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FUND q BALANCING CHE (LIST <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 />l1ar(il <br /> <br />column 4). <br />2. <br />Enter Revenue Experience Estimates in the gray column in the middle of the fund schedule <br />" <br />j <br />" <br />►(a+'ri <br />FYxx EE Ad <br />ust <br />. 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 />i~ <br />footnote the changes and provide the budget journal as supporting documentation. <br />a' <br />4. In Performance Budgeting, enter Ending Working Capital from FY11 as Beginning Working <br />af <br />~r <br />i <br />Capital for FY12. This will update the Fund Schedule. <br />ar <br />+ <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 />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 />I <br />~ <br />~ <br />for next vear <br />s budget. <br />la+ <br /> <br />3 <br />7. Ensure that all tootnotes are on the Lund schedule and that supporting documentation is <br />~la <br />attached see checklist below). <br /> <br />8. Ensure that all transactions affecting other funds (interfund transfers, interfund loans etc.) <br />`l <br />h <br />are budgeted in the other funds. <br />ot <br />, <br />7 <br />9. Ensure'that the capital budget information is correct) reflected on the schedule. <br />Vol r <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 />~r`ar~rr <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 />N Iq <br />changes. <br />IaJa, <br />12. Review the Fund Reconciliation Worksheet. <br />r , <br />13. Turn in Fund Schedules and all supporting documentation to the Budget Office. <br /> <br />Documentation Checklist (Turn the_fol_lowinq_items into the Finance Division) Date Initial <br />1. Fund Reconciliation Worksheet <br />1104111 <br />_ 2. Fund Schedule <br />+ <br />3. Pivot Table Report including sorts by: <br />Revenue All Budget Types El <br />Expenditures R <br />1411+1 <br />15 <br />_4. Excel Decision Package Report <br />N(~ <br />5. Supporting Schedules including: <br />*Bonded Debt Schedule pl,i Interfund Loan Agreements F <br />A <br />*Interfund Transfers Schedul Decision Package Templates <br />IA <br />*Interest Schedule ✓ Other fund Fund Schedules <br />*CSA Spreadsheet affected by transfers M <br />ita` <br />*Capital Budget Spreadsheet <br />+ <br />J <br />*Included in the Fund Balancing 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 />N <br />8. A cop of this checklist! <br />`/a <br />