kuali financial system field level appropriated fund...

Kuali Financial System Field Level Appropriated Fund Reports

Version 1.0 Last Updated: September 18, 2013

Table of Contents Purpose of This Guide ................................................................................................................................... 4

Terminology .................................................................................................................................................. 5

General Overview of Field Level Budget Reports in eThority ....................................................................... 6

What Report Do I Use When? ....................................................................................................................... 7

Budget-To-Actual Reports ............................................................................................................................. 8

Budget-to-Actual by Account .................................................................................................................... 9

Budget-to-Actual by Account Columns ............................................................................................... 12

Budget-to-Actual by Account Rows .................................................................................................... 13

Budget-to-Actual by FO Code ................................................................................................................. 14

Budget-to-Actual by FO Code Columns .............................................................................................. 17

Budget-to-Actual by FO Code Rows .................................................................................................... 18

MA Budget-to-Actual by FO Code (Expenditure Budget Balance) .......................................................... 19

MA Budget-to-Actual by FO Code (Expenditure Budget Balance) Columns ....................................... 22

MA Budget-to-Actual by FO Code (Expenditure Budget Balance) Rows ............................................ 23

Cash Balance Reports .................................................................................................................................. 24

Cash Balance 37-47 Rpt – Special & Revolving – by FO Code ................................................................. 25

Cash Balance 37-47 Rpt – Special & Revolving – by FO Code Columns .............................................. 27

Cash Balance 37-47 Rpt – Special & Revolving Rows .......................................................................... 28

Cash Balance Quarterly – Special & Revolving........................................................................................ 29

Cash Balance Quarterly – Special & Revolving Columns ..................................................................... 32

Cash Balance Quarterly – Special & Revolving Rows .......................................................................... 33

Cash Balance YTD – Special & Revolving ................................................................................................. 34

Cash Balance YTD – Special & Revolving Columns .............................................................................. 37

Cash Balance YTD – Special & Revolving Rows ................................................................................... 38

Projected Ending Cash Balance – Special & Revolving............................................................................ 39

Projected Ending Cash Balance – Special & Revolving Columns ......................................................... 42

Projected Ending Cash Balance – Special & Revolving Rows .............................................................. 42

Kuali Financial System – Mānoa Budget Instructions Field Level Appropriated Fund Reports

Revenue Collections – Special & Revolving by FO Code ............................................................................. 43

Revenue Collections – Special & Revolving Columns ......................................................................... 46

Revenue Collections – Special & Revolving Rows ............................................................................... 47

Projection to Actual Reports ....................................................................................................................... 48

Special & Revolving Rev/Exp Projections ................................................................................................ 49

Special & Revolving Rev/Exp Projections Columns ............................................................................. 52

Special & Revolving Rev/Exp Projections Rows .................................................................................. 52

Special & Revolving Rev/Exp Projections (Net Revenue) ....................................................................... 53

Special & Revolving Rev/Exp Projections (Net Revenue) Columns ..................................................... 56

Special & Revolving Rev/Exp Projections (Net Revenue) Rows .......................................................... 57


Purpose of This Guide The purpose of this guide is to help you determine which reports to use to determine the status of your appropriated fund accounts and budget plans. Because budgets are not required at the account level for appropriated fund accounts, getting a status report for them is not always possible in KFS. Thus, reports have been created in eThority to assist fiscal administrators to determine what the status of their appropriated funds are.

This guide assumes you have some basic knowledge of how to use the eThority reporting tool in addition to some basic understanding of the budgeting process in KFS.


Terminology In order to determine which report you would look at for a particular status, you will need to be familiar with some of the terminology used for appropriated fund budgeting.

Allocation: The amount given to a unit for the current fiscal year. These amounts are recorded on the A200 object code. This typically applies to TFSF and RTRF funds. All other Special and Revolving funds have revenue budgets instead of A200 allocation budgets.

Allocation budget: also referred to as “Axxx” budgets. These budgets represent the amount an account or budget plan has available to spend. The allocation budget is comprised of three separate types of budget object codes: A100 (carryover), A200 (current year allocation), and A300 (transfers).

