# Module GF001: Financial Statement Template Module {#module-gf001-financial-statement-template-module .unnumbered}

## Module Overview

This module allows verifying agencies to build templates for their
financial statements which will later be reclassified to the Closing
Package Financial Statements. These statements are listed below:

Balance Sheet

Statement of Net Cost

Income Statement

Statement of Changes in Net Position

Statement of Custodial Activity

Verifying agencies will use this module to crosswalk the audited
financial statements line item descriptions to the USSGL accounts and to
identify the attributes for each line item.

## Detail Line Feature List

+---------+---------------+---+--------------------+---+----------------------+
| **Line  | **Functional  | > |                    | * |                      |
| Field   | Description** |   |                    | * |                      |
| Name**  |               | * |                    | S |                      |
|         |               | * |                    | e |                      |
|         |               | A |                    | t |                      |
|         |               | t |                    | t |                      |
|         |               | t |                    | i |                      |
|         |               | r |                    | n |                      |
|         |               | i |                    | g |                      |
|         |               | b |                    | O |                      |
|         |               | u |                    | p |                      |
|         |               | t |                    | t |                      |
|         |               | e |                    | i |                      |
|         |               | s |                    | o |                      |
|         |               | * |                    | n |                      |
|         |               | * |                    | s |                      |
|         |               |   |                    | * |                      |
|         |               |   |                    | * |                      |
+=========+===============+===+====================+===+======================+
| *       | The           | 1 |                    | D |                      |
| *Descri | description   | . |                    | e |                      |
| ption** | field is a    |   |                    | s |                      |
|         | text field    |   |                    | c |                      |
|         | used to       | D |                    | r |                      |
|         | describe the  | e |                    | i |                      |
|         | agency        | s |                    | p |                      |
|         | financial     | c |                    | t |                      |
|         | statement     | r |                    | i |                      |
|         | line items    | i |                    | o |                      |
|         |               | p |                    | n |                      |
|         |               | t |                    | w |                      |
|         |               | i |                    | i |                      |
|         |               | o |                    | l |                      |
|         |               | n |                    | l |                      |
|         |               |   |                    | a |                      |
|         |               |   |                    | c |                      |
|         |               |   |                    | c |                      |
|         |               |   |                    | e |                      |
|         |               | i |                    | p |                      |
|         |               | s |                    | t |                      |
|         |               |   |                    | a |                      |
|         |               |   |                    | n |                      |
|         |               |   |                    | y |                      |
|         |               |   |                    | v |                      |
|         |               | a |                    | a |                      |
|         |               |   |                    | l |                      |
|         |               |   |                    | u |                      |
|         |               |   |                    | e |                      |
|         |               |   |                    | o |                      |
|         |               | r |                    | r |                      |
|         |               | e |                    | c |                      |
|         |               | q |                    | o |                      |
|         |               | u |                    | m |                      |
|         |               | i |                    | b |                      |
|         |               | r |                    | i |                      |
|         |               | e |                    | n |                      |
|         |               | d |                    | a |                      |
|         |               |   |                    | t |                      |
|         |               |   |                    | i |                      |
|         |               |   |                    | o |                      |
|         |               |   |                    | n |                      |
|         |               | f |                    | o |                      |
|         |               | i |                    | f |                      |
|         |               | e |                    | v |                      |
|         |               | l |                    | a |                      |
|         |               | d |                    | l |                      |
|         |               |   |                    | u |                      |
|         |               |   |                    | e |                      |
|         |               |   |                    | s |                      |
|         |               |   |                    | . |                      |
|         |               | f |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | w |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | y |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | x |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | y |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | " |                    |   |                      |
|         |               | T |                    |   |                      |
|         |               | " |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | f |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | . |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | 2 |                    |   |                      |
|         |               | . |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | F |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | " |                    |   |                      |
|         |               | T |                    |   |                      |
|         |               | " |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | y |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | , |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | f |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | g |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | v |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | g |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | f |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | b |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | k |                    |   |                      |
|         |               | . |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | 3 |                    |   |                      |
