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					YEAR END SAM REPORTING                                                                                                                                                                                                                                                                Page 1 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                         Description of Report                                          GL Account(s)           Available in SAM                              To be Created SAM Navigation                               Parameters       Sample
   1       A     Cash                                 Prepare confirmation letters as required by                        N/A                                     N/A                                                        N/A
                                                      the Officer of the Auditor General (OAG)


    2         C      Receivables                      Accounts Receivable Write-offs over            13010 - AR Sundry                       Accounts Receivable - Use Aging by                          Accounts Receivable > Receivables
                                                      $20,000, and forgiveness - submit              13020 - Property Tax Receivables        Chartfield Report to identify outstanding                   Analysis > Aging > Aging by Chartfield Rpt
                                                      approvals to Financial Reporting and           13040 - Revolving Fund Receivables      receivables for the Department.
                                                      Collections.                                   13090 - Amounts Written Off

    3         C      Receivables                      Allowance for doubtful accounts: review        13010 - AR Sundry                       Accounts Receivable - Use Aging by                          Accounts Receivable > Receivables
                                                      accounts receivable as of March 15 to          13020 - Property Tax Receivables        Chartfield Report to identify outstanding                   Analysis > Aging > Aging by Chartfield Rpt
                                                      establish adequate allowance and submit        13040 - Revolving Fund Receivables      receivables for the Department.
                                                      information to Financial Reporting and         13100 - Allowance for Doubtful Accts
                                                      Collections.

    4         C      Receivables                      Accounts receivable write-offs under           13090 - Amounts Written Off
                                                      $20,000.

    5        BB      Liabilities                      Environmental Liabilities – contaminated       22000 - Environmental Liabilities       General Ledger - Review Environmental                       General Ledger > Open Items > Review
                                                      sites inventory updated (for year-end                                                  Liability balances with the Review Status                   Status Online
                                                      accrual and supplemental appropriation                                                 Online screen or Open Item listing Report.                  or
                                                      funding request). A call letter will be sent                                           Specify the environmental liability account                 General Ledger > Open Items > Open Item
                                                      out.                                                                                   22000.                                                      Listing Report

    6        90      Expenses - Compensation          Departments are to run preliminary (trial                           N/A                HR PeopleSoft                                                                  N/A
                                                      run) HR Peoplesoft reports. Any errors or
                                                      inconsistencies must be discussed with
                                                      their Peoplesoft contact at Human
                                                      Resources.

    7        BB      Payables                         Review of Contractor’s Holdbacks,              20030 - Tender & Security Deposits      General Ledger - Review Contractors                         General Ledger > Open Items > Review
                                                      Security Deposits, etc. and prepare any        20040 - Contractors Holdbacks           Holdback balances with the Review Status                    Status Online
                                                      necessary journal entries, refunds.            20050 - Contractors Performance Bonds   Online screen or Open Item listing Report.                  or
                                                                                                                                             Specify the Contractors Holdback account                    General Ledger > Open Items > Open Item
                                                                                                                                             20040. For transaction details, run the                     Listing Report
                                                                                                                                             GNT_Cont_Holdback query.
                                                                                                                                                                                                         Reporting Tools > Query > Query Viewer >
                                                                                                                                             For Tender & Security Deposits and                          Search for "GNT_CONT_HOLDBACKS" or
                                                                                                                                             Contractors Performance Bonds, refer to                     "GNT_TRANS_DETAILS"
                                                                                                                                             FIS reports from Aug 31 and review SAM
                                                                                                                                             transactions from Periods 6-12 using the
                                                                                                                                             GNT_TRANS_DETAIL query.

    8        CC      Liabilities - Due to Gov't of    Review Unapplied Advances.                     20105 - Unapplied Project Advances
                     Canada

    9      General   General ledger account review.   Review all general ledger accounts         ALL                                         General Ledger - Review account balances                    General Ledger > General Ledger Centre >
                                                      thoroughly. Clear outstanding items. Post                                              for a department by running the Trial                       Reporting > General Reports > Trial
                                                      accruals, deferred revenue, reversals from                                             Balance for a range or Organization codes.                  Balance                                       TB Parameters     TB Sample
                                                      the prior year, and invoice promptly for
                                                      projects on behalf of other (i.e. vote 4/5
                                                      projects).

