AuditWare Development Co.




			2002 AuditWare Engine Updates ENGINE UPDATE 12/30/02 The notes to the financial statements for the new reporting model in all products except TSD have been set for "Place Holder Only." This allows creation of other documents (auditor opinions, etc.) for the new reporting model in the California school products and the ALG product. ENGINE UPDATE 12/28/02 1) For the new reporting model, the two basic statements for proprietary funds (statement of net assets and operating statement) have been revised to improve the presentation for more variables, such as having multiple enterprise funds, none of which is a major fund. The words "Enterprise Fund" are also no longer placed above columns which are already identified as such. 2) The fund-level adjustment journal has been revised to unpost a trial balance when the adjustment type of all AJEs in the journal are changed to "P" (passed). 3) For users of AuditWare for California School Districts, reference to the SEFA being required by OMB has been removed from the opinion on the financial statements when it is not a single audit. ENGINE UPDATE 12/9/02 The undo function activated in the last update has been deactivated, since some computers were having trouble maintaining enough memory when it is active. It will be added back later as a setting. ENGINE UPDATE 12/5/02 1) The undo icon is now active in AuditWare. 2) The automatic lookback adjustment for internal service funds for the new reporting model now omits the adjustment from the reconciliations when the fund is a discretely presented component unit or business-type. 3) California users of the CSD product under the new reporting model may now use detailed function codes in the RFN column, instead of being required to use the broad ones (i.e., 8500 may be used instead of 8000). ENGINE UPDATE 12/4/02 1) Net income will now close to ending net assets on the statement of activities even when there is no net income at the fund level or per books level. 2) You may now change from the old to the new reporting model immediately after changing the year of the current client to a year for which no funds yet exist. Previously you recieved a "file does not exist" error when the program attempted to re-save the trial balances which did not yet exist. 3) For Texas school clients, you are now given a reminder message when going to the FieldWork input for the notes and you are running the old reporting model. The message reminds you not to do your notes input there, but wait till you change to the new reporting model, since the input you made in the old model notes are not used in the new model. ENGINE UPDATE 12/3/02 1) The "Opening Entries" (post-closing trial balance) report in Report Master will now close the net income to multiple funds carried in the same report. 2) In the old reporting model combined and combining balance sheets, dollar signs are placed on the first active row of the liabilities section, rather the literal first row, preventing their omission if the first literal row is inactive. ENGINE UPDATE 11/24/02 For the new reporting model: 1) An occasional problem has been corrected in viewing the statement of net assets in the FieldWork model (go to, government-wide, statements, net assets) in which the business-type column is not being displayed. 2) The "Restricted For" categories are now being properly displayed on the statement of net assets for users of the CSD and ALG products. ENGINE UPDATE 11/22/02 1) The reconciliation to the statement of activities now reflects the effect of fund-level special and extraordinary items in the "Change in Fund Balance" line. 2) The statement of activities now includes the effect of government-wide special and extraordinary items in the "Change in Net Assets" line. 3) When you save a trial balance which has a special or extraordinary item (class) at the fund level but but it is not marked as special or extraordinary at the fund level (no entry of 301-301 in the AW column) you are now prompted as to that fact and told to either make the entry in the AW column or use the government-wide adjustment journal to reclassify the item at the GW level to an normal revenue or expense. ENGINE UPDATE 11/21/02 For the benefit of ALG and CSD users running the new reporting model, the "Restricted For" definitions of "Campus Activities" and "Scholarships" may now be changed by the user in addition to the other definitions. ENGINE UPDATE 11/17/02 1) A problem generated by the 11/11/02 update in which the words "General Fund" were being omitted from the budget comparison section of the table of contents has been corrected. 2) There is now an OfficeWork module utility for viewing or printing a list of your audit report files, or saving one or more of the files to diskette. Select UTILITIES, then "Access the audit report file list" to get started 3) In the optional paragraph in the financial statement opinion which refers to omission of the general fixed asset account group (old reporting model), the reference to GAAP has been changed to add the "...in the United States of America" wording. This primarily affects California school districts. ENGINE UPDATE 11/16/02 1) For users of AuditWare for California School Districts, the name of the J-200 report has been changed to "Unaudited Actual Financial Report" on the table of contents. Thanks to Lynette Garcia of M. Green & Company, Visalia, for letting us know of this change. 2) To facilitate printing to the Adobe distiller printer, the failsafe test has been removed which tested to determine if a file existed before opening it for printing. That test was useful only in rare cases. 3) The "Message" (msg) file which contains AuditWare help messages has been moved from AuditWare Utilities to the AuditWare Engine to keep the user from having to update utilities when a new message is added. ENGINE UPDATE 11/11/02 Corrections have been made to the following processes: 1) Changing the letterhead settings. 2) Creating documents when one or more of them have been "frozen" by the users. 3) Creating a combining trust and agency balance sheet using AuditWare for California School Districts. 4) Positioning the general fund within the RSI section of the audit report when multiple funds are in the section. This involved a change in a sorting procedure. ENGINE UPDATE 11/9/02 Improvements have been made in the process of posting the government-wide adjustment journal. Certain adjustments which previously would not post at all now post and adjustments which sometimes had to be posted twice before they were effective now post initially. ENGINE UPDATE 11/5/02 1) In the new reporting model, the fund level, basic proprietary statements have been revised to handle multiple major enterprise funds. 2) For users of the TSD product, accounts in the 7000 and 8000 ranges are now included on variance reports created in report master. 3) The class abbreviations in the government-wide adjustment journal are now set automatically when the journal is saved for all products except ALG. 4) Users of the CSD product in the new reporting model may now successfully use the automated allocation of program revenue (by entering a 1, 2, or 3 in the AW column and leaving the RFN column blank) to broad revenue functions even though detailed expenditure function codes are used in the trial balance. This change was added 11/8/02, 7:00AM, without changing the engine version date. 5) The automated look back adjustment for internal service funds in the new reporting model has been changed back to including transfers. If there are transfers in the fund to or from a governmental fund the offsetting side in the governmental fund will now need to be eliminated. This change was added 11/8/02, 11:30 AM without changing the version date. ENGINE UPDATE 11/4/02 1) In the new reporting model, the process of performing the automated look back adjustment for internal service funds has been improved. 