Customer Account Audit Form by aet98414

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									                                                                                                                                                 2010 CAFR Information




Form Name                             Inter-Organization Transactions

Due Date                              September 17, 2010

Applicable                            All organizations included in the State reporting entity. Because such information will not be reported in
Organizations                         sufficient detail in separately issued independent audit reports, this form must be submitted to SAO as
                                      supplementary information.

Submission                            E-MAIL the completed form to: SAO_Reporting@sao.ga.gov DO NOT SUBMIT A PAPER COPY. Please
Requirements                          make sure file is named as follows - XXX_Form10_Inter-Organization Transactions.xls (where XXX is the
                                      reporting organization's entity code number).

Purpose of Form                       This form is designed to collect information on transactions and outstanding balances between organizations in the
                                      State reporting entity. The categorization of such transactions/balances, and the organizations between which such
                                      transactions occur will provide the information needed to prepare appropriate GAAP adjusting entries and
                                      accompanying disclosures.

GASB/GAAP                             Inter-organization transactions within and among the three GAAP fund categories (governmental, proprietary, and
References                            fiduciary) can be either interfund (between GAAP funds) or intrafund (within a GAAP fund). The difference
                                      between interfund and intrafund transactions is significant because interfund activity is reported in GAAP (fund)
                                      financial statements, while intrafund activity is not reported (transactions are eliminated). GASB Codification
                                      sections 1800.102 - .107 describe the categories of interfund activity and the reporting requirements related to
                                      such activity and balances. Please contact SAO with any questions regarding the fund in which various state
                                      organizations are reported in the CAFR.

SAO Contact                           Christina Palmer
                                      cpalmer@sao.ga.gov
                                      404-651-5402

General
Information                           Specific types of inter-organization transactions have been excluded from the scope of this form as follows:
                                          Remittance or collection of payroll withholdings (e.g., State income taxes)
                                               (SCOA 200012, 215xxx, and 262xxx)
                                            Remittance or collection of payroll-related employer contributions (e.g., health insurance, retirement)
                                               (SCOA 514xxx - 520xxx)
                                            Remittance of surplus by budget units
                                            Remittance of State Revenue Collections to the Treasury
                                            State Appropriations revenue (SCOA 401xxx) and related receivable (SCOA 121xxx)

                                      Also, payments to the following organizations need not be reported on this form; however, any outstanding
                                      balances for receivables (A/R / Due From) and payables (A/P / Due To) should be reported.
                                          Georgia Building Authority
                                          Correctional Industries Administration
                                          State Personnel Administration
                                          Georgia Technology Authority

                                      NO encumbrance-related transactions (including revenue based on encumbrances) should be reported on this
                                      form.

                            Note:           Component Units should only report the balance sheet side on the forms; any outstanding balances for
                                            receivables (A/R / Due From) and payables (A/P / Due To) should be reported.




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls Instructions                                                                               2/14/2011 11:56 AM
                                                                                                                                             2010 CAFR Information




Form Name                             Inter-Organization Transactions

Due Date                              September 17, 2010

Instructions

       Section A.           Select the entity code number from the drop-down menu (organization name should be automatically populated), enter
                            preparer's name and preparer's telephone number in the fields provided.

       Section B.           If this form is not applicable to your organization, please indicate by selecting from the drop down box.

       Section C.           1       Revenues / Transfers In
                                  a Run query: CAFR_INCOME_EXPENSE_STATE for prompted critieria
                                    From/To Accounting Period 1-998 Income Account Range From/To 401001-496001 Expense Account Range
                                    From/To 501001-873012
                                  b Prepare or obtain a detail of revenues by customer via a pivot table (note account exclusions listed above).
                                    Pivot Table criteria: Name, Account, Source, Amount
                                  c Isolate revenues related to customers within the State reporting entity. (Revenues are related to Source AR)
                                  d Remove any revenues recorded based on encumbrances (refer to Revenues Based on Encumbrances form to identify fund
                                    sources/revenue accounts affected).
                                  e Copy resulting list onto "rev detail" tab.
                                  f Categorize revenues/transfers by type, according to descriptions on form.
                                  g Complete "Revenue/Transfer Amount" and "Account (SCOA) Number" columns of form, providing requested detail by
                                    organization (customer), account, project number, and purpose, as applicable.