Budget Plan (ID): A grouping of accounts that represents a specific purpose and/or fund/sub-fund for a particular unit. Provides a means of aggregated similar accounts together to get an overall status for that purpose, fund and/or subfund.

Carryover: Amount that is the ending cash balance from the prior fiscal year less any deferred revenues. These amounts are recorded on the A100 object code.

Expenditure budget: also referred to as “Bxxx” budgets. Amount that is anticipated to be spent only for the current fiscal year. Applicable future year expenditures should be recorded as a commitment. Expenditure budgets are used to help to determine if an appropriation is nearing its expenditure ceiling.

Income budget: budgets that represent the amount of allocation and/or revenue that a particular account or budget plan is expected to receive during that fiscal year.

Revenue budget: Anticipated amount of revenue expected to be collected during the current fiscal year. Typically revenue budgets are recorded on the applicable revenue object code or on the miscellaneous income object (0830).

Transfers: Amounts that are moved between budget plans. Transfers are recorded separately on object code A300 so that the original allocated amounts can be tracked in addition to the amounts the units have agreed to move between each other.


General Overview of Field Level Budget Reports in eThority There are several standardized budget reports available for fiscal administrators to use to manage their appropriated funds. This section gives a brief overview of the reports that are available in eThority and explains the high level differences.

At the School/College level, the appropriated fund reports that you would be working with most often can be found in the KFS GL DataBooks > Field GL Templates > Appropriated Funds Budget & Cash Templates folder.

The following sections will go through these reports, show what is required, how they can be used, and samples of what they look like. Due to limitations in eThority, some of these reports might not print in a format that users would find optimal. You may need to export the data and manipulate it yourself in Excel if your presentation requirements do not match how the eThority reports print.


What Report Do I Use When? You may want to refer to the chart below to determine which report you would use for a specific request.

Question Report To Use

What is the budget to actual status on my account based on revenue/allocation budget?

• Budget-to-Actual by Account • Budget-to-Actual by FO Code

What is the cash balance on my account/budget plan?

• Cash Balance Quarterly – Special & Revolving – by FO Code

• Cash Balance YTD – Special & Revolving – by FO Code

What is the projected ending cash balance on my account/budget plan?

• Projected Ending Cash Balance – Special & Revolving – by FO Code

How far off were my revenue projections? • Revenue Collections – Special & Revolving – by FO Code

What are the differences between what I projected and what actually happened for my accounts/budget plans?

• Special & Revolving Rev/Exp Projections – by FO Code

• Special & Revolving Rev/Exp Projects (Net Revenue) – by FO Code


Budget-To-Actual Reports There are two budget-to-actual reports for appropriated funds in eThority. Both reports are found in the KFS GL DataBooks > Field GL Templates > Appropriated Funds Budget & Cash Templates folder.

The Budget-to-Actual by Account report shows the budget to actual status of a single account in KFS. The Budget-to-Actual by FO Code will show the budget to actual status of all accounts and budget plans for a given FO Code or Organization Hierarchy. These two reports do a budget to actual calculation based on the revenue/allocation budget against the expenditures.


Budget-to-Actual by Account The Budget-to-Actual by Account report shows the status of a single appropriated fund account in KFS. The report assumes that you have entered in a budget at the account level (not at the budget plan level). If budgets were entered only at the budget plan ID level, then please use the Budget-to-Actual by FO Code instead.

Like most reports in eThority, you will be presented with a Control Value screen when opening the report.

Control Value Name Description

Fiscal Period Filter Two digit month you wish the report to be run for. (i.e. 01 = July, 02 = August)

Account Number Filter Account number that you wish to run the report against.

Fiscal Year Filter Four digit fiscal year for which you want the report to be run.


Once the control values have been entered a report similar to the following will appear:

The image above is just an example of what the intended layout of the report. In eThority you have the capability to zoom in to make the text more readable.

You can also export the report to print as a PDF, which will look similar to the following:


Because both the screen shot and the PDF sample appears very small in this manual, the following table explains what data is presented in the report.

