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AuditWare for Local Governments

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1. ssessesssssseseseeen nennen nennen nhan nnns ennt asa sa ases sns ti asas sss essa sain ans 33 4 Using the Quick Keys eee nee P DIRIGE 33 5 Using the Lotus 1 2 3 and WYSIWYG MeNUS c cccccccccessessssecececsceesecseseeececsseeseaeaeceeeceseeeasaeeeesesseeseaaeas 33 Es Printing the Au dit REDON iaa ti t A A t m GA tuti ede esee 33 1 Printing in General 5 S hn a eUam I US 33 2 Dealing With Printers uteri betta prete eodein e tae cu uestes tt da ede yea esu s nb taaan 34 3 Changing Page Breaks fOr Printing nct here nt te hi he e ER 34 F Dealing with Page Numbers Exhibit Numbers and the Table of Contents seen 34 1 Page NUM DEMS uo rm mr ones het enm 34 2 Exhibit NUI Ders entrent ie ERI a tete te ete reper ehe EA 34 3 Table of Contents tette reet diee rt ee etti eue ee 34 G Budgetary Comparison Schedules reia e nennen enne aaee ea sensit a a a aaa aiena ensi AEE 34 GHAPTER S Changing the Settings tidad xe ree uve aa aa aaaea a sanea ae kaai naaa ita 35 A Main Menu and Overview ret ea in e epe ete eite EEEE Arda 35 B Printing Page Number amp Pennies Settings ocoococoocnncnoconononnnncnnnnnonnnnnnnonnnncnnnnnononnnnnnnnnnnnnononnnnnnannnnnnrnnnnnnnnnnannns 36 C FieldWork and Miscellaneous SettingS cccccccccccsssssssscesececsssessaesececscesseseeaeseeeeeseesesseseeeeecesseseuaeseeeessesseseaaeess 37 Dz Set p Chart of ACCOUNTS oi eere e
2. 96 al CATEGORY EXHIBIT 11 SETTINGS MENU Printing Page Number amp Pennies Settings Include italics formatting when printing Include shading formatting when printing Include page numbers on the audit report Prompt for page numbers when printing View page numbers or set page numbers manually Omit or include an individual page number Display pennies on the exhibits Change print margins for an individual page of the audit report Number of seconds to wait between print commands Pause for prompt between print commands Use single sheet bin for OfficeWork printing old Desk Jet printers only Set column widths when printing combining statements Include DRAFT date and time in footer when printing Set or unset a blank page to print after an exhibit or document FieldWork and Miscellaneous Settings Change the spelling of the audit firm s name Prompt to copy new journal entry accounts from trial balance Add or subtract how many characters when justifying 9 point text Add or subtract how many characters when justifying 10 point text Change to code type for closing net income to equity De active the current client when exiting from AuditWare How many floppy drives are on your computer Include the notes and opinions in the turnkey create all command Change the accountant initials for trial balance reports Check network drives when loading AuditWare or clie
3. ACTIVATION ACTIVATE DE ACTIVATE HELP UTILITIES Mark a setup as finished List all active setups List all inactive setups List the required setups List all the optional setups oo2Rom List all setups QUIT EXHIBIT 12 SETUP MENU REMARKS Go to an active setup for the chart of accounts Go to an active financial exhibit setup Go to an active general setup Go to the stand alone list of Specified Account Groups Select from a list of unfinished active setups Select from a list of all active setups Load edit menu for financial exhibit setups Edit an entry in a financial exhibit setup Insert a row in a financial exhibit setup Delete a row in a financial exhibit setup Activate or de activate an optional setup Activate an inactive optional setup De activate an active optional setup Get help dealing with setups See utility menu Stop setting up the chart of accounts 99 EXHIBIT 13 RECONCILIATIONS LISTS For the New Reporting Model SELECTION LIST This list is for selecting the reconciliation if any to which an adjustment is related The Manual Plug In column is for when you want to supply the total manually rather than have it computed automatically MANUAL AUTO AJEs net of GA fund Trial bal totals of Governmental NAME PLUGIN TOTAL SHORT TITLE types JOURNAL Activ
4. If AuditWare is already installed and you are installing an upgrade disk select Install an AuditWare upgrade disk from the AuditWare Tools Menu To download an update log onto www TheAudit com and select Software Getting Started Using the Access Menu A Select Start Programs AuditWare and the AuditWare Access menu will appear Alternatively you may execute a shortcut you have set up for C AW UTL AW BAT The access menu manages your client files and give you access to the three major sections of the program the FieldWork Module the OfficeWork Module and the Settings menu which allows you to change how the FieldWork and OfficeWork modules operate Select Start a New Client from the AuditWare Access Menu if the client has not already been started Fill in the requested information Do not use this command if the client already exists for a prior audit period In this case see the next step If the AuditWare Access Menu screen indicates that the year is set for a year other than the year under audit select Change the Date of the Current Client and enter the proper year Select Run the Current Client and the menu for setting up the chart of accounts will appear Select GO TO EXHIBIT and enter the required financial exhibit setups Select GO TO GENERAL and enter the general setups Select ACTIVATION ACTIVATE and activate any of the optional setups you want to use Select GO TO to enter data for them See Chapter 8 of t
5. Helps While Entering Trial Balance Data There are various helps available to you as you enter or deal with trial balance data To verify whether the trial balance is in balance hold down the CTRL key and press the letter V for Verify A message will appear in the scratch pad area giving the amount out of balance if any If you need to total a series of numbers to get your entry press CTRL A adder to add them up You can move instantly to the beginning of a particular function code by pressing CTRL G and entering the desired code See The Scratch Pad and Using the Quick Keys below CTRL H or selecting HELP from the Access menu loads the help menu which gives you the choice of getting quick answers to how to questions loading the mini manual in the scratch pad or going to the full on line manual Selecting GO TO REPORTS CLASS from the main menu will load a report which provides summary data regarding the current trial balance total assets total liabilities etc GO TO REPORTS STATEMENT will show you the current trial balance in financial statement format Select GO TO REPORTS REPORT MASTER to view or print more sophisticated trial balance reports and to 17 produce analytical review reports Account Codes inthe Trial Balance The account codes are shown at the left of each trial balance input form The abbreviated column headings stand for FD Fund FN Function OBJ Object ORG Organization PR Program intent
6. Include combining statements in the audit report requires password Individual Fund Settings This category of settings allows you to change various information associated with individual funds which may have been omitted or selected incorrectly during initial fund set up or ASCII file conversion When this settings category is selected a screen will appear which displays the settings for the first fund on your fund list usually a general fund By pressing the right and left arrow keys you can view the existing settings for each fund To select the fund either press Enter or the down arrow key then use the up and down arrow keys to highlight the item you want to change and press Enter again Press Escape at any time to return to the previous menu The changes you make will be saved automatically An alternate way to change these settings is to select GOTO REPORTS FUNDLIST from the main FieldWork menu Then press the right arrow to view or change the various columns of data which appear Making changes by means of the settings menu however is much easier The individual fund settings which may be changed are the fund s name the combining fund number the fund type the CFDA number the pass through grantor project number the state pass through agency the federal grantor agency and the abbreviation of each fund s title for purposes of its column heading on the combining financial statements 1 Changing the fund name The name of any
7. current report which simply means the last report you ran Running the report means to create the actual report using the current client s data A menu will appear which gives you the choice of either GO TO or PRINT Both selections create the report and will allow printing of the report the difference is that GO TO deals with one report at a time while the PRINT selection allows for creation and printing of multiple reports For most report types you will be prompted as to whether you wish to use a combined fund general fund special revenue fund etc on an individual fund Reports may also be generated using all funds and account groups or all funds which appear on Exhibit A 2 Once you have run the report to create it you may view it or print it at any time by pressing the Escape key to view the report then P to print Select a Different Report Assuming you have established multiple reports this menu selection allows you to select from among these reports A list of your reports will appear for your selection You may also press the right and left arrow keys as an alternative to using Select a Different Report Since the settings for the current report including the report title always appear on the screen you can always see which report is selected Be aware that reports containing data are not saved only the settings for that report Each report is re created each time it is used or printed When you Select a
8. AW AuditWare REV Revenue type The ORG and PR codes are typically used only for Texas school districts The AW and REV codes are used only for the government wide statements When you create a new fund manually AuditWare assigns a default set of codes for that fund type Except for the fund number these codes may be changed as needed Press CTRL C to activate the Codes menu and you can change an existing code delete a code insert a new code sort the codes and perform a number of other activities Changing Codes Manually If you have used the CTRL L Quick Key to lock the account codes for easier data entry use the CTRL U Unlock Quick Key then CTRL L Lock when you are finished When doing manual work in the codes area you may use the Lotus 1 2 3 menu if desired to copy move insert or delete rows etc as needed or desired However do NOT manually delete any columns with the Lotus 1 2 3 menu When changing codes manually keep these controlling factors in mind 1 Do not leave blank rows 2 Do not erase by using the space bar use the delete key the Lotus menu click Edit or paint an area with your mouse and right click on it to select an option 3 Except for the AW and REV columns all inactive codes should be a zero do not leave blank As long as you keep these controlling factors in mind you can do just about anything you like with the codes copy them move them erase them etc You can even erase all codes except the
9. Max3 Limit to this Fund Specifying the class The AuditWare program refers to each basic subdivision of a trial balance as a Class The class field is used to overcome the inconsistency in many charts of accounts which have overlapping numbers within the same account code type function object etc It is required however even when this is not the case and is used in all trial balances as well as within the financial statement setups They must be entered in capital letters Classes may also be used as formulas within financial statement setups to represent the total of a class as noted below Valid classes and their abbreviations are as follows AS Assets LI Liabilities EQ Equity RE Revenue OR Other Resources TI Transfers In EX Expenditures OU Other Uses TO Transfers Out SII Special Items Inflow SIO Special Items Outflow EI Extraordinary Items Inflow EIO Extraordinary Items Outflow These classes will also be used in the trial balance It is important to note that each class is exclusive The TI class for instance cannot be a subset of the OR class The same is true of the TO and OU classes Specifying the Code Type A code type abbreviation is required for all line items when you are specifying a minimum and maximum account code or using SAG more about minimums and maximums and SAGS below The valid code types and their abbreviations are as follows FN Function or department Code OBJ Object Code ORG
10. While commands on this screen can be selected either by entering its number or highlighting the item with the arrow keys it s a good idea to use the arrow keys when you first start using the program since each item is explained at the bottom of the screen when your menu bar is highlighting the item B Whatis the Current Client Although you may have multiple clients stored either on your hard diskonly one client is active at a time Also you may have multiple years of data for a particular client but only one years data is active at a time Selecting Run the Current Client therefore means to run the active client using data for the active year To change which client is current select Load a Different Client or Start a New Client To run a different year of data for the current client select Change the Date of the Current Client and then select Run the Current Client C About Archive Files Most of the commands on the access menu deal with archive files in one way or another While all of these commands work automatically it may be helpful for you to understand what is going on behind the scene The data for each client is maintained in a number of separate Lotus 1 2 3 files Each trial balance is a file for instance as is each exhibit in the completed audit report A single client can easily have 100 or more files However when a particular client is not the active client it is not the current client AuditWare utilizes
11. exits to the initial RDC screen and you must click Connect again Changing the temporary password to your personal password After entering the temporary password Direct1 you will be prompted to change your password Use the following rules to establish your new password a Passwords cannot contain the user s account name or parts of the user s account name that exceed two consecutive letters b Passwords must be at least six characters in length c Passwords must contain at least one upper case one lower case and one numeral d You should see your AuditWare Direct remote desktop after successfully logging in Once on the remote desktop enable printing to your default printer by copying the TSPrint file from the remote desktop to your local desk top and executing it To do that opp oesoaoong sccso oan Right click on the TSPrint icon and select Copy Minimize the remote desktop by clicking the minus sign on the top bar on the screen Right click on an open space on your local desktop to paste NOTE Be sure to follow steps 4 through 7 to close your session before installing TSPrint Right click on your minimized remote desktop icon on the taskbar at the bottom of your screen Choose Close Window You will see the message This will disconnect your Remote Desktop Services session Click OK Double click the TSPrint icon on your local desktop to execute it Click Next on the opening screen Click the r
12. the indirect cost portion must be keyed in manually To do this select GO TO INPUT INDIR COST from the main FieldWork menu While the associated trial balance must be loaded to make this input it is not necessary to save the trial balance since this data is saved in the fund list Do not enter indirect cost with this method for the imbedded funds discussed in 1 above Instead include that amount with the total when entering the imbedded fund amounts This will prevent it from being carried twice Using Report Master Report Master is a design a report facility which allows for the creation of an unlimited number of reports each designed and tailored to meet the user s need To load it select GO TO REPORTS REPORT MASTER from the main FieldWork menu The main menu is as follows Run the Current Report Select a Different Report Change the Current Report Settings Establish a New Report Quit To get started select No 4 Establish a New Report A list of the basic report types available will appear for your selection You will be prompted to enter a title for the report if desired after which that report will be active for your use You may then customize the report further by selecting No 3 Change the Current Report Settings see below Following is an explanation of each menu selection 1 Run the Current Report Once you have established at least one report see Establish a New Report below there will always be a
13. they may be accessed with the OfficeWork GO TO command Entering the Data for Loans Leases and Bonds when these schedules are active On the input screen for loans leases and bonds you will notice the message CTRL E for Entry Mode It is recommended that you use this at least for entering the first line of the data since this will walk you through the entries prompting you for the proper format of each entry Percentages should either be entered as their decimal equivalent i e 125 for 12 5 or use the key i e 12 5 and press the key If you decide to use a single rate for bonds the rate entered should be the effective rate for the series being entered You could also show the range of rates To do this enter as follows on the three lines use a quotation mark before typing the word To to cause itto be right aligned in the cell Example 6 5096 To 8 00 You will notice that the input form for loans leases and bonds extends below the screen Just press the down arrow to continue entering data The words The End will appear below the last line on which you may input data D Using the Quick Keys 1 How They Work A Quick Key is an automated computer routine which is executed with two key strokes To execute a Quick Key hold the CTRL key and press the letter indicated Their purpose is to provide helps and time savers while you are entering trial balance data or performing other activities When You
14. when applicable in the trial balance 71 Following is an example of this section of a setup Class Code Type Min Max CAPTIONS IN WORDS Report Balance SII SIO SII SIO SPECIAL ITEM SII OBJ 7918 7918 99 Special item Resource 1 SIO OBJ 8912 8912 99 Special Item Use 1 Ell ElO Ell ElO EXTRAORDINARY ITEM Ell OBJ 7919 7919 99 Extraordinary Item Resource 1 EIO OBJ 8913 8913 99 Extraordinary Item Use 1 NI Net Change in Fund Balances 1 EQ NIF PPA Fund Balance July 1 Beginning 1 PPA Prior Period Adjustment 1 EQ Fund Balance June 30 Ending 1 Note that these captions are generic in nature During periods in which one of the line items was active the caption should be changed to specify its nature sale of land etc Otherwise you will need to edit the statement after creation Net assets on the Fiduciary Balance Sheet Liability Net Assets section This statement requires you to differentiate net assets equity by fund type Following is an example of how it s done Code Type Min Max CAPTIONS IN WORDS Limit to this Fund Type NET ASSETS OBJ 3000 3999 99 Held in Trust for pension benefit PTF OBJ 3000 3999 99 Held in Trust for Investments ITF OBJ 3000 3999 99 Held in Trust PPT OBJ 3000 3999 99 Total Net Assets Note that the minimums and maximums are the same in each case The abbreviations of fund types stand for PTF Pension Trust Fund
15. Can Use Them Most of the quick keys are designed for use while entering trial balances Some quick keys perform different functions when used elsewhere in AuditWare but in this case the function to be performed by the quick key will be defined on the screen CTRL J for instance loads the Journal when in a trial balance butjustifies a paragraph when in the notes and opinions 20 CTRLA Adder CTRL B Box CTRL C Codes Menu CTRL D Down CTRL E Erase CTRL F Formulas CTRL G Go to CTRL H Help CTRL I Interpret Codes CTRL J Journal 3 Quick Key Reference FieldWork Control File Allows you to add a series of numbers gives the answer in the panel at the top of the screen You will be given the option of entering the total at the cursor location Causes a box to appear in the scratch pad enter numbers in the box which you wish to add then press the F9 function key to calculate the total Activates the Codes Menu so you can add change sort or delete account codes While in Down mode the cursor is moved down one cell each time you press Enter without having to use the arrow key Press Escape to exit the Down mode Be aware that in Lotus 1 2 3 you may also press the Down arrow instead of the Enter key when entering data without using CTRL D CTRL D also gives you the option of having the decimal points entered automatically like an adding machine When you execute CTRL D a YES
16. Codes on the Screen ccececsessscecececessessaececececessesneaeeeeecssessesaaaeeeeecsseeseaeaeeeesesseeseaaeaeeeseeesseseaaeas 18 8 The SGrateh Pad sx itti tee tee taie tete A 18 9 Entering the B dget 5er a iniciar 18 Entering Adjustments at the Fund Level ccononoococccccnocononooncnnnnnnnnonononnnnnnnnnnnnnnnnnnnnnnnnnnnnnonennnnnananannnrnnnnnncnnnnnnnns 19 1 General cedet A A A A td di th 19 2 The Verify COMME AA AEA EE eiii 19 3 Adjusting Prior Period Fund Balance cccconocococnnononononononnnnnnnncnnnnonnnnnnnnnnnnnnnrnnnnnnnnnnnnnnnnnnennnncnnanannnnnannnnnos 19 Entering Data for the Special Purpose Schedules cocococooconncnononanononnnnnonnnnnnnononnnnnnnnnnnnnnonnnnnnnnnnnnnnnnnnnnnncnnnnnonos 20 1 General Information reet A A AA a 20 2 Entering the Data for Loans Leases and Bonds when these schedules are active 20 Using the Quick KO Sn rr o AAA AAA AAA teo deren Tenant ut i asset 20 1 How They Work A a taa S 20 2 When You Can Use Them oscila 20 3 Quick Key Reference FieldWork Control File esses eene enne nnne nnns enne 21 The lass Repot 3 45e aede Et Aha oa aes ect os um ae EET SS 22 Saving YOU Wo rtt ette ee ttt esiste ec ence ere eet etes ctt e teen adt 22 Using the Utilities i cree ua RUE A E E SE 23 1 Create new funds or projects or delete existing ones enne nnne 23 2 Copy all data from another trial balance to the curre
17. Different Report you are really selecting a 28 different group of settings Change the Current Report Settings This allows you to customize your report While you may run the same report multiple times changing the settings between each run it is more efficient to establish multiple reports see Establish a New Report below each with a different title and tailor each report to your needs You might wish to have one standard trial balance report which includes subtotals only by function and object for instance and another which lists the actual data Following is a brief explanation of each setting a Report Title Specified by the user Press Escape to produce a generic title b Subtotals The choices are None Function Code Object Code and Function and Object Codes Selecting subtotals by object code for instance will provide subtotals within the report for total assets total liabilities total equity etc See the Include Items setting below for producing reports that contain only subtotals without individual accounts c Include Items This Yes No setting specifies whether you want to include your individual entries within the report Setting it for No allows you to create reports by subtotals or report totals only as noted above Remember that if you set this for No and all subtotal and total settings for None no report will be generated d Use Prior Year The choices are Yes and No Not all reports contain th
18. FieldWork reports Each of the next two lists may be edited as desired The Name may be changed to something more descriptive if desired but it must match the name for that item on the other lists they are case sensitive There is no need to delete the reconciliations you will not be using They will be omitted automatically if they have a zero balance Do NOT leave any blank rows within a list or the items below that will be lost However there must be at least one blank row between lists 101 EXHIBIT 14 WINDOWS 7 VITUAL XP MODE Installation and Network Configuration SPECIAL NOTE This Exhibit is not applicable when using AuditWare Direct on the cloud It is only applicable to users of AuditWare s land based version AuditWare is committed to ensuring that all our products will work on the PC operating system OS of your choice However many software companies that have developed their software for a 32 bit OS have struggled to keep up with the advent of the 64 bit operating system Windows 7 currently offers This includes our platform software Lotus 1 2 3 Release 5 Although Lotus has offered several versions past Release 5 a quick Google search will confirm that Release 5 is revered by Lotus power users across the board by providing a greater flexibility and a richer macro set than their subsequent versions Although IBM the new owners of Lotus has made it clear that they will not pursue developing their Lotus products for a 64 b
19. GeneralGov 11 City Council Admin GeneralGov 12 Administration CitySecr GeneralGov 22 City Secretary Finance GeneralGov 55 Finance Dept The menu which appears when you are in this setup allows you to print the setup or to sort it in various ways See more about these menu options under Individual Object Code Definitions below Individual object code definitions optional a General Information An object code is that part of the client s account code structure which designates the nature or purpose of an account Examples of object codes when used for expenditures for a city might be Salaries and Benefits Office Supplies Accounts Payable etc This setup provides definitions of individual object codes for use in trial balance reports created by Report Master and when defining accounts in a trial balance They are not used in creation of the financial statements unless the SAG columns are used They are initially set up with the GFOA s chart of account 69 definitions Use of the Class is recommended in this setup If you use it you must provide a class for every item in the setup While it may not be needed for definition purposes the advantage of using it is that the class abbreviations will automatically be placed in the Class column of your trial balances if they are present in this setup which is a big time saver Following is an example of this setup when only classes object does and descriptors are used CLASS
20. NEW DEFINE TRIAL BALANCE OBJECT FUNCTION RESTRICTED FOR AW IEW ALL REMOVE ONE ROW MARKED INACTIVE ORT FUNCTION OBJECT CHANGE ALL DEFAULT ANOTHER FUND ALLOCATE REVENUE REMARKS Add new codes to this trial balance Define the codes which are in the current trial balance placing alpha definitions in the scratch pad Define object codes Define function codes Under the new reporting model define the Restricted For accounts in the AW field Under the new reporting model define all accounts in the AW AuditWare chart of accounts field View or edit a list of all definitions Delete a row of code Delete a specific row of codes Delete all inactive codes which have a capital letter D Delete codes which have no data input Sort the codes Sort by fund and function code normal sort Sort by object code and fund Change out ALL codes for The default codes The codes of another existing fund Allocate a program revenue into multiple lines based on functional expenses New Reporting Model only 92 EXHIBIT9 FOOTNOTES FIELDWORK MENU GO_TO SECTION ACTIVE VIEW ALL CHART QUESTIONNAIRE HELP_SCREEN EDIT EDIT CHANGE ERASE INSERT_ROW DELETE ROW IMPORT PARAGRAPH DE ACTIVAT
21. No 1 Select the ASCII File to Use Choose No 1 first to select the ASCII file you want to convert Since the working directory of ASCII Master is AW TEMP this selection allows you either to copy the file from another location or to select a file which is already in the AW TEMP directory The file must be ready to use at this point not zipped No 2 View A Few Lines of the File Selected This allows you to see your file before processing it if desired You will be asked how many lines you want to view Usually 15 20 lines are sufficient to get a good feel for the file s layout but you may select any number of lines To view lines from a particular fund enter the letter F when prompted for the number of lines No 3 Select the file s type Selecting a file type automatically sets the operational settings for that file type 45 No 4 Change the Settings This selection loads another menu which allows you to change either the File Type or Operational Settings These settings are explained below No 5 Use ASCII Utilities This optional set of utilities will not typically be needed It will allow you to create a list of the fund numbers which are in the file prior to converting it for instance but this list is created automatically when number 5 is selected No 6 Create Trial Balance Files Using the Current Settings This starts the conversion process See Running the Conversion below No 7 Capture Object Co
22. SAGS FD FN OBJ DESCRIPTOR AS 1100 Cash AS 1170 Investments AS 1420 Buildings The fund number FD is used to overcome the fact that an object code has a different meaning in different funds If you use it either supply all fund numbers in which that object code is used or include one line with no fund number specified This means Use this definition for all funds except for the ones have specified Pressing Control M while this setup or the individual function code setup will load the following menu SORT PRINT HELP TOOLS QUIT Analyzing by Sorting The SORT command is helpful for analyzing the client s account codes and the degree to which they are consistently used The command will prompt you as to which columns you want to sort by and whether each should be sorted in ascending or descending order Up to four columns may be used Sorting by the OBJ object code column for instance will tell you which object codes have different meanings in different funds or functions assuming you have entered fund numbers and or function codes in the setup Sorting by the DESCRIPTOR column will group together all account definitions beginning with the same word This would group all account definitions beginning with the word Cash for instance which would help determine whether a minimum and maximum can be used for that line of the balance sheet setup see Exhibit Setups above or whether a Specified Account Group
23. Settings D Client Backup and Restoration We have installed a comprehensive daily backup system for your client data and a copy is maintained at both onsite and offsite locations for additional protection Currently backups are performed at 2 00 am Central Time 12 00 am Pacific time each day If you need any of your files restored from a specific date from our backup system please give us a call E Disclaimers While this product is believed to be accurate no claim or warranty whatever is made as to its accuracy sufficiency for your purposes adherence to generally accepted accounting principles or as to any other matter AuditWare Development Company Inc or its employees will accept no liability for lost time or for any other losses on the part of users except that which may be dictated by law 12 CHAPTER 2 Using the AuditWare Access Menu A About the Access Menu This is AuditWares opening menu which provides access to all other parts of the AuditWare program It appears when you start the program and you can return to this menu by selecting QUIT from either the FieldWork or OfficeWork module or from Settings The AuditWare Access menu lists the following commands 1 Run the Current Client 2 Load a Different Client 3 Back Up a Client to Another Drive 4 Change the Date of the Current Client 5 Start a New Client 6 Use AuditWare Tools 7 Change the Reporting Model 8 Exit
24. added to the trial balances While this is no problem for computing the financial statements it adds clutter to trial balance reports and may be somewhat more confusing for the user To view or print a list of these account codes and directions in their use select Go To Government Wide AW Chart Of Accounts from the main FieldWork menu or select Help Print Exhibit and print the AuditWare Chart of Accounts exhibit to the user manual When entering the codes for revenue you will also find it helpful to refer to the Program Revenue Matrix Exhibit 14 of the User Manual This applies to AuditWare for Local Governments as well ignoring the account numbers For users of some AuditWare products some or all of the AW codes will be set for you automatically However since this is not an exact science they all should be reviewed and changed as needed To turn off this feature go to Settings and select the Government wide category of settings In summary the AW accounts include 1 3 for program revenue 4 for general revenue 100 for capital assets and accumulated depreciation 110 for related debt 120 129 for expendable restricted items 130 139 for nonexpendable restricted items needed only in permanent funds 200 for eliminations 300 for unallocated depreciation 301 304 for special and extraordinary items and 305 and 306 for due from and due to fiduciary 51 10 respectively Accounts 200 305 and 306 are not needed for all AuditWare produc
25. be presented in the governmental activities category and that a special arcane look back adjustment be made require that revenue associated with a particular functional expense program revenue be presented in three categories charges for services operating grants and capital grants with the remaining revenue shown as general revenue and require the netting out of due to and from other funds and of operating transfers in and out As ifthat weren t enough there is also a requirement that the data from governmental funds which is carried in the trial balance using the modified accrual basis of accounting and presented as such on the fund level financial statements be converted to the full accrual basis of accounting when presented onthe government wide statements While many entities including the Texas Education Agency the GASB the GFOA the Edmis company PPC and others espouse a process of making virtual adjustments using a series of spreadsheets AuditWare uses a trial balance oriented approach We think this familiar territory is much easier for the user and allows for automated creation of the government wide financial statements at the touch of a button once input is complete and the government wide adjustments have been made AuditWare addresses the government wide statements in three basic ways 1 There are government wide settings available for each fund which activate certain automated features 2 An AW column is adde