|         |               | . |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | T |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | m |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | x |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | m |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | m |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | g |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | 2 |                    |   |                      |
|         |               | 4 |                    |   |                      |
|         |               | 0 |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | . |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | U |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | m |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | u |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | g |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | a |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | w |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | g |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | h |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | l |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | > |                    |   |                      |
|         |               |   |                    |   |                      |
|         |               | d |                    |   |                      |
|         |               | e |                    |   |                      |
|         |               | s |                    |   |                      |
|         |               | c |                    |   |                      |
|         |               | r |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | p |                    |   |                      |
|         |               | t |                    |   |                      |
|         |               | i |                    |   |                      |
|         |               | o |                    |   |                      |
|         |               | n |                    |   |                      |
|         |               | . |                    |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
| **      | Account type  |   | 1.  Account Type   |   | The GFRS system      |
| Account | defines each  |   |     is a required  |   | administrator is     |
| Type**  | financial     |   |     field.         |   | responsible for      |
|         | line in terms |   |                    |   | creating the account |
|         | of its        |   | 2.  Account types  |   | types that are       |
|         | c             |   |     are selected   |   | associated with each |
|         | lassification |   |     by the user    |   | financial statement. |
|         | in the        |   |     through a list |   | If there are         |
|         | financial     |   |     of values      |   | questions concerning |
|         | statement     |   |     (LOV) or       |   | the account types    |
|         | template.     |   |     manually by    |   | available to the FPA |
|         |               |   |     entering the   |   | in the LOV, please   |
|         | Users should  |   |     value.         |   | contact your FRD     |
|         | select an     |   |                    |   | representative       |
|         | account type  |   | 3.  The type of    |   | immediately.         |
|         | that best     |   |     financial      |   |                      |
|         | describes the |   |     statement      |   |                      |
|         | line item on  |   |     selected in    |   |                      |
|         | the financial |   |     the STMT       |   |                      |
|         | statement     |   |     (Financial     |   |                      |
|         | template.     |   |     Statement)     |   |                      |
|         |               |   |     field          |   |                      |
|         |               |   |     determines     |   |                      |
|         |               |   |     what account   |   |                      |
|         |               |   |     types will be  |   |                      |
|         |               |   |     displayed in   |   |                      |
|         |               |   |     the account    |   |                      |
|         |               |   |     type lookup.   |   |                      |
|         |               |   |                    |   |                      |
|         |               |   | 4.  When an        |   |                      |
|         |               |   |     account type   |   |                      |
|         |               |   |     is selected,   |   |                      |
|         |               |   |     the related    |   |                      |
|         |               |   |     normal balance |   |                      |
|         |               |   |     is also        |   |                      |
|         |               |   |     selected and   |   |                      |
|         |               |   |     automatically  |   |                      |
|         |               |   |     populated into |   |                      |
|         |               |   |     the balance    |   |                      |
|         |               |   |     field.         |   |                      |
|         |               |   |                    |   |                      |
|         |               |   | 5.  The account    |   |                      |
|         |               |   |     type selection |   |                      |
|         |               |   |     determines if  |   |                      |
|         |               |   |     the "SGL" and  |   |                      |
|         |               |   |     /or the "CALC" |   |                      |
|         |               |   |     push buttons   |   |                      |
|         |               |   |     are active or  |   |                      |
|         |               |   |     inactive.      |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |     -   When       |   |                      |
|         |               |   |         account    |   |                      |
|         |               |   |         type "C"   |   |                      |
|         |               |   |         is         |   |                      |
|         |               |   |         selected,  |   |                      |
|         |               |   |         the "CALC" |   |                      |
|         |               |   |         push       |   |                      |
|         |               |   |         button is  |   |                      |
|         |               |   |         active so  |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |       calculations |   |                      |
|         |               |   |         can be     |   |                      |
|         |               |   |         created    |   |                      |
|         |               |   |         for the    |   |                      |
|         |               |   |         related    |   |                      |
|         |               |   |         line.      |   |                      |
|         |               |   |                    |   |                      |
|         |               |   |     -   The        |   |                      |
|         |               |   |         selection  |   |                      |
|         |               |   |         of any     |   |                      |
|         |               |   |         account    |   |                      |
|         |               |   |         type other |   |                      |
|         |               |   |         than (T,   |   |                      |
|         |               |   |         C, and V)  |   |                      |