                            2       Receivables / Due From Other Funds
                                  a Run query: CAFR_ARXXX0410 for prompted critieria (As of Period - 13)
                                  b Prepare or obtain a detail of revenues by customer via a pivot table (note account exclusions listed above).
                                    Pivot Table criteria: Name, Account, Amount
                                  a Prepare or obtain a detail of outstanding receivables at June 30 by customer (note account exclusions listed above).
                                  b Isolate receivables related to customers within the State reporting entity.
                                  c Remove any receivables recorded based on encumbrances (refer to Revenues Based on Encumbrances form to identify fund
                                    sources/accounts affected).
                                  d Copy resulting list onto "AR - Due From" tab.
                                  e Categorize receivables by type, according to descriptions on form.
                                  f Complete "O/S Balance (Due From)" column of form, associating balance with the appropriate revenue/transfer amounts
                                    entered by organization, project, etc.

                                      Note: Consider the impact of manual JVs affecting outstanding accounts receivable/payable balances between STATE
                                      organizations. Run query 0GL076G_4092X_TBL_EXTRACT to view manual JVs (Source: MAN). If there are any
                                      manual JVs, incorporate them into the query results so the adjustment(s) are included on the form.




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls Instructions                                                                               2/14/2011 11:56 AM
                                                                                                                                                       2010 CAFR Information




Form Name                             Inter-Organization Transactions

Due Date                              September 17, 2010


       Section D.           1       Expenditures / Expenses / Transfers Out
                                  a Run query: CAFR_INCOME_EXPENSE_STATE for prompted critieria
                                    From/To Accounting Period 1-998 Income Account Range From/To 401001-496001 Expense Account Range
                                    From/To 501001-873012
                                  b Prepare or obtain a detail of revenues by customer via a pivot table (note account exclusions listed above).
                                    Pivot Table criteria: Name, Account, Source, Amount
                                  c Prepare or obtain a detail of expenditures by vendor (note account exclusions listed above). DO NOT include
                                    encumbrances. (note State organizations excluded above)
                                  d
                                    Isolate expenditures related to vendors within the State reporting entity. (Expenditures are related to Source AP)
                                  e Copy resulting list onto "exp detail" tab.
                                  f Categorize expenditures/transfers by type, according to descriptions on form.
                                  g Complete "Expenditure/Transfer Amount" and "Account (SCOA) Number" columns of form, providing requested detail by
                                    organization (vendor), account, project number, and purpose, as applicable.

                            2       Payables / Due To Other Funds
                                  a Run query: CAFR_0AP029E_DETAIL_OUTSTND for prompted critieria (Less Than Fiscal Period - 13)
                                  b Prepare or obtain a detail of revenues by customer via a pivot table (note account exclusions listed above).
                                    Pivot Table criteria: Vendor Name, Account, Amount
                                  a Prepare or obtain a detail of outstanding payables at June 30 by vendor (note account exclusions listed above).
                                  b
                                    Isolate payables related to vendors within the State reporting entity (note that exclusions do not apply to payable reporting.
                                  c Copy resulting list onto "AP - Due To" tab
                                  d Categorize payables by type, according to descriptions on form.
                                  e Complete "O/S Balance (Due To)" column of form, associating balance with the appropriate expenditure/transfer amounts
                                    entered by organization, project, etc.

                                      Note: Consider the impact of manual JVs affecting revenues/expenditures and transfers between STATE organizations.
                                      Run query 0GL076G_4092X_TBL_EXTRACT to view manual JVs (Source: MAN). If there are any manual JVs,
                                      incorporate them into the query results so the adjustment(s) are included on the form.




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls Instructions                                                                                         2/14/2011 11:56 AM
                                                                                                                                                   2010 CAFR Information




Inter-Organization Transactions

          A.       Entity Code:
                   Entity Name:                                                           #N/A
                   Prepared By:
                   Telephone #:




          B.                           If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.




          C.       Provide requested details on resources provided by another State organization for the following:
                   (insert additional lines as necessary)

                                                                                                            Revenue/Transfer         Account (SCOA)           O/S Balance
                                                                                                                Amount                  Number                (Due From)
                   1) Billings for Goods/Services (list amount by organization and account)




                   2) Federal and Other Grant Awards (list amount by organization and account)




                   3) General Obligation Bond Proceeds from GSFIC (list amount by bond project)




