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 446010 State Aid Other 400,000 00 XXXX001 General Fund Org Key Title 525010 Professional & Special Services 400,000 00 Department received additional funding from State to provide contracted services. Provided by Auditor-Controller 1
Example 2: Funding from an outside source to provide for capital expenditures: XXXX001 General Fund Org Key Title 446010 State Aid Other 400,000 00 XXXX001 General Fund Org Key Title 550000 Structures & Improvements 400,000 00 XXXX001 General Fund Org Key Title 550000 Structures & Improvements 400,000 00 Funding necessary to complete capital project. Provided by Auditor-Controller 2
Example 3: Use of fund balance funds same organization key: XXXX001 Special Revenue Org Key Title 525010 Professional & Special Services 400,000 00 XXXX001 Special Revenue Org Key Title 552075 Budgetary Transfer (400,000 00) XXXX000 Special Revenue Org Key Title 301000 Fund Balance 400,000 00 Use fund balance to increase appropriations for contracted professional services. Provided by Auditor-Controller 3
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 520055 Projects, Materials & Supplies 400,000 00 XXXX001 General Fund Org Key Title 552080 Transfer In (400,000 00) XXXX001 Special Revenue Org Key Title 552085 Transfer Out 400,000 00 XXXX001 Special Revenue Org Key Title 552075 Budgetary Transfer (400,000 00) XXXX000 Special Revenue Org Key Title 301000 Fund Balance 400,000 00 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 552085 400,000 General Fund Org Key 552080 400,000 Provided by Auditor-Controller 4
Example 5: Revenue from a trust fund different organization key: XXXX001 General Fund Org Key Title 460005 General Plan Adjustments 400,000 00 XXXX001 General Fund Org Key Title 525010 Professional & Special Services 400,000 00 XXXXXXX Trust Fund Org Key Title 301000 Fund Balance 400,000 00 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 301000 400,000 General Fund Org Key 460005 400,000 Provided by Auditor-Controller 5
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 549000 Equipment 400,000 00 XXXX001 General Fund Org Key Title 550005 Infrastructure (150,000 00) XXXX001 General Fund Org Key Title 549005 Equipment-Vehicles (150,000 00) XXXX001 General Fund Org Key Title 525010 Professional & Special Service (100,000 00) XXXX001 General Fund Org Key Title 549000 Equipment 400,000 00 Transfer of funds from various object codes within the same org key for the purchase of equipment. Provided by Auditor-Controller 6