26. by allocating it to one or more functions These adjustments will carry the reverse sign as that of the net income or loss To find the net income amount select Go To Reports Class while in the fund Net income means the same thing as Change in Net Assets In other words these allocating adjustments will be adjustments to expenditure functions either as positive or negative amounts depending on the sign of the net income or loss The object code used doesn t matter so it may be zero if desired If the net income or loss isn t significant it will usually be sufficient to adjust only one or maybe two functions See the non authoritative quotation from the GASB 34 Implementation Guide two paragraphs below If transfers are present apply the net of transfers in and out to transfers out They should not be included in the basic adjustment two paragraphs above Itis probably easier if you make all adjustments within the internal service fund itself Itis not necessary to find the particular funds which paid the internal service fund for services and adjust them Think of all funds presented in the governmental activities column of the government wide statements as one big fund The individual fund to which an adjustment is applied doesn t matter In this case however it s better to keep all entries within the internal service funds so it is easier to determine their effect for purposes of the reconciliations discussed in another section of t
27. do not affect the table of contents while the manually changed numbers do when it is re created View page numbers or set page numbers manually The initial page numbers assigned to each exhibit or document for printing and in the table of contents are not necessarily the correct numbers These numbers are an approximation only and should be reviewed before the final version of the audit report is printed One practical approach to this review is to print out the report and hand write the correct numbers on each sheet or on the table of contents With this in hand select View Page Numbers or Set a Page Number Manually from the settings menu and all exhibit names and their existing page numbers will appear on the screen Start at the top and work down changing the page numbers appropriately You will notice all numbers below the one you change will change also When finished re create the table of contents and these numbers will be updated with your changes Omit or include an individual page number A typical use of this setting is to include page numbers on the divider sheets When selected a list of all pages of the audit report is displayed Highlight and press Enter either to omit a page number or to restore one you have previously omitted By default all pages except the cover sheet divider pages table of contents and the This page left blank intentionally sheet have page numbers Display pennies on the exhibits a Ge
28. financial exhibits in the audit report When using the normal FieldWork SAVE command or responding YES to the prompt Save trial balance the final rounding adjustment referred to above is made to a balance sheet account normally cash However on rare occasions this can result in 1 00 being carried as excess revenues over expenditures on an operating statement and or 1 00 in an equity account on a balance sheet statement This utility saves the trial balance but makes the final rounding adjustment to an operating statement account normally the first revenue account in the trial balance and normally corrects such problems After saving the trial balance with this utility you will still get the normal Save trial balance prompt when loading another trial balance or leaving the FieldWork module Remember to select NO or the trial balance will be re saved with the normal rounding adjustment 9 Set up the chart of accounts Use this to revise the financial statement setups or the default equity closing codes when using AuditWare for Local Governments It is normally not needed when using other products H Entering Data for the Notes and Opinions To enter data select GO TO INPUT OTHER INPUT from the FieldWork menu and select the desired document 1 General Information The notes and opinions are created from the input you place in the questionnaires in the charts and sections of the notes and in the three schedules regarding
29. first one and enter the codes as you enter data Defining Codes on the Screen To get the definition of one or more codes select the CTRL Interpret Codes Quick Key The Scratch Pad You may use this area of the screen just as the name implies make notes to yourself do computations use it however you like If it gets too cluttered it may be erased by using the CTRL Z Quick Key to zap the entire Scratch Pad Keep in mind that some of the Quick Keys also use the scratch pad to give temporary messages to the user possibly overwriting previous user notes or computations The scratch pad is intended for temporary use NOT for vital data Entering the Budget a General The budget is entered the same way the trial balance information is entered with revenues negative expenditures positive etc Since the budget is closed by the OfficeWork module in the same manner as the non budget data beginning equity must be entered The budget will normally be out of balance when revenues do not equal expenditures since assets and liabilities are not entered The balance shown on trial balance reports and on the status screen is for informational purposes not because the budget is intended to balance If desired press CTRL P for Plan and a window will be set up for entering the budget Press CTRL K to kill the window when finished Other alternatives are to use the CTRL L Lock quick key then arrow over to the budget column or use CT
30. for instance but you may remove it if desired The same is true with bolding and indenting To change the formatting in Lotus 1 2 3 uses the STYLE command We encourage you not to change the font since the captions may then appear inconsistent with the rest of the exhibit You may also use the icons for bold italics etc which appear at the top of the screen To indent use the spacebar to add spaces to the beginning of a caption To edit a line either double click it with a mouse or press the F2 key To insert or delete a row right click on the Lotus 1 2 3 row number at the far left of the screen 65 10 11 12 13 Dealing with special captions and blank rows Since the AuditWare program automatically removes inactive rows you must design the setup so that all necessary rows remain active when appropriate An active row normally means that an amount of money is computed which is not equal to zero Certain rows of your setup however do not have amounts of money The caption ASSETS for instance appears as the first row of the ASSETS setup To keep such rows active including blank rows you may either enter a MIN and MAX or formula to compute an amount of money which will keep it active and then don t report the amount on the exhibit leave Report Balance set for NO 0 or blank cell see below or you may use the Keep this line always setting Handle two line captions similarly Using the Report Balance colum
31. for purposes of the statement of activities Revenue functions need not be entered in enterprise funds since the revenue for each of those funds will appear on a single line in the SOA If a revenue account is identified as program revenue but the revenue function is left blank that revenue will be allocated to all functions in the fund based on the percentages of functional expenses Users of TSD will use the same detailed function numbers as used for expenditures in TEA s chart of accounts 11 12 etc Users of CSD will use the same broad function numbers as used for expenditures in the SACS chart of accounts 1000 2000 etc This applies to non SACS school districts as well For ALG users the numbers you decide to use in the RFN column of your financial statement setup for the Statement of Activities of course will be the same ones you enter in the RFN column of the trial balance If possible use the client s expenditure function numbers so as to prevent confusion but you do not have a clean set of numbers just assign the numbers arbitrarily 1 2 3 etc 83 The AW Code Applicability by Product 14 Revenue Type for Statement of Activities New Reporting Model TSD CSD ALG 1 Program Revenue Charges for Services Yes Yes Yes 2 Program Revenue Operating Grants amp Contributions Yes Yes Yes 3 Program Revenue Capital Grants amp Contributions Yes Yes Yes 4 General Revenue Yes Yes Yes This
32. for the SAG by entering a short word or phrase in the MAX column You must also provide the specific account codes associated with the SAG These may either be entered in a stand alone list select GO TO SAGs or as a part of the setups for individual object code or function code definitions select GO TO GENERAL Individual object code definitions etc or in both If you will only be using a few SAGS it may be simpler to use the stand alone list but if you need a number of them it s probably more practical to enter them in the column provided in the individual account definition setups more about these options later SAGs may be used in any or all of the three sets of minimums and maximums but the SAG name must be in the MAX column with the associated MIN column left blank Don t forget to also supply a Code Type since this is the only way the program knows the nature of the accounts you have entered in the SAG list of accounts As is true when specifying minimums and maximums each Code Type must be different when entering multiple SAGS on the same row of the setup since they work together with the logical operator and not or Entering SAGs in a stand alone list Select GO TO SAGS A screen will appear which allows you to list the specific accounts you wish to associate with each SAG s name Remember that the stand alone list should only be used if you only have a few SAGs to enter Otherwise they should be entered in the co
33. fund may be changed as needed When using the Texas school district product the names of project trial balances special revenue funds and cooperatives begin with the project year followed by a space and then the fund s name It is important to keep this format in place when changing such fund names and to keep all project fund names the same except for the year The fund name without the year if any will be used for the column heading on the combining budget comparison exhibits and on the schedule of expenditures of federal awards 2 Changing the fund type A list of the basic fund types will appear for selection After making this change all combined funds are automatically re created but be aware that you must still re create any affected financial exhibits 40 Changing the combined fund number to aggregate funds The combined fund number need not be changed unless you have more combining funds than will fit on a combining budget comparison exhibit more than 81 funds and you wish to aggregate certain funds into one column on this exhibit with a title such as Other Special Revenue Funds The 81 fund limit refers to funds not projects i e three projects with the same fund name count as one fund Normally the combined fund number is either the same as the regular fund number or in the case of projects the first three digits of the regular fund number To create an aggregated fund change the combined fund number to the 3 digi
34. highest combined deposit balance experienced What was the name of the bank on this date Bank Name What was the collateral amount pledged on this date What was the combined deposit amount on this date What was the amount the FDIC coverage on this date INVESTMENTS Were the requirements of the Public Funds Investment Act adhered to 1 Yes 2 No Did investment practices adhere to local policy requirements 1 Yes 2 No Are there investments in Texpool or other Texas investment pools which are not registered with the SEC 1 Yes 2 No Did the Client invest in types of investments during the year such as repurchase agreements but none of that type was held at year end 1 Yes 2 No If so enter these investment types below lt Type of investment lt Type of investment Type of investment PENSION PLAN Does the plan provide disability benefits 1 Yes 2 No Does the plan provide death benefits 1 Yes 2 No Enter below the amount contributed by the employer in the current year and in the two previous years Current year Immediately previous year Second previous year HEALTH CARE INSURANCE PLAN THE PLAN Basic underwriting of the Plan is by a 1 licensed insurer 2 self funded pool Does the self funded pool if any include other participants 1 Yes 2 No Contributions are made 1 monthly 2 per pay period Contributions are made 1 per employee 2 per employee and dependents What amount was paid by the Client per
35. identifies the revenue type for the statement of activities For program revenue it determines which column of the statement of activities that revenue will appear All revenue of governmental and enterprise funds items having RE or OR in the Class column of the trial balance must have a 1 2 3 or 4 in the AW field Those revenues and resources without an entry in the AW field will be computed as a 4 general revenue 100 139 Net Assets TSD CSD ALG 100 119 Capital Assets Accumulated Depreciation and Related Debt 100 Capital Assets Accumulated Depreciation Yes Yes Yes 110 Related Debt Yes Yes Yes These accounts are used for the Capital Assets Net of Related Debt line of the government wide statement of net assets Accounts 101 109 and 111 119 are also honored for user defined purposes This allows you to define categories of these items for instance and produce custom lead schedules of the AW field in Report Master for purposes of the notes to the financial statements Note that these entries are asset and liability entries not equity 120 129 Restricted Net Assets Equity Expendable TSD CSD ALG 120 Restricted for Other Purposes Yes Yes Yes 121 Restricted for Construction Yes Yes Yes 122 Restricted for Debt Service Yes Yes Yes 123 Restricted for State and Federal Programs Yes Yes Yes 124 Restricted for Campus Activities Yes Yes No 125 Restricted for Scholarships
36. if you have entered data in the wrong trial balance To use it go to the target trial balance first You will be prompted to highlight the source trial balance on the fund selection list This utility replaces any input which is already in the target trial balance it will be lost When finished don t forget to delete the fund you have copied from using Utility 1 above Refresh the current client s data files This utility retrieves and saves all of your trial balances in sequence Since it is a rather lengthy procedure you may press Escape to stop it when you have passed all files you wish to refresh Re Create a cash flow exhibit to change the number of data columns The first time you select GO TO INPUT OTHER for entering proprietary fund data for cash flow exhibits you will be prompted as to how many data columns you want set up in the exhibit If you specified the wrong number of columns this utility will allow you to make a change but the Data currently entered in that exhibit is lost Import last year s balance sheet data to the current trial balance This utility is active only for the Governmental Activities fund type under the new reporting model It replaces all data in the trial balance currently loaded with data from the prior year trial balance of your choosing omitting revenues and expenditures Re Convert an ASCII file replacing the current data This utility allows you to re convert an ASCII file which ma
37. iia 53 5 Making the Look Back Adjustments for Internal Service Funds Automated Entries 54 6 Making the Look Back Adjustments for Internal Service Funds Manual Entries 54 7 Seeing the Results Of Your Work ehe iet eer pe ER eH EE ER RARE er Ree ve ER Re be Vegan gn 56 8 Other Resources and Other USeS eecccecsceceseceeeseeeesaeceeaaeeseneesaaeeaaeceeaaesnaeeesaaeceeaaeseeeeessaeeeeaaeceeaaentenees 56 9 Equity Amounts at the Government Wide Level cccccssssscececeeessesnsaececeeseseseaeaeeeeeesseeseasaeeeeeeeseeseaaees 56 D Dealing with the RECONCIIatIONS ccccccccccecessesseceeeeeceesesuaeeeeeescessesesaeeeeecesesseaaeaeeeeeesseeseaaeaeeeesceseeaaeaeeeesens 57 1 Understanding the Reconciliation Lists oeeie eee areae ea aaa aE PrE SE EASE r EEE aiae 57 2 Editing the Lists tore rh o ote eaten Aaa a 58 3 Plugging In the Totals for Internal Service FUNOS cccccconononocnnononncnnononnnnnnncnnnnnnnnnnnnnncononannnnnnnnnnanannnos 58 4 Using the Template Versions of the ReconciliatiONS oooconcnocononoonancnnnnnnanononnnncnncnonnnononnnnnnnnnnnnno conos 58 CHAPTER 9 Setting Up the Chart of Accounts cccccccccccsssssssssecececessessaeseceeecesseeuaeseeeesseesesaeaeseseeeseesnsaeaeseesessseseaaeaeeeeeens 59 A Overview and Getting Started ccccccccccccecssssssaeceeeeecessesneaeeeeeeeseeeeeaeaeeeseeeseeseaaeeeeeeesesseseeaeeeeee
38. in the government wide journal as balancing entries However AuditWare ignores them when creating the government wide statements Net assets is arrived at by subtracting liabilities from assets and it s components are computed from input in the AW column of the trial balance the restricted for and invested in capital assets net of related debt codes An exception to the above is that the restricted for amounts are typically captured from the post closing equity amounts at the government wide level For this reason you may find it necessary to post certain government wide adjustments to a fund other than the fund in which the data resides in order to preserve the correct restricted for amount When capital outlay is removed from a capital projects fund for 56 instance it creates additional net income causing equity to increase Another solution to that problem is to enter the amount of restricted for construction or any other restricted for amount manually To do that select Go To Input Other Input from the main FieldWork Module menu and select Enter Restricted For amount manually D Dealing with the Reconciliations The process of making the government wide adjustments is designed so that when the adjustments are complete the reconciliations are essentially ready to be created as well There are two required reconciliations one between the governmental balance sheet and the statement of net assets and one which reconcil
39. left If you want the cursor to move down automatically as you make entries or want to have the decimals entered automatically try out the Down Mode by pressing CTRL D Moving Around the Trial Balance To move about the worksheet use the cursor movement keys on your keyboard the ones with the arrows or use your mouse The PgUp and PgDn keys move you one full screen up or down Holding these keys down causes them to repeat You will notice that the columns are marked by letters across the top of the screen and the rows are numbered down the left side If you are in a trial balance with a lot of codes such as the general fund you may wish to use CTRL G go to This Quick Key will prompt you to enter a function code and will move the cursor immediately to that location Press the right arrow several times and you will see the columns where adjustments are posted the adjusted trial balance column a column for entering working paper references and the columns for entering the budget Dealing with Pennies Entries can be made either with the cents included or as whole numbers If you wish to include pennies on the exhibits regardless of which way you enter the trial balances you will need to select QUIT then SETTINGS and change this setting to YES since the default is to round pennies If you change this setting select Refresh the current client s data files from the FieldWork utilities menu to update any existing trial balances
40. makes sense to you in identifying which reconciliation is being referred to To add a reconciling item not included in the original lists either type over one of the items you will not be using or add a new item If you type over an item be sure to change it both in the first list the Name List and in whichever of the other two lists that item appears either the SNA list or the SOA list If you decide to add an item do the following 1 Click on the Name List where you wish to insert a row 2 Click on the Edit selection from the Lotus 1 2 3 menu at the top of the screen and select Insert 3 Enter data for the row 4 Scroll down to whichever one of the other two lists it applies to and use the same process to add it there as well When editing the lists it is not necessary to supply the formulas that appear in various columns They will be added automatically when you save your work You are prompted as to whether you wish to save your work when you are on the reconciliations worksheet and you press Ctrl M to return to the menu The reconciliation lists are also saved when you post the adjustment journal If you have edited the lists but want to revert to the original default lists provided by AuditWare select Go To Government Wide Reconciliations Restore Defaults Plugging In the Totals for Internal Service Funds The only reconciliations which cannot currently be computed automatically are the two that relate to the fact that inte
41. mark form the list Print all notes and opinions letters X CHECK COVER OFFICIALS SECTION DIVIDERS UTILITIES FREEZE OR UNFREEZE FREEZE Print the Cross Check exception report Print the cover sheet Print the list of principal officials Print one or more of the divider sheets Prevent a particular exhibit or document from being re created Activate Freeze to prevent accidental re creation UNFREEZE Unfreeze a particular exhibit or document which was previously frozen ACCESS THE AUDIT REPORT FILE LIST VIEW THE LIST PRINT THE LIST SAVE THE FIELS TO A DISKETTE HELP REGARDING THE LIST CREATE THE DATE FEED FILE ACTIVE IN THE TSD PRODUCT ONLY HELP View or print help regarding the data feed CREATE PRINT Create and save the data feed file Print the data feed OFFICEWORK Return to main OfficeWork module menu MAKE A PEIMS SUMISSION FILE ACTIVE IN THE TSD PRODUCT ONLY TURNKEY CREATE PRINT HELP 95 Create or print the entire audit report including cross check report Create the entire audit report Print the entire audit report View the On line manual 7 QUIT Quit using the OfficeWork module FIELDWORK Exit to the FieldWork module SETTINGS Exit to the setting menu ACCESS Exit to the AuditWare Access menu EXIT Exit to operating system
42. pay period per employee May employees deduct from payroll to make contributions for dependents 1 Yes 2 No Is a third party administrator involved 1 Yes 2 No The Plan is authorized by the 1 Texas Education Code 2 Texas Insurance Code On what date is the Plan renewable What is the name of the insurance company providing stop loss coverage 78 Name Stop loss coverage was in effect for individual claims exceeding how much What is the date of the latest actuarial opinion in words What amount of the unfunded claim obligation was reported but unpaid What amount of the unfunded claim obligation was estimated incurred but not reported What amount of the unfunded claim obligation would stop loss coverage cover What is the date of the latest filed financial statements of the insurance company in words BUDGET amp EMCUMBRANCES Budget comparison schedules are presented in the 1 Basic 2 RSI section of the report Are there outstanding encumbrances that are provided for in next year s budget 1 Yes 2 No What is the amount of outstanding General Fund Encumbrances if any What is the amount of outstanding Special Revenue Fund Encumbrances if any What is the amount of outstanding Debt Service Fund Encumbrances if any What is the amount of outstanding Capital Projects Fund Encumbrances if any What is the amount of outstanding Permanent Fund Encumbrances if any What
43. the CTRL quick key in the FieldWork module to request the definition of a particular object code within a trial balance this definition will only be supplied if the setup for object code definition s option is active The alpha definitions of function and object codes are also used in Report Master Reports when active but such reports are generated without the definitions when these setups are inactive C Setting up a Financial Exhibit 1 Overview It is necessary to tell the program how each financial exhibit will look and where to obtain the data The OfficeWork module creates and prints the financial statements based on the exhibit setups The ALG program has standard GEOA financial statements already defined for your convenience and use These may be used as a shell or guideline when you are creating the required setup for each financial statement The following columns appear on the exhibit setup screen REN Revenue function used only in the statement of activities AW AuditWare chart of accounts Class Code Type Min minimum of a range of codes 61 Max maximum of a range of codes User Notes these remarks will not appear in financial statements Captions Report Balance Report as negative balance Always keep this row Is exceeding budget favorable Lines and shading format number Limit to this fund type Limit to major or nonmajor funds Treat as to from account Code Type 2 Min2 Max2 Code Type 3 Min3
44. the PKZIP utility to condense these files and store them in a single file on the hard disk This is called the client s archive file In the case of Texas school district clients the county district number serves as the file name followed by an ARC file extension The individual files for all data periods are stored in the same archive file Files are identified as to the period to which they apply by means of the first two characters of the file name The input file for taxes for instance may be named H2TAXES WK3 The first character is the month A January B February etc and the second character is the final digit of the year H2 therefore would indicate August 31 2002 data As you select certain activities from the access menu you will notice that the archive file is updated with any data files which you have changed This process allows you to erase the active files of the current client without being concerned that you will lose some of your data input since a second copy of all of the files exists within the archive file It is the archive file which is backed up to your hard drive or office network when you select Back Up a Client to another Drive D Starting a New Client 13 This command is selected only once for each client In subsequent years you will select Change the Date of the Current Client to establish a new year of data for the client Entering the Basic Data This command prompts you for the basic informatio
45. the Windows Remote Desktop feature Each User Station has a user name comprised of the username you provided us i e ABC and a Number i e ABC1 ABC2 ABC3 If you have multiple User Stations you will need to assign each numbered User Station to an AuditWare user or team of users depending on how you firm is configured You can assign the same password for all User Stations or create individual passwords for each station To support multiple users from the same firm or organization client data files the archive files are kept in a shared folder so that all users can have access As on AuditWare s land based system two users should not open the same client at the same time When a person is logged in and second person logs in with the same user station name the first person is automatically logged out and the second person is given access This will cause some inconvenience for the first user but should not cause any data loss AuditWare Direct provides a print driver process that uses TSPrint a universal print driver program that will allow you to print from AuditWare Direct on any printer available to the PC or laptop you are currently using This manual is being provided so that you will not miss all the time savers and features that are available In reality almost everything you read in the manual is right on the screen while you are running the program and if you do something out of sequence no harm is done Note that Thum
46. the client s name Change the client s address Change the client s city Change the client s state Change the client s zip code Change the client s county Change the county district number Change the client s fiscal month ending Save the client s data with a different archive file name Is this a single audit Change the nickname used for client in the footnotes Is client the fiscal agent for a shared services arrangement TSD only Letterhead Settings Place a letterhead on the letters when they are created First Line of the letterhead Second Line of the letterhead Third Line of the letterhead Fourth Line of the letterhead Fifth Line of the letterhead Government wide Settings Set AW codes automatically in trial balances when none are set Computer Drive Settings CD drives letter designation USB drive letter designation Network drives letter designation FREQUENT Select from frequently used setting to view or change SEARCH Find a setting by entering a word of phrase VIEW ALL Change the settings with all setting showing QUIT Quit using Settings menu go to Access menu FieldWork OfficeWork or exit entirely 98 GO TO EXHIBIT GENERAL SAGs UNFINISHED LIST ALL EDIT EDIT INSERT ROW DELETE ROW
47. the reference numbers from the Schedule of Findings and Questions Costs in the box below DON T end your entry with a period since it appears within a sentence Examples 2013 2 or 2013 2 and 2013 4 without quote marks 81 Were there Material Weaknesses found 1 Yes 2 No If the answer to the above question is a 1 supply the reference numbers from the Schedule of Findings and Questions Costs in the box below DON T end your entry with a period since it appears within a sentence Examples 2013 2 or 2013 2 and 2013 4 without quote marks CONCERNING THE NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SEFA Are expenditures listed on the SEFA which have been provided to sub recipients 1 Yes 2 No HELP See SOP 98 3 Appendix C where this note is illustrated Appendix M of ASLGU If so provide the following information If you have more than five CFDA s you will have to edit the notes to SEFA after creation in the OfficeWork module Program Title CFDA No Amount Provided 82 EXHIBIT4 AUDITWARE CHART OF ACCOUNTS For the RFN Revenue Function and AW AuditWare Code Types Under the New Reporting Model Since many charts of accounts do not address all of the information needed for the government wide financial statements AuditWare uses two account code fields of the trial balance the RFN and AW columns to make these statements easier to produce G
48. the setup match those entered in the RFN column of the trial balance In 67 other words if the client does not have a clean set of expenditure function numbers which can be used note that there are no minimums and maximums allowed An arbitrary set of numbers can be used such as 1 through 10 as long as you enter those same numbers in the RFN column of the trial balance The purpose of the RFN number is simply to determine the row of the setup on which to report program revenue The AW column of the trial balance in turn determines the column in which to report it Here is an example from a trial balance RFN AW Reported on the Statement of Activities 11 1 Charges for services column RFN 11 row 11 2 Capital grants and contributions column RFN 11 row 12 2 Capital grants and contributions column RFN 12 row 18 Using the AW column The AW column will only be used in the setups for government wide statements In all other setups it should be left blank In the Statement of Net Assets you will need line items for Due From Fiduciary and Due to Fiduciary If the client s chart of accounts does not detail out its due to due from s by fund type only has a single Due to other funds account and a single Due from other funds account for instance place 305 in the AW column for Due From Fiduciary and 306 for Due To Fiduciary In the Statement of Activities Program Revenue top section the only possible use of the A
49. when setting up funds and to change many aspects of how AuditWare itself operates See the Settings Menu Exhibit of this user manual for a list of all settings To change a setting select Run the Current Client SETTINGS from the AuditWare Access Menu or QUIT then SETTINGS from either the FieldWork or OfficeWork main menu The main menu will appear CATEGORY FREQUENT SEARCH VIEW ALL This gives you the option of selecting settings by selecting categories of settings selecting the settings most frequently referred to selecting Search to display a list of settings which contain a particular word or phrase or selecting from a list of all settings Following are the categories of settings SUBMENU MAIN MENU SELECTION EXHIBIT CREATE CLIENT LETTER Selecting any one of these items will load a submenu of the settings in that category allowing you to view or change those settings The YES NO settings on the submenus are toggles meaning that the setting is switched between YES and NO each time you select it Other settings switch between one of three or more choices each time you select it In the case of some of the exhibit creation settings you will be asked Do you wish to use this change for all clients If you select YES the change you made in the setting along with all other exhibit creation settings will be saved as the default settings for all clients run on your computer until you
50. which set the Y or N automatically based on answers you place in the questionnaire the fund types which are active or which rows have input in the financial charts Since consecutive blank rows in excess of one are automatically removed place a K for KEEP in column 25 B for consecutive blank rows you want to use for spacing purposes Justifying Paragraphs Column A is used to tell AuditWare to justify a paragraph Place a capital P in column A on the same row as the first row of the paragraph when you have created a new paragraph and you wish to have it justified when that section is created The alternatives are either to press CTRL J or to justify it manually with the WYSIWYG menu RJ The paragraphs to be justified must have at least two rows of text and no row can be longer prior to justification than it will be after justification i e type short lines when entering new text Text Formulas You will notice that some rows of text are text formulas name of client dates etc If you wish to change a formula to its result for easier editing highlight the cell and press F2 then press F9 and press Enter Do NOT change them when working in the multi client file Sequence of the Sections The sequence in which sections will appear in the notes is set with the AuditWare menu The sequence in which the worksheets appear in this file when you view them manually may or may not be the same Previewing a Section Selecting PREVIEW