Budget-to-Actual by Account Columns Column Name Description

Rev-Alloc-Carry-Tfr Combined total of Revenue (0xxx), Allocation (A200), Carryover (A100) and Transfer (A300) budget amounts.

Revenue Recognized YTD Amount of revenue/income that was actually collected on the account.

Expenditure Projections Expenditure budget amounts that were entered on the account (either on Bxxx objects and/or on specific object codes).

Expenditure YTD Fiscal Year to Date expenditure amounts.

Expenditure ITD Inception to Date expenditure amounts (applicable to Federal appropriated funds only).

SW B-Plus Adjustment Adjustment made for System-wide B-Plus assessments. (For most accounts this column will be $0.)

Rev-Alloc-Carry-Tfr Balance For G, R and S funds, the difference between the Rev-Alloc-Carry-Tfr column and the sum of the Expenditure YTD and SW B-Plus Adjustment.

For Federal appropriated funds, the difference between the Rev-Alloc-Carry-Tfr column and Expenditure ITD column.

Encumbrances Encumbrance amounts records on the account.

Balance Less Encumb The difference between the Rev-Alloc-Carry-Tfr Balance column and the Balance Less Encum column.

Pre-Encumbrances Pre-Encumbrance amounts recorded on the account.

Balance Less PE The difference between the Balance Less Encumb column and the Pre-Encumbrances column.


Budget-to-Actual by Account Rows Column Name Description

Chart-Acct-Subacct Grouping that shows the Chart, Account Number and Sub-Account number based on the control values entered.

Report Date Informational grouping that displays the month of the report.

Budget Summary 1 Summary grouping that separates Revenue (A000/0xxx), Personnel Expenses (B020) and Other Expenses (B040)

Object Summary grouping that shows the amounts assessed on that object code (shows both the object code and the name of the object code)

Fiscal Period Summary grouping that shows the total expenditure for that fiscal period (month). If there are no transactions in that fiscal period, a summary line will not appear for that month.


Budget-to-Actual by FO Code While this report serves a similar purpose as the Budget-to-Actual by Account report, there are some differences. The Budget-to-Actual by Account assumed that budgets were entered down at the account level. The Budget-to-Actual by FO Code does not have this requirement as it also groups the budgets up to the budget plan level.

Like most reports in eThority, it’ll have a control value screen. Either the Highest Org Level Filter or the FO Code Filter (only one of the two) is required in addition to the Fiscal Period and Fiscal Year filter.


Highest Org Level Filter The organization level from which the report would start.

FO Code Filter The FO Code on the accounts that you wish to return.

Fiscal Period Filter Two digit month for which you wish the report to be run. (i.e. 01 = July, 02 = August)


Once the required control values are entered a report similar to the follow screenshot should appear:


The screenshot above only shows some of the columns in the report. If the report was printed as a PDF, the print may not be readable. Thus, you may want to hide some of the columns that might not be needed. Please refer to the next series of tables to see what the columns and the rows on the report represent.


Budget-to-Actual by FO Code Columns Column Name Description



Expenditure Q1 Expenditures that hit between fiscal periods 01 and 03 (July – September)

Expenditure Q2 Expenditures that hit between fiscal periods 04 and 06 (October – December)

Expenditure Q3 Expenditures that hit between fiscal periods 07 and 09 (January – March)

Expenditure Q1 Expenditures that hit between fiscal periods 10 and 12 (April - June)




Rev-Alloc-Carry-Tfr Balance For G, R and S funds, the difference between the Rev-Alloc-Carry-Tfr column and the sum of the Expenditure YTD and SW B-Plus Adjustment.

For Federal appropriated funds, the difference between the Rev-Alloc-Carry-Tfr column and Expenditure ITD column.


Balance Less Encumb The difference between the Rev-Alloc-Carry-Tfr Balance column and the Balance Less Encum column.