   11        PP      Contractual Obligations          Schedules of Operations & Maintenance                               N/A                                    N/A                           N/A                          N/A                              N/A                N/A
                                                      commitments and leases. Use forms
                                                      provided in section 8001 [Leases
                                                      Schedules - 225(a)forms.xls]. Capital
                                                      commitments due May 2.
C:\Docstoc\Working\pdf\a28e84f2-f964-474d-ac4e-80b7781f52e4.xlsx                                                                                                                                                                                                         SAM Reports Listing
YEAR END SAM REPORTING                                                                                                                                                                                                                                                                Page 2 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                         Description of Report                                         GL Account(s)          Available in SAM                               To be Created SAM Navigation                             Parameters          Sample
   12        PP     Contingent Liabilities            Contingent liabilities schedule.                                  N/A                                    N/A                            N/A                         N/A                              N/A                  N/A

   13               Capital leases.                   Capital leases, General Ledger 23000 (all 23000 - Capital Lease Obligation           General Ledger - Review account balance                      General Ledger > Review Financial
                                                      regions) detailed analysis. (Must balance                                            using the Ledger Inquiry screen. Review                      Information > Ledger
                                                      to SAM amount).                                                                      detailed transactions using Ledger Inquiry                                                              GL Inq Parameters      GL Inq
                                                                                                                                           drilldown or by running the                                  Reporting Tools > Query > Query Viewer >
                                                                                                                                           GNT_TRANS_DETAILS query.                                     Search for "GNT_TRANS_DETAILS"

   14        KK     Long Term Debt                    Long Term Debt. Schedule required.            24010 - CMHC Mortgage Woodland Manor   General Ledger - Review account balance                      General Ledger > Review Financial
                                                                                                                                           using the Ledger Inquiry screen. Review                      Information > Ledger
                                                                                                                                           detailed transactions using Ledger Inquiry                                                              GL Inq Parameters      GL Inq
                                                                                                                                           drilldown or by running the                                  Reporting Tools > Query > Query Viewer >
                                                                                                                                           GNT_TRANS_DETAILS query.                                     Search for "GNT_TRANS_DETAILS"

   15        90     Fund "03"                         Departments to provide updates to listing                         N/A                                    N/A                            N/A                         N/A                              N/A                  N/A
                                                      of projects on behalf of others (i.e. vote
                                                      4/5 agreements) to Financial Reporting
                                                      and Collections.

   16        BB     Liabilities - Payroll             Overtime/lieu hours to be entered in HR                           N/A                HR PeopleSoft                                      N/A                         N/A                              N/A                  N/A
                                                      Peoplesoft. Leave postings must be
                                                      updated in HR Peoplesoft, up to and
                                                      including this due date. Any entries
                                                      entered or approved after this date will be
                                                      posted to the New Year.

   17         A     Cash - petty cash                 Petty cash funds reimbursed for old year                                             Expenses - Process petty cash
                                                      expenditures.                                                                        reimbursements through the Expenses
                                                                                                                                           module.

   18         A     Deposits delivered to the bank.   Deposits delivered to the bank.                                   N/A                                    N/A                            N/A                         N/A                              N/A                  N/A

   19         D     Inventory                         Inventory count of Public Stores Revolving 14030 - Public Stores                     General Ledger - reconcile physical count to
                                                      Fund inventory (PWS only)                  Balance in Fund 16.                       balance in the 14030 account for Fund 16.