|         |               |   |         will       |   |                      |
|         |               |   |         enable the |   |                      |
|         |               |   |         "SGL"      |   |                      |
|         |               |   |         button.    |   |                      |
|         |               |   |         .In the    |   |                      |
|         |               |   |         case of    |   |                      |
|         |               |   |         account    |   |                      |
|         |               |   |         type "T"   |   |                      |
|         |               |   |         being      |   |                      |
|         |               |   |         selected,  |   |                      |
|         |               |   |         both the   |   |                      |
|         |               |   |         "SGL" and  |   |                      |
|         |               |   |         "CALC"     |   |                      |
|         |               |   |         push       |   |                      |
|         |               |   |         buttons    |   |                      |
|         |               |   |         become     |   |                      |
|         |               |   |         inactive.  |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
| *       | Normal        |   | 1.  The Normal     |   | There are three      |
| *Normal | balance is    |   |     balance field  |   | possible settings    |
| Ba      | the regular   |   |     does not       |   | for the Normal       |
| lance** | balance of a  |   |     accept any     |   | balance field:       |
|         | line item and |   |     data entry.    |   |                      |
|         | is either     |   |     Normal balance |   | C = Credit Balance   |
|         | debit or      |   |     is mandatory   |   | Normal               |
|         | credit.       |   |     attribute      |   |                      |
|         | Normal        |   |     driven by      |   | D = Debit Balance    |
|         | balance is    |   |     account type.  |   | Normal               |
|         | used in later |   |     When an        |   |                      |
|         | modules to    |   |     account type   |   | N = No Balance       |
|         | translate     |   |     is selected,   |   | Normal               |
|         | manually      |   |     the            |   |                      |
|         | entered       |   |     corresponding  |   |                      |
|         | values to     |   |     Normal Balance |   |                      |
|         | appropriate   |   |     is             |   |                      |
|         | stored        |   |     automatically  |   |                      |
|         | balances.     |   |     populated into |   |                      |
|         |               |   |     the Normal     |   |                      |
|         |               |   |     Balance field. |   |                      |
|         |               |   |                    |   |                      |
|         |               |   | 2.  Normal balance |   |                      |
|         |               |   |     is a required  |   |                      |
|         |               |   |     field except   |   |                      |
|         |               |   |     when the       |   |                      |
|         |               |   |     account type   |   |                      |
|         |               |   |     is set to "C"  |   |                      |
|         |               |   |     or "T."        |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
|         |               |   |                    |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
| **F/N** | Federal /Non  |   | 1.  The F/N        |   | The LOV for the      |
|         | Federal "F/N" |   |     indicator      |   | field has three      |
|         | (Federal/     |   |     defines each   |   | possible selections: |
|         | Non-Federal)  |   |     line item as   |   |                      |
|         | defines a     |   |     if it related  |   | F = Federal          |
|         | template as   |   |     to Federal     |   |                      |
|         | having        |   |     (F), not       |   | N = Non-Federal      |
|         | inte          |   |     related to     |   |                      |
|         | rgovernmental |   |     Federal (N) or |   | B = Both Federal and |
|         | balances or   |   |     related to     |   | Non-Federal          |
|         | not.          |   |     both (B).      |   |                      |
|         |               |   |                    |   |                      |
|         |               |   | 2.  F/N is a       |   |                      |
|         |               |   |     required field |   |                      |
|         |               |   |     except when    |   |                      |
|         |               |   |     the account    |   |                      |
|         |               |   |     type is set to |   |                      |
|         |               |   |     "T" or "C."    |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
| **      | Current       |   | 1.  Display sign   |   | The lookup for the   |
| Current | period        |   |     is a required  |   | Display Sign field   |
| Period  | display sign  |   |     field except   |   | are:                 |
| Display | is an         |   |     for lines with |   |                      |
| Sign**  | attribute for |   |     an account     |   | \+ Positive          |
|         | each line     |   |     type of "T" &  |   |                      |
|         | that defines  |   |     "C."           |   | \- Negative          |
|         | how the       |   |                    |   |                      |
|         | current       |   | 2.  The default    |   |                      |
|         | period amount |   |     setting for    |   |                      |
|         | for the line  |   |     display sign   |   |                      |
|         | should be     |   |     is "+" but the |   |                      |
|         | displayed on  |   |     selection can  |   |                      |
|         | all reports   |   |     be either "+"  |   |                      |
|         | generated     |   |     or "-."        |   |                      |
|         | from the      |   |                    |   |                      |
|         | system.       |   |                    |   |                      |
+---------+---------------+---+--------------------+---+----------------------+
| **Prior | Prior period  |   | 1.  Display sign   |   | The lookup for the   |
| Period  | display sign  |   |     is a required  |   | Display Sign field   |
| Display | is an         |   |     field except   |   | are:                 |
| Sign**  | attribute for |   |     for lines with |   |                      |
|         | each line     |   |     an account     |   | \+ Positive          |
|         | that defines  |   |     type of "T" &  |   |                      |
|         | how the prior |   |     "C."           |   | \- Negative          |
|         | period amount |   |                    |   |                      |
|         | for the line  |   | 2.  The default    |   |                      |
|         | should be     |   |     setting for    |   |                      |
|         | displayed on  |   |     display sign   |   |                      |
|         | all reports   |   |     is "+" but     |   |                      |
|         | generated     |   |     either "+" or  |   |                      |
|         | from the      |   |     "-."           |   |                      |
|         | system.       |   |                    |   |                      |
+---------+---------------+---+--------------------+---+----------------------+

