10468 ACCOUNT NO. 9000 - APPROPRIATION EXPENDITURES
(Revised 5/95)
Normal Balance: Debit
Purpose: This account shows the amount of expenditures chargeable to appropriations and executive orders available for encumbrance during the fiscal year.
Subsidiaries: Allotment-Expenditure Ledger
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
3. Claims are filed against current fiscal year appropriations and executive orders.
4. Funds are transferred to the State Payroll Revolving Fund for the payment of salaries and wages.
9. Accounts receivable-abatements are written off.
16. Controller's Journal Entry is received for recording payment of printing services.
17. Advance is made to a construction agency.
27. Controller's Transfer is received transferring funds to acquire property by condemnation.
28. Amount of deposit in condemnation proceedings is adjusted to actual cost upon settlement by agency claim.
36. Adjustment is made for sale of accounts receivable-abatements.
A-8. Accounts payable are accrued as of June 30.
A-10. Adjustment is made for checks still dishonored as of June 30 by agencies that do not adjust their accounts for each dishonored transaction during the year.
A-11. Adjustment is made for cash shortages applicable to expenditure abatements as of June 30.
A-12. Billed abatement, reimbursement, and non-revenue receivables are deferred if not believed to be collectible during the coming fiscal year. |
6. Invoices are prepared for abatements of appropriation expenditures.
7. Cash is received and applied to unbilled current fiscal year expenditure abatements.
8. Cash is applied to unbilled current fiscal year expenditure abatements.
19. Project is completed by a construction agency.
30. Amount of deposit in condemnation proceedings is adjusted to actual cost upon settlement by State Treasurer's Claim Schedule.
A-3. Accrued abatements receivable are recorded as of June 30.
A-7. Adjustment is made for estimated sales value of surveyed equipment not yet sold.
A-8R. Accounts payable accrued at June 30, applicable to appropriations whose period of availability extends into the new fiscal year, is reversed as of July 1.
C-2. Final June 30 account balance is closed to Account No. 5530 or 5570. |