Budget-to-Actual by FO Code Rows Column Name Description

UH Fund Summary grouping for the UH Fund Type (i.e. G=General, S=Special, R=Revolving, F=Federal)


Budget Plan ID Summary grouping that consolidates the accounts by budget plan

Organization Summary grouping that consolidates the accounts by organization code.

Account Summary grouping that consolidates the objects on the account.

Keep in mind that the Balances shown on this report are based off the sum of the income budgets (Revenue, Carryover, Allocation and Transfers) on your accounts/budget plans. It is NOT based on the expenditure budgets that are set up on the accounts/budget plans. Thus, this report tells you how much you have available to spend; and NOT how much do you have left to spend against this year’s expenditure budget.


MA Budget-to-Actual by FO Code (Expenditure Budget Balance) Because the Budget-to-Actual by FO Code report does the balance calculations based on the Revenue-Allocation-Carryover-Transfer amounts, Manoa created a separate user-based report that does the balance calculations against the Expenditure Projections. The report is called “MA Budget-to-Actual by FO Code (Expenditure Budget Balance)”. Since the report is a user report and not a global, please contact the Manoa Chart Manager to get the report shared with you.

This report shows the balance available based on the expenditure budgets entered at the budget plan level which represents the amount that you intend to spend by the end of the year.

Once the report is opened, a control values screen is presented. Either the Highest Org Level Filter or the FO Code Filter (only one of the two) is required in addition to the Fiscal Period and Fiscal Year filter.






Once the required control values are entered a report similar to the follow screenshot should appear:


The screenshot above only shows some of the columns in the report. If the report was printed as a PDF, the print may not be readable. Thus, you may want to hide some of the columns that might not be needed. Please refer to the next series of tables to see what the columns and the rows on the report represent.


MA Budget-to-Actual by FO Code (Expenditure Budget Balance) Columns Column Name Description



Expenditure Q1 Expenditures that hit between fiscal periods 01 and 03 (July – September)

Expenditure Q2 Expenditures that hit between fiscal periods 04 and 06 (October – December)

Expenditure Q3 Expenditures that hit between fiscal periods 07 and 09 (January – March)

Expenditure Q1 Expenditures that hit between fiscal periods 10 and 12 (April - June)




Expenditure Budget Balance For G, R and S funds, the difference between the Expenditure Projections column and the sum of the Expenditure YTD and SW B-Plus Adjustment.

For Federal appropriated funds, the difference between the Expenditure Projections column and Expenditure ITD column.


Balance Less Encumb The difference between the Expenditure Budget Balance column and the Balance Less Encum column.




MA Budget-to-Actual by FO Code (Expenditure Budget Balance) Rows Column Name Description







Cash Balance Reports There are several cash balance reports available in eThority for fiscal administrators to use. They are all found in the KFS GL DataBooks > Field GL Templates > Appropriated Funds Budget & Cash Templates folder.

The Cash Balance 37-47 Rpt – Special & Revolving – by FO Code is a report that is generated for legislative reporting to show the change in cash balance on a fund.

The Cash Balance Quarterly & Cash Balance YTD reports show the change in cash balance over time, either by quarter or by fiscal year, and gives the ending cash balance as of the fiscal period provided in the control values screen.

The Projected Ending Cash Balance report estimates what the cash balance will be for a given FO Code or Org Hierarchy based on the beginning cash balance and amounts posted for revenue and expenditure budgets.


Cash Balance 37-47 Rpt – Special & Revolving – by FO Code The Cash Balance 37-47 Rpt – Special & Revolving – by FO Code is a subset of a report that is provided to the legislature each year to show the change in cash balance by budget plan. For the field, it may be useful if you want to see how income and expense amounts affect your cash balance during the year.

When opening the report, you will be presented with a Control Values screen.






Once the required control values are entered, a report similar to the following should appear:


This report has many columns and as such printing it from eThority is probably not an option due to limitations of printing from eThority. You may be able to adjust the viewable columns to hide the ones that you don’t require; or you can export the report into Excel to do more detailed manipulations.

