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California School Districts (CSD) Updates
CSD
UPDATE (Version 11.0 dated 7/2/10)
1) The state compliance letter has been further revised. Thanks to
Bob Wilkinson of Wilkinson, Hadley and King of El Cajon, Ca., for catching the
need for this revision.
2) Template versions of the Government-wide Statement of Net Assets and of the Statement of Activities which match the categories used by the State's SACS software have been made a part of the CSD poroduct. Thanks to Wikinson, Hadley and King of El Cajon, Ca., for providing the example categories and suggesting this change. The AuditWare Engine must also be downloaded and installed for this change to be effective.
CSD
UPDATE (Version 11.0 dated 7/2/10)
The state compliance letter has been initially revised to reflect the changes
in the 2010 state audit guide.
CSD
UPDATE (Version 11.0 dated 5/25/10)
This is a change in date and version number only in connection with
a general mailing of the CSD product on CDs to all California users.
CSD
UPDATE (Version 10.4 dated 10/25/09)
This is a change in date and version number only in connection with
a general mailing of the CSD product on CDs to all California users. The
AuditWare Engine update of this date makes an important correction for
California users.
CSD
UPDATE (Version 10.3 dated 10/17/09)
This is a change in date and version number only in connection with
a general mailing of the CSD product on CDs to all California users.
CSD
UPDATE (Version 10.2 dated 8/30/09)
This is a change in date and version number only in connection with
a general mailing of the CSD product on CDs to all California users.
CSD
UPDATE (Version 10.1 dated 7/5/09)
In Report Master when creating lead sheets, the "Object" command
has been expanded to include categories commonly used in auditing (cash,
investments, accounts receivable, etc). Thanks to Aubrey King of Wilkenson,
Hadley & King of El Cajon, CA for this suggestion and supplying the new
categories.
CSD
UPDATE (Version 10.1 dated 6/27/09)
1) In the notes to the financial statements references to FDIC
coverage of $100,000 have been change to $250,000.
2) Nine new resource codes added by the CDE have been added to AuditWare's
definition list of resource codes.
3) The method of generating italics in the Auditor's Report on State Compliance
has been revised to improve the appearance when it is printed.
4) The above changes were suggested by Wilkenson, Hadley and King, CPAs, of El
Cajon, CA.
CSD
UPDATE (Version 10.1 dated 5/27/09)
The Auditor's Report on State Compliance has been updated for the
audit programs and procedures listed in the current EAAP K-12 Audit Guide, as
modified by senate bill SBx3 4. For this update to be properly implemented, the
AuditWare Engine must be updated as well.
CSD
UPDATE (Version 10.1 dated 4/8/09)
This is a change in date and version number only in connection with
a general mailing of the CSD product on CDs to all California users.
CSD
UPDATE (Version 10.0 dated 4/1/09)
The AuditWare program year for this product has been changed from
2008 to 2009 and a new password established for 2009.
CSD
UPDATE (Version 9.2 dated 11/12/08)
This is a change in date and version number only in connection with
a general mailing of all products on CDs to all AuditWare users.
CSD
UPDATE (Version 9.1 dated 7/7/08)
The list of clustered federal programs used in creation of the
Federal SEFA schedule has been updated per the March, 2008 version of the OMB's
A-133 Compliance Supplement.
CSD
UPDATE (Version 9.1 dated 6/5/08)
1) A problem with recognizing 2008 as the current program year has
been corrected (see 4/15/08 update below).
2) The Auditor's Report on State Compliance has been updated for the audit
programs and procedures listed in the current EAAP K-12 Audit Guide.
3) The list of object code definitions has been updated to those listed in the
current California School Accounting Manual (CSAM) published by the CDE.
4) The list of resource code definitions has been updated to those listed in the
current California School Accounting Manual (CSAM) published by the CDE.
CSD
UPDATE (Version 9.1 dated 5/29/08)
This is a change in date and version number only in connection with
a general mailing of all products on CDs to all AuditWare users.