   20         U     Tangible Capital Assets (TCA)     Prior to SAM close, prepare a detailed list 170X4 - various                          Asset Management - Run the                                   Reporting Tools > Query > Query Viewer >
                                                      of TCA’s sold or otherwise disposed.        171X4 - various                          GNTAM_RETIREMENT_ACTIVITIES query                            Search for
                                                                                                                                           or the Retirement Information report.                        "GNTAM_RETIREMENT_ACTIVITIES"

                                                                                                                                                                                                        Asset Management > Financial Reports >
                                                                                                                                                                                                        Retirement > Retirement Information
                                                                                                                                                                                                        Report.
   21        BB     Liabilities                       Prepare a list of all March payments not                          N/A                                    N/A                            N/A                          N/A                             N/A                  N/A
                                                      released as of 5:00 p.m. March 31 to be
                                                      forwarded to Financial Reporting. HQ
                                                      Department must include regional
                                                      information.

   22         A     Cash                              Prepare a list of deposits on hand as of                          N/A                                    N/A                            N/A                         N/A                              N/A                  N/A
                                                      5:00 p.m. March 31 to be forwarded to
                                                      Financial Reporting. HQ Department must
                                                      include regional information.

   23         A     Cash - petty cash                 Confirmation of petty cash funds and      13210 - Standing Advances                  Not available.                             Next fiscal year. Reporting Tools > Query > Query Viewer >
                                                      standing advances to Financial Reporting. 13220 - Petty Cash Advances                Use FIS reports from August 31 and review                    Search for "GNT_TRANS_DETAILS"
                                                      HQ Department must include regional                                                  individual transactions posted in SAM from
                                                      information.                                                                         Period 6-12 using the
C:\Docstoc\Working\pdf\a28e84f2-f964-474d-ac4e-80b7781f52e4.xlsx                                                                           GNT_TRANS_DETAIL query.                                                                                                       SAM Reports Listing
YEAR END SAM REPORTING                                                                                                                                                                                                                                                                       Page 3 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                            Description of Report                                         GL Account(s)                Available in SAM                               To be Created SAM Navigation                              Parameters       Sample
   24         C     Overdue travel advances -        Overdue travel advances - schedule of              13230 - Travel Advances                     Expenses - Run the GNTEX_ADV_AGING                           Reporting Tools > Query > Query Viewer > Select Business
                    schedule of outstanding advances outstanding advances as of March 31.                                                           query.                                                       Search for "GNTEX_ADV_AGING"             Unit.
                    as of March 31.

   25         D     Inventory                            Copies of Independent Observation of                                N/A                                        N/A                            N/A                          N/A                             N/A                N/A
                                                         inventory counts are to be kept in the
                                                         department ready for audit by the Office of
                                                         the Auditor General (OAG).

   26         C     Receivables                          Overdue accountable advances – record                               N/A                    Project Costing - Run the                                    Reporting Tools > Query > Query Viewer > Select Business
                                                         invoice in Billing module if deadline has                                                  GNTPC_CONTRI_PROJECTS_W_AA                                   Search for                               Unit and From
                                                         passed for the recipient to account for the                                                query to identify overdue accountable                        "GNTPC_CONTRI_PROJECTS_W_AA"             Date.
                                                         funds.                                                                                     advances.

   27         U     Tangible Capital Assets -            Tangible Capital Assets - Contractor           16010 - Work in Progress                    Record any accruals in Accounts Payable,           N/A                          N/A                             N/A                N/A
                    Contractor billing requirements.     billing requirements. Final billings MUST                                                  referencing the appropriate Project Costing
                    Final billings MUST be recorded in   be recorded in SAM (through Project                                                        chartfields.
                    SAM (through Project Costing         Costing module).
                    module).

   28        90     Fund "03"                            New or Amended Service Agreements for                               N/A                    Project Costing                                    N/A                          N/A                             N/A                N/A
                                                         projects on behalf of others (vote 4/5
                                                         Agreements) - a list indicating the total
                                                         dollar amount of each agreement and a
                                                         copy of the agreement is to be sent to
                                                         Financial Reporting.

