• Argos > Accounting > Controller > Trial Balance for all data-enterable accounts by year and period
• Select current FY and period ending
• Run report and paste results into workpaper Prelim TB tab
• Ensure control accounts balance to revenue and expenses.
• Filter the report by balance sheet account groupings to review details.
• Make notes on accounts to research, note explanations, and direct corrections to be made. Items to look for include:
• 11 - Cash accounts in funds other than 990000 Bank Fund
• 11 – Cash accounts, other than disbursement sweep accounts, with credit balances.
• 13 – Investment accounts with credit balances
• 14 – Accounts receivable accounts, other than allowance accounts with credit balances
• 15 – Prepaid accounts with credit balances
• 16 – Fixed assets accounts, other than accumulated depreciation, with credit balances
• 21 – Payable accounts with debit balances
• 22 – Deferred Income accounts with debit balances or credit balances that should be recognized as revenue
• 23 – Deposit accounts with debit balances
• 24 – Other liabilities with debit balances
• 29 – Clearing accounts that do not clear to:
• Exclude 31 – Control accounts to verify trial balance nets to zero
• 6X – Personnel expense accounts with credit balances
• 7X – Operating expense accounts with credit balances
• 72X – Capital expense accounts with non-capital threshold expenses
• oRun report of all incomplete documents to be cleared before month-end close:
• FGRIDOC Incomplete Document Listing
• Printer: database
• Include all document types: Yes
• Save
• Related > Review Out > select.lis file
• Tools > Show Document (Save and Print File) > View in Browser – Yes
• Save report output to workpapers.
• Assign a staff person to each document type to investigate further.
• DO NOT DELETE feed documents; review to find and correct the error to submit to complete the document.
• Correct and submit documents with errors.
• Delete documents that are no longer needed.
• Follow up with relevant staff to complete, particularly items that are outstanding for more than one month to direct cleanup.