YEAR-END REPORT NO. 9, ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS) - 7963
The Analysis of Change in Fund Balance, Report No. 9, is also known as the Statement of Operations. Departments must prepare an Analysis of Change in Fund Balance when they account for any one of the following:
- A non-governmental cost fund in its entirety.
- An account within a non-governmental cost fund, such as accounts in the Federal Trust Fund and the Special Deposit Fund.
- Non-Treasury Trust Funds – Non-Treasury Trust Funds include all money outside the State Treasury and all Agency Trust Fund Cash (e.g., Fund 0990).
The Analysis of Change in Fund Balance provides the beginning fund balance for the fiscal year, plus any additions (e.g., revenues) less any deductions (e.g., expenditures). All additions and deductions will be detailed by the individual account number and amount. In addition, any interfund transactions will include a four-digit subsidiary number to identify the related fund (e.g., 9811.0001 Operating Transfers In General Fund).
The balance of a prior year appropriation account (e.g., Refunds to Reverted Appropriations, Prior Year Appropriations Adjustments, etc.) as of June 30, will be reported as an addition or deduction on Report No. 9, depending upon the account balance as follows:
- If the account has a credit balance, list the amount as an addition.
- If the account has a debit balance, list the amount as a deduction.
The ending fund balance must agree with the fund balance shown on Report No. 20, Statement of Financial Condition, if required.
A sample of Report No. 9, Analysis of Change in Fund Balance, is shown in the 7963 Illustration.
|
(AGENCY) |
||||||||||||||
|
ANALYSIS OF CHANGE IN FUND BALANCE |
||||||||||||||
|
For Governmental Fund Accounted by a Single Agency |
||||||||||||||
|
Fiscal Year Ended June 30, 19__ |
||||||||||||||
|
Account No. |
||||||||||||||
|
Fund Balance - Unappropriated, July 30, 19__............................................................................5530 |
||||||||||||||
|
Additions: |
||||||||||||||
|
Revenue……………………………………………………………………………………………………8000 |
||||||||||||||
|
Operating Transfers In...…………………………………………………………………………………9811 |
||||||||||||||
|
Other Additions 1/……………………………………………………..9821,9891, 9893 (if credit balance) |
||||||||||||||
|
Total Additions |
||||||||||||||
|
Deductions: |
||||||||||||||
|
Appropriation Expenditures 2/…………………………………………………….………….……900, 8100 |
||||||||||||||
|
Operating Transfers Out.……………………………………...…………………………………………9812 |
||||||||||||||
|
Other Deductions1/…………………………………………………….………9822, 9893 (if debit balance) |
||||||||||||||
|
Total Deductions |
||||||||||||||
|
Fund Balance - Unappropriated, June 30, 19__..........................................................................5530 |
||||||||||||||
|
|
|
|
|
|||||||||||
|
1/ List each account title and amount separately |
||||||||||||||
|
2/ Appropriation expense (9000) Less Reimbursement (8100) |
||||||||||||||
|
(AGENCY) |
|||||||||||||||
|
|
ANALYSIS OF CHANGE IN FUND BALANCE |
|
|||||||||||||
|
|
For a Proprietary Fund |
|
|||||||||||||
|
|
Fiscal Year Ended June 30, 19__ |
|
|||||||||||||
|
|
|
|
|
|
|
|
|||||||||
|
|
Account No. |
||||||||||||||
|
|
Fund Balance, July 1, 19XX |
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
Fund Balance - Unappropriated….……….............................................................................5530 |
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
Additions: |
|
|||||||||||||
|
|
Operating Revenue (furnish supporting statement)1/.…………………..…………….………………8090 |
|
|||||||||||||
|
|
Capital Contributions (Permanent) Received during the Fiscal Year |
|
|
|
|
|
|
||||||||
|
|
(not unused prepayments or loans)2/…………………………………………………….………..…..5100 |
|
|||||||||||||
|
|
