Enclosed is the DA-404 budget worksheet report prepared from the records of the Division of
Accounts and Reports and a listing of your agency's summary sub-accounts titled Corresponding
Budget Units for Summary Sub Accounts. The DAFR 8840 (DA-404 worksheet) can be used in preparing
the "Resource Estimate by Fund" (form DA-404) for the fiscal year 2003 budget. In prior
years, the Division of Accounts and Reports prepared three budget worksheet reports. The DA-406
and DA-410 worksheets have been replaced by the new budget system. It is planned that in fiscal
year 2002, the DA-404 will also be replaced by the new budget system. A brief explanation of
the DA-404 budget worksheet report follows.
The budget worksheet includes a category of expenditures titled
"Non-Reportable Expenditures." Non-reportable expenditures have
been defined by the Division of the Budget as expenditures representing
duplication of expenditures in another agency or program. The following
expenditures if made from other than the State General Fund (1000),
are classified as non-reportable.
5150 -- Local City-County Sales Tax Payments
5170 -- State Aid to Other State Agencies
5180 -- Local City-County Transient Guest Tax Payments
All -- 7XXX Primary Classification Object Codes
The expenditures shown in the DA-404 worksheet report conform to the
definition of expenditures used for budget purposes; i.e. "all
expenses, liquidated and unliquidated encumbrances, that were charged
against an agency's funds during the particular fiscal year regardless of
the fiscal year in which cash disbursements for these expenses were
made." Expenditures reported for fiscal year 2001 include the
outstanding encumbrances at June 30, 2001, reported on your "List(s)
of Outstanding Obligations" (form DA-118), printers requisitions,
unpaid purchase orders, contract cover sheets, as well as the actual cash
disbursements charged to the fiscal year. The combination of actual cash
expenditures and unpaid encumbrances at June 30 represents the total
budgetary expenditures.
Reappropriations of savings were authorized by the 2001 legislature.
These Kansas Savings Incentive Program (KSIP) reappropriations are
reflected as separate summary sub-accounts in the Budget worksheets for
both appropriated and special revenue funds.
House Bill 2283, Sections 3(a), 3(c) and 9(b) of the 2001 Legislative
Session authorizes lapses in the State General Fund for out of state
travel, KANS-A-N telecommunications services and KPERS death and long-term
disability benefits. These lapses are reflected on your DA-404 worksheet
report after the "Total Available" line.
If errors in program or object classification have been made in either
cash expenditures or the coding of outstanding encumbrances, please
correct those errors prior to preparing fiscal year 2001 expenditure data
for inclusion on the DA-404 form of the fiscal year 2003 budget
submission.
*______________________________
Dale Brunton, Director
Division of Accounts and Reports |
*___________________________
Duane A. Goossen, Director
Division of the Budget |
*signatures available on the hard copy mailed to each agency
DB:dsb
Enclosures: Page 2, Page 3
