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FINANCIAL STATEMENT PACKAGE

1
Financial Statements
Balance Sheet, Statement of Net Cost, Statement of TRS Crosswalk
See Annual FS Letter Vanessa Lamb,
Section 4,
Changes in Net Position, and Statement of
Timothy Siekierka
paragraph 17
Budgetary Resources. Statement of Custodial
and Andrew Mulitz
Activity - Not Applicable
2
Trial Balance
RLSA Trial balance showing TRS Accounts
TRS "Quarterly" - Summary Trial Balance -
See Annual FS Letter Vanessa Lamb,
Section 4,
Adj Trial Balance
Timothy Siekierka
paragraph 18
and Andrew Mulitz
3
Cash Reconciliation
Schedule reconciling the TRS balance per bank to TRS "Quarterly" - Cash and Investments -
See Annual FS Letter Vanessa Lamb,
Section 4,
the balance per ledger.
Bank Rec
Timothy Siekierka
paragraph 7
and Andrew Mulitz
4
Listing of Outstanding Checks
Schedule listing all outstanding checks that agrees TRS "Quarterly" - Outstanding Checks
See Annual FS Letter Vanessa Lamb,
Section 4,
to the Bank Rec.
Timothy Siekierka
paragraph 7
and Andrew Mulitz
5
Investments Reconciliation
Schedule reconciling the TRS balance per bank to TRS "Quarterly" - Cash and Investments
See Annual FS Letter Vanessa Lamb,
Section 4,
the balance per ledger.
Timothy Siekierka
paragraph 7
and Andrew Mulitz
6
Investments Subsidiary Schedule
Schedule showing the Investment Type, CUSIP
TRS "Quarterly" - Securities
See Annual FS Letter Vanessa Lamb,
Section 4,
Number, Purchase Date, Purchase Cost, Maturity
Timothy Siekierka
paragraph 22
Date, Face Value, Premium/Discount at Acquisition,
and Andrew Mulitz
Ending Carrying/ Amortized Value, Current Market
Value, Accumulated Amortization, and Unamortized
Premium/Discount Remaining.
7
Schedule of Interest Receivable
Schedule showing accrued interest by investment
Provide schedule only if applicable.
See Annual FS Letter Vanessa Lamb,
Section 4,
type (e.g. T-Bill, Bond, MMF), if applicable.
Timothy Siekierka
paragraph 24
and Andrew Mulitz
8
Accounts Receivable Reconciliation
Schedule Agreeing the AR subsidiary to the AR
TRS "Quarterly" - AR Lead
See Annual FS Letter Vanessa Lamb,
Section 4,
general ledger balance (SGL 1310). Include
Timothy Siekierka
paragraph 25
supporting schedule for any adjustments made to
and Andrew Mulitz
the AR Subsidiary or General Ledger.
9
Accounts Receivable Subsidiary
Schedule aging the accounts receivable subsidiary
TRS "Quarterly" - AR Aging
See Annual FS Letter Vanessa Lamb,
Section 4,
Timothy Siekierka
paragraphs
and Andrew Mulitz
19 & 25
10
Allowance for Doubtful Accounts
Schedule showing current calculation and resulting TRS "Quarterly" - AR Aging
See Annual FS Letter Vanessa Lamb,
Section 4,
Calculation
balance agreed to the general ledger
Timothy Siekierka
paragraph 21
and Andrew Mulitz
11
Property, Plant, and Equipment
Schedule showing all amounts exceeding the FCC's Provide schedule only if applicable.
See Annual FS Letter Vanessa Lamb,
Section 4,
Subsidiary and Rollforward
capitalization threshold that have been purchased
Timothy Siekierka
paragraph 7
by RLSA using administrative funding.
and Andrew Mulitz
12
Accounts Payable Subsidiary
Schedule listing all outstanding accounts payable
TRS "Quarterly" - Payables
See Annual FS Letter Vanessa Lamb,
Section 4,
that agrees to the general ledger
Timothy Siekierka
paragraph 25
and Andrew Mulitz
13
Deferred Revenue
Schedule listing all items in Deferred Revenue that TRS "Quarterly" - Deferred Revenue
See Annual FS Letter Vanessa Lamb,
Section 4,
agrees to the general ledger
Timothy Siekierka
paragraph 25
and Andrew Mulitz

14
Due to/Due from Schedule
Schedule showing the amount that is either due to "Year To Date" RLSA Administrative
See Annual FS Letter Vanessa Lamb,
Section 4,
TRS from RLSA for amounts advanced and not
Expenses
Timothy Siekierka
paragraph 26
expended or due from TRS to RLSA for amounts
and Andrew Mulitz
expended in excess of the current advance.
15
Schedule of AR Credit Balances
Schedule showing all AR credit balances that
TRS "Current Month" - Payables - Aging
See Annual FS Letter Vanessa Lamb,
Section 4,
agrees to the balance recorded in the general ledger
Timothy Siekierka
paragraph 25
(SGL 2990).
and Andrew Mulitz
16
Schedule of Other Accrued Liabilities
Schedule showing other accrued liabilities, if any.
Provide schedule only if applicable.
See Annual FS Letter Vanessa Lamb,
Section 4,
that agrees to the general ledger (SGL
Timothy Siekierka
paragraph 25
2190)
and Andrew Mulitz
17
Financial Statement Checklist
A completed version of the financial statement
Financial Statement Checklist - Signed and
See Annual FS Letter Vanessa Lamb,
Section 4,
checklist developed by the FCC to review TRS
Dates. Also please list any differences.
Timothy Siekierka
paragraph 7
financial reporting submissions.
and Andrew Mulitz
18
Financial Statement Variance Analysis Comparison of period over period financial
TRS "Quarterly" - Variance Analysis
2 days after financial Vanessa Lamb,
Section 4,
statement with explanations for all line items greater
statement package
Timothy Siekierka
paragraph 7
than $10 million and 10% change
and Andrew Mulitz

