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AuditWare for California School Districts User Manual

1. sesssssssssseeeeeeee 21 3 Refresh the current client s data files riinas aa aa Een Aa a KAAN AEA nn nennen nnne cnn 21 4 Re Create a cash flow exhibit to change the number of data columns sssssssssseeese 21 5 Import last year s balance sheet data to the current trial balance ssessssssseeeeeee 21 6 Re Convert an ASCII file replacing the current data ssssssssssssseeneeeeeeneen nnns 21 7 Delete the multi client notes file ener nnne ennt enne 21 8 Save the current trial balance with an operating statement auto rounding adjustment 22 9 Set up the chart of accounts ssssssssssssssssssseseseenene ennt sn nnns in tennis ss ns sn trts entes neris nnns sn trn nennen 22 H Entering Data for the Notes and Opinions sssssssssssssssesene enne nennen nnns nent innen nnn sinn innen en 22 1 General Information inti f a e eu a reni bed ide Se ddd 22 2 Entering Data for the Notes to the Financial Statements sssssssssseeeeeeens 22 3 Entering Data Associated with Findings sssseeeeeene nennen nennen nnne 25 4 Entering the Questionnaire for the Letters sssssssssssssssseseeeeeeeneen ener enne nnne nens 25 Producing the SEFA Schedule FieldWork Input Necessary ssssssseeseneeeeneen nennen nennen 25 1 Entering Federal Expenditures ooooncccininnncinnnnncconcnnccnnn cnn
2. 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 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 an
3. sese enne 63 EXHIBIT 4 AUDITWARE CHART OF ACCOUNTS aalr aannam eaaet nenne sins inttr innen rer sin a intense ea aaa E ASAE 66 EXHIBIT 5 CUSTOM ASCII FILE REQUIREMENTS essen nennen rennen intr an aaa ana aa Saaana 69 EXEIBIT 6c ACCESS MENU cuicos Reha htl m Eh dena pe eb et v deme a Ee uada 70 EXEIBIT 7 FIELDWORK MENU ecd dtt e te e pee tre tee o betur 71 EXHIBITS CODES MEN CNTR Ovino taladrar 75 EXHIBIT 9 FOOTNOTES FIELDWORK ME NU ra a a eaaa nnn a netten resins aeaa ahaaa daan 76 EXHIBIT TO OFFIGEWORKNMENDJ 2 e te irte et i tea their tela ais Po reside e vt Eg 77 EXHIBIT SETETINGS MENU ia rct A edet trus 77 EXEIBIT 12 SETUP ME N U iride tete he etu et tie dle flee tav atelier ipi beo iaa 77 EXHIBIT 13 RECONCILIATION S EIS TS iet tede tee eee bf o Een cte nme den ae 77 EXHIBIT 14 WINDOWS 7 VITAL XP MODE tree Eee aaa 77 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 de
4. EXISTING 71 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 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 on
5. 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 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 Codes 301 304 identify special and extraordinary items for the SOA The fund statements use the Class code to 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 No Yes No for Special Items Out and 8941 for Extraordinary Items Out No Yes No 68 EXHIBIT5 CUSTOM ASCII FILE REQUIREMENTS For Use with AuditWare for California School Districts Following are instructions to
6. EXHIBIT GENERAL SAGs UNFINISHED LIST ALL EDIT EDIT INSERT ROW DELETE ROW 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 oomo2Rcom 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 82 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
7. 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 f you inadvertently established a multi client file by loading it just to look around 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 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 24 Entering Data Associated with Findings These three docum
8. 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 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 includ
9. 25 2 Verifying Individual Fund Settings Users of Audit I S D for Texas School Districts 25 3 Input of Indirect Cost Users of Audit 1 S D for Texas School Districts oocoonococcnnoccccnonocnnonanannncnnnnnos 26 Jd Wsing Report Master i epp ede id e uitia vai ras 26 1 R n thes Current Report v nadie do a aa a e dp e AL a da a devant dye iaa tn 26 2 Select a Different Report ssssssssssssssssssssesee eene enne ennr intentis inn ns Annn SE entes nnns snnt sen trennen 26 3 Change the Current Report Settings sssssssssssssssseeeeeneeen nennen nnne nennen nnns enne 27 4 Establish a New Report aat 28 5 QU pe EE 29 CHAPTER 4 Using the OfficeWork Module sss conc nano rana 30 OVERVICW Siete We a Ya eee aya dia a ay tiles JO AE ara a eee ea ee 30 Br Creating the Audit Report emet um tetra A te A 30 G Editing Financial Statements cacao aiuto vp is do rive rado 30 D Editing the Notes and Opinions cccccccecececeeeeeeeeeeeceeeeceaeeeeaaeeceeeeceaeeecaaeseeaeeseeeeecaaeeseaaeseeaeeseaeeescaeseaeeneeeseaes 31 e Enter in FieldWork to hold editing to a minimum sese ener ener ennt 31 2 Required editing maed ata itane Tet 31 3 Using the Notes 8 Opinions MENU reissen raana iaaa aa aas aae a aE E ensis nnns sn trte enne s nnns sn nr nnns 31 4 Using the QUICK KOS iih ai tide ebd
10. AUTO AJEs net of GA fund Trial bal totals of Governmental NAME PLUGIN TOTAL SHORT TITLE types JOURNAL Activities 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 termina
11. 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 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 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 clien
12. 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 Viewing the Financial Statement Setups To see the setup for any financial statement go to the Setting Module and select Category then Set Up The Chart Of Accounts From the next menu select Go To then Exhibit and select a setup to load from the list which will appear You are encouraged not to edit or save the setups If you do so be aware that any change you make will affect all of your clients not just the one you are currently working on and that your changes will be overwritten by the default setups the next time you install and AuditWare product update C For More Information Detailed instruction for setting up the chart of accounts for cities counties and special districts is provided in the chapter of the user manual for the AuditWare for Local Governments product 57 EXHIBIT 1 THUMBNAIL USER MANUAL How to Create an Audit Report From Start to Finish Using AuditWare for California School Districts Installing A B If AuditWare is not installed begin by loading Lotus 1 2 3 by selecting Start then Programs Insert the AuditWare install disk and select File then Open Change the indicated drive letter to the one you are using and double click
13. 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 balance 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 Selecti
14. 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 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 ser
15. 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 menu 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 31 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 e
16. 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 19 CTRL K Removes a window created by CTRL P or CTRL W returns you to a normal screen Kill MIR within the trial balance CTRLL Lock Codes Re locks the codes for normal entry after using CTRL U Unlock CTRL M E Menu 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 K to 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 put cursor 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 man
