Reporting Instructions: CORe Code 2620

Estimated Unreported Service Expenses

Estimated Unreported Service Expenses represent service costs incurred through the current report month that are NOT reported in the reimbursable CORe codes for services. This is a non-reimbursable code and costs reported here are for informational purposes only. Costs reported in this category reflect service costs that are not yet recorded as expenditures in agency general ledger records, but which the agency estimates to have been incurred through the end of the current report month.

For the first month of the two year funding period the amount reported should equal the total service costs that have not yet been recorded as expenditures in agency general ledger records, but which the agency estimates to have been incurred through that month. For each subsequent month, the amount reported should be the change in Estimated Unreported Service Expenses from the previous month so that the funding-period-to-date totals will equal the total service costs that have not yet been recorded as expenditures in agency general ledger records, but which the agency estimates to have been incurred through the end of the current report month.

To assist in reporting the correct amounts, a calculation table has been added to the right hand side of the CORe expenditure report form.

In the example below, the amounts in the table would be as follows:

Monthly Change Last month total Current month total
2,000.00 8,000.00 10,000.00

For example, if Agency A had estimated unreported service costs of $8,000 incurred through the end of the first month of the two year funding period but not yet reported as expenditures on the CORe service line codes, they would report $8,000 on CORe code 2620 for that month. Then, if their total estimated unreported service costs at the end of the following report month was $10,000 they would report “+$2,000” on CORe code 2620 for that month so that their funding-period-to-date total would be $10,000 ($8,000 + $2,000 = $10,000) which would equal the total service costs that have not yet been recorded as expenditures in agency general ledger records, but which the agency estimates to have been incurred through the end of the current report month. 

Examples of Estimated Unreported Service Expenses would vary by agency depending on their accounting method, but may include:


Updated April 09, 2013
 Division of Administrative Services
 Content Contact: DWD CORe Team