The following tables provides what each of the columns and rows in the report represent:

Cash Balance 37-47 Rpt – Special & Revolving – by FO Code Columns Column Name Description

1 Claim-on-Cash Beg Bal Beginning cash balance for the fiscal year entered in the control values screen.

Revenue Recognized YTD Revenue recognized through the fiscal period entered in the control values screen.

AR YTD Accounts Receivable amounts recorded through the fiscal period entered in the control values screen.

Fund Bal Adj Fund balance adjustments made during the fiscal year.

Loan Payments Loan payments made during the fiscal year.

Other Amounts Other adjustments made on balance sheet objects which affects cash balance.

2 Revenue Net of AR/FB/Ln Pmt/Oth

The calculation of (1 Claim-on-Cash Beg Bal) – Revenue Recognized YTD – AR YTD – Fund Bal Adj – Loan Payments – Other Amounts.

Expenditure YTD Expenditures recorded through the fiscal period entered on the control values screen.

AP YTD Accounts payable amounts recorded during the fiscal year.

Loan Advances Loan advances recorded during the fiscal year.

3 Expenditure net of AP/Ln Adv The calculation of Expenditure YTD + AP YTD + Loan Advances

4 Transfers Transfers recorded during the fiscal year

5 Claim-on-Cash Cur Bal The current claim-on-cash balance as of the fiscal period entered in the control values screen.

Calc Ending Cash 1+2-3+4 The calculation of (1 Claim-on-Cash Beg Bal) + (2 Revenue Net of AR/FB/Ln Pmt/Oth) – (3 Expenditure net of AP/Ln Adv) + (4 Transfers)

Diff in Cash The difference between (5 Claim-on-Cash Cur Bal) – (Calc Ending Cash 1 + 2 – 3 + 4)

Encumbrances Encumbrances recorded through the fiscal period entered on the control values screen.


37-47 Unencumbered Cash The calculation of (5 Claim-on-Cash Cur Bal) – Encumbrances

AP/Cur Yr Def Rev The sum of current year account payable balances and deferred revenues recorded in the current fiscal year’s accrual period.

Unencumbered Claim-on-Cash The calculation of (5 Claim-on-Cash Cur Bal) – AP/Cur Yr Def Rev – Encumbrances

Pre-Encumbrance Pre-Encumrances recorded through the fiscal period entered on the control values screen.

Unencumbered Cash Less PE The calculation of Unencumbered Claim-on-Cash – Pre-Encumbrances

Cash Balance 37-47 Rpt – Special & Revolving Rows Column Name Description







Cash Balance Quarterly – Special & Revolving The Cash Balance Quarterly – Special & Revolving report shows cash balances on your special and revolving funds and how it changes quarter by quarter for a given fiscal year. This report can be useful you want to see how your cash balance changes over time by budget plan and account.

Once you open the report you will be presented with a Control Values screen:






Once the required control values have been entered, a report similar to the following should appear:


If you decide to print this report, you may need to first hide some of the columns that are not necessary for your needs. A sample of what the printed report looks like is provided below:


The following tables provides what each of the columns and rows in the report represent:

Cash Balance Quarterly – Special & Revolving Columns Column Name Description

Claim-on-cash Beg Bal Cash Balance at the beginning of the fiscal year provided in the control values screen.

Claim-on-cash Q1 Cash balance for quarter 1 (fiscal periods 01 – 03)




Claim-on-cash Cur Bal Cash balance through the fiscal period provided on the control values screen.

YTD Change in Claim-on-cash Calculation of Claim-on-cash Beg Bal – Claim-on-cash Cur Bal; the amount that the cash balance changed from the beginning of the fiscal year up through the period provided in the control values screen.

AP/Cur Yr Def Rev The sum of the accounts payable balances recorded through the fiscal year and the amount of deferred revenues recorded in the current fiscal year’s accrual period.

Encumbrances Encumbrance balances recorded through the fiscal period provided on the control values screen.

Unencumbered Claim-on-cash The calculation of Claim-on-cash Cur Bal – AP/Cur Yr Def Rev – Encumbrances

Pre-encumbrances Pre-encumbrances balances recorded through the fiscal period provided on the control values screen.

