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Ada Child History Form document sample
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Imperial County Office of Education
Fiscal Advisory Services
Sept. 17, 2007 Unaudited Actual Review
Fiscal Year 06-07
District:
REVIEW OF PRELIMINARY INFORMATION Comments
Form CA - Unaudited Actuals Certification
Determine that county received certifications with original signatures
Yes No ( If no, then comments required)
Form TRC - TECHNICAL REVIEW CHECKS
Did district pass TRC review?
UA's
Yes No ( If no, then comments required)
Budget
Yes No ( If no, then comments required)
Have allowable exceptions been reasonably explained?
UA's
Yes No ( If no, then comments required)
Budget
Yes No ( If no, then comments required)
Form CEA
Verify District meets minimum requirements for this form
Yes No ( If no, then comments required)
Form SIAA & SIAB - UMMARY OF INTER-FUND ACTIVITIES
Do all transfers in equal transfers out?
Yes No ( If no, then comments required)
Form A - AVERAGE DAILY ATTENDANCE
Do prior year's P-2 & Annual ADA agree to the J 18/29?
Yes No ( If no, then comments required)
Does Revenue Limit column match funded ADA used on the Form RL?
Yes No ( If no, then comments required)
Form RL - REVENUE LIMIT SUMMARY
Compare Unaudited Actuals RL to most recent CDE certification
Determine if equalization aid is correct? Are there any other adjustments
Yes No ( If no, then comments required)
Has the correct deficit been applied to the RL?
Yes No ( If no, then comments required)
Compare Property Taxes to district actuals
Match No Match ( If no, then comments required)
Compare district RL to COE Calculations
Match No Match ( If no, then comments required)
Did district show accrual correctly on RL form?
Match No Match ( If no, then comments required)
NARRATIVE
Does Narrative include the following:
Assumptions made in calculating expenditures for the following
Revenue Limit
Yes No ( If no, then comments required)
Federal Revenues
Yes No ( If no, then comments required)
State Revenues
Yes No ( If no, then comments required)
Other Local Revenues
Yes No ( If no, then comments required)
Assumptions made in calculating expenditures for the following
Salaries
Yes No ( If no, then comments required)
Benefits
Yes No ( If no, then comments required)
Books and Supplies
Yes No ( If no, then comments required)
Services and Other Operating Expenditures
Yes No ( If no, then comments required)
Capital Outlay
Yes No ( If no, then comments required)
Other Outgo
Yes No ( If no, then comments required)
Transfers
Yes No ( If no, then comments required)
Contributions
Yes No ( If no, then comments required)
SPECIAL ED MAINTENANCE OF EFFORT
Does district meet the MOE, Actual vs Actual?
Yes No ( If no, then comments required)
If passed, which test?
Test I Test II Test III
Does district meet the MOE, Budget vs Actual?
Yes No ( If no, then comments required)
If passed, which test?
Test I Test II Test III
Did district use correct CASEMIS count for December?
Yes No ( If no, then comments required)
REVIEW OF GENERAL FUND Comments
Form 01 - GENERAL FUND SUMMARY
Change in Fund Balances
Unrestricted Increase/Decrease $ -
Restricted Increase/Decrease $ -
Total Increase/Decrease $ -
Determine that audit adjustments to the General Fund have been correctly posted
Yes No ( If no, then comments required)
Ending Restricted Balance shown in 9740?
Yes No ( If no, then comments required)
Are contributions to restricted programs shown?
Yes No ( If no, then comments required)
Is Revolving Cash shown?
Yes No ( If no, then comments required)
Form 01 - ENDING BALANCES (AB 1200 COMPLIANCE)
Does the district meet the required reserves for Actuals?
Yes No ( If no, then comments required)
Does the district meet the required reserves for the budget?
Yes No ( If no, then comments required)
Did the district designated the June deferral in Other Designations?
Yes No ( If no, then comments required)
Does the district have a balance in the Special Reserve Fund?
Yes No ( If no, then comments required)
If so, what is the amount? $ -
Form 01 - GENERAL REVIEW
Determine the amount that the General Fund may have to provide
additional subsidies to other funds during the year. This may result from
budgets in the other funds that appear overly optimistic based on the financial
history of those funds. If ther is a liklihood, consider the impacts on the ending
fund balance in the General Fund.
Check concerns, findings & other pending issues about the district from
prior year interim reports. Determine if these items were resolved.
CAT Form Comments
Verify that Deferred Revenue and Accounts Receivable do not both exist for the same Grant
Yes No ( If no, then comments required)
Verify Restricted Ending Balance total is equal to 01 Restricted ending balance
Equal Unequal
CAT Form 01
Amount Amount
$0 $0 $0
Verfiy Deferred Revenue totals equal Deferred Revenue reported on 01 page 3.
Equal Unequal
CAT Form 01
Amount Amount
$0 $0 $0
Verify Receivables on CAT equal Receivables booked on system
Equal Unequal
CAT Form 01
Amount Amount
$0 $0 $0
Verify Non-Donor Authorized Expenditures are reported as contributions on Form 01
Equal Unequal
CAT Form 01
Amount Amount
$0 $0 $0
Did district submit Download along with hardcopies of report?
Yes No ( If no, then comments required)
Beginning Change to
Fund Description Balance Balance
11 Adult Ed. $ - $ -
12 Child Dev. $ - $ -
13 Cafeteria $ - $ -
14 Def. Maint. $ - $ -
15 Pupil Transp. $ - $ -
17 Special Res. $ - $ -
18 School Bus Emiss Red $ - $ -
20 Special Res. - Benefits $ - $ -
21 Building $ - $ -
25 Capital Facilities $ - $ -
30 State School Build. Lease Purch. $ - $ -
35 County School Facilties $ - $ -
40 Spec. Res. - Capital Facilities $ - $ -
51 Bond Interest & Redemption $ - $ -
53 Tax Override $ - $ -
71 Retiree Benefits $ - $ -
76 Warrant Pass Through $ - $ -
96 Student Body $ - $ -
Ending
Balance
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
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