FINANCIAL AUDIT REPORTING

1
PBC Responses
Document/explanation/report requested by auditors. Variable
Upon request
Sherry Herauf, Andy
Skadin
2
Legal Representation Letters
Representations from General Counsel regarding all Letter from General Counsel in August.
August 8, November Sent directly to audit
existing, pending, and threatened litigation and
Updated letters in November and December.
10, December 1
firm
unasserted claims.
(If no changes since the August letter, an
(dates to be
email may be sent stipulating "no changes".)
determined by the
auditors, and by A-
136)
3
Management Representation Letters
Representations from Management, including the
Proposed letter will be provided by FCC CFO. November 10 letter;
Mark Stephens;
Chief Financial Officer, or equivalent, regarding the
December 8 update Sherry Herauf; Andy
financial statements, following the representations
(dates are variable
Skadin
required by generally accepted auditing standards.
depending upon audit
progress, and A-136)

TRIAL BALANCE For FACTS II REPORTING

1
Unadjusted Trial Balance
Unadjusted trial balances report at the end of the
Unadjusted Trial Balance worksheet on the
Nine times per year. Jeanne McDonald
reporting period. Must include Budgetary account
TRS Crosswalk
Needed as of Nov. 30,
Vickie Massey
balances. This report is necessary to meet OMB's
Dec. 31, Jan. 31, Feb.
new A-136 requirement to submit FACTSII nine
28, Mar. 31, Jun. 30,
times a year.
Jul. 31, Aug. 31, and
Sep. 30. See Annual
FS Letter for Dates.

TREASURY REPORTING

1
FMS 224 Statement of Transactions
Statement identifying receipts and outlays made by FMS 224 Statement of Transactions
Monthly by noon on
Jeanne McDonald Section 4,
TRS in the current and if applicable any previous
the 3rd work day of
and Andrew Mulitz
paragraph 15
months under Treasury Symbol 27X5183. Report
each month.
is submitted to FCC by noon of the 3rd work day of
each month for review and FCC submission to
Treasury.
2
Treasury Report on Receivables
Standard form identifying status of receivables
"Quarterly" TROR
Quarterly
James Lyons,
Section 4,
(TROR)
which includes a rollforward of the accounts
Cheryl Collins and paragraphs
receivable balances along with an aging of
Andrew Mulitz
16 and 28
outstanding balances. In addition, there is a section
for debt management and technique performance
data.

3
Schedule of Investments for
Schedule showing all Federal investments (T-Bills) The T-Bill schedule listed for Report #6 under Monthly (last work day Jeanne McDonald Section 4,
Intragovernmental Reporting
that can be provided to the Bureau of Public so that the Financial Statement Package section
of each month).
and Andrew Mulitz
paragraph 27
they know the amount of outstanding debt to
contains the necessary information however it
eliminate with the FCC. Report is submitted is to
must be submitted as of month end on the
the FCC by the last work day of each month.
last work day of the month.

BUDGETARY REPORTING

1
OMB 10 Year Forecast
Various schedules and charts with receipts, outlays, Ten Year Forecast
Annual
Thad Machcinski
Section 4,
interest and administrative expenses.
October 19, 2012
and Andrew Mulitz
paragraph 7
2
Revised OMB 10 year Forecast - Mid
Various schedules and charts with receipts, outlays, Mid-Year Forecast
Annual Thad Machcinski
Section 4,
Session Review
interest and administrative expenses.
April 19, 2012 - will be and Andrew Mulitz
paragraph 7
provided by RLSA
3
Administrative Costs Schedule
A Schedule of Administrative costs by Budget
FCC to provide format
Monthly by 15th day Vince Amalfitano
Section 4,
Object Class.
of the month.
and Andrew Mulitz
paragraph 7

DEBT COLLECTIONS

1
Delinquent Debt Greater Than $25
A schedule detailing delinquent debt over $25.
FCC-Over 25 (date)
Monthly (10th work
James Lyons,
Section 4,
Schedule should include FRN, EIN, Principle,
day of each month).
Cheryl Collins and paragraph 7
Penalty, Total, Customer, Name, Contact,
Andrew Mulitz
Address1, Address3, City, State, Postal and should
be provided by the 10th work day following the end
of a quarter
2
Delinquent Debt Greater Than $25-
Bills and correspondence
Monthly (10th work
James Lyons,
Section 4,
Supporting Documentation and
day of each month).
Cheryl Collins and paragraph 7
Correspondence
Supporting documentation including bills and
Andrew Mulitz
correspondence related to schedule for Delinquent
Debt Greater Than $25 above.

IPIA (as amended by IPERA) REPORTING

1
IPERA Support Tables
Schedules that reflect table 1 through 6 of the OMB Format prescribed in OMB Circular A-136,
June 30 and Sept 30.
Wesly Jarmon,
Circular A-136, II.5.8, Sections IV and V.
II.5.8
Due dates in Annual
William Hill, Mark
Letter.
Stephens

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