Other Additions3/.………………………………………………………….…...…………….………....9811 |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Total Additions |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Deductions: |
|
|||||||||||||
|
|
Operating Expenditures (or Expenditures)(furnish supporting statement)1/..…………….…9000, 8100 |
|
|||||||||||||
|
|
Capital Contributions (Permanent) returned during the Fiscal Year |
|
|
|
|
|
|
||||||||
|
|
(not unused prepayments or loans)2/…………………………………………………….….….……..5100 |
|
|||||||||||||
|
|
Other Deductions3/…………………………………………………….………………………....1400, 9812 |
|
|||||||||||||
|
|
Total Deductions |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Fund Balance, June 30, 19XX |
|
|
|
|
|
|
||||||||
|
|
Fund Balance - Unappropriated, June 30, 19__......................................................................5530 |
|
|||||||||||||
|
|
Capital Contributions (Permanent)……………………………………………………………………….5100 |
|
|||||||||||||
|
|
Total Fund Balance, June 30 19XX |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1/ Overall supporting statement will suffice. Details by prison, industry, etc. are not required, but |
|
|
|
|
|
|
||||||||
|
|
statements showing these details are acceptable provided they also show combined figures for the fund |
|
|
|
|
|
|
||||||||
|
|
2/ Derived by the analysis of Account No. 5100. |
|
|
|
|
|
|
||||||||
|
|
3/ List each account title and amount separately. |
|
|
|
|
|
|
||||||||
|
(AGENCY) |
|||||||||||||||
|
ANALYSIS OF CHANGE IN FUND BALANCE |
|||||||||||||||
|
for Trust and Agency Fund |
|||||||||||||||
|
(Other than the Special Deposit Fund and funds derived from Federal Sources) |
|||||||||||||||
|
Fiscal Year Ended June 30, 19__ |
|||||||||||||||
|
Account No. |
|||||||||||||||
|
Fund Balance - Unappropriated, July 1, 19XX.............................................................................5530 |
|||||||||||||||
|
Additions: |
|||||||||||||||
|
Operating Revenue……………………………………………………………………………………….8000 |
|||||||||||||||
|
Operating Transfers In...…………………………………………………………………………………9811 |
|||||||||||||||
|
Other Additions1/..………………………………………………………………………………………..8030 |
|||||||||||||||
|
Total Additions |
|||||||||||||||
|
Deductions: |
|||||||||||||||
|
Operating Expenses (or Expenditures)………………………………………………………………...9000 |
|||||||||||||||
|
Operating Transfers Out.……………………………………...…………………………………………9812 |
|||||||||||||||
|
Other Deductions1/.…………………………………………………..…………………………………..9000 |
|||||||||||||||
|
Total Deductions |
|||||||||||||||
|
Fund Balance - Unappropriated, June 30, 19XX |
|||||||||||||||
|
Deposits…………………………………………………………………………………………………..3510 |
|||||||||||||||
|
Fund Balance - Unappropriated………………………………………………………………………...5530 |
|||||||||||||||
|
|
|
|
|
||||||||||||
|
1/ List each account title and amount separately |
|||||||||||||||
|
The general form of the Analysis of Change in Fund Balance will be as follows: |
||||||||||||||
|
(AGENCY) |
||||||||||||||
|
ANALYSIS OF CHANGE IN FUND BALANCE |
||||||||||||||
|
For the Special Deposit fund |
||||||||||||||
|
Fiscal Year ended June 30, ____ |
||||||||||||||
|
Fund Balance, July 1, 19__ |
||||||||||||||
|
Additions: 1/ |
||||||||||||||
|
Receipts for Depositors 2/ |
||||||||||||||
|
Receipts from the Federal Government |
||||||||||||||
|
Gifts and Grants Received 3/ |
||||||||||||||
|
Unclaimed Checks and Deposits |
||||||||||||||
|
Other Additions 8/ |
||||||||||||||
|
Deductions: 1/ |
||||||||||||||
|
Payments to and for Depositors2/ |
||||||||||||||
|
Operating Expenditures 4/ |
||||||||||||||
|
Operating Transfers Out5/ |
||||||||||||||
|
Transfers to Controller's Accountability6/ |
||||||||||||||
|
Other Deductions 7/ |
||||||||||||||
|
Fund Balance, June 30, 19__ |
||||||||||||||
|
|
||||||||||||||
|
1/ Additions and deductions will be determined by analysis of the debit and credit entries to the |