2) A problem with the "Import Paragraph" command has been corrected. 3) The "Freeze" command has been moved to a new "Utilities" command on the main OfficeWork menu. 4) Changes 2 and 3 above were added 11/6/02 about noon without changing the version date. ENGINE UPDATE 11/3/02 1) A problem was corrected in creating budget comparison schedules for budgeted enterprise funds, such as when a food service fund is being carried as an enterprise fund. 2) Additional archive files are now created for each data period, in addition to the main one which contains data for all periods. The new files are not included when data is backed up to diskettes, but instead serve as a backup on the originating computer. The new files have the same file name as the main archive file, but the file extension represents the month and year. 999999.h2, for instance, is 999999 data for August 31, 2002 (A=January, B=February, etc., making H=August; the 2 is the final digit of the year). The new files are updated each time the main archive file is updated, but only for the data period you are currently running. When e-mailing data to AuditWare for support purposes, this is the file you would now attach. ENGINE UPDATE 10/31/02 For the new reporting model: 1) A correction was made on the table of contents in that when a budgetary comparison schedule is active which is not in either the RSI or Basic sections, it is properly presented. There is no longer a line that reads "Budgetary Comparison Schedules as Supplementary Information:" with nothing under it. 2) Program revenue codes (1, 2 or 3) may now be used in funds which have revenue but no functional expense. Typically, however, those amounts would be coded a 4 (general revenue) which would cause it to fall into the "Grants and contributions not restricted to specific programs" line. ENGINE UPDATE 10/30/02 1) This corrects a problem in the 10/27/02 update in which the new auditor's report is omitted from the table of contents. 2) You can now use the "Import Paragraph" command in the multi-client notes file. 3) In the new reporting model, the "Print, Trial Balance, Plain" report now includes columns for the government-wide adjustments and totals. It also now prints with grid lines, using your default Report Master setting as to whether to include them. 4) The initial setting for the automated "look back" adjustment of internal funds is now automatically set. 5) Changes # 3 and # 4 above were added 10/31/02, 6:30 AM, without changing the Engine version date. ENGINE UPDATE 10/27/02 For the new reporting model: 1) The new opinion letter included in AICPA's "Audits of State and Local Governments (GASB 34 Edition) has now been implemented. For GASB 34 clients in process your existing letter will "disappear" with the installation of this update and you must re-create it to get it in the new format. The "long title" option for the letter is no longer active. 2) When revenue is being automatically allocated to revenue functions based on functional expense (the RFN column is left blank), the new "Bond Costs and Fees" line of TSD statements of activities is now omitted from that process. 3) When financial statement setups for individual fund statements are changed, such as with the last update, the data columns for budget comparison schedules are now automatically updated. 4) When 1, 2, 3 or 4 are placed in the AW column of the trial balance to identify revenue for the statement of activities and the class is not RE (revenue), you are now given notice of that fact when the trial balance is saved and asked to remove it. 5) For the TSD product the user is now warned about expenditures with a zero function code. 6) An additional safeguard was added to protect OfficeWork settings (column headings of the database) ENGINE UPDATE 10/25/02 1) Account codes which are left blank in the government-wide adjustment journal are now automatically filled with zeros. Some users have been leaving them blank when entering adjustments manually, causing unnecessary rows to be added to the trial balance and unexpected results. 2) A problem has been corrected caused by a recent update whereby when you went to the government-wide journal by means of Go To, Input, Journal, Government-Wide and pressed Escape or clicked Cancel to make entries manually, you were taken to the main FieldWork menu or back into the current trial balance instead. ENGINE UPDATE 10/24/02 1) Previously when classes in a trial balances were automatically reset by AuditWare, the class for an object code of zero was set for "NA." Now, function code is also checked and if it is other than zero, the class is set for "EX" (Expenditure). Classes are reset automatically when selecting Post, All from the government-wide adjustment journal and when selecting FieldWork Utility # 3, "Refresh the current client's data files." The change was necessitated by the fact that some users are omitting the object code (setting it for zero) when doing government-wide adjustments and the automated "Look Back" adjustment also uses a zero object code for its expenditures, resulting in the entry being posted when the trial balance is saved normally but its being removed when selecting Post, All or using the FieldWork utility for refreshing. This is an important update which should be downloaded and installed. 2) A problem printing the "plain" trial balance report in certain circumstances has been corrected. ENGINE UPDATE 10/22/02 1) The RFN and AW columns of the trial balance are now included on the reported printed with Print, Trial Balance, Plain in the FieldWork module. 2) The "Usual Suspects" list may now be printed. ENGINE UPDATE 10/21/02 For the new reporting model: 1) The table of contents no longer inserts additional "Budgetary Comparison Schedules:" lines when the only budget comparison schedule presented as RSI is the general fund. 2) Report Master lead schedules of financial statement categories now consider the entries in the AW column of the trial balance. This allows production of lead schedules for the bottom (general revenue) section of the statement of activities without the program revenue being included. 3) Amounts marked as special or extraordinary items for the statement of activities (SOA) using accounts 301-304 in the AW column of the trial balance are now excluded from the other expenditures and revenues on the SOA. Also, the "Change in Net Assets" line of the SOA now reflect those amounts and the "Change in Fund Balance" line of the fund-level operating statements now include special/extraordinary amounts. If an amount is special/extraordinary at the fund level but not at the government-wide level, it will be necessary to make an adjustment in the government-wide adjustment journal to reclassify it to an RE or EX class. 4) The net assets section of the statement of net assets is now included on statements generated for a single fund by selecting Go To, Government-wide, Statements from the FieldWork menu. 5) You are no longer asked whether you want to save an out-of-balance trial balance when data columns are being updated. 6) When saving a trial balance which has no input (all accounts are inactive), you are no longer asked if you want to remove the inactive accounts. 7) When selecting the FieldWork utility for re-creating a cash flow statement a message is now given that it relates only to the old reporting model. 8) When selecting the cross-check report in the OfficeWork module the message which appears clarifies that it is not yet active in the new reporting model. 