**Sample Reconciliation Worksheets**

The sample reconciliation worksheets correspond with those worksheets
discussed in the exhibits. The worksheets are developed in formats
compatible with the FBWT reconciliation procedures. They assist with the
reconciliation efforts specified below. Federal agencies may use their
discretion to develop new worksheets or modify the sample worksheets to
better accommodate their organization. In addition, agencies should save
these worksheets and make them available to inspectors general (IGs) and
GAO auditors during audits.

-   **Worksheet 1A:** FMS 6653 and General Ledger Reconciliation

-   **Worksheet 1B:**

> Part 1: Proposed Adjustment to Resolve the Statement of Differences
> for Disbursements
>
> Part 2: Statement of Differences for Disbursements Reconciliation**\
> **

-   **Worksheet 1C:**

> Part 1: Proposed Adjustment to Resolve the Statement of Differences
> for Deposits
>
> Part 2: Statement of Differences for Deposit Reconciliation

Each worksheet requires unique information. The data required to
complete the worksheets is summarized following each reconciliation
worksheet. The reconciliation procedures also specify what information
should be reported in each field within the worksheets.

**The sample worksheets also have recorded data. The sample data shows
how to complete the worksheets. The corresponding exhibit and step
number for which the data is applicable is shown on the worksheets as
(Exhibit #CStep#).**

**Worksheet 1A:**

**FMS 6653 and SGL Reconciliation**

**Explanation:**

-   "Month reported" is the accounting month (mm/yy) the transaction is
    reported on the Statement of Transactions/Accountability and SGL.
    Each line item should compare data for the same accounting month.

-   "Document no." reports the source document numbers of reconciling
    items that increase or decrease the original balances reported.

-   "Month cleared" represents the accounting month (mm/yy) that the
    discrepancy was adjusted.

-   "FMS 6653" captures the monthly amount disclosed on the report.

-   "SGL amount" should capture the amount reported.

-   "Net difference" is the FMS 6653 (column D) amount less the amount
    reported in SGL (column E).

-   "Cumulative difference" is the previous cumulative difference amount
    plus the current row=s net difference amount.

**\
\
**

**Worksheet 1A:\
Agency Name: FMS 6653 and General Ledger Reconciliation**

###  From 00/00 through 00/00

**Fund Account Symbol**

+-------+--------+------+------------+------------+---------+---------+
| **    | *      | **(  | **(D)**    | **(E)**    | **(F)** | **(G)** |
| (A)** | *(B)** | C)** |            |            |         |         |
|       |        |      | **FMS      | **General  | **Net** | **Cumul |
| **Mo  | **Docu | *    | 6653**     | Ledger**   |         | ative** |
| nth** | ment** | *Mon |            |            | **Diffe |         |
|       |        | th** |            |            | rence** | **Diffe |
| **    | *      |      |            |            |         | rence** |
| Repor | *No.** | **C  |            |            |         |         |
| ted** |        | lear |            |            |         |         |
|       |        | ed** |            |            |         |         |
+=======+========+======+============+============+=========+=========+
| 10/98 | **Bal. | 1    | (E1A-2)    | (E1A       | \$      | \$      |
|       | For    | 2/98 | \$8,000.00 | -3)        | 2       | 2       |
| 10/98 | ward** |      |            | \$6,000.00 | ,000.00 | ,000.00 |
|       |        |      | (E1B-2)    |            |         |         |
| 11/98 | **10/  |      | 30.00      | (E1B-3)    | 30.00   | 2       |
|       | 1/98** |      |            | 470.19     |         | ,030.00 |
| 12/98 |        |      | (E1B-5)    |            | (       |         |
|       | 326541 |      | (30.00)    | (E1B-4)    | 470.19) | 1       |
| 01/99 |        |      |            | (33.00)    |         | ,559.81 |
|       | 190008 |      | (E1C-2)    |            | 33.00   |         |
| 02/99 |        |      | (200.00)   | (E1C-1)    |         | 1       |
|       | 432R92 |      |            | 1,000.00   | (30.00) | ,592.81 |
| 03/99 |        |      | (E1C-4)    |            |         |         |
|       | 326541 |      | \$526.51   | (E1C-3)    | (1,     | 1       |
| 04/99 |        |      |            | \$360.00   | 000.00) | ,562.81 |
|       | WARR   |      |            |            |         |         |
|       |        |      |            |            | (       | 562.81  |
|       | 1151X2 |      |            |            | 200.00) |         |
|       |        |      |            |            |         | 362.81  |
|       | USERF  |      |            |            | (       |         |
|       |        |      |            |            | 360.00) | 2.81    |
|       | TSP    |      |            |            |         |         |
|       |        |      |            |            | (\$     | \       |
|       |        |      |            |            | 526.51) | $529.32 |
+-------+--------+------+------------+------------+---------+---------+

**Worksheet 1B, Part 1:\
Proposed Adjustments to Resolve the**

**Statement of Differences for Disbursements**

**Explanation:**

-   "Accounting month" is the month the activity is reported by Treasury
    or the reconciling agency.

