AUDIT SCHEDULES FY 01/02
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
1 COMPUTER REPORTS JACK WUSSOW 8/27/02 8/28/02
Report: #: GL306301
Report Title: Trial Balance by Fund (Period 13-4)
Auditor's Access to AIM Reports
2 RECONCILIATION OF RESOURCES & REQUIREMENTS NORMA ROMERO 9/9/02 9/17/02
-Appropriation transactions - current fiscal year approved budget plus all
transfers of appropriations and additional appropriations (show ordinance
number) equaling final appropriations, plus a list of all ordinances
transferring appropriations. The final appropriations should agree to the
AU Status Report.
(Budget to IBIS comparison)
3 CASH LEAD SCHEDULE DEVRA STANEART 9/3/02 9/17/02
- showing cash, petty cash, cash with fiscal agent, and short term
investments by fund.
a. Reconciliation of cash and investments to CAFR (that is, cash and
investments should equal cash and investments per trial balance).
b. Cash footnotes support
Report: GL306303 Cash Lead Schedule
4 ACTIVE TREASURY CHECKING ACCOUNTS ALAN ERLAND 7/30/02 9/17/02
-List of bank accounts used during the fiscal year. (also bank mailing
address)
a. Summarization of bank balances for each account at June 30, current
FY
5 INVESTMENTS LEAD SCHEDULE PAUL LEE 7/15/02 9/17/02
- including investments instrument, issuer, settlement date, maturity date,
book and market value and interest rate valuation at June 30, current FY,
unrealized gain or loss.
6 SCHEDULE OF HIGHEST BANK BALANCE ALAN ERLAND 7/30/02 9/17/02
per bank statement per account per month.
7 CASH WITH FISCAL AGENTS DEVRA STANEART 9/9/02 9/17/02
-as of 13-4 report run
Tuesday, June 11, 2002 Page 1 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
8 DEFERRED COMPENSATION STATEMENTS CAROL CARLSON 8/15/02 9/17/02
SUMMARY BY FUND
DETAIL BY FUND AND/OR CONTRACT
-Aetna, Hartford, PACE, ICMA, and Nationwide
10 SCHEDULE OF BANK TRANSFERS DIEM TRAN 8/15/02 9/17/02
-last three days of June, first three days of July
11 POOLED INTEREST ALLOCATION DIEM TRAN 8/15/02 9/17/02
- copies of detail working papers.
11a INTEREST ACCRUALS FROM POOL INVESTMENT EARNINGS DIEM TRAN 8/15/02 9/17/02
-by accounting period.
11b INTEREST ACCRUALS FROM POOL INVESTMENT EARNINGS- DIEM TRAN 8/15/02 9/17/02
- with FYE adjustments.
11c SCHEDULE OF ACCRUED INTEREST RECEIVABLE. DIEM TRAN 8/15/02 9/17/02
12 Schedule rate of return on pooled investments including average cash DIEM TRAN 8/15/02 9/17/02
balances and earnings on investments by accounting period with
comparative amounts and rate of return for prior and current fiscal year.
15 RECONCILIATION OF ACCOUNTS RECEIVABLE MODULE JEFF HUNTER 8/30/02 9/23/02
a) to the IBIS receivable balances by fund and General Fund by AU
b) show the invoice billing control amounts aged by fund and General
Fund by AU
(GL#102200)
Report: # :AR506401
Report Title: Invoice Status Report by Company
16 SCHEDULE OF TAXES RECEIVABLE BARBARA ROMA 9/28/02 10/7/02
-all counties, all funds
Schedule by tax year, June 30 current FY balance of receivable, tax levy,
deduct discounts, add interest, deduct collections and adjustments and
obtain June 30, current FY balance.
17 SCHEDULE OF TAXES RECEIVABLE BARBARA ROMA 9/28/02 10/7/02
-all counties, by fund
Summary by fund of taxes receivable - include each year for which taxes
remain uncollected.
