WSP01631

• File Number: 8449
• Description: Platte River Projects
• State: CO
• Basin: South Platte
• Date: 1/1/1979
• Author: CWCB
• Title: South Platte Evaulation Study - Scope of Work and RFP Documents
• Water Supply Pro - Doc Type: Report/Study

(1) Accrued expenditures. - Accrued expenditures are the charges
incurred by the reClplent during a given period requiring the provi-
sion of funds for: (a) goods and other tangible property received;
(b) services performed by employees, subcontractors, and other
payees; and (c) other ~unts becoming owed under programs for which
no current services or performance is required such as annuities,
insurance claims, and other benefit payments.

(2) Federal funds authorized. - Federal funds authorized are
the total amount of Federal funds obligated by the Federal Government
for use by the recipient. This amount may include any authorized
carryover of unobligated funds from prior fiscal years when permitted
by law or agency regulation.

(3) Obligations. - Obligations are the amounts of orders placed,
subcontracts awarded, services received, and similar transactions
during a given period that will require payment by the recipient
during the same or a future period.

(4) Outlays. - Outlays or expenditures represent charges made
to the proJect or program. They may be reported on a cash or
accrual basis. For reports prepared on a cash basis, outlays
are the sum of actual cash disbursements for direct charges for
goods and services, the amount of indirect expense charged, and
the amount of cash advances and payments made to subcontractors.
For reports prepared on an accrual basis, outlays are the sum
of actual cash disbursements for direct charges for goods and
services, the amount of indirect expense incurred, and the net
increase (or decrease) in the amount s owned by the rec ip ients
for goods and other property received, for services performed
by employees, subcontractors, and other payees and other amounts
becoming owed under programs for which no current services or perform-
ance are requ ired such as annu it ies, insur ance c 1 aims, and other
benefit payments.

(5) Unobligated balance. - The unobligated balance
the funds authorlzed by the Federal agency that has
by the recipient and is determined by deducting the
obligations from the cumulative funds authorized.

is the portion of
not been obligated
cumulative
0- ~. ':.~'.

(6) unliiuidated obli,ations. - For reports prepared on"acash
basis, un lquldated ob 19at lons represent the amount of obl iga-
tions incurred by the recipient that has not been paid. For reports
prepared on an accrued expenditure basis, they represent the amount
of obligations incurred by the recipient for which an outlay has not
been recorded.

b. Only the following forms are authorized for obtaining financial
information from recipients.

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