238485596.xlsx.

ms_office
AGENCY NAME
FISCAL OFFICE ENTERPRISE REPORT: GENERAL LEDGER TRAIAL BALANCE
ACCOUNT 035 RECONCILIATION
xx-xx BIENNIUM, FM xx, (Mo/Yr) ALL GL's IN ACCOUNT 035
REC/LIA WORKSHEET DIFFERENCE
BALANCES BALANCE SHOULD BE
GL # TITLE (CR) (CR) ZERO NOTES
1324 SALARIES AND FRINGE BENEFITS RECEIVABLE 0.00 0.00 0.00
5111 ACCOUNTS PAYABLE 0.00 0.00 0.00
5124 ACCRUED SALARIES AND FRINGE BENEFITS PAYABLE 0.00 0.00 0.00
5145 DUE TO DECEASED EMPLOYEES' ESTATES 0.00 0.00 0.00
5181 EMPLOYEE INSURANCE DEDUCTIONS PAYABLE 0.00 0.00 0.00
5187 INDUSTRIAL INS. AND MEDICAL AID DEDUCTIONS PAYABLE 0.00 0.00 0.00
5189 GARNISHMENT DEDUCTIONS PAYABLE 0.00 0.00 0.00
5194 LIABILITY FOR CANCELLED WARRANTS/CHECKS 0.00 0.00 0.00
5199 OTHER SHORT TERM LIABILITIES 0.00 0.00 0.00
AGENCY TOTAL 0.00 0.00 0.00
CASH
BALANCES
GL # TITLE (CR)
4310 CURRENT TREASURY CASH ACTIVITY (OST ONLY) 0.00
4325 BEGINNING TREASURY CASH BALANCE 0.00
7110 RECEIPTS IN-PROCESS 0.00
7120 WARRANTS IN-PROCESS 0.00
7130 WARRANT CANCELLATIONS IN-PROCESS 0.00
7140 JOURNAL VOUCHERS IN-PROCESS 0.00
9920 CURRENT PERIOD CLEARING ACCOUNT 0.00
OST TOTAL 0.00
AGENCY + OST SHOULD BE ZERO 0.00
Page 1 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 1324
xx-xx BIENNIUM, FM xx, (Mo/Yr) SALARIES AND FRINGE BENEFITS RECEIVABLE
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Negative Summary Report ZHR_RPTPY455
Payroll Posting Report ZHR_RPTPY126
System generated JV's (Negative Summary JV ZHR_RPTPY376)
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
System generated receivables from warrant cancellations
Agency receivables for manual/emergency payroll warrants
Typical Transcodes:
System Generated:
024 1324/5124 Lcl Trsf Debit General Ledger (transfer within 035)
186 7140/1324 JV Recpt - Collect Payroll Receivable (transfer from operating)
Agency Generated:
955 1324v/5111 Request Warrant (OST 397 5111/7120)
932 1324v/7120 Clear DIS Walk-Through
025 1324v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/1324v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 1324v/7140 JV Disbursement (transfer between funds)
966 7140/1324v JV Receipt (transfer between funds)
347 9920/1324v Lcl Trsf Credit General Ledger (transfer within 035)
348 1324v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
The balance of this account represents receivables due from individuals or
organizations for salaries and fringe benefits.
Page 2 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5111
xx-xx BIENNIUM, FM xx, (Mo/Yr) ACCOUNTS PAYABLE
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
System generated transactions only
OFM does not recommend manual transactions to this GL in Account 035
Typical Transcodes:
System Generated:
763 5124/5111 PR Vendor Payments
397 5111/7120 Pay Acct/Vou Payable (Trea)
The balance of this account represents amounts owing on open
accounts for goods and services received by June 30.
Page 3 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5124
xx-xx BIENNIUM, FM xx, (Mo/Yr) ACCRUED SALARIES AND FRINGE BENEFITS PAYABLE
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Warrant Cancellation logs
Payroll Posting Report ZHR_RPTPY126
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Outstanding Warrant cancellations/EFT reversals
OFM does not recommend manual transactions to this GL in Account 035 if possible,
Typical Transcodes:
System Generated:
767 7140/5124 Rcpt Agcy Trsf-Payroll/Benefit Fnd (OST wrap = 780 4310/7140)
768 5124/7120 Rcrd Net Pay (OST 764 (EFT) 7120/4310 & 750 (warrants) 7120/4310)
769 5124/7140 Agcy Trsf to Benefit Fnd (pay other agencies for RET, CFD, DEF, DCA
GET, LFE, LTD)
763 5124/5111 PR Vendor Pmts (OST 397 5111/7120) (pay 3rd party vendors)
768R (5124)/(7120)EFT Reversal (OST generated) Doc # REVyydd
Agency Generated:
455 7130/5124v Cancel General Ledger Warrant (OST wrap = 755 4310/7130)
025 5124v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/5124v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 5124v/7140 JV Disbursement (transfer between funds)
966 7140/5124v JV Receipt (transfer between funds)
347 9920/5124v Lcl Trsf Credit General Ledger (transfer within 035)
348 5124v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
The balance of this account represents salaries and fringe benefits earned but not
paid.