-   "Document" is the source document number of the reconciling item
    that will increase or decrease the total disbursements of the ALC
    for the audit month.

-   "Increases" are transactions reported by Treasury, but not reported
    by the agency. Increases also may include an adjustment to a
    transaction initially recorded for the incorrect value.

-   "Decreases" are transactions reported by the agency, but not
    reported by Treasury. Decreases may also include an adjustment to a
    transaction initially recorded for the incorrect value.

-   "Explanation" is a brief narrative that discloses the cause of the
    discrepancy.

**\
Worksheet 1B, Part 1:\
Proposed Adjustments to Resolve the Statement of Differences for
Disbursements**

**\
**

### ALC Number

+---+---------+---------+--------+---------+---------------------------+
|   | **Accou | **Doc   | *      | **Decr  | **Explanation**           |
|   | nting** | ument** | *Incre | eases** |                           |
|   |         |         | ases** |         |                           |
|   | **      |         |        |         |                           |
|   | Month** |         |        |         |                           |
+---+---------+---------+--------+---------+---------------------------+
| * | 7/98    | 11468   | \      |         | Agency did not report on  |
| * |         |         | $2,200 |         | SF 224, 1219/1220 or      |
| 1 |         | 32142   |        |         | 1218/1221.                |
| * |         |         | 900    |         |                           |
| * |         | 11986   |        |         |                           |
|   |         |         | [      |         |                           |
|   |         | (E3B-2) | 1,500] |         |                           |
|   |         |         | {.unde |         |                           |
|   |         |         | rline} |         |                           |
|   |         |         |        |         |                           |
|   |         |         | **\$*  |         |                           |
|   |         |         | *4,600 |         |                           |
+---+---------+---------+--------+---------+---------------------------+
| * | 7/98    | 118396  |        | \$100   | Treasury erroneously      |
| * |         |         |        |         | reported\                 |
| 2 |         | (E3B-3) |        |         | to another ALC**.**       |
| * |         |         |        |         |                           |
| * |         |         |        |         |                           |
+---+---------+---------+--------+---------+---------------------------+

**Explanation**

**Worksheet 1B, Part 2:\
Statement of Differences for Disbursements Reconciliation**

**Explanation:**

-   "Treasury doc #" is the source document number specified by Treasury
    on the agency confirmation report or monthly register of
    transactions, OPAC transactions. The document numbers reported in
    this field consist of those indicated on the Proposed Adjustment to
    Resolve SOD for Disbursements (part 1). These are documents that
    were not reported by the agency, but reported by Treasury.

-   "Treasury amount" is the dollar value of documents reported by
    Treasury, but not reported by the agency.

-   "Date cleared" is the month and year the reconciling item is
    resolved.

-   "Agency ref #" is the source document number specified by the
    reconciling agency in its support documents for the SF
    224/1218/1219. In addition, this field consists of documents
    reported by the agency, but not reported by Treasury. These are
    usually items reported as decreases in the for Disbursements
    Reconciliation (part 1).

-   "Agency amount" is the dollar value of documents reported by the
    reconciling agency, but not reported by Treasury. This is usually
    amounts associated with documents that are decreased in the SOD for
    Disbursements Reconciliation (part 1).

-   "FMS 6652 difference" is the difference between what the agency
    reported on the SF 224, 1219 or 1218 and control totals maintained
    by Treasury.

-   "Agency items" is the total of the agency "amount" column.

-   "Treasury items" is the total of the "Treasury amount" column.

-   "Worksheet difference" is the net of the "Treasury amount" column
    and the "agency amount" column.

-   "Unreconciled amount" represents any difference that still needs to
    be identified and reconciled to Treasury\'s control total.