CSD
UPDATE (Version 9.0 dated 4/15/08
The AuditWare program year for this product has been changed from
2007 to 2008 and a new password established for 2008.
CSD
UPDATE (Version 8.2 dated 12/28/07
The menu for the Control I
(Interpret Codes) Quick Key used in a trial balance to define account codes now
includes an option for viewing a complete definition list of the account codes
in the ORG column of the trial balance. For the AuditWare for California School
Districts product this is the Resource code. Only the "View-All" option (viewing
a complete list of all possible resource codes) is currently available, but
later the ability to define the codes in the trial balance (scratch pad) will
also be available. A version of the AuditWare Engine dated today or later should
also be installed to use this feature..
CSD
UPDATE (Version 8.2 dated 11/27/07
The Schedule of
Instructional Time has been revised to list the data by individual grade (i.e.
Grade 1, Grade 2, Grade 3, etc.) instead of by grade span, (i.e. Grades 1-3)
based on an October 31 letter to all local education agencies from the
California State Controller. See AuditWare News this
date for more information.
CSD
UPDATE (Version 8.2 dated 11/19/07
The state compliance letter
has been revised to correct the spelling of the word "committee" in the final
paragraph. Thanks to John Arndt of M. Green & Co., Visalia, CA for catching and
reporting this.
CSD
UPDATE (Version 8.2 dated 8/12/07
This is a change in date and version number only in connection with a general mailing of
all products on CDs to all AuditWare users.
CSD
UPDATE (Version 8.1 dated 8/9/07
The ASCII file conversion
process has been changed to recognize the use of a dash as well as a forward
slash in the header lines of SACS software files ("2006-07" as well as
"2006/07"), since that format has been found in some 2007 files. Thanks to Traci
Brown of Boceta, Macon, Workman & Assoc., of San Bernadino, CA for discovering
the need for this change.
CSD
UPDATE (Version 8.1 dated 7/6/07
1) A "Schedule of Excess Sick
Leave" has been added for providing the disclosure required by Section 19833.5
of this year's K-12 Audit Guide. Thanks to Bob Wilkinson of Wilkinson and
Hadley, El Cajon, CA, for pointing out the need for this schedule, as well as
for other changes;
2) Several typos were corrected in the default notes to the financial
statements;
3) A blanket explanation of the term "Not Applicable" has been added to the
Auditor's Report on State compliance; and
4) The financial statement caption 'Unearned Revenue" has been changed to
"Deferred Revenue" in all statements in which it occurs.
CSD
UPDATE (Version 8.1 dated 6/18/07
The lists of object code and function code definitions within
AuditWare were revised to add 7 new codes and revise the titles of 11 other
codes per the 2007 edition of the California School Accounting Manual (CSAM)
published of the CDE. These changes did not affect the financial statements.
CSD
UPDATE (Version 8.1 dated 6/12/2007
This is a change in date and version number only in connection with a general mailing of
all products on CDs to all AuditWare users.
CSD
UPDATE (Version 8.0 dated 6/9/07)
A new schedule required by the 2006-07 K-12 Audit Guide has been
added to the audit report. It is similar to one required several years ago
called "Organization," but this one is called "Local Education Agency
Organization Structure" and it requires more information. See the
AuditWare News page
for more information.
CSD
UPDATE (Version 8.0 dated 6/8/07)
The auditor's report on state compliance has been revised to be
consistent with the State's 2006-07 K-12 Audit Guide. The number of audit
procedures were changed as follows: Independent Study from 22 to 23, and
Instructional Time for School Districts from 4 to 6. The new items added were
Excess Sick Leave, 2 or 3; Notice of Right to Elect California State Teachers
Retirement System (CalSTRS) Membership, 1; and Mode of Instruction, For Charter
Schools, 1. One item was deleted this year: Additional Nonclassroom-Based
Instruction, For Charter Schools.