9) There is a new "Verify Balance" command under "Tools" on the government-wide adjustment journal menu which allows you to determine whether adjustments intended to be self-balancing are in balance. ENGINE UPDATE 10/17/02 For the new reporting model: 1) The process of dealing with due to and due from accounts with subobject codes has been further improved. Also, a lead schedule can now be created in Report Master for the "Internal Balances" line of the government-wide statement of net assets. 2) Budget comparison schedules carried as "J" schedules no longer contain "Special Purpose Exhibits" in their titles. 3) Previously you were prompted when the "Amounts to be provided" accounts were active at the government-wide level to adjust them out. With this update a prompt has been added for the "Amounts available" accounts as well. ENGINE UPDATE 10/16/02 1) For users of Audit I.S.D. for Texas School Districts, the "Internal Balances" line of the government-wide statement of net assets will now include due to and due from accounts having subobject codes. 2) There is a new divider sheet available for Management's Discussion and Analysis in the new reporting model if you care to use it. It is inactive by default, so if you want to use it you will need to go to settings and activate it, then create it. 3) In the new reporting model, the column widths of fund-level, basic financial statements are now set when the statements are created, rather than when printed. This change was made so that the user can manually change column widths in the statements without having them re-set when they are printed. ENGINE UPDATE 10/14/02 1) When using Audit I.S.D. for Texas School Districts (TSD) and the debt service or enterprise food service is a major fund, it's budget comparison schedule is now placed in the TEA section of the report (the "J" schedules). This previously took place only when they were non-major. In this regard the process of determining a schedule's position in the report has been improved overall. 2) In the new reporting model, the title of proprietary fund statements (statement of net assets and operating) now matches the title shown on the table of contents in all instances. Previously the statement titles always referred to "proprietary funds" but the table of contents referred to "enterprise funds" or "internal service funds" when the other fund type wasn't active. Also, both now use "fund" instead of "funds" when only one fund is active. 3) For TSD users, the TEA data control fund numbers for major funds (10, 50, etc) are now centered in the column on the governmental balance sheet and governmental operating statement. 4) "Prior period adjustments" has been added as an available list under the "Go To, Lists" command in the FieldWork module. That makes 43 different lists which available, providing a wide variety of per-fund information for all funds. ENGINE UPDATE 10/13/02 The automated "lookback" adjustment for internal service funds is now made when running the old reporting model as well as the new. Previously, users who converted an ASCII file while running the old model and who never had occasion to re-save their internal service funds after switching to the new model were not getting the automated adjustment placed in their government-wide adjustment journal. ENGINE UPDATE 10/11/02 For the new reporting model: 1) The basic cash flow statement has been revised to make it easier to delete the columns referring to enterprise funds without losing the exhibit identification (Exhibit C-7, etc.). 2) The reconciliations have been changed to disregard a prior period adjustment. 3) The information used by the reconciliations for the first and last lines is now updated immediately when a trial balance is saved. 4) This update was included on the CDs mailed to California users and to those using the ALG product only even though the CD is dated 10/8/02. ENGINE UPDATE 10/5/02 1) Under the new reporting model when a special revenue fund is a major fund but it is not set as a budgeted fund, a message now appears on the OfficeWork Module opening screen notifying you of that fact. The message instructs you either to go to Individual Fund Settings and change the "Is this a budgeted fund?" setting to Yes or to disclose it in Notes to Required Supplementary Information. 2) When installing from a CD and the product version date does not update you are now given a message suggesting you exit from AuditWare and return to refresh the Access Menu. ENGINE UPDATE 10/4/02 The following changes were made in the new reporting model: 1) For the Audit I.S.D. for Texas School Districts product, equity closing codes are verified and accounts supplied when missing from client data. 2) If no "restricted for" account is set in the AW column of the trial balance but the equity closing code has a "restricted for" account, that "restricted for" account is now automatically entered in the trial balance. To override this, either remove the "restricted for" account from the equity closing code in Individual Fund Settings or enter an invalid account such as 999 in the AW column of the trial balance. 3) The multi-client notes are now functional in the new model and a problem in using the utility to delete these notes has been corrected. 4) When importing a paragraph for the footnotes and select "last year," you are now asked whether you want to import from the old or new model. 5) When a message for the "Message Board" is not available because your AuditWare Utilities version is not up to date, you are now told that you should update your Utilities version, rather than receiving an error message. ENGINE UPDATE 10/3/02 1) In funds of the "governmental activities" fund type under the new reporting model (typically the account groups of the old model), which have a column for "Reconciliation Name" in the trial balance, this name is now posted to the trial balance if included in the government-wide adjustment journal. 2) When in the government-wide adjustment journal and leaving the FieldWork module, you are no longer asked if you want to save the current trial balance, since you have already been asked when going to the journal. 3) A problem with deleting the multi-client notes file has been corrected. ENGINE UPDATE 10/2/02 1) In the FieldWork module, a correction was made in the process which determines which schedule or document is listed when you select Go To, Input, Other Input. 2) The column widths in the statement of activities were adjusted to prevent the possibility of the left page "shrinking to fit" when printing, causing the rows not to line up with the right page. Also, when component units are reported dollar signs have been added and a double underline added when there is only one. ENGINE UPDATE 10/1/02 1) Using the Ctrl P (Plan) quick key in a trial balance to create a window now displays both the final and original budget columns. 2) Improvement was made in the automated process of establishing page numbers when creating exhibits in the new reporting model, particularly regarding the statement of activities. 3) Column widths have been changed on the government-wide statement of net assets in certain circumstances. 4) The feature introduced in the 9/20/02 update which gives you the opportunity to immediately "go to" a general purpose exhibit when only one has been marked for creation has been extended to the documents and individual fund statement menus. ENGINE UPDATE 9/29/02 1) When a new client is set up for the TSD product (which defaults to the new reporting model) and the model is set for the old reporting model, equity closing codes are now set properly. Existing clients are now updated as well. 2) You now receive a warning message when using a DOS version of Lotus 1-2-3. 