2020 Proof Of Cash - Ohioauditor.gov
Village of LGSReconcilation of Cash Receipts and Cash DisbursementsFor the Month of September 2019Sample 1 - Completed MonthBBalance9/1/19616,412.180.00Balance per Books - Cash Summary by FundFund transfersJune 2019Interest not posted XYZ Bank savingsDeposit OverpostedDeposit not 83(10,000.00)D B 3.01(10,000.00)0.002.59(0.02)0.00(2,318.45)Bank service charges not posted (main account)Bank transfer recorded as expenditureCredit card processing fees not postedCheck #91051 written for 192.45 cleared bank for 195.45Voided cleared check #89512 in .92)(5,000.00)(569.15)(3.00)1,137.29July 2019Interest not posted XYZ Bank savingsDeposit posted, not on bank (didn't clear in ,713.08)(652.84)(321.08)(15,713.08)(652.84)Bank service charges not posted (main account)Insuraco electronic withdrawal not posted (insurance premiums)Credit card processing fees not postedAugust 2019Interest not posted XYZ Bank ank service charges not posted (main account)Insuraco electronic withdrawal more than postedFees not posted for RITA receipt posted at grossCredit card processing fees not postedSeptember 2019Interest not posted XYZ Bank savingsDeposit not posted (quarterly business income tax)0.000.00Bank service charges not posted (main account)Memo check 91238 is duplicate of 91221Deposit item returnedCredit card processing fees not postedBank transfer posted as memo check 912400.000.000.000.000.00"Auditor and Treasurer" fees on RITA deposits0.00Adjusted Book .15(76,346.49)(76,346.49)Balance per BankFirst Bank of ABC (Main Checking)First Bank of ABC (Payroll)XYZ Bank (Savings)0.00Bank TransfersOutstanding Checks:August 2019September 2019(5,861.26)0.00Deposits in TransitAugust 2019September 2019Adjusted Bank BalancesCheck 97.49228,648.65525,090.910.000.000.000.000.00
Outstanding Checks 19Aug-19Aug-19Aug-19Aug-19Check .85257.00908.8710.40150.00356.00251.545,904.16H2
Village of LGSReconcilation of Cash Receipts and Cash DisbursementsFor the Month of September 2019Sample 2 - Completed month (with notes)Balance per books line matches cashsummary by fund/cash position reportBBalance9/1/19616,412.180.00Balance per Books - Cash Summary by FundFund transfersJune 2019Interest not posted XYZ Bank savingsDeposit OverpostedDeposit not (3.00)1,137.29Bank service charges not posted (main account)In June, this deposit was on the bankBank transfer recorded as expenditurestatement,not posted. InCredit cardprocessingbutfeeswasnot postedCheck #91051written forcleared bankfor 195.45September,it 192.45was posted.TheVoided cleared check #89512 in systemreconciling item in June "recorded" thedeposit, so when the village posts it inJuly 2019InterestSeptember,not posted XYZtheBankreconcilingsavingsitem fromDeposit posted, not on bank (didn't clear in August)June is Bank service charges not posted (main account)Insuraco electronic withdrawal not posted (insurance premiums)Credit card processing fees not postedAugust 2019Interest not posted XYZ Bank savingsCSeptemberReceipts175,209.83(10,000.00)D B s andexpenses includetransfers betweenfunds, since thesearen't an actualrevenue orexpense, bothmust be reducedby the amount ofthe transfers.2.91September 2019Interest not posted XYZ Bank savingsDeposit not posted (quarterly business income tax)0.000.00Bank service charges not posted (main account)Memo check 91238 is duplicate of 91221Deposit item returnedCredit card processing fees not postedBank transfer posted as memo check 912400.000.000.000.000.00"Auditor and Treasurer" fees on RITA deposits0.00Adjusted Book 84)2.91(213.64)(900.00)(1,597.59)(507.49)Bank service charges not posted (main account)Insuraco electronic withdrawal more than postedFees not posted for RITA receipt posted at grossCredit card processing fees not 9)(76,346.49)Balance per BankFirst Bank of ABC (Main Checking)First Bank of ABC (Payroll)XYZ Bank (Savings)0.00Bank TransfersOutstanding Checks:August 2019September 2019(5,861.26)0.00Deposits in TransitAugust 20192019SeptemberAll checkfiguresbeing 0.00indicatesthat all activity from theAdjustedBank Balancesbank statements has beenaccounted for.Check 97.49228,648.65525,090.910.000.000.000.000.00
