1. Trial Balance
    
2. Budget Report
    
3. Reconciliation of Controller's Accounts with Budget Report
    
4. Statement of Revenue (for governmental funds only)  See SAM Section 8210.

1. Issue a year-end workplan.
    
2. Keep accounting staff trained in the procedure prescribed.
    
3. Keep all phases of accounting current during the fiscal year, including the reconciliations to the SCO account balances.
    
4. Do as much work as possible on year-end reports before June 30.
    
5. Schedule vacations so they will not conflict with the preparation of the year-end reports.
    
6. Anticipate as many statement preparation problems as possible.  CALSTARS agencies experiencing or expecting serious difficulty in completing the required statements on time should contact the DOF, CALSTARS Client Support Unit.  Other agencies should contact the DOF, FSCU for assistance. 
    
7. The SCO will provide the following documents for year-end closing: appropriation balances; journal entries for June; Report of Accruals to Controller's Accounts; Adjustments to Controller's Accounts; and the Final Reconciliation of Controller's Accounts with Final Budget Report.  The SCO will notify agencies by letter of the exact dates they may expect these documents. 
    
8. Agencies will submit statements to the SCO as soon as completed rather than hold them until the final submission date.
    
9. As soon after June 1 as possible, all agencies will review the condition of their cash, appropriation, and category balances to determine if sufficient funds will be available to meet June expenditures.  If not, agencies have the following options:
    
   1. Begin negotiations with other agencies for prompt payment of reimbursements, if applicable.
       
   2. Begin negotiations with the DOF budget staff to obtain approval for additional funding.
       
   3. Return a portion of an advance (e.g., Revolving Fund, General Services, State Printing, and Prison Industries) to the appropriation it was originally withdrawn from.
       
10. When it is not possible to obtain actual documents to accrue receivables and payables, agencies will estimate accruals.  Lists of all accrual documents, estimated accruals, and amounts will be retained for audit purposes.
     
11. Agencies will provide deadlines and instructions to employees for submitting documents necessary to prepare the year-end reports (e.g., travel expense claims, purchase documents, and invoices).

I certify (or declare) under penalty of perjury that the foregoing is true and correct; and that I have not violated any of the provisions of Article 4, Chapter 1, Division 4, Title 1, Government Code (commencing with Section 1090).

 

 Subscribed and executed this ___day of ________, 20___ at ___________,
 California.

        ______________________
        Signature of Officer
        ______________________
        Type or print name of Officer
        ______________________
        Title of Officer

1. Date.
    
2. Agency name.
    
3. Agency's organization code number.
    
4. List of the fund names with fund numbers submitted.
    
5. List of the reports submitted within each fund.
    
6. List of the required reports not submitted within each fund, with the statement, "There is nothing to report."  Note:  A Report No. 14, Report of Bank/Savings and Loan Association Account Outside the Treasury System must be sent to the STO.
   
7. Contact person, phone number, and e-mail address for each set of reports or funds.
    
8. Certification statement signed by the agency's fiscal officer.
    

1. Form 571A - Assets
    
2. Form 571B - Liabilities
    
3. Form 571A/B - (1) Asset and liability accounts not preprinted on Forms 571A and 571B and (2) Accrual accounts that require more than one subsidiary number (e.g., Due From Other Funds).
    
4. Form 571C - Revenues and expenditures.  Form 571C is preprinted with the agency's appropriation and revenue accounts.
    
5. Form 571D - Revenue and expenditure accounts not preprinted on Form 571C.
    

1. Column totals record general ledger real account activity.
    
2. Row totals record nominal account activity.
    
3. The first column will list accounts in the following order: current year appropriations, prior year appropriations, revenues, miscellaneous receipts, and deferred credits.  The 7953 Illustration is only a sample. Each agency will enter account titles as necessary for its individual use.
    
4. The column titled "Deferred Credits" is used to post such accounts as: Uncleared Collections, Cash Overages, Provision for Deferred Receivables, Reimbursements Collected in Advance, Revenues Collected in Advance, and reserves.  The amounts should offset like amounts in the General Cash and Accounts Receivable columns so that the rows net to zero.
    
5. Generally, the total of each column must agree with a specific account balance on the June 30 Trial Balance, unless two or more trial balance accounts were assigned to one worksheet column.  In that case, the vertical column total must agree with the sum of those trial balance accounts.
    
6. See SAM Section 10601 for required revolving fund adjustments to the Accrual Worksheet.
    
7. The amounts in the "Net Total Accruals Per Agency" column and column totals for the assets and liabilities will be posted to the corresponding accounts on the Report of Accruals to Controller's Accounts, Report No. 1.  However, the debits and credits shown in the Net Total Accruals Per Agency column will be reversed when reported on Report No. 1 (see 7952 Illustration 3 and 7953 Illustration).

1. Form 576A - Assets and liabilities. The form must be completed when the adjustment is between funds or appropriations.
    
2. Form 576B - Revenues and expenditures. The form contains preprinted account numbers and titles.  The preprinted form must be completed to adjust the nominal accounts.
    

1. Adjustments for dishonored checks and cash shortages.
    
2. Revenue items cleared during July representing cash received and earned on or before June 30.
    
3. July apportionment of Surplus Money Investment Fund earnings.
    
4. Accrual of interest earned on investments in securities.

1. A non-governmental fund in its entirety.
    
2. An account within a non-governmental fund, such as accounts in the Federal Trust Fund and the Special Deposit Fund.
    
3. Non-Treasury Trust Funds - Non-Treasury Trust Funds include all money outside the State Treasury and all Agency Trust Fund Cash (e.g., Fund 0990).

1. If the account has a credit balance, list the amount as an addition.
    
2. If the account has a debit balance, list the amount as a deduction.

1. Cash in subrevolving funds, undeposited receipts, and unreceipted SCO warrants in transit issued for reimbursement of the revolving fund.
    
2. Cash book balance - Amount of revolving fund cash in the agency's general checking account. 
    
3. Salary and travel advances - Amount of outstanding advances to employees for salary and travel advances.
    
4. Claims filed on or before June 30 to reimburse the revolving fund but not paid by June 30.
    
5. Revolving fund disbursements not scheduled for reimbursement by June 30 and expenditures have been accrued via the A-8 entry.
    
6. Amount of revolving fund withdrawn from appropriation or pursuant to statute.

1. A non-governmental fund.
    
2. An account within a non-governmental fund, such as the Federal Trust Fund and the Special Deposit Fund.

1. Expenditures
   
   Prior year expenditures incurred and abatements received to the date of the review, plus an estimate of prior year expenditures yet to be made and abatements to be collected, will be compared with the amount anticipated when the expenditure accrual was determined.
    
2. Income
    
   The total of amounts billed as prior year income and amounts of prior year income received at the date of the review, plus an estimate of prior year income yet to be billed or received, will be compared with the total amount of income anticipated when the income accrual was determined.