17. 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 standard file type or which may appear there in the future A SACS file for instance is comma delimited but may still be used 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 The 22 digit SACS account code must be present in all records even for schools which have not yet converted to SACS with the unused fields either blank or filled with zeros This is a common type of carriage return for each line and an end of file marker must be included 3 The Data to Include Include the year end trial balance data for all funds and all active accounts While federal programs may span over multiple fiscal years only the activity for which occurred in the current fiscal year should be included in the file It is preferable that inactive accounts be excluded 4 Signing of Positive and Ne
18. for Statement of Activities New Reporting Model TSD CSD AG 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 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 100 119 Capital Assets Accumulated Depreciation and Related Debt 1 Program Revenue Charges for Services Yes Yes Yes 2 Program Revenue Operating Grants amp Contributions 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 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
19. 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 32 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 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 PRINT MISC EXHIBIT CREATE FUND Individual Fund Settings CLIENT LETTER G W Government Wide Settings DRIVE Selecting a
20. 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 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 acc
21. 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 16 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 17 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 setti
22. 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 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 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 transfer
23. laid out You may view as many lines as you like Selections number 3 and 4 allow you to change the File Type and the Operational Settings for converting the file Typically you will only use selections 1 3 and 6 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 Using the Main Menu ASCII Master 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 normally not necessary Use ASCII Utilities Optional Create Trial Balance Files Using the Current Settings Quit Converting ASCII Files Noa aloja 43 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
24. 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 reconciles 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
25. 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 added 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 automate
26. nn 54 8 Other Resources and Other USBS oooococonncccinoccconcccnonccnnoncno nn cn non cc cnn rca 54 9 Equity Amounts at the Government Wide Level ooocncccinncccincccnnccconocanonocnnnncccnnnn conc cnn no cnn nennen nnne nennen 54 D Dealing with the Reconciliations ooonnocccnnnnnicnnn nncccnnnoncccnnnorccnn narran rre 55 1 Understanding the Reconciliation Lists oooo nncccnnnncccnnnnccccnnnancccnnnarnc conan nc nano nnc cnn non cn cnn nc cnn nc cnn rc 55 2 EII Me LS A A al att 56 3 Plugging In the Totals for Internal Service Funds nnns 56 4 Using the Template Versions of the Reconciliations oooconnncccnnnnniccnnnoccccnnnancccnnnancncnnnonn cc nano nccccnnn nc 56 CHAPTER 9 Setting Up the Chart of Accounts sssssssssssssssesseeeeee eene en nennen sin nr inneren retten inns nennen ns 57 A Overview and Getting Started ssssssssssssssssseseeeene eene nnne entente insit tren tette nn senis stris esten en 57 B Viewing the Financial Statement Setups ssssssssssssssssseeeeeneee eene tenent nnns nnns nnn enne 57 C For More formativa ia e dee epa ec eee Brod Tou d ue e ia e ep dads 57 EXHIBIT 1 THUMBNAIL USER MANUAL sess nano nn nennen nns nnns sn trtr sn rese ensis drei n rr irren nnns sns internen 58 EXHIBIT 2 QUESTIONNAIRE FOR NOTES TO THE FINANCIAL STATEMENTS sse enne 61 EXHIBIT 3 QUESTIONNAIRE FOR LETTERS AND NOTES TO SEFA
27. nte cete eam ettet te etel t te dtt tantu 31 5 Using the Lotus 1 2 3 and WYSIWYG menus sse ennt e trennen snnt enne 31 E Printing tlie Audit Repor ceci pd tot ei ata to du dr dn ub ata Go t cod er 31 1 Printing in Genetal ie erit ad 31 2 Dealing with Printers ace treten d e cet rete dd fecti rete bd tenet 32 3 Changing Page Breaks for Printio tenein te cancer 32 F Dealing with Page Numbers Exhibit Numbers and the Table of Contents ssseene 32 1 Page Numbers iuc tecti eroe tte de vc eto ier ena ite tere ira 32 2 EXMIDIENUMDETS tei tee m Re t teat tete eet restet feet 32 3 Table Of GOontents ott tae t d ret tota 32 G Budgetary Comparison Schedules sese enne entren trennt nnne nnne nen 32 CHAPTER 5 Ghangirig the Settings riori ecce dera nte ee de Papa dcr ku E TE nid eg aa bag eR Eaa andia 33 Main Menu and Overview ssssessssssssssseseeeeennene innen nnne nrnr en nes inris sn nrns sn tetr inns sas ns sites estet rennes nnns sn Annn nenne 33 B Printing Page Number amp Pennies Settings ssssssssssssssssssssseeee eene enne nennen nnne enne en 34 C FieldWork and Miscellaneous Settings sssssssssssesssseeeeenene enne terrens nnn sitne nene 35 D Setup Chartof ACCOURIS ar dads pe t de fadi de d dia dad eT saeua dee 36 E Exhibit Creation Settings ci n 36 El Individual FUN SONS iii dt sea edocet er nt dig
28. 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 General 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 34 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 sav
29. or control account object codes Estimated Revenue etc are excluded from the conversion since these aren t used in AuditWare trial balance They are 9800 9909 However you may set your own ranges of object codes to be excluded if desired by selecting Object Codes to Include in the Conversion from the Operational Settings menu of ASCII Master 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 must be standard ASCII files with fixed length fields and must contain a minimum of the fund function and object account codes in the case of Non SACS clients the function code will be represented by zeros For purposes of using custom settings all sections of the account code which appear in any one record must appear in all 44 r
30. 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 Chart 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 41 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 ASCIl is an acronym for Amer
31. other data choose the manual selection Later you may select UTILITIES from the main FieldWork Menu to convert or re convert an ASCII file at any time Establishing Funds A If you selected manual input in the previous step 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 such as certain federal project trial balances and add any new ones which are needed To add or delete funds at any time select UTILITIES from the FieldWork Module menu then Create new funds or delete existing ones Entering the Data for the Fund Level Trial Balance Data Using the FieldWork Module A 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 Place the amounts beside the account codes you wish to use To add codes press CTRL C to load the codes menu You may also change any account you are not using by typing over the existing number and pressing Enter If you want to define the codes on the screen press CTRL interpret Codes Press CTRL V 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 budg