CSD
UPDATE (Version 8.0 dated 6/1/07)
1) The Schedule of Findings and Questioned Costs has been changed
to replace the words "reportable conditions" with "significant deficiencies" as
part of the implementation of SAS No. 112.
2) Several chapters and exhibits of the user manual have been updated.
CSD
UPDATE (Version 8.0 dated 5/14/07)
The AuditWare program year for this product has been changed from 2006 to 2007
and a new password established for 2007.
CSD
UPDATE (Version 7.2 dated 11/14/06)
This is a change in date and version number only in connection with a general mailing of
all products on CDs to all AuditWare users.
CSD
UPDATE (Version 7.1 dated 10/12/06)
The Auditor's Report on State Compliance now uses italics instead
of all caps when referring to publications. Download an updated AuditWare Engine
to get this change in regard to the other auditor reports.
CSD
UPDATE (Version 7.1 dated 7/15/06)
This is a change in version number and date only in connection with
a general mailing of all products on CDs to all AuditWare users on this date.
CSD
UPDATE (Version 7.0 dated 7/3/06)
The financial statement setup for the basic governmental operating
statement has been revised to put a space after the word "July" in the caption
"Fund Balance, July 1."
CSD
UPDATE (Version 7.0 dated 6/11/06)
The auditor's report of state compliance has been updated to bring
it into compliance with the 2005-06 version of the State's K-12 audit guide. The
primary changes were to remove the Instructional Time and Staff Development
Reform Program, add the Morgan-Hart Class Reduction Program and add five new
programs applicable only to charter schools (these are marked as "Not
Applicable" by default). Also, references to the Class Size Reduction Program
were moved within the report to make the sequence the same as in the audit
guide.
CSD
UPDATE (Version 7.0 dated 4/13/06)
1) The AuditWare program year has been changed from 2005 to 2006
and a new password established.
2) Individual fund budget comparison schedules now present expenditures by
function, rather than by object, as the default format. To present by object, go
to Settings, select Category," then "Set Up the Chart of Accounts." From the
next menu select "Activation," then "Activate" and select the individual fund
"governmental operating statement and budget comparison" and press Enter. Return
to the OfficeWork menu and re-create the schedule. In some cases the trial
balance must also be re-saved.
3) The wording of two financial statement captions have been changed to bring
them into line with the wording preferred by the GFOA when determining financial
statement awards. All instances of "Operating Transfers" have been changed to
"Transfers" and all instances of "Deferred Revenue" have been changed to
"Unearned Revenue."
CSD
UPDATE (Version 6.1 dated 11/21/05)
The titles of several function and object codes were changed, new
function and object codes were established and a new fund 62, Charter Schools
Enterprise Fund, was established in connection with the recent publishing of the
2005 CSAM accounting manual by the California Department of Education. The new
function codes were 2150, Instructional Administration of Special Projects, and
7210, General Administration of Cost Transfers. The new object code was 8099,
Revenue Limit Transfers - Prior Years (8091 was retitled Revenue Limit Transfers
- Current Year). Many of the changes of account codes in the new CSAM have been
made previously in AuditWare. The current changes to account codes did not
result in the need to make changes to the financial statements setups.
CSD
UPDATE (Version 6.1 dated 11/2/05)
The governmental balance sheet has been revised to capitalize the
word "liabilities" on the "Total Liabilities" line.
CSD
UPDATE (Version 6.1 dated 10/26/05)
The auditor's report on state compliance has been revised to refer
to the state audit guide with the wording supplied in the October 14, 2005
advisory from the California State Controller mailed to all school auditors.
That wording adds the year to the title of the guide and clarifies that it is
published by the Education Audit Appeals Panel. Thanks to Ken White of M. Green
and Company, Visalia, for bringing this to our attention and faxing us the
advisory document.
CSD
UPDATE (Version 6.1 dated 8/9/05)
Some of the "help" files were revised as a part of an annual review
of such files prior to shipping printed user manuals.
