Components of Ending Fund Balance / Net Position (CEFB)

The Components of Ending Fund Balance/Net Position screen is accessed on the left navigation pane in a submission. The format of the screen display and printed forms depend on the type of fund being reported.

Components of Ending Fund Balance/Net Position screen

For governmental funds (funds 01–57), the Components of Ending Fund Balance/Net Position screen displays the title “Components of Ending Fund Balance.” It provides for nonspendable, restricted, committed, assigned, and unassigned components of the ending fund balance to be changed or added, and for multiple commitments and assignments within a resource to be individually defined.
For proprietary and applicable fiduciary funds (funds 61–95), the Components of Ending Fund Balance/Net Position screen displays the title, “Components of Ending Net Position.” It provides for net investments in capital assets and restricted net position to be changed.

A list of the resources reported in the data is displayed by data type, then by fund. Resource x Fund combinations with zero ending fund balance/net position are not displayed. During budget and unaudited actuals periods, the actual data type is listed first, followed by budget. During interim periods, budget data types are listed first, followed by projected year totals; actuals to date data type is not applicable here.

Changes made in the Components of Ending Fund Balance/Net Position screen are posted as general ledger data in the submission, replacing any existing values previously imported or entered for those objects.

Valid code combinations (resource with object) are not checked when amounts are entered in the Components of Ending Fund Balance/Net Position screen; valid code combinations are checked during the Import phase of the TRC.

Governmental Funds (Funds 01–57)—Input is allowed as follows:

Nonspendable Amounts (objects 9710–9719)

Budget, interim, and estimated actuals data:
- Changes can be made to all nonspendable amounts.

Unaudited actual data: - Changes can only be made to nonspendable for All Others, Object 9719.
Restricted Amounts (objects 9730–9749)

Unrestricted resources, all data types: - Not applicable for unrestricted resources. No amount can be input.

Restricted resources, all data types: - Restricted Balance (Object 9740) is a calculated amount and will be recalculated to reflect changes made to components. No amount can be input. The calculated amount can be positive or zero.
Committed Amounts (objects 9750–9769)

Unrestricted resources, all data types: - Changes can be made to all committed amounts and multiple commitments can be individually defined (see below for details).

Restricted resources, all data types: - Not applicable for restricted resources. No amount can be input.
Assigned Amounts (objects 9770–9788)

Unrestricted resources, all data types: - Changes can be made to all assigned amounts and multiple assignments can be individually defined (see below for details).

Restricted resources, all data types: - Not applicable for restricted resources. No amount can be input.
Unassigned/ Unappropriated Amounts (objects 9789–9790)

Unrestricted resources, all data types: - Changes can be made to Reserve for Economic Uncertainties (Object 9789).

For unrestricted resources, Unassigned/ Unappropriated (Object 9790) is a calculated amount and will be recalculated to reflect changes made to components. No amount can be input. The calculated amount can be positive, zero, or negative.

Restricted resources, all data types: - Reserve for Economic Uncertainties (Object 9789) is not applicable for restricted resources.

For restricted resources, Unassigned/ Unappropriated (Object 9790) is a calculated amount and will be recalculated to reflect changes made to components. No amount can be input. The calculated amount can be zero or negative.

For imported or entered estimated/unaudited actual general ledger data, amounts reported as nonspendable for Revolving Cash, Stores, and Prepaid Expenditures are compared to their respective asset amounts during system recalculations and, where different, are changed to equal the asset amounts, even when the asset amounts are zero. (Because assets, deferred outflows of resources, liabilities, and deferred inflows of resources are ignored during import of budget and interim general ledger data types, and data entry for these accounts is not allowed, amounts reported as nonspendable for Revolving Cash, Stores, and Prepaid Expenditures are not compared to the asset amounts or modified by the SACS Web System.)

Detail of multiple commitments or assignments within a resource can be individually defined within Object 9760, Other Commitments, or Object 9780, Other Assignments, by clicking on the Add Commitment or Add Assignment button respectively. A new line will be created in the Committed or Assigned section under Other Commitments or Other Assignments. Enter the commitment or assignment title, press Tab, then enter the amount. Multiple commitments or assignments may be added in this manner. Any value existing in Object 9760 or Object 9780 for fund and resource will be replaced with the total of all Other Commitments or Assignments entered for that fund and resource. To delete an entered Other Commitment or Other Assignment, click on the entry to be deleted, then click on the Delete Row button to the right of the entry and confirm that the entry should be deleted.

If general ledger data is reimported after commitments or assignments have been defined in the Components of Ending Fund Balance/Net Position screen, general ledger amounts for Object 9760, Other Commitments; Object 9780, Other Assignments; and Object 9790, Unassigned/Unappropriated Fund Balance, will be automatically recalculated by fund and resource to match the amounts defined in the Components of Ending Fund Balance/Net Position screen.

Data entered on this screen will display on the applicable fund form. If commitments or assignments are added for any resource within a fund using the Add Commitments or Add Assignments feature, this feature must be used for every resource within that fund that has an amount in Object 9760 or Object 9780 in the database to ensure the detailed commitments or assignments appearing on the fund form by resource agree with the total Other Commitments or Other Assignments for the entire fund.

Proprietary and Applicable Fiduciary Funds (Funds 61-95) - Input is allowed as follows:

Net Investment in Capital Assets (Object 9796)

Changes can be made.
Restricted Net Position (Object 9797)

Changes can be made.
Unrestricted Net Position (Object 9790)

Unrestricted Net Position is a calculated amount and will be recalculated to reflect changes made to components. No amount can be input.

There are six technical review checks run during the general ledger phase relating to CEFB data:

CEFB-POSITIVE: Components of Ending Fund Balance/Net Position (objects 9700–9789, 9796, and 9797), whether imported or entered on the Components of Ending Fund Balance/Net Position screen, are checked individually for negative balances, by fund and resource.
EXCESS-ASSIGN-REU: Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (Object 9789) are checked to ensure that they do not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource, for all funds except 61 through 95.
UNASSIGNED-NEGATIVE: Checks to ensure Unassigned/Unappropriated balance (Object 9790) is zero or negative, by resource, in all funds except the general fund and funds 61 through 95.
RS-NET-POSITION-ZERO: Restricted Net Position (Object 9797), in Unrestricted Resources, is checked to ensure they are zero, by resource, in funds 61 through 95.
UNR-NET-POSITION-NEG: Checks to ensure amounts reported in Unrestricted Net Position (Object 9790) in Restricted Resources are zero or negative by resource, in funds 61 through 95.
CEFB=FD-EQUITY: This check runs only at Unaudited Actuals period for Unaudited Actuals data type only. Checks to ensure Components of Ending Fund Balance/Net Position (objects 9710–9790, 9796, and 9797) agree with Fund Equity (Assets [objects 9100–9489] plus Deferred Outflows of Resources [objects 9490–9499] minus Liabilities [objects 9500–9689] minus Deferred Inflows of Resources [objects 9690–9699]).

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