51. 303 Extraordinary Items In SOA Yes Yes Yes 304 Extraordinary Items Out SOA Yes Yes Yes 305 Due From Fiduciary N A for TSD product No Yes Maybe 306 Due To Fiduciary N A for TSD product No Yes Maybe 307 Contribution inflow of capital in proprietary funds SOA No Yes Yes capture these amounts Codes 305 amp 306 are used for California school districts or ALG clients when there is not a specific object code for due to and from fiduciary funds These amounts must be reclassified as due to or from external which AuditWare reports as Due from Fiduciary and Due To Fiduciary on the SNA Code 307 is used in proprietary funds to identify capital contributions in proprietary funds since it must be reported in the general revenue section of the SOA Arbitrary Object Codes CSD Only TSD CSD ALG When using AuditWare for California School Districts 7640 is used for Special Items In 7641 for Extraordinary Items In 8940 Yes Yes Yes for Special Items Out and 8941 for Extraordinary Items Out Yes Yes Yes 85 EXHIBIT5 CUSTOM ASCII FILE REQUIREMENTS For Use With AuditWare for Local Governments Following are instructions to data processing personnel for creating custom ASCII files for use with AuditWare software This sheet should be duplicated and supplied to the person designing or creating the ASCII file This sheet does NOT apply to ASCII file types which appear on AuditWares ASCII Master menu as a standar
52. 48 100 You may use fund types instead of fund numbers in the Fund column To do so you must use an abbreviation from the following list GEN General funds LSR Special revenue funds DSF Debt service funds CPF Capital projects funds PERM Permanent funds ISF Internal service funds ENT Enterprise funds PTF Pension trust funds ITF Investment trust funds PPT Private Purpose Trust funds AGY Agency funds PCU Proprietary discrete component unit GCU Governmental discrete component unit GOV Governmental funds PROP Proprietary funds FID Fiduciary funds c Entering SAGs as a part of the individual object function code setups All of the principles associated with entering SAGs in a stand alone list see above apply here as well except for the ability to use fund TYPES In this setup only fund numbers may be used The column headings of the Individual Object Code Definitions setup appear as follows CLASS SAGS SAGS2 FD FN OBJ DESCRIPTORS In these abbreviations FD stands for Fund FN for Function and OBJ for Object All of the columns except SAGS and SAGS2 may be used for individual object code definitions but the SAGS utilize only that column and the FD fund number column and in the object code definition setup the object code Specifying the caption account description Captions will appear in the financial statement just as they appear on the setup screen We have set up the example setups using italics for sub items
53. AS and the class for Due to other funds is Ll For this to work you must use the normal class for each item It would be easy to think you need to help the setup find the balance by specifying the class where the dollar amounts appear in the trial balances this not true The balances for these items are actually calculated using no class at all but the program must know the normal class for each of the two rows to know which amounts to include and exclude in the total for each In the above example if the total in the trial balance for Due to from other funds were 300 carried as an asset the total for Due from other funds in the financial statement would be zero and Due to other funds would be 300 Also both Total Assets and Total Liabilities would be increased by 300 Note that this feature may not work if you use a min and max to compute the total rows such as Total Assets When using this feature it is best to use the class as a formula for these totals such as placing AS in the min column to compute total assets You could use a min and max for total assets and place a 1 in the To From column but then all assets carrying a negative balance would be excluded not just those you intend Also you may use this feature with a formula which includes only one class such TI transfers in or TO transfers out but not with formulas using multiple classes such as TI TO transfers in minus transfers out When thi
54. Assures its integrity Lists all clients Change the drive used for archiving data Using either S or U Drive see below current year from client s archive file Unlock a locked archive file For when it has been inadvertently locked Change the drive for archiving data allows the user to switch back and forth between drives S shared and U user as the location for accessing and storing the archive file If there is a current client when this tool is selected the archive file for that client s data will be updated on both drives Thereafter it will be updated only on the new drive selected until the drive is changed back Delete the current client s data files for a particular period This tool allows you to delete either all OfficeWork files or all data files FieldWork and OfficeWork for a data period Files will be deleted both from the active directory and from the client s archive file As with any file deletion activity it is a good idea to save all client data to a diskette before beginning see Saving a Client to a Diskette above Print the Custom ASCII File Requirements Sheet Use this to print the Exhibit in the back of this user manual to give to a person you have asked to create an ASCII file containing trial balance data for use with AuditWare Tools which are seldom used see the items which follow below De activate the current client active files only updates archive file first This is seldom used s
55. AuditWare for Local Governments The Ultimate in Governmental Auditing Programs User Manual AuditWare Development Company Inc 944 E Coral Gables Drive Phoenix AZ 85022 Help Lines Telephone Support 800 688 2333 Fax Support 866 703 4581 E mail Support auditware 2cox net Contents CHAPTER T Getting Started naciera litis 9 A Introduction and Overview ete ee ee aid 9 B Getting Help While Running the Program cccsccccccccscssssssaececececseseneaeeeeecessesesaeaeeeeeseseeeuaeaeeeessessesenaeaeeeesensees 9 1 Accessing the User Manual Electronically cccocononoooononnnonnnnononnnnnnncnnnonononnononnnnnnnnnnnononnnnnnnnnnnonnnnnnnnos 9 2 calling the Helpline zn a D et tee iste teet esiti rur dv oe Roxette 10 3 Support by cc 10 4 WERE 10 Co Getting Started With AuditWGare uester tt c 10 De Client Backup and Restore Ur ax ings 12 E Disclaimer Saher esna ena E E REE SEE E E E E UM EX 12 CHAPTER 2 Using the AuditWare Access M Nu ccccccsesscccececessesnnaeseeeescesseseaaesececscessesaaaecesecsseesaaaaaeeeesesseeaaeaeeeeeess 13 A About the Access Men iere i 13 B Whatisthe Current Cllent oi ia 13 Gy About Archive Files oreet id diaz 13 D Starting a New Cliente ia 13 1 Entering th Basic Data da 14 2 Selectinestne Data irte E goveceoh riera IE 14 3 Setting Up the Chart of ACCOUNCS ccccccssssececec
56. E ACTIVATE RENAME NEW PREVIEW IMPORT PARAGRAPH SAVE UTILITIES SEQUENCE FREEZE UNFREEZE RESTORE DEFAULT LAST YEAR PRINT HELP FIELDWORK REMARKS Go to a section of the footnotes the questionnaire or help screen Go to a section of the footnotes Go to an active section of the footnotes Select form a list of all sections active amp inactive Go to a section which contains an input chart Go to the questionnaire for the footnotes Go to a screen providing help Change the properties of a section or create a new one Edit text insert rows justify paragraphs etc Edit an entry justify a paragraph or change page breaks Erase an existing entry same as using DEL key Insert a new blank row in the worksheet Delete an existing row of the worksheet View or Import insert a paragraph from last year or from another client De activate an active section Activate an inactive section Enter a new title for an existing section Create a new section View or Import insert a paragraph from last year or from another client View a section as it will appear in the created Notes Save your work saves all sections and the questionnaire Change the sequence order of the sections Freezes a section containing a chart from further update Allow a chart to be updated by AuditWare Restore the default Notes all input is lost Save last year s n
57. Edit an entry Delete an entry line of the journal or the entire journal Sort the journal entries Change primary sort column currently set for adjustment column Change Secondary sort column currently set for credits column Execute the sort Verify a single adjustment by adjustment or the entire journal Verify the total of an adjustment all entries for a given adj Verify the total of the entire journal Post the journal save the trial balance and return to the trial balance If running the new reporting model this option for the government wide adjustment journal will appear Make a new Accrual type journal entries Make new Closing type journal entries Post the journal to one or more funds Tools menu print the journal or deal with suspect accounts Return to main FieldWork menu optionally posting the journal Enter prior period adjustment Enter data for delinquent taxes schedule Enter data for optional loan schedule Enter date for optional lease schedule Enter date for optional bond schedule Enter data for indirect cost schedule School districts only Enter food service and imbedded data for the schedule of expenditures of federal awards Make new entries or change existing ones Enter a new line Change an existing line VIEW View the program list DELETE Delete a row of the program list HELP View the help screen FIELDWORK Return to main FieldWork Menu MANUAL EXH
58. Exhibit of your choice Go to a general purpose financial statement Go to a combining financial statement Go to an individual fund financial statement Go to a special purpose exhibit Go to the Schedule of Expendures of Federal Awards Change the print ranges for the SEFA schedule Go to the on line user manual Return to the main OfficeWork menu optionally saving the file Go to a document notes letters table of contents RSI etc Go to a Different Notes and Opinions Document Edit a line justify a paragraph insert a row or delete a row Edit an entry justify a paragraph or change page breaks Erase an entry same as using DEL key Insert a new blank row in the worksheet Delete an existing row from the worksheet Return to main OfficeWork menu optionally saving your work X CHECK COVER SECTION DIVIDERS PRINT LIST ALL EXHIBITS Go to the report which cross checks exhibits Go to the cover sheet Go to a divider page Print exhibits notes and opinions divider pages or cover sheet Select what to print from a list of all created pages of the audit report Print financial Exhibits MARKED Print one or more exhibit will mark from the list GROUPS ALL Select the Exhibit by groups all A s all B s etc Print all Exhibits DOCUMENTS Print one or more documents notes letters table of contents RSI etc MARKED ALL Print one or more documents will
59. GO TO DOCUMENTS from the OfficeWork module menu CTRL B sets a manual page break and CTRL C clears a manual page break Review the printed report pages and or the printed Table of Contents and hand write the appropriate page 76 number either on the report or on the Table of Contents Then exit to the Settings menu and select Printing Page Number and Pennies Settings then View Page Numbers or Set a Page Number Manually From this Screen change the page numbers appropriately starting at the top and working down Recreate the table of contents to get the new page numbers in place in that document Reprint the entire report with the proper page numbers by selecting PRINT ALL or TURNKEY PRINT ALL Return to the Access Menu and select Back Up a Client To Another Drive Then copy and bind the report 77 EXHIBIT 2 QUESTIONNAIRE FOR NOTES TO THE FINANCIAL STATEMENTS ANSWERS June 30 2010 DEPOSITS Where deposits secured at all times 1 Yes 2 No What was the carrying amount of the client s deposits on June 30 2010 HELP if the answer to the first question above is a 1 for Yes the remaining Deposit questions below need to be answered since presentation of risk categories is not required What was the bank balance on June 30 2010 In what month was the highest combined deposit balance experienced i e January In what year was the
60. IBITS Agency Fund Ex A 5 Gen Purpose Cash Flow Stmt This will appear only if active Combining Cash Flow Stmt These will appear only if active Agency fund Schedule Input for Agency Fund Schedule NOTES TO THE FINANCIAL STATEMENTS See Footnotes Menu Tree Exhibit CURRENT Input for the current client MULTI CLIENT Optional input for all clients this selection is active only when the client is a school district Questionnaire for the Letters Table of Contents and notes to SEFA Summary of Prior Audit Findings Schedule of Findings and Questioned Costs Corrective Action Plan Enter Restricted For amount manually New Reporting Model Only Pension Chart Schedule of Funding Progress RSI User Specified RSI Document 3 User Specified RSI Document 4 Fund Bal amp Cash Flow Calculation Optimum fund Bal Schedule Enter the data for this exhibit Texas School Districts Only PEIMS Input Texas school districts only REPORTS Loads the reports menu REPORT MASTER Run the Current Report Select a Different Report Change the Current Report Settings Establish a New Report Establish a New Report Quit CLASS Report the current trial balance by Class total assets liabilities etc STATEMENT Report the current trial balance in Financial Statement format FUND LIST Go to the list of funds and projects for this client MA
61. ITF Investment Trust Fund PPT Private Purpose Trust G Setting up the Statement of Net Assets 1 The Net Assets section is automated Note that there is no setup for the net assets section Your setup for liabilities should end with Total Liabilities The net assets section is created automatically by AuditWare based on trial balance input Setting up the Internal Balances line This statement requires an Internal Balances line which reports the net of certain due to other funds and due from other funds Since you are dealing with a combination of assets and liabilities it is important that you OMIT THE CLASS leave that column blank on this line The ending result of this line should be to report the net of all due to s and due from s EXCEPT due to and from fiduciary trust and agency funds which have their own line items Since they should net out within governmental funds and within proprietary funds the balance remaining should be due to or from proprietary funds in the governmental activities column of the 72 statement and due to or from governmental in the business type activities column If the chart of accounts supports due to s and due from s by fund type create a specified account group SAG which lists all of them except due to from fiduciary If not you need to use account 200 in the AW column of the trial balance to eliminate all due to from s in the governmental funds except due to
62. JOR FUND Go to the Major Fund Determination report for the current fund AUTO ROUNDING View the automatic rounding adjustments for the current trial balance LISTS View lists of data 89 Balance of Each Trial Balance Federal Revenue by Trial Balance CFDA Numbers by Trial Balance Indirect Cost Entries for Exhibit D Federal Agencies by Trial Balance Pass Through Agencies by Trial Balance Project Numbers by Trial Balance many other lists are available GOVERNMENT WIDE JOURNAL USUAL SUSPECTS RECONCILIATIONS STATEMENTS AW CHART OF ACCTS PRINT TRIAL BAL PLAIN REPORT MASTER NOTES INPUT FUND LIST COMPLETED BLANK CLASS REPORT LIST CURRENT ALL MAJOR FUND REPORTS SAVE UTILITIES Create new funds or delete existing ones Copy all data from another trial balance to the current one 90 Active only in the new reporting model Go to the government wide adjustment journal Load suspects menu to go to round up etc Go to Reconciliations Report trial balance data in format of government wide financial statements View or print the AuditWare chart of accounts for the RFN and AW entries Print trial balances Print a plain version of the current trial balance Go to Report Master for the printing lead sheets and trial bala
63. NO menu will ask Do you want to enter decimals manually Select NO for automatic decimals whole number entries will be divided by 100 If you use this feature don t forget to add two zeroes to whole numbers However if you accidentally enter a decimal manually it will be honored Erases the cell where the cursor is resting and moves down one row Hold it down to repeat The delete key may also be used to erase a cell Produces formulas for adding consecutive entries in the trial balance you will be prompted for the first and last rows you want to include in the totals The results are placed in the scratch pad Moves you up or down in a trial balance to the start of whatever function code you specify It is helpful for navigating the larger trial balances Loads help from anywhere in the program When exiting help you will be returned to the screen you left Explains the account codes and their meanings used in a trial balance Gives the choice of defining a single code or placing the definitions of all codes in the Scratch Pad area Loads the adjustment journal and menu for making new journal entries You may also access the journal through the main FieldWork menu GO TO INPUT JOURNAL While editing the notes and opinions CTRL J justifies reformats a paragraph 21 CTRL K Removes a window created by CTRL P or CTRL W returns you to a normal Kill screen within the trial balance Window CTRLL Re locks the codes f
64. Organization Code PR Program Code 62 These four code types are represented by four columns of account codes with these four headings in all trial balances The ORG and PR columns of trial balances will typically contain only zeroes and therefore will not be used in financial exhibit setups When you specify a code type what you are basically doing is telling the AuditWare program which column of account codes in the trial balance to use when setting the criteria for computing the balance for this row of the setup Code types should be entered all caps Specifying the Minimum and Maximum account codes These columns of the setup work in conjunction with code type If you place FN or OBJ in the code type column for instance you must also supply the minimum MIN and maximum MAX account codes to use in its calculation for that line unless you use a formula or Specified Account Group these options are explained below There are three sets of minimums and maximums MIN MAXs available in the setup each with its own code type You may use one two or all three sets but they should generally be used consecutively from left to right In other words don t use only the second set without using the first set or only the first and third set without using the second set unless you are using the Limit to this FD column see below When using multiple sets they work together with the AND condition not OR when the code types specified
65. RL W Window 18 b Special Procedure for Federal Fund Budgets Texas school districts only When you have multiple projects for a federal fund the budget may be entered for each project or the total budget for the fund may be entered in one of the projects B Entering Adjustments at the Fund Level 1 General This section concerns traditional fund level adjustments See the chapter Input for the Government Wide Statements for help on making adjustments in the government wide adjustment journal All adjustments are made in the adjustment journal by selecting GO TO INPUT JOURNAL or using the CTRL J quick key while in a trial balance An adjustment number tracks the two sides of a particular adjustment You can check the total on any single adjustment at any time A menu will appear which includes choices to make a new entry edit an existing one delete an entry sort the journal and verify whether individual adjustments or the entire Journal is in balance When using Audit 1 S D for Texas School Districts you will note that the account codes in the journal include the full 20 digit T E A account code This is to allow you the option of having fully detailed journal entries for transmittal to the client Be aware however that it is not necessary to enter any of these codes except the fund function object organization and program intent codes for purposes of posting the trial balance To work manually in the journal pre
66. SAG will be necessary Selecting TOOLS allows you to perform several other activities with the setup Among them is List the consecutive duplicates lines of this setup This allows you to further analyze the current sort This is particularly helpful when you have initially entered the entire chart of accounts in the setup class fund function object and descriptor and want to determine if the information in certain columns is really needed When printing this setup you will be prompted as to whether you wish to include a descriptive footer This allows you to document if desired the columns used for sorting in that version or to make any other comments you wish This footer will appear in the bottom right of each page to the right of the page number Using the SAGS column Specified Account Group SAG names may be entered in this setup and the individual function code setup in a stand alone list or both places A SAG name is a word or phrase supplied by the user which represents a group of accounts See Using Specified Account Groups above for more information about SAGs in general When entering a SAG name here keep in mind that only the FD fund number and OBJ object code columns are associated with SAG names The CLASS FN function and DESCRIPTOR columns are associated with object code definitions only Also note that fund type abbreviations cannot be used in the FD column for SAG names entered here as they can in the st
67. Settings 1 Change the spelling of the audit firm s name Note that this setting changes the firm name only for the current client not the default firm name which was entered during initial installation To change the default firm name the name used if you start a new client you must de install then re install no data is lost Include notes and opinions in the turnkey create all command The default setting is NO Change the accountant s initials for trial balance reports 37 D E 1 4 Load object function code definitions in the scratchpad of trial balances These two settings control whether the account definitions are automatically placed in the scratchpad area of the trial balance when a trial balance is loaded with the GO TO INPUT TRIAL BALANCE command Be aware that the scratch pad is a temporary area and these definitions may be overwritten by Quick Key commands which also the scratchpad for their output To reload these definitions in the scratchpad or to edit them use the CTRL 1 Interpret Codes quick key If you edit them in the scratchpad your work will not be retained You may also change these settings with that quick key by selecting VIEW ALL then AUTOLOAD 5 RunAuditWare in maximized window at startup Set for YES if not using an oversize monitor 6 Zoom Out at start up AuditWare Access Menu Sometimes the Access menu doesn t all fit on the screen unless this setting is set for YES Set up Ch
68. W column is when you have a line item for Unallocated Depreciation in which case use account number 300 There are no AW entries for the function line items of this setup The division of revenue into the three categories of program revenue is done automatically by the AuditWare program based on input of a 1 2 or 3 in that column of the trial balance In the Statement of Activities General Revenue bottom section you will need to use a 4 in the AW column for each line item of general revenue Additionally if you have special or extraordinary income or expense which does not qualify as special or extraordinary at the fund level use AW accounts 301 302 303 or 304 If special or extraordinary items are the same at the fund level as they are at the government wide level you may simply use the class for these items Sii for special items inflow SIO for special items outflow etc to capture these amounts but it is safer to use 301 304 in the AW column since this handles future years as well 19 Using individual fund statements While the general purpose and combining statement setups are limited to one page in height individual fund statement setups may be virtually unlimited in their vertical height This allows you to detail out expenditures by department for instance and have the resulting financial statement flow over several pages Working with the Client s Chart of Accounts When using AuditWare for Local Governments you will not alw
69. Yes Yes Yes 126 129 Restricted for user specified Yes Yes Yes 130 139 Restricted Net Assets Equity Nonexpendable Permanent Funds Only TSD CSD ALG 130 Restricted for Other Purposes Yes Yes Yes 131 Restricted for Construction Yes Yes Yes 132 Restricted for Debt Service Yes Yes Yes 133 Restricted for State and Federal Programs Yes Yes Yes 135 Restricted for Scholarships Yes Yes Yes 136 139 Restricted for user specified Yes Yes Yes These accounts are used for the Restricted For component of Net Assets for amounts which are legally restricted They should be used in all fund types when an equity item is restricted The Unrestricted component of net assets is a computed amount using total equity less the entries containing 100 139 in the AW field Use the Restricted For accounts only with equity accounts They should not be used for a restricted cash account for instance since that is an asset account 200 Eliminations TSD CSD ALG No Yes Maybe Use of this code is NOT NEEDED for Texas school districts the TSD product For other products it is used to remove the items which should not be reported in the Internal Balances line of the government wide SNA In governmental funds including internal service funds when it has a government wide fund type of governmental activities use this code to eliminate all Due To s and Due From s related to other governmental funds In enterprise funds including internal service fun
70. adio button accept the agreement then click Next On the next setup screen click Next Keep the default setting on the next screen and click Next Click Install After installation you should see a Successfully installed screen Click Next Click Finish Return to your AuditWare Direct User Station by double clicking your remote desktop icon Click Connect You should see your established account without the number at the end and Other User If you ll be using the same User Station on your computer each time we recommend clicking on the established account and entering your password If you ll be using multiple User Stations on your computer we recommend always using Other User and entering your User Name and Password each time Copy one or more client archive files to the server for use in AuditWare Direct Option 1 Copy and Paste a Open Windows Explorer on your AuditWare Desktop b Inthe left hand column click the next to Computer to expand its contents c Navigate to the AWBARN folder on your local drive containing the latest versions for your client data If you are using AuditWare on a local network this will likely be on your network drive Otherwise it will be on drive C d Select the files you wish to copy We recommend that you copy all files but the minimum you will need are the files ending in ARC and AIF associated with the clients you want to copy e Right click on the se
71. ailable by selecting Use AuditWare Tools When a client has been started and you select Run the Current Client from the Access Menu another menu appears with these three choices FIELDWORK OFFICEWORK and SETTINGS This refers to running the FieldWork Module the OfficeWork Module or changing the settings The FieldWork and OfficeWork modules form the basic program where most of your work will be performed The settings menu allows you to change how both modules operate and gives you various options as to how you wish the final audit report to appear You may switch readily between the modules at any time It is not necessary to complete all input before creating an audit report You may wish to create various exhibits several times during the course of input just to see where you stand since it is quick and easy to do Select TURNKEY from the main OfficeWork menu to create or print the entire audit report with one key stroke AuditWare is fully menu driven but certain menu selections will remove the AuditWare menu from the screen leaving you free in a Lotus 1 2 3 worksheet to enter data or to use the arrow keys to move around view data etc When this occurs the AuditWare menu may be restored at any time by holding down the CTRL key and pressing the letter M AuditWare Development Company maintains a powerful sophisticated server on which a portion of memory is assigned to each user station Users log into their portion of the server using
72. al activities fund s These may be keyed in manually in the Per Books Amount column of the trial balance established with the fund level adjustment journal or established with the government wide adjustment journal The reason that it makes no difference to AuditWare is that the total government wide balance in these fund types apply to the government wide statements and only to those statements This fund type does not apply to the fund level statements The only caveat is when you are using your account groups as governmental activities funds and want the ability to switch to the old reporting model and have accurate statements Inthat case all adjustments should be made inthe government wide journal If you want to make adjustments to capital assets which you will want to supply to the client regarding inaccuracies in the data which they supplied you for instance you will want to key in their balances in the per books column and use the fund level adjustment journal for those entries Note that all current period depreciation should either be allocated to the various desired function codes or account 300 unallocated depreciation should be placed in the AW column of the trial balance 53 If you will be using AuditWare s automated reconciliations you should also enter a name in the Reconciliation Name column of the trial balance only when in a Governmental Activities fund type does this column show up To find the proper name cl
73. al balance and re save it Default account codes for new trial balances optional When active this setup provides a starting set of account codes when you establish a new fund in the FieldWork module If this setup is left inactive new trial balance input forms will be created with no accounts and each account code must be typed in along with the associated amount If you will be importing the accounts and balances from an ASCII file this setup will not be needed F Handling Special Features of the New Model Financial Statements 1 Reporting Unassigned fund balance in the Governmental Balance Sheet The equity section of this statement requires you to differentiate between major and non major funds on certain lines and to report unassigned fund balance by fund type In the following example the minimum and maximum or SAG for capturing fund balance not illustrated would be the same for all of the lines CAPTIONS IN WORDS LIMIT TO THIS LIMIT TO FUND TYPE MAJOR 1 NONMAJ 2 Unassigned 1 Unassigned reported in nonmajor 2 Special Revenue Funds SRF 2 Capital Projects Funds CPF 2 Permanent Funds PERM 2 Reporting special and extraordinary items on the governmental operating statement This statement requires special and extraordinary items to be reported below the line While these are uncommon your setup should allow for them There are special classes for these items which should be used both in your setup and
74. and alone list of SAGS Only fund numbers can be used This same principle applies to the Individual Function Code Definitions setup see above 70 In that setup only the fund and function code columns are associated with SAGs In both setups the fund number column FD is associated with both SAGs if any and account definitions d Using the AW column When running the new reporting model there is also an AW column in the individual object code definition setup It is used for entering numbers which are a part of the AuditWare chart of accounts which you want to have entered for you automatically when a trial balance is saved See the AuditWare Chart of Accounts exhibit in the back of the AuditWare user manual for information on which numbers to enter but generally they are used to identify such items as program revenue type for purposes of the statement of activities To make an AW entry which is effective only for a particular fund include a fund number in the FD column When the fund number is left blank it has the meaning of all other funds Be sure to make all of your AW entries before you start saving trial balances since this feature only runs once for each trial balance Once any AW entries are present in a trial balance they are no longer set automatically If you make subsequent changes to this setup and want to update a particular trial balance either key in the changes there as well or erase all AW entries from the tri
75. and this setting is set for Yes the adjustment will be made twice To correct that either set this setting for No or remove your manual entries from the journal If you wish to make the adjustment manually change the setting to No and refer to the section which follows below regarding making the entries manually Making the Look Back Adjustments for Internal Service Funds Manual Entries This adjustment may be made for you automatically by AuditWare if desired See the section immediately above for more information Make the look back adjustments for internal service funds to remove the doubling up effect of those funds using the government wide adjustment journal If an internal service fund is a governmental activities type at the government wide level but you have an expense which is business type unlikely establish a new internal service fund and place that expense there In individual fund settings set the government wide fund type as business type for the new fund and change its combined fund number 54 to be the same as that of the original fund If you have no significant interest earnings interest expense or revenue from external customers in the fund itis a fairly simple process Start by removing all revenues and expenses since they have already been accounted for in the funds which do business with the fund That leaves only the balance sheet and equity accounts Now remove the previous net income or net loss