Unenc Cash Less PE The calculation of Unencumbered Claim-on-cash – Pre-encumbrances


Cash Balance Quarterly – Special & Revolving Rows Column Name Description







Cash Balance YTD – Special & Revolving The Cash Balance YTD – Special & Revolving report shows cash balances on your special and revolving funds. This report is very similar to the Cash Balance Quarterly – Special & Revolving report, but instead of showing the change in cash balance from quarter to quarter, this report summarizes the cash balance as a year-to-date amount. This report can be useful you want to see your cash balances across all of your appropriated funds all at once.









A sample of what the printed report is provided below:


Please refer to the following tables to see what each of the columns and rows represent.

Cash Balance YTD – Special & Revolving Columns Column Name Description


Claim-on-cash Cur Bal Cash balance through the fiscal period provided on the control values screen.

YTD Change in Claim-on-cash Calculation of Claim-on-cash Beg Bal – Claim-on-cash Cur Bal; the amount that the cash balance changed from the beginning of the fiscal year up through the period provided in the control values screen.

AP/Cur Yr Def Rev The sum of the accounts payable balances recorded through the fiscal year and the amount of deferred revenues recorded in the current fiscal year’s accrual period.

Encumbrances Encumbrance balances recorded through the fiscal period provided on the control values screen.

Unencumbered Claim-on-cash The calculation of Claim-on-cash Cur Bal – AP/Cur Yr Def Rev – Encumbrances

Pre-encumbrances Pre-encumbrances balances recorded through the fiscal period provided on the control values screen.

Unenc Cash Less PE The calculation of Unencumbered Claim-on-cash – Pre-encumbrances


Cash Balance YTD – Special & Revolving Rows Column Name Description







Projected Ending Cash Balance – Special & Revolving The Projected Ending Cash Balance – Special & Revolving report shows what cash balances on special and revolving accounts would be based on Revenue, Expenditure and Transfer budgets. The report helps predict cash balances for revenue generating funds based on their revenue, expenditure and transfer projection budgets. The report is not very useful for predicting cash balances for allocated funds since the allocation budget isn’t factored into the calculations.









A printed version sample of the report is shown below:


Please refer to the following tables to see what each of the columns and rows represent.

Projected Ending Cash Balance – Special & Revolving Columns Column Name Description


Prior Yr Deferred Revenue Deferred revenues amounts recorded for the fund in the previous fiscal year

Revenue Projection Revenue projections made for the fiscal year provided in the control values screen.

Transfer Budget Transfer budgets made during the fiscal year provided in the control values screen.

Expenditure Projections Expenditure budgets made during the fiscal year provided in the control values screen.

Projected Ending Cash Calculation of Claim-on-cash Beg Bal + Prior Yr Deferred Revenue + Revenue Projection + Transfer Budget – Expenditure Projections

Claim-on-cash Cur Bal The actual cash balance on the account as of the fiscal period provided in the control values screen. Used to compare the projected ending cash balance to see the variance to the actual cash balance.

Projected Ending Cash Balance – Special & Revolving Rows Column Name Description

Fund Summary grouping for the UH Fund Type (i.e. G=General, S=Special, R=Revolving, F=Federal)






Revenue Collections – Special & Revolving by FO Code The Revenue Collections – Special & Revolving report compares revenue projection budgets against what was actually recognized during the fiscal year. It also shows the difference between the projection and actuals and how on target the budgets were in respect to actuals in the form of a percentage. This report can be useful for revenue generating funds to see if the projections were aligned and if adjustments to operations need to be made depending on the actuals.

Once the report is opened you are presented with a control values screen:








A sample from the printed version is provided for reference below:


Please refer to the following tables to see what the columns and rows of the report represent:

Revenue Collections – Special & Revolving Columns Column Name Description

Revenue Projection Revenue budgets entered for the fiscal year provided on the control values screen.

