revert Unobligated Allotments to Unallotted Status for Budgeted Accounts. To record the return of unobligated amounts previously allotted to an unallotted status. |
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Dr. |
Cr. |
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Approved Allotments (6210) |
xxx |
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Approved Unallotted Appropriations (6110) |
xxx |
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2.2.1.2.9 |
Transfer Unallotted Legislative Appropriations to Reserve for Appropriated Accounts. To record approved transfers of unallotted legislative appropriations to reserve status for appropriated accounts. |
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Dr. |
Cr. |
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Approved Unallotted Appropriations (6110) |
xxx |
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Approved Reserves (6310) |
xxx |
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2.2.1.2.10 |
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. |
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Dr. |
Cr. |
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Approved Reserves (6310) |
xxx |
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Approved Unallotted Appropriations (6110) |
xxx |
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2.2.1.2.11 |
Abolish or Decrease Legislative Appropriations for Appropriated Accounts. To record legislative approval to abolish or reduce appropriations for appropriated accounts. |
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Dr. |
Cr. |
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Approved Unallotted Appropriations (6110) |
xxx |
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Budgetary Control Summary (9100) |
xxx |
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2.2.1.2.12 |
Close of Accounting Period for Budgeted Accounts. To record closing entries for budgetary accounts at the end of the biennium. |
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Dr. |
Cr. |
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Approved Unallotted Appropriations (6110) Approved Allotments (6210) Approved Reserves (6310) Budgetary Control Summary (9100) |
xxx xxx xxx xxx |
or xxx |
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Approved Estimated Revenues (3110) |
xxx |
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