Fund Balance with Treasury
Outline of Standard Operating Procedures
The following is the FBWT standard operating procedures outline, please feel free to send us your comments at firstname.lastname@example.org.
Finalized Outline for
I. Introduction: A. Date of Procedures B. Background C. Scope D. Policy E. Fund Account Symbols F. Agency Location Code G. Acronym Listing II. SF 224, Statement of Transactions Overview: III. SF 1218/1221, Statement of Accountability/Transactions Overview: IV. SF 1219/1220, Statement of Accountability/Transactions Overview: V. TFS 6652, Statement of Differences Overview: VI. Check Issue Audit Overview: VII. Documentation Used to Reconcile: A. Agency Source Documents B. Treasury Reports 1. TFS 6652, Statement of Differences 2. TFS 6653, Undisbursed Appropriation Account Ledger: 3. TFS 6654, Undisbursed Appropriation Account Trial Balance: 4. TFS 6655, Receipt Account Ledger: 5. TFS 6655, Receipt Account Trial Balance: 6. TFS 6655, Report of Unavailable Receipt Transactions: 7. FMS 2108, Year-End Closing Statement VIII. Fund Balance Reconciliation: A. Reconciliation Tools B. Comparison of Totals 1. SF224/General Ledger 2. SF1218/1219/1220/1221/General Ledger 3. 6653/General Ledger - Other Agencies Entries 4. 6653/General Ledger - Nonexpenditure Transfers 5. 6653/General Ledger - Warrants C. Prior Month Differences D. Uncleared Differences E. Resolution of Differences 1. Adjustments 2. Documentation Required IX. General Information: A. Most Common Made Errors B. Frequently Asked Questions/Answers C. Helpful Hints X. Appendices: A. Glossary of Terms B. Sample Reconciliation Worksheets C. References D. Contacts