A BEA/BESA report shows the status of funds for BEA/BESA including which information?

• A. Authorization, commitment, obligation, expense, and liquidation information
• B. Inventory levels and maintenance status
• C. Employee performance metrics
• D. Vendor contact details and addresses

Answer: (A)

The BEA/BESA report is a funds status view that tracks how budget authority is used over time. It shows the progression of funds through the stages of spending: authorization (the budget authority approved), commitment (intent to spend, setting aside funds), obligation (a legal commitment to spend), expense (the actual cost recorded), and liquidation (settlement of the obligation). By presenting amounts at each stage for each fund or program, the report lets managers see what has been authorized, what has been committed and obligated, what has been expended, and what remains to be liquidated. This comprehensive view is why the best answer includes all five components. The other options describe inventory, HR metrics, or vendor data—topics that don’t reflect the funds status tracked by BEA/BESA.