3) On the statement of net assets, the "Restricted For" section is now presented in the order of fund types when created. For the TSD product this results in the TEA data control codes being in sequence. 4) The government-wide adjustment journal is now recovered when it has been inadvertently saved with no data in it. It also no longer is sorted when it contains only one row. ENGINE UPDATE 9/28/02 For the new reporting model: 1) For Texas school audits, the data control codes for business-type (enterprise) funds (01, 02, etc.) and for discrete component units (1C, 2C, etc.) have been added to the statement of activities. 2) For any one program revenue type you enter in the AW column (1, 2 or 3) of a trial balance you may now assign some of them to specific revenue functions in the RFN column and leave the RFN column blank for some of them (causing only those amounts to be allocated to all active expenditure functions). Previously, if you left any one RFN blank, all amounts for that program revenue type (including those assigned a specific function) would be allocated to all functions. To get the effect of this update you will need to re-save those trial balances which include the above situation. Keep in mind that if you want to allocate to multiple but not all of the functions in the trial balance you must either use the "Allocate Revenue" command (see 9/14/02 update below) or place the entries in the government-wide adjustment journal. ENGINE UPDATE 9/27/02 1) When using the Settings menu to change such items as page numbers, you are now immediately shown the results of the change, rather than having to re-list the items. 2) Page numbers set manually for an exhibit or document which is not active in the other reporting model no longer affect the page numbers of the other reporting model. ENGINE UPDATE 9/26/02 1) For the new reporting model, a correction was made in connection with copying accounts from a trial balance to the government-wide adjustment journal. 2) The "Allocate Revenue" command, de-activated by a recent update, is now active again. 3) A floppy disk drive with a drive letter identification other than A or B is now supported. 4) In Report Master, selecting "All fund types" for inclusion in a report now includes the "governmental activities" fund type (capital assets and long-term debt funds) when running the new reporting model. 5) The governmental funds balance sheet and operating statement for the new reporting model are no longer limited to a maximum of 80 governmental funds. ENGINE UPDATE 9/24/02 1) The Delinquent Tax Schedule was changed for June 30th school districts to show 9/1/01 and 8/31/02 column headings. 2) The auditor's opinion on the financial statements no longer refers to combining statements when none are active. 3) A problem has been corrected regarding the saving of the latest entries in the government-wide adjustment journal when moving between the OfficeWork and FieldWork modules. ENGINE UPDATE 9/23/02 The following changes were made for the new reporting model: 1) On the basic propriety fund statement of net assets and operating statement, enterprise funds and internal service funds are separately identified by fund types. Also, when there is only one internal service fund or one nonmajor enterprise fund the fund is identified as nonmajor. 2) The process of designating a fund as major has been further perfected, preventing its being switched back to nonmajor when the fund is saved. 3) For users of Audit I.S.D. for Texas School Districts, the fund numbers which previously appeared above the columns for major funds have been changed to use only the arbitrary "data control code" numbers assigned by the TEA (10 for general fund, 24 for food service, 50 for debt service and 98 for total governmental funds) as illustrated in TEA's latest sample audit report template. ENGINE UPDATE 9/22/02 1) In the new reporting model, when identifying program revenue with a 1, 2, or 3 in the AW column of a trial balance, you may now leave the RFN (revenue function) blank. This results in that program revenue being automatically allocated to revenue functions based on the functional expenses in the trial balance when the statement of activities is created. To see the dollar amounts which will be used, select Go_To, Reports, List_Functions from the main FieldWork module menu. 2) The "Allocate Revenue" command (see 9/14/02 update below) now disallows it's use when the revenue account has an adjustment at the fund level. 3) When changing to the new reporting model, users of the TSD product are no longer asked for a password, since all users have either paid the GASB 34 special assessment fee or are in the process of doing so. ENGINE UPDATE 9/20/02 1) As a convenience, if you mark only one general purpose or basic exhibit to be created in the OfficeWork module you are now asked if you want to "go to" that exhibit after its creation. 2) An improvement has been made to the automated internal service lookback adjustment to handle unusual situations. 3) As a convenience, the data columns are no longer updated in FieldWork when posting the fund-level adjustment journal and you elect to save the associated trial balance. 4) Blank cells in the PR column of the fund-level adjustment journal are now automatically filled with zeros. 5) A problem in changing the new model equity closing code on the Individual Fund Settings screen has been corrected. ENGINE UPDATE 9/17/02 Minor changes were made as follows: 1) The column widths for object codes in trial balances with unusually large object codes now are widened automatically. 2) The column headings in the seldom-used "special purpose" schedules for loans, leases and bonds now honor the June 30th date for Texas schools which have changed their fiscal year. 3) The fund name referred to at the top of the fund-level adjustment journal now calculates automatically. ENGINE UPDATE 9/16/02 1)The statistical tables which are part of the CAFR add-in have been moved from being a part of the AuditWare Engine to being included with individual products. This is related to the fact that these tables now reflect functions for a school district in the TSD, CSD and CSN products, while still reflecting those of a city in the ALG product. 2) A minor problem regarding sorting the fund level adjustment journal has been corrected. ENGINE UPDATE 9/14/02 1) For the new reporting model, a program revenue amount in a trial balance may now be automatically allocated among multiple amounts (revenue functions) based on the functional expenses in the fund. The command is called "Allocate Revenue" and appears both on the government-wide menu (select Go_To, Government-Wide from the main FieldWork menu) and on the Codes menu (select Ctrl C from within a trial balance). When you execute it, you will be asked to highlight the revenue account to use and press Enter. The percentage of each function's expense in relation to the total of all functions is used to split the original revenue amount into multiple revenue functions. Expenses are calculated at the government-wide level of the trial balance for this purpose. If the command will result in more than three rows being added to the trial balance you will be told how many rows will be added and asked if you want to continue. In the general fund, for instance, there may be 15 or 20 expense functions involved. 