76. are different from each other but are treated as OR when the same code type is used in more than one set There is no problem with mixing and matching code types between the three MIN MAXs The first could be code type OBJ object with a minimum of 1100 and maximum of 1110 The second could also code type OBJ with a minimum of 1113 and maximum of 1119 Note that 1111 and 1112 are omitted The third MIN MAX could be code type FN function with a minimum of 20 and maximum of 20 The resulting logic of this line of the setup would be to capture the dollar amount of object codes which are either between 1100 and 1110 OR between 1113 and 1119 AND in both cases the function code is 20 Using a formula instead of minimum and maximum account codes Any of the class abbreviations may be used in a formula in the first MIN column instead of supplying a code type or minimum and maximum For example entering AS will compute the total of assets for that line RE EX will compute net revenue and so forth In addition to the class abbreviations three shortcuts may be used in formulas NI net income PPA prior period adjustment and NIF net inflow Net inflow NIF is the total of net income NI plus the net of residual equity transfers in and out ETI minus ETO Be aware that the EQ class refers to post closing equity net income is already included To get beginning fund balance use EQ NI or EQ NI PPA if you are using a prior period adjustment l
77. art of Accounts This setting allows for changing the master controls for exhibits chart of accounts definitions etc See Chapter 8 Setting Up the Chart of Accounts for more detail This menu will rarely be used except by users of AuditWare for Local Governments ALG If you need to change equity closing codes go to the regular Settings menu and select the Individual Fund Settings category of settings ALG users will choose this setting to return to any chart of accounts they are working on Exhibit Creation Settings Include inactive lines on general purpose exhibits The default setting is NO The option for including inactive lines on the general purpose exhibits is not effective for proprietary fund operating statements since there are too many possible lines to include on a page Also be aware that a NO setting on these items does not affect the cash flow statements Exhibit A 5 etc The inactive lines in those exhibits must be deleted manually if you want to exclude them using the Lotus 1 2 3 menu Control how zero amounts are represented in exhibits The default setting is double dashes but you may select single dashes blanks or actual zeroes How are dashes which represent zero amounts to be aligned The dashes may either be centered or right aligned in the cell Maximum length of client name to show as one line on cover sheet This setting is active only when using Audit 1 S D for Texas School Districts The Maximum Length
78. art of Accounts used in the creation of the Statement of Net Assets and the Statement of Activities Examples are 1 2 or 3 for different types of program revenue Users of AuditWare for Local Governments can set up these automated entries by loading the setup for individual object code definitions and entering them in the AW column Computer Drive Settings Floppy disk drive if any CD ROM drive if any USB Drive if any Network drive if any 43 CHAPTER 6 Using ASCII Files A General Information 1 Overview The ability to load trial balance data automatically from the school district s computer system rather than having to key in the data manually will save several hours of work when using Audit I S D The most efficient method of doing this is by use of an ASCII file The word ASCII is an acronym for American Standard Code for Information Interchange It sounds complicated but it is really a DOS file in its most simple format It is just pure text or numbers and is sometimes called a flat file or a text file The ASCII file conversion feature of Audit I S D is called ASCII Master and will convert files which are in a number of formats There is also a Custom Settings selection which allows you to specify the format of your file and the location and length of the fields which will be used for processing the data Requirements for the File s Layout and Structure The file used should be a standard ASCII file with no
79. at the government wide level but you have an expense which is business type unlikely establish a new internal service fund and place that expense there In individual fund settings set the government wide fund type as business type for the new fund and change its combined fund number to be the same as that of the original fund See Making the Look Back Adjustments for Internal Service Funds under Using the Government Wide Adjustment Journal later in this chapter for instructions as to how to make the adjustments As noted there these adjustments may also be made automatically If you have problems producing the correct balances for the government wide statements or the reconciliations you will find the following tools helpful a Inthe FieldWork module select Go To Government Wide Statements to see an individual fund in the format of either the statement of net assets or the statement of activities b In Report Master both lead schedules and the standard trial balance report types report both the fund level and government wide amounts c Government wide information for each fund can be reported and printed by selecting Go To Lists from the main FieldWork menu d By selecting Custom from the lead schedule menu in Report Master you can capture data based on input in the AW column of the trial balance program revenue capital assets related debt etc e Inthe FieldWork module select Go To Government Wide Repor
80. ays be able to use the client s chart of accounts in pure form It may be necessary to tweak it somewhat to fit the AuditWare program For simplicity we recommend that both the trial balances and the exhibit setups use only two code types function and object Function codes should be used with all expenditures in governmental funds Also keep in mind that Other Uses and Transfers Out must also be computed as distinct from expenditures in the operating statements The same is true for Other Resources and revenue It is best if all classes of the trial balance assets liabilities revenue expenditures etc are represented by object codes However object code account numbers in one class can be the same as within another class if so specified 68 by the client s chart of accounts Assets for instance could use the range 1000 through 1999 and revenues since it is a different class could use the same range of numbers When the client s chart of accounts is not well organized certain object codes may have one meaning in one fund but another meaning entirely in another fund When this is the case you will need to define that account down to the fund number level see individual object code definitions below and possibly use a specified account group SAG see above Entering Data for the General Setups 1 Individual function code definitions optional A function code is that part of the client s account code structure which des
81. bnail User Manual which is included as an exhibit of this User Manual provides the step by step process for creating an audit report from start to finish B Getting Help While Running the Program 1 Accessing the User Manual Electronically This entire manual can be accessed while running the program and topics can be looked up by subject To do this select HELP from the main FieldWork or OfficeWork menus or press the F1 function key while at the AuditWare Access menu You may also press CTRL H at any time a menu is not loaded 2 Calling the Helpline If you have questions or need assistance which the user manual does not provide do not hesitate to call 800 688 2333 The support personnel are Paul Shaw Greg Shaw and Dolly Shaw During the audit season the office is normally manned between the hours of 7 00 AM and 7 00 PM MST on week days and on Saturday mornings After business hours the calls are forwarded automatically to the residence number of Paul Shaw or to a recording Support is also available by e mail at auditware cox net or on our web site www TheAudit com Support by Fax You may also send a handwritten fax with your question or problem to 866 703 4581 This is a toll free number It is not necessary to direct it to a particular person s attention or to include a cover sheet as long as the return fax and telephone numbers are included Using fax support avoids telephone tag and provides you with a hard copy of th
82. cannot exist on the hard disk with the same county district number Change the client s fiscal month ending This setting should be set as month 8 August for Texas school districts and month 6 June 30th for California school districts and those Texas districts which have changed their fiscal year to June 30th To use an ASCII file or produce financial statements for an interim period select Change the Date of the Current Client on the AuditWare Access Menu then select either MONTH or YEAR Save the current client with a different archive file name H Letterhead Settings J 1 2 Pon Place a letterhead on the letters when they are created The default setting is YES Up to five lines are available for this internally generated letterhead It uses a different font than the font used in the letters in order to appear more realistic If you will be using your actual letterhead set the first setting to NO to disable this letterhead Government Wide Settings Set AW codes automatically in trial balances When set for YES this setting enters entries in the AW column of trial balances It only affects funds which are used for the government wide statements and only those trial balances which do not already have any entries in the AW column Be aware that this is not an exact science and such entries should be reviewed for appropriateness for any given client The AW code is used for making entries from the AuditWare Ch
83. change these settings again The change is also effective for the current client If you select NO the change is effective for the current client only and will be saved with its data Settings saved with the client data take precedence over the default settings This is so thata client may be moved among multiple computers and retains the same settings until they are changed again While selecting settings if not all of the existing setting is visible on the screen press the left arrow key to highlight the setting and the complete setting will be visible on the top of screen such as in the case of the client s name 35 B Printing Page Number amp Pennies Settings 1 2 Include italics formatting when printing The default setting is YES Include shading formatting when printing The default setting is YES Include page numbers on the audit report The default setting is YES Prompt for page numbers when printing This setting will display as N A when the setting Include page numbers on the audit report is set for NO Prompting for page numbers is designed for unusual situations and is an unwieldy and time consuming method for printing page numbers A more efficient approach is to use the setting below View Page Numbers or Set Page Numbers Manually The numbers you assigned when prompted for a number are temporary while the numbers you change manually are permanent until they are changed again Also the prompted numbers
84. d 1 Yes 2 No If the answer to the above question is a 1 supply the reference numbers form the Schedule of Findings amp Questions Cost in the box below Examples 2013 2 or 2013 2 and 2013 4 without quote marks Were there Material Weaknesses found 1 Yes 2 No If the answer to the above question is a 1 supply the reference numbers form the Schedule of Findings amp Questions Cost in the box below 80 Examples 2013 2 or 2013 2 and 2013 4 without quote marks Compliance Section 2 Were there instances of noncompliance that are required to be reported under G A S 1 Yes 2 No If the answer to the above question is a 1 supply the reference numbers form the Schedule of Findings amp Questions Cost in the box below Examples 2013 2 or 2013 2 and 2013 4 without quote marks LETTER 3 Report on Major Program Compliance amp Internal Control Circular A 133 1 Is there more than one major program 1 Yes 2 No 2 Is the client s response to audit findings included in the schedule of findings amp questions cost 1 Yes When the above question is answered YES 1 a paragraph is included in the report disclaiming an audit of such response Compliance Section Is this a qualified opinion on compliance 1 Yes 2 No If the answer to the above question is a 1 supply the information indicated below for each federal program which caused this opinion to be qua
85. d an internal service fund with 1 000 in net income and no significant investment earnings interest expense or external income After adjusting out all revenues expenses and equity you would add a new expense of a NEGATIVE 1 000 giving it the function code of either your largest function or the one most logical for that fund This assumes of course that the 1 000 is not a significant amount to the government and need not be allocated among multiple functions based on percentages The fund still reports a net income of 1 000 on the Class Report screen referred to above because of the contra sign of the expense If you had investment earnings of 200 it would not be adjusted out and the negative expense assigned to a function would be 800 The net income would remain the same If you were dealing with a net LOSS in the fund the 1 000 or 800 expense above would be entered as a normal positive amount 55 Seeing the Results of Your Work It is not necessary to complete all government wide adjustments before seeing the effect of your adjustments on the government wide statements At any time you may go to the OfficeWork module and create the statements To see an individual trial balance in the format of one of the statements load the trial balance in the FieldWork module and select Go To Government Wide and Statements To see a preview of the automated reconciliations select Go To Government Wide and Reconciliations Preview Other Re
86. d file type for files from INCODE software for instance request a file in AuditWare Format and ignore the requirements below REQUIREMENTS AND_ OPTIONS 1 File Type The file should be a standard ASCII file with non delimited fixed length fields Non delimited means there are no spaces commas or other characters separating the fields This is a common type of ASCII file used for database information and can be created or read by almost any commercial software A carriage return for each line and an end of file marker must be included 2 File Structure Ideally a 17 digit account code would be present in all records made up of the following subfields sections fund 3 numerals function 6 numerals object 6 numerals filler 2 numerals The 17 digit account code should be followed by two 12 digit fields occupied by account balances and the budget in each record If the budget is not available this field may be omitted Zeroes may be used as filler in any field but in the case of data fields which are signed with minus and or plus signs the sign should precede the zeroes i e 00000123 45 If this structure is not possible or practical to produce the only fields actually required are fund function department and object codes and may be of any length The account description may also be included if desired this is helpful in the first year 3 Signing of Positive and Negative Numbers Negative numbers should be express
87. d to the account code section of each trial balance where pre defined numbers are entered by the user to identify certain items see the AuditWare Chart of Accounts exhibit in the back of the user manual and 3 There is a government wide adjustment journal which posts to the trial balance but produces a resulting balance which is used only for the government wide financial statements A Conversion Steps in Brief Review the previous chapter 1 Finish your fund level adjustments before starting government wide input 2 Close out clearing account agency funds if necessary 3 Create the fund level financial statements and review them 4 Keyinthe original budget for the general fund and major special revenue funds 5 Establish the cumulative balances for general capital assets and long term debt 6 Enter the AW and RFN account codes in each trial balance 7 Use the government wide adjustment journal to adjust governmental funds to the accrual basis of accounting 8 Make the look back adjustments for internal service funds automated or manual B Conversion Steps in Detail 1 Review the previous chapter if you are implementing GASB 34 for the first time 2 Go to the FieldWork Module and assure that the basic fund level input is complete This includes making the 50 fund level adjustments using AuditWare s traditional fund level adjustment journal If the client has a clearing account agency fund it will need to be c
88. date is at bottom 1 Yes 2 No 1 When referring to this client possessively i e the City of Dallas s Financial Statements 1 Use apostrophe S s 2 Use an apostrophe only LETTER 1 Opinion on Financial Statements Qualify the opinion for lack of controls on agency student body funds 1 Yes 2 No Have you been engaged to audit at a more detailed level than the opinion unit level 1 Yes 2 No The typical answer to the above question is No See note f in Appendix 11A 1 of PPC s ALG guide Disclaim part of the Other Supplementary Information 1 Yes 2 No Enter a 1 for YES if you are disclaiming an audit of one or more schedules Is the client a component unit of another governmental entity If so what is the name of the primary government If this is a non Yellow Book audit change that setting from the Settings menu Client Category LETTER 2 Report on Compliance amp Internal Control G A S Is the client s response to audit findings included in the schedule of findings amp questions costs 1 Yes when the above question is answered Yes 1 a paragraph is included in the report disclaiming an audit of such response What is the date of the separate letter to management dated if any in words Leave blank if no letter was sent Internal Control Over Financial Reporting Section Were there Significant Deficiencies foun
89. de Definitions Using the Current Settings This starts the capturing process No 8 Quit Converting ASCII Files This selection returns you to the AuditWare Access Menu It should only be used if you want to abort the process of converting an ASCII file What Data From the ASCII File Will Be Included in the Conversion All fund numbers which have been established manually prior to the conversion will be converted By default all records in the ASCII file which contain data are included in the conversion However specific ranges of object codes may be excluded if desired by selecting Object Codes to include in the conversion from the Operational Settings menu Changing the File Type Settings FILE TYPE SETTING menu 1 ALG Standard Format 2 Enter a custom layout for the file This menu allows you to specify a layout for the file Many files can be converted by selecting File Type 1 ALG Standard Format and then changing the operational settings as appropriate Using Custom Settings OVERVIEW The custom settings allow you to specify within certain limits which fields are included in the ASCII file you are converting and the length of each field Use the arrow keys to determine the items which may be changed If your cursor will not move to a particular item it may not be changed A record is defined as a line or row of the file Each record is made up of sections called fields ALL ASCII files processed by ALG must b
90. ds when business type eliminate all Due To s and Due From s related to other enterprise funds In both governmental and enterprise funds items due to and from component units should remain Items due to and from fiduciary funds should be adjusted to be due to or from external not eliminated See accounts 305 and 306 below including following remarks Fiduciary funds themselves may be ignored since they are not reported in the statement 84 Transfers should not be eliminated They will be automatically netted within the appropriate columns of the SOA However transfers from and to fiduciary funds should be reclassified as revenues and expenses since those funds are not reported in the SOA Even though eliminations are not required for users of the TSD product and are not required for ALG users provided you have accounts for due to fiduciary funds and due from fiduciary funds you may wish to eliminate the Due To s and Due From s anyway so that trial balance and lead schedule reports generated from Report Master will eliminate them in the government wide balance column of such reports and thereby prevent possible confusion Codes 301 304 identify special and extraordinary items for the SOA The fund statements use the Class code to 300 306 Miscellaneous Items TSD CSD ALG 300 Unallocated Depreciation Expense SOA Yes Yes Yes 3012 Special Items In SOA Yes Yes Yes 302 Special Items Out SOA Yes Yes Yes
91. e activate an exhibit and subsequently change the FieldWork data which affects that exhibit it will not be updated when you use the CREATE EXHIBITS command or the TURNKEY command If you subsequently re activate the exhibit do not forget to re create it to update its data if its FieldWork input has changed You may also find it necessary in this circumstance to reprint the exhibits and documents which follow the re activated exhibit since the page numbering sequence and exhibit label may be affected The Table of Contents may also need to be re created and or reprinted for the same reason Put blank lines between fund groups on the SEFA exhibit The default setting is YES Include The accompanying notes are on combining exhibits Allows you to change the line which refers to the footnotes to read however you would like Include T E A data control codes and fund numbers on exhibits Audit S D product only Include fund numbers on combining exhibits Include inactive balance sheets on combining exhibits When set for NO balance sheets containing all zeroes are excluded from the combining exhibits The default setting is YES Place dollar signs only at top and bottom of SEFA schedule pages When set for NO dollar signs are placed at the top and bottom of each section Place all combining exhibits in the same section of the audit report Selecting YES returns the audit report to basically the same segmentation used in 1999 all comb
92. e estera tee aee Ene eode Rh ee oue e eite EE 48 CHAPTER Z Tips tor Using Lot s LL Ba ee mere eee rue e d dee rte ex 49 Bess O e Rn ida udin E e 49 B Insertor Delete a ROW or Column i itte t eene Detenidas oio ten e aki he edo en enu tino diana ida 49 G Change a Column Width heh he ette nra nee i e hinten euo 49 D To Edita Cell S uch as a Row of Textiles 49 E Underline Bold and Italics Entire Cell s oooonoocccnononaccnononanonononnconononnnnnnnnnnnnnnnnnnn nnne nnne nn cn nennen 49 F Underline Bold and Italics within a Sentence oonnncnnccccnococonononononoconoconononononononononononononononononononononononanananon 49 G To Delete the Contents of a Cell cnica ti eene eite tiene esta oe uere sds a e ata cn 49 CHAPTER8 Annual Input for the Government Wide Statements sss ener nnne ensis nn nnn 50 A Conversion Steps In Brief eer ret pete ba o eene eere ponen gute ease AAA E raa angu 50 B Gonversion Steps in Detalla tte e ete e eet a eee ad 50 C Using the Government Wide Adjustment Journal sees enne nnne nnn nn nsns n nnns 53 1 Governmental Activities Fund s ct tret I a et TRAE E HR ANTT ween 53 2 Accessing the Journal nennen enne nnnnn nnns en nnne nn asas sss s essi nn ga sa sisse aset sa inis ases ES E eisiaa 53 3 NIEISIS Isa QY 53 4 Establishing Opening Balarces eR tese ad
93. e funds SNA9 Payables for compensated absences which are not due in the current period are not reported in the funds SNA10 Payables for contracts which are not due in the current period are not reported in the funds SNA11 Other long term liabilities which are not due and payable in the current period are not reported in the funds SNA12 Other long term assets are not available to pay for current period expenditures and are deferred in the funds SNA13 Court fines receivable unavailable to pay for current period expenditures are deferred in the funds SNA14 Franchise taxes receivable unavailable to pay for current period expenditures are not accrued in the funds SNA15 Ambulance receivables unavailable to pay for current period expenditures are deferred in the funds SNA16 Assessments receivable unavailable to pay for current period expenditures are deferred in the funds SNA17 Equity in a joint venture is not reported in the funds STATEMENT OF ACTIVITIES LIST NAME TOTAL RECONCILIATION SOA1 Capital outlays are not reported as expenses in the SOA SOA2 The depreciation of capital assets used in governmental activities is not reported in the funds SOAS3 Trade in or disposal of capital assets decreases net assets in the SOA but not in the funds SOA4 The gain or loss on the sale of capital assets is not reported in the funds SOA5 All proceeds from the sale of capital assets are reported in the funds but not in the SOA SOA6 Donations of cap
94. e list of reconciling items will appear next and you will be asked to select one Select None if your adjustment does not relate to a reconciling item or if you re not sure You can change it later if necessary by simply typing the desired reconciliation name into that column of the journal You will next be asked whether you want to copy the account codes and dollar amounts from either a trial balance or the list of suspects Entries may be made in one of three ways a copy the entries from existing trial balances b copy the entries from a list of suspect accounts c press the escape key or click cancel to exit from the menu and make the entries manually Suspect accounts are those accounts in governmental fund suspected of needing to be adjusted when using AuditWare for Local Governments this option will not be available unless the associated setup has been activated and set up When using one of the copying options you may mark groups of accounts to include in the adjustment if you wish Pressing the right arrow key marks an account and the left arrow key unmarks it When the accounts are copied to the journal the adjusted dollar amount is included also As a convenience the signs of these amounts are reversed in the journal Establishing Opening Balances As a first step you will probably want to establish your opening balances for capital assets accumulated and current period depreciation and long term debt in your government
95. e prior year in which case this setting will appear as N A e Use Sub object This Yes No setting is used to exclude the decimal positions from object codes 1110 15 become 1110 in certain special situations There is no need to set it for NO if your client doesn t use decimals on object codes A typical use is when the current year data contains decimals but the prior year doesn t and you want to produce a year to year variance report which provides comparability at the object code level f Grand Totals for Each Fund The choices are None Function Code Object Code and Function and Object Codes This setting is active only when you are using a combined fund for the report and there are multiple individual funds within the combined fund It will provide the totals you select following each of the individual funds g Grand Totals for Each Report The choices are None Function Code Object Code and Function and Object Codes While this setting is more useful when dealing with combined funds it may be utilized for individual fund reports as well It simply reports the totals you select at the end of the report and is the total of all funds included in the report h Collapse Projects into Funds When reporting special revenue funds Report Master includes all projects for each fund within the report there are no individual reports by project When this setting is set for No however each project is discretely presented within the rep
96. e reply in case that same question arises again It would be helpful if you could provide an example of the problem if appropriate printing etc Web Based Support Log on to www TheAudit com and select Support Included is an extensive list of How Do I questions and answers organized by topic C Getting Started With AuditWare 1 2 These instructions assume you are using a Windows based computer to connect with AuditWare Assign each user station you have ordered to the individual who will use it OPTIONAL Create a shortcut on your local desktop for logging in Click the start button on the far left of your taskbar at the bottom of your screen Click on All Programs Accessories Right Click on Remote Desktop Connection We recommend you choose Send to Desktop for easy access to AuditWare 2o 7p Share local resources form your computer This is necessary for some AuditWare menu choices and will allow you to move data back and forth from your computer without having to minimize AuditWare to copy and paste Click on Remote Desktop Connection in Accessories or on your desktop Click on the Options arrow on the opening screen Click on the Local Resources tab Inthe Local Devices and Resources section click on the More button Usethe checkboxes to share the desired local drives and devices listed for your computer We recommend clicking the checkbox to share all local resources Click OK Your se
97. e standard ASCII files with fixed length fields and must contain a minimum of the fund function and object account codes For purposes of using custom settings all sections of the account code which appear in any one record must appear in all records and in the same position within the record The following columns appear on the Custom Settings selection screen FIELD DESCRIPTION This identifies the fields in the file The fields described as skip are there to allow you to omit extraneous data such as dashes spaces or maybe an account field used by the client for internal purposes 46 INCLUDED IN FILE Type Yes or No to specify whether a particular field is included in the ASCII file you are converting You will note that certain fields say Required in this column and cannot be changed Change the Skip fields to Yes if the file contains extraneous data in that position which you want to exclude such as dashes FIELD ORDER This column identifies the relative position of the fields within the record You may use decimals if desired After changing one or more numbers press the escape key to sort in the new order FIELD LENGTH This is expressed in terms of the total number of digits or characters occupied by that field See OVERVIEW above for the definition of a field ACTUAL FIELDS SAMPLE RECORD The fields from the 1st record of your file are displayed in the ACTUAL FIELDS SAMPLE RECORD column Also the to
98. e starting setups for another client instead of the GFOA default setups You may do this by copying all of the setup files from the first client to a diskette then copying them back to the hard disk for the second client 73 The names of all setup files for the old reporting model begin with S and N for the new model They are maintained in the CAAWDATA folder for the active client To copy them to a diskette at the DOS prompt the command would be to type COPY C AWDATA N A and press Enter This could also be accomplished using Windows Explorer or My Computer Before copying the files to the second client first start the new client and go to the chart of accounts menu This establishes the GFOA setups for the new client Then copy the files from the diskette to the hard disk to overwrite the GFOA setups The command at the DOS prompt would be to type COPY A CAAWDATA and press Enter 74 EXHIBIT 1 THUMBNAIL USER MANUAL How to Create an Audit Report From Startto Finish Using AuditWare for Local Governments Installing A B If AuditWAre is not installed begin by loading Lotus 1 2 3 Insert the AuditWare install disk and select File then Open Change the drive indicated to the one you are using and double click the install wk3 file which is on key twice When a menu appears select INSTALL You will be asked for your firm name and other basic information all information can be changed later with the Settings menu
99. ecececsssesneaecesecssessesasaeeeeecsseesesaeaeeeeeesseesesaeaeseeesesenseaaes 27 2 Verifying Individual Fund Settings Users of Audit 1 S D for Texas School Districts 27 3 Input of Indirect Cost Users of Audit 1 S D for Texas School DistrictS occocoonccooocnnononacnnonnonanononnnos 28 J Using Report Master ene Ete erem Teig ee alioli ee e Ee Date Ene o age Dun 28 1 Run the Current RepOFt nete eec tette titel dee te te AR AE dex tete i Rein 28 2 Selecta Different Report e her Ree Ree RE eR ee T P eR saa Rea 28 3 Change the Current Report Settings c ccccccccsssssssssecececsssesesseseeeeseesseseeaeseeeeecessesesaeseeeessesseeaaeseeeeseesee 29 4 Establishid NeW REDON toe derer TA AAA t ated 30 5 Nonus O A A ee eee 31 CHAPTER 4 Using the OfficeWork Module maraen eee N EO Ea AEEA aaao A e EAEE TADEO REEE TREET Eai 32 As OVEN E Wuni O NS 32 B Creating the Audit Report easier teo etr dere oet ako a ad dada 32 Ge Editing Financial Statements 5 1 erem a etre eere t etes redes pet d 32 D Editing the Notes and Opinions cccessssccccecessessnsecececeesssecseaeseeeeseesseeaaesececsseeseeaaeeeeecesaeseaaeaeeeeseessessaasaeeeeeens 33 1 Enter in FieldWork to hold editing to a MiniMuUM ccconnncccccnnnnnnnanononnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnonnnnnss 33 2 Required editing i meet ett reete A rene cte sues 33 3 Using the Notes amp Opinions MENU
100. ed with a minus sign The data must be signed as a self balancing trial balance assets positive liabilities negative etc The budget may be signed the same preferred method or in reverse signs to the actual 4 Decimals Decimals may either be implied or included in the data fields Including them is preferred REPLY TO AUDIT LS D USER The AuditWare user must be informed as to how the file is laid out or informed that it is produced in ALG Standard Format see below Please fill out the section below and return this sheet to the AuditWare user 5 Is the file produced in ALG standard format Yes No If not fill out the column below This File ALG Standard Format What is the length of the fund code 8 Is it followed by a separator such as a period or dash No What is the length of the function or department code 6 Is it followed by a separator such as a period or dash No What is the length of the object code 6 Is it followed by a separator such as a period or dash No What is the length of the account description if any None Is the budget field signed in reverse of actual No Are decimal points included in dollar amounts Yes What are the lengths of the actual and budget fields 12 Completed by Telephone For other information contact Paul Shaw at AuditWare Development Company Inc 800 688 2333 FAX 866 703 4581 E MAIL auditware cox net EXHIBIT 6 ACCESS MENU Run the Current C