CSD
UPDATE (Version 6.1 dated 7/14/05)
A typo was corrected in the deposit and investment section of the
notes to the financial statements to correct the spelling of the word
"collateralized."
CSD
UPDATE (Version 6.1 dated 7/14/05)
A typo was corrected in the auditor's report on state compliance.
The word "not" was left out of the example paragraph which explains why one of
the procedures was not performed.
CSD
UPDATE (Version 6.1 dated 7/9/05)
The notes to the financial statements have been revised to correct
a typo in the GASB 40 disclosures provided in yesterday's update.
CSD
UPDATE (Version 6.1 dated 7/8/05)
The notes to the financial statements have been revised to provide
the disclosures required by GASB 40, "Deposit and Investment Risk Disclosures."
CSD
UPDATE (Version 6.0 dated 5/10/05)
1) The auditor's report on state compliance has been revised to
reflect the changes in the 2004-05 audit guide approved by the California
Education Audit Appeals Panel and the example report distributed by the State
Controllers office at the 2005 School Districts Conference.
2) The list of object code definitions has been revised to add object 6170 Land
Improvements to account for depreciable land improvements separately from land
acquisition, to change 6100's title from "Sites and Improvements of Sites" to
"Land", to change 9420's title from "Improvement of Sites" to "Land
Improvements", and to change 9425's title from "Accumulated Depreciation -
Improvement of Sites" to "Accumulated Depreciation - Land Improvements." The
appropriate change was also made to the government-wide Statement of Net Assets.
3) The product year was changed to 2005 and a new password established.
CSD
UPDATE (Version 5.1 dated 11/22/04)
1) The financial statement setup for the fund-level governmental
operating statement has been revised. The line which totals Other Resources and
Uses now is left active even when its overall total (the total for all columns)
is zero.
2) The financial statement setup for the fund-level governmental balance sheet
has been revised to add a line for "Tax Revenue Anticipation Notes" using the
unofficial object code 9639. 9639 was previously being carried as a part of "Due
to student groups."
CSD
UPDATED (Version 5.1 dated 9/29/04)
The financial statement setup for the fund-level governmental
operating statement has been revised to include object code 5800 on the "Other
Outgo" line.
CSD
UPDATED (Version 5.1 dated 9/16/04)
1) Two typos were corrected in the "Reporting Entity" note to the
financial statements.
2) The spelling of the word "calendar" has been corrected on the Schedule of
Instructional Time.
CSD
UPDATED (Version 5.1 dated 7/15/04)
The auditor's report on state compliance was revised to be
consistent with the K-12 Audit Guide finalized on 6/23/04 by the Education Audit
Appeals Panel. The new audit guide, incidentally, is now available in both Word
and Adobe Acrobat formats in the
Documents For Download section of the downloads page.
CSD
UPDATED (Version 5.1 dated 7/8/04)
Chapter 8 of the user manual is now a part of each product so that
it can be abbreviated in every product except AuditWare for Local Governments.
CSD
UPDATED (Version 5.1 dated 7/6/04)
In the first paragraph at the bottom of the Schedule of
Instructional Time, the word "Educational" was changed to "Education." Thanks to
Lynette Garcia of M. Green and Company, Visalia, for catching this typo.
CSD
UPDATED (Version 5.0 dated 6/17/04)
1) The following new funds have been added per the 12/03 update of
the California School Accounting Manual: Fund 20, Special Reserve Fund for
Post-Employment Benefits; Fund 49, Capital Projects Fund for Blended Component
Units; and Fund 52, Debt Service Fund for Blended Component Units.
2) New object and resource codes were added and the titles of others changed per
the 12/03 update of the California School Accounting Manual.
3) The title of the schedule presenting the reconciliation to audited financial
statements has been changed to the title now used by the State.
CSD
UPDATED (Version 5.0 dated 6/11/04)
A new Schedule of Charter Schools has been added to the audit
report per the 2004 K-12 Audit Guide.