2) Related to the above, the Sort command (Codes menu) now considers the RFN (revenue function) column when sorting a trial balance. ENGINE UPDATE 9/10/02 1) A new setting has been added for performing the "look back" adjustments for internal service funds automatically in the new reporting model. Select the "Individual Fund Settings" category of settings to change the setting "Adjust for ISF lookback automatically?". The default for Texas and California school district products is "Yes" and a default function code (usually instruction) is used. Users of AuditWare for Local Governments will need to change the setting to "Yes" and supply the function number to use. If you have already made the adjustment manually, you will want either to change this setting to "No" or remove your manual entries from the government-wide journal so that the adjustment isn't posted twice. The automated adjustment runs automatically each time an internal service fund trial balance is saved in the FieldWork module, either adding the automated entries or removing them from the journal, depending on the setting, and reposting. AuditWare Utilities has also been updated to add discussion of this new setting in Chapter 10 of the user manual (and help). 2) The column widths for object codes are now automatically widened in trial balances and trial balance reports when they exceed 6 digits. (This feature added 9/13/02 without changing version date.) ENGINE UPDATE 9/7/02 This update activates the ability to switch to and from the new reporting model in the AuditWare for Local Governments (ALG) product. Downloading and installing the ALG product is also required to get the entire change. ENGINE UPDATE 9/5/02 1) In the rare case an ASCII file (or it's associated fund list) contains multiple internal service funds for insurance, the ASCII file may now be converted without receiving the error message "Unable to replace extracted records." For the new reporting model, the following changes were made to the government-wide adjustment journal routines: 2) It is no longer necessary to enter the explanations for adjustments manually. You are now prompted for an explanation unless one already exists for that adjustment number, in which case that explanation is automatically used. 3) An occasional problem of getting the error message "Criteria must contain field reference" when copying accounts has been corrected. ENGINE UPDATE 9/3/02 1) For the new reporting model, a problem with the "round up the usual suspects" command has been corrected in which it sometimes would find no suspect accounts. 2) For the Audit I.S.D. for Texas School Districts product, "Note A" at the bottom of the Indirect Cost Schedule now correctly displays the amount of function 53 expenditures, if any, included in the schedule when it is created automatically. ENGINE UPDATE 8/25/02 In the new reporting model, when the government-wide adjustment journal is posted to trial balances, the fund-level data columns for those funds no longer need to be updated. While the government-wide data columns still need to be updated, this happens automatically when you create either of the two government-wide financial statements. This should save you time when selecting "Create" from the OfficeWork Module menu, especially when dealing with a large number of funds or a slower computer. ENGINE UPDATE 8/18/02 A minor problem was corrected in the new reporting model in that when you select Yes, when asked "Do you want to round up the usual suspects?" in the FieldWork module a message appears which asks you to "Set step mode and press Enter." This is a testing routine which was inadvertently not removed before the 8/17/02 update was published. If you don't want to download this update, just press Enter in the rare case you encounter that message and the process will continue. ENGINE UPDATE 8/17/02 For the new reporting model, changes were made associated with activating the GASB 34 notes to the financial statements for the AuditWare for Texas School Districts product. Both the engine and product must be installed. See the 8/18/02 article in AuditWare News for more information. ENGINE UPDATE 8/12/02 For the new reporting model, 1) The command "Round up the usual suspects" in the FieldWork module now captures object codes which have subobjects (decimal places) as well as those which do not. 2) When subobjects are in use the object code columns are widened in the both the government-wide (G-W) adjustment journal and the list of suspects so that the decimal places can be readily seen. 3) The account codes already in the G-W adjustment journal are now automatically removed from the list of suspects. "Suspects" are those accounts in governmental funds suspected of needing adjusted for the G-W statement of net assets or statement of activities. ENGINE UPDATE 8/10/02 For Texas school districts whose fiscal year has changed to June 30th, we have learned from TEA that the Delinquent Tax Schedule must contain collections through August 31st. We have therefore changed our note referred to by an asterisk on such schedules to read "Although the District's fiscal year ended June 30, 2002, the information provided in this schedule for 2002 is for the twelve month period ending August 31, 2002, as required by the Texas Education Agency." ENGINE UPDATE 8/8/02 For the new reporting model, a problem with the FieldWork utility "Copy all data from another trial balance" has been corrected and, for TSD users, you may now access the OfficeWork and Settings modules in the rare case that general fund data columns have never been updated. ENGINE UPDATE 8/2/02 For the new reporting model, in the rare case that the "Invested in Capital Assets, Net of Related Debt" component of net assets results in a negative balance on the Statement of Activities, that balance is now reported, rather than it being treated as a reduction of the "Unrestricted" component as previously. ENGINE UPDATE 8/1/02 In a change only affecting users of the AuditWare for Local Governments product, SAG names entered in trial balances are now included in the automated rounding process. Select the FieldWork utility "Refresh the current client's data files" to update existing trial balances. ENGINE UPDATE 7/30/02 The following changes were made in connection with the new reporting model: 1) Budget comparison schedules are now active. These schedules are activated by the setting "Is this a budgeted fund?" on the "Individual Fund Settings" category of settings. 2) All Documents (auditor reports, single audit documents, etc.) except the notes to the financial statements may now be created. You must first go to the questionnaire for the letters at least once before these documents are active (select GoTo, Input, Other Input from the FieldWork menu to activate the questionnaire.). 3) The table of contents may now be created (provided you have gone to the questionnaire for the letters at least once).. 4) The method of setting exhibit identification labels (Exhibit A-1, B-3, etc.) has been changed associated with the activation of budget comparison schedules. 5) The prompt "Set step mode and press enter" associated with testing has been removed when going to the questionnaire for the letters. ENGINE UPDATE 7/20/02 1) An occasional problem was corrected in the new reporting model of not all funds showing up for selection in Report Master. 2) Several settings relating only to the old reporting model were set to not show up for selection when running the new reporting model. ENGINE UPDATE 7/17/02 1) When running the new reporting model, individual fund financial statements related to the old model are now automatically deactivated. 2) A note has been added to the delinquent tax schedule for a change in fiscal year for Texas school districts when appropriate, stating that the current year's data is for a ten month period. 