||||||||||||||
|
appropriate real accounts where the data requested above are not shown in nominal accounts. |
||||||||||||||
|
2/ "Receipts for Depositors" and "Payments to and for Depositors" represent all amounts credited and |
||||||||||||||
|
charged respectively to depositors. |
||||||||||||||
|
3/ "Gifts and Grants Received" represents amounts received from donors (other than the Federal |
||||||||||||||
|
Government) for the benefit of groups or for special projects or programs. |
||||||||||||||
|
4/ "Operating Expenditures" represents expenditures from Special Trusts which are made for the purpose |
||||||||||||||
|
for which the trust was established. |
||||||||||||||
|
5/ "Operating Transfer Out" consists of transfers caused by miscellaneous types of transactions. |
||||||||||||||
|
6/ "Transfers to Controller's Accountability" represents the debits to Account No. 5530 for unclaimed |
||||||||||||||
|
checks and deposits ordered into the State Treasury. |
||||||||||||||
|
7/ List each account title and amounts separately |
||||||||||||||
|
ANALYSIS OF CHANGE IN FUND BALANCE |
||||||||||||||
|
For a Trust and Agency Fund Outside the State Treasury |
||||||||||||||
|
Fiscal Year ended June 30, 19__ |
||||||||||||||
|
Fund Balance July 1, 19__ (Should agree with Ending Fund Balance shown on prior year |
||||||||||||||
|
statement) |
||||||||||||||
|
Additions: 1/ |
||||||||||||||
|
Receipts of Depositors 2/ |
||||||||||||||
|
Interest and Dividend Income |
||||||||||||||
|
Receipts from the Federal Government |
||||||||||||||
|
Gifts and Grants Received 3/ |
||||||||||||||
|
Operating Revenue - Other 4/ |
||||||||||||||
|
Securities Received from or Purchased for Individuals 5/ |
||||||||||||||
|
Other Additions 6/ |
||||||||||||||
|
Deductions: 1/ |
||||||||||||||
|
Payment to and for Depositors 2/ |
||||||||||||||
|
Operating Expenses (or Expenditures) 7/ |
||||||||||||||
|
Operating Transfer Out 8/ |
||||||||||||||
|
Securities Sold or Released to Individuals 5/ |
||||||||||||||
|
Other Deductions 6/ |
||||||||||||||
|
Fund Balance, June 30, 19__ (Should agree with Fund Balance shown on Statement of Financial |
||||||||||||||
|
Condition). |
||||||||||||||
|
|
||||||||||||||
|
1/ Additions and deductions will be determined by analysis of the debit and credit entries to the |
||||||||||||||
|
appropriate real accounts where the data requested above are not shown in nominal accounts. |
||||||||||||||
|
2/ "Receipts for Depositors" and "Payments to and for Depositors" represent all amounts credited and |
||||||||||||||
|
charged respectively to depositors. |
||||||||||||||
|
3/ "Gifts and Grants Received" represents amounts received from donors (other than the Federal |
||||||||||||||
|
Government) for the benefit of groups or for special projects or programs. |
||||||||||||||
|
4/ "Operating Revenue - Other" includes any other source of income, such as canteen or concession |
||||||||||||||
|
profits, for which no other provision is made in this statement form. |
||||||||||||||
|
5/ "Securities Received from or Purchased for individuals" represents a portion of the credits to Account |
||||||||||||||
|
No. 3510, Deposits. The debits to this account will be shown under deductions as "Securities Sold for |
||||||||||||||
|
or Released to individuals" |
||||||||||||||
|
6/ List each account title and amounts separately |
||||||||||||||
|
7/ "Operating Expenditures" represents expenditures from Special Trusts which are made for the purpose |
||||||||||||||
|
for which the trust was established |
||||||||||||||
|
8/ "Operating Transfer Out" consists of transfers caused by miscellaneous types of transactions. The |
||||||||||||||
|
drawing of a check to remit to the State Treasury unclaimed checks and deposits, other deposits or |