32. relate are below You may edit any of the lists The Short Title on the first list is what will appear in 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 84 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
33. sao Open Windows Explorer on your AuditWare Desktop Inthe left hand column click the next to Computer to expand its contents 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 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 Right click on the selected files and select Copy Click the next to the drive with your username and number It will contain auditware sharedata S Right click on AWBARN and select Paste Close Windows Explorer when finished Test your work by opening AuditWare and selecting Load a Different Client All clients should appear on 9 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 clients 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 oecocgp 10 Personalizing AuditWare Direct Settin
34. 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 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 64 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 65 EXHIBIT4 AUDITWARE CHART OF ACCOUNTS For the RFN Revenue Function and AW Audit
35. the install wk3 file which is on the disk If AuditWare is already installed and you are installing a later version or another product load the AuditWare Access Menu select Use AuditWare Tools then Install and AuditWare upgrade disk Getting Started Using the Access Menu A Select Start Programs AuditWare and the AuditWare Access menu will appear Alternatively you may select Start Run AW execute a short cut you have set up for C AW UTL AW BAT or AW from the DOS prompt The Access Menu manages your files and gives 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 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 Change the month as well if the client s fiscal year has changed Select Run the Current Client You will be asked whether you will be using an ASCII file or entering your trial balance manually If you will be entering your trial balance manually or you are not ready to use an ASCII file yet and want to get started entering
36. 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 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 36 10 11 12 13 Activate or de activate an individual exhibit or document
37. to AuditWare Access menu Exit to the OfficeWork module Exit to the settings menu Exit to Operating system EXHIBIT8 CODES MENU CNTRL C Used for adding changing defining or deleting account codes in a trial balance NEW DEFINE ITRIAL 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 75 EXHIBIT9 FOOTNOTES FIELDWORK MENU GO_TO SECTIO
38. 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 69 EXHIBIT 6 ACCESS MENU Run the Current Client 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 Te
39. 34 for the first time this year 1 Yes 2 No Are budget comparisons presented with basic financial statements 1 Yes 2 No in RSI Is any inventory carried on the balance sheet 1 Yes 2 No If so answer the following inventory questions If so how is inventory valued Your anser may exceed the box width if needed Is General Fund inventory carried on the balance sheet 1 Yes 2 No Is interest incurred during construction capitalized 1 Yes 2 No When does the client expense prepaid items 1 When incurred 2 Benefitting period Does client apply FASB statements issued on or after November 30 1989 1 Yes 2 No Are expected tax revenues accrued for 60 days after year end 1 Yes 2 No Secured property taxes attach as an enforceable lien on what date Enter below the dates of the two installments when secured property taxes are payable First installment date Second installment date For expenditures for which both restricted and unrestricted resources are available which is used first 1 Restricted 2 Unrestricted DEPOSITS AND INVESTMENTS How much was deposited in the county common investment pool at year end What was the fair value of the client s portion of the pool What was the amount of the client s Cash On Hand and in Banks on June 30 2009 What was the amount in the Revolving Fund on June 30 2009 Did the Client invest in types of investments during the year such as repurchase agreements but none of that type wer
40. All proceeds from the sale of capital assets are reported in the funds but not in the SOA SOA6 Donations of capital 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
41. AuditWare for California School Districts 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 cox net Contents CHAPTER 1 Getting Started dd Desert aeu feed 7 A Introduction andi Overview EN 7 B Getting Help While Running the Program ssssssessseseeeeeeennennnnen nennen nennen nnne nnn intente nns nnns en nene 7 1 Accessing the User Manual Electronically sssrinin aaan ERAKAR 7 2 Calling the Helpline scoiccicoara td il dada 8 3 SUPPOM DY Edi A A AA A 8 4 Web Based Support ccccscececcceceneeeesaeceeneeceeeecaaeeeeaaessaaeeceaeeeeaaessaaesaeeecaaeeeeaaeseeaeeseaeeseeeescaeeseaesseneessaees 8 C Getting Started With AuditWare ssssssssssssssssssses ennemi intent ennt ne terns sn Ennan nannaa nnne enn 8 D Client Backup and Restoration ssssssssssssssseseeeeneeneenn enne en nennen rint trier et renr ernst nsn nennen ns 10 EMMBIIWEIIIC DE 10 CHAPTER 2 Using the AuditWare Access Menu sssssssssssssssseeeeeeene ener nene nennen si trnr innert enr sn nn trnn innen 11 About the Access Menu tete t tereti d br i e dde puede di 11 B Whatisthe Current Client eicere ente ei Pte altri ada 11 C About Archive Files atado de npa oec eue no aes tud do ab ieee 11 D Starting a New Clio cocida ib
42. 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 Yes 125 Restricted for Scholarships 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 t
43. Include inactive operating statements on combining exhibits Place dollar signs only at top and bottom of SEFA schedule pages 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 80 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 look back 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 gran
44. LIST MAJOR FUND AUTO ROUNDING LISTS 72 Loads the reports menu Report the current trial balance by Class total assets liabilities etc Report the current trial balance in Financial Statement format Go to the list of funds and projects for this client Go to the Major Fund Determination report for the current fund View the automatic rounding adjustments for the current trial balance View lists of data 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 COMPLETED BLANK FUND LIST CLASS REPORT CURRENT ALL LIST MAJOR FUND REPORTS SAVE UTILITIES Create new funds or delete existing ones 73 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 accoun
45. N ACTIVE VIEW ALL CHART QUESTIONNAIRE HELP_SCREEN EDIT EDIT CHANGE ERASE INSERT_ROW DELETE ROW IMPORT PARAGRAPH DE ACTIVATE 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 Chang
