Six examples demonstrating how BARs should be completed.
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1 Six examples demonstrating how BARs should be completed. Example 1: Department obtains additional state funding to expend on contract services: XXXX001 General Fund Org Key Title State Aid Other 400, XXXX001 General Fund Org Key Title Professional & Special Services 400, Department received additional funding from State to provide contracted services. Provided by Auditor-Controller 1
2 Example 2: Funding from an outside source to provide for capital expenditures: XXXX001 General Fund Org Key Title State Aid Other 400, XXXX001 General Fund Org Key Title Structures & Improvements 400, XXXX001 General Fund Org Key Title Structures & Improvements 400, Funding necessary to complete capital project. Provided by Auditor-Controller 2
3 Example 3: Use of fund balance funds same organization key: XXXX001 Special Revenue Org Key Title Professional & Special Services 400, XXXX001 Special Revenue Org Key Title Budgetary Transfer (400,000 00) XXXX000 Special Revenue Org Key Title Fund Balance 400, Use fund balance to increase appropriations for contracted professional services. Provided by Auditor-Controller 3
4 Example 4: Transfer of funds from a different org key fund balance to assist in paying for a specific project (GF and SR type funds involved): XXXX001 General Fund Org Key Title Projects, Materials & Supplies 400, XXXX001 General Fund Org Key Title Transfer In (400,000 00) XXXX001 Special Revenue Org Key Title Transfer Out 400, XXXX001 Special Revenue Org Key Title Budgetary Transfer (400,000 00) XXXX000 Special Revenue Org Key Title Fund Balance 400, Transfer of funds to complete special project. Notes: (NEEDS A JOURNAL INITIATED BY THE DEPARTMENT) JE Example: Fund Title Object Code Debit Credit Special Revenue Org Key ,000 General Fund Org Key ,000 Provided by Auditor-Controller 4
5 Example 5: Revenue from a trust fund different organization key: XXXX001 General Fund Org Key Title General Plan Adjustments 400, XXXX001 General Fund Org Key Title Professional & Special Services 400, XXXXXXX Trust Fund Org Key Title Fund Balance 400, Transfer of funds and increase appropriations for contracted professional services. Notes: (NEEDS A JOURNAL INITIATED BY THE DEPARTMENT) JE Example: Fund Title Object Code Debit Credit Trust Fund Org Key ,000 General Fund Org Key ,000 Provided by Auditor-Controller 5
6 Example 6: Transfer of funds from various object codes within the same org key to fund a capital expenditure: XXXX001 General Fund Org Key Title Equipment 400, XXXX001 General Fund Org Key Title Infrastructure (150,000 00) XXXX001 General Fund Org Key Title Equipment-Vehicles (150,000 00) XXXX001 General Fund Org Key Title Professional & Special Service (100,000 00) XXXX001 General Fund Org Key Title Equipment 400, Transfer of funds from various object codes within the same org key for the purchase of equipment. Provided by Auditor-Controller 6
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