## Opening GF001

[A module is an independent branch of the system available to users
based on their role type.]{.mark}

Double-click on the GFRS (Governmentwide Financial Report System) menu
to expand the menu and display the modules from which the user can
select.

![](media/image1.png){width="4.833333333333333in"
height="3.0729166666666665in"}

1.  Double-click on the Financial Statement Template Module (GF001). The
    user can also type 'GF001' in the 'Go To:' field and hit the ENTER
    key twice.

![](media/image2.png){width="4.8125in" height="3.5in"}

## Retrieving a Financial Statement Template

1.  Upon entry into the module, the system will retrieve any statements
    that have already been created in the system for the entity(s) to
    which the user has access. Data will be populated in the form. The
    user will have access to all entities to which the System
    Administrator has granted him access.

![](media/image3.png){width="5.0in"
height="4.130708661417323in"}![](media/image4.png){width="2.6251968503937007in"
height="0.48346456692913387in"}

2.  To retrieve an existing financial statement, place the cursor in the
    STMT field and use the up and down arrows on the keyboard to scroll
    through the existing statements for that entity. If the user needs
    to see the templates for a different entity, click the ENTER QUERY
    button in the toolbar, double-click in the Entity field, select the
    entity from the LOV, and then click the EXECUTE QUERY button in the
    toolbar. Use the up and down arrows in the STMT field to find the
    correct template.

3.  ![](media/image5.png){width="0.23958333333333334in"
    height="0.25in"}To create a new financial statement template, place
    the cursor on the entity field and press "Insert" on the toolbar or
    use the Record - Insert function from the menu bar. The form will be
    blank. *(Note: It is not normal for the entity to create a new
    financial statement unless a reporting requirement has changed or
    the entity is brand new.)*

4.  Double-click on the entity field. A list of values (LOV) will appear
    on the screen showing the entities to which the user has access.
    Select one of the entities with a mouse click and press "OK."

![](media/image6.png){width="5.0in"
height="4.1200787401574805in"}![](media/image4.png){width="2.5in"
height="0.46023622047244095in"}

5.  Press the TAB key from the ENTITY field and the cursor will move to
    the Fiscal Year field. The values displayed in the Fiscal Year and
    PD fields are defined by the System Administrator. These values
    cannot be changed by the user.

6.  Press the TAB key to move the cursor from the Fiscal Year field to
    the STMT field. Select one of the financial statements from the STMT
    field using the LOV. The user will be able select a financial
    statement based on the statements required for that entity as
    defined by the System Administrator.

7.  Press the TAB key after a financial statement selection has been
    made. The cursor will move to the FINAL FLAG field. The statement
    cannot be finalized at this time because no line items have been
    created. Hit the tab key to navigate to the first line of the
    statement.

## Creating a Line item with Attributes

1.  To create the first line item description on a statement, click on
    the line field or press the tab key twice from the statement field
    and the system will automatically populate the LINE field with line
    number. Line numbers are unique, sequential, system-generated
    numbers that order the lines of the financial template for display
    purposes.

2.  Enter a financial statement line description. The description field
    can be left blank by using an account type of "T" (Title). A blank
    line will not require any data input in GF002. Line descriptions
    must be manually indented for display purposes. Refer to section 1.2
    for a description of account types.

![](media/image8.png){width="5.041732283464567in"
height="4.156299212598425in"}![](media/image4.png){width="2.6251968503937007in"
height="0.48346456692913387in"}

3.  Tab from the Description field to the Account type field and double
    click on the field or use (Ctrl + L) to activate the list of values
    (LOV). Select one of the appropriate account types from the list of
    values (LOV). The financial statement type selected in the header
    determines what Account Types are available for selection in the
    list of values (LOV). The account types are created by the FRD
    system administrator.