Village of LGSReconcilation of Cash Receipts and Cash DisbursementsFor the Month of September 2019Sample 3 - Receipts and payments off by thesame amountBBalance9/1/19616,412.180.00Balance per Books - Cash Summary by FundFund transfersJune 2019Interest not posted XYZ Bank savingsDeposit OverpostedDeposit not 83(10,000.00)D B 3.01(10,000.00)0.002.59(0.02)0.00(2,318.45)Bank service charges not posted (main account)Bank transfer recorded as expenditureCredit card processing fees not postedCheck #91051 written for 192.45 cleared bank for 195.45Voided cleared check #89512 in .92)(5,000.00)(569.15)(3.00)1,137.29July 2019Interest not posted XYZ Bank savingsDeposit posted, not on bank (didn't clear in ,713.08)(652.84)(321.08)(15,713.08)(652.84)Bank service charges not posted (main account)Insuraco electronic withdrawal not posted (insurance premiums)Credit card processing fees not postedAugust 2019Interest not posted XYZ Bank savings2.91Bank service charges not posted (main account)Insuraco electronic withdrawal more than postedFees not postedfor expensesRITA receipt postedgrossRevenuesandare offat bytheCredit card processing fees not postedsameamount. This could be caused by a deposit whichwascorrectlySeptember2019 posted at gross with a memoInterest not forpostedXYZ (CommonBank savings on property taxexpensefees.Deposit not posted (quarterly business income tax)receipts, but can occur with any transaction whenBank areservicecharges notfromposted(mainaccount) In thesefeesdeductedthedeposit.)Memo checkis duplicate91221 received the grosscases,it is 91238as thoughtheofentityDeposit item returnedamountpaid theCredit cardandprocessingfees Countynot postedTreasurer or RITA theBank transferas memocheck 91240fees,whichpostedis whyit is properfor the entity to postthe gross amount as revenue and the fees as anexpense. However, in reality, the CountyAdjusted BookTreasurerorBalancesRITA will withhold the fees and givetheentity the net amount. Therefore, the bankBalance per Bankstatement only shows the net amount whichFirst BankaofvarianceABC (Main Checking)createsin the amount of the fees inFirst Bank of ABC (Payroll)bothcolumnsof the proof of cash. Another(Savings)XYZ Bankcommon issue that can cause both columns toBank Transfershavethe same variance is when the entity depositsaOutstandingcheck thatlater bounces. When the entityChecks:August 2019originallymakes the deposit, it shows on the bankSeptember 2019statement as a deposit. However, when the checkbounces,it shows on the bank statement as aDeposits in TransitAugust2019withdrawal of some sort. On the books, the entitySeptember 2019should post a bounced check as a negativeAdjusted Bank Balancesrevenue.Check 090.910.00347.37347.370.00(0.00)
Village of LGSReconcilation of Cash Receipts and Cash DisbursementsFor the Month of September 2019Sample 4 - Receipts not workingBBalance9/1/19616,412.180.00Balance per Books - Cash Summary by FundFund transfersJune 2019Interest not posted XYZ Bank savingsDeposit OverpostedDeposit not 83(10,000.00)D B 3.01(10,000.00)0.002.59(0.02)0.00(2,318.45)Bank service charges not posted (main account)Bank transfer recorded as expenditureCredit card processing fees not postedCheck #91051 written for 192.45 cleared bank for 195.45Voided cleared check #89512 in .92)(5,000.00)(569.15)(3.00)1,137.29July 2019Interest not posted XYZ Bank savingsDeposit posted, not on bank (didn't clear in ,713.08)(652.84)(321.08)(15,713.08)(652.84)Bank service charges not posted (main account)Insuraco electronic withdrawal not posted (insurance premiums)Credit card processing fees not postedAugust 2019Interest not posted XYZ Bank ank service charges not posted (main account)Insuraco electronic withdrawal more than postedFees not posted for RITA receipt posted at grossCredit card processing fees not postedSeptember 2019Interest not posted XYZ Bank savings0.00Bank service charges