Reading the General Ledger General Accounting Unit Business & Financial Services
Campus General Ledger The Campus General Ledger is the official financial record for the campus, and from it all official campus accounting reports are created. The GL060 is the Campus General Ledger. It is a departmental report of expenditures, appropriations, and liens as of a specific date. This presentation will give an overview of the format of the GL060. Each section of the report page will be examined and discussed.
Campus General Ledger The General Ledger is comprised of five main sections: • Header • Sub Account • Summary by Sub Account • Summary by Object code • Footer
GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : DEPARTMENT NAME PI(S): PRIMARY PRINCIPAL INVESTIGATOR Loc/Account/Fund : 8-444400-FUND #1 Fund Title : Agency/Award #/PI/End Date CO-PRINCIPAL INVESTIGATOR Start Date : 07/01/1998 Agency : Agency Name End Date : 06/30/2001 Award Number : Agency Assigned # Closed : NO FDP : YES ------------------------------------------------------------------------------------------------------------------------------------ Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================
Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate ------------------------------ --- ------------------ ------------------ ------------------ ------------------ -- --------- ------ GENERAL ASSISTANCE 2 36,028.00- 22,977.76 0.00 13,050.24- 63.7% J46.0% EMPLOYEE BENEFITS 6 3,207.00- 2,140.07 0.00 1,066.93- 66.7% J46.0% Sub-total of Wages & Benefits 39,235.00- 25,117.83 0.00 14,117.17- 64.0% SUPPLIES AND EXPENSE 3 1,800.00- 960.82 0.00 839.18- 53.3% J46.0% EQUIPMENT AND FACILITIES 4 4,201.00- 0.00 4,037.33 163.67- 96.1% 0.0% DOMESTIC TRAVEL 5 3,000.00- 799.68 0.00 2,200.32- 26.6% J46.0% FOREIGN TRAVEL 7 6,000.00- 2,500.00 0.00 3,500.00- 41.6% J46.0% Sub-total of Direct Costs 54,236.00- 29,378.33 4,037.33 20,820.34- 61.6% OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7% Total of all Sub Accounts 77,252.00- 42,892.37 4,037.33 30,322.30- 60.7% - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ ------------------ 1000 WAGES - ACADEMIC 11,733.32 22,977.76 2900 TRAVEL - OUT OF STATE 799.68 799.68 799.68 2902 TRAVEL - FOREIGN 2,500.00 2,500.00 2,500.00 3800 OVERHEAD 1,631.60 7,540.58 13,514.04 4125 TOLL CALLS 104.11 104.11 132.55 6200 BOOKS & LIBRARY MATERIALS 89.28 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 53.86 738.99 8300 SOCIAL SECURITY REGENTS CONTR 727.47 1,424.63 8310 MEDICARE 170.13 333.18 8500 WORKER COMPENSATION INSURANCE 154.88 262.82 8520 UNEMPLOYMENT INSURANCE 11.74 25.24 8530 EMPLOYEE SUPPORT PROGRAM 48.10 94.20 Expenditure Total 5,178.53 23,933.15 42,892.37
The Footer This is the footer: Page 2 8-442570-59111 MAIL TO: FOSSIL STUDIES FOSS It contains the following: • Page number • Location-Account-Fund number • Department name • Mail Code • 4 digit alpha department code used for distribution
Two types of General Ledger formats Depending on fund source Contracts and grants Funds that lapse at fiscal year-end
The fund codes that we use on the UCSB campus are as follows: Fund Range Description Type 00000-00299 Agency Funds 00300-01999 Plant Funds 02200-03999 Loan Funds 04100-09599 Endowment & Similar Funds 18000-18199 State of California--Special State Approp. 18200-18999 State of California Contracts & Grants 19900-19999 State of California--General Funds 20000-20399 Student Tuition and Fees 20600-20999 Local Governments Contracts & Grants 21000-33999 United States of America Contracts & Grants 34100-39799 Endowment Income Contracts & Grants 39800-59999 Private Gifts, Grants & Contracts Contracts & Grants 60000-65999 Sales and Services-Educational Activities 66000-69999 Other Services 70000-74999 Sales and Services-Auxiliary Enterprises 75000-75999 Reserves 76000-76999 Reserves for Renewals & Replacements Private Contracts – Restricted (MICROs) 78501-79999 Contracts & Grants
Extramural Funds Contracts and Grants
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