Integration
The report is created using the ALV toolset. It supports flexibledefinition of the reporting lines using the Report Layout function. Thereporting lines are displayed within an ALV grid. The drilldown isavailable on key figures not calculated.
Report Layout display ( RFMFGRLAYOUT)
The report layout is displayed using the report layout tool programRFMFGRLAYOUT. This program displays the reportlayout similar to a Federal Government crosswalk definition. It includessome basic tool functions giving support additional to that provided bycustomized.
You create a report layout using the customizing transaction0FMFGRLAYOUT ). The report layout definition is assigned to areport by means of its program ID. The definition should be that alllayouts SAP delivers start with a number. You can define your ownlayouts within the Z or Y name range. Each new sequence needs to beassociated with a report layout.
The reporting line displays the line number. One line can be made up ofmultiple sequences. Necessary information for each line is whether todisplay the line, display the line number, as well as thecharacteristics information defined by the crosswalk. Thecharacteristics definitions to one line can be grouped into blocks.
The report RFMFGRLAYOUT contains more informationon the report layout definition.

• ABAP List Viewer

The ALV toolset supports integration with external reporting packages aswell as analytical formatting tools. The ALV tool also supportsuser-based customizing of the reporting layout, but this feature is lessimportant for this report because of the strict output requirements. Theoutput of the report rows is locked in reference to a sequenced rownumber specifying the sort. The report supports organizational levelreporting offered through selection screen variables. The report columnsspecify current and prior year key figures.
Keep in mind that the annual values are summarized up to the periodspecified in the selection screen. The characteristics in the report aredefined using data sets (transaction GS03). Reportinglines 1 through 7 are repeated for every individual program. The programrange can be defined using the functional area in the selection screen.Reporting lines 8 and 9 refer to transactions not specific to anyprogram (functional area = blank).

• Drilldown

The drilldown is available by double clicking characteristic key figurelines. Double-clicking the lead column would perform the key figurelookup for both years while double clicking in each year column does thesame on a year-dependent basis. The drilldown goes through a selectionprocess to find the lowest level of the characteristic definition. Thisprocess ensures that the summarized line item amounts correctly matchthe total amount in the report. The reportRFFMFG_FMUSFGA is the standard receiver report
The Statement of Net Cost is designed to show separately the componentsof the net cost of the reporting entity's operations for the
period. By disclosing the gross and net cost of the entity's programs,the Statement of Net Cost provides information that
The statement of net cost is part of the Federal Government financialstatements. The requirements for this report are published and
specify its output in detail, as well as the characteristics behindeach reporting line in a crosswalk.
The statement of net cost differentiates between intragovernmental andFederal activities. In CO-related transactions, the federal/n
on-federal information is not always available. In such case, theprogram distributes unassigned amounts by assigning them
You can show the footnote to the statement of net cost by setting theFootnote Intragovernmental/Public flagused for drilldown into allfederal ledgers.

Prerequisites
The report requires specification of the reporting layout. It shouldrepresent the crosswalk definition in a 1:1 ratio. The individualtransactions collected in this report should enter their information percrosswalk definition. The main characteristic is the SGL account incombination with the FACTS I federal ledger.

Selection
The company code, fiscal year, and "to" period are required entries inthe selection screen. selection screen. This report is an annual report,but the "to" period variable in the selection screen allows you togenerate the report up to the specified period. Note that periods13 through 16 are specified by the federal government. In addition, thereport supports a variety of selection fields that can be used to definethe organizational level.

Output
The output displays the key figures in the current and prior yeartotals. The report rows are defined by the crosswalk.
The report also outputs the entered selection screen. This informationsheet is automatically appended to the statement during a backgroundprint process.

Example$
The rules for defining unassigned amounts as either federal ornon-federal are illustrated by the example below.

Ledger Posting to Program A:
SGL ,,|Federal,,|Amount
6100 ,,|F ,,|$ 100
6100 ,,|N ,,|$ 200
6100 ,,| ,,|$ 60
6199 ,,|N ,,|$ 200
6199 ,,| ,,|$ 90
6320 ,,| ,,|$ 20
6500 ,,| ,,|$ 40
5310 ,,|F,,|$ 170
5310 ,,| ,,|$ 30
5310 ,,|N,,|$ 420
5500 ,,|N,,|$ 420
5500,,| ,,|$ 100

Crosswalk:
SGL,,|Federal
For Line 1 - Gross Cost
6100 ,,|F/N
6199 ,,|N
6320 ,,|F/N
6500 ,,|N
For Line 2 - Less: Earned Revenue
5310,,|F/N
5500,,|N

Calculation Line 1:
,,,,|Sum,,|Ratio,,|Blank,,|Total,,
Federal Cost (F):,,,,|$100,,|15.87%,,|$12.70,,|$112.70
Non-Federal Cost (N):,,,,|$530,,|84.13%,,|$67.30,,|$597.30
Blank,,,,,,,,|$80

Calculation Line 2:
,,,,|Sum,,|Ratio,,|Blank,,|Total,,
Federal Cost (F):,,,,|$170,,|15.32%,,|$4.59,,|$174.59
Non-Federal Cost (N):,,,,|$940,,|84.68%,,|$25.41,,|$965.41
Blank,,,,,,,,|$30

Report:
Program Fund A,,,,|Amount
Gross Cost,,,,|$710.00
Earned Revenue,,,,|$1140.00
Total Net Cost,,,,|$430.00
*Footnote:
Intragov. Gross Cost ,,|$112.00
Intragov. Earn.Rev,,,,|$174.59
Intragov. Total,,,,|$61.89-
Public Gross Cost,,,,|$597.30
Public Earn.Rev,,,,|$965.41
Public Total,,,,|$386.11-