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- Accounting Office / Accounts Payable
- Campus Organizations Accounting
- Financial Accounting and Reporting
- Payroll
- Sponsored Programs Accounting
Internal Financial Reporting
- WebFM
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- Receipts (Deposits Online)
- University Financial Statements
- Departmental / Project Statements
- Class Code Lists and Definitions
- Other Online Systems
- Requests for Systems Access
Who to Contact
Controller's Department
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Departmental Statements
Departmental statements are printed after the close of business each month if there was activity in the account that month. If there was no activity that month there will be no departmental statement. However, all account numbers will generate a final June 30 statement, regardless of whether there was any activity for the month of June. We no longer print preliminary June statements, as we encourage use of WebFM instead. If you would prefer to discontinue all printing of your departmental statements, you can contact Financial Accounting and Reporting.
The departmental statements are mailed by the Accounting Office through Campus Mail to the address printed at the top of the statement, which usually is a Dean's or Director's address. Requests for address changes should be sent to Financial Accounting and Reporting, 3607 ASB. You should receive the statements by the fourth or fifth business day of each month. The first two business days of the month are dedicated to making final entries, and the third day is when the statements are received and sorted by the Accounting Office.
Column Descriptions
- Date
- The date the transaction was posted to the accounting system. This generally is a later date than is typed on the voucher or other source document.
- Vendor or Description
- If the transaction is a voucher, the description generally will be the vendor or payee name. An exception is payroll vouchers, where there is a line item summarizing a list of names, rather than listing names individually. Most descriptions are self-explanatory.
- Class
- Please refer to the Class Codes page for more information.
- Reference Number
- Other than intramural tickets, Employee Reimbursements, Deposits Online, and vouchers generated by Accounts Payable, most accounting documents are not assigned a reference number until they reach the Accounting Office. When initiating a Correction Voucher or Cash Receipt Adjustment this is the number to which you need to refer.
- Receipts
- The first item in the Receipts column will be a figure for the receipts total through the previous month end (e.g., "RECEIPTS TO 08-31-06.") The departmental statement is oriented towards showing a picture of the month's activity. If you want to know more about the receipts generating this total, you must look at previous statements, or at WebFM.
- Allocations (Balance Forward)
- Funds receiving state appropriations (e.g., 701 or 704 funds) are zeroed out on June 30 and therefore have no balance forward. The first line items will be the Original Allocations for the current fiscal year. Even though the date is 07-01-06, these original allocations will be printed on each month's departmental statement. Revolving funds (e.g., 202 funds) carry their balances forward from one fiscal year to another. The balance forward will be the balance of the account at June 30 of the previous fiscal year.
- Expenditures
- Most items in this column will be the result of vouchers or intramural charges. However, it is possible to have a Deposit Online or Intramural Cash Received posted as negative expenditures. In the descriptions we just used we should note that Intramural Cash Received does not actually involve cash.
- Encumbrances and Purchase Order No.
- Encumbrances do not have a number in the reference number column, as they have not been posted. Please see the Encumbrances page for more information.
- Accounts Receivable Balances Information
- If your fund account has selling agencies that you use to charge customers through Accounts Receivable, a brief summary of the month's activity for each selling agency appears near the bottom of your departmental statement. If a fund account has no selling agencies, no information will appear in this section.
The only Accounts Receivable balance information figure that will tie to the departmental statement is the Payments total. The Payments total for the month should equal the total of line items with the description "BT FR 202 0094."
The relevance of this information is that the "END BALANCE" figure is a pending receipt, just as an encumbrance is a pending expenditure. However, the "END BALANCE" is not added to the FREE BALANCE as the Encumbrances are deducted.
The Accounts Receivable Office distributes a report called the "A/R PAID AND OUTSTANDING REPORT," which gives much more detailed information on the activity for each selling agency.
- Column Totals
- Estimated Income
- Equal to the income budgeted, including adjustments. This field is used only for selected accounts in the general fund (1XX, 6XX, 7XX).
- Unrealized Income
- The difference between Estimated Income and Receipts.
- Receipts, Allocations, Expenditures
- Cumulative totals of the columns of the same name. These totals reflect only the current fiscal year year.
- Encumbrances
- The total as of the date of the statement. The total is not cumulative.
The June 30 statements will have an altered formula where the encumbrances are not deducted in arriving at the Free Balance.
- Free Balance - General Fund (1XX, 6XX, 7XX)
- For general funds the Free Balance is arrived at by taking the Allocations less Expenditures less Encumbrances.
- Free Balance - Non-General Funds (2XX, 3XX, 4XX, 5XX, 8XX, 9XX)
- For non-general funds the Free Balance is arrived at by taking Receipts plus Allocations less Expenditures less Encumbrances.
