PROGRAM BY RESOURCE REPORT
The Program by Resource report provides financial data, for the program resource(s) selected by the user, in formats typically requested by CDE program staff. For each combination of fund, resource, and project year selected, the SACS Web System generates four different versions of a report that details the amount available for expenditure, the expenditures, the difference between the amount available and the expenditures, and the percentage of eligible expenditures spent on indirect costs. The four versions of the Program by Resource report differ only in the way that expenditures are presented.
The Amount Available section is presented by object, the same way in all four versions of the report: Beginning balances, revenues by type, other financing sources and contributions, and unearned revenue.
The Expenditures section is presented differently in each version of the report: - In the Object – Summary version, expenditures are presented at a summarized level by object - In the Object – Detail version, expenditures are presented at a more detailed level by object, with some objects further divided between instructional and noninstructional functions - In the Function – Summary version, expenditures are presented at a summarized level by function - In the Function – Detail version, expenditures are presented at a more detailed level by function
The Balance (Total Available minus Total Expenditures and Other Financing Uses) is presented the same way in all four versions of the report. It is the calculated difference between the Total Available and the Total Expenditures and Other Financing Uses displayed in the report.
Indirect costs as a percentage of eligible expenditures are presented the same way in all four versions of the report: Eligible expenditures, indirect costs, and indirect costs divided by eligible expenditures.
The data for these reports is extracted from general ledger (GL) data and is calculated within the report. The only data entry allowed is to identify the “expenditures through” date shown on the report. This date can be entered, revised, or deleted on the first worksheet. It will automatically be copied from there to the other three worksheets.
The report is available only for Actual data. It is not available for Budget data. The type of Actual data used in the report depends on the reporting period:
- Budget Periods: Estimated/Unaudited Actual data is used in the report
- Interim Periods: Actuals to Date data is used in the report
- Unaudited Actuals Period: Unaudited Actual data is used in the report
To generate a report, from the left navigation menu bar click on Program by Resource Report from the Reports menu. All resources, by fund and project year, for which general ledger data exists, will be displayed at the top of the screen. You may include one or more fund/resource/project year records in the report. To select a range of records, click on the first record, hold down the “CTRL” key, and select the additional records. You may also select multiple noncontiguous records using the “CTRL” key. In the resulting report, the data for all of the records included in the report will be combined and the records included in the report will be listed at the top of the report. To view each of the different versions of the report, click on the corresponding tab at the top of the table. To print the report, click on the Print icon at the top right of the screen. These reports cannot be printed from the Table of Contents window.
NOTES:
- Per CSAM Procedure 315, the Project Year code, where needed, applies to revenues and expenditures but its use is optional for balance sheet accounts. Therefore, if revenues or expenditures within the GL data are reported by project year but beginning balances are not, and if not all project years for a given resource are selected for inclusion in the report, the calculated balance within the report (Total Available minus Total Expenditures and Other Financing Uses) may not agree to the calculated balance within the GL data for the resource as a whole (Object 979Z).
- The balances on the two versions of the report by object may differ from the balances on the two versions of the report by function if invalid account code combinations exist in the data. Any differences will be resolved when all import technical review exceptions are cleared.