   29        BB     Liabilities - ELTB                   Employee leave and termination benefits        26010 - Retirement Benefits                 General Ledger - Review account balance                      General Ledger > Review Financial
                                                         calculated and journal entry processed to      26020 - Removal Benefits                    using the Ledger Inquiry screen. Review                      Information > Ledger
                                                         adjust departmental liability. A copy of the   26030 - Resignation Benefits                detailed transactions using Ledger Inquiry                                                               GLI Parms ELTB     GLI ELTB
                                                         reconciliation and journal entry to be         26040 - Annual Leave Accrual                drilldown or by running the                                  Reporting Tools > Query > Query Viewer >
                                                         forwarded to Financial Reporting               26050 - Lieu Time Accrual                   GNT_TRANS_DETAILS query.                                     Search for "GNT_TRANS_DETAILS"
                                                         (electronic copy). Use form ELTB               26060 - Termination/Layoff Benefits
                                                         Reconciliation - 217(a)form.xls.

   30         H     Loans Receivable                     Reconcile working capital advances to          15010 - BDIC Working Capital Advance        General Ledger - Review account balance                      General Ledger > Review Financial
                                                         NWT Business Development and                                                               using the Ledger Inquiry screen. Review                      Information > Ledger
                                                         Investment Corporation (BDIC) –                                                            detailed transactions using Ledger Inquiry
                                                         Department of ITI only.                                                                    drilldown or by running the                                  Reporting Tools > Query > Query Viewer >
                                                                                                                                                    GNT_TRANS_DETAILS query.                                     Search for "GNT_TRANS_DETAILS"

   31         H     Loans Receivable                     Calculate and record interest revenue on       44230 - Interest Revenue                    Record interest in the General Ledger with a                 General Ledger > Journals > Journal Entry
                                                         working capital advances to BDIC (ITI                                                      journal entry.                                               > Create/Update Journal Entries
                                                         only).

   32        CC     Liabilities - Due to Gov't of        Other accruals – Department of Health                                                      Accounts Payable
                    Canada                               and Social Services

   33         C     Student loan fund reconciliation to Student loan fund reconciliation to SAM         15100 - SFA Advances                        General Ledger - Review account balances                     General Ledger > Review Financial
                    SAM balances (ECE only)             balances (ECE only)                             15105 - SFA Loans                           using the Ledger Inquiry screen.                             Information > Ledger
                                                                                                        15110 - SFA Loans Assigned to Collections
                                                                                                        15120 - SFA Allowance for Bad Debts         Review detailed student loan activity by                     Reporting Tools > Query > Query Viewer >
                                                                                                                                                    running the GNTAR_SL_ALL_TXNS query                          Search for "GNTAR_SL_ALL_TNXS" or
                                                                                                                                                    to retrieve AR details. Review AP details by                 "GNT_TRANS_DETAILS"
                                                                                                                                                    running the GNT_TRANS_DETAILS query.




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YEAR END SAM REPORTING                                                                                                                                                                                                                                                                            Page 4 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                           Description of Report                                         GL Account(s)               Available in SAM                                To be Created SAM Navigation                                Parameters           Sample
   34         80     Journal entry to adjust SAM        Journal entry to adjust SAM amounts to      Various account balances coded to Fund 15 -   General Ledger - enter adjustments to Fund                    General Ledger / General Ledger Centre /
                     amounts to agree to those          agree to those reported in the PPRF         Petroleum Products Revolving Fund.            15 balances by journal entry.                                 Reporting / General Reports / Trial Balance
                     reported in the PPRF financial     financial statements (PWS only)                                                                                                                         (then either "Add a New Value" or "Find an
                     statements (PWS only)                                                                                                                                                                      Existing Value")

   35         90     Projects on Behalf of Others       Revenue and expense balances for fund All revenue (4xxxx) and expense (5xxxx)             Project Costing - Review revenue and                          Reporting Tools > Query > Query Viewer >
                                                        “03” (Projects on behalf of others) must be accounts for Third Party Projects (fund 03)   expense balances for all Third Party                          Search for "GNTPC_3RDPARTY_PROJ" or
                                                        equal.                                                                                    projects using the                                            "GNTBI_3RDPARTY_BILLIN"                          Third Party
                                                                                                                                                  GNTPC_3RDPARTY_PROJ query and the                                                                           Projects Summary
                                                                                                                                                  GNTBI_3RDPARTY_BILLIN query.

