16.50, FRS Reports

16.50 FRS Reports

last updated: 08/13/2004
Purpose: This section briefly describes the five reports received following month-end close.
Policy Owner: Financial Management
Distribution: The following reports are distributed monthly by the Financial Services Office - Customer Service. All accounts belonging to a department are sent to a central location at the department. The department distributes the reports to the responsible persons.

The current month reports and all previous reports are available on-line at Information Svcs Web (http://www.fso.arizona.edu/isw) under the "Electronic Reports" icon.

NOTE: If you no longer wish to receive hard copy reports, contact Financial Services Office - Customer Service at 621-7749.

Training: There are two classes available for learning how to read these reports:
  • Subsidiary Ledger Report Interpretation: Learn how to read the FBM091, SL and FBM090.

  • General Ledger Tutorial: Learn how to read the FBM091, GL.

You may also want to take the Accounting Concepts tutorial to learn more about accounting concepts, including debits and credits.


Report Name Purpose
FBM061, General Ledger Fund Group Summary Reports the fiscal year beginning fund balance, additions (revenues and transfers in), deductions (expenses and transfers out) and ending fund balance, as well as the current balance of liabilities, non-cash assets and cash for each departmental general ledger.

Click Here to view this Report

FBM061, Subsidiary Ledger Summary Reports the total expenses less revenues for the original budget, the revised budget, current month, fiscal year expenditures and project year-to-date expenditures, open commitments (outstanding encumbrances) and budget balance available for each departmental subsidiary ledger account.

Click Here to view this Report

FBM091, GL Report of Transactions Reports the opening balance, current month transactions, and ending balance for each account control in a general ledger account. Summarizes SL information: budgets (91xx & 92xx), revenues (93xx), expenses (95xx) and encumbrances (96xx). Many of the transactions posted to a GL account are indirect updates to account controls based on direct activity in the subsidiary ledger (SL) account(s). Indirect updates are not listed individually on this report, however, direct updates to the GL are detailed.

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FBM090, Account Statement in Whole Dollars Reports the original budget, the revised budget, current month, fiscal year and project year-to-date expenditures, open commitments (outstanding encumbrances) and budget balance available by object code. Detail for the current month is available in the FBM091, SL. Outstanding encumbrances are detailed in the "Open Commitments Status" section of this report. The salary and wage encumbrances are summarized by object code in this section and detailed in the PSOS090, Encumbrances Status Detail report.

Click Here to view the FBM090 Report
Click Here to view the Open Commitment Status section of the FMB090 Report

FBM091, SL Report of Transactions Details by object code all budget, revenue, expenditure, encumbrance and journal entry transactions posted to a subsidiary ledger account for the month.

Click Here to view this Report


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maintained by: Mike Treiber
last reviewed: 6/30/04