+------------------+---------+--------+----------+---------+--------+
| **Worksheet 1B,  |         |        |          |         |        |
| Part 2:\         |         |        |          |         |        |
| Statement of     |         |        |          |         |        |
| Differences for  |         |        |          |         |        |
| Disbursements    |         |        |          |         |        |
| Reconciliation** |         |        |          |         |        |
|                  |         |        |          |         |        |
| **Month, Year**  |         |        |          |         |        |
|                  |         |        |          |         |        |
| **ALC Number**   |         |        |          |         |        |
+==================+=========+========+==========+=========+========+
| **TREASURY DOC   | **TRE   | **DATE | **       | *       | **DATE |
| \#**             | ASURY** | CLE    | AGENCY** | *AGENCY | CLE    |
|                  |         | ARED** |          | A       | ARED** |
|                  | **A     |        | **REF    | MOUNT** |        |
|                  | MOUNT** |        | \#**     |         |        |
|                  |         |        |          | **T     |        |
|                  | *       |        |          | reasury |        |
|                  | *Agency |        |          | Unrep   |        |
|                  | Unrep   |        |          | orted** |        |
|                  | orted** |        |          |         |        |
+------------------+---------+--------+----------+---------+--------+
| (E3B-2) 11468    | \$2,200 | 8/98   |          |         |        |
+------------------+---------+--------+----------+---------+--------+
| (E3B-2) 32142    | 900     | 8/98   |          |         |        |
+------------------+---------+--------+----------+---------+--------+
| (E3B-2) 11986    | 1,500   | 8/98   |          |         |        |
+------------------+---------+--------+----------+---------+--------+
|                  |         |        | (E3B-3)  | \       | 8/98   |
|                  |         |        | 118396   | $100.00 |        |
+------------------+---------+--------+----------+---------+--------+
|                  |         |        |          |         |        |
+------------------+---------+--------+----------+---------+--------+
| TOTAL            | \$4,600 |        |          | \       |        |
|                  |         |        |          | $100.00 |        |
+------------------+---------+--------+----------+---------+--------+

  --------------------------------------------------- ---------- ---------
  Agency reported on SF 224, SF 1219 or SF 1218       \$8,600    

  **LESS**: Treasury unreported items                 100        

  **ADD**: Agency unreported items                    4,600      

  Treasury balance per SF 6652 (Agency control        \$13,100   
  accounts maintained by Treasury)                               
  --------------------------------------------------- ---------- ---------

  -----------------------------------------------------------------------
  **MONTH, YEAR SOD RECONCILIATION RECAP**       
  ---------------------------------------------- ------------------------
  FMS 6652 difference                            \$4,500

  Agency items                                   \(100\)

  Treasury items                                 4,600

  Worksheet difference                           4,500

  Unreconciled amount                            \$0
  -----------------------------------------------------------------------

Prepared by: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Approved
by: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Worksheet 1C, Part 1:**

**Proposed Adjustments to Resolve the**

**Statement of Differences for Deposits**

**Explanation:**

-   "Accounting month" is the month the activity is reported by Treasury
    or the reconciling agency.

-   "Document" is the source document number of the reconciling item
    that will increase or decrease the total deposits of the ALC for the
    audit month.

-   "Increases" are transactions reported by Treasury, but not reported
    by the agency. Increases also may be an adjustment to a transaction
    initially recorded for the incorrect value.

-   "Decreases" are transactions reported by the agency, but not
    reported by Treasury. Decreases also may include an adjustment to a
    transaction initially recorded for the incorrect value.

-   "Explanation" is a brief narrative that discloses the cause of the
    discrepancy.

#### Worksheet 1C, Part 1:

#### Proposed Adjustments to Resolve the Statement of Differences for Deposits

**ALC Number**

+---+---------+--------+--------+---------+--------------------------+
|   | **Accou | **Docu | # Inc  | ## De   | **Explanation**          |
|   | nting** | ment** | reases | creases |                          |
|   |         |        |        |         |                          |
|   | **      |        |        |         |                          |
|   | Month** |        |        |         |                          |
+---+---------+--------+--------+---------+--------------------------+
| 1 | 7/98    | 635794 | \$1,   |         | Agency did not report on |
|   |         |        | 000.00 |         | the SF 224.              |
|   |         | 655410 |        |         |                          |
|   |         |        | 223,   |         |                          |
|   |         | 656626 | 118.14 |         |                          |
|   |         |        |        |         |                          |
|   |         | 665134 | 221,   |         |                          |
|   |         |        | 115.22 |         |                          |
|   |         | (      |        |         |                          |
|   |         | E3D-2) | [9,4   |         |                          |
|   |         |        | 76.59] |         |                          |
|   |         |        | {.unde |         |                          |
|   |         |        | rline} |         |                          |
|   |         |        |        |         |                          |
|   |         |        | \$454, |         |                          |
|   |         |        | 709.95 |         |                          |
+---+---------+--------+--------+---------+--------------------------+
| 2 | 7/98    | 664888 |        | \$6     | Agency erroneously       |
|   |         |        |        | ,938.91 | reported on SF 224.      |
|   |         | (      |        |         |                          |
|   |         | E3D-3) |        |         |                          |
+---+---------+--------+--------+---------+--------------------------+