not posted (main account)Memo check 91238 is duplicate of 91221Deposit item returnedCredit card processing fees not postedBank transfer posted as memo check 912400.000.000.000.000.00If oneandcolumnis not(the check"AuditorTreasurer"fees workingon RITA deposits0.00figure isnot 0.00), use the information from the proof ofAdjusted Book Balancescash to know where to look. In this case, theadjustedbank balance is higher than theBalanceper Bankadjusted book balance. This could be thatFirst Bank of ABC (Main Checking)somethingthatwas on the withdrawal side of the(Payroll)First Bank of ABC(Savings)XYZBankbank statement was posted as a negativereceipt, however since the payments column isBank Transferstied out, that cannot be the case. Another thingOutstandingChecks:that couldcause this is if we missed a bank toAugust 2019banktransferSeptember 2019 on the the bank statements,however that would also affect both columns.Depositsin TransitAnotherthing that could cause this is if there wasAugust 2019a deposit2019on the bank statement that was notSeptemberposted, which is what we would find to be theAdjusted Bank Balancesproblem in this case if we went back and lookedat the documents carefully again.Check ,549.86)0.00(1,549.86)(1,549.86)
Village of LGSReconcilation of Cash Receipts and Cash DisbursementsFor the Month of September 2019Sample 5 - Formula ErrorBBalance9/1/19616,412.180.00Balance per Books - Cash Summary by FundFund transfersJune 2019Interest not posted XYZ Bank savingsDeposit OverpostedDeposit not 83(10,000.00)D B 3.01(10,000.00)0.002.59(0.02)0.00(2,318.45)Bank service charges not posted (main account)Bank transfer recorded as expenditureCredit card processing fees not postedCheck #91051 written for 192.45 cleared bank for 195.45Voided cleared check #89512 in .92)(5,000.00)(569.15)(3.00)1,137.29July 2019Interest not posted XYZ Bank savingsDeposit posted, not on bank (didn't clear in ,713.08)(652.84)(321.08)(15,713.08)(652.84)Bank service charges not posted (main account)Insuraco electronic withdrawal not postedpremiums)If the(insurancecheck figuresin theCredit card processing fees not postedending balance column do notmatch each other, there is aAugust 2019Interest not posted XYZ Bank savingsformula error above. Theadjusted book balances line isa sumof the line above itBank service charges not posted (mainaccount)Insuraco electronic withdrawal more thanpostedthroughthe balance per booksFees not posted for RITA receipt postedline.at grossThe adjusted bankCredit card processing fees not postedbalances line is a sum of thecell above it through the firstSeptember 2019cell in the bank section. TheInterest not posted XYZ Bank savingsformulaall of the other cellsincomeintax)Deposit not posted (quarterly businessin the ending balance columnBank service charges not posted (mainis account)the beginning balance Memo check 91238 is duplicate of 59)(507.49)0.000.00Deposit item returnedCredit card processing fees not postedWhen there is a formula error,Bank transfer posted as memo check 912400.000.000.000.000.00column E, check the formula"Auditor and Treasurer" fees on RITAindeposits0.00instead of checking every rowcolumn E of the balance perAdjusted Book Balancesbooks line and copy thatformula all the way down toBalance per Bankthe line above the adjustedbook balances line. Then doFirst Bank of ABC (Main Checking)the same for the first bankFirst Bank of ABC (Payroll)statement and copy theXYZ Bank (Savings)formula all the way down tothe line above the adjustedBank Transfersbank balances line.Outstanding Checks:August 2019September djusted Bank BalancesCheck ,346.49)(76,346.49)0.00(5,861.26)0.00Deposits in TransitAugust 2019September 0.00
