State Administrative Manual (SAM)

CHAPTER 7900 - Reconciliations and Reports

The reconciliations and reports chapter provides general information, reporting requirements, and deadlines for preparing financial reconciliations and reports. It also provides some instructions and standard formats for preparing the year-end financial reports.

Note: Users May Download the Entire Chapter Here ("Print" or "Notebook" Version)

Introduction to Reconciliations and Reports Chapter 7900 
Reconciliations - General 7901 
Departments UsingCALSTARS 7904 
Departments Using FI$CAL 7905 
Reconciliation of Department's Account Balances with SCO Balances 7921 
Revolving Fund Reconciliation 7922 
Bank Reconciliation 7923 
Property Reconciliation 7924 
Calendar of Reports and Actions 7930 
Quarterly Reports 7940 
Year-End Financial Reports - General 7950 
List of Year-End Reports andTheir Distribution 7951 
Year-End Report No. 1 - Report of Accruals To Controller's Accounts 7952 
Year-End Report No.2 - Accrual Worksheet 7953 
Year-End Report No. 3 - Adjustments to Controller's Accounts 7955 
Year-End Report No. 4 - Statement of Revenue 7956 
Year-End Report No. 5 - Final Reconciliation of Controller's Accounts With Final Budget Report 7957 
Year-End Report No. 6 - Final Budget Report 7961 
Year-End Report No. 7 and 8 - Pre and Post Closing Trial Balances 7962 
Year-End Report No. 9 - Analysis of Change in Fund Balance (Statement of Operations) 7963 
Year-End Report No. 10 - Analysis and Reconciliation of Revolving Fund Accountability 7965 
Year-End Report No. 11 - Bank Reconciliation 7967 
Year-End Report No. 13 - Report of Expenditures of Federal Funds 7974 
Single Audit Reporting - Expenditures of Federal Awards 7974.1 
Year-End Report No. 14 - Report of Accounts Outside The State Treasury 7975 
Year-End Report No. 15 - Reconciliation of Agency Accounts with Transactions Per State Controller 7976 
Year-End Report No. 18 - Statement of Changes in Capital Assets Group of Accounts 7977 
Year-End Report No. 19 - Statement of Capital Assets Group of Accounts 7978 
Year-End Report No. 20 - Statement of Financial Condition 7979 
Year-End Report No. 22 - Statement of Contingent Liabilities 7980 
Reporting Changes In Accruals - Subsequent Events 7981 
Analysis of CashIn Transit 7982 
ILLUSTRATIONS
List of Required Year-End Reports (7951)  
ILLUSTRATIONS
Report of Accruals To Controller's Accounts - Report No. 1 (7952)  
Accrual Worksheet - Report No. 2 (7953)  
Adjustments To Controller's Accounts - Report No. 3 (7955)  
Statement of Revenue - Report No. 4 (7956)  
Final Reconciliation of Controller's Accounts with Final Budget/AgencyRecords - Report No. 5 (7957)  
Final Budget Report - Report No. 6 (7961)  
Pre and Post Closing Trial Balances - Report No. 7 and 8 (7962)  
Analysis of Change in Fund Balance - Report No. 9 (7963)  
Analysis and Reconciliation of Revolving Fund Accountability -Report No. 10 (7965)  
Bank Reconciliation - Report No. 11 (7967)  
Report of Expenditures of Federal Funds - Report No. 13 (7974)  
Report of Accounts OutsideThe StateTreasury - Report No. 14 (7975)  
Reconciliation of Agency Accounts with Transactions Per State Controller - Report No. 15 (7976)  
Statement of Changes in Capital Assets Group of Accounts - Report No. 18 (7977) - Illustration 1  
Statement of Changes in Capital Assets Group of Accounts - Report No. 18 (7977) - Illustration 2  
Statement of Capital Assets Group ofAccounts - Report No. 19 (7978)  
Statement of Financial Condition - Report No. 20 (7979)  
Statement of Contingent Liabilities - Report No. 22 (7980)