46. OW Of TOA toii t eire e e ee hd a D Eg a d P xad 47 E Underline Bold and Italics Entire Cell S esssssesseeeeseeeenenen nennen nnne 47 F Underline Bold and Italics within a Sentence ooononnncccnononononononononononononcnnononononononononononononononononononononononononos 47 G To Delete the Contents of a Gell eite item Eh aero papeterie dd 47 CHAPTER 8 Annual Input for the Government Wide Statements sse nene 48 A Gonversion Steps in Brief ics uer Eh ro see HL eir i p npo bete astantes ence fai plea tc a Po Ee End 48 B Conversion Steps in Detalle tere qi te te et idt e te ee tre epe een 48 C Using the Government Wide Adjustment Journal sssssssssssseeeeeeeeeen nennen enne nnn entere 51 1 Governmental Activities Fund s ssssssssssssssss esee entente nennen nnne trennen nennen nnns eterne nes 51 2 Accessing the Jo rtial dci eredi esent odi ad PEE Sabet vad satan ainda 51 3 Making an Entry sence cect a 51 4 Establishing Opening Balances ccccccccceeceeseeceeeeeeeeeeeeaaeceeeeeceaeeeeaaesdeaeseeeeeseaeeesaaesseaeeseeeescaeessaeeseneeseas 51 5 Making the Look Back Adjustments for Internal Service Funds Automated Entries 52 6 Making the Look Back Adjustments for Internal Service Funds Manual Entries 52 7 Seeing the Results of Your Work nc cnn
47. 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 de 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 I
48. UIT 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 79 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 dri
49. Ware 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 Generally 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 Activitie
50. Ware 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 1 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 Awards 12 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 Ab
51. ain op 8 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 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 pop enoaocopg sr ccpoooan Right click on the TSPrint icon and select Copy Minimize the remote desktop by clicking the minus s
52. 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 In the FieldWork module select Go To Government Wide Reports 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 50 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 fr
53. 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 governmental 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
54. ata 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 CTRL W Window 16 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 j
55. atically 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 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 it to be right aligned in the cell Example 6 5096 To 8 00 You wi
56. be allocated to the various desired function codes or account 300 unallocated depreciation should be placed in the AW column of the trial balance 51 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 click 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
57. bined 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 digit 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 W
58. bit by selecting GO TO Exhibits SEFA Print Ranges Review the Notes to the Financial Statements and the letters for needed changes If corrections are needed 59 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 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 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 60 EXHIBIT 2 QUESTIONNAIRE FOR NOTES TO THE FINANCIAL STATEMENTS ANSWERS AVERAGE COST 1 2 1 1 2 March 1 November 15 March 15 ANSWERS ANSWERS 796 0 2 894 2 77196 ANSWERS 8 June 30 2009 SIGNIFICANT ACCOUNTING POLICIES Are you implementing GASB
59. bt 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 allocating 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
60. ce 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 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 provide
61. cument 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 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 35 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 d
62. d or manual B Conversion Steps in Detail 1 Review the previous chapter if you are implementing GASB 34 for the first time 48 Go to the FieldWork Module and assure that the basic fund level input is complete This includes making the 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 closed 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 de
63. ductory 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 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 Exhibi
64. e 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 may 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 21 8 Save the current trial balance w
65. e an individual exhibit or document then deactivate one or both reconciliations and activate the ones that include template in their title 56 CHAPTER 9 Setting Up the Chart of Accounts A Overview and Getting Started AuditWare generates the financial statements in the same way regardless of which AuditWare product is used AuditWare for Local Governments AuditWare for Texas School Districts AuditWare for California School Districts etc There is a setup for each type of statement which specifies the caption for each line of the statement and information which determines which account codes will be used to compute the dollar amount for each line Since this product utilizes the state wide chart of accounts all setups are provided as a part of your product and no activity is required on the part of the user Annually or when required AuditWare updates these setups to reflect any changes in the chart of accounts made by the State 1 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 2 It will probably save you time not to
66. e held at year end 1 Yes 2 No If so enter these investment types below Not applicable Not applicable Not applicable PUBLIC EMPLOYEES RETIREMENT SYSTEM PERS The required plan member contribution was what percent of their salary The required employer contribution rate was what percent of annual payroll N A in 2003 The required employer contribution rate was what percent of payroll July December for 2003 The required employer contribution rate was what percent of payroll January June for 2003 What was the total state on behalf payments recognized for PERS 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 STATE TEACHRS RETIREMENT SYSTEM STRS The required plan member contribution was what percent of their salary 61 8 25 ANSWERS 2 Governing board 2 2 4 4 The required employer contribution rate was what percent of annual payroll What was the total state on behalf payments recognized for STRS 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 OTHER POSTEMPLOYMENT BENEFITS OPEB How many retirees were eligible for benefits at year end word or number ie two 12 etc How much was paid for OPEB by the clie
67. e 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 notes as this year s notes Print the help screen Return to main FieldWork menu 76 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 77 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 intro
68. earned in the SOA but as the amount paid in the funds SOA20 Certain fine revenues are deferred in the funds This 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
69. ecords 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 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 total 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 assi