||||||||||||||
|
special trusts is not considered a transfer. The drawing of a check to remit the amount of unclaimed |
||||||||||||||
|
checks is not reported as a deduction since the check payable to the State Treasurer is merely one in |
||||||||||||||
|
substitution of the unclaimed checks and has no effect on the entries made at the time the unclaimed |
||||||||||||||
|
checks were written. The drawing of the check to remit unclaimed trust deposits is reported is an "Other |
||||||||||||||
|
Deduction." |
||||||||||||||
|
(AGENCY) |
|||||||||||||||
|
|
ANALYSIS OF CHANGE IN FUND BALANCE |
|
|||||||||||||
|
|
For a Retirement Fund |
|
|||||||||||||
|
|
Fiscal Year Ended June 30, 19__ |
|
|||||||||||||
|
|
|
|
|
|
|
|
|||||||||
|
|
Account No. |
||||||||||||||
|
|
Fund Balance - Unappropriated, July 1 19XX.........................................................................5530 |
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
Additions:……………………………………………………………………………………………………….8090 |
|
|||||||||||||
|
|
Member Contributions |
|
|||||||||||||
|
|
Employer Contributions |
|
|
|
|
|
|
||||||||
|
|
State |
|
|||||||||||||
|
|
Public Agencies |
|
|||||||||||||
|
|
Income from Investments |
|
|||||||||||||
|
|
Subrogation Collections |
|
|||||||||||||
|
|
Other Additions1/ |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Deductions:……………………………………………………………………………………………..9000, 9812 |
|
|||||||||||||
|
|
Contributions Refunded (Including Interest) |
|
|||||||||||||
|
|
Death Benefits Paid |
|
|
|
|
|
|
||||||||
|
|
Retirement Allowance Paid |
|
|||||||||||||
|
|
Subrogation Payments |
|
|||||||||||||
|
|
Other Deductions1/ |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Total |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Fund Balance - Unappropriated, June 30 19XX.......................................................................5530 |
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1/ List each account total and amount separately |
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(AGENCY) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ANALYSIS OF CHANGE IN FUND BALANCE |
|
|||||||||||||
|
|
For Trust and Agency Fund |
|
|||||||||||||
|
|
(Derived from Federal Sources) |
|
|||||||||||||
|
|
Fiscal Year Ended June 30, 19__ |
|
|||||||||||||
|
|
|
|
|
|
|
|
|||||||||
|
|
Account No. |
||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
Fund Balance - Unappropriated, July 1, 19XX........................................................................5530 |
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
Additions: |
|
|||||||||||||
|
|
Federal Grants and Contacts………………………....…………………..…………….………………8020 |
|
|||||||||||||
|
|
Operating Transfers In……………….…………………………………………………….………..……9811 |
|
|||||||||||||
|
|
Other Additions1/.………………………………………………………….…...…………….……….....8000 |
|
|||||||||||||
|
|
Total Additions |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Deductions: |
|
|||||||||||||
|
|
Operating Expenditures2/..……………………………………………………………………...…9000, 8020 |
|
|||||||||||||
|
|
State Operations $ |
|
|
|
|
|
|
||||||||
|
|
Local Assistance $ |
|
|||||||||||||
|
|
Operating Transfers Out...…………………………………………….………………………...............9812 |
|
|||||||||||||
|
|
Other Deductions1/…………………………………………………….………………………...............9000 |
|
|||||||||||||
|
|
Total Deductions |
|
|||||||||||||
|
|
|
|
|||||||||||||
|
|
Fund Balance - Unappropriated, June 30, 19XX……………………………………………………………...5530 |
|
|
|
|
|
|
||||||||
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1/ List each account title and amount separately. |
|
|
|
|
|
|
||||||||
|
|
2/ Operating Expenditures (9000) less Federal Grants and Contracts (8020) |
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
||||||||
Revisions
No Revisions for this item.