	Monthly Expenditure Reports for FY 2013 These expenditure reports provide a comparison of spending for all accounting units and funding sources in the NH FIRST state financial system, both budgeted and non-budgeted.

Chapter 65, Laws of 2010 instructs that the state transparency Web site include all expenditure by state Agencies reported in a total fund format showing budgeted / revised budgeted amounts spent for the month, for the year, and for the year to date. The expense detail is reflective of all State agency expenditures regardless of whether the funds were authorized through the State of New Hampshire operating or capital budget process, appropriations from separate legislation or revised statutes annotated (RSA'S), or through the acceptance of funds with the approval of the Joint Fiscal committee of the General Court and the Governor and Executive Council.

Monthly Expenditure Reports

Fiscal Year 2013

Below is a brief description of each column in the report.

Fiscal Year (FY): A 12-month period beginning July 1 and ending June 30 of the following year that is used as the state budget, accounting, and appropriation period.

Fund: A fund is a fiscal and accounting entity with a self-balancing set of accounts, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Department No (Number) and Department Name: The Department is the principal administrative unit within the executive branch of state government, concerned with broad functional responsibilities. Executive Branch Departments are headed by commissioners or executive directors. Example: Department of Health and Human Services.

Note: This report also includes expenditures for the Legislative and Judicial Branch.

Agency No (Number) and Agency Name: Any department, commission, board, institution, bureau, office, or other entity established by the state constitution, statute, session law, or executive order. Agencies may exist as stand alone entities, or by the authority noted previously, they may be grouped as program units into a Department. Example: The Department of Health and Human Services is comprised of ten agencies.

Category: The term Category refers to groupings of expenditure classes for comparison purposes as follows:

Full time Personnel
Part time Personnel
Overtime
Consultants
Current Expenses
All Other

Activity No (Number) and Activity Name: The Activity level represents a set of related operations that follows a planned course of action to achieve a specified purpose and set of objectives. Programs within each activity classify agency services, and provide a framework for resource allocation decisions.

Accounting Unit No (Number) and Accounting Unit Name: This level represents an individual group of authorized appropriations, which either independently or when considered together with other accounting units, represent the funding available to implement a program or business support function within an agency.

Class (CLS) and Class (CLS) Name: The class represents the expenditure classification for each type of payment made against authorized appropriations. Appropriations are authorized to be made at the class level.

LY (Month) Actual: This is the recognized monthly expenditure at each reporting level (Agency, Expenditure Category, and Expenditure Class) as of the last day of each month. This amount includes issued and scheduled payments as of the report date, for the prior fiscal year's comparable month. (Last Year (LY) (Month))

(Month) Actual: This is the recognized monthly expenditure at each reporting level (Agency, Expenditure Category, and Expenditure Class) as of the last day of each month. This amount includes issued and scheduled payments as of the report date, for the current fiscal year's comparable month.

Actual vs Prior Year (YR): This is a percentage calculation of the actual monthly expenditure versus the prior year expenditures for the same month as described in the above paragraph.

(Month) Estimate: This represents a monthly estimated budget amount calculated by dividing the total expenditure for each expenditure class for the complete prior year, by the amount expended in each individual month. That monthly percentage is then applied against the current fiscal year appropriations to determine the monthly estimate. In cases where there is no prior year expenditure history the monthly estimate represents 1/12th of the current FY appropriation at each reporting level.

Actual vs. Estimate (Month): This is a percentage calculation of the actual monthly expenditure versus the estimate described in the above paragraph.

LY YTD Actual: This is the recognized prior fiscal year to date expenditure at each reporting level as of the last day of each month. This amount includes issued and scheduled payments as of the report date.

YTD Actual: This is the recognized current fiscal year to date expenditure at each reporting level as of the last day of each month. This amount includes issued and scheduled payments as of the report date.

Actual vs. Estimate (Month): This is a percentage calculation of the actual monthly expenditure versus the prior YTD actual described in the above paragraph.

YTD FYXX Estimate: This represents the Fiscal Year to Date monthly estimated budget amounts calculated by dividing the total expenditure for each expenditure class for the complete prior year, by the amount expended in each individual month. That monthly percentage is then applied against the current fiscal year appropriated amount to determine the cumulative YTD FYXX Estimate.

Actual vs. Estimate (YTD): This is a percentage calculation of the actual year to date expenditure versus the YTD estimate described in the above paragraph.

FY 2012 Appropriation: This represents the current appropriation at each reporting level for all accounting units. An appropriation is an authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes.

The current modified appropriation reflects the authorized expenditure total at each level including:

Operating Budget
Additional appropriations: Authorized additional appropriations and /or reductions.
Balances Brought Forward: Appropriations for spending authority from prior years.
Net transfers
Lapse amounts

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