70. ected 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 25 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 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 Estab
71. ed 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 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 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 63 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 para
72. ed 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 statements for any rounding errors If rounding errors are found return to the FieldWork 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 do
73. efinitions 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 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 Run AuditWare in maximized window at startup Set for YES if not using an oversize monitor 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 D Set up Chart 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 E Exhibit Creation Settings 1 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
74. ener nnnren nsns nnne entente tren nne sineret rennes 16 G Defining Codes on the Screen cccccceceeeceeeeeeeeseeeeeeeecaeeeeaaesaneecaeeeeaaesdeaeesgaeeesaaeseeaaesseeeeseeeesaeeeeneeesaes 16 8 The Serateh Pacis ER 16 9 Entering the B dget er eode ate ex etenim diet 16 B Entering Adjustments at the Fund Level sss nn nnne nennen enne 17 1 General mE 17 2 The Verify Command ci ee tee a eed i ee ek tees 17 3 Adjusting Prior Period Fund Balante ranieri eiki iaiia 17 C Entering Data for the Special Purpose Schedules eene nennen ennt nnne 18 1 General Informations ett ree Rb te pte ea eee scar tv iet eie Aiea 18 2 Entering the Data for Loans Leases and Bonds when these schedules are active 18 Dy Usg the Quick IKeys iu tit e ca tite t e E predi ee vt fede ede gg ds 18 1 How Fhey WOork n ete ee et ile aetna dee at ean d datis 18 2 When You Can Use Them tier Retreat tr vc tee eatem ad er ausser grated 18 3 Quick Key Reference FieldWork Control File enne 19 Ex The Glass Report t Pare eere t i rh ern itae PUT Eo te p ett Rega 20 El Saving Your WO ttc ate tereti d tg ettam Utt 20 Gi Usingiihe Utilities ror ote ete Eu Pte eie pev ii eh ei ee reir elec ivi bb edo ie retra 21 T Create new funds or projects or delete existing ones ssssssssssssesseeeeeenneen enn 21 2 Copy all data from another trial balance to the current one
75. ents 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 if you 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 Questioned 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 Conte
76. es Enter a new line Change an existing line VIEW DELETE HELP FIELDWORK MANUAL EXHIBITS Agency Fund Ex A 5 Gen Purpose Cash Flow Stmt Combining Cash Flow Stmt Agency fund Schedule NOTES TO THE FINANCIAL STATEMENTS CURRENT MULTI CLIENT View the program list Delete a row of the program list View the help screen Return to main FieldWork Menu This will appear only if active These will appear only if active Input for Agency Fund Schedule See Footnotes Menu Tree Exhibit Input for the current 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 REPORT MASTER Run the Current Report Select a Different Report Change the Current Report Settings Establish a New Report Quit CLASS STATEMENT FUND
77. essed 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 separate files then gathering them into a single file to create the trial balance for the fund 45 Running the Conversion Select number 6 Create Trial Balances Using the Current Settings from 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 46 CHAPTER 7 Tips for Using Lotus 1 2 3 A Over
78. et input column 58 VI VII VIII C Make any necessary adjusting journal entries by selecting GO TO INPUT JOURNAL Providing Other Input Using the FieldWork Module All other input is accessed by selecting GO TO INPUT OTHER INPUT from the main FieldWork Module Menu A B If you have proprietary fund types select Manual Exhibits to enter the associated cash flow statements If you are using an ASCII file and have not already imported the data select UTILITIES from the main FieldWork module menu then Convert or re Convert An ASCII File to import all trial balance data If a single audit select Input for SEFA schedule to enter the data for the Schedule of Expenditures of Federal Awards Input for other schedules and documents may be listed on the menu when you select GO TO INPUT OTHER INPUT or the submenu Manual Exhibits Some of them may be required by the State or by standards for single audits Each schedule or document should be considered as to whether input should be performed Entering Data for the Government Wide Financial Statements Using the FieldWork Module A 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 stateme
79. f 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 entries 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 17 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 autom
80. g 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 26 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 Different Report you are really selecting a 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 fo
81. gative Numbers Negative numbers may either be expressed with a minus sign preferred method or be overpunched in the rightmost digit with ASCII or EBCDIC symbol The data may be signed as a self balancing preferred method trial balance assets positive liabilities negative etc or not If it is self balancing the budget may be the same preferred method or in reverse signs to be actual 5 Decimals Decimals may either be implied or included in the data fields Including them is preferred 6 Example Following are examples lines from a file in standard preferred format If the school had not yet converted to SACS the 8500 function code on the 2 line would be 0000 or blank 14000000000000008540000 31599 11 32000 00 14000000000085006200000 1423 55 1450 00 REPLY TO AUDITWARE USER The AuditWare user must be informed as to how the file is laid out or informed that it is produced in AuditWare Standard Format see below Please fill out the section below and return this sheet to the AuditWare user a Is the file produced in standard format Yes No If not fill out the column below This File AW Standard Format a Is the trial balance self balancing assets positive liabilities negative etc Yes b If so is the budget signed in reverse of actual No C How are negative numbers expressed minus sign or overpunched Minus Sign d Are decimal points included Yes e Whatis the length of the actual and budget fields
82. graph 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 qualified 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
83. gs 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 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 10 CHAPTER 2 Using the AuditWare Access Menu A About the Access Menu Th
84. he 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 funds 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 67 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
85. he 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 both 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
86. he 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 entries 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
87. hether 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 normally 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 Ind