CSD
UPDATED (Version 5.0 dated 6/6/04)
The "Reporting Entity" note in the notes to the financial
statements has been revised to reflect GASB Statement No. 39.
CSD
UPDATED (Version 5.0 dated 4/8/04)
The year of the current client may now be changed to 2004. An
AuditWare Engine dated 4/8/04 is also required.
CSD
UPDATED (Version 4.2 dated 1/15/03)
The ASCII file conversion process has been enhanced to read SACS
software files (unaudited actual) which do not contain an alpha character as the
third field.
CSD
UPDATED (Version 4.2 dated 12/8/03)
1) There is now an option in the new reporting model of presenting
budget comparisons by object code categories, rather than by function. To
activate that feature, go to Settings and select Category, then "Set up the
chart of accounts." Return to the menu and select Activation, then select
Activate and select the individual fund governmental operating statement and
budget comparison setup. Return to the OfficeWork module and re-create the
budget comparison schedule.
2) Object code 7438 is now reported on the "Interest and Other
Fiscal Charges" line of governmental operating statements in the old
reporting model.
CSD
UPDATED (Version 4.2 dated 12/6/03)
The change made in the 10/16/03 update (see below) for the new
reporting model has now been made in the old reporting model as well. To get the
effect of this change, go to the FieldWork module, select UTILITIES, then # 3,
"Refresh the current client's data files." In this regard, a new
"Other Outgo" expenditure line has been added to governmental
operating statements and budget comparisons.
CSD
UPDATED (Version 4.2 dated 11/10/03)
Several arbitrary (unofficial) object codes were added to the
object code definition list for the new reporting model. They include 9641-9649 for various categories of
the current portion of long-term debt used on the proprietary statement of net
assets. Also, 9499 was added with a definition of Fixed Assets (Net) and 9425
was added for Accumulated Depreciated - Improvement of Sites. The version number
was changed to 4.2 in anticipation of a general mailing to all clients on CDs in
the next day or two.
CSD
UPDATED (Version 4.1 dated 10/29/03)
This change was requested by a California audit firm. In the new
reporting model, it establishes some arbitrary (unofficial) object codes for
interfund transfers and provides for a change in presentation on the
governmental and proprietary operating statements when these accounts are used
in the trial balance. The accounts and resulting lines on those financial
statements are 8928 - Operating Transfers In From Proprietary Funds, 8929 -
Operating Transfers In from Fiduciary Funds, 7628 - Operating Transfers Out to
Proprietary Funds and 7629 - Operating Transfers Out to Fiduciary Funds. All
amounts coded to the standard account codes will appear on the Operating
Transfers In or the Operating Transfers Out lines. Also, an unofficial object
code of 9499 has been established for the statement of net assets. Use of that
account will activate a line entitled Fixed Assets, Net.
CSD
UPDATED (Version 4.1 dated 10/16/03)
The class (expenditure or other uses) of certain object codes have
been changed for when running the new reporting model. It is clear from the reports of several counties that the state
now considers most "other outgo" object codes to be presented as
expenditures, rather than other uses. With this change, the only object codes to
be presented specifically as other uses will be 7651-7699. Others in the 7000
range will be expenditures except for 7600-7619, interfund transfers, and the
two accounts arbitrarily used by AuditWare for Special Items (7640) and
Extraordinary Items (7641).
CSD
UPDATED (Version 4.1 dated 10/14/03)
The pension note in the notes to the financial statements was
revised to provide semi-annual (instead of annual) employer contribution rates
for PERS. The rate of 2.894% was set as the default for the first 6 months and
2.771% for the remaining 6 months. Thanks to Lynette Garcia of M. Green and
Company in Visalia for supplying us with this year's rates.
CSD
UPDATED (Version 4.1 dated 10/10/03)
For the new reporting model, accounts 7300-7399, Direct
Support/Indirect Costs, have been changed from being an Other Use to being an
Expenditure.
