Help for Statement A2 - General Fund Summary Statement of Budget and Expenditures

School Districts Accounting and Reporting Manual

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(ENTRY 1) General Support - Original Budget

Enter original budget amounts on line 1.  The original budget consists of appropriations and estimated revenues as approved in the first complete appropriated budget (generally the one passed prior to the start of the fiscal year).  Original budget amounts will have to be entered in lines 1, 6, 11, 16, etc.  (New item 01-02 SY, GASB 34).

(ENTRY 2) General Support - Modified Budget

Enter the final modified budget.  The final modified budget consists of appropriations and estimated revenues per the final amended version of the appropriated budget at the end of the fiscal period, reflecting all authorized budget modifications.  The actual expenditures made will appear in line 3 (AT1999.0).  Modified budget amounts for each subsequent expenditure category will need to be entered in lines 7, 12, 17 etc.

(ENTRY 3) General Support-Actual Expenditures AT1999.0

The amount recorded in line 128 (AT1999.0) of Schedule A4-General Fund Expenditures will be transferred by the computer program to this line. It is important to complete the expenditure schedule (A4) prior to completing this statement. Actual expenditures for each subsequent expenditure category will appear in lines 8, 13, 18 etc.

(ENTRY 4) General Support-Encumbrances

Enter the amount of current year encumbrances such as outstanding purchase orders at the end of last fiscal year that will be carried over into this fiscal year.

(ENTRY 5) General Support-Variance

This field will be calculated in the computer program by subtracting the actual expenditures (line 3) and the encumbrances (line 4) from the modified budget (line 2). The variance amounts calculated for each subsequent expenditure category will appear in lines 10, 15, 20 etc.

(ENTRY 41) Total Appropriations - Original Budget

This field is calculated in the computer program by adding all the original budget amounts for each expenditure category, lines 1, 6, 11, 16 etc.  (New item 01-02 SY, GASB 34).

(ENTRY 42) Total Appropriations-Modified Budget A960

This field is calculated by adding all of the modified budget amounts for each expenditure category, lines 2, 7, 12, 17 etc.

(ENTRY 43) Total Actual Expenditures-AT9999.0

This field is calculated by adding all of the actual expenditure amounts for each expenditure category, lines 3, 8, 13, 18 etc.

(ENTRY 44) Total Encumbrances

This field is calculated by adding all of the encumbrance amounts for each expenditure category, lines 4, 9, 14, 19 etc.

(ENTRY 45) Total Variances

This field is calculated by adding all of the variance amounts for each expenditure category, lines 5, 10, 15, 20 etc.

(ENTRY 46) Budgetary Provision for Other Purposes A962

This account is one of several budgetary accounts used to record taxes levied for purposes other than current operations such as a repair reserve and taxes levied to redeem short-term notes.

(ENTRY 47) Total Appropriations-Modified Budget and Budgetary Provision for Other Purposes

This field is calculated in the computer program by adding A960 (line 42), the total appropriations-Modified Budget plus A962, line 46.

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