                   4) Transfers In (list amount by purpose and organization)




                   5) Reimbursements and Other (list amount by purpose, organization and account)




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls FORM - Inter Org Txns                                                                           2/14/2011 11:56 AM
                                                                                                                                               2010 CAFR Information




          D.       Provide requested details on resources provided to another State organization for the following:
                   (add lines as necessary)

                                                                                                           Expenditure/Transfer   Account (SCOA)       O/S Balance
                                                                                                                Amount               Number             (Due To)
                   1) Purchase of Goods/Services (list amount by organization and account)




                   2) Grant/Subgrant of Federal and/or Other Funds (list amount by organization and account)




                   3) Transfer of Cash Supplements to GSFIC (list amount by bond project)




                   4) Other Transfers Out (list amount by purpose and organization)




                   5) Other (list amount by purpose, organization and account)




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls FORM - Inter Org Txns                                                                   2/14/2011 11:56 AM
                                                                                                                                                                       2010 CAFR Information




Inter-Organization Transactions

          A.       Entity Code:                                                                40700
                   Entity Name:                                               State Accounting Office
                   Prepared By:                                                         John Sample
                   Telephone #:                                                        555-555-5555




          B.                             If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.




          C.       Provide requested details on resources provided by another State organization for the following:
                   (insert additional lines as necessary)

                                                                                                              Revenue/Transfer         Account (SCOA)            O/S Balance
                                                                                                                  Amount                  Number                 (Due From)
                   1) Billings for Goods/Services (list amount by organization and account)
                   DCH                                                                                                                     140001                       6,255.00
                   Labor                                                                                                                   140001                     145,467.00
                   DNR                                                                                                                     140001                         599.00
                   Agriculture                                                                                           (71.00)           471001
                   DCA                                                                                               (10,892.00)           471001
                   DCH                                                                                                (6,658.00)           471001
                   DOE                                                                                              (276,141.00)           471001
                   DHS                                                                                               (33,352.00)           471001
                   Labor                                                                                            (145,467.00)           471001
                   DNR                                                                                                  (599.00)           471001
                   Forestry                                                                                           (3,684.00)           471001
                   Public Service                                                                                       (345.00)           471001
                   GRTA                                                                                               (3,008.00)           471001
                   OPB                                                                                                (3,327.00)           471001
                   Soil and Water                                                                                     (1,766.00)           471001

                   2) Federal and Other Grant Awards (list amount by organization and account)




                   3) General Obligation Bond Proceeds from GSFIC (list amount by bond project)




                   4) Transfers In (list amount by purpose and organization)




                   5) Reimbursements and Other (list amount by purpose, organization and account)
                   DOAS          Employee positions and overhead related expenses                                                          141001                   156,303.70
                   GTA           PS billing on behalf of SAO                                                                               125001                 1,021,342.11
                   OPB           Employee positions and overhead related expenses                                                          125002                   107,914.23
                   SPA           Employee positions and overhead related expenses                                                          125001                    20,239.12
                   DOAS          Employee positions and overhead related expenses                                   (517,475.31)           404003
                   OPB           Employee positions and overhead related expenses                                   (103,057.93)           404003




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls sample form                                                                                                        2/14/2011 11:56 AM
                                                                                                                                                        2010 CAFR Information




          D.       Provide requested details on resources provided to another State organization for the following:
                   (add lines as necessary)

                                                                                                           Expenditure/Transfer    Account (SCOA)   O/S Balance
                                                                                                                 Amount               Number         (Due To)
                   1) Purchase of Goods/Services (list amount by organization and account)
                   DOAS                                                                                                               231001            (3,226.42)
                   GTA                                                                                                                200001           (34,090.00)
                   GTA                                                                                                                233001          (116,365.91)
                   DOAS                                                                                                 5,779.12      611004
                   DOAS                                                                                                 5,476.80      651050
                   UGA                                                                                                168,562.50      627003

                   2) Grant/Subgrant of Federal and/or Other Funds (list amount by organization and account)




                   3) Transfer of Cash Supplements to GSFIC (list amount by bond project)




                   4) Other Transfers Out (list amount by purpose and organization)




                   5) Other (list amount by purpose, organization and account)




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D:\Docstoc\Working\pdf\751c2723-8e81-479f-937d-fb637c55284b.xls sample form                                                                                          2/14/2011 11:56 AM

								
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