Tuesday, June 11, 2002 Page 2 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
18 SCHEDULE OF TAXES RECEIVABLE BARBARA ROMA 9/28/02 10/7/02
-by fund by County
Schedule of property taxes receivable by tax year of the three counties
tax ledgers and the City of Portland's records
Clackamas, Mutnomah, & Washington Counties
Backup detail to include:
Reconciliation of Tax Collections and Receivables:
a) WA County -% distribution of district levies and Collection Summary
b) Clackamas County -Receipts & Adj's Schedule from Clackamas County
Assessment & Taxation
c) Multnomah County
-Joint Mutl/WA County Schedule of Taxes
-Recon of Taxes Receivable (City vs County)
-Property Tax Turnover by Year: District#'s 2201,2206,2210,2230
-Property Tax Turnover by Year: Urban Renewal District#'s 2222, 2223
County Reports:
-Mult Cty Tax Turnover -Receipt/Disbursal Report (varying pages from
report for specific districts)
-Mult Cty Tax Turnover -YTD Turnover Allocation Report (varying pages
from report for specific districts)
-Tax Turnover Year-end Transaction Summary (varying pages from
report for specific districts)
-Mult Cty Tax Turnover -Account Balance Report by District (varying
pages from report for specific districts)
19 SCHEDULE OF TAXES RECEIVABLE BARBARA ROMA 9/28/02 10/7/02
- by county by tax year (Clackamas, Mult. & WA)
20 YEAR-END BANK RECONCILIATIONS ALAN ERLAND 8/15/02 9/17/02
-of all City of Portland bank accounts.
-Copies of Bank Statements
-Details of Deposits In Transit
-Details of Outstanding Checks
-Details of Debit/Credit Memos
21 RECON OF INVENTORY ACCOUNT TO PHYSICAL COUNT JEFF HUNTER 8/30/02 9/17/02
-Detail of fully priced inventory - summarized by fund and reconciled to
IBIS. Also detail of adjustments from book to physical count. Note: this
detail pertains to balances at time of observation, which is not at June 30,
current FY.
Tuesday, June 11, 2002 Page 3 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
23 CAPITAL ASSETS/ACCUM. DEPREC. MICHELLE MEYER 9/23/02 9/30/02
Summary by Fund Type
Detail by Fund in the following order:
-Water, Golf, Sewage Disposal, Parking Facilities, Refuse Disposal, Hydro
Power, PIR, Spectator Facilities, and Environmental Remediation
-P&D, Communications Svcs, Fleet, Insur. & Claims, Workers Comp,
Facilities Svc, Health Insur., Computer Svcs
24 CAPITAL ASSETS/ACCUM. DEPREC. ROBERT WIGHT 9/13/02 9/30/02
- Fixed Assets for Water
28 ADJUSTMENTS TO CAPITAL ASSETS ACCOUNT MICHELLE MEYER 9/23/02 9/30/02
Schedule of changes in General Fixed Assets - By Sources
-Copies of AJE's and prior year CAFR Schedules
-Sched. Of Parks Year End Capitalization Entries
-Recon of Fixed Assets by Type of Asset
(CAFR to IBIS)
29 INTERAGENCY RECONCILIATION JEFF HUNTER 9/16/02 9/23/02
Summary and by Fund
Schedule of interfund transfers - showing transfers in and out by fund
for the three categories of fixed transfers, reimbursable transfers, and
revenue from other funds. Include on the schedule amounts budgeted for
transfer.
30a Transfers From/To Other Funds - Actual PATTY MOODY 9/16/02 9/23/02
For the fiscal year ended June 30th
30b Transfers From/To Other Funds - Budget PATTY MOODY 9/16/02 9/23/02
For the fiscal year ended June 30th
31 SCHEDULE OF DUE TO/FROM OTHER FUNDS DARRELL GOSSETT 9/9/02 9/17/02
-Reconciliation of due from and to other funds accounts 208500 and
103500 - list amounts by fund and reconcile total of all 208500 and total of
all 103500 amounts. (Final revision in December)
-copies of FY end AJE's
33 SCHEDULE OF INSURANCE AND FIDELITY BONDS IN FORCE JOHN HOFFMAN 7/30/02 9/17/02
- listing insurance company, policy type of coverage, insurance amount,
expiration date, and total premium for each policy. A separate schedule
should be prepared for City property covered by leases.
37 WARRANT/CHECK REGISTER AFTER JUNE 30, Current FY JACK WUSSOW 10/2/02 10/2/02
- for all warrants/checks > or = $100,000 through 9/30.
Report: #:AP226401
Report Title: Warrant Register
Tuesday, June 11, 2002 Page 4 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
37a WARRANT/CHECK REGISTER AFTER JUNE 30, Current FY JACK WUSSOW 10/31/02 11/4/02
-for warrants/checks over a threshold and through date chosen by KPMG
auditors. See amended 48. (9/28 to 10/22 <200K)
37b WARRANT/CHECK REGISTER AFTER JUNE 30, Current FY JACK WUSSOW 12/1/02 12/2/02
-for warrants/checks over a threshold and through date chosen by KPMG
auditors.