101. een the column letters at the top of the screen or right click on the column letter and select column width To Edit a Cell Such as a Row of Text Double click on the left most cell which contains the data or single click it or press the F2 function key Underline Bold and ltalics Entire Cell s Select the cell s by dragging your mouse and click on the U B or I icons at the top of the screen Underline Bold and Italics within a Sentence To place italics bolding or underlining within a sentence edit the line and place your cursor at the starting point Press ALT F1 then type ba to create the symbol which marks the start of the formatting Then type I if you want italics b if you want bold or _ if you want underlining Use ALT F1 and type ea to create the symbol which stops the formatting at the end of the text Press Enter to accept the changes To Delete the Contents of a Cell Select it and press the delete key 49 CHAPTER 8 Annual Input for the Government Wide Statements The first two financial statements the government wide ones are the primary challenge of GASB 34 The Statement of Net Assets and the Statement of Activities report capital assets and long term debt which are not reported elsewhere omit all fiduciary fund types regroup the remaining fund types into three categories governmental activities business type activities and component units typically require that internal service funds
102. eftmost digit of a number with a symbol or alpha letter to indicate that it is negative For the rightmost digit the symbols will be converted to numbers using the following cipher space 20 2 1 2 3 4 9025 amp 6 7 2 8 9 The Overpunched Right setting also will handle EBCDIC overpunching For the leftmost digit A through represent 1 through 9 as a positive amount while J through R represent the same numbers as negative amounts If No 5 is set for No all amounts will be divided by 100 when processed This is used for situations in which cents are included in the data but there are no decimals included No 6 controls the maximum number of records from the ASCII file which are processed at a time To conserve memory and maximize speed the program converts the larger funds in sections separating the fund into 47 separate files then gathering them into a single file to create the trial balance for the fund Unless you are using a fast computer with ample memory available to Lotus 1 2 3 keep this setting at 500 or below If you are converting several files you may wish to experiment with different settings to determine the optimum setting for your computer To stop the conversion process during experimentation press the Escape key and you will be returned to the main menu when the current section has been converted Running the Conversion Select number 6 Create Trial Balances Using the Current Settings fr
103. ence should set up the chart of accounts What should do first There is no required sequence but doing some things before doing other things can save you time Here are some tips a If you complete the Individual Object Code Definitions setup first it can serve as a very helpful reference while setting up the financial statements the Exhibit setups Also since this setup has a column which can be used for Specified Account Group SAG names you will probably find it easier to place them here if needed than in the stand alone list of SAGs while setting up the financial statements b Completing the Individual Function Code Definitions setup next provides some of the same advantages Function codes will often be called department numbers in the client s chart of accounts This setup also has a column for SAGs A typical use of SAGs in this setup is grouping several departments into a functional category such as General Government when the department numbers are not in sequence for that category use of a minimum and maximum will not work c It will probably save you time not to activate any combining or individual fund exhibit setups initially First complete the general purpose setups and be sure they are working properly You may find that you don t need them at all and you can always return and activate one or more of them later if you do B Terminology amp Concepts 1 Setups Each primary activity in the setu
104. enerally the RFN code identifies the revenue function and the AW code identifies the revenue type for the statement of activities but the AW field has other uses as well You will note that all of the numbers which are entered in the AW field have been arbitrarily set by AuditWare The abbreviations of AuditWare products used below are as follows TSO Audit 1 S D for Texas School Districts CSD AuditWare for California School Districts and ALG AuditWare for Local Governments Other abbreviations are SNA Statement of Net Assets SOA Statement of Activities and GW Government Wide These accounts are entered directly into the trial balance they are not included in the fund level adjustment journal If you need to split an amount of money either insert a row manually or use the CTRL C Codes Menu NEW command then do it manually in the per Book Amount column TSD and CSD users will find that some of these entries appear automatically in the trial balance but they may be changed as needed This is also true for ALG users if the associated cross walks have been set up Summary RFN Revenue Functions for Statement of Activities AW AW Descriptions 1 4 Program Revenue Type 100 139 Net Assets Equity 200 Eliminations 300 307 Miscellaneous Items The RFN Revenue Function Code Revenue identified as program revenue in governmental funds having a 1 2 or 3 inthe AW column typically also has a revenue function
105. enu If you are ready to convert the file now select ASCII file and this will load the ASCII Master opening screen which includes the following main menu Select the ASCII File to Use View a Few Lines of the File Selected Select the File s Type Change the Operational Settings Use ASCII Utilities Create Trial Balance Files Using the Current Settings Capture Object Code Definitions using the Current Settings Quit Converting ASCII Files When selection number 6 is chosen trial balance files will be created Be aware that this conversion process may take several minutes to complete depending on your computer s speed the size of the file you are converting and the operation settings you have selected See also Running the Conversion later in this chapter for more information When the conversion is completed all trial balances will then be reloaded and saved automatically When this is completed the normal FieldWork main menu will appear and you are ready to run the program as if you had entered the data manually D Usingthe Main Menu ASCII Master Main Menu 1 Select the ASCII File to Use 2 View a Few Lines of the File Selected 3 Select the File s Type 4 Change the Operational Settings normally not necessary 5 Use ASCII Utilities Optional 6 Create Trial Balance Files Using the Current Settings 7 Capture Object Code Definitions using the Current Settings 8 Quit Converting ASCII Files
106. es Place all combining exhibits in the same section of the audit report Use CAFR add in to create a compete CAFR Include combining financial statements in the audit report Change the reference to the footnotes on financial statements Create coversheet for small hole in cover Change exhibit numbers B 3 to B 4 etc manually Automatically de activate the SEFA schedule if not a single audit Include memorandum totals on Exhibit A 3 old model only 97 Set or unset a document or exhibit as Place Holder Only Include fund numbers on combining financial statements Create the statement of activities to print on one page Include the original budget on supplementary budget comparisons Individual Fund Settings Change the fund name Change the combined fund number to aggregate funds Change the fund type Change the government wide type Change whether a fund is considered budgeted Designate to be a major fund override automatic computation Change the equity closing code Make the lookback adjustment automatically ISF funds new model Change the TEA federal program code K code Change the CFDA number Change the pass through grantor project number Change the state pass through agency name Change the federal grantor agency name Change the column headings for funds on the combining statements Client Settings Change
107. es d 69 1 Individual function code definitions optional ooocccnnconnccononnnonanoannnnnnnnonononnnnncnnnnnnncnnnnnnncnnnannnccnnnnns 69 2 Individual object code definitions optional ccoococccnonicnnonanonnnonanonononananoncnnnannncnnnnnnnnnnnnnnnnnanannncnnnanos 69 3 Default account codes for new trial balances optional coooooccnonconncnanonnnonanannnnnnnnnnoncnananoncnnnnnncnnnnnns 71 Handling Special Features of the New Model Financial Statements ccccononocococnnnnnnanononnnnnnncnnnnnnnnnnoncnnnnnannnns 71 1 Reporting Unassigned fund balance in the Governmental Balance Sheet ccoconccocoonncnononononannnnnononananones 71 2 Reporting special and extraordinary items on the governmental operating statement 71 3 Net assets on the Fiduciary Balance Sheet Liability Net Assets section 72 Setting up the Statement of Net Assets ooooooocccncnoconononnnnnnnononanononnnnnnnnnnnnnnnonnnnnnnnnnnnrnnrnnnnnnnnnnnnrnnennnncnnannnnnonanannnos 72 1 The Net Assets section is automated sesssesseseeeeeeeeeeeee enne nennen nennen ennt en nen tenente nn 72 2 Setting up the Internal Balances line uere Eh eei etie 72 3 Using SUM formula to total dai 73 Setting up the Top Section of Statement of Activities New Model ccooconccnonccnncnonocnnononannnonananonononannncconnss 73 Setting Up the Bottom General Revenue Section of the Statement o
108. es the governmental operating statement to the statement of activities This automated process makes the assumption that the data needed for the reconciliations will be 1 The adjustments in the government wide adjustment journal except those involving the governmental activities fund s 2 The total government wide balances of the governmental activities trial balance s and 3 For internal service funds of a governmental nature the government wide net total of assets and liabilities and the government wide net income in the trial balance There are three essential differences in the government wide and the fund level statements 1 They have a different basis of accounting measurement focus 2 Internal service funds are normally included with governmental activities instead of business type activities on the government wide statements and 3 Capital assets infrastructure and long term debt are reported on the government wide statements but not on the fund level statements While they differ in other ways these are the ones which relate to the reconciliations 1 Understanding the Reconciliation Lists The best way to get an understanding of the automated reconciliation process is to click on the Reconciliations tab in the FieldWork module and look at the three lists which make it work You can also get there by selecting Go To Government Wide Reconciliations Go To If you will scroll down the screen you will first see help then t
109. esessesasaeeeseeesensaes 59 1 NS NN 59 2 How do l get started utes ic 59 3 Generally what is involved in setting up the chart of accounts ccccccnonococnnnnonononanonononnnnnnnnnonononnnnnnnnnnnnns 59 4 In what sequence should set up the chart of accounts What should do first sssssee 60 B Terminology amp CoN Epis s code rhone DEED nid nime t m ee ete 60 1 RIO E He 60 2 Exhibit Setups vs general un tete dere tetas t a a atadas ate 60 3 Req ired vs Optional Set ps eee E et eden e eni nee sa e ste 60 4 Active vs Inactive Setups sexuels RlenRIN E aaa aaa a AI MEDRIN iii didas 61 C Setting up a Financial Exhibit rtr eni tee rer aee reden are ede Exe e RR Es 61 1 OVERVIEW 2 2 24 toe ee cleat ne E E cedet la ta ete t et ate 61 2 Specitying the class rte btt ette t e Np ed ede 62 3 Specifying the Code Types oe heri Per e eie e peret ER ene te eise earns 62 4 Specifying the Minimum and Maximum account COdBS ccccccnnnonoonnnnnnnnnnanonannnnnnnnnononononnnnnnnnnnnonennnnnnncnnnns 63 5 Using a formula instead of minimum and maximum account codes coccccccnononononnnnnonononanonannnnoncnnnnnnnnns 63 6 Using a Specified Account Group SAG instead of minimum and maximum account codes 63 7 Specifying the caption account description cooococcconoccccnanonnnonononnncnonnoncnonononcnononnnnnnnonnnc
110. essessaeeeeeeecesseeaeeeeeeeesessnsaeaeeeeecsseesesaeaeeeeeceseeseaaeaeeeeseesees 14 4 Establishing Trial Balance Data e cet dica 14 E Load a Different Client cte rone rn Ba ee ta ia 15 F Backing Up a Client to another Drive ooooooocccncncnononooooncnncnnnnnononnnnnnncnnnnnononnonnnnnnnnnno nn iaee inen niti a dass asses nnt asia nnn 15 G Changing the Date of the Current Client cconcocccnonccnncnonocnnonanononcnnnonnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnannnnnnnnans 15 A Using AuditWare Tools A erede AA ie ute eat ax e n 15 CHAPTER 3 Usingthe FieldWork Module occccccconococoonnnnonononononnnononnnanonononnnnncnnnnnnnnnnnnnnnnnnnnn nn snas nasse s sesta sais asas sanis 17 A Entering Trial Balance Data eere s ARRIERE a Re pases e uae ur pages xe EVE SEEMS AEE VETE PERRA 17 1 General Procedures uer tte ati ita 17 2 Moving Around the Trial Balance c cccccccscsssessssececccecessesneaecesecscesseeuaeeesecscsesesaeaeseeecssessesasaeeeeeesseesenaaas 17 3 Dealing With PENN doeet utet deter utem dnt eto cue utate oed eadem d nene eate eto ees usen desea neues 17 4 Helps While Entering Trial Balance Data cccononccccccnncnnnnnonoonnncnnononanonononnnnnonnnnnnonnnnnnnn n nnn nnne nnne nano 17 5 Account Codes inthe Trial Balance oconncccnnicinnccnnncccnonenonannnnnnccnnno cn nano nano nn enne a a nennt nnne 18 H 6 Changing Codes Manually 5 cto a re e es 18 7 Defining
111. essor that is able to run virtualization To download the software to test your processor for XP Mode go to http tinyurl com xpmodetester and run the program on your pc The results will indicate whether or not your processor is capable of running a virtual mode NETWORKING ISSUES WITH WINDOWS 7 XP MODE If you plan on accessing your AuditWare client files from a networked server you may need to provide some additional setup to access your files If you are unable to access your server files please follow the procedures below l Configure the virtual PC to use the host PC s network adapter Shut down the virtual PC Click Start gt All programs gt Windows Virtual PC gt Windows Virtual PC Right click Windows XP Mode vmcx and click Settings Click Networking Click on Adapter 1for a dropdown list showing your computer s network card Choose your computer s network card Click OK Restart Windows XP Mode You should now be able to access your network test by opening Windows Explorer IrQoQmmoommmp 102 NOTE If you are still unable to see a network you may have chosen the wrong network adapter You can check the network settings for XP Mode to make sure they match your Windows 7 host machine by following the second procedure below Follow the procedure with both your Windows 7 screen and your XP Mode Screen The Network Settings for Windows 7 XP Mode Press WindowsKey R type ncpa cpl inthe box and click OK Double click
112. et rr m PU dete see uo eiecti inm ripis 38 E Exhibit Creation Settlngs eet e ect tee cor a eed et vetet o hae i da cd atin ede ates iso a eene 38 E Individual F rigSettillgs 5 e ies 40 G Client Settings beet pd ulna S 42 Hx Letterhead Settings z ot e ci t tt t t i t eei ee acidi deae be Rea 43 I Government Wide Settings ue eo e tere aee eee tare eh ER ve ERE NU vr EE EE M UE Yep 43 J Computer Drive Settings secet tee etes o e nre De amaba bed a ee Det pe e eate Eco auge Dn 43 CHAPTER 6 Using ASCII FIGS sorte te eren ater ERE A A A RV ARE PN eT 44 As Generali OMAN A A ai aeaa aiui 44 1 e un 44 2 Requirements for the File s Layout and Structure cccccnononocnnnnononnnanononnnnnnnnnnnnnononnnnnnnnnanonononnnnnnnnnanana nono 44 B Howto Create or Acquire the ASCII file esses ennemis nennt nnn nns s enne neri nans nnns 44 C QUIE dcc EE M 45 D Using th Main Menu Re E te isos 45 E What Data From the ASCII File Will Be Included in the Conversion ooooccinoccconcconocnnononnnnnncononnnononnnnnn cc nacen conan 46 F Changing the FileType Settings eee eee e ere bete eee Ee en Pek ee 46 G Using Custom sa 46 H Changing the Operational Settings ccccccccccscssssssssecececessesesseaeeeeeceseeseeaeseeeeseesseseeaeseeeesseseeseaaeseeeesseeseseaaeeeeess 47 Running the Conversions eot eet tie ete o ariete tede ed
113. f Activities 73 Additional Information iot e re ette eb t mte te aa 73 1 RUNNING the cllefits err E PER n eH 73 2 Working in a different spreadsheet environment cccoconococnnonononononononnnnnnnnnnnonononnnnnnnnnnnnnnnnonnnnnnnanannonnnnnnnnos 73 3 Sharing chart of account setup files between clientS cocononcoconccnonocanonannnnnnnnnnonarnnnnnnnnnncnnnn nnne 73 EXHIBIT 1 THUMBNAIL USER MANUAL sseeeseeeeenneen nennen nennen tnnt nene nnne nnne tnter senseri et rese tese te se tese nn sites e nene tn ne nn nr ennis 75 EXHIBIT 2 EXHIBIT 3 EXHIBIT 4 EXHIBIT 5 EXHIBIT 6 EXHIBIT 7 EXHIBIT 8 EXHIBIT 9 EXHIBIT 10 EXHIBIT 11 EXHIBIT 12 EXHIBIT 13 EXHIBIT 14 QUESTIONNAIRE FOR NOTES TO THE FINANCIAL STATEMENTS 00 eesseceeeessececeeseeesesnaeeesesaeeesesaceeeeeaeeeeees 78 QUESTIONNAIRE FOR LETTERS AND NOTES TO SEFA eeesscceeeesneceseenceeceeaeeeseeaaeeeseeaaeeeseeaeeeseeaeeeeeeaeeeees 80 AUDITWARE CHART OE ACCO UNTS 5 lode eth t A eters 83 CUSTOM ASCII FILE REQUIREMENTS eseseseeeeeeeeenenen nennen enne esent esent inen ener enne enn 86 Dieci 87 FIELDWORK MENU ioter tetti ete tte hne dete Aa irte ette t beret te e p ied bee itae dette iter bts 88 CODES MENU ENTRLC e 92 FOOTNOTES FIELDWORK MENU eene tenente entren inns inns enne se tn sites stent nete nn nene si inns eris enses 93 OEFICEWORKMENUD RE 94 SETTINGS MENU ooo c reir e
114. findings All of the data possible should be entered in the FieldWork module rather than editing the documents with the OfficeWork module since a particular text report can then be re created without losing your work Exceptions are the three manual documents associated with findings They must be created at least once but may subsequently be edited and saved from either module without a risk of losing your work 2 Entering Data for the Notes to the Financial Statements In the FielaWork module select GO TO INPUT OTHER INPUT Notes to the Financial Statements Input The next menu which appears CURREN MULTI CLIENT gives you a choice of going to the notes for the current client or if your client is a Texas or California school district going to the multi client file which is used for all clients In either case you will be taken to a file which has multiple worksheets The worksheets include a Help screen the first worksheet you will see the questionnaire for the notes and a separate worksheet for each section of the notes Some of the sections of the noes contain financial charts which must be filled out 24 Using the Menu The menu will allow you to go to any section for viewing or editing that section activate and de activate sections change the order of sections and create new sections It should be your primary method of navigating within this file since it will readily show you which sections are currently active and their cu
115. from proprietary funds and eliminate within proprietary funds all due to from s except due to from governmental funds See the AuditWare Chart of Accounts exhibit to the user manual for more information about these eliminations 3 Using SUM formula to total Because of the effect of the internal balances line you cannot use the class AS to total the assets on this statement Instead place the word SUM in the MIN column followed by a space and the number of rows above it which you want to total i e SUM 21 H Setting up the Top Section of Statement of Activities New Model This section of the statement is the same as setting up expenditures in the governmental operating statement except that revenue functions must be entered in the RFN column and if you have unallocated depreciation a line item must be included for it with 300 entered in the AW column If you are working from an operating statement set up for the old reporting model simply delete rows for the revenue and fund balance sections and change the Total Expenditures caption to Total Governmental Activities Make the first two lines of the setup read PRIMARY GOVERNMENT Governmental Activities Bold the first line if you prefer The second line will need a 1 in the Always keep this row column l Setting Up the Bottom General Revenue Section of the Statement of Activities For this section set up your desired categories of general revenue using either m
116. from the menu extracts the rows which have a Y or K in column B from a section and justifies the paragraphs which have a P in column A placing the result on the preview screen It does not remove the extra rows created by the justification of paragraphs or include the section title This will be done when the notes are created with the OfficeWork module However except for the extra rows and title line PREVIEW shows you what a section will look like in final form Do NOT edit the preview screen in any way Understanding the Current Client Notes When you go to notes for the first time in the audit period from the FieldWork module menu an input version of the notes is established in the active directory for the current client Thereafter during the audit period installing an update disk from AuditWare does not affect the notes for the current client unless you select UTILITIES RESTORE DEFAULT from the notes menu see below Restoring Default Files Restoring the default notes UTILITIES RESTORE DEFAULT replaces the file you are in when executing the command with a default version all input or editing in the current file if any is lost When performing input for a Texas or California school district client s footnotes you will be given the choice of restoring either the AuditWare default file or the multi client notes file if a multi client file exists If you inadvertently established a multi client file by loading it just look a
117. governmental fund balance sheet setup under the new reporting model when the lines that follow Unassigned Reported in Nonmajor must each calculate based on fund type 66 14 15 16 17 Using the Limit to Major or Nonmajor Funds column Place a 1 in this column when you want the amount to be calculated only for major funds Use a 2 if you want it calculated only for nonmajor funds An example of use would be the same lines referred to in the last column discussed the Limit to This Fund Type column Those lines should only calculate a total for nonmajor funds while another line of that setup with a caption of Unassigned should calculate an amount only for major funds Using the Treat as To From Account column Placing a 1 in this column results in reporting a balance for that row of only the amounts which carry a normal sign in the trial balance for the class indicated The total of the class will also be adjusted for subsequent use in the current setup It is used when the client doesn t have separate to and from accounts for this item but only a single to from account which carries the net amount Examples are Due to from debt service fund and Transfers to from special revenue fund To use it for Due To and Due From Other Funds for example place a 1 in this column beside both of those items in the setups The MIN MAXs and or SAGs should be identical for each except that the class for Due from other funds is
118. gram revenue top section 4 Statement of activities general revenue bottom section 5 Balance sheet for governmental funds asset section 6 Balance sheet for governmental funds liability equity section 7 Operating statement governmental funds 8 Proprietary statement of net assets assets section 9 Proprietary statement of net assets liabilities section 10 Operating statement proprietary funds if needed 11 Fiduciary statement of net assets assets section if needed and 12 Fiduciary statement of net assets liabilities section if needed For each line of these statements you will specify the caption Cash Due from other funds Inventories etc and range of account codes minimum and maximum from the client s chart of accounts to be included in the calculation of that line item You will also be able to select specific formatting preferences for each line such as underlining or shading To save you time in setting up a client default financial statements are already present in the ALG program using the suggested chart of accounts and illustrative financial statements as published in the Government 59 Finance Officers Association s GFOA Blue Book GAAFR You may then edit the captions and account code ranges for each line item as required You may also add or delete account codes to customize the default chart of accounts to meet the specific requirements for your client In what sequ
119. he main user manual for more information Select Run the Current Client again and the fund selection screen will appear and you will be given the opportunity to create or delete funds If you have prior year data all funds will be selected for you based on last year s fund list and they will appear on the screen In this case all you will need to do is delete any funds which have become inactive and add any new ones which are needed Entering the Data for the Fund Level Financial Exhibits Using the FieldWork Module If you are not using an ASCII file select GO TO INPUT TRIALBAL and enter trial balance data manually for all funds Enter assets as positive numbers liabilities negative etc If you have activate the optional account setup to provide default account codes place the amounts beside the account codes you wish to use Otherwise you will be entering both the account codes and balances To add or sort codes press CTRL C to load the codes menu If you want to define the codes on the screen and you have activate the chart of accounts for providing definitions press CTRL Interpret Codes Press CTRL V or select GO TO REPORTS CLASS to see if you re in balance Enter the budget in the same way Arrow to the right or press CTRL P plan to see the budget input column If you have proprietary fund types select GO TO INPUT OTHER INPUT MANUAL EXHIBITS to enter the associated cash flow statements 75 VI If you have agency fu
120. his chapter The GASB 34 implementation guide states in Exercise 44 on page 224 For many governments the internal service funds change in net assets for the year will not be significant and it will likely be sufficient to allocate any excess or deficiency to only the most active program s within the governmental activities category Similarly in many instances the amounts of interest income expense and outside transactions will be negligible and can be included in the look back adjustments to the individual functions and programs If there is significant interest revenue interest expense or revenue from customers external to the government these items should not be adjusted out in the above process and the amount allocated to functions would be the net income or loss NET of these amounts If the net income or loss is significant it should be allocated based on the percent of the ISF fund s total revenue paid by each function of the government during the year Since many charts of accounts do not carry this information this will likely involve research of client records and in some cases will need to be estimates As a cross check of your work when you are finished the net income or loss reported in the fund at the government wide level should be the same as that reported at the fund level assuming all adjustments are made in the fund itself Select GO TO REPORTS CLASS to compare the two amounts Here s a very simple example Say you ha
121. ick on the Reconciliations worksheet tab at the top of the screen You will also want to supply the proper AW account number for these entries 100 for capital assets amp accumulated depreciation 110 for related debt etc Enter the reconciliation name for the assets and liabilities of your internal service fund for the reconciliation item relating to the fact that these assets and liabilities are not included in the fund level balance sheet for governmental funds Making the Look Back Adjustments for Internal Service Funds Automated Entries To make this adjustment automatically go to Settings and select the Individual Fund Settings category of settings Arrow right until an internal service fund is displayed and change the setting Adjust for ISF look back automatically from No to Yes You will be prompted for the function number to use If you are using a product other than AuditWare for Local Governments the setting will already be set for Yes and a default function code supplied The automated adjustment assumes that the net income in the fund is not sufficiently significant to require that it be allocated among multiple functions and that interest earnings or other outside income is not sufficiently significant to require their consideration in the adjustment The GASB 34 implementation guide states in Exercise 4 on page 224 For many governments the internal service funds change in net assets for the year will not be significan
122. ignates the function of the activity It is sometimes called department Examples for a city would be General Government Police Department Fire Department etc Function codes typically are used only for expenditures but some charts of accounts use them for revenues and even for balance sheet accounts This setup provides definitions of individual functions for use in trial balance reports created by Report Master and when defining accounts in a trial balance They are not used in creation of the financial statement They are initially set up with the GFOA s chart of account definitions Use of the Class is optional and is rarely needed in this setup It is only needed if the client has function codes which have different meanings in different classes Similarly the fund FD is only needed if definitions vary by fund Following is an example of this setup when only function codes and their descriptors are used CLASS SAGS SAGS2 FD FN DESCRIPTOR 11 City Council 12 Administration 21 Fire Department 22 City Secretary 23 Police Department You may also include the names of Specified Account Groups SAGs in this setup They are used to group functions when use of a minimum and maximum will not work The second SAG column SAGS2 is provided so you can group functions on two levels without having to repeat the function numbers Here is an example for General Government SAGS SAGS2 FN DESCRIPTOR CityCouncil
123. ince any activity you select on the main access menu which requires de activating erasing of the current client s active files does so automatically The client s archive file which contains the permanent copy of the client s data will be automatically updated by this command before the active files are erased Print a Page 1 0f XX Page 2 of XX etc sheet to use for paste up Provides a list of page numbers with proper font for manual editing of exhibits Change the AuditWare product associated with this client This is used by those who subscribe to more than one AuditWare product and have accidentally selected the wrong product when establishing a new client It is also used by users of AuditWare for California School Districts when a client converts from non SACs to the SACs chart of account 16 CHAPTER 3 Using the FieldWork Module The main menu of the FieldWork module is as follows GO TO PRINT SAVE UTILITIES HELP QUIT A Entering Trial Balance Data 1 General Procedures Select GO TO INPUT TRIAL BAL to load a trial balance When entering data you may either press the Enter Return Key or use an arrow key The balance per books is entered in the left hand column titled amount Use the standard trial balance format assets an d expenditures positive equity liabilities and revenues negative Place your entry beside the appropriate account code shown at the
124. ine in the setup A line for prior period adjustments would have a formula of PPA as you can see the setup backs into beginning equity You may sum up a column of numbers by using the SUM formula SUM 7 for instance adds up the seven lines immediately above including blank rows The FOOT formula is helpful in determining if a column of values foots to the total line To use it place FOOT followed by the number of items to add up on the line immediately below the total line In the Captions column write something like DOES NOT FOOT BY THIS AMOUNT The line will automatically be omitted from the financial statement when it is created if the column foots FOOT 12 would check the 12 lines above to see if the total matches the line immediately above the total line Note that formulas may be used only in the first leftmost MIN column of the setup and in the always keep this row column The second and third set of minimums and maximums cannot be used at all when a formula is in use in the first set Using a Specified Account Group SAG instead of minimum and maximum account codes a General Information 63 If the client s chart of accounts is of a nature that you cannot use minimums and maximums for computing a particular item you may specify the individual accounts to be used by using a Specified Account Group SAG instead To do this enter the Code Type in its column leave the MIN column blank and provide a name
125. inimums and maximums or SAGs just as you would for any setup However a 4 should be placed in the AW column for each general revenue line Since a line item for net transfers needs to be included TI TO you must use the SUM formula to get the total of general revenues and transfers i e SUM 6 means to sum the 6 lines above J Additional Information 1 Running the client Since you cannot run the current client until all active charts of accounts have been marked as finished you may wish to mark them all as finished even though you have not completed all of your setup work This allows you to run the client create exhibits and go look at them or print them to see where you stand To mark them as finished return to setting up the chart of accounts select UTILITIES then select Mark a Setup as Finished and press Enter as each unfinished setup is listed on the screen 2 Working in a different spreadsheet environment While entering your data for the Individual Object Code Definitions setup you may choose to do your work in different software with which you are more familiar such as Excel To do this open the N OBJ WKG file from the CAAWDATA folder Just remember when you have completed your work to save the file as N OBJ WK3 in the AWDATA folder so the AuditWare program can access it 3 Sharing chart of account setup files between clients You may wish to use the chart of accounts setups you have already set up for one client as th
