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. _JND 341 BALANCING CHECKLIS , ' <br /> Procedure Checklist (After locating, opening, and refreshing the appropriate Fund File) Date . Initials <br /> f <br /> 1. On the Fund Schedule, Check to make sure, last year's. actual Ending Working Capital <br /> (bottom column 2) agrees with the current year's Audited Beginning Working Capital (top I/ <br /> column 4 . ~ F~; t(~ !~~ts~ ~=unc~ ~4~.~,~~~~.._ ~c~ 3$~ ii'i 4~2 <br /> i <br /> 2. Enter Revenue Experience Estimates in the gray column in the middle of the fund schedule <br /> "FYxx EE Adjust" . Please foofnote and provide supportin documentation for revenues. <br /> j 3• Enter Expenditure Experience Estimates in the gray column in the middle of the fund <br /> " schedule ("FYxx EE Adjust"). The only changes that should be made to expenditure <br /> <br /> ~ estimates are for known actions, including supplemental budget #2 and #3 requests. Please N i ~ <br /> <br /> i footnote.the Chan es and provide the bud et 'ournal as supportin documentation. <br /> <br /> j 4. In Performance Budgeting, enter Ending Working Capital from FYQ~ as Beginning Working <br /> <br /> j Capital for FY .This will u date the Fund Schedule. i~23 <br /> 5. Review operating budget entries. Ensure that the following entries-have been made and <br /> appear reasonable: <br /> Facilities Rates Fleet and Radio Rates <br /> Health Rates Diversity Expenditures <br /> Risk Rates & Surcharge Coordinated Training fJ'~- <br /> Information Services Rates <br /> If necessary, make marginal changes to FY(~ operating revenues and expenditures in <br /> Performance Bud etin . <br /> 6. In Performance Budgeting make all entries into the fund that have not already been entered ~I <br /> for next ear's bud et. I ~~c~ i <br /> 7. Ensure that all footnotes are on the fund schedule and that supporting documentation is I <br /> attached see checklist below . i1 Z 3,OS ~ . <br /> 8. Ensure that all transactions affecting other funds (interfund transfers, interfund loans etc.) <br /> are bud eted in the other funds. i~23 a5 <br /> 9. Ensure that the capital bud et information is correct) reflected on the schedule. i os <br /> 10. Refresh Fund Schedule and ensure that the budgeted resources equal the budgeted <br /> expenditures and that Endin Workin Capital for FY~~ equals zero. t~z3(dz " l ~ <br /> 11.~ Check the future year FTE count located on the upper right hand corner of the fund schedule <br /> and the historical FTE count located on the bottom of the fund schedule. Footnote any <br /> chan es. <br /> 12. Review the Fund Reconciliation Worksheet. i i~o~ <br /> 13. Turn in Fund Schedules and all supporting documentation to the Bud et Office. <br /> Documentation Checklist (Turn the following items into the Budget Office) Date Initial <br /> 1. Fund Reconciliation Worksheet ~ z 3 ch <br /> 2. Fund Schedule 1 z ~ ne <br /> " 3. Pivot Table Report including sorts by: <br /> Revenue All Budget Types <br /> Expenditures <br /> 4. Excel Decision Packa e Report ~t7 <br /> 5. Supporting Scedules including: <br /> *Bonded Debt Schedule Interfund Loan Agreements <br /> *InterFund Transfers Schedule .Decision Package Templatese <br /> *Interest Schedule Other fund Fund Schedules <br /> *CSA Spreadsheet affected by transfers <br /> *Capital Budget Spreadsheet '~?3/ay <br /> *Included in the Fund Balancin Manual <br /> 6. Supporting documentation for Revenue and Expenditure Experience Estimates including <br /> copies of revelant SB#2 and SB#3 'ournals ~~V} <br /> 7. Sup ortin documentation for an changes in current ear FTE ~ ~ <br /> 8. A cop of the Excels readsheet showin all Revenue Profiles have been u dated of " <br /> 9. A cop of this checklist! <br /> <br />