Help for Statement A3 - Analysis of Fund Balance

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School Districts Accounting and Reporting Manual

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(ENTRY 1) A8021

The ending fund balance as of June 2015 as recorded on last year's ST-3 form will be used as the starting fund balance for this year. If this value does not appear, review the diskette installation procedures so that this value will appear. If the fund balance on this line is not correct due to audit or other changes, record the adjustment on line 2.

 

(ENTRY 2) A8012

Specify the necessary adjustments and enter the dollar value of the adjustment to the starting fund balance (if necessary) on line 2.

 

(ENTRY 5) A8015

Prior Year Adjustments - Deductions.

 

(ENTRY 8) AT5999

The total revenue amount recorded in AT5999 of Schedule A3 will be transferred by the computer program to this line. It is important to complete the revenue schedule (A3) prior to completing this statement.

 

(ENTRY 9) AT9999.0

The total expenditure amount recorded in AT9999.0 of Schedule A4 will be transferred by the computer program to this line. It is important to complete the expenditure schedule (A4) prior to completing this statement.

 

(ENTRY 10) A8026

This value is computer generated by comparing the fund balance reported on the balance sheet (Exhibit A - AT095) with the ending fund balance on this statement. If the difference is less than 11, a rounding adjustment will be entered so that the two fund balance amounts agree. If the comparison difference is 11 or greater, no amount will be entered on this line.

 

(ENTRY 11) A8029

The ending fund balance is calculated by adding lines 1, 2, 3, 4, 8, 10 and subtracting lines 5, 6, 7, 9. The amount on this line should be the same as the fund balance reported on the balance sheet (Exhibit A - AT095).

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