Prior Yr Deferred Revenue Deferred Revenue recorded in the prior fiscal year

Rev Recognized Q1 Revenue recognized during the first quarter of the fiscal year (fiscal periods 01 – 03)

Rev Recognized Q2 Revenue recognized during the second quarter of the fiscal year (fiscal periods 04 – 06)

Rev Recognized Q3 Revenue recognized during the third quarter of the fiscal year (fiscal periods 07 – 09)

Rev Recognized Q4 Revenue recognized during the fourth quarter of the fiscal year (fiscal periods 10 – 12)

Rev Recognized Cur Yr Revenue recognized during the fiscal year provided in the control values screen.

Diff from Projection Difference between the revenue budget and the revenue recognized during the current fiscal year. (Revenue Projection – Rev Recognized Cur Yr)

% of Projection Percentage representing (Rev Recognized Cur Yr) / (Revenue Projection)


Revenue Collections – Special & Revolving Rows Column Name Description







Projection to Actual Reports There are two reports in eThority that shows the variance between what was projected as a budget and what actually happened.

The Special & Revolving Rev/Exp Projections report compares the Revenue and Expenditure budgets to the actual amounts and shows the variance. The variance is shown for the revenue budget to actual difference, personnel budget to actual difference, and other expenditure budget to actual difference.

The Special & Revolving Rev/Exp Projections (Net Revenue) report is similar to the previous report except that it combines the revenue and expenditures together and shows the overall variance for the fund, budget plan and account. In order to make the bottom line totals calculate properly, the revenue amount is converted to a negative amount so that if the revenue and expenditures on an account equal, the total should be $0.


Special & Revolving Rev/Exp Projections The Special & Revolving Rev/Exp Projections report compares the Revenue and Expenditure budgets to the actual amounts and shows the variance. The variance is shown for the revenue budget to actual difference, personnel budget to actual difference, and other expenditure budget to actual difference.










Special & Revolving Rev/Exp Projections Columns Column Name Description

Revenue Projection Current budget amounts recorded on revenue object codes.

Rev Recognized Cur Yr Actual revenue amounts collected during the fiscal year.

Revenue Diff from Proj The difference between the Revenue Projection and Rev Recognized Cur Yr columns (revenue budget variance).

Personnel Exp Projection Current budget amounts recorded on personnel object codes.

Personnel Exp YTD Actual personnel expenditures recorded during the fiscal year.

Personnel Diff from Proj The difference between the Personnel Exp Projection and Personnel Exp YTD columns (personnel budget variance).

Other Exp Projection Current budget amounts recorded on object codes other than revenue and personnel.

Other Exp YTD Actual expenditure amounts recorded on object codes other than personnel.

Other Exp Diff from Proj The difference between the Other Exp Projection and Other exp YTD columns (other expenditure budget variance).

Special & Revolving Rev/Exp Projections Rows Column Name Description







Special & Revolving Rev/Exp Projections (Net Revenue) The Special & Revolving Rev/Exp Projections (Net Revenue) report is similar to the previous report except that it combines the revenue and expenditures together and shows the overall variance for the fund, budget plan and account. In order to make the bottom line totals calculate properly, the revenue amount is converted to a negative amount so that if the revenue and expenditures on an account equal, the total should be $0.










Special & Revolving Rev/Exp Projections (Net Revenue) Columns Column Name Description

Base Projection Base budget amount recorded for revenue and expenditure objects

Current Projection Current budget amount recorded for revenue and expenditure objects

Rev/Exp Q1 Actual Revenue and Expenditures recorded during quarter 1 (fiscal periods 01-03)




Rev/Exp YTD Actual Revenue and Expenditures recorded during the fiscal year.

Difference from Projection Difference between the current budget amount and the Rev/Exp YTD columns.

% of Projection The calculation of (Rev/Exp YTD) / (Current Projection)


Special & Revolving Rev/Exp Projections (Net Revenue) Rows Column Name Description





Account Number-Name Summary grouping that consolidates the objects on the account.

Budget Summary 1 Summary grouping that consolidates the object codes by budget summary grouping 1 (Revenue, Personnel, Other)


kuali financial system field level appropriated fund...

Documents