Page 4 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5145
xx-xx BIENNIUM, FM xx, (Mo/Yr) DUE TO DECEASED EMPLOYEES' ESTATES
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Wage Type Reporter PC00_M99_CWTR
Payroll Posting Report ZHR_RPTPY126
A-19's to issue TO claimant(debit to GL)
Web Intelligence Tool
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Typical Transcodes:
System Generated:
328 7140/5145 JV RECEIPT-DUE TO DECEASED EMPLOYEE
Agency Generated:
951 5145v/5111 Request Warrant (OST 397 5111/7120)
025 5145v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/5145v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 5145v/7140 JV Disbursement (transfer between funds)
966 7140/5145v JV Receipt (transfer between funds)
347 9920/5145v Lcl Trsf Credit General Ledger (transfer within 035)
348 5145v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
The balance of this account represents salaries owed to deceased employees
Page 5 of 11 7/16/2014, 1:56 AM
Account 035 Reconciliation
Control Register
GL 5181
EMPLOYEE INSURANCE DEDUCTIONS PAYABLE
Biennium:
Fiscal Month:
Ending balance (from Enterprise):
Less: Beginning Balance (from Enterprise):
Period Activity (from Enterprise):
SYSTEM ACTIVITY:
MDR Amount
PY126 Amount
MPT Net activity
System Activity:
"New Month
Balance" from
A.23 Report:
Item Ending
Balance
Employee/Item:
E: Prior
Month
Worklist Items
not in Column
A--if known
A: Prior
Month
(balance from
A.23)
B: Current
Month
(balance
from A.23)
C: State
Share
Difference
(from 5570)
D:
Adjustments
Net Activity
(B+C-D-A)
Drop-Down:
Item will clear
in
Reconciled
Worklist
Amount (5181
balance)
(A+Activity) Action Required
Date
Resolved Initials
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Unhide rows above if more room is needed.
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Difference: 0.00 0.00
Less: System
activity
above: - 0.00
Reconciliation
difference (should
be zero)
Item Activity
Total:
0.00
Item Beginning Balance
HAVING TROUBLE?
Instructions and sample available here: http://www.ofm.wa.gov/resources/payroll/PRHIReconExampleInstructions.pdf
For assistance with this worksheet, please contact OFM Statewide Accounting at 360-725-0226, or your agency's Accounting consultant.
MANUAL ACTIVITY:
Current
Doc Num Description
F: Prior Month
Manual
Worklist Items Amount
Will clear in
FM: Action Required
Date
Resolved Initials
0.00
0.00
0.00
0.00
0.00
Unhide rows above if more room is needed.
Total Manual
Activity: 0.00 0.00
Total
Reconciled
Activity 0.00
Period
Activity from
above 0.00 0.00
Reconciliation
difference (should
be zero)
Add:
Beginning
Balance -
Ending
Balance -
Should equal ending
balance fromabove
(blue cell) Less:
Reconciled
Worklist
items 0.00
Unreconciled
from prior
months
0.00
Continue to work backwards until this number is
zero on current sheet.