126. ining statements are B 1 B 2 B 3 etc The Combining Statements divider sheet is activated and all divider sheets for fund types are de activated Selecting NO or activating the CAFR add in reverses that process Use CAFR add in to create a complete CAFR Password needed This setting can only be accessed with a password When activated it expands the capability of the product in use to produce a full comprehensive annual financial report CAFR including the required statistical tables and the various documents in the introductory section required by the GASB and GFOA 39 14 15 16 17 Change the reference to the footnotes on the financial statements This setting allows you to change the default wording which is The notes to the financial statements are an integral part of this statement Create coversheet for small hole in cover This allows the user a choice between two cover types the cover with large cut out 2 1 2 x 6 1 4 or the cover with small cut out 2 1 2 x 4 The default setting is NO large cut out Change exhibit numbers B 3 to 8 4 etc manually While all exhibit numbers are normally automatic based on which exhibits are active this setting allows you to override these numbers for the purpose of inserting user created financial statements or schedules within the audit report Exhibit 8 3 for instance could be changed to Exhibit 8 4 if you were creating and printing your own 8 3 manually
127. ion regarding the current trial balance It will tell you among other things the total assets liabilities equity revenue expenditures and net income as well as the amount out of balance if any of the amount per books adjusted trial balance and budget and adjustment journal F Saving Your Work Selecting SAVE from the FieldWork main menu will save the current trial balance along with any new input or changes you have made since the last time they were saved It is a good idea to save your work frequently but not unnecessarily Nothing is accomplished by saving a trial balance when no changes have been made Do not use Lotus 1 2 3 commands if you know them to save the main FieldWork file called FIELD WK3 This does not re save the trial balance file or the adjustment journal Always use the SAVE command on the main FieldWork menu instead 22 G Using the Utilities When you select UTILITIES from the main FieldWork menu a menu of numbered utilities will appear They are as follows Create new funds or projects or delete existing ones While most of your funds and projects were probably set up when this client year was set up initially this utility allows you to make changes To create a new project for a fund you have already created select that fund again and you will be prompted for the project year and for the pass through grantor number Copy all data from another trial balance to the current one This is useful
128. is is the change in these amounts this year SOA21 Certain ambulance receivables are deferred in the funds This is the change in these amounts this year SOA22 Certain assessment revenues are deferred in the funds This is the change in these amounts this year SOA23 Revenues in the SOA for court fines not providing current financial resources are not reported in the funds SOA24 Revenues in the SOA for franchise taxes not providing current financial resources are not reported in the funds SOA25 Uncollected court fines are not recorded as revenue in the funds SOA26 Proceeds of long term debt are recognized as other financial resources in the funds but not revenue in the SOA SOA27 Proceeds of notes do not provide revenue in the SOA but are reported as current resources in the funds SOA28 Proceeds of bonds do not provide revenue in the SOA but are reported as current resources in the funds SOA29 Bond premiums are reported in the funds but not in the SOA SOA30 Bond discounts are reported in the funds but not in the SOA SOA31 Proceeds of leases do not provide revenue in the SOA but are reported as current resources in the funds SOA32 Change in joint venture equity is not reported in the funds HELP These lists are used in the government wide adjustment journal for automatic creation of the reconciliations The reconciliations to which they relate are below You may edit any of the lists The Short Title on the first list is what will appear in
129. is the amount of outstanding Enterprise Fund Encumbrances if any CLOSURE AND POSTCLOSURE CARE COST LANDFILL What is the landfill s name City Council How much was reported for this purpose as a liability on the balance sheet at year end What percentage of the estimated capacity of the landfill has been used i e 80 not 80 or 8096 What is the remaining estimated cost not reported on the balance sheet In what year does the client expect to close the landfill i e 2004 What is the fair value of investments held in trust for this purpose MISCELLANEOUS INFORMATION Has GASB Statement No 39 been adopted 1 Yes 2 No Risk management exposure for general liabilities is handled through 1 Commercial Insurance 2 Texas Municipal League Intergovernmental Risk Pool What is the governing body called City Council Board of Trustees etc Do you want to show pennies on the data in the charts 1 Yes 2 No Does client apply FASB statements issued on or after November 30 1989 1 Yes 2 No The effective interest rates on the bonds range from This minimum rate to This maximum rate The imputed interest rates on non capitalized leases range from This minimum rate to This maximum rate What are the effective interest rates on loans What is the effective interest rate on capital leases Refer to SEC Rule 15c2 12 disclosures in the Bonds Section 1 Yes 2 N
130. it operating system there is a fairly straightforward work around to install Lotus 1 2 3 on your 64 bit Windows 7 OS Please Note All 32 bit windows operating systems will run Lotus 1 2 3 out of the box Even if you are using a Windows 7 32 bit system you may want to run the procedure listed below to provide your PC with a greater flexibility using Windows XP Mode If you have decided to upgrade to the Windows 7 64 bit operating system you are required to make these adjustments to run Lotus 1 2 3 Windows 7 offers the XP compatibility mode for all Windows 7 platforms except home edition If you have any of the Windows 7 Home editions you ll need to switch to any Windows 7 operating system above the Home version An upgrade from Home edition to Professional edition costs 89 95 on Microsoft s website Other sites including Amazon are offering the same upgrade for about 75 00 Although you may have Virtual PC installed on your Windows 7 operating system you will not have XP Mode installed unless you have already downloaded it from the Microsoft website TROUBLESHOOTING It seems apparent that the majority of Windows 7 users will be able to download and operate XP Mode on their PCs However if you are having difficulty with XP Mode it may be due to the minimum system requirements Microsoft has established for the XP Mode upgrade Virtualization requires 2 Gigabytes Gigs of RAM along with 15 Gigs additional hard disc space and a computer proc
131. ital assets increase net assets in the SOA but not in the funds SOA7 Certain property tax revenues are deferred in the funds This is the change in these amounts this year SOA8 Expenses not requiring the use of current financial resources are not reported as expenditures in the funds SOA9 Revenues in the SOA not providing current financial resources are not reported as revenues in the funds SOA10 Repayment of bond principal reduces long term liabilities in the funds but not in the SNA SOA11 Repayment of capital lease principal reduces long term liabilities in the funds but not in the SNA SOA12 Repayment of loan principal reduces long term liabilities in the funds but not in the SNA SOA13 Bond issuance costs and similar items are deferred and amortized in the SNA but not in the funds SOA14 The accretion of interest on capital appreciation bonds is not reported in the funds SOA15 Increase decrease in accrued interest from beginning of period to end of period SOA16 The net revenue expense of certain activities of internal service funds is reported with governmental activities SOA17 The net revenue expense of internal service funds is reported with governmental activities SOA18 Compensated absences are reported as the amount earned in the SOA but as the amount paid in the funds SOA19 Special termination benefits are reported as the amount earned in the SOA but as the amount paid in the funds SOA20 Certain fine revenues are deferred in the funds Th
132. ities fund types GA FUNDS None Unrelated to reconciliations SNA1 gov cap assets not in the funds SNA2 Prop taxes not available SNA3 Internal serv bal sheet partly business SNA4 Internal serv bal sheet all gov SNA5 L T bonds payable SNA6 L T capital leases payable SNA7 L T bond interest payable SNA8 L T notes payable SNAQ L T compens Absences payable SNA10 L T contracts payable SNA11 L T other payables SNA12 L T Assets deferred in the funds SNA13 Fines receivable deferred in the funds SNA14 Fran Taxes receiv Deferred in funds SNA15 Ambulance receiv Deferred in funds SNA16 Assessments receiv Deferred in funds SNA17 Joint venture equity not in funds SOA1 Cap Outlay not in SOA SOA2 Deprec In SOA SOAS3 Trade in or disposal of capital asset SOA4 Cap asset gain or loss on sale SOA5 Cap asset proceeds on sale SOA6 Donation of capital asset SOA7 Property taxes not collected this year SOA8 Revenues not providing our resources SOA9 Expenses not using cur resources SOA10 Bond principle payment SOA11 Capital lease principal payments SOA12 Loan principal payments SOA13 Bond issuance cost amortization SOA14 Accret of interest on cap apprec Bonds SOA15 Change in accrued interest SOA16 Internal serv net rev some is bus type SOA17 Internal serv net rev all gov type SOA18 Compensated absences reported different SOA19 Special termination benefits reported different SOA20 Change in deferred fine revenues SOA21 Change in deferred ambulance receivab
133. k Dealing with Page Numbers Exhibit Numbers and the Table of Contents 1 Page Numbers The initial page numbers assigned to each exhibit or document for printing and in the table of contents are not necessarily the correct numbers These numbers are an approximation only and should be reviewed before the final version of the audit report is printed see Chapter 5 B 3 for instructions on setting and changing page numbers manually Exhibit Numbers Exhibit numbers B 1 B 2 etc are dynamic and are updated as necessary each time you print these exhibits This means that you can de activate exhibits see Chapter 5 and the exhibit numbers will change accordingly Table of Contents The table of contents changes each time it is created to reflect the fund types exhibit numbers and page numbers in effect at the time For this reason it should be re created as a final step after all fund types are established and the correct page breaks and page numbers have been set Budgetary Comparison Schedules Budgetary Comparison Schedules are activated or de activated by changing the Is this a budgeted fund setting in the Individual Fund Settings category of settings See the Changing the Settings chapter 34 CHAPTER 5 Changing the Settings A Main Menu and Overview Changing the Settings allows you to control how the audit report is created or printed to change items which may have been entered incorrectly during installation or
134. lance s If you will scroll down further you will see the other two lists The SNA List is for the statement of net assets and the SOA List is for the statement of activities and each of them derive their dollar totals from the Name List discussed above These display the reconciliation wording as it will appear in the actual reconciliation when it is created You will note that we have avoided using combined reconciliations so that they do not have to be explained further in the notes to the financial statements 57 Editing the Lists All three lists may be edited by the user with certain constraints You may insert or delete rows but not columns Keep at least one blank row between the lists but do not leave any blank rows within a list or any blank items in the columns which should contain an item for instance do not insert a row and provide a name but nothing in the short title column of the Name List Also note that two names SNA4 and SOA17 are used by the automated adjustments for internal service funds when active and these should not be changed The Name is the controlling factor While you may change the default names or add new ones they must be the same in each list where that name is displayed as well of course as the name used in the adjustment journal and or trial balance The Short Title in the Name List is what is displayed in the journal and other FieldWork reports and should be edited as needed so that it
135. lected files and select Copy f Click the next to the drive with your username and number It will contain auditware sharedata S g Right click on AWBARN and select Paste 11 h Close Windows Explorer when finished i Test your work by opening AuditWare and selecting Load a Different Client All clients should appear on the selection list 9 Copy one or more client archive files to the server for use in AuditWare Direct Option 2 AuditWare Menu Please Note This method is slower because it loads one client at a time We recommend the copy and paste method for multiple client uploads Open AuditWare Choose 2 Load a Different Client Select the drive your client data is on Clients that have been backed up by AuditWare will appear on the upload list Select the client you wish to upload and press enter oeocgp 10 Personalizing AuditWare Direct Settings a The first time you open your AuditWare product you will be prompted to supply the name of the audit firm as you wish it to appear in the annual audit report at the bottom of the auditor reports You will also be reminded to set the letterhead settings if you are using AuditWare s internally generated letterhead for the auditor reports b After changing these settings please review the rest of the settings and make changes as necessary The Settings Module is not available until you are running a client in AuditWare and select Run the Current Client then
136. lected local drives will now show up in Windows Explorer in AuditWare o oococp Establish the connection to AuditWare Direct Make sure your computer is connected to the Internet Double click on the newly created desktop shortcut named Remote Desktop Connection c The computer field should be cleared from any previous connections or from the default example if this is a first time use for Remote Desktop Connection d Type auditware dyndns org in the computer field e Click on the Connect button f You will receive a warning page stating This identity of this remote computer cannot be verified Do you want to continue anyway g Check the box Don t ask me again for connections to this computer h Click Yes op 10 It may take a few minutes for first time configuration of AuditWare Direct If you feel it staking too long to connect you may need to reboot your computer to refresh your Windows OS and try again Once your connection is established in the User name field enter your username ending with the number you ve been assigned For instance if you chose a master name of ABC and ordered three User Stations your three individual User Stations will be ABC1 ABC2 and ABC3 In the password field enter the temporary case sensitive password Direct 1 Click on the arrow next to the password field or press Enter to complete your login NOTE If you wait too long to enter your information Remote Desktop Connection
137. les SOA22 Change in deferred assessment revenue SOA23 Court fine revenue not in funds SOA24 Franch tax revenue not in funds SOA25 Uncollected court fines not in funds SOA26 L T debt proceeds not revenue in SOA SOA27 Note proceeds not revenue in SOA SOA28 Bond proceeds not revenue in SOA SOA29 Bond premiums not in SOA SOA30 Bond discounts not in SOA SOA31 Lease proceeds not revenue in SOA SOA32 Change in joint vent Equity not in funds 100 The following two lists show the reconciling items as they will appear inthe actual reconciliations when they are created STATEMENT OF NET ASSETS LIST NAME TOTAL RECONCILIATION SNA1 Capital assets used in governmental activities are not reported in the funds SNA2 Property taxes receivable unavailable to pay for current period expenditures are deferred in the funds SNA3 The assets and liabilities of certain internal service funds are included in governmental activities in the SNA SNA4 The assets and liabilities of internal service funds are included in governmental activities in the SNA SNA5 Payables for bond principal which are not due in the current period are not reported in the funds SNA6 Payables for capital leases which are not due in the current period are not reported in the funds SNA7 Payables for bond interest which are not due in the current period are not reported in the funds SNA8 Payables for notes which are not due in the current period are not reported in th
138. lient FieldWork Load the FieldWork Module OfficeWork Load the OfficeWork Module Settings Change Settings Load a Different Client Hard Disk Load a client which is already on your Hard Disk Diskette Load a client from a diskette USB Drive Load a client from a drive attached to a USB port CD Drive Load a client from a CD ROM disc Other Drive Load a client from a drive will specify Back Up a Client To Another Drive Current Save the current clients data Different Diskette Save the data of a different client on your hard disk Save to a diskette using the DOS Backup command USB Drive Copy to a drive attached to a USB port CD Drive Copy to a CD ROM disc Change the Date of the Current Client Run a different year s date Month Year Start a New Client Start a client for the first time Use AuditWare Tools Shortcuts to program features Perform activities with archive files De activate the current client updates archive file first Delete an archive file from the hard disk Refresh and update the archive file of the current client Test an archive file List the archive files on the current drive Identify a client backup diskette Change the drive for archiving client data Delete all inactive trial bal files for current year from client s archive file Unlock a l
139. lified DON T end any entries with a period If there are multiple types of compliance requirements associated with the same reference number list them on the same line using commas or the word and as appropriate You are not limited by the amount of space these boxes provide Reference Number Type s of compliance requirement s Associated major federal program title Reference Number Type s of compliance requirement s Associated major federal program title Reference Number Type s of compliance requirement s Associated major federal program title If more than 3 reference numbers are involved the letter must be edited manually 2 Were there other instances of noncompliance found 1 Yes 2 No HELP These instances are reportable under Circular A 133 in the Other Matters section of the report They do not rise to the level of causing a qualified report Those if any are entered in the previous question above If the answer to the above question is a 1 supply the reference numbers from the Schedule of Findings and Questions Cost in the box below End your entry with a period since it appears at the end of a sentence Examples 2013 2 or 2013 2 and 2013 4 without quote marks Internal Control Over Compliance Section 2 Were there Significant Deficiencies found 1 Yes 2 No If the answer to the above question is a 1 supply
140. lities Section when needed b Optional Setups The setups for individual fund financial statements are optional because if left inactive the general purpose basic setups will automatically be used to create those statements Defining individual function codes or object codes is an optional setup because these are not used in creation of the audit report The definitions are only used in the FieldWork module to provide an alpha definition of account codes in trial balance reports When not supplied or left inactive the alpha definitions are omitted from the reports However most users find these setups useful An additional optional setup is to supply default account codes for new trial balances See Entering Data for the General Setups for more information on this option Active vs Inactive Setups From the main setup menu select ACTIVATION then ACTIVATE or DE ACTIVATE from the menu to activate or de activate a particular setup Remember you can only de activate an optional setup and only activated setups will be displayed on the GOTO menu for access The active or in active status of optional setups is also used by the program as a whole to know how to act in certain situations When the OfficeWork module creates an individual fund statement for example the program first checks to see if there is an active optional setup for that statement If not it will use the general purpose basic statement setup In another example when using
141. losed out at the fund level since it does not qualify as an agency fund under GASB 34 You may find it easier to change its fund type to a general fund first but in any case be alert to remove any due to and due from fiduciary fund amounts associated with this fund Create the fund level statements in the OfficeWork module and review them This step is needed because the government wide adjustments use as their basis the data which has already been adjusted at the fund level If you have occasion however to make a fund level adjustment to an account which has already been adjusted at the government wide level you will need to change the amount of the government wide adjustment as well Key in the original budget data if it was not imported by means of an ASCII file It will only be needed in those funds for which you will be presenting a budget comparison schedule For all AuditWare products this will be the general fund and major special revenue funds but for Audit 1 S D for Texas School Districts the TEA is requiring budget comparisons for the debt service and food service funds even if they are not major funds Note that the budgeted expenditures need not be detailed out by object code Just place the total of the function beside any one of the accounts for that function In the governmental activities fund s where you l be maintaining capital assets and long term debt for governmental funds establish the balances for those items allocati
142. lumns provided in the individual object code and or function code definition setups see section c below Note that SAG names are case sensitive and should be entered in the list exactly as they appear in the setups Following is an example list of SAGs the Fund column is not typically used Specified Account Groups Names Accounts Fund Cash 101 Cash 102 Cash 935 Cash 122 Cash 123 Templnvest 133 Tempinvest 134 Interest Income 20223 Interest Income 19300 Interest Income 19301 Interest Income 19302 Interest Income 19303 SAGs may also be used to overcome the problem of certain account numbers having different meanings in different funds That is the purpose of the Fund column It has the effect of limiting the use of certain SAG to a particular fund number or fund type When the Fund column is used you must have at least two SAGs with the same name one for use with the specified fund number or type the Fund column is used and one for use with all other funds the Fund column is left blank In the example below account 147 means Temporary Investment SAG name Templnvest in fund 100 but Due To Other in all other funds Fund 100 uses accounts 202 and 148 for Due to Other while other funds use 147 and 148 64 Specified Account Groups Names Accounts Fund Templnvest 133 Templnvest 134 Templnvest 147 100 Templnvest 134 100 Due to Other 147 Due to Other 148 Due to Other 202 100 Due to Other 1
143. ments for any rounding errors If rounding errors are found return to the EieldWork module and make a minor change usually 1 00 in one of your manual entries to cause the exhibits to tie out Change print margins for an individual page of the audit report When changing print margins you will be shown the existing settings expressed in inches for all possible exhibits and documents whether active for the current client or not Arrow down to the page you wish to change and enter the new margins Although there is some flexibility in the margins generally if you decrease a right margin you should increase the left margin by the same amount and vice versa Otherwise you may get an extra blank page when printing CTRL M will save your work and return you to the Settings menu It is not necessary to re create the exhibit or document for your new settings to be effective since the margins are reset with each print command utilizing those margins which are shown in the settings Number of seconds to wait between print commands This setting causes the program to pause a specified number of seconds between print commands The default is 6 seconds Some printers have difficulty with group print commands such as TURNKEY when executed too quickly Use single sheet bin for OfficeWork printing old Desk Jet printers only Some HP Desk Jet printers require a YES setting Set to NO for LaserJet and other printers C FieldWork and Miscellaneous
144. n As noted in the paragraph above you may compute amounts of money for any row in order to control whether it is active The Report Balance option tells the program to actually place the amount computed into the exhibit when you answer YES by placing a 1 in that column Using the Report Negative Balance column This is normally used only for Other Uses or Transfers Out When you set it for YES by placing a 1 in that column that amount of money will appear in the exhibit as a negative balance An example is a list of items captioned Other Resources Uses in which you want the Uses numbers to be expressed negatively Using the Always Keep this row column Every row of your setup including blank rows will be omitted from the financial statements when they are created unless that row either computes a dollar amount other than zero or you force the row to be retained using this column of the setup As a convenience this column may be used for labels such as ASSETS two line captions or blank rows It should be used sparingly with blank rows however because it can result in two blank rows in succession in some cases It is better in most cases to enter either a MIN MAX or formula to keep the row active While this column will normally either carry a 1 meaning Yes or a zero value meaning No it may also be used to refer to the active status of another row in your setup Placing a 4 in this column for instance means Rega
145. n about the client name address etc In the case of Texas school district clients this will include the county district number Selecting the Data Year You will also be asked which year of data you want to establish initially You may enter either the current or prior year Later you can establish another year of data by selecting Change the Year of the Current Client from the AuditWare Access menu Setting Up the Chart of Accounts After a client has been started select Run the Current Client from the Access menu If you are running AuditWare for Local Governments the menu for setting up the chart of accounts will appear When running other products this step is skipped since the chart of accounts is already set up See Chapter 8 Setting Up the Chart of Accounts for more information Establishing Trial Balance Data If you are running AuditWare for Local Governments the menu for establishing funds will appear next If you are running other products the following menu will appear 1 Iwill enter trial balances manually 2 Iwill use an ASCII file now to import the data 3 Iwill start manually but use an ASCII file later If you select No 2 the menu for converting ASCII files will appear When running AuditWare for Local Governments funds must first be established manually then use the FieldWork Utilities menu to go to the ASCII file conversion process See Chapter 6 Using ASCII Files for more information o
146. n delimited fixed length fields The term Non delimited means there are no spaces commas or other characters separating the fields This is one of the most common types of ASCII files used for database information and can be created or read by almost any commercial software To be useable the file must include at least an account code and the year end account balances If possible it should include the budget as well but this is optional Within ALG there are two selections as to file type ALG Standard Format and Custom Layout The Custom Layout provides a number of options as to filed length etc ALG Standard Format assumes the following A 19 digit account code must be present in all records made up of the following subfields sections class 2 alpha characters see definitions below fund 2 numerals function 6 numerals object 6 numerals filler 2 numerals Either spaces or leading zeros may be used as filler if desired The 19 digit account code should be followed by two 12 digit fields occupied by account balances and the budget in each record If the budget is not available this field may be omitted Zeroes may be used as filler in any field but in the case of data fields which are signed with minus and or plus signs the sign should precede the zeroes i e 00000123 45 Definitions of the 2 character class code are as follows AS Assets LI Liabilities FB Fund Balance EQ Equity RE Revenue OR Other Resou
147. n this process If you select either No 1 or No 3 the fund selection screen will appear along with the menu choices of CREATE DELETE VIEW and QUIT Selecting CREATE allows you to select the fund types and individual funds you will be using for this client and will create a trial balance input form for each fund established A trial balance input form is an individual Lotus 1 2 3 file which contains a default set of accounts for your initial use when entering trial balance data Not all funds need to be selected initially You may return to add or delete funds at any time by selecting UTILITIES from the FieldWork menu It is a good idea however to establish all funds as early as possible in the process of entering data since several other parts of the AuditWare program utilize your list of funds to determine which fund types exist for their automated procedures If you are running AuditWare for Local Governments it is important that all funds be established prior to using an ASCII file to import data When federal special revenue funds are established and you are running Audit S D you will be asked for the project year If multiple projects are active for a particular fund select it again as many times as necessary to establish a separate trial balance input form for each project year which is active for the current audit period Each project trial balance will appear on a separate line on the Schedule of Expenditures of Federal Award
148. nce reports Print one or more of the input forms for Notes and opinions Print the completed input forms for the Notes and Opinions Print blank input forms for the Notes and Opinions Print the list of funds and projects for this client Print the Class report for one or more trial balances Print a list of data by fund numerous reports are available Print a major fund determination report for all funds Save current Trial Balance if any 3 Refresh the current client s data files saves all trial balance files 4 Recreate a cash flow exhibit to change the of data columns 5 Import last year s balance sheet dat to the current trial balance 6 Convert re convert an ASCII file replacing current trial bal data 7 Delete the multi client notes file 8 Save the current trial balance with an operating stmt auto round adjustment 9 Set up the chart of accounts HELP QUICK REF FULL MANUAL MINI MANUAL QUIT ACCESS OFFICEWORK SETTINGS EXIT 91 Go to How To Quick Reference Go to complete user manual Load mini manual into the scratch pad of the current trial balance Quit using the FieldWork module Return to AuditWare Access menu Exit to the OfficeWork module Exit to the settings menu Exit to Operating system EXHIBIT8 X CODES MENU CNTRL C Used for adding changing defining or deleting account codes in a trial balance
149. nce data such as cash flow statements Once established manual exhibits may be edited from either the FieldWork or OfficeWork module The disadvantage of editing the automated financial exhibits which pull their data directly from the trial balances is that these edits will be lost if you elect to re create that exhibit The main menu of the OfficeWork module is as follows CREATE GO TO PRINT UTILITIES TURNKEY HELP QUIT CREATE creates one or more pages of the audit report GO TO loads the created files and allows you to view or edit any exhibit or document PRINT prints one or more pages of the report UTILITES include the FREEZE command which prevents a particular exhibit or document from being re created when it has been edited manually and other features TURNKEY creates or prints the entire audit report Selecting QUIT exits from the OfficeWork module Creating the Audit Report Selecting the CREATE command allows you to create or re create financial exhibits notes opinion letters or groups of exhibits It is easiest to use the TURNKEY command first before using the CREATE command since this establishes the entire report including section dividers cover page etc Then the CREATE command can be used to re create only those exhibits or sections whose input has changed There are a number of settings which control the format of the audit report when it is created See Chapter 5 Changing the Settings for more information Keep in mind tha
150. nd select GO TO INPUT OTHER INPUT MANUAL EXHIBITS AGENCY FUND and enter the data This is only necessary if you are presenting a full CAFR If you are using the ASCII file and have not already imported the data select UTILITIES Re Convert and ASCII File to import all trial balance data If a single audit enter federal expenditures in the format needed by the SEFA schedule by selecting GO TO INPUT OTHER INPUT SEFA input Be aware that the date for these programs will be entered twice on this screen and within the trial balance of the appropriate fund Select GO TO INPUT INDIR and enter indirect costs and refunds for the SEFA schedule Make any necessary adjusting journal entries by selecting GO TO INPUT JOURNAL or CTRL J from a trial balance Entering Data for the Government Wide Financial Statements Using the FieldWork Module Enter the appropriate accounts inthe RFN Revenue Function and AW AuditWare columns of the trial balances See the AuditWare Chart of Accounts Exhibit to the User Manual for a list of these accounts and how to use them Select GO TO GOVERNMENT WIDE JOURNAL and enter the adjustments for the government wide financial statements Entering the Data for the Notes amp Other Documents Using the FieldWork Module Select GO TO INPUT OTHER INPUT Notes to the Financial Statements input to enter data for the notes Fill out the questionnaire de activate any sections you will not be using and fill in