88. ican 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 1 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 Most Districts can provide a file created by SACS software If not see the paragraphs which follow The file used should be a standard ASCII file with non 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 Files created with SACS software which are comma delimited by default are converted into non delimited files automatically by AuditWare during the conversion process 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 There are currently three selections as to file type AuditWare Standard Format SACS Software and Custom Layo
89. id haa 12 1 Entering the Basic D ta eerte dect beds 12 2 Selecting the Data Year ennt nrnretenr etri e dr rin ttr entente nns nn entere enne 12 3 Setting Up the Chart of Accounts oococonccconicoconcccconnnn non nano cn rn cara en nnne rin trtr intente rsen nr snnt enne 12 4 Establishing Trial Balance Data sess nn nennen nennen nnne nnns 12 E Load a Different Glieht ccoo ia epu be pu rara edu ta er repa oda xu che esha e x gage ga eet ce Bx un ces 13 F Backing Up a Client to another Drive s nnn innen nensi nns entree nens 13 G Changing the Date of the Current Client sesssssssssssssesese eene nennen etre nnt rennen nnns 13 H Using AuditWare Tools tetendit orent delata 13 CHAPTER 3 Using the FieldWork Module sssssssssssseseeeneeenneeeen nennen nennen nennt ssi tts entere inns nnns internen 15 A Entering Trial Balance Data sss seen tnnt nennen sin nnns eeina andoain nensi snis str n senten 15 1 General Procedures e L 15 2 Moving Around the Trial Balanta ssiri nanana NAASE ANAE EAA KANANA 15 3 i e BM ESI A E teeteateeen tard 15 4 Helps While Entering Trial Balance Data sssssseeenee eene nennen nennen nnne 15 5 Account Codes inthe Trial Balance ssssssssssssssssees ener snnm en nennen enn nnne inns 16 6 Changing Codes Manually sse
90. ign 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 on the radio button I accept the agreement and 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 on
91. ion 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 internal 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 deactivat
92. ions 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 13 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 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 arch
93. is is AuditWare s 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 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 Change the Reporting Model Exit 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 What is 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 Ab
94. ith 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 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 rou
95. ity 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 40 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 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 1 2 1 1 2 3 4 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
96. ive 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 since 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 14 CHAPTER 3 Using the FieldWork Module The main menu of the FieldWork module is as fo
97. ividual 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 39 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 funds 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 T
98. lish 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 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 Assumin
99. ll 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 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 but justifies a paragraph when in the notes and opinions 18 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 CTRLI 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 the
100. llows 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 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 balan
101. low 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 In the Local Devices and Resources section click on the More button Use the 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 selected local drives will now show up in Windows Explorer in AuditWare o cooocp 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 filed should be cleared from any previous connections or from the default example if this is the 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 i 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 ag
102. matically 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 the 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 eocp Assign local resources from your computer This is necessary for some AuditWare menu choices and will al
103. ments 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 Resources 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 t
104. n 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 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
105. nal 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 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
106. nclude 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 combining 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 37 14 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 15 Create coversheet for small
107. nding 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 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 FieldWork module select GO TO INPUT OTHER INPUT Notes to the Financial Statements Input The next menu which appears CURRENT 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
108. 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 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
109. ng 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 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
110. ng 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 questionnaire 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 WDS 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 ne
111. ng 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 that 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
112. ngs 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 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 38 Changing the combined fund number to aggregate funds The com
113. nt this year Were assets set aside to fund future OPEB benefits 1 Yes 2 No If so what is the amount of net position available for future OPEB MISCELLANEOUS INFORMATION Does the client have certificates of participation COPs 1 Yes 2 No What is the governing body called city Council Board of Trustees etc Do you want to show pennies on the dat in the charts 1 Yes 2 No Refer to SEC Rule 15c2 12 disclosures in the Bonds section 1 Yes 2 No How should paragraphs be aligned 1 Evenly 2 Left Aligned ragged right margin Center data in columns E through of Bond Note 1 Yes 2 No 62 EXHIBIT3 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 Trust ees 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
114. nt 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 11 D Starting a New Client 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 1 Entering the Basic Data This command prompts you for the basic information about the client name address etc In the case of Texas school district clients this will include the county district number 2 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 3 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 4 Establishing Trial Balance Data If you are running AuditWare for Local Governments
