Identifying Differences Between the Cash Control Balances and the General Ledger Cash Balances - Page 1 of 3


Which budget ledger groups control agency expenditures and obligations?


The Ledger Groups used in SMART to control agency spending are: CC_APPROP, CC_CASH and CC_CSH_REV. All transactions are budget checked against these 3 ledger groups. Note that there are additional budget ledger groups where transactions are budget checked that are not addressed in this document.

The CC_APPROP (Appropriation) ledger group is used to track the Appropriated and Limited Fund amounts as approved by the Executive and Legislative branches of the State of Kansas. The balances in this ledger are tracked by Budget Period.

The CC_CASH / CC_CSH_REV (Cash Control) ledger groups are used to ensure the Budget Cash balances are sufficient. The balances in these ledgers are tracked from SMART implementation (July 1, 2010) forward and do not have budget calendars.


What is the difference between the Cash Control balances from Commitment Control and the General Ledger Cash balances?


The beginning balances in the Cash Control Budget Ledgers and the General Ledger Cash Account (Account 110100) were the same when the SMART system implemented on July 1, 2010.

The current balances in the Cash Control and the General Ledger Cash account may not always match.

See the Module of the Month “How to Find a Cash Balance in SMART?" for a detailed explanation of these balances.


How do I figure out differences in the 2 balances?


Use the Module of the Month “How to Find a Cash Balance in SMART?” to compare and reconcile balances. If there are still differences, the high-level steps below can be taken to find the differences. Detailed instructions follow on Page 2 accessed via the navigation button at the bottom of this page.

High-Level Steps:


    1. Determine which fund balances do not match using the Module of the Month topic mentioned above.
    2. Run GL and KK queries for the fund(s) where the KK and GL balances do not match.
    3. Create pivot tables to summarize the query results by Account code.
    4. Compare the two pivot tables to determine which Account codes to not match.
    5. Revise the pivot tables to summarize the query results by Account, Fiscal Year and Accounting Period ONLY for the Accounts that have differences.
    6. Compare the two revised pivot tables to determine in which Fiscal Year and Accounting Period the differences occurred.
    7. Run the Budget Details inquiry in SMART and drill to the Accounting Period with the difference to find the transaction creating the difference.
    8. Review the accounting.


Please go to the next page.
Click the navigation button at right to navigate to Page 2.