   36         C      Receivables                        Record accrued interest on long term        12010 - Short Term Investments                General Ledger - record interest accruals by                  General Ledger > Journals > Journal Entry
                                                        loans to Mar 31 and interest accrual on     15015 - NWT Hydro Corp Line of Credit         journal entry.                                                > Create/Update Journal Entries
                                                        short-term deposits.                        15020 - Deton'Cho Corp Note Receivable
                                                                                                    15025 - Arslanian Note Receivable
                                                                                                    15030 - Staff Housing Loans
                                                                                                    15100 - SFA Advances
                                                                                                    15105 - SFA Loans
                                                                                                    15110 - SFA Loans Assigned to Collections
                                                                                                    15120 - SFA Allowance for Bad Debts


   37         U      Tangible Capital Assets (TCA)      Tangible Capital Assets - WIP balances     16010 - Work in Progress                       Asset Management - Run the                                    Reporting Tools > Query > Query Viewer >
                                                        must be reconciled with projects, Capital                                                 GNTPC_TRANSACTIONS_BU query for                               Search for "GNTPC_TRANSACTIONS_BU"
                                                        Budget and the departmental Capital                                                       capital projects.
                                                        Commitments schedule. Prepare entries
                                                        in the Project Costing (PC) module so that
                                                        completed TCAs can be pushed into the
                                                        Asset Management (AM) module and
                                                        costs capitalized to TCAs.


   38         4      Final day to correct errors and    Final day to correct errors and other                             N/A                                          N/A                            N/A                          N/A                                 N/A                  N/A
                     other entries in SAM for Old Year. entries in SAM for Old Year.


   39         U      TCA Acquisitions/Transfers         TCA listing of assets acquired and          17xx2 - various                               Asset Management - Run the                                    Reporting Tools > Query > Query Viewer >
                                                        transferred.                                                                              GNTAM_ASSET_ADDITION query or run                             Search for "GNTAM_CAP_IN"
                                                                                                                                                  the Cost Activity Report in Asset                                                                           Asset Transfer Rpt
                                                                                                                                                  Management for additions.
                                                                                                                                                                                                                Asset Management > Financial Reporting >
                                                                                                                                                  To identify transfers, run the Asset                          Asset Transfers
                                                                                                                                                  Transfers report in Asset Management.
                                                                                                                                                  Before this report is run a template needs to
                                                                                                                                                  be created - this allows you to select what
                                                                                                                                                  chartfields you want on your report.


   40         W      Deferred Capital Contributions     TCA - Deferred Capital Contributions. The 27100 - Deferred Capital Contributions          Asset Management - Review amortization                        Reporting Tools > Query > Query Viewer >
                     (DCC)                              amortized amount must be recorded in      42710 - Amort of Capital Contributions          recorded for the year for DCC assets by                       Search for "GNTAM_CAP_IN"
                                                        SAM (GL 42710) as revenue. Continuity                                                     running the GNTAM_CAP_IN query and
                                                        schedule must reconcile to.GL 27100.                                                      filter the results on the Profile ID = "DCC".

                                                                                                                                                  Reconcile to General Ledger (NBV = 27100                      General Ledger > Review Financial
                                                                                                                                                  and YTD amortization = 42710) for                             Information > Ledger
                                                                                                                                                  departmental organization range.