4.  Account Type selection determines if the CALC and SGL buttons are
    enabled or disabled: Selection of account type "T" will disable both
    the CALC and SGL push buttons. When "C" is selected as an Account
    Type, the SGL push button is disabled and the CALC push button is
    enabled. For all other account type selections, the SGL button will
    be enabled and the CALC button disabled.

5.  Once the Account Type has been selected from the LOV, both the
    account type and normal balance will be populated with the selected
    values. Normal Balance is assigned to the account type by the FRD
    administrator and has three value possible settings:

"D" (Normal Debit Balance)

"C" (Normal Credit Balance)

"N" (No Normal Balance)

> 6\. Press the TAB key or use the mouse to navigate to the
> Federal/Non-Federal attribute field. From the LOV, select an F/N
> attribute for the template line item. The three possible selections
> are:

"F" (Federal, associated with intra-governmental balances & trading
partners)

"N" (Non-Federal, not associated with intra-governmental balances and
trading partners)

"B" (Both, Both Federal and Non-Federal amounts)

![](media/image9.png){width="3.3784722222222223in"
height="2.263888888888889in"}

6.  Press the TAB key to navigate to the Display Sign -- CP field. The
    "Display Sign -- CP field" tells the system how the amount should be
    displayed on REPORTS ONLY for the current period. The display sign
    has no effect on the way the amounts are displayed in later modules.
    The DISPLAY SIGN defaults to '+'. The user has the option to display
    the amount as a credit by changing the display sign to '-'. To
    change the display sign, double-click on the field to display the
    list of values and select the appropriate sign.

7.  Press the TAB key again to navigate to the Display -- Sign PP
    (Display sign -- prior period). Display Sign - PP tells the system
    how the amount should be displayed on REPORTS ONLY for the prior
    period. As with Display sign -- CP, the "display sign PP" has no
    effect on the way the amounts are displayed in later modules. The
    DISPLAY SIGN defaults to '+'. The user has the option to display the
    amount as a credit by changing the display sign to '-'. To change
    the display sign, double-click on the field to display the list of
    values and select the appropriate sign.

> 8\. Before pressing the SGL or calculation button, press the save icon
> on the tool bar ![](media/image10.png){width="0.25in"
> height="0.25in"}. . The save button should be pressed to update the
> line numbering*.* The system will automatically save a user's work
> when the user creates a new line item and moves to the next line item.
> The user must save any work done within the same line before exiting
> the system.

## Creating a USSGL Crosswalk for a Financial Statement

> Financial statement lines with specific account types must be linked
> to USSGL accounts by using the SGL Account Mapping Screen. The
> selection of USSGL accounts for each template line translates the
> agency financial statement information into standardized USSGL format
> for reporting of FACTS I ATB data.
>
> USSGL accounts are required for all line items with account types
> other than "T", "V", and "C."
>
> Selection of SGL attributes is based on the SGL reference table
> created in FACTS I, which automatically interfaces with GFRS. All
> possible SGL attribute combinations are based on this table.
>
> For Federal Standard General Ledger (SGL) accounts, the Trading
> Partner field will default to ALL. For Non-Federal SGL accounts, the
> Trading Partner field will default to NONE. When applicable, all
> Budget Sub-Function (BSF) and Adjusted Trial Balances Code (ATB CODE)
> fields will default to ALL. The user has the option to double-click
> and select a specific Trading Partner, BSF code, or ATB CODE from the
> list of values when applicable.

1.  Press the SGL button on the main GF001 form to open the SGL Account
    Mapping screen.

![](media/image11.png){width="4.551968503937008in"
height="3.7708661417322835in"}![](media/image4.png){width="2.6251968503937007in"
height="0.48346456692913387in"}

2.  To select an SGL account, double-click (or press CTRL + L) on the
    SGL field to open the list of values. SGL accounts can also be
    selected by manually entering the SGL account number into the SGL
    field.

    -   When "F" (Federal) is selected for the F/N attribute of the line
        item, the SGL LOV is populated with SGL accounts with F/N
        attributes of "U" (Undefined), "F" (Federal) and "B" (both
        Federal and Non-Federal).

    -   When "N" (Non-Federal) is selected for the F/N attribute of the
        line item, the SGL LOV is populated with SGL accounts with F/N
        attributes of "U" (Undefined), "N" (Non-Federal) and "B" (both
        Federal and Non-Federal).