37c WARRANT/CHECK REGISTER AFTER JUNE 30, Current FY JACK WUSSOW 10/31/02 11/4/02
- for warrants/checks over a threshold and through date chosen by
KPMG auditors. See amended 48. (10/24 to 1/11 > $500K)
38 ACCOUNTS PAYABLE RECONCILIATION BY FUND DAN GREEN 8/15/02 9/17/02
-from sub ledger of AP Module to GL Module
Includes:
Summary of All Funds
Fund Detail
Report #: AP 326301
Report Title: AP Trial Balance Comparison for 201100 and 230300
41 SCHEDULE OF DEPOSITS PAYABLE (GL#230100) DEVRA STANEART 8/30/02 9/17/02
-Reconciliation of deposits payable detail to IBIS account
Includes:
Summary by Fund
Detail by Fund
44 SCHEDULES FOR ALL WITHHOLDING PAYABLES PAYROLL SUPERVISOR 8/30/02 10/15/02
- showing June 30, Prior FY end balances, withholdings for year,
payments, balance June 30, Current FY.
45 SCHEDULE OF MATURED BONDS SHERDEN PRITCHETT 8/30/02 9/17/02
-Monthly Maturity by Funds
-Summary of Matured Bonds (and interest payable for fiscal year ended
June 30, Current FY - include name of fund, June 30, Prior FY balances,
matured bonds and interest, payments on maturity dates and June 30,
Current FY payable balance).
46 DEBT RESERVE REQUIREMENT SUMMARY KEN BARTOCCI 9/9/02 9/17/02
SCHEDULE OF RESERVE CALCULATIONS BY PURPOSE/TYPE OF DEBT
Schedules which calculate the reserve for debt retirement in all debt
funds.
Tuesday, June 11, 2002 Page 5 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
47 SCHEDULE OF REFUNDINGS BY AREA VALERIE JOERGER 7/31/02 9/17/02
SCHEDULE OF WATER DISTRICT ASSUMED DEBT
- by area - listing issue date, balance June 30, PRIOR FY, assumed in
current fiscal year, principal payments, interest payments, and June 30,
Current FY balance.
48 SCHEDULE OF PERS payment ROD MORALES 8/15/02 9/17/02
(needed for PERS reconciliation).
49 SCHEDULE OF ACCRUED VACATION, COMPENSATORY TIME AND SICK NORMA ROMERO 9/9/02 9/17/02
LEAVE PAYABLE (by fund)
-Cost summary report of leave as of June 30, Current FY- listed by fund
showing vacation, sick and comp time.
51 GRANT ACTIVITY SCHEDULE: DENNIS ROCHEK 9/13/02 9/23/02
(Master Copy to Auditor's with Additional Copy to Accounting)
Schedule of all grants which were in effect during the year in Federal
Grants Fund - this schedule should include all grants which had activity
during the year and also grants which may not have had any activity, but
had a balance due or payable at June 30, Current FY.
Information which should be clearly indicated on this schedule is:
- Program title
- IBIS intermediate level ID number, if the number has changed during the
year both numbers should be given and identified as to which year they
pertain.
. Grantor agency
. Balance of beginning receivable
. Revenue earned
. Revenues received
. Balance of receivables at June 30, Current FY
If fund is a revenue fund the operating fund to whom ending receivables
is due should be identified. The schedule for the federal grant fund
should be arranged according to operating fund. A subtotal of receivable
due should then be generated for each operating fund.
SEE GRANTS STAFF.
ASSIGNED TO NORMA ROMERO:
51a. The subtotals should tie to the schedule of receivables due to and
due from.
51a GRANT ACTIVITY SCHEDULE TIE TO DUE TO/DUE FROM NORMA ROMERO 9/13/02 9/23/02
The subtotals of the audit schedule #51 Grant Activity Schedule should tie
to the audit schedule #31 Schedule of Due to/from Other Funds.
52 SCHEDULE OF FEDERAL AND STATE FINANCIAL ASSISTANCE DENNIS ROCHEK 9/13/02 9/23/02
-(Part of the Single Audit)
Tuesday, June 11, 2002 Page 6 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
53 SCHEDULE OF EXPENDITURES- DENNIS ROCHEK 9/13/02 9/23/02
When there is a variance between the IBIS equivalents of FM3601 and
FM5601 the differences should be reconciled on a separate schedule.
