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FUND ~ BALANCING CHECKLIST <br />Procedure Checklist (After locating, opening, and refreshing the appropriate Fund File) Date Initials <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 <br />column 4). ~~ ~ <br />2. Enter Revenue Experience Estimates in the gray column in the middle of the fund schedule <br />("FYxx EE Adjust"). Please footnote and provide supporting documentation for revenues. <br />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 />estimates-are for known actions, including supplemental budget #2 and #3 requests. Please <br />footnote the changes and provide the budget journal as supporting documentation. <br />4. In Performance Budgeting, enter Ending Working Capital from FY09 as Beginning Working <br />Capital for FY10. This will update the Fund Schedule. <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 ~ <br />Information Services Rates <br />If necessary, make marginal changes to FY08 operating revenues and expenditures in <br />Performance Budgeting. <br />6. In Performance Budgeting make all entries into the fund that have not already been entered <br />for next year's budget. <br />7. Ensure that all footnotes are on the fund schedule and that supporting documentation is <br />attached (see checklist below). <br />8. Ensure that all transactions affecting other funds (interfund transfers, interfund loans etc.) <br />are budgeted in the other funds. <br />9. Ensure that the capital budget information is correctly reflected on the schedule. <br />10. Refresh Fund Schedule and ensure that the budgeted resources equal the budgeted <br />expenditures and that Ending Working Capital for FY10 equals zero. <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 />changes. <br />12. Review the Fund Reconciliation Worksheet. <br />13. Turn in Fund Schedules and all supporting documentation to the Budget Office. <br />Documentation Checklist (Turn the followina items into the Budaet Office} Date Initial <br />1. Fund Reconciliation Worksheet <br />2. Fund Schedule <br />3. Pivot Table Report including sorts by: <br />Revenue All Budget Types <br />Expenditures <br />4. Excel Decision Package Report <br />5. Supporting Scedules including: <br />"Bonded Debt.Schedule 1nterfund Loan Agreements <br />*Interfund Transfers Schedule Decision Package Templates8 <br />*Interest Schedule Other fund Fund Schedules <br />*CSA Spreadsheet affected by transfers <br />*Capital Budget Spreadsheet <br />*Included iri the Fund Balancing Manual <br />6. Supporting documentation for Revenue and Expenditure Experience Estimates including <br />copies of revelant SB#2 and SB#3 journals <br />7. Supporting documentation for any changes in current year FTE <br />8. A copy of the Excel spreadsheet showing all Revenue Profiles have been updated <br />9. A copy of this checklist! <br />l <br />