3) When the setting "Is this a budgeted fund?" is changed (individual fund settings), the associated trial balance is now automatically re-saved. ENGINE UPDATE 7/14/02 The new sample audit report template received from TEA on July 12th has been reviewed, resulting in the following changes: 1) The general revenue categories on the government-wide (G-W) statement of activities have been changed to be more consistent with the TEA's presentation. Also, "other resources" (class OR) which mistakenly appear in this section are now flagged "Reclassify to revenue" so that the user sees that these amounts should not appear there. 2) On the G-W statement of net assets, the "Restricted For" categories have been changed to call "Restricted for Capital Projects" instead of "Restricted for Construction" and a "Reserved for Scholarships" was added, all to be consistent with TEA's new presentation. ENGINE UPDATE 7/12/02 The sequence of the required TEA schedules has been revised to put the schedules of loans, leases and bonds (not required), when active, as the 4th 5th and 6th schedules to make the first three have the exhibit numbers required by TEA this year (J-1, J-2 and J-3). ENGINE UPDATE 7/11/02 Input for the cash flow statement under the new reporting model now appears on the "Other Input" menu of the FieldWrok module. Also, features have been improved for the government-wide adjustment journal (new reporting model) as follows: 1) Any blank rows in the journal are now automatically removed when it is saved. 2) When starting to make an entry, you are no longer taken to the top of the journal, thus allowing you to see the last entries made. 3) The prompt for entering the adjustment number now tells you the highest number already used. ENGINE UPDATE 6/30/02 1) Under the new reporting model, an additional prompt has been added from restoring the default reconciliations. 2) The wording of some of the reconciling items was changed slightly (new reporting model). ENGINE UPDATE 6/27/02 1) The cash flow statement is now activate for the basic statements in the new reporting model. 2) A number enhancements were made in preparation for activating the new reporting model in the AuditWare for Local Governments product. Changing to the new model in that product should be active within a few days. 3) A problem of budget amounts being captured as actual when using SAGs in the trial balance has been corrected. This involves the ALG product only. ENGINE UPDATE 6/27/02 For the new reporting model, a paragraph has been added to the auditor's report on the financial statements disclaiming an audit of required supplementary information (MD&A & budgetary information). ENGINE UPDATE 6/26/02 1) Several enhancements were made to government-wide features for the new reporting model, including the ability to add or remove gridlines from the adjustment journal (select TOOLS, then GRID-LINES). 2) The Control J quick key for justifying paragraphs now loads a menu which allows you to change the settings. 3) Two new settings were added under the "FieldWork and Miscelaneous" category for controlling the justification of paragraphs for the notes and the opinion letters. ENGINE UPDATE 6/7/02 The following changes were made to the government-wide adjustment journal under the new reporting model: 1) Object code account definitions are now provided automatically. 2) The title has been changed to all-caps. 3) The "Tools" command on the menu now contains a command for deleting a row of the journal. 4) The column previously titled "User Comment" is now titled "Explanation or User Comment." ENGINE UPDATE 6/6/02 1) For the new reporting model, the default reconciliations have been revised to provide a more complete list and to move some between the statement of net assets list and that of the statement of activities. 2) A correction was made in the process of changing the equity closing code for a fund in individual fund settings to prevent the possibility of the closing code being saved as the class of the code. The FieldWork control file was also changed to set the class as "EQ" if this has already occurred. ENGINE UPDATE 6/1/02 1) A Notes to RSI document is now available for activation in either the old or new reporting models. 2) The FieldWork notes to the financial statements are now temporarily inactive in the new reporting model while they are being worked on. 3) A rare problem has been corrected for users of AuditWare for Local Governments in Report Master whereby the range for client data is set wrong, resulting in an error, when some of the class abbreviations are not present in the trial balances (the trial balance class is not set automatically when the account is not included in the object code definition list). This change revises the method of setting the range for client data. 4) Individual fund statements of more than one page can now be printed when page numbers are turned off. ENGINE UPDATE 5/31/02 1) Government-wide (G-W) data columns are now automatically refreshed when a G-W financial statement setup is changed or when a fund type or equity closing code is changed using individual fund settings. 2) The G-W totals of governmental activities funds are now loaded to the reconciliations page when initially loading the FieldWork module. 3) The Statement of Changes in Fiduciary Net Assets is now active. It is a statement that must be manually entered and is similar to the statement of changes for agency funds under the old reporting model (except that agency funds aren't included in this one, since they have no net assets). If you don't have a pension trust fund (most clients don't) you should delete the columns which report that fund type. ENGINE UPDATE 5/29/02 1) When closing net income to a restricted account for the statement of net assets (SNA), the restricted account is ignored if there is no net income at the fund level. 2) The TEA data control codes were added to the net assets section of the SNA. ENGINE UPDATE 5/28/02 Several changes were made to accommodate the changes made today in the Audit I.S.D. product. ENGINE UPDATE 5/25/02 The following changes were made in connection with the new reporting model: 1) Net income now closes to "restricted-for" accounts on the statement of net assets (SNA). In this connection, defaults are now set by fund type when no restrictions exist and these settings may be changed using Individual Fund Settings. 2) Net income and net inflow have been added to FieldWork "lists" (GO_TO, LISTS) for the fund level. 3) The Fieldwork utility "Refresh the Current Client's Data Files" now gives the option of updating the government-wide data columns. 4) The label "Taxes:" is now shown in the general revenue section of the Statement of Activities (SOA) above the property taxes line(s). 5) For Texas School Districts which have changed their fiscal year to June 30th, exhibit titles now show TEN MONTHS ENDED instead of YEAR ENDED. 6) TEA data control codes reflecting column numbers have been added to the SNA and SOA. 7) When saving a governmental activities trial balance, you are now prompted to remove the account group "balancing" accounts if present ("Amounts to be Provided" and "Invested in Fixed Assets"). ENGINE UPDATE 5/23/02 1) The file type of the account groups under the new reporting model have been changed in a manner which excludes them when computing totals for the reconciliations. 