115. nts Entering the Data for the Notes amp Other Documents Using the FieldWork Module A Select GO TO INPUT OTHER INPUT Notes to the Financial Statements CURRENT to enter data for the notes to the financial statements of the current client Fill out the questionnaire de activate any sections you will not be using and fill in the financial charts which are in some of the sections Select GO TO INPUT OTHER INPUT and Questionnaire for the Letters Auditor Reports and fill it out 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 FielaWork 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 A Select TURNKEY from the main OfficeWork menu to create and print the entire report initially Change the page breaks as needed on the SEFA schedule by selecting GO TO Exhibits and SEFA Return to the menu and select Print Ranges Change the page breaks as needed on the SEFA Exhi
116. nts 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 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 if that 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 on the 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
117. nts 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 are 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 el
118. ny 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 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 33 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 setti
119. o o TRE Ide leon aa cd 38 Client Settings ix iati f nee br eat Eg e bed egi Eco ad ed bp etn HE Lade ie ied peut 40 Hi Letterhead Settings oin et s idas 41 l Government Wide Settings ssssssssssesssssssseseeeeentene enne sn nnns en tenen ness ns sn nrts ente n rens nnns snnt nnns 41 Je Computer Drive Settings euet A edd ud e d i ee gd dedo eed daga aaa 41 GHAPTER 6 Using ASCII Piles iie et Fo pi is 42 Az Gerner llnfOFmatiOri o aedis dl a ta 42 a Nl ERE 42 2 Requirements for the File s Layout and Structure sssssssssssssese eene 42 4 B Howto Create or Acquire the ASCII file enne nennen netiis nenn inns 42 GC QUICK Starts EE 43 D Using the Main Meninas 43 E What Data From the ASCII File Will Be Included in the Conversion sssssseeeeeen 44 F Ghanging the File Type Settings et oett emet edt res 44 E Usirig Custom SCUINGS tros 44 H Changing the Operational Settings ssssssssssesesseseesse eene enne enne nana cnn 45 I R nning thie GonVersiOn a oo n ihe tht E C evil cerne e itae et lente hs aedes Poe ed gig od 46 CHAPTER 7 Tips for Using Lotus 1 23 2 in tee ei aedi chip Ede eee Put ee ga eed DR ode eed 47 II aa ls aaa ia atada 47 B Insert or Delete a Row or Column ri ierta aeai eaa aaa aa a a a aea e aa a a isis nennen en 47 Cr sGhange a Column Widths oie et th rate EC aaa id 47 D To Edita Gelli Such asa R
120. o 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 section 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 c
121. om 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 The 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
122. ournal and verify whether individual adjustments or the entire Journal is in balance When using Audit 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 press 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 i
123. out 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 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 clie
124. out 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 with 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 select
125. 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 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 54 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
126. r 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 the 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 F
127. s 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 in the AW column typically also has a revenue function 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 66 The AW Code Applicability by Product 14 Revenue Type
128. s 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 balance 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 55 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
129. s 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 printing 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 29 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
130. s 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 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 52 government wide fund type as business type for the new fund and change its combined fund number to be the same
131. s 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 15 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 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
132. 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 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 reconciliat
133. signed 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 available 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
134. st 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 locked 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 70 GO TO INPUT EXHIBIT 7 TRIAL BAL JOURNAL FIELDWORK MENU NEW EDIT DELETE SORT PRIMARY SECONDARY GO VERIFY ADJUSTMENT JOURNAL TRIAL BALANCE GW JOURNAL ACCRUAL CLOSING POST TOOLS MAIN MENU OTHER INPUT PRIOR PERIOD ADJ TAXES LOANS CAPITAL LEASES BONDS INDIRECT COST SEFA SCHEDULE ENTRIES NEW
135. st 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 Changing the Operational Settings Following is the menu for the operational settings OPERATIONAL SETTINGS CURRENT SETTINGS Press Escape to return to previous menu 3 Is the budget data signed in reverse of the actual data No 5 Are any needed decimals already included 6 Include how many records in each temporary file during processing 7 Which Object codes should be included in the conversion See Chart 8 Stop mapping the file after how many records 50 000 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 leftmost 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 0 21 2 3 4 25 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 proc
136. t 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 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 FILES 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 78 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 Q
137. t 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 28 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 b Standard Trial Balance This is the same as the working 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 report
138. t reported in the funds SNA8 Payables for notes which are not due in the current period are not reported in the 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
139. 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 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 d
140. the menu for establishing funds will appear next If you are running other products the following menu will appear will enter trial balances manually will use an ASCII file now to import the data will 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 on 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 Audit