Reconciling Items in the Book Sectionof the Proof of CashReceipts - Deposits on bank that are not posted- Interest on the bank statement that is not posted- Deposit is higher on bank statement than what is posted (deposit underposted)- Returned check on bank statement (posted as a negative revenue)- Fees posted correctly as expense on a deposit that is posted at net instead of gross- Deposits posted on the books that do not clear the bank in the current month or the next month- Bank transfers posted as revenues- Auditor/Treasurer/RITA fees (gross on books net on bank)- Deposit is lower on bank statement than what is posted (deposit overposted)Payments - Withdrawals or checks that clear the bank but are not posted- Checks that clear the bank but are voided on the system- Withdrawal or check is higher on bank statement than what is posted (expense underposted)- Bank service charges on the bank statement that are not posted- Returned check on bank statement (if it is not posted, orif it is posted as a negative revenue)- Fees not posted for a deposit posted at gross- Checks that are posted, but do not clear the bank and are not an outstanding check for a certain reason- Bank transfers posted as expenditures- Auditor/Treasurer/RITA fees (gross on books net on bank)- Withdrawal or check is lower on bank statement than what is posted (expense overposted)H7
Reconcilation of Cash Receipts and Cash Disbursements For the Month of September 2019 B C D B C - D Balance September September Balance 9/1/19 Receipts Payments 9/30/19 Balance per Books - Cash Summary by Fund June 2019 Interest not posted XYZ Bank savings 2.59 2.59 Deposit Overposted (0.02) (0.02)
since 1950 E. German, Suhl choke-bore barrel mark PROOF MARKS: GERMAN PROOF MARKS, cont. PROOF MARKS: ITALIAN PROOF MARKS, cont. ITALIAN PROOF MARKS PrOOF mark CirCa PrOOF hOuse tYPe OF PrOOF and gun since 1951 Brescia provisional proof for all guns since 1951 Gardone provisional proof for all guns
PROOF MARKS: BELGIAN PROOF MARKSPROOF MARKS: BELGIAN PROOF MARKS, cont. BELGIAN PROOF MARKS PrOOF mark CirCa PrOOF hOuse tYPe OF PrOOF and gun since 1852 Liege provisional black powder proof for breech loading guns and rifled barrels - Liege- double proof marking for unfurnished barrels - Liege- triple proof provisional marking for
2154 PROOF MARKS: GERMAN PROOF MARKS, cont. PROOF MARK CIRCA PROOF HOUSE TYPE OF PROOF AND GUN since 1950 E. German, Suhl repair proof since 1950 E. German, Suhl 1st black powder proof for smooth bored barrels since 1950 E. German, Suhl inspection mark since 1950 E. German, Suhl choke-bore barrel mark PROOF MARKS: GERMAN PROOF MARKS, cont.
PROOF MARKS: GERMAN PROOF MARKSPROOF MARKS: GERMAN PROOF MARKS, cont. GERMAN PROOF MARKS Research continues for the inclusion of Pre-1950 German Proofmarks. PrOOF mark CirCa PrOOF hOuse tYPe OF PrOOF and gun since 1952 Ulm since 1968 Hannover since 1968 Kiel (W. German) since 1968 Munich since 1968 Cologne (W. German) since 1968 Berlin (W. German)
An introduction to cash transfer programming 43 Red Cross and Red Crescent trends in cash transfer programming 46 Donor trends in cash transfer programming 47 Trends in cash transfer programming by sector and cluster 51 Annexes Annex 1. The cash for cash 55 The cash for work 55 Concerns about cash 56 The evidence-base 57 Annex 2.
Net Cash (used in) Financing Activities (C) (128 (126 Net Increase in Cash and Cash equivalents (A) (B) (C) 1,151 29 Cash and cash equivalents Opening Balance 1,138 1,704 Effect of exchange differences on restatement of foreign currency cash and cash equivalents 24 (7) Cash and Cash equivalents -Closing Balance 2,313 1,726
Cash flow statements AS 3 cash flow statements IAS 7 statement of cash flows Ind AS 7 statement of cash flows Bank overdraft Financing activities Cash &cash equivalents Same as IFRS Cash flows from extra ordinary items to be classified as operating, financing and investing activities. Cash flow statements do not reflect any
The “Agile Software Development Manifesto” was developed in February 2001, by representatives from many of the fledgling “agile” processes such as Scrum, DSDM, and XP. The manifesto is a set of 4 values and 12 principles that describe “What is meant by Agile". THE AGILE VALUES 1. Individuals and interactions over processes and tools 2. Working software over comprehensive .