**Worksheet 1C, Part 2:**

**Statement of Differences for Deposits Reconciliation**

**Explanation:\
**

-   ATreasury doc #@ is the source document number specified by Treasury
    on the Deposit Ticket/Debit Voucher Support Listing or CA\$HLINK
    report. The document numbers reported in this field consist of those
    indicated on the Proposed Adjustment to Resolve SOD for Deposits
    (part 1). These are documents not reported by the agency, but
    reported by the banks to Treasury.

-   ATreasury amount@ is the dollar value of documents reported by the
    banks to Treasury, but not reported by the agency. These are usually
    amounts associated with documents that are increased in the SOD for
    Deposits Reconciliation (part 1).

-   ADate cleared@ is the month and year the reconciling item is
    resolved.

-   AAgency ref #@ is the source document number specified by the
    reconciling agency in its supporting documents for the SF
    224/1218/1219. In addition, this field consists of documents
    reported by the agency, but not reported by the banks to Treasury.
    These are usually items reported as decreases in the SOD for
    Deposits Reconciliation (part 1).

-   AAgency amount@ is the dollar value of documents reported by the
    reconciling agency, but not reported by the banks to Treasury. These
    are usually amounts associated with documents that are decreased in
    the SOD for Deposits Reconciliation (part 1).

-   AFMS 6652 difference@ is the difference between what the agency
    reported on the SF 224, 1219 or 1218 and Treasury control totals
    maintained by Treasury.

-   AAgency items@ is the total of the Aagency amount@ column.

-   ATreasury items@ is the total of the ATreasury amount@ column.

-   AWorksheet difference@ is the net of the ATreasury amount@ column
    and the Aagency amount@ column.

-   AUnreconciled amount@ represents any difference that still needs to
    be identified and reconciled to Treasury=s control total.

**Worksheet 1C, Part 2:**

**Statement of Differences for Deposits Reconciliation**

+------------------+---------+---------+----------+---------+--------+
| **Month, Year**  |         |         |          |         |        |
|                  |         |         |          |         |        |
| **ALC Number**   |         |         |          |         |        |
+==================+=========+=========+==========+=========+========+
| TREASURY DOC \#  | T       | DATE    | AGENCY   | AGENCY  | DATE   |
|                  | REASURY | CLEARED |          | AMOUNT  | C      |
|                  |         |         | REF \#   |         | LEARED |
|                  | AMOUNT  |         |          | T       |        |
|                  |         |         |          | reasury |        |
|                  | Agency  |         |          | Unr     |        |
|                  | Unr     |         |          | eported |        |
|                  | eported |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
| (E3D-2) 637847   | \$1     | 8/98    |          |         |        |
|                  | ,000.00 |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
| (E3D-2) 655496   | 223     | 8/98    |          |         |        |
|                  | ,118.14 |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
| (E3D-2) 643999   | 221     | 8/98    |          |         |        |
|                  | ,115.22 |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
| (E3D-2) 632338   | 9       | 8/98    |          |         |        |
|                  | ,476.59 |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
|                  |         |         | (E3D-3)  | \$(6,   | 8/98   |
|                  |         |         | 664888   | 938.91) |        |
+------------------+---------+---------+----------+---------+--------+
|                  |         |         |          |         |        |
+------------------+---------+---------+----------+---------+--------+
| TOTAL            | \$454   |         |          | \$6     |        |
|                  | ,709.95 |         |          | ,938.91 |        |
+------------------+---------+---------+----------+---------+--------+

  -------------------------------------------------- -------------- ---------
  Agency reported on SF 224, 1219, 1218 per FMS 6652 \$8,519.71     

  **LESS**: Treasury unreported items                6,938.91       

  **ADD**: Agency unreported items                   454,709.95     

  Treasury balance per FMS 6652 (agency control      \$456,290.75   
  accounts\                                                         
  maintained by Treasury)                                           
  -------------------------------------------------- -------------- ---------

  -----------------------------------------------------------------------
  **MONTH, YEAR RECONCILIATION RECAP**           
  ---------------------------------------------- ------------------------
  FMS 6652 difference                            \$447,771.04

  Agency items                                   (6,938.91)

  Treasury items                                 454,709.95

  Worksheet difference                           447,771.04

  Unreconciled amount                            \$0
  -----------------------------------------------------------------------

Prepared by: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Approved
by: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_