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FUND - BALANCING CHECKLIST- <br /> Procedure Checklist (After locating, opening, and refreshing the appropriate Furid File) Date Initials <br /> 1. On the Fund Schedule, Check to make sure, last year's actual Ending Working Capital <br /> j (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 hive been made and <br /> appear reasonable: <br /> Facilities Rates Fleet and Radio Rates <br /> r <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 /> Ensure that all foo n <br /> 7. totes 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 /> <br /> _ chan es. <br /> 9 <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 following items into the Budget 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 Interfund 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 in 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 /> <br />