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J ~ <br />FUND 131 BALANCING CHECKLIST <br />Procedure Checklist (After locating, opening, and refreshing the appropriate Fund File) Date Initial: <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 2111 <br />column 4 . <br />2. Enter Revenue Experience Estimates in the gray column in the middle of the fund schedule z <br />"FYxx EE Adjust" . Please footnote and rovide supportin 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 ~~Y-1 <br />footnote the chan es and provide the bud. et 'ournal as supporting documentation. <br />4. In Performance- Budgeting, enter Ending Working Capital from FYO'~as Beginning Working z~i .~ <br />Capital for FYd$. 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 ~~/r~ <br />Risk Rates & Surcharge Coordinated Training a~ <br />Information Services Rates <br />If necessary, make marginal changes to FY07 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 ~ <br />~ <br />for next ear's bud et. ~ ~ !S <br />7. Ensure that all footnotes are on the fund schedule and that supporting documentation is <br />'` <br />~"~ <br />attached see checklist below . /~- j3 <br />8. Ensure that all transactions affecting other funds (interfund transfers, interfund loans etc.) <br />Z~ <br />are bud eted in the other funds. Z T,~ <br />9. Ensure that the capital bud et information is correct) reflected on the schedule. !lam ~} <br />10. Refresh Fund Schedule and ensure that the budgeted resources equal the budgeted <br />expenditures and that Endin Workin Capital for FY08 equals zero. 2~~- 7~ <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 -Z <br />/ <br />chan es. ~~ %w <br />12. Review the Fund Reconciliation Worksheet. Z/iv <br />13. Turn in Fund Schedules and all supporting documentation to the Budget Office. Z / ~ <br />Documentation Checklist (Turn the following items into the Budaet Office) Date Initial <br />1. Fund Reconciliation Worksheet z/,Z <br />2. Fund Schedule z , <br />3. Pivot Table Report including sorts by: <br />Revenue All Budget Types <br />Z/~ <br />Expenditures 3 <br />4. Excel Decision Package Report ~ ~ z <br />5. Supporting Scedules including: <br />*Bonded Debt Schedule ~ interfund Loan Agreements <br />*interfund Transfers Schedule Decision Package Templates® <br />*Interest Schedule Other fund Fund Schedules <br />'~CSA Spreadsheet affected by transfers, <br />*Capital Budget Spreadsheet <br />* Z j <br />~ Z <br />3 <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 ~"~~' `rj <br />7. Sup orting documentation for an chan es in current ear FTE /~ <br />8. A cop of the Excel spreadsheet showing all Revenue Profiles have been updated ~-, z. ~ <br />9. A cop of this checklist! z/jz ~ <br /> <br /> <br />