    -   When "B" (Both Federal and Non-Federal) is selected for the F/N
        attribute of the line item, the LOV will be populated with SGL
        accounts with federal flags of "B" (Both Federal and
        Non-Federal, "N" (Non-Federal), "U" (Undefined) and "F"
        (Federal).

![](media/image12.png){width="5.041666666666667in"
height="4.041666666666667in"}

3.  The user should use the mouse or the up/down arrow keys on the
    keyboard to select an SGL and hit OK to close the LOV screen.

4.  Attribute values are automatically populated once the SGL account is
    selected. Users can navigate to other attribute fields by pressing
    the tab key or using the mouse. To view the available attributes, a
    user can double-click on the field to view the LOV.

5.  Any attribute that is BLANK requires user input. The user must
    assign an attribute before assigning another SGL account.

6.  To change an attribute from ALL (default value) to a specific
    attribute, the user should double-click on the field to retrieve the
    list of values. In the example below, the user is changing the
    Trading Partner from ALL to Entity 20.

![](media/image13.png){width="4.997916666666667in"
height="3.745833333333333in"}

7.  Values for the Exchange/Non Exchange Revenue field (X/T field) can
    be selected from the X/T LOV for an SGL account. The X/T LOV has
    three sections "X" (Exchange Revenue), "T" (Non-Exchange Revenue)
    and "U" (Undefined).

8.  The S/A attribute will default to the attribute assigned in the SGL
    table. In some cases, the user may need to assign a specific
    attribute. One of the three values in the lookup must be selected
    "A" (Non-Custodial), "S" (Custodial) and "U" (Undefined).

9.  Individual Budget Sub Function (BSF) codes can be selected for
    revenue and expense accounts. To select a value other than the
    default setting, double-click on the Budget Sub Function (BSF) field
    to open the LOV.

10. The ATB code is populated with a default setting of ALL. Users can
    select a single ATB codes from the ATB LOV on the ATB Code field.

An example of an ATB LOV is shown below:

![](media/image14.png){width="3.5409722222222224in"
height="3.5618055555555554in"}

11. Once the user has assigned all relevant USSGL accounts and
    attributes, press the "Submit" push button to save the changes and
    close the SGL mapping screen. The system will validate that there
    are no duplicate records and that all necessary attributes have been
    assigned. If the user does receive an error, he must return to the
    SGL assignment screen, delete the duplicate record (or assign the
    missing attribute) and hit SUBMIT again.

![](media/image15.png){width="5.0375in" height="4.254861111111111in"}

> An example of a duplicate record error is shown below:

![](media/image16.png){width="3.2805555555555554in"
height="1.6666666666666667in"}

12. Once the user returns to the main GF001 screen, click the SAVE icon
    ![](media/image17.png){width="0.25in"
    height="0.22916666666666666in"} and proceed to the next line.

## Defining a Calculation

> Calculation lines can be included in a financial statement template to
> add and/or subtract financial line items and create totals or
> subtotals in the financial statement. Selection of "C" (calculation)
> as an account type designates the line to perform a calculation. By
> pressing the "CALC" push button, the calculation screen is displayed.
> Financial statement lines that are to be included in the calculations
> are selected from the LOV and entered as a line in the calculation.
>
> Calculations are performed using normal balance as the operation.
>
> (Debits = Addition, Credits = Subtraction)
>
> ![](media/image18.png){width="5.0375in" height="2.8in"}

1.  Double-click on the Line field in the calculation screen to display
    the LOV. The LOV will display all of the template lines that can be
    included in the calculation. Select the line to be included in the
    calculation and press "OK." Lines must be selected one at a time.

> ![](media/image19.png){width="4.783333333333333in"
> height="4.528472222222222in"}

2.  The system will only allow the users to select one line at a time.
    If a user selects a line multiple times for inclusion in the
    calculation in the calculation, the user will receive the error
    message displayed below when clicking the SUBMIT button:

> ![](media/image20.png){width="2.9895833333333335in"
> height="1.6041666666666667in"}

3.  Once all of the line items have been selected for the calculation,
    press "Submit." The system will return the user to the Financial
    Statement Template form.

## SGL Variance Report

The SGL variance report displays all of the SGL accounts and related
attributes that have been used in the agency's financial statement
templates, as well as a list of SGL accounts and attributes that were
not used (but were available to the user).