CSD
UPDATED (Version 4.1 dated 9/21/03)
For the new reporting model, the signs (positive versus negative)
in the variance column of budget comparisons have been revised for some of the
of the lines in the "Other Resources (Uses)" section.
CSD
UPDATED (Version 4.1 dated 9/20/03)
The financial statement setup for the governmental operating
statement for the new reporting model has been revised in the debt service
section. For reports in progress you will need to re-save the trial balances
which contain principal or interest payments. The AuditWare Engine has been
changed to reset classes when a trial balance is saved, so you will need to
download and install an Engine dated 9/20/03 or later as well.
CSD
UPDATED (Version 4.1 dated 9/19/03)
The class of object codes in the 7430-7439 range has been changed
from OU (other uses) to EX (expenditures) in the trial balance. These are the
new debt service accounts effective this year. SAG names of
"Principal" and "Interest" have been established which pick
up both the old and new object code ranges for debt service.
CSD
UPDATED (Version 4.1 dated 9/18/03)
The financial statements for the new reporting model have been
changed substantially. Certain changes, such as computing the ending net assets
on the statement of net assets, are corrections. Other changes are to make the
presentations more nearly those in the K-12 Audit Guide examples. Thanks to
Laura Bradford of Burkey, Cox and Evans Accountancy Corp. of Lancaster, CA for
suggesting and helping with these changes.
CSD
UPDATED (Version 4.1 dated 9/12/03)
1)The "general revenue" section of the statement of
activities (new reporting model) has been changed to add RE (revenue) class
abbreviations to the financial statement "setup. This prevents these dollar
amounts from reporting as negative values. Also, a line has been added for
"Other Resources" with a reminder that these amounts must be
reclassified to be revenues at the government-wide level and the "Prior
Period Adjustment" line now is omitted when inactive.
2) In the notes to the financial statements, a revision was made in the note
regarding use of management's estimates in both the old and new reporting
models. Thanks to Lynette Garcia of M. Green and Company, Visalia, for this
suggestion of improved wording.
CSD
UPDATED (Version 4.1 dated 8/25/03)
The ASCII file import feature has been revised to recognize fund
35, County School Facilities Fund, when importing a SACS file into AuditWare. If
you have already imported data from a file which has such a fund you may import
the data again to pick up fund 35 by going to the FieldWork module, selecting
"Utilities," then number 6, "Convert or Re-convert an ASCII
file."
CSD
UPDATED (Version 4.1 dated 8/8/03)
The GASB 34 notes to the financial statements are now active for
the new reporting model. An update of the AuditWare Engine dated 8/8/03 or later
is also required.
CSD
UPDATED (Version 4.0 dated 8/4/03)
The reconciliation schedule (Table 5) was changed to replace
"J-200" with "SACS" as shown in the sample schedule included
in this year's K-12 Audit Guide.
CSD
UPDATED (Version 4.0 dated 8/1/03)
A change was made to the first paragraph at the bottom of the
Schedule of Instructional Time to add a reference to basic aid districts as
shown in the sample schedule included in this year's K-12 Audit Guide.
CSD
UPDATED (Version 4.0 dated 7/2/03)
The process of importing a SACS ASCII file has been revised as
follows:
1) The "unaudited actual" portion of the file is now extracted out of
the main file before it is processed to overcome the fact that some lines in
other sections of the main file may contain lines containing more than 512
characters and result in an error.
2) You are now given an option of capturing resource codes for either all
accounts or for revenue accounts only. Most users will likely select
"revenue only," since resource codes are most helpful when determining
program revenue categories under GASB 34. Also, capturing all resource codes may
make your trial balance data unnecessarily voluminous.
CSD
UPDATED (Version 4.0 dated 6/5/03)
The individual object code definitions and the operating statement
financial statement setup have been revised to honor the renumbering of object
codes 6631-6639 debt service to 6431-6439 per the December, 2002 California
School Accounting Manual. The 6631-6639 codes were left in the definition list
for purposes of running prior