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7900 - Reconciliations and Reports

The reconciliations and reports chapter provides general information, reporting requirements, and deadlines for preparing financial reconciliations and reports. It also provides some instructions and standard formats for preparing the year-end financial reports.

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Introduction to Reconciliations and Reports Chapter  7900 
Reconciliations - General  7901 
Departments Using CALSTARS  7904 
Departments Using FI$CAL  7905
Reconciliation of Department's Account Balances with SCO Balances  7921 
Revolving Fund Reconciliation  7922 
Bank Reconciliation  7923 
Property Reconciliation  7924 
Calendar of Reports and Actions  7930 
Quarterly Reports  7940 
Year-End Financial Reports - General  7950 
List of Year-End Reports and Their Distribution  7951 
Year-End Report No. 1 - Report of Accruals To Controller's Accounts  7952 
Year-End Report No. 2 - Accrual Worksheet  7953 
Year-End Report No. 3 - Adjustments to Controller's Accounts  7955 
Year-End Report No. 4 - Statement of Revenue 7956 
Year-End Report No. 5 - Final Reconciliation of Controller's Accounts With Final Budget Report 7957 
Year-End Report No. 6 - Final Budget Report 7961 
Year-End Report No. 7 and 8 - Pre and Post Closing Trial Balances 7962 
Year-End Report No. 9 - Analysis of Change in Fund Balance
(Statement of Operations)
7963 
Year-End Report No. 10 - Analysis and Reconciliation of Revolving
Fund Accountability
7965 
Year-End Report No. 11 - Bank Reconciliation 7967 
Year-End Report No. 13 - Report of Expenditures of Federal Funds 7974 
Single Audit Reporting - Expenditures of Federal Awards  7974.1 
Year-End Report No. 14 - Report of Accounts Outside The
State Treasury
7975 
Year-End Report No. 15 - Reconciliation of Agency Accounts with
Transactions Per State Controller
7976 

Year-End Report No. 18 - Statement of Changes in Capital Assets
Group of Accounts

7977
Year-End Report No. 19 - Statement of Capital Assets Group of Accounts 7978 
Year-End Report No. 20 - Statement of Financial Condition 7979 
Year-End Report No. 22 - Statement of Contingent Liabilities 7980 
Reporting Changes In Accruals - Subsequent Events  7981 
Analysis of Cash In Transit  7982 

 ILLUSTRATIONS

 

List of Required Year-End Reports (7951) 

 

Report of Accruals To Controller's Accounts - Report No. 1 (7952) 

 

Accrual Worksheet - Report No. 2 (7953) 

 

Adjustments To Controller's Accounts - Report No. 3 (7955) 

 

Statement of Revenue - Report No. 4 (7956) 

 

Final Reconciliation of Controller's Accounts with Final Budget/Agency
Records - Report No. 5 (7957)
 

 

Final Budget Report - Report No. 6 (7961) 

 

Pre and Post Closing Trial Balances - Report No. 7 and 8 (7962) 

 

Analysis of Change in Fund Balance - Report No. 9 (7963) 

 

Analysis and Reconciliation of Revolving Fund Accountability - 
Report No. 10 (7965) 

 

Bank Reconciliation - Report No. 11 (7967) 

 

Report of Expenditures of Federal Funds - Report No. 13 (7974) 

 

Report of Accounts Outside The State Treasury -
Report No. 14 (7975)
 

 

Reconciliation of Agency Accounts with Transactions Per State
Controller - Report No. 15 (7976) 

 

Statement of Changes in Capital Assets Group of Accounts -
Report No. 18 (7977) - Illustration 1

 

Statement of Changes in Capital Assets Group of Accounts -
Report No. 18 (7977) - Illustration 2
 

 

Statement of Capital Assets Group of Accounts -
Report No. 19 (7978)
 

 

Statement of Financial Condition - Report No. 20 (7979) 

 

Statement of Contingent Liabilities - Report No. 22 (7980) 

 

  


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