151. nds i e do not enter Texas Department of Education in one fund and State Department of Education in another Otherwise an unnecessary section will be created on the schedule of expenditures of federal awards when it is created Changing the federal grantor agency name When using Audit ISO this setting is changed using Individual Fund settings When using Auditware for Local Governments or AuditWare for California School Districts it is changed in FIELDWORK special input GO TO input other input SEFA input The federal grantor agency name is needed for federal funds only Before changing this setting be sure that the CFDA number is correct see above since the AuditWare program will use the first two digits of the CFDA number to attempt to find the correct federal agency for you when you select this setting for change To override this automated feature first enter a nonexistent CFDA number and return to this setting You will then be prompted to enter it manually If your funds were established from an ASCII file you may find XXX or an incorrect agency name assigned for fund numbers not specifically listed in the state accounting manual The name ofa given agency should be entered exactly the same for all funds including the spaces Do not enter U S Department of Education for one fund for instance and enter U S Department of Education for another with no space between the U and S If you do an unnecessary secti
152. neral information The setting Display pennies on the exhibits controls the rounding of data in the financial exhibits The default setting is NO There are a few places in the financial exhibits where rounding will take place automatically regardless of this setting such as in the bond listings Rounding takes place each time a trial balance is saved when this setting is set for NO Although you will not see it on the screen each individual entry in the Adjusted Trial Balance column is rounded during the SAVE operation and minor adjustments are made to bring the trial balance into the same balance it was in on a non rounded basis whether in balance or not 36 10 b Updating trial balances and other data when changing the setting If you change the pennies setting mid stream some trial balances have already been saved or an ASCII file has already been converted select Refresh the current client s data files from the FieldWork utility menu to update all existing trial balances If exhibits which rely on trial balances have already been created they must be re created c Tying out with manual exhibits when rounding The audit report exhibits which do not rely on trial balances for their data cash flow exhibits for proprietary funds all C exhibits the financial charts in the Notes to the financial statements and manually entered prior year memorandum totals should be checked against the rounded general purpose financial state
153. ng depreciation to the appropriate expense functions It is advisable to use the government wide adjustment journal to do this since the reconciliation name is posted to the trial balance along with the amount If you key them in manually or use the fund level adjustment journal you will need to key in these reconciliation names manually as well The column is to the far right in the trial balance just after the GW TOTAL column Click on the Reconciliations tab to see a list of names to use For any unallocated depreciation enter the account code for unallocated depreciation in the AW column of the trial balance see next step Remove or adjust out the account group balancing accounts Amounts to be provided and Invested in Fixed Assets if present Be aware that governmental activities funds will not likely be in balance If the client converted to the new reporting model in a previous year you may import the ending balances of last year to become the beginning balances for this year before beginning to make entries To do that load a fund of the governmental activities type and select UTILITIES from the main FieldWork menu Then select utility number 5 In each trial balance enter the account codes in the RFN revenue function and AW AuditWare columns needed for the government wide financial statements It is much easier if this is completed before making the adjustments in the next step Otherwise unnecessary account code lines will be
154. nnaire and in the financial charts which are in some of the sections Do NOT insert or delete worksheets manually within this file this must be done using the AuditWare menu You may however manually insert or delete rows if desired W R or WD R or change any section in almost any way except for changing column widths or inserting or deleting columns Active Sections All sections of the notes are initially active by default You must de activate the notes you don t want to use using the AuditWare menu Do NOT manually delete worksheets from this file AWDS The AuditWare menu is also used to create new sections Adding a New Section Adding a new section adds an additional worksheet to this file An alternative is to activate one of your inactive sections if any and change the title The maximum number of active sections is 26 A through Z You may add as many new worksheets as desired as long as the number of active sections does not exceed 26 New sections are added as the final note but you may use the AuditWare menu to change the sequence if desired Do NOT manually insert a new worksheet in this file by clicking the New Sheet icon Always use the AuditWare menu for adding a new section Y s N s and K s The Y s and N s in column B representing YES or NO control whether a particular row will be included in the notes when they are created These may be changed manually by the user if needed but many of them are formulas
155. nnnrnnnccnnnnnnnnnns 65 8 Dealing with special captions and blank rows esses nnne nnne nnn nnns 66 9 Using the Report Balance columnis aeii nennen nnne nen nini nans s sensn satia assa i entera nnns 66 10 Using the Report Negative Balance column esses enne nn nena nns ranas 66 11 Using the Always Keep this row COLUMN cccsssccccececsesesnsaecececeseeseaeaeeeeecessesesasaeceeeceseeseaaeaeeeesessseseaaaas 66 12 Specifying a Lines and Shading Format Number esses eene nnne enne nnn nn nsns nnns 66 13 Using the Limit to this Fund Type column sssessesseseseeee enne nennen nnns nennen nnn nns ranas 66 14 Using the Limit to Major or Nonmajor Funds column eese eene enne nnne nnns 67 15 Using the Treat as To From Account column oocoocccnoccnonccononnnononanonanononanonnnnononnnnnanccnnnn ron nn nn nan entrar enne 67 17 Using the RFN Revenue Function COJUMN coooocccconocononononononanononononononononannncnnnnnnnncnnnnnncnnnannncnnnannnccnnass 67 1827 Using tie AW columnis ete e ettet da oa 68 19 Using individual fund statements coconocococcncncnanononnnnnnnonnnnnononnnnnnnnnnnnnononnnnnnnnnnnnno tina nass ases esseri a sas s sss E Ea 68 Working with the Client s Chart of Accounts isses nnne ennemi eet naaa nass essentia asas sss sensa raga as 68 Entering Data for the General Setups ette eret mette eet e ee lid
156. nt data Load objects code definitions in the scratchpad of trial balances Load function code definitions in the scratchpad of trial balances Run AuditWare in maximized window at startup Zoom out at start up AuditWare Access Menu Set up the Chart of Accounts Exhibit Creation Settings Change master controls for financial statements and definitions of accounts Include inactive liens on general purpose exhibits Control how zero amounts are represented in exhibits How are dashes which represent zero amounts to be aligned Include prior year memorandum totals on financial statements old model Max Length of client name to show as one line on cover sheet AISD Only Include last year actual on indivl fund budget comparison exhibits old model Activate or de activate an individual exhibit or document Put blank lines between CFDA groups on the SEFA schedule Place major fund budget comparisons in which section of the audit report Include the accompanying notes are on combining exhibits Include T E A data control codes on exhibits AISD only Use exhibit identification labels exhibit A 1 etc in the audit report Change and individual exhibit identification label a 1 B 3 etc Include inactive balance sheets on combining exhibits Include inactive operating statements on combining exhibits Place dollar signs only at top and bottom of SEFA schedule pag
157. nt one occcccnnonococnnoncnnnnnnnonnnnnnncnnonananononnnncnnonnnns 23 3 Refresh the current client s data files eee enne enne nnne entere 23 4 Re Create a cash flow exhibit to change the number of data columns cccccnnonococnnoncnncanonannnnnancnnnnnnns 23 5 Import last year s balance sheet data to the current trial balance ccccccnnonoononnnnnnnnnonananoncnnonnnnnnns 23 6 Re Convert an ASCII file replacing the current data ennemi 23 7 Delete the multi client notes file oooooconnccccnccononcnnonaccnannnnonononnrncnnnccnnna nana rn oran cn anna nc nhnn enne entrent 23 8 Save the current trial balance with an operating statement auto rounding adjustment 24 9 Set Up thexrchart2Of ICCOUNAE Sii A A A de e ada 24 Entering Data tor the Notes arid Opinions tee metet vet ette e 24 1 General Informations ari reno Suns ves PR e POET Une rine ETE e iege e p Yes 24 2 Entering Data for the Notes to the Financial Statements esses enne nnne nnn 24 3 Entering Data Associated with Findings cccssssccccecesessessesececeesseesecaaecececssessesaeaeseeeceseeseaeaeeeeseeseeeea 27 4 Entering the Questionnaire for the LetterS coconocccoonccncnononononnnnnnnnnnnnnonannnnnnnnnnnnnononnnnnnnnnnnnno no rnnnnnnnninnones 27 l Producing the SEFA Schedule FieldWork Input Necessary enne enne nnne 27 1 Entering Federal Expenditures ccccssssccccecsssesssses
158. nu press the slash key To load the WYSIWYG menu press the colon You may also use the icons at the top of the screen click on Edit or Style from the 1 2 3 Windows menu or right click a cell for additional options E Printing the Audit Report 1 Printing in General The PRINT command allows you to print the report either page by page in groups or as an entire report The financial exhibits and Notes to the financial statements use the 9 point Ariel font and the 10 point Ariel font is utilized in the opinions letters 33 Dealing with Printers To determine the default printer select FILE PRINT The default printer name will appear on the screen If you need to change the default printer to another installed printer in Lotus 1 2 3 select FILE then PRINTER SETUP Click on the desired printer click on OK If the printer you are using does not show up as a selection exit Lotus 1 2 3 and select START PRINTERS ADD PRINTER then follow the instructions on the screen Changing Page Breaks for Printing There are also some exhibits and documents where the page break for printing may need to be changed before final printing takes place To change the page break in the Schedule of Expenditures of Federal Awards go to Exhibit and press CTRL M to return to the menu Select PAGE BREAKS and proceed according to menu instructions For the Notes and Opinions use the Quick Keys CTRL B or CTRL C to set or clear an existing page brea
159. o Are expected tax revenues accrued for 60 days after year end 1 Yes 2 No How should paragraphs be aligned 1 Evenly 2 Left Aligned ragged right margin Is the purchase method of accounting for inventory used 1 Yes 2 No purchase method purchases of inventory are initially recorded as expenditures 79 E XHIBIT3 QUESTIONNAIRE FOR LETTERS AND NOTES TO SEFA June 30 2009 CONCERNING ALL LETTERS What date do you wish to have on the letters Type in words How many blank rows do you want to leave at the top of the letters for your letterhead In what position do you want to the letter titles 1 Centered 2 Left Aligned How should paragraphs be aligned 1 Evenly 2 Left Aligned ragged right margin m m IN Is there an audit committee 1 Yes 2 No Board of Trustees What is the name of the governing body for inside address and final paragraph Include the governing body s address 1 Yes 2 No Include the governing body s zip code 1 Yes 2 No Include the audit firm s name at the bottom 1 Yes 2 No Use sole proprietor pronouns I My etc in letters 1 Yes 2 No 2 1 1 2 1 How do you want to express the word Auditor in Independent Auditor s Report 1 Auditor s 2 Auditors Respectfully s ubmitted Complimentary close for letters if any press the delete key to erase for none 1 Place a blank row between the firm name and date when
160. ocked archive file Make a new AuditWare installation disk Install an AuditWare upgrade disk Delete the current client s data files for a particular period Print the Custom ASCII File Requirements sheet Tools which are seldom used Review your computer s configuration Reload the AuditWare Engine files List the clients which are active on network drives Print a Page 1 of XX etc sheet to use for pastup Start a new product using TSD as the base product Change the AuditWare product associated with this client Prepare files to make a CD ROM install disk Delete the OWSETS file for the current year Exit from AuditWare 87 GO TO INPUT EXHIBIT 7 TRIAL BAL JOURNAL FIELDWORK MENU NEW EDIT DELETE SORT PRIMARY SECONDARY GO VERIFY TRIAL BALANCE GW JOURNAL ACCRUAL CLOSING POST TOOLS MAIN MENU OTHER INPUT PRIOR PERIOD ADJ TAXES LOANS CAPITAL LEASES BONDS INDIRECT COST SEFA SCHEDULE ADJUSTMENT JOURNAL ENTRIES NEW EXISTING 88 REMARKS Go to input activities trial balance journal taxes loans bonds etc Go to a trial balance input form Go to the adjustment journal for the current trial balance Enter a new journal entry
161. oducts no set up is required since a uniform chart of accounts has already been set up and this chapter can be ignored Basically the chart of accounts is set up by setting up the basic financial statements specifying on each row which accounts to use in computing the balance and how the caption will read An exception is that there is no setup for cash flow statements these are entered manually later When using ALG the illustrative chart of accounts and financial statements in the GFOA s blue book GAAFR has been set up for you in advance to save you time You will change these setups to match those of the client AuditWare takes a top down approach to setting up the chart of accounts With a trial balance program for instance you usually start at the bottom by defining each individual account code then specifying how groups of codes sum up into various categories and finally the captions and categories for the financial statements AuditWare in contrast starts with setting up the financial statements and works down Defining individual accounts while allowed is optional In AuditWare s approach you are not really setting up the chart of accounts but setting up the financial statements to read and interpret the client s chart of accounts However this doesn t mean that you can t take more of a bottom up approach if you want to The optional Individual Object Code Definitions setup see below is an example The only entries re
162. of Client Name setting controls how the cover sheet to the audit report is created The Maximum Length refers to the first name of the client In the case of school districts it is that portion of the name which precedes Independent School District The default setting is 13 characters meaning that if the school district s first name is greater than 13 characters long the name will be split into two lines on the cover sheet This setting is for the purpose of those using see through report covers and assures that all of the client s name can be seen through the rectangular hole which is in the cover This setting is not active when the cover sheet is set for a small hole in the cover see below or for city clients 38 10 11 12 13 Activate or de activate an individual exhibit or document This setting allows you to select which exhibits or documents you wish to use in your audit report from among those which are available Following is the menu for this setting ACTIVATE DE ACTIVATE VIEW ACTIVE When you select ACTIVATE a list of the inactive exhibits and documents will appear and selecting DE ACTIVATE lists the active ones Use the arrow keys to highlight the desired exhibit or document and press Enter to activate or de activate When you select ACTIVATE only those exhibits involving fund types which are currently active for the client will appear on the list Be aware that if you d
163. om the main menu to start the conversion process If you want to stop and return to the main menu while the process is running press the Escape key You will notice that the entire file is read twice once to make a list of the fund numbers which are in the file and each fund s beginning and ending location in the file and another time to convert the data If you have used the utility for creating this list in advance of conversion or have previously converted a file for this client you will be asked if you want to re create the list of funds You may select NO to save conversion time if you are re converting the same file If it is a new or different file for the same client however always select YES When the conversion is complete you will see all trial balance files being loaded and saved in sequence The main FieldWork menu will then appear and the process is complete To repeat the process select UTILITIES form the main FieldWork module menu then Convert or re convert and ASCII file 48 CHAPTER 7 Tips for Using Lotus 1 2 3 A Overview Many of our users are accustomed to working in Excel so a review of some procedures for working in Lotus 1 2 3 may be in order Insert or Delete a Row or Column Click on Edit Insert or Edit Delete You may also right click on the row number at the left of the screen or on the column letter at the top of the screen Change a Column Width Drag the vertical separator line that s in betw
164. on will be created on the schedule of federal financial assistance when it is created Changing the column headings for the combining statements These headings are the abbreviated fund names split into up to three rows if needed used for the column headings which appear on the combining statements for balance sheets and operating statements The combining budget comparison exhibits use the full fund name which is changed as noted under Changing the fund name above If only one line is needed use only the bottom line if two are needed use the middle and bottom etc G Client Settings 1 Change the client s name The client s name should be entered as proper nouns The program will automatically cause it to be upper case when appropriate such as in the exhibit headings Change the client s address Change the client s city Change the client s state Change the client s zip code Change the client s county This is used for the Certificate of the Board when active 42 9 Change the client s county district number Audit I S D product only You should back up the client before using this command since the process involves the deletion and re creation of the client s archive file This prevents the possibility of losing all of the client s data through a computer malfunction during the process If two clients county district numbers are reversed change one of them to a temporary fake number first since two clients
165. or normal entry after using CTRL U Unlock Lock Codes a Loads the menu appropriate for whatever activity you are engaged in CTRL P Opens a window and takes cursor to the budget column of trial balance Either Plan use CTRL P again or use CTRL Kto kill the window CTRL Q Places a list of frequently used Quick Keys at top of the FieldWork trial balance Quick Keys screen with a brief definition of each Press it again to remove the list CTRL R Changes an entry from positive to negative or vice versa putcursor on entry first Reverse when in a trial balance CTRL R If used while in the Adjustment Journal you are returned to the trial Return balance and the journal is posted CTRL U Unlocks the account codes in the trial balance so you can change them manually Unlock Codes See also CTRL C Use CTRL L to lock them back when finished To enter new codes manually go to the bottom of the trial balance and type in as many new codes as needed then use CTRL C Codes menu to sort CTRL V Verifies whether the trial balance is in balance and reports the total amount out of Verify balance if any in the Scratch Pad CTRL W Activates a window for easy access to the adjustment columns of a trial balance Window Press CTRL W again to remove the window CTRLZ Zaps erases the scratch pad of the current trial balance Zap E The Class Report This screen which is available under the GO_TO menu provides helpful informat
166. ormally be correct but if an ASCII file was used you may find XXX for the CFDA number and the correct number should be entered When the CFDA number is changed you may also have to change the federal granter agency name see below Changing the pass through granter project number When using Audit ISD this setting is changed using Individual Fund settings When using Auditware for Local Governments and AuditWare for California School Districts it is changed in FIELDWORK special input GO TO input other SEFA input The pass through granter number sometimes called project number is needed for all federal funds If such a number does not exist use the county district number Texas school district clients or the word None Changing the state pass through agency name When using Audit ISD this setting is changed using Individual Fund settings When using Auditware for Local Governments and AuditWare for California School Districts it is changed in FIELDWORK special input GO TO input other SEFA input The state agency name is needed for federal funds only If your funds were established from an ASCII file this setting should be reviewed on all federal funds since State Department of Education will have 41 been automatically assigned for all federal fund numbers not specifically listed in the state accounting manual and this may need to be changed The name of a given agency should be entered exactly the same for all fu
167. ort and may be subtotaled or totaled as desired using those settings When set for Yes the four digit funds numbers normally used for projects will be converted to the first three digits and the fiscal year codes all converted to the current year The data will be summarized and presented as a normal fund This setting is most useful on the report types which utilize prior year data since it provides a more logical year to year comparison i Use ORG Code When set for No all organization codes will be changed to zeroes and the data will be summarized accordingly This setting is useful for situations where the organization code is included in one year of data but not in another 29 j Print Landscape This Yes No setting prints reports with either portrait or landscape orientation While the landscape orientation takes more paper per report it allows additional space on the report for handwritten notations or documentation The working trial balance report type explained below ignores this setting and always prints landscape since it will not fit on the page with portrait printing k Use Thresholds This setting is active only with Year to Year Variance reports and Budget Variance reports explained below Use this setting to activate or deactivate the Threshold Amount and Threshold Percent settings explained below Note that when an entry greater than zero is placed in both of these settings individual accounts which do not meet bo
168. otes as this year s notes Print the help screen Return to main FieldWork menu 93 EXHIBIT 10 OFFICEWORK MENU CREATE EXHIBITS GENERAL PURPOSE COMBINING INDIVIDUAL FUND SPECIAL PURPOSE FEDERAL MARKED ALL DOCUMENTS MARKED ALL INTRODUCTORY SECTION DIVIDERS GO TO LIST EXHIBITS GENERAL PURPOSE COMBINING INDIVIDUAL FUND SPECIAL PURPOSE FEDERAL PAGE BREAKS HELP OFFICEWORK DOCUMENTS GO TO EDIT CHANGE ERASE INSERT ROW DELETE ROW OFFICEWORK 94 REMARKS Create exhibits on the notes and opinions Create the Exhibits of your choice Create one or more general purpose financial statements Create one or more combining financial statements Create one or more individual fund financial statements Create one or more special purpose Exhibits Create the Schedule of Expenditures of Federal awards Create the exhibits of your choosing Create all exhibits Create one or more documents notes letters tables of contents RSI etc Create the text report of your choosing Create all text reports notes and opinions at once Create the introductory section documents list of principal officials etc Create the divider pages Go to exhibits notes dividers etc Select from a list of all created pages of the audit report Go to the
169. ou make no entries in them but you may de activate them if desired by going to Settings and selecting FREQUENT then De Activate or Re Activate an Individual Exhibit or Opinion Letter If you have findings under OMB Circular A 133 to report in the Schedule of Findings and Questions Costs use a reference number for each finding and change the column heading as necessary to accommodate these numbers These same reference numbers will be entered in the questionnaire for the letters see below to cause the appropriate auditor reports to refer to these findings by reference number If your audit is not a single audit you may delete sections A and B of this schedule if desired and remove the C from the last section Entering the Questionnaire for the Letters The input in this questionnaire affects the three auditor reports two if not a single audit and the Table of Contents when these documents are created by the OfficeWork module Producing the SEFA Schedule FieldWork Input Necessary If you are performing a Single Audit and or will be including the Schedule of Expenditures of Federal Awards SEFA in the audit report certain special input will be needed 1 Entering Federal Expenditures a For users of Audit S D for Texas School Districts Except for the National School Lunch Program the National School Breakfast Program and any federal monies which may be imbedded in the general fund all expenditures for this schedule a
170. p process is referred to as a setup Your work in preparing each financial statement exhibit is referred to on the menus and in this chapter as an Exhibit Setup for instance Exhibit Setups vs general Exhibit setups are those which control creation of the financial statements All other setups are categorized as General setups and include the optional setups such as the definitions of individual object and function codes Required vs Optional Setups a Required Setups Setups are required for each basic financial statement exhibit except the cash flow statement You cannot run a client establish funds create the audit report etc without the required setups first being completed and or marked as finished The required setups are as follows 60 Gov Wide Statement of Net Assets Assets Section Gov Wide Statement of Net Assets Liability Section Gov Wide Statement of Activities Governmental top Section Gov Wide Statement of Activities General Revenue bottom Section Governmental Balance Sheet Assets Section Governmental Balance Sheet Liabilities Equity Section Governmental Operating Statement amp Budget Comparison Proprietary Statement of Net Assets Assets Section when needed Proprietary Statement of Net Assets Liabilities Section when needed Operating Statement Proprietary Funds when needed Fiduciary Statement of Net Assets Assets Section when needed Fiduciary Statement of Net Assets Liabi
171. quired if the setup is used at all are the unique individual object codes and their definitions However that setup is used at all are the unique individual object codes and their definitions However that setup allows you to include every fund number function code and object code in the client s entire chart of accounts if desired 8000 row capacity If the client s chart of accounts is a consistent one an object code in one fund means the same thing in all funds you would probably not want to enter that level of detail if you are keying the numbers in manually However if that data is imported into AuditWare by means of the DOS text file from the client s system and it is already in this level of detail it would save time to just use it as is How do get started If the chart of accounts has not been set up you will automatically be prompted to set up the chart of accounts when you select Run the Current Client from the AuditWare Access menu To edit a client s chart of accounts later go to Settings and select the category Set Up the Chart of Accounts Once set up the chart of accounts set up will serve for all future years Generally what is involved in setting up the chart of accounts The primary activity is to set up each of the basic financial statements These are 1 Government Wide G W statement of net assets asset section 2 GW statement of net assets liability section 3 Statement of activities pro
172. rces TI Transfers In EX Expenditures Expenses OU Other Uses TO Transfers Out Each line must end with a carriage return and the file must have an end of file marker as well but these matters are normally automatic when such files are created B How to Create or Acquire the ASCII file Check with the client as to whether their accounting software can save the year end data as an ASCII file If not it will output the data in another format such as Microsoft Excel from which it can then be saved to an ASCII file AuditWare has a special arrangement with INCODE software used by many cities and counties For an ASCII file call Don Dennis at INCODE 800 646 2633 x267 and request a file in AuditWare format If you can get the data as an ASCII file but ALG s ASCII Master process will not convert it send the file to AuditWare Development Company for a free evaluation 44 C Quick Start To begin converting the ASCII file select Change the Date of the Current Client and change the year and or month to the fiscal period of the data in the ASCII file if it is not already set correctly Now select Run the Current Client and you will be given the choice of either entering data manually or using an ASCII file If you want to start the New Year on a manual basis and convert the ASCII file later select Manual Input When you are ready to convert the file select Convert or re convert an ASCII file from the FieldWork Utilities M
173. rdless of the dollar amount computed make this row active only if the 4th row of this setup is active Entering it as a negative 4 means the reverse making that row active if the 4th row is inactive and vice versa Note that the Lotus 1 2 3 worksheet row number can t be used only the number that appears in column A under the Row heading An example use of this feature would be a Beginning Fund Balance as Restated row which you only want to be displayed if the Prior Period Adjustment row is active You may also use a formula in this column such as RE EX This means the line will be kept active if the formula computes to an amount other than zero Otherwise it will be omitted You cannot however use formulas in a reverse manner such as RE EX O Specifying a Lines and Shading Format Number This option specifies the underlines and shading you wish to place in the money section of the exhibit A list of the numbers and their meaning appears on the screen when setting up an exhibit Most of the options do not affect the captions However if you select one with shading that shading will appear horizontally across the entire exhibit Using the Limit to this Fund Type column When a fund type abbreviation is entered in this column that row will calculate as zero except for a fund which is of that fund type See 6 B above Entering SAGs in a standalone list for a list of the fund type abbreviations A typical use is in the
174. re captured automatically from your federal special revenue fund trial balances To input these exceptions select GO TO INPUT OTHER INPUT from the main FieldWork menu b For users of all other products To produce the SEFA the data for each federal program which should appear on this schedule must be entered in the FieldWork module To do this select GO TO INPUT OTHER INPUT SEFA 2 Verifying Individual Fund Settings Users of Audit 1 S D for Texas School Districts Other information associated with federal funds should be verified by selecting either GO TO LIST or PRINT LIST and determining that the following are correct project number pass through granter CFDA number federal granter agency name and pass through granter state or other agency name This is particularly important if you used an ASCII file to import the trial balance data since you may have elected not to supply this information as a part of that process However you should always verify the pass through granter name since AuditWare uses State Department of Education as the default for all federal funds and this may not be the case in certain funds 27 Input of Indirect Cost Users of Audit 1 S D for Texas School Districts The amount reported as total expenditures in the SEFA schedule should include indirect cost While for all non imbedded funds see 1 above the expenditure portion of this amount is captured automatically from the trial balances
175. report a category of payroll data on a per employee basis Establish a New Report There will be no reports available the first time you use the Report Master menu All reports must be established before they can be used You will be asked to select among the available report types and then enter a title for the report press Escape to have a generic report title Since you may establish multiple reports of the same type but with different settings it is useful to give the report a title that is descriptive to some degree of the settings you intend to use You might use Summary by Object Code for instance for a report where use items was set for No grand totals for each fund was set for none and grand totals for each report was set for object code only You might use Per Employee Report for a report on which you intend to report by employee Do not include the client name or the fund name in the title since these appear in the report headings automatically If you have multiple clients be aware that the reports you are establishing are available for use with any client The basic report types are as follows a Working Trial Balance Included in this report are columns for the Amount per Books Detailed AJEs co mingled with the data working paper reference and adjusted amounts for both the current and prior year This report prints only in landscape format 30 b Standard Trial Balance This is the same as the working
