Create GASB Statement Formats - Assign GL Accounts Tab

Access this tab using Reports>GASB Reporting>Create GASB Statement Formats. It is only available if the GASB Reporting module is installed and the organization's functional currency is USD (US Dollar).

Use this tab to assign specific General Ledger accounts to the current GASB statement format. Select the pre-defined Columns to assign Title Labels and GL Accounts to them. You are assigning the GL Accounts that will print under each column on the report.

 

Columns: Select a pre-defined column using the drop-down list. After a column is selected, assign the title labels, title one order (if applicable), and GL accounts for each column. These columns print across the top of the actual statement. Choose from the following columns:

• DE - Expenses
• IE - Indirect Expenses Allocation*
• CS - Charges for Services
• OG - Operating Grants and Contributions
• CG - Capital Grants and Contributions
• GA/BA/CU - Governmental Activities/Business-Type Activities/Component Units

*The IE column only reports JVA (Journal Vouchers - Allocation Management) entries. If the Allocation Management module is not installed, the report does not contain any information in this column. Also note that the IE column only reports on the source codes selected under the Function/Program GA (Governmental Activities) from the Assign Source Codes tab.

Please note that when printing the statement, the Column GA/BA/CU appears as three separate column titles (Governmental Activities, Business-Type Activities, and Component Units). An assigned GL Account will use the assigned Source Code (from the Assign Source Codes tab) to determine which columns (GA, BA, or CU) the GL amount will appear under in the General Revenues section on the statement.

Title One Label: If one of the first five columns is selected (DE, IE, CS, OG, CG), choose a pre-defined title label using the drop-down list.

• The pre-defined title labels of Primary Government and Component Units display in the Functions/Programs section on the actual statement. The Title Two Labels and assigned GL Account titles print below them.
• If <Summarize GL Accounts into the Source Segment Titles> is selected, the assigned GL Accounts are summarized to the Source Code level and the Source Code title prints (for example, Fund title or Department title). The GL Account titles and the < > signs do not print on the actual statement. These amounts are included in the Functions/Programs section (Governmental Activities, Business-Type Activities, and Component Units).

If the last Column is selected (GA/BA/CU), enter a title label of your own or select from one of the pre-defined title labels (General Revenues, Transfers, or Net Assets - Beginning). These title labels appear in the General Revenues section on the statement. Keep in mind, the General Revenues section reports in the Columns labeled GA, BA, and CU. These columns are different than the rows labeled GA, BA, and CU in the Functions/Programs section on the statement.

Title One Order: Enter an order number (0-99) if the Column GA/BA/CU is selected. The numbers entered here determine the order of the rows (Title One Labels) in the General Revenues section on the statement.

Title Two Label: If Primary Government was chosen as a Title One Label for the Columns DE, CS, OG, and CG, choose a pre-defined Title Two Label using the drop-down list. These title labels (Governmental Activities and Business-Type Activities) display in the Functions/Programs section on the statement, just below the Title One Labels.

(Optional) If the Column GA/BA/CU is selected, enter a title label of your own. These title labels appear in the General Revenues section on the statement.

GL Accounts Available Items, Selected Items: Select the GL account to be assigned, and then click the Mover ( > ) to move it to the Selected Codes box.

Only unassigned General Ledger accounts display in the Available Codes box. Accounts that have already been assigned to another Column for the current statement format do not display in the Available Codes box. The only exception is the Indirect Expenses Allocation (IE) column. An account assigned to another Column can also be assigned to the IE column.

Note: For the GA/BA/CU Column, the GL accounts are not available for selection until a Title One Label has been entered.

If there is an assigned GL Account in the General Revenues section (the second section of the statement), and the record contains an unassigned Source Code, the GL amount will not appear on the statement. Also, an assigned GL Account that has a blank Source Segment (a Source Segment is not assigned to the GL Account) will appear in the Governmental Activities (GA) column in the General Revenues section.