1.  On the GF001 Financial Statement Screen, press the "SGL Variance
    Report" button to run the report. The user must decide if the report
    will be run for ALL template SGLs or the current template only.
    Choose the correct radio button and click "Run Report."

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

2.  The system will display a message telling the user to check messages
    for report output. Click "OK" to close the message.

![](media/image23.png){width="4.218055555555556in"
height="1.6458333333333333in"}

3.  To view the report, click on the Message Retrieval icon in the tool
    bar ![](media/image24.png){width="0.23958333333333334in"
    height="0.25in"}.

4.  The message retrieval screen will be displayed. Click on the VIEW
    button next to the report to be viewed. The most recent report will
    always appear at the top of the list. Each report has a date and
    time stamp for easy retrieval.

![](media/image25.png){width="5.0375in" height="3.432638888888889in"}

5.  The SGL Variance report is displayed below in preview mode. To print
    the report, press the print button on the toolbar
    ![](media/image26.png){width="0.25in"
    height="0.23958333333333334in"}. To save the report to the user's
    local computer, press the SAVE icon on the toolbar
    ![](media/image27.png){width="0.25in"
    height="0.22916666666666666in"}.

6.  The user can either print the report by clicking on the PRINT icon
    ![](media/image26.png){width="0.25in"
    height="0.23958333333333334in"}, or can save the report to a local
    computer by clicking on the SAVE icon
    ![](media/image27.png){width="0.25in"
    height="0.22916666666666666in"}.

## Flagging a Financial Statement Final

> When the user has entered all lines on a financial statement in GF001,
> the Final Flag field must be checked for that statement to proceed to
> GF002: Audited Agency Financial Statement module. Checking the Final
> Flag field changes the status of the template from "Open" to
> "Approved." When a template status is approved, the template can no
> longer be modified in the GF001 screen as long as the final flag
> remains checked. Only approved financial statement templates in the
> GF001 screen are available in the GF002 screen (Audited Financial
> Statements).
>
> When the user attempts to flag a statement final, the system will
> perform several validations that may prevent the user from completing
> the task. Those validations are:

-   All active lines that require SGL accounts must have at least one
    active SGL account assigned to the line.

-   All Calculation lines must have at least one line assigned to the
    calculation.

-   All lines with account types other than "T" must have line
    descriptions.

-   All line attributes must be defined.

> If all validations pass, the user can activate the final flag by
> clicking on the box.

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

1.  If the statement contains a line item with missing SGL accounts, the
    user will receive the message below. The user must click OK and
    return to the line stated in the error message to assign SGL
    accounts as appropriate.

![](media/image29.png){width="4.447916666666667in"
height="1.6458333333333333in"}

2.  If the statement contains a line item with a missing calculation,
    the user will receive the error message below. The user must click
    OK and return to the line stated in the error message to assign line
    items to the calculation as appropriate.

![](media/image30.png){width="4.259722222222222in"
height="1.8020833333333333in"}

3.  Once the template passes all validations, the final flag will be
    checked and the module status field displays a status of "Approved."
    The user can then access the statement in GF002.

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

## Inserting a new Line in a Template

> New lines can be inserted into existing statements. Verify that the
> final flag is not checked (no changes can be made to the template if
> the final flag is checked).

1.  If necessary, un-check the final flag check box to change the
    template status from "APPROVED" (un-modifiable) to "OPEN"
    (modifiable).

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

1.  Place the cursor (by using the tab key or mouse-click) on the line
    directly above the row to be inserted.

2.  Click the INSERT ![](media/image33.png){width="0.25in"
    height="0.23958333333333334in"} button on the toolbar to insert the
    line. A new line will be created with a system generated line
    number. The line will be inserted directly under the line where the
    cursor is located at the time the insert button is pressed. The
    example below shows a line inserted below the Other Assets (Note 9)
    line. Note: the line numbering will not update until the new line is
    saved to the database by the user.

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

3.  Tab into the description field and enter a description for the line
    (description is not required if the account type "T" ((Title)) is
    selected).

4.  Tab into the Account type field and double-click to display the LOV.
    Select one of the account types from the LOV.