176. rinting adjustment journals To produce one report which includes all journal entries select All fund types and account groups when prompted for the fund Quit This selection exits from the Report Master facility If you return later to the Report Master menu the last report you created will be showing as the current report The actual report itself however will be lost When you select Run the Current Report then GO TO or PRINT the report will be regenerated using the latest trial balance data 31 CHAPTER 4 Using the OfficeWork Module A Overview The OfficeWork module creates and prints the audit report using the input entered in the FieldWork module and the settings set with the Settings menu and allows you to view the created exhibits on the screen Not all input needs to be made or finalized before the audit report can be created You will likely find yourself creating and printing parts or all of the audit report multiple times to see where you are regarding input what s missing etc In this way the creation of the audit report becomes a tool notjust the final objective No input should be made directly to the financial exhibits using the OfficeWork module although the GO TO menu will allow you to do so All input is made in the FieldWork module and even the manual exhibits must be established initially in the FieldWork module Manual exhibits include those which AuditWare does not create automatically from trial bala
177. rnal service funds are not reported in the fund level statements These are the SNA4 and SOA17 reconciling items You will need to use the Manual Plug In column of the Name List and supply those dollar amounts To determine the amounts select Go To Lists and select the Government Wide Information category of lists Generate and or print the Total Net Assets list and add up the amounts for internal service funds which are of a governmental activities nature usually all are and use the total for the SNA4 reconciling item Do the same thing with the Change in Net Assets Net Income list and plug in that total for the SOA17 reconciling item Note that these totals will only be correct if you have made all look back adjustments within the funds themselves see section A paragraph 10 above regarding look back adjustments Using the Template Versions of the Reconciliations There are non automated versions of the reconciliations available if you prefer to use them From the settings menu select FREQUENT then Activate or deactivate an individual exhibit or document then deactivate one or both reconciliations and activate the ones that include template in their title 58 CHAPTER 9 Setting Up the Chart of Accounts A Overview and Getting Started 1 Overview When using AuditWare for Local Governments ALG which allows a different chart of accounts for each client some initial setup is required When using other pr
178. round you may delete it by selecting UTILITIES from the main FieldWork menu In AuditWare for Local Governments you will go directly to the current client notes Notice to User The default notes to the financial statements like all other parts of the AuditWare program are a tool designed for user input and editing and are not intended to supply all of the disclosures which may be needed for a particular entity under audit Also while we believe reasonable care was taken to be accurate and to be consistent with GAAP and with current State of Texas State of California federal and professional standards in the default notes AuditWare Development Company Inc does 26 not purport or guarantee that such consistency or accuracy exists No attempt was made to be consistent with the laws or standards of any other state Entering Data Associated with Findings These three documents the Summary of Prior Audit Findings Schedule of Findings and Questioned Costs and Corrective Action Plan must be keyed in manually Boilerplate language suitable for a single audit in which there are no reportable findings is in the Schedule of Findings and Questioned Costs by default but this language should be changed when not appropriate The Summary of Prior Audit Findings and Corrective Action Plan are automatically included in the audit report regardless of whether you indicate in the questionnaire for the letters that your audit is a single audit even fy
179. rrent sequence the order they appear in this file is not necessarily the order they will appear in the final notes when created by the OfficeWork module Navigating Manually Within the File Optional This file has multiple worksheets one for each section of the notes one for the questionnaire and several more for other purposes To navigate manually within the file press CTRL PGUP or CTRL PGDN CTRL HOME returns you to the first worksheet You may also click on the tabs at the top of the screen Press CTRL M to use the menus for navigating the file Checking the Client s Nickname The first time you enter this file the client s nickname is inserted within the text of many if not most of the paragraphs of the notes The client s nickname is City District and County whatever you enter as the nickname when setting up the client initially If you got this wrong or misspelled it would be a big project to look through all the notes and change it manually Instead check it right away by looking at one of the Notes which includes it If it is wrong leave the file and go to the Settings menu From there select CATEGORY then Client Settings and change the nickname Now return to FieldWork and to the Notes to the Financial Statements input file At this point the nickname may still be wrong but select UTILITIES RESTORE DEFAULT and the nickname will be corrected throughout the note sections Input Input is required in the questio
180. s 14 You will also be asked whether the project passes through the state or is a direct program If you select pass through you will be prompted to enter the pass through granter number for that project The fund selection list includes all funds listed in the state accounting manual Locally defined fund numbers may also be used if desired as long as they do not appear elsewhere on the selection list as a reserved fund type To do this select other funds of that type which appears at the bottom of each list Load a Different Client Use this command to change which client is the current client Each time you select it you will be erasing the active files of the current client and loading the new one as your active client No client data is lost by erasing the active files of the current client since all data is stored in the client s archive file and may be reloaded at any time see About Archive Files above You may load the client either from the shared drive the hard disk a CD or other removable media Backing Up a Client to another Drive This selection is used for backing up a client s data its archive file or for moving a copy of it to your computer You may use your local hard drive a CD or a USB device such as a memory stick Changing the Date of the Current Client This is used for changing which period of data will be utilized when you select Run the Current Client The period you select month and year are saved wi
181. s feature is in use note that the trial balance reports generated from the FieldWork module will not match or tie out with the financial statements since FieldWork reports the real trial balance data Report Master may be updated in the future to honor this feature Using the Limit to this FD column This is the final column of the setup just to the right of the third set of MIN MAXs and should rarely be needed It is used when the client s use of the chart of accounts in a particular fund is so different from all other funds that you need a MIN MAX which runs only in that fund but is ignored in all other funds To use this column enter a fund number in it and fill out the third set of MINMAXs Remember that when data is captured for that fund for the current row the third set of MINMAXs takes over and the first two sets are ignored Conversely the third set is ignored for all other funds Using the RFN Revenue Function column This column is used ONLY in the Statement of Activities Program Revenue Top Section setup Its purpose is to associate program revenue charges for services operating grants and contributions and capital grants and contributions which is identified in the AW column of the trial balance as a 1 2 or 3 respectively with the expenditure function Since revenue functions are used only for computing revenue not expenses on the Statement of Activities it is only important that the RFN entered in
182. s referred to above have decreased it and as a positive number to decrease it Since in both cases this amount will also appear on the Prior Period Adjustment line of the exhibit but with the opposite sign to that which was entered another way of saying this is to make the entry negative when you want the Prior Period line to show an increase and positive when you want this line to show a decrease 19 C Entering Data for the Special Purpose Schedules 1 General Information When you select GO TO INPUT OTHER INPUT you may find depending on the product you are using several input forms which represent exhibits which will appear within the Other Schedules section of the audit report The exhibits for loans leases and bonds are not required exhibits by any state and unless you go to the Settings menu and activate them they will not appear on this menu and they will be automatically omitted from the audit report The data is duplicated in the notes to the financial statements Several years ago they were a part of the Texas Education Agency s sample audit report and we have retained them for optional use in AuditWare If you are using AuditWare for California School Districts you will find the special exhibits and tables required by the Controller s office on this menu You may either access them from here for input or go to the OfficeWork module and create them select CREATE EXHIBITS Statistical or use TURNKEY Once created
183. sources and Other Uses If you will review an example of a statement of activities you will notice that all expenses of governmental activities except unallocated depreciation are expressed by function in the top section of the statement Where does this leave outflow which has an Other Uses class in the trial balance Most if not all of them will go away in the natural course of adjusting the data from modified to full accrual but keep in mind that all remaining outflow must find a home on the statement of activities Except as discussed in the next paragraphs this means a function number Especially check your internal service funds since they are normally carried with governmental activities on the statement and the client may not be accustomed to assigning function codes to their expenditures The accounts for special and extraordinary items are possible exceptions to the above They should not be assigned to a function if you want them reported as such on the statement of activities Instead enter account 301 302 303 or 304 in the AW column of the trial balance Be aware that an item may be special or extraordinary at the fund level but not at the government wide level and vice versa because of the different basis of accounting used An example is the sale of land for a large amount but at an insignificant gain or loss Because of this possibility AuditWare captures such items from object codes in the fund level operating statements but from en
184. ss Escape to remove the menu The journal menu may be reactivated by pressing CTRL J To return to the trial balance either select FIELDWORK from the journal menu or press CTRL R if the menu is not loaded Entries for each trial balance are maintained in a separate journal Each time you save the trial balance you will be prompted as to whether you wish to post the journal entries to the trial balance If you answer YES the journal is posted and saved If it is out of balance a brief message will appear on the screen telling you the amount The Verify Command Selecting verify from the menu allows you to determine the amount by which the entire journal or the total entries of any one adjustment those having the same adjustment number are out of balance Adjusting Prior Period Fund Balance The first step is to enter the appropriate adjusting entries in this year s adjustment journal if the client has not already made the adjustment so that ending fund balance will be correct Then the total amount of this adjustment is made by selecting GO TO INPUT OTHER INPUT Prior Period Adjustment This entry will have the effect of restoring the beginning fund balance to that which was in place prior to the adjustment so that current year beginning fund balance matched prior year ending fund balances on the operating statements where these balances appear Make the entry as a negative number to increase beginning fund balance the adjusting entrie
185. t and it will likely be sufficient to allocate any excess or deficiency to only the most active program s within the governmental activities category Similarly in many instances the amounts of interest income expense and outside transactions will be negligible and can be included in the look back adjustments to the individual functions and programs This automated adjustment places entries in the government wide adjustment journal which do the following 1 Remove the original revenue and expense 2 Charge the original net income to the designated function code no object code is used causing an extra line to be added to the trial balance The Reconciliation Name SOA17 is automatically associated with this amount When the adjustment is posted the net asset amount for all internal service funds is calculated and this total is placed in the Manual Plugin column of the reconciliation name list on the SNA4 line When transfers are present the adjustment in item 2 of the above paragraph does not include them Instead the net of transfers in and out are charged to transfers out The automated adjustment runs each time an internal service fund trial balance is saved If set for No it removes the automated entries from the journal and reposts If set for Yes it adds the entries and posts Note that it does not remove any manual entries to that fund in either case This means that if you have already made the look back adjustment manually
186. t number you wish to appear at the top of the column heading of the aggregated fund on the combining exhibits This must be a different number than the number which is normal for the fund and must not be a fund number already in use by another fund Also change the column headings for combining exhibits for the fund to Other Special Revenue Funds or whatever is appropriate Repeat this process for all of the projects or funds which are to be included in the aggregated fund When finished use the OfficeWork module to re create the exhibits Changing whether a fund is considered a budgeted fund By default all governmental fund types are considered budgeted funds by AuditWare and all other fund types are considered unbudgeted This selection allows you to change these defaults and specify which funds are budgeted on a fund by fund basis Whether budget data exists within a particular trial balance is not used to determine this setting This setting determines whether a budget comparison schedule will be active for the fund Changing the CFDA number When using Audit ISD this setting is changed using Individual Fund settings When using Auditware for Local Governments and AuditWare for California School Districts it is changed in FIELDWORK special input GO TO input other SEFA input The Catalog of Federal Domestic Assistance CFDA number is used only with federal funds If you initially established your funds manually this number will n
187. t the changes you make in the FieldWork module are not automatically reflected in the financial exhibits or other pages of the audit report except in the case of edits to manual exhibits You must select either CREATE or TURNKEY to update the affected exhibits when such changes have been made Editing Financial Statements Select GO TO to view any page of the audit report that you desire While there is nothing to prevent you from editing these reports manually it is strongly recommended that you do not do so see discussion of this topic under Overview above except in the case of the Notes and Opinions which may require some editing and manual exhibits Occasionally a large number may display as asterisks in an exhibit This happens when the column width is not wide enough To correct it move your mouse to the top of the screen and select the vertical line which separates the column from the one on its right Drag to the right until the number is displayed normally 32 D Editing the Notes and Opinions 1 Enter in FieldWork to hold editing to a minimum All of the data possible should be entered in the FieldWork module the Schedule of Findings and Questioned Costs the questionnaires the input forms for the charts and the input forms provided for the sections of the notes contingent liabilities etc Use the FieldWork module rather than making entries directly in the notes or letters themselves since a particular text report can
188. tal record all fields appears at the bottom of the Screen Each time you press Escape to stop making changes the fields displayed will change to reflect the changes you have made If you are familiar with the data whichis in the file this will assist in setting the proper field lengths and order INCLUDE IN TRIAL BAL These settings determine which of the fields in the ASCII field will be included in the trial balance files created by the conversion process INCLUDE IN OBJECT CODE DEFINITIONS These settings determine which of the fields in the ASCII file will be included in the individual object code definitions setup file Changing the Operational Settings Following is the menu for the operational settings OPERATIONAL SETTINGS CURRENT Press Escape to return to previous menu SETTINGS 1 ls actual data already signed as a self balancing trial balance If so are these signs in revers of normal with assets negative etc Ye 2 3 ls the budget data signed in reverse of the actual data 4 How are negative numbers expressed in the file 300 These settings are set automatically for you when you select ALG Standard Format as file type but they may be changed if needed Regarding No 4 the choices are Minus Sign Overpunched Right and Overpunched Left An overpunch sometimes called overstrike refers to the practice of some main frame software to replace either the rightmost or l
189. ter ea omnet ade edente es do de nee eap tuts sue deae E fede sted ot ages po couucctendes 94 SETUP MENU tiet erre e eoe n ep iret utere ee epe aerea kae ees eese ene 94 RECONCIEIATIONS EISTS uere eer AA Pee DRE d e e re A a tt de n ge 94 WINDOWS 7 VITUAE XP MODE irte iet bete een rtp rtt ker gach bete enean ERE e ee Eel Ie Pe bed eee da bsp grata 94 CHAPTER 1 Getting Started Introduction and Overview AuditWare is the most automated and easy to use program yet to become available for producing an annual audit report for a governmental client It is controlled by a central menu called the AuditWare Access Menu which is used for starting a new client and managing files It is also used for loading either of the two major modules of the program called FieldWork and OfficeWork and for loading the Settings menu FieldWork is designed for use by accountants for inputting or importing the basic data The OfficeWork module is designed for use by the staff to produce and print the audit report and requires no accounting knowledge The Settings menu provides various options to the user while running the program Each time you start AuditWare the AuditWare Access Menu will appear With the Access Menu you may decide among other things which existing client you wish to run and which year s data you wish to access or whether to start a new client You may also backup or restore a client s data from a CD memory stick or other media Other options are av
190. th criteria are excluded from reports In other words the two settings work together with and not or It is best to set this setting for NO when not intending to use thresholds instead of just changing both threshold settings to zeroes A YES setting even with zeroes will cause the subtotal lines to exclude a report of their variance and a report of variance by subtotals can be very helpful particularly when the information being compared is at different account code levels Threshold Amount When the Use Thresholds setting is set for YES reports which include a variance amount column will report only those individual accounts which have an amount variance which is equal to or greater than the amount entered here m Threshold Percent When the Use Thresholds setting is set for YES reports which include a variance percent column will report only those individual accounts which have a percent variance which is equal to or greater than the percent entered here n Report Per Capita When set for Yes you will be prompted to enter the number of people each time you create the report Each entry in the report will is then divided by the number you enter It is not available for the Working Trial Balance report type explained below It is possibly most useful with lead schedules When using Audit 1 S D for instance a report could be produced reporting total instruction on a per student basis for all funds It could also be used to
191. th the client s data and will remain the same until it is changed even if the client is run on another computer You can create an audit report at any time for any month end for which you have data If you change the date of the current client to a period for which you have no data you will be prompted as to that fact and asked whether you wish to enter your data manually or use an ASCII file to import the data from the client s computer system This is the only time this choice appears However you can use an ASCII file for initial input then GO TO the trial balances to change the data manually or you may select I will enter my data manually and later decide to use an ASCII file To do this select UTILITIES from the FieldWork menu Using AuditWare Tools This menu contains activities which are typically used less frequently than the menu selections on the main Access Menu Those selections include the following 1 Shortcuts to program features Used for quick access to frequently used commands 2 Perform activities with archive files An archive file is a single file which contains all of the individual files making up the data of a particular client See About Archive Files above for more information 15 This selection loads the following sub menu which allows you to Deletes all data for that client Refresh the archive file of the current client Re creates the archive file For manual activities Test an archive file
192. the Local Area Connection Click Support Look at IP Address Subnet Mask and Default Gateway They should have values assigned by your wireless router If your Windows 7 values and your XP Mode values are different please repeat the first process and choose the correct network adapter VOWS m NOTE If you are able to see your network in XP Mode and map a drive to retrieve your archive files but you are getting an error in AuditWare please follow the third procedure below Set Permissions on the drive you want to share on the Network Computer NOTE This may be a peer to peer networked computer or a server depending on your company s network configuration Click on Start Computer Right Click on the mapped drive to be shared Click on Properties then click on the Security Tab Click the Edit Button then Click Add on the next screen In the Enter the object names to select box type Everyone Click on Check Names then OK At the Security Tab highlight Everyone and click the Full Control checkbox Click Apply and then OK Close the Properties Window rommoomr 103
193. the financial charts which are in some of the sections Select GO TO INPUT OTHER INPUT Questionnaire for the Letters and fill it out auditor reports If you have either current or prior year findings to report select GO TO INPUT OTHER INPUT to enter data in the Summary of Prior Audit Findings the Schedule of Findings and Questioned Costs or the Corrective Action Plan These are manual documents which may be edited in any way desired If there are no findings to report and or you wish to omit either the Summary of Prior Audit Findings or the Corrective Action Plan from the audit report exit from the FieldWork module to the SETTINGS menu then select Individual Exhibit Creation Settings then De activate or re activate an individual exhibit or opinion letter Creating the Report Using the OfficeWork Module Select TURNKEY from the main OfficeWork menu to create and print all exhibits section dividers and cover sheet Change the page breaks as needed on the SEFA schedule if active by selecting GO TO Exhibits SEFA Return to the menu and select Print Ranges Print out all Notes amp Opinions by selecting PRINT DOCUMENTS ALL Review the Notes amp Opinions for needed changes If corrections are needed return to the FieldWork module and make the corrections there then re create and re print the notes and opinions To edit the Notes amp Opinions directly or to change the page breaks for printing after creation select
194. then be re created without losing your edits Required editing There are a few instances in which letters and or the notes to the financial statements must always be edited These include qualified or adverse reports and departures from GAAP Using the Notes amp Opinions menu When you are editing a created report pressing CTRL M loads the following menu GO TO EDIT OFFICEWORK a GO TO displays a menu of all the Notes and Opinions reports from which you may select a report to view or edit b EDIT loads another menu which allows you to insert or delete lines erase cells and to edit the text in various ways Most of these activities are also available as Quick Keys See Using the Quick Keys below C OFFICEWORK takes you back to the main OfficeWork menu optionally saving your work Using the Quick Keys There are several Quick Keys active in the notes and opinions They may be used in both the input forms FieldWork module and when editing the created reports CTRL J will justify a paragraph of text CTRL B sets a page break for printing purposes starting a new page on the row where your cursor is resting CTRL C clears a page break Using the Lotus 1 2 3 and WYSIWYG menus Editing a created report may also be performed manually if the user is familiar with the Lotus 1 2 3 and or WYSIWYG menu commands Each report is in a separate file contains no macros and can be edited manually as desired Toload the Lotus 1 2 3 classic me
195. trial balance except that it includes no detail of the adjustments and no prior year data and is therefore quicker to produce and will print in portrait format c Lead Schedule You will first be asked for a category of data You may select any line of a financial statement or you may enter a custom category in which case you will enter the minimum and maximum of the account codes you wish to include You may also produce schedules which capture data based on the references numbers or words in the LEAD REF column of your trial balances d Opening Entries Report This report includes balance sheet accounts only The equity accounts are post closing amounts This report is designed to assist the client in entering the opening entries for the following year e Year To Year Variance Report This report compares the current year adjusted balances to the prior year balances and reports both the variance amount and percent for each account included A threshold variance amount or variance percent may be established if desired see Use Thresholds setting above f Budget Variance Report This report compares the current year adjusted revenue or expenditure balances to the current year budget and reports both the variance amount and percent for each account included A threshold variance amount or variance percent may be established if desired see Use Thresholds setting above g Adjustment Journal This report allows for viewing or p
196. tries in the AW column for the government wide statement of activities The same principles noted above apply to the General Revenue bottom section of the statement of activities All inflows which are not accounted for as program revenue in the top section must find a home in this section For Texas school districts the account for contributed capital 7957 should not be adjusted It is reported separately on its own line of this section When changing Other Resources and Other Uses accounts for purposes of the statement of activities itis important to use the government wide adjustment journal to do so This assures that those accounts remain intact at the fund level for use in the fund level statements The financial statement setups for Texas and California school districts are designed to display lines for Other Uses and Non Operating Expenses in the top section of the statement of activities and for Other Resources and Non operating Revenue in the General Revenue bottom section of the statement This does NOT mean that this is proper reporting They are only included so you can create the statement before your adjustments are complete and see a complete picture of your data at any stage of the process These lines are colored blue when viewed on the screen as a flag that they are a problem and that further adjustments need to be made Equity Amounts at the Government Wide Level You are welcome to use equity codes and amounts
197. ts See the chart of accounts listing referred to two paragraphs above for more information When program revenue is identified with a 1 2 or 3 inthe AW column a revenue function is normally assigned in the RFN column as well If the fund has multiple expenditure functions and you want to split a revenue account into multiple amounts based on expenditures by function you have several choices First if you want to have the revenue amount allocated based on ALL functional expenditures in the fund leave the RFN column blank and this will take place automatically when the statement of activities is created Second if you want to use SOME but not all functions we suggest that the government wide adjustment journal be used to allocate the revenue Third if you want to allocate revenue at the Per Books level AND there are no fund level adjustments you may select Ctrl C to load the Codes menu then select Allocate Revenue You may also select Go To Government Wide Allocate Revenue from the main FieldWork menu Go to the government wide adjustment journal and make the adjustments which convert modified accrual data in the trial balances to the accrual basis of accounting at the government wide level Make the look back adjustments for internal service funds carried as governmental activities to remove the doubling up effect of those funds using the government wide adjustment journal If an internal service fund is a governmental activities type
198. ts for a report which traces the total fund balance on the governmental funds balance sheet to the net assets of governmental activities on the statement of net assets and provides a list of the adjustments and balances which made up the difference Another report does the same thing for the difference in the net change in fund balances on the governmental operating statement and the change in net assets of governmental activities on the statement of activities 52 C Using the Government Wide Adjustment Journal All adjustments associated with the government wide financial statements are entered in this one journal It contains columns for all of the account code types which are in the trial balances plus columns for information relating to the reconciliations and a column for user remarks 1 Governmental Activities Fund s You will need one or more funds of the governmental Activities fund type for capital assets and long term debt before you get started see the previous chapter If you need to establish such a fund select UTILITIES from the main FielaWork module menu then Create or delete funds Accessing the Journal From the main FieldWork menu select either Go To Input Journal Government Wide or Go To Government Wide Journal From within a trial balance you may also click on the worksheet tab at the top of the screen then press Control M to access the journal Making an Entry Start by selecting NEW from the menu Th
199. wo side by side summaries then the three reconciliation lists All three lists may be edited by the user if desired within certain constraints The first list is called the Name List and contains all reconciling items both for the statement of net assets and the statement of activities The column headings are NAME MANUAL PLUG IN AUTO TOTAL and SHORT TITLE The NAME is an abbreviation which is used by AuditWare internally to look up the dollar total for that reconciliation in the adjustment journal and in the trial balance in the case of the governmental activities fund This NAME appears both on this list and on one or the other two lists as well allowing them to relate together The MANUAL PLUG IN column is for when you want to override the automated system and simply plug in an amount of money of your own computation SHORT TITLE is a shortened version of the complete title of the reconciling item shown on one of the other two lists AUTO TOTAL is where AuditWare displays the automatically generated total of the reconciliations These amounts are updated each time you post the adjustment journal or save a trial balance of the governmental activities fund type Off to the right you will see two more columns where AuditWare breaks down the AUTO TOTAL into its two components those amounts computed from the adjustment journal excluding those for governmental activities funds and those computed from the governmental activities fund trial ba
200. y have been converted incorrectly It may also be used if you selected Manual Input instead of ASCII File when first starting this data year but now want to use an ASCII file You may use this utility to come and go to the ASCII Master menu without losing any manually entered trial balance data However if you actually re convert the file rather than performing other ASCII activities viewing the file etc all current trial balance data whose fund numbers are represented in the ASCII file will be replaced by the data in the ASCII file Existing input not associated with trial balances documents etc is not disturbed by re converting an ASCII file Delete the multi client notes file When you go to the multi client notes file this file is created If you created it inadvertently and don t plan to use it it should be deleted 23 8 Save the current trial balance with an operating statement auto rounding adjustment Each time a trial balance is saved a rather complex process takes place behind the scenes to make the small adjustments necessary to round the trial balance data First all individual entries are rounded Then each category of data assets liabilities etc is rounded by making the necessary adjustments Last one final adjustment is made to bring the trial balance as a whole into balance This rounded data which you never see is saved in a separate file and what is actually used by the OfficeWork module to create the

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