2) A change was made for computing "invested in capital assets net of related debt" under the new reporting model to allow for the fact that related debt may be in a different trial balance than the capital assets. ENGINE UPDATE 5/22/02 This update corrects a problem with the exhibit identification label (A-1, B-1, etc.) staying the same when printing multiple exhibits with one command. ENGINE UPDATE 5/21/02 A change was made in Report Master when producing lead schedules of financial statement categories to accommodate the extra columns now in financial statement setups. ENGINE UPDATE 5/10/02 The exhibit I.D. label (see last update, item 2 below) of Exhibit A-3 under the old reporting model is now automated, leaving only certain "manual" statements which must be changed manually. ENGINE UPDATE 5/5/02 1) Under the new reporting model, the default exhibit/table identification labels (Exhibit A-1, B-1, Table 2, etc.) have been changed for the TSD product to match those used by the Texas Education Agency (TEA) sample audit report. 2) Two new settings have been added associated with exhibit/table identification labels (I.D. labels). One allows you to omit I.D. labels entirely. The other allows you to change the I.D. label for a particular exhibit, table or document. When changing it, the choices are to enter a new I.D. label, set that page not to have one at all or to return the page to the default (automatic) I.D. label. Your changes affect the page when either printed or re-created. The table of contents is changed when it is re-created. The only statements which currently must be changed manually are Exhibit A-3 under the old reporting model, and certain "manual" statements and schedules created before this update in both models. By the way, you don't have to use alpha letters in the I.D. label; you could use Exhibit 1, Exhibit 2, etc., but you would have to change every page to make that happen. ENGINE UPDATE 5/4/02 1) In the new reporting model, viewing the list of all function codes or object codes has been added to the FieldWork government-wide menu. 2) A column has been added to the FieldWork "Class" report (GO_TO, REPORTS, CLASS) which reports the difference in the government-wide and fund-level amounts for each item. 3) In the old reporting model, an occasional problem of the detail not being included on working trial balance reports has been corrected. ENGINE UPDATE 5/3/02 A problem creating lead schedules based on financial statement categories using the AuditWare for Local Governments (ALG) product has been corrected. A similar problem with the working trial balance report was corrected as well. along with an occasional problem of the detail not being included. ENGINE UPDATE 5/2/02 1) In Report Master, the column for government-wide totals is now updated in the reports which present such a column, even when running the old reporting model. This prevents confusion when switching back and forth between the reporting models. 2) When selecting "Refresh the current client's data files" from the FieldWork utilities menu you are now asked whether you want to update the data columns as well when saving trial balances. Previously it automatically did so, but we have found that there are occasions when users want to resave all trial balances without the time consuming process of updating data columns, allowing the OfficeWork module to do it later when financial statements are created. ENGINE UPDATE 4/30/02 1) The automated reconciliations now add a line called "Other reconciling items" to force the reconciliation to foot when not all reconciliations have been made. This allows you to see the total of the reconciliations yet to be made. 2) When returning to FieldWork from other modules, the G-W adjustment journal and associated information is now always reloaded. This was a change in the "QuickField" routine. ENGINE UPDATE 4/29/02 1) In Report Master an incompatibility with the new reporting model has been corrected. 2) In Individual Fund Settings an incompatibility with the new reporting model has been corrected. ENGINE UPDATE 4/25/02 1) The automated reconciliation process under the new reporting model has been improved. 2) A problem associated with custom lead schedules in Report Master has been corrected. ENGINE UPDATE 4/21/02 1)The method of computing total net assets on the government-wide statement of net assets of the new reporting model has been changed from using equity amounts to using the difference in assets and liabilities. 2) In Report Master, the AW code type may now be used for producing custom lead schedules, allowing for capturing such items as program revenue, debt related to capital assets and restricted net assets under the new reporting model. MAJOR ENGINE UPDATE 4/15/02 The changes in this major update are too numerous to list them all but here are some of them. See chapter 9 of help for a complete list. You should download AuditWare Utilities and the product(s) to which you subscribe also. 1) The government-wide statements may now be created automatically and also may now be viewed or printed in the FieldWork module, by selecting GO_TO, GOVERNMENT-WIDE, STATEMENTS. The statements may be viewed or printed for one or all funds. 2) The government-wide adjustment journal is now active for the new reporting model, as well as the automated reconciliations. 3) Two new fields have been added to the trial balance associated with the new reporting model, RFN (revenue function) and AW (AuditWare chart of accounts). 4) The trial balance has a new look and fields have been moved around for easier viewing and input. 5) The updating of data columns has been essentially been moved from the FieldWork module to the OfficeWork module. You are prompted as to whether you wish to do so when saving a trial balance, but if you say no, it will be done automatically by the OfficeWork module when creating financial statements. This change will save a great deal of time when converting ASCII files, since data columns are not updated in the process. 6) You may now load a client from a CD. 7) In a major breakthrough for users of the ALG product, SAGs may now be entered directly in the trial balance. See the ALG Update Page for more information. 8) There is a new "Round up the usual suspects" command for the new reporting model. This produces a list from all funds of the accounts and amounts which are suspected of needing adjustment in the government-wide adjustment journal. 9) There are two new AuditWare-specific fund types. The "Inactive" type may be used for funds which you wish to maintain but do not want to include in the financial statements. A pooled cash fund is an example. The "Government-Wide" type is used for the "Governmental Activities" fund for posting government-wide adjustments. When initially switching to the new reporting model, the new model fund type of both account groups, if present, are converted to this fund type. 10) Changing to the new reporting model in products other than TSD has been temporarily deactivated, since certain new model changes are in process in those products. 11) In the new model, the trial balance is now "multi-level," in that there is one total column which reflects fund level adjustments and another for the government-wide adjustments. In some trial balances there is a third total column to reflect government-wide closing entries. 12) Several new worksheet tabs now appear in the FieldWork module, including GW Journal, Reconciliations and Suspects, allowing access to those features by clicking the tab with your mouse. 13) The Lead Schedule and Standard Trial Balance reports in Report Master have been revised to include a column which reports the government-wide amounts for each account. ENGINE UPDATE 3/30/02 This update has been included in the 4/15/02 update. ENGINE UPDATE 2/12/02 1) You may now press the F2 (edit) function key while viewing a list (Go_To, List) in the FieldWork module, allowing you to copy the data to the clipboard, if desired, for use in other software. Thanks to Wes Scott of Weaver and Tidwell, LLP, Dallas, for making this suggestion. 