   41         4      OLD Year close.                    All entries will be recorded as new year                          N/A                                          N/A                            N/A                          N/A                                 N/A                  N/A
                                                    transactions
C:\Docstoc\Working\pdf\a28e84f2-f964-474d-ac4e-80b7781f52e4.xlsx starting on this date.                                                                                                                                                                                              SAM Reports Listing
YEAR END SAM REPORTING                                                                                                                                                                                                                                                         Page 5 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                           Description of Report                                      GL Account(s)             Available in SAM                             To be Created SAM Navigation                             Parameters   Sample
   42         Y     Prepaid Expenses                    Prepaid expenditures, General Ledger        16005 - Prepaid Expenses                 Not available.                                             Reporting Tools > Query > Query Viewer >
                                                        16005 (all regions) detailed analysis.      16010 - Prepaid Travel (Diners)          Use FIS reports from August 31 and review                  Search for "GNT_TRANS_DETAILS"
                                                        (MUST balance to SAM amount).                                                        individual transactions posted in SAM from
                                                                                                                                             Period 6-12 using the
                                                                                                                                             GNT_TRANS_DETAIL query.

   43         C     Accrued Receivables                 Accrued Receivables, General Ledger         13300 - Accrued Receivables              Use FIS reports from August 31 and review                  Reporting Tools > Query > Query Viewer >
                                                        13300 (all regions) detailed analysis.                                               individual transactions posted in SAM from                 Search for "GNT_TRANS_DETAILS"
                                                        (MUST balance to SAM amount).                                                        Period 6-12 using the
                                                                                                                                             GNT_TRANS_DETAIL query.

   44        80     Revenue                             Schedule of recovery of debts previously    45010 - Recovery of Debts Written Off    General Ledger - Review account balance                    General Ledger > Review Financial
                                                        written off. Schedule of expenditure over   45020 - Recovery of Previous Years Exp   using the Ledger Inquiry screen. Review                    Information > Ledger
                                                        accruals; Recovery of Prior Year            45030 - Expenditure Over Accruals PYE    detailed transactions using Ledger Inquiry
                                                        Expenditures - analysis.                                                             drilldown or by running the                                Reporting Tools > Query > Query Viewer >
                                                                                                                                             GNT_TRANS_DETAILS query.                                   Search for "GNT_TRANS_DETAILS"

   45         C     Receivables                         Fur Auction Advances (Dept. ITI only)       13050 - Fur Program Receivables          General Ledger - Review account balance                    General Ledger > Review Financial
                                                                                                                                             using the Ledger Inquiry screen. Review                    Information > Ledger
                                                                                                                                             detailed transactions using Ledger Inquiry
                                                                                                                                             drilldown or by running the                                Reporting Tools > Query > Query Viewer >
                                                                                                                                             GNT_TRANS_DETAILS query.                                   Search for "GNT_TRANS_DETAILS"

   46         D     Inventory                           Inventories - Provide a schedule of                              N/A                                     N/A                          N/A                         N/A                            N/A             N/A
                                                        inventory formatted for publishing of
                                                        Public Stores Inventory (PWS only).
                                                        Provide a schedule of write-offs or write
                                                        downs in the format to be published for
                                                        Public Stores Inventory and the NWT
                                                        Liquor Commission

   47         H     Schedule of municipal loans         Schedule of municipal loans (Dept. of                            N/A                                     N/A                          N/A                         N/A                            N/A             N/A
                    (Dept. of Finance only)             Finance only)
   48               Schedule of current portion of      Schedule of current portion of municipal                         N/A                                     N/A                          N/A                         N/A                            N/A             N/A
                    municipal debenture loans. (Dept.   debenture loans. (Dept. Finance)
                    Finance)

   49        BB     Liabilities - Accruals              Accrued Liabilities, General Ledger         20000 - Accounts Payable - Trade         Accounts Payable
                                                        20000 & 20020 (all regions), detailed                (Pay Group = ACCRUAL)
                                                        analysis. (MUST balance to SAM amount). 20020 - FIS Accruals (must be cleared)
                                                        Identify old year accruals not yet cleared.

