differences provided to Eric Carter () at OFM 2108 Review St of BR by line item to ensure consistency with SF 133s and review explanations of differences submitted to OFM (Year-end only) Not needed for OFM’s analysis Not needed for OFM’s analysis Subsequent High Level Review Checks: (N/A for Q1) FA Review: (1) Fluctuation analyses reports for each line to identify significant fluctuations, increases or decreases of 10% or more and greater than or equal to the following amounts: $15 million—NOAA; $5 million—Census, EDA, ITA, NIST, and USPTO; $2 million—all other entities. (2) Explanations of the significant fluctuations (per Financial Statements Guidance) provided to OFM for following: Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, and footnotes (for each component) for Other Assets, Assets, Other Liabilities, and Liabilities Not Covered by Budgetary Resources. *For Q2 Only – OFM is only requiring bureaus to provide explanations for the top 5($) fluctuations for each statement that bureaus would normally explain based on bureau thresholds. Otherwise, all significant fluctuations must be fully explained. **Be advised: OFM reserves the option to request additional explanations from bureaus, even if the line did not meet the bureau threshold requirement, to meet its reporting needs. N/A for Q1 N/A for Q1 ANB, NPA, 132, IC, IG, FUND ADD/DEL These reviews are done in both High Level and Subsequent High Level Review on the CFO Checklist, due to different levels of management performing review/attestation. OFM notes review comments in only one section. Use the High Level Review Checks section for comments Use the High Level Review Checks section for comments Bureau Only Checks: GL Ensure ETBs (Expanded Trial Balances) are consistent with general ledger.
(Total Actual Resources-Collected) agrees with the prior year’s PostClose account 310000, PostClose account 331000, and PostClose account 420100. NOTE: THERE IS A $0 THRESHOLD FOR THIS TIE-POINT. Report Name: TBSPLBUR.rpt SPL-1 Review Split Accounts Validation report to ensure that BS Split SGL Accounts (supplemental data submission) agrees with applicable SGL accounts. NOTE: THERE IS A $0 THRESHOLD FOR THIS TIE-POINT. SPL-2 Review Split Accounts Validation report to ensure that St of CNP Sheet Split SGL Accounts (supplemental data submission) agrees with applicable SGL accounts. NOTE: THERE IS A $0 THRESHOLD FOR THIS TIE-POINT. Report Name: TIEPOINT.rpt BS Review Tie-Points report to ensure that Total Assets agrees to Total Liabilities and Net Position on BS. NOTE: THERE IS A $0K THRESHOLD FOR THIS TIE-POINT NP-1 This tie-point is only applicable to appropriated funds. Review Tie-Points report to ensure that Net Position-Unexpended Appropriations on BS agrees with Ending Net Position-Unexpended Appropriations on St of CNP. NOTE: THERE IS A $0 THRESHOLD FOR THIS TIE-POINT. NP-2 Review Tie-Points report to ensure that Net Position-Cumulative Results of Operations on BS agrees with Ending Net Position-Cumulative Results of Operations on St of CNP. NOTE: THERE IS A $0 THRESHOLD FOR THIS TIE-POINT. AU This tie-point is only applicable to appropriated funds. Review Tie-Points report to ensure that Appropriations Used on St of CNP is reported in equal and opposite directions in Cumulative Results of Operation column and Unexpended Appropriations columns NOTE: THERE IS A $0K THRESHOLD FOR THIS TIE-POINT. BR Review Tie-Points Report to ensure Total Budgetary Resources equals Total Status of Budgetary Resources on St of BR. NOTE: THERE IS A $0K THRESHOLD FOR THIS TIE-POINT. SCA Review Tie-Points report to ensure that custodial activity on the Statement of