2) A technical change was made in the process of changing to the new reporting model to assure that individual fund statements of the new fund types are placed in the right section of the audit report. ENGINE UPDATE 2/7/02 Improvements were made in the new client routine for ALG relating to determining the reporting model. ENGINE UPDATE 2/1/02 This update provides compatibility with Windows XP. Technically, it works around a bug in XP in which the batch file command ECHO Y \| DEL . > NUL will not execute, which was not allowing use of the command "Load a Different Client" in AuditWare. All "errorlevel" tests were also removed since XP does not give a dependable answer to them. Incidentally, XP also carries forward a bug in Windows 2000 in which folders are mistaken for files when testing with batch commands whether folders contain files, but that compatibility was provided in previous Engine versions. To get full benefit of this update, AuditWare Utilities should be downloaded and installed as well. Thanks to John R. Pechacek, CPA of Bellville, TX for providing the equipment for testing this change. ENGINE UPDATE 1/31/02 The setting "Save the current client's data with a different archive file name" is now active for all products, not just for AuditWare for Local Governments as in the past. This allows auditors of school districts to maintain a separate copy of a school's data for purposes of GASB 34 experimentation or changing data for purposes of creating draft statements of 2001 data without changing the "real" data. ENGINE UPDATE 1/26/02 1) In a rarely needed change, the OfficeWork Settings (the OWSETS file) is no longer saved again when exiting from the OfficeWork module. In case some problem occurred with your computer when loading the settings, this prevents the saving of that problem. 2) In a minor edit, a space was added after the word "and" in the title of individual fund comparative operating statements. ENGINE UPDATE 1/24/02 1) When selecting "Load a different client" using the Access menu, all settings of the previously loaded client are now erased to ensure that there is no possibility of overlap between the two clients. 2) When changing the account code to which a trial balance closes its net income (using Individual Fund Settings) and you are prompted for the account's Class, you may now press Escape if you change your mind without generating an error. ENGINE UPDATE 1/23/02 1) The new setting as to the code type of equity closing codes is now set for object codes as the default. When running the ALG product, go to Settings and select the "FieldWork and Miscellaneous" category of settings in the unusual case you are using function codes or some other type as equity closing codes and need to change the setting. 2) A change was made when loading the OfficeWork module which prevents "checking the fund list" of the prior year when no prior year data exists. ENGINE UPDATE 1/22/02 1) When running ALG and in the rare case you have activated an individual fund exhibit setup but have not activated any individual fund financial statements associated with that setup, the OfficeWork module no longer attempts to update data columns for that setup when you select "Create." 2) When running ALG and activating exhibit setups in the old reporting model, the setups associated with the new reporting model no longer show on the list as available for activation. ENGINE UPDATE 1/20/02 1) A problem with the routine for starting a new client associated with recent updates has been corrected. 2) An occasional problem with printing the list of funds in the FieldWork module associated with recent updates has been corrected to include all funds in the printed report. 3) When running ALG, individual object code definition setups which include lines with no account definition entered no longer affect the update of data columns in the FieldWork module. ENGINE UPDATE 1/18/02 1) This update accommodates the changes made today to all products associated with copying ASCII files while running Windows 2000. 2) When establishing a new client, you are now asked whether the audit is a single audit. ENGINE UPDATE 1/16/02 This corrects an occasional problem in the 1/11/02 and 1/14/02 versions whereby the data in the "MEMO PRIOR" column of the trial balance, when present, was being saved in the "BUDGET BASIS ADJUSTMENT" column. This problem only affects trial balances which have prior year data and which were initially keyed in manually, not those created from an ASCII file, and which were saved with the 1/11/02 or 1/14/02 versions. Resaving with this version is all that is needed to correct the problem (use FieldWork Utility #3 to resave all). ENGINE UPDATE 1/14/02 1) When running AuditWare for Local Governments, combining and individual fund financial statement setups now appear on the list, in addition to the general purpose ones, when you select GO_TO, REPORTS, STATEMENT from the FieldWork module menu. 2) In individual fund statements, the committed range has been removed which appears when you select "style," making it easier to edit the format of those statements manually. ENGINE UPDATE 1/11/02 1) Substantial changes were made to the overall processing associated with GASB 34. The first time you select CREATE from the OfficeWork module menu after installing this Engine version, you will be prompted to update data columns. This is normal and should only happen once for each client. This new update procedure manages different versions of exhibit setups better but requires an initial run to get on the new system. 2) Users of the Audit I.S.D. for Texas School Districts (TSD) product can now create and print seven of the nine basic financial statements under the new (GASB 34) reporting model. 3) There is a new setting for optionally omitting inactive operating statements (those which contain all zero amounts) from the combining statements. A similar setting for inactive balance sheets was added last year. 4) The trial balance and associated reports will now display function codes of up to seven digits. This change will be useful only to certain users of the ALG product. 5) There is a new setting worded "Set or unset a document or exhibit as place holder only." This is for MD&A as well as other documents or schedules which may be prepared outside of AuditWare but included with the report. This setting allows AuditWare to place it on the table of contents and maintain it's beginning page number but not physically create the document. When selected for printing, such documents print a single "Place Holder" sheet. This setting could also be used for the notes or letters if they are being produced with your word processing software instead of within AuidtWare. Several pages in the full CAFR add-in now use this setting, such as the GFOA award certificate. ENGINE UPDATE 1/6/02 The vertical height capacity of the combining trust and agency balance sheet has been increased to accommodate unusually tall exhibit setups. This update is useful only to users of AuditWare for Local Governments in unusual situations. ENGINE UPDATE 1/2/02 1) The maximum capacity for individual fund financial statements has been increased from 600 to 1000 rows. 2) Combining operating statements for discretely presented component units is now presented in governmental, rather than proprietary format. 3) The combined balance sheet now leaves out the "98" designation from the total column for the primary government on the liability/equity page when a discretely presented component unit is presented and the statement is divided into separate pages for assets and liability/equity. Click Here for 2001 Engine changes Click Here for 2000 Engine Changes Click Here for 1999 Engine Changes