Match Centers should be clearly identified. SEE GRANT ACTIVITY
SCHEDULE. SEE GRANTS STAFF. (Will provide as needed)
54 There should be a grant data sheet prepared by the bureau or department DENNIS ROCHEK 9/13/02 9/23/02
administrating the grant. If there is a variance between costs incurred,
revenue earned, revenues received, beginning and ending receivable per
the data sheet and the lead schedules mentioned in number 65 and 66
above a reconciliation should be performed. All other relevant data such
as Center Codes, project award, federal share, state share, local share,
ID no., etc. should agree to data per Schedules alluded to in 66 and 67
above. An analysis should be performed which justifies the computation
of revenues earned per the data sheet. The analysis should be consistent
with the dictates of the award. Data sheets mentioned above should
clearly indicate who accounts for the grant and the administrator who
would be best qualified to answer questions relevant to the grant. SEE
GRANTS STAFF. (Will provide as needed)
55 Copies of all grant reports and an explanation of difference between IBIS DENNIS ROCHEK 9/13/02 9/23/02
and amounts per reports, if any. SEE GRANT ACTIVITY SCHEDULE. SEE
GRANTS STAFF. (Will provide as needed)
56 All correspondence relevant to the grant should be made available. (DG DENNIS ROCHEK 9/13/02 9/23/02
presented DR with his list of schedules and reviewed. SEE GRANT
ACTIVITY SCHEDULE. SEE GRANTS STAFF.( Will provide as needed
during audit)
57 ACCOUNTS PAYABLE ACCRUAL DAN GREEN 8/30/02 9/17/02
Report #: A/P 206401
Report Title: Accrual Transaction by Warrant Number with a GL effective
date in Prior Year
Report #: A/P 206402
Report Title:Accrual Transaction by Warrant Number with a GL effective
date in Current Year
Report #:A/P 206403.
Report Title: Accrual Transaction by Fund, AU, with a GL effective date in
Prior Year
58 SCHEDULE OF BONDS PAYABLE SHERDEN PRITCHETT 8/30/02 9/17/02
- Summary by Fund
- Detail by Fund per Series
Tuesday, June 11, 2002 Page 7 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
59 SCHEDULE OF ACCRUED INTEREST PAYABLE SHERDEN PRITCHETT 8/30/02 9/17/02
A) Summary and Detail by Fund per SeriesAccrued interest payable
reconciliation or report.
B) Summary Bond Issue Fund/Bond Issue
60 SUMMARY OF BOND DISCOUNT, PREMIUM AND LOSS SHERDEN PRITCHETT 8/30/02 9/17/02
-Calculation of proprietary bond discounts and amortization.
61a RECONCILIATION OF OPEN LIENS RECEIVABLE DAN SCHMIDT 8/15/02 9/17/02
-(Lien Acctg System to IBIS) for period of July 1 to June 30 of Current FY
for funds 101, 112, 114, 116, 151, 254, 502, 505, 633, 636.
a) by Identifier
b) by Acctg Period
61b Reconciliation of Bonded Liens Receivable (LAS to IBIS) for period of July DAN SCHMIDT 8/15/02 9/17/02
1 to June 30 of Current FY for funds 311.
63 SCHEDULE OF SUBSEQUENT EVENTS SHERDEN PRITCHETT 10/14/02 11/2/02
a) debt issued subsequent to year-end through date of KPMG report no
later than 11/16
b) Other subsequent Events
c) Various documentation supporting FN20, Subsequent Events:
Parking System Revenue Refunding Bonds '01 Series A
65 Current FY budget Information KRISTINE ADAMS-WANNBERG 7/23/02 9/17/02
(Provide 2 copies - one for Auditor's and one for Acctg)
a. Copy of Adopted budget
b. Copy of Ordinance adopting budget
c. Copy of Resolution approving PDC's budget
d. Copies of all correspondence with Tax Supervising and Conservation
Commission concerning current FY budget
e. Copy of Ordinance levying taxes for current FY
f. Copies of any resolutions amending the current FY budget to reflect
annexations
g. Copies of LB50's for Clackamas, Multnomah, and Washington Counties
and any correspondence pertaining to them
h. Copy of ordinance closing and/or creating any new funds for current
FY
i. Copies of the affidavits of publication for the Proposed and Adopted
budget hearings
j. Copies of the resolution certifying city services to ensure continued
receipt of State shared revenues and all correspondence with the State
Department of Adminstrative Services.