   50        90     Expenses - Compensation             Send an electronic copy of March 31                              N/A                 HR PeopleSoft                                    N/A                         N/A                            N/A             N/A
                                                        Establishment Report directly to the Office
                                                        of the Auditor General (Human
                                                        Resources only).
   51        BB     Liabilities                         Contractors’ Holdback, General Ledger       20040 - Contractors Holdbacks            General Ledger - Review Contractors                        General Ledger > Open Items > Review
                                                        20040 (all regions) detailed analysis.                                               Holdback balances with the Review Status                   Status Online
                                                                                                                                             Online screen or Open Item listing Report.                 or
                                                                                                                                             Specify the Contractors Holdback account                   General Ledger > Open Items > Open Item
                                                                                                                                             20040. For transaction details, run the                    Listing Report
                                                                                                                                             GNT_Cont_Holdback query.
                                                                                                                                                                                                        Reporting Tools > Query > Query Viewer >
                                                                                                                                                                                                        Search for "GNT_CONT_HOLDBACKS"

   52         C     Receivables - Student Loans         Schedule of student loan fund remissions                         N/A                                     N/A                          N/A                         N/A                            N/A             N/A
                                                        and write-offs (ECE only).

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YEAR END SAM REPORTING                                                                                                                                                                                                                                                                  Page 6 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                           Description of Report                                        GL Account(s)              Available in SAM                                To be Created SAM Navigation                                Parameters   Sample
   53         C     Accounts receivable write-offs      Accounts receivable write-offs (Petroleum                         N/A                                       N/A                             N/A                          N/A                              N/A             N/A
                    (Petroleum Products Division        Products Division only).
                    only).

   54        80     Revenue                            Negative revenue - explanations required                                                 AR Billing & Treasury
                                                       for any negative revenue items.
   55         4     Reconciliations as at March 31 for Reconciliations as at March 31 for final                           N/A                                       N/A                             N/A                          N/A                              N/A             N/A
                    final close.                       close.

   56        90     Admin Fees - Projects on Behalf     Projects on behalf of others (Fund 03                                                   Project Costing - Review Fund 03 projects
                    of Others                           Projects) - Admin fees only                                                             and identify any admin fees charged.


   57         H     Loans Receivable                    Long term receivables – listing and          15015 - NWT Hydro Corp Line of Credit      General Ledger - Review account balances                      General Ledger > Review Financial
                                                        amounts                                      15020 - Deton'Cho Corp Note Receivable     using the Ledger Inquiry screen. If required,                 Information > Ledger
                                                                                                     15025 - Arslanian Note Receivable          review detailed transactions using Ledger
                                                                                                     15030 - Staff Housing Loans                Inquiry drilldown or by running the                           Reporting Tools > Query > Query Viewer >
                                                                                                     15040 - Depot Loans (Enviro Fund)          GNT_TRANS_DETAILS query.                                      Search for "GNT_TRANS_DETAILS"


   58         J     Cash & Liabilities                  Trust accounts – listing and amounts         119XX - Trust Accounts                     General Ledger & Treasury
                                                                                                     20600 - Trust Liability

   59        PP     Contractual Obligations             Schedules of Capital commitments. Use                             N/A                                       N/A                             N/A                          N/A                              N/A             N/A
                                                        form 8001(a).

   60        80     Expenses - Grants & Contributions Schedules of grants and contributions.                                                    Project Costing & General Ledger                              General Ledger / General Ledger Centre /
                                                      Separate schedules required.                                                                                                                            Reporting / General Reports / Trial Balance
                                                                                                                                                                                                              (then either "Add a New Value" or "Find an
                                                                                                                                                                                                              Existing Value")
   61         4     General                             The materiality of post closing                                   N/A                                       N/A                             N/A                           N/A                             N/A             N/A
                                                        adjustments up to and including May 4th is
                                                        $75,000. After May 4th, the materiality is
                                                        $400,000

   62        CC     Liabilities - Due to Gov't of       Unapplied Advances – listing and             20105 - Unapplied Project Advances         Not available.                                                Reporting Tools > Query > Query Viewer >
                    Canada                              amounts                                                                                 Use FIS reports from August 31 and review                     Search for "GNT_TRANS_DETAILS"
                                                                                                                                                individual transactions posted in SAM from
                                                                                                                                                Period 6-12 using the
                                                                                                                                                GNT_TRANS_DETAIL query.