5.  Tab into the F/N field and select a value.

6.  Tab into the current period display sign CP field and change the
    value if necessary.

7.  Tab to the prior period display sign field.

8.  **[Before entering the SGL mapping screen press the save button on
    the tool bar to save the changes.]{.underline}** **The save button
    must be pressed to re-order the line numbers of the financial
    template.**

9.  If the line created is for a calculation, press the "CALC" push
    button and enter the template lines that are to be included in the
    calculation. (See section 1.6)

10. For all lines with account types that require SGL information (all
    account types except "T" & "C"), press the "SGL" push button to
    complete the SGL mapping form.

11. Once all of the template line information has been entered, click
    the Save button ![](media/image35.png){width="0.23958333333333334in"
    height="0.22916666666666666in"} on the tool bar.

12. Click on the final flag check box to finalize the revised template.
    The new lines entered into the template are validated for
    completeness. If any line is incomplete, the user will not be able
    to save the template. Once the final flag has been checked for a
    template, the Module status field will display "APPROVED."

## Deleting a Line from the Financial Statement

> Single or multiple lines can be deleted from existing templates only
> if there was no amount entered for that line within the last thirteen
> months. If there is a previously reported amount, the system will not
> allow the user to delete the line. The user will need to mark the line
> as "Inactive" **(Refer to section 1.12 for "Inactive" lines.)** To
> delete a line, the Final Flag must be unchecked.

1.  If necessary, uncheck the final flag for the statement that needs to
    be modified. The status will return to OPEN.

2.  Place the cursor on the line to be deleted.

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

3.  Click the delete button
    ![](media/image37.png){width="0.22916666666666666in"
    height="0.22916666666666666in"} on the tool bar to delete the line.

**[NOTE:]{.underline}** Line item will only be deleted from the template
when the prior period amount is zero and there have been no amounts
entered in any months between the prior period and the current period.

4.  When the "X" delete button has been pressed, a message will appear
    on the screen "Are you sure you want to delete this line?" Click
    "OK" to acknowledge the message.

![](media/image38.png){width="2.7618055555555556in"
height="1.3729166666666666in"}

5.  Once line \# 29 is deleted from GF001 the system reorders all line
    numbers.

![](media/image39.png){width="5.041666666666667in"
height="4.135416666666667in"}

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

6.  When the "X" delete button has been pressed, a message may appear on
    the screen "The line cannot be deleted because amounts were entered
    against this line in GF002 within the past twelve months. Mark the
    line inactive instead." Click "OK" to acknowledge the message and
    mark the line inactive. **(Reference section 1.12 for "Inactive"
    line.)**

![](media/image40.png){width="3.3541666666666665in"
height="1.3722222222222222in"}

7.  Once the deletion has been processed, if there are no more changes
    the final flag box can be checked. The user will click the final
    flag field to change the module from "OPEN" (Editable) to "APPROVED"
    (not editable).

## Inactivating and Reactivating a Line Item

Users should mark lines inactive if both of the following conditions
have been met:

-   Amounts have been entered against the line for any of the twelve
    months preceding the current period in GF002 and

-   No amounts have been entered against the line item in the current
    period in GF002

Lines can be automatically marked as inactive if the line has an account
type that has been marked inactive by a System Administrator in the
Financial Reports Division. In this event, the associated SGLs will be
deleted and the line cannot be activated by the user and must remain
inactive. A new line can be added using an active account type in GFRS.

1.  If the final flag is checked, uncheck the final flag for the
    statement that needs to be modified. The status of the Statement
    will return to OPEN.

2.  All SGLs must be deleted from the line in order to mark it inactive.
    Click on the SGL button and delete all associated SGLs. Click the
    SUBMIT button on the SGL assignment form.

3.  Click the "Inactive" checkbox for the line item to be deleted. User
    should be able to successfully mark the line inactive. If the
    conditions above are not met, the system will display a message to
    the user instructing him to delete the line instead.

![](media/image21.png){width="2.625in" height="0.48333333333333334in"}

4.  ![](media/image21.png){width="2.625in"
    height="0.48333333333333334in"}Click the final flag field to change
    the module from "OPEN" (Modifiable) to "APPROVED" (Non-modifiable).

![](media/image21.png){width="2.5in" height="0.46041666666666664in"}

5.  If the user has marked the statement as final and need to modify
    again, the user will need to reopen the statement. Unlock the final
    flag box for the statement that needs to be modified. The status
    will return to OPEN.

6.  Once the user has entered the GF003 Reclassification module, the
    user will not be able to change lines from active to inactive or
    vice versa. When in doubt as to whether a line should be marked
    inactive or not, leave it as active and enter zero for it in GF002.