66 Current FY Supplemental budget Information KRISTINE ADAMS-WANNBERG 7/23/02 9/17/02
(Provide 2 copies - one for Auditor's and one for Acctg)
- basically the same type of information as requested above.
Tuesday, June 11, 2002 Page 8 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
67 ACTUARIAL ANALYSIS OF LIABILITY PROGRAM JOHN HOFFMAN 9/25/02 9/30/02
(Provide 3 copies - one for Auditor's, one for Acctg and one for Barbara
Roma)
-Listing of claims per claims run, by year.
68 RECONCILIATION (IBIS -SQL): JOHN HOFFMAN 9/25/02 9/17/02
-claims paid to IBIS at June 30 and other accounting periods if needed.
69 ACTUARIAL ANALYSIS OF WORKERS' COMP JOHN HOFFMAN 9/25/02 9/30/02
(Provide 3 copies - one for Auditor's, one for Acctg and one for Barbara
Roma)
-June 30, previous claims listed with reserves compared to Current Fiscal
Year settlements (assesses reserve adequacy)
Self Insurance Note - an outside auditor will work with Risk Management
on analysis of claim reserve.
70 EXPENDITURES FLUCTUATION NORMA ROMERO 9/23/02 9/30/02
(include encumbrances) compare IBIS expenditures, capital outlay,
personal services, materials and services to budget. AU by major object
class. (Use 13-4 statements - explanation of variances should be
returned by 9/14).
71 EXPENDITURES FLUCTUATION REVIEW NORMA ROMERO 9/23/02 9/30/02
(Compare IBIS expenditures to prior year actual. AU by major object class.
(Use 13-4 statements - explanation of variances should be returned to by
9/14).
72 SCHEDULE OF BOND PRINCIPAL TRANSACTIONS SHERDEN PRITCHETT 9/9/02 9/17/02
(Same as CAFR Schedule OFS01)
73 SCHEDULE OF BOND INTEREST TRANSACTIONS SHERDEN PRITCHETT 9/9/02 9/17/02
(Same as CAFR Schedule OFS02)
74 SCHEDULE OF FUTURE BOND PRINCIPAL REQUIREMENTS SHERDEN PRITCHETT 9/9/02 9/17/02
(Same as CAFR Schedule OFS03)
75 SCHEDULE OF FUTURE BOND INTEREST REQUIREMENTS SHERDEN PRITCHETT 9/9/02 9/17/02
(Same as CAFR Schedule OFS04)
79 SCHEDULE OF LEASE OBLIGATIONS MICHELLE MEYER 8/30/02 9/17/02
80 SYSTEM DEVELOPMENT CHARGE DETAIL (Sewer). SEDIEGH KHODAVERDI 9/9/02 9/17/02
Tuesday, June 11, 2002 Page 9 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
81 ROLL FORWARD OF CONSTRUCTION IN PROGRESS SEDIEGH KHODAVERDI 8/30/02 9/17/02
- for Sewage Disposal Fund, including balance of CIP at June 30, prior FY,
additions, transfers, and balance at June 30, current FY.
Please include a Table of Contents for this Schedule
82 DETAIL OF CAPITALIZED INTEREST AND OVERHEAD SEDIEGH KHODAVERDI 8/30/02 9/17/02
- in Sewage Disposal Fund, showing calculations.
Please include a Table of Contents for this Schedule
83 HYDRO POWER FIXED ASSET DEPRECIATION EXPENSE NORMA ROMERO 9/9/02 9/17/02
Summary and Itemized Schedules
84 WATER BUREAU - CAPITALIZED OVERHEAD ALLOCATION SUMMARY VALERIE JOERGER 8/30/02 9/17/02
85 WATER BUREAU - ROTARY ACCOUNT ALLOCATION VALERIE JOERGER 8/30/02 9/17/02
86 WATER BUREAU - ANNEXATION DETAIL VALERIE JOERGER 8/30/02 9/17/02
87 WATER BUREAU DEPOSITS PAYABLE VALERIE JOERGER 8/30/02 9/17/02
88 SUMMARY OF DEFEASED INDEBTEDNESS SCHEDULE and KEN BARTOCCI 8/30/02 9/17/02
DEFEASANCE SCHEDULE BY TYPE
Schedule of defeased bond activity for the current fiscal year. Schedule
should include for each bond series: (1) beginning balance, scheduled
payments, early calls and ending balance. New defeased bond series
should also be listed. Bond series should be grouped by fund.