   63        JJ     Liabilities - Pensions              Pension liabilities – Actuarial Reports and 25000 - Reg Pension Plan Assets             General Ledger - Review account balances                      General Ledger > Review Financial
                                                        continuity spreadsheet (JUSTICE and         25010 - Reg Pension Plan Liabilities        using the Ledger Inquiry screen. If required,                 Information > Ledger
                                                        LEG only)                                   25020 - Reg Pension Unamort Act Gains       review detailed transactions using Ledger
                                                                                                    25100 - Supp Pension Plan Assets            Inquiry drilldown or by running the                           Reporting Tools > Query > Query Viewer >
                                                                                                    25110 - Supp Pension Plan Liabilities       GNT_TRANS_DETAILS query.                                      Search for "GNT_TRANS_DETAILS"
                                                                                                    25120 - Supp Pension Unamort Act Gains

   64         C     Student loan fund final financial   Student loan fund final financial                                 N/A                                       N/A                             N/A                          N/A                              N/A             N/A
                    statements (ECE only).              statements (ECE only).

   65        BB     Unrecorded liabilities schedule.    Unrecorded liabilities schedule - Schedule                        N/A                   General Ledger - enter reversing journal            N/A                          N/A                              N/A             N/A
                                                        of unrecorded expenditures $1,000 and                                                   with a journal date in the new year.
                                                        over at March 31. Include reversing
                                                        journal entry for the New Year.

   66         A     Bank reconciliations                Bank reconciliations, including bank         All cash and cash held in trust accounts   Treasury - Complete book to bank                              Banking > Reconcile Statements > Book to
                                                        statements, for the month of April.          (11xxx)                                    reconciliations.                                              Bank Reconciliation
C:\Docstoc\Working\pdf\a28e84f2-f964-474d-ac4e-80b7781f52e4.xlsx                                                                                                                                                                                                           SAM Reports Listing
YEAR END SAM REPORTING                                                                                                                                                                                                                       Page 7 of 7

  YE    Caseware
 Manual  Section
  Ref.    Ref.   Section Name                         Description of Report                                    GL Account(s)             Available in SAM                   To be Created SAM Navigation         Parameters   Sample
   67        80     Financial Statements – Petroleum Financial Statements – Petroleum                                N/A                                    N/A                 N/A                        N/A         N/A             N/A
                    Products Revolving Fund (PWS     Products Revolving Fund (PWS only)
                    only)

   68               Confirmation of Public Accounts   Confirmation of Public Accounts                                N/A                                    N/A                 N/A                        N/A         N/A             N/A
                    schedules.                        schedules.

   69       C, BB   Related parties                   Related parties’ reconciliations: Education 13010 - Accounts Receivable - Sundry   Vendor/Customer Aging Reports in
                                                      Authorities/Councils and Health & Social 13300 - Accrued Receivables               Accounts Payable and Accounts
                                                      Services Authorities                        20000 - Accounts Payable - Trade       Receivable.
                                                                                                  20020 - Accrued Liabilities

   70         3     Representation letter             Representation letter as per example                           N/A                                    N/A                 N/A                        N/A         N/A             N/A
                                                      included in the section reference. The
                                                      letter is dated on or slightly before the end
                                                      of audit fieldwork.

   71        PP     Subsequent Events.                Subsequent Events. The date is                                 N/A                                    N/A                 N/A                        N/A         N/A             N/A
                                                      dependent on the end of audit fieldwork
                                                      and the estimated release of the financial
                                                      statements.

   72         4     Statistics Canada                 Statistics Canada information due in                           N/A                                    N/A                 N/A                        N/A         N/A             N/A
                                                      Financial Reporting.




C:\Docstoc\Working\pdf\a28e84f2-f964-474d-ac4e-80b7781f52e4.xlsx                                                                                                                                                                SAM Reports Listing

				
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