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85.15 Budgetary Accounting - Illustrative Entries |
85.15.05July 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. |
85.15.10July 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: |
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Dr. |
Cr. |
|||
Budgetary Control Summary (9100) |
xxx |
|||
Approved Unallotted Expenditure Authority (6110) |
xxx |
85.15.15July 1, 2008 |
Allotments for budgeted accounts |
To record approved allotments in budgeted accounts: |
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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: |
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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: |
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Dr. |
Cr. |
|||
Statistical Clearing Account (0998) |
xxx |
|||
Approved Estimated FTEs (0110) |
xxx |
85.15.20May 1, 1999 |
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. |
|||
Approved Estimated Revenues (3110) |
xxx |
|||
Budgetary Control Summary (9100) |
xxx |
85.15.25May 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 |
85.15.30May 1, 1999 |
Transfer unobligated allotments to reserve for budgeted accounts |
To record the transfer to reserve status of the unobligated balance of approved allotments: |
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Dr. |
Cr. |
|||
Approved Allotments (6210) |
xxx |
|||
Approved Reserves (6310) |
xxx |
85.15.35May 1, 1999 |
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. |
|||
Approved Reserves (6310) |
xxx |
|||
Approved Allotments (6210) |
xxx |
85.15.40May 1, 1999 |
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. |
|||
Approved Allotments (6210) |
xxx |
|||
Approved Unallotted Appropriations (6110) |
xxx |
85.15.45May 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: |
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Dr. |
Cr. |
|||
Approved Unallotted Appropriations (6110) |
xxx |
|||
Approved Reserves (6310) |
xxx |
85.15.50May 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 |
85.15.55May 1, 1999 |
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. |
|||
Approved Unallotted Appropriations (6110) |
xxx |
|||
Budgetary Control Summary (9100) |
xxx |
85.15.60May 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) |
xxx |
|
||
Approved Estimated Revenues (3110) |
xxx |