Ending
Balance -
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5187
xx-xx BIENNIUM, FM xx, (Mo/Yr) INDUSTRIAL INS. AND MEDICAL AID DEDUCTIONS PAYABLE
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Payroll Posting Report ZHR_RPTPY126
Payroll Journal Voucher Report ZHR_RPTPY376 - Options 13, 14
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Quarterly Accrued Medical Aid/Industrial Insurance
Typical Transcodes:
System Generated:
187 7140/5187 JV RECEIPT - MED AID & IND INS
357 5187/7140 JV DISBURSEMENT INDUSTRIAL INSUR
Agency Generated:
642 5187v/7120 INTER-AGENCY PAYMENT/ACCTS PAYABLE
025 5187v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/5187v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
357 5187/7140 JV Disbursement - Med Aid & Ind Ins (transfer between funds)
187 7140/5187 JV Receipt - Med Aid & Ind Ins (transfer between funds)
347 9920/5187v Lcl Trsf Credit General Ledger (transfer within 035)
348 5187v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
The balance in this account represents amounts deducted from
employees' pay for medical aid, and the employer share of the
Page 8 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5189 GL 5189
xx-xx BIENNIUM, FM xx, (Mo/Yr) GARNISHMENT DEDUCTIONS PAYABLE GARNISHMENT DEDUCTIONS PAYABLE
G/L Total
Employee (Running
Employee Ded #1 Ded #2 Ded #3 Ded #4 Ded #5 Payment Total Total) NOTES
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Source documents:
Wage Type Reporter PC00_M99_CWTR, Wage Type 3005
Payroll Posting Report ZHR_RPTPY126
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Typical Transcodes:
System Generated:
180 7140/5189 JV RECEIPT - GARNISHMENTS
Agency Generated:
951 5189v/5111Request Warrant (OST 397 5111/7120)
025 5189v/7140Interfund GL Transfer (transfer between funds - no OST)
026 7140/5189vInterfund GL Transfer (transfer between funds - no OST)
669 6510/7140Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 5189v/7140JV Disbursement (transfer between funds)
180 7140/5189JV Receipt - Garnishments (transfer between funds)
347 9920/5189vLcl Trsf Credit General Ledger (transfer within 035)
348 5189v/9920Lcl Trsf Debit General Ledger (transfer within 035)
The balance in this account represents amounts deducted from
employees' pay for garnishments and levies and held for subsequent
distribution as ordered by the courts.
Page 9 of 11
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5194
xx-xx BIENNIUM, FM xx, (Mo/Yr) LIABILITY FOR CANCELLED WARRANTS/CHECKS
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Notes:
(1) EE #3 0.00 Warrant #xxxxxxE, send to DOR in 10/07 if not reissued.
(2) EE #4 0.00 Warrant #xxxxxxE, send to DOR in 10/07 if not reissued.
(3) EE #5 0.00 Warrant #xxxxxxE, send to DOR in 10/07 if not reissued.
(4) EE #6 0.00 Warrant #xxxxxxE, send to DOR in 10/07 if not reissued.
Source documents:
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Typical Transcodes:
Agency Generated:
455 7130/5194v Cancel General Ledger Warrant (OST wrap = 755 4310/7130)
951 5194/7140 Request Warrant (OST 397 5111/7120)
025 5194v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/5194v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 5194v/7140 JV Disbursement (transfer between funds)
966 7140/5194v JV Receipt (transfer between funds)
347 9920/5194v Lcl Trsf Credit General Ledger (transfer within 035)
348 5194v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
This account is used to record liabilities arising from cancelled
warrants or checks.
Page 10 of 11 7/16/2014, 1:56 AM
238485596.xlsx.ms_office
AGENCY NAME
FISCAL OFFICE
ACCOUNT 035 RECONCILIATION GL 5199
xx-xx BIENNIUM, FM xx, (Mo/Yr) OTHER SHORT TERM LIABILITIES
FM BIEN DOC # AMT (CR) NOTES
TOTAL (CR) 0.00
Balance per Report 0.00
Difference S/B ZERO 0.00
Wage Type Reporter PC00_M99_CWTR
Payroll Posting Report ZHR_RPTPY126
A-19's, A-8's and agency JV's
WebIntelligence
Enterprise Reporting (ER) General Ledger Account Analysis
General Ledger Theory/Use:
Typical Transcodes:
System Generated:
297 7140/5199 JV TRSF - RCRD OTHER LIAB (TREA)
Agency Generated:
951 5199v/5111 Request Warrant (OST 397 5111/7120)
025 5199v/7140 Interfund GL Transfer (transfer between funds - no OST)
026 7140/5199v Interfund GL Transfer (transfer between funds - no OST)
669 6510/7140 Interfund Expenditure Transfer (transfer between funds - no OST)
670 7140/6510 Interfund Expenditure Transfer (transfer between funds - no OST)
263 6510/7140 JV Trsf Incr Agency Expend (transfer between funds)
264 7140/6510 JV Trsf Reduce Agency Expend (transfer between funds)
965 5199v/7140 JV Disbursement (transfer between funds)
966 7140/5199v JV Receipt (transfer between funds)
347 9920/5199v Lcl Trsf Credit General Ledger (transfer within 035)
348 5199v/9920 Lcl Trsf Debit General Ledger (transfer within 035)
The balance of this account represents other current liabilities.
Page 11 of 11 7/16/2014, 1:56 AM