141. the new owners of Lotus has made it clear that they will not pursue developing their Lotus products for a 64 bit 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 Virt
142. the one on its right Drag to the right until the number is displayed normally 30 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 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
143. 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 two 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 amount
144. 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 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 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 funds in the ASCII file will be converted By default the records in the ASCII file containing budgetary
145. ties 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 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 th
146. ting 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 A menu will appear which gives you the option of either establishing your funds manually or loading the ASCII Master menu now The ASCII conversion process can be run before establishing a fund list because fund numbers and their fund types are dictated by SACS You can start by selecting I will create my trial balances manually and later run an ASCII file if you like You may select UTILITIES then Convert or reconvert and ASCII file from the main FieldWork module menu at any time The ASCII Master opening screen which includes the following main menu ASCII Master Menu 1 Select the ASCII File to Use 2 View a Few Lines of the File Selected 3 Selectthe File s Type 4 Change the Operational Settings normally not necessary 5 Use ASCII Utilities rarely used 6 Create Trial Balance Files Using the Current Settings 7 Quit Converting ASCII Files Since all work with ASCII files are done in the AW TEMP directory of your hard disk selection number 1 above loads another menu which gives you the option of copying the file from one of your local drives USD CS C drive or network drive to the AW TEMP directory Selection number 2 allows you to view the file in case you are not sure how the file is
147. tion benefits reported different SOA20 Change in deferred fine revenues SOA21 Change in deferred ambulance receivables 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 83 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 no
148. tor agency name Change the column headings for funds on the combining statements Client Settings Change 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 81 GO TO
149. ts 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 balance 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 2 Copy all data from another trial balance to the current one 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 Setup the chart of accounts HELP QUICK REF FULL MANUAL MINI MANUAL QUIT ACCESS OFFICEWORK SETTINGS EXIT 74 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
150. ualization requires 2 Gigabytes Gigs of RAM along with 15 Gigs additional hard disc space and a computer processor 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 rommoogm 85 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 ll The Net
151. ually 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 CTRLV 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 information 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 b y saving a trial balance when no changes have been made 20 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 Using the Utili
152. umulated depreciation 110 for related debt 120 129 for expendable restricted items 130 139 for 49 10 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 respectively Accounts 200 305 and 306 are not needed for all AuditWare products 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 and Allocate Revenue from the main FieldWork menu Go to the government wide adjustment jour
153. unction 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 report 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 27 included in one year of data but not in another 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 t
154. ut The Custom Layout provides a number of options as to filed length etc AuditWare Standard Format requires the following A 22 digit SACS account code must be present in all records even for schools which have not yet converted to SACS with the unused fields either blank or filled with zeros The 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 SACS Software export files may be used without revision 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 In most cases the District can provide a SACS file If not review the following paragraphs Check with the client as to whether their accounting software can save the year end trial balance data as an ASCII file If not possibly it will output the data in another format such as Microsoft Excel from which it can then be saved to an ASCII file If you can get the data as an ASCII file but ASCII Master process will not convert it send the file to AuditWare Development Company for a free evaluation 42 Quick Start To begin conver
155. ve 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 had 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 53 Seeing the Results of Your Work It is not necessary to complete all government wide adjustments before seeing the effect of your adjust
156. ves 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 client data Load objects 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
157. vices 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 this 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 invol
158. view 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 between 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 47 CHAPTER 8 Annual Input for the Government Wide Statements The first two financial stateme
159. w 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 which setthe 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 B for consecutive blank rows you want to use for spacing purposes 23 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
160. work Settings for Windows 7 XP Mode com m Press WindowsKey R type ncpa cpl inthe box and click OK Double click 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 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 Ill 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 gt Computer rommooo 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 86
161. 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 notes contain financial charts which must be filled out a Usingthe 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 22 and their current 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 entered as the nickname when setting up the client initially If you got this wro
162. xit 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 the 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 break 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 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 be changed 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
163. y 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 Thumbnail 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 auto

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