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FUND 3`1;-' BALANCING CHL KLIST r'''z <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 />i <br />column 4). <br />2. <br />Enter Revenue Experience Estimates in the gray column in the middle of the fund schedule <br />lhol <br />"FYxx EE Adjust" . Please footnote and provide supporting documentation for revenues. <br />+ <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 />+~ZO/ <br />footnote the changes and provide the budget journal as supporting documentation. <br />J1 <br />J <br />4. In Performance Budgeting, enter Ending Working Capital from FY11 as Beginning Working <br />Capital for FY12. 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 Coordinated Training <br />A <br />~ <br />Information Services Rates <br />If necessary, make marginal changes to FY11 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 />' <br />E <br />lza~„ <br />3 <br />for next ear <br />s budget. <br />7. Ensure that all footnotes are on the fund schedule and that supporting documentation is <br />i~ <br />attached see checklist below). <br />lii <br />8. Ensure that all transactions affecting other funds (interfund transfers, interfund loans etc.) <br />are budgeted in the other funds. <br />Q/P <br />9. Ensure that the capital budget information is correct) reflected on the schedule. <br />11w hi <br />10. Refresh Fund Schedule and ensure that the budgeted resources equal the budgeted <br />expenditures and that Ending Working Capital for FY12 equals zero. <br />V20A <br /> <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 />changes. <br />11 /11 <br />12. Review the Fund Reconciliation Worksheet. <br />'/u"/// <br />13. Turn in Fund Schedules and all supporting documentation to the Budget Office. <br />Documentation Checklist (Turn the following items into the Finance Division) Date Initial <br />1. Fund Reconciliation Worksheet <br />7-a" <br />-3 <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 />P//4 <br />5. Supporting Schedules including: <br />Bonded Debt Schedule P/,i Interfund Loan Agreements J <br />*Interfund Transfers Schedulet4ft Decision Package Templates <br />*Interest Schedule Other fund Fund Schedules <br />*CSA Spreadsheet ,v/ affected by transfers <br />*Capital Budget Spreadsheet ✓ <br />*Included in the. Fund Balancin Manual <br />6. Supporting documentation for Revenue and Expenditure Experience Estimates including <br />copies of revelant SB journals <br />7. Supporting documentation for an changes in current year FTE <br />m? n <br />8. A cop of this checklist! <br />i <br />