FIN 03-20-20-100-B Attachment A

FIN 03-20

Attachment A

Reclamation Manual
Directives and Standards
FINANCE AND ACCOUNTING SERVICES
REPORT ON STATUS OF SGL RECONCILIATIONS
AS OF OCT. 31, 1995

Type of Review

Reconciliation = agreement between the sum of the detail in the subsidiary ledger and the general ledger control account.
Validation = assurance that a source document exists and matches the "open items."
Verification = confirmation that charges to cost account structures are accurate.

Frequency

A = Annually C = Continuous
S = Semi-annually R = Upon Request/Treasury
Q = Quarterly
M = Monthly

WHO
SGL ACCOUNT
TYP
FREQ
TIME FRAME ELAPSED
VARIANCE

(In Thousands)

COST OPERATIONS 1510 INVENTORY (STORES) R C 9/30/5(100%) $82+4,683=1.7%

1750 EQUIPMENT R C 9/30/5(96%) $961+157,953=1.0%

1759 DEPRECIATION 9/30/5(82%) $4,484+94,288=4.8%

TRAVEL 1413 TRAVEL ADVANCES * M 9/5/5 *Mgt Reports Only. No FAS validation

2112 ACCOUNTS PAYABLE ? ? 9/30/5 *Yr end accruals - no obligations

2400 SUSPENSE (Post Conversion Only) * *Begin project 12/5

ACCT RECEIVABLE 2400 SUSPENSE * *Begin project 12/5

1322 ACCT REC - PUBLIC V S 18 months Begin review 11/95

REVIEW & ANALYSIS 1321 ACCT REC - FEDERAL V S 7 months Completed 3/95

2111 ACCT PAY - FEDERAL V S 14 months started 3/95-not completed

4801 UDO'S - FEDERAL V A 14 months Not started

2400 SUSPENSE (OPAC) M 9/30/95

CONTRACT PAYMENTS 2112 ACCT PAY - PUBLIC V S 8/95

2130 CONTRACT HOLDBACKS V S 8/95

4802 UDO'S - PUBLIC V S 8/95

VENDOR PAYMENTS 2112 ACCT PAY - PUBLIC V S 5 months Apr/May 1995

4802 UD0's - PUBLIC V S 5 months Apr/May 1995

GENERAL ACCOUNTING 1316 CANCELLED CHECKS R-V M 9/95

1010 FND BAL W/TREASURY R M 9/95 38 TREASURY SYMBOLS - TREASURY 6654 $565,777,297 AND SGL $565,831,987 DIFFERENCE OF $54,690 IN 7 SYMBOLS

1120 IMPREST/TREASURY R Q 8/95 5 OF 81 ACCOUNTS OUT OF BALANCE BY 781. AS FOLLOWS: REGION 1 - REGIONAL OFFICE (3,381.00, HUNGRY HORSE 600.00, BEND CONSTRUCTION 3,562.; ASC (1,418.54); DO 1,418.54.

2510 BORROWING/TREASURY R R 12/95 No differences

4115 APPRP REALIZD-PABS R M 9/95 32 TREASURY SYMBOLS - ALL RECONCILED.

(021) 4/1/96
NEW RELEASE

WHO	SGL ACCOUNT	TYP	FREQ	TIME FRAME ELAPSED	VARIANCE (In Thousands)
COST OPERATIONS	1510 INVENTORY (STORES)	R	C	9/30/5(100%)	$82+4,683=1.7%
	1750 EQUIPMENT	R	C	9/30/5(96%)	$961+157,953=1.0%
	1759 DEPRECIATION			9/30/5(82%)	$4,484+94,288=4.8%
TRAVEL	1413 TRAVEL ADVANCES	*	M	9/5/5	*Mgt Reports Only. No FAS validation
	2112 ACCOUNTS PAYABLE	?	?	9/30/5	*Yr end accruals - no obligations
	2400 SUSPENSE (Post Conversion Only)		*		*Begin project 12/5
ACCT RECEIVABLE	2400 SUSPENSE		*		*Begin project 12/5
	1322 ACCT REC - PUBLIC	V	S	18 months	Begin review 11/95
REVIEW & ANALYSIS	1321 ACCT REC - FEDERAL	V	S	7 months	Completed 3/95
	2111 ACCT PAY - FEDERAL	V	S	14 months	started 3/95-not completed
	4801 UDO'S - FEDERAL	V	A	14 months	Not started
	2400 SUSPENSE (OPAC)		M	9/30/95
CONTRACT PAYMENTS	2112 ACCT PAY - PUBLIC	V	S	8/95
	2130 CONTRACT HOLDBACKS	V	S	8/95
	4802 UDO'S - PUBLIC	V	S	8/95
VENDOR PAYMENTS	2112 ACCT PAY - PUBLIC	V	S	5 months	Apr/May 1995
	4802 UD0's - PUBLIC	V	S	5 months	Apr/May 1995
GENERAL ACCOUNTING	1316 CANCELLED CHECKS	R-V	M	9/95
	1010 FND BAL W/TREASURY	R	M	9/95	38 TREASURY SYMBOLS - TREASURY 6654 $565,777,297 AND SGL $565,831,987 DIFFERENCE OF $54,690 IN 7 SYMBOLS
	1120 IMPREST/TREASURY	R	Q	8/95	5 OF 81 ACCOUNTS OUT OF BALANCE BY 781. AS FOLLOWS: REGION 1 - REGIONAL OFFICE (3,381.00, HUNGRY HORSE 600.00, BEND CONSTRUCTION 3,562.; ASC (1,418.54); DO 1,418.54.
	2510 BORROWING/TREASURY	R	R	12/95	No differences
	4115 APPRP REALIZD-PABS	R	M	9/95	32 TREASURY SYMBOLS - ALL RECONCILED.