7963 - YEAR-END REPORT NO. 9
ANALYSIS OF CHANGE IN FUND BALANCE (STATEMENT OF OPERATIONS)
(Revised 03/02)
The Analysis of Change in Fund Balance, Report No. 9, is also known as the Statement of Operations. Agencies must prepare an Analysis of Change in Fund Balance when they account for any one of the following:
- A non-governmental fund in its entirety.
- An account within a non-governmental 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.