90 SCHEDULE OF NOTES AND ENERGY LOANS PAYABLE. SHERDEN PRITCHETT 8/30/02 9/17/02
91 SUMMARY OF ACCRUED LIABILITIES SHERDEN PRITCHETT 8/30/02 9/17/02
Request 2 copies (one for Auditor's and one for Acctg)
Report # FC 426402
Report Title: Accrual Transactions Summary By Fund
93 SUMMARY OF AMORTIZED NOTE DISCOUNTS (GL# 212500) SHERDEN PRITCHETT 8/30/02 9/17/02
94 FIXED ASSETS -CONSTRUCTION BY PROJECT ROBERT WIGHT 8/30/02 9/17/02
-Water Bureau Construction in Progress detail report identified by project
number.
Tuesday, June 11, 2002 Page 10 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
95 CAPITALIZED INTEREST CALCULATION VALERIE JOERGER 8/15/02 9/17/02
WATER BUREAU -Detail of capitalized interest calculation, and a schedule
of bond weighted interest average.
96 ACCUM. DEPRECIATION FOR WATER BUREAU ROBERT WIGHT 8/30/02 9/17/02
Reconciliation of the Water Bureau's Construction in progress to the
amount recorded in the General Ledger, and supporting documentation for
reconciling items.
97 DETAIL OF DEPRECIATION EXPENSE MICHELLE MEYER 8/30/02 9/17/02
- by fund broken down into the components of Improvements, Buildings,
Equipment, Master Lease and in total.
POTENTIAL CHANGE GASB 34
98 CONSTRUCTION IN PROGRESS RECONCILIATION ROBERT WIGHT 8/30/02 9/17/02
FIXED ASSET LEAD SCHEDULE AND DETAIL BY ASSET TYPE
Work in process schedule for the Water Bureau in lead schedule format
showing balance as of June 30, prior FY, additions, transfers, and
balance at June 30, current FY.
99 CONTRACTS PAYABLE DAN GREEN 9/13/02 9/30/02
-Summary of Contracts Payable (Current FY)
Section A: Contract Listing as of 7/13 of current FY, Cutoff for Active
Contracts by Fund Number (IBIS Report CNTRN064)
Sectioin B: Additional Contracts by Fund -current FY
Section C:
Summary of Retainage Withheld (by fund) City/Escrow current FY
Detail of Retainage Withheld (by fund) City/Escrow current FY
Retainage Withheld -Escrow current FY
Section D: Current FY Contracts Payable Accruals
Section E: Trial Balance by Fund (IBIS Report)
Section F: Journal Entries
Contract number, date approved by Council, original ceiling, amount
available, amended ceiling, expended to date) Get Access database from
Auditor's Office. They key all new contracts into their own database.
Good start for our own analysis, comparative.
100a Contracts Payable (Contract number, date approved by Council, original JERRI WIDNER 8/30/02 9/30/02
ceiling, amount available, amended ceiling, expended to date)-Water
Bureau Fund 153
100b CONTRACTS PAYABLE SEDIEGH KHODAVERDI 8/30/02 9/17/02
(Contract number, date approved by Council, origianl celing, amount
available, amended ceiling, expended to date)-Fund 151 & 161 (sewer)
Tuesday, June 11, 2002 Page 11 of 12
SCHED. # DESCRIPTION PREPARER DUE TO DUE TO
ACCTG: KPMG:
100c Contracts Payable: CHUCK MOFFIT 8/30/02 9/30/02
Supporting documentation for all escrow accounts to include:
copies of bank statements for all escrow accounts
copies of all payment release letters, account closures
101 Various schedules for support documentation: SHERDEN PRITCHETT 9/9/02 9/17/02
a) IBIS Adjustments-Distribution of Unrealized Loss (by Fund)
b) Fair Value Analysis of Investment Activity-Specific Identification Method
c) Purchases and Sales-Government Securities
d) Distribution of Unrealized Loss (by Fund Type)
e) Investment Information by Fund Type
102 Pension: Letter from Oregon PERS for footnote disclosure SHERDEN PRITCHETT ?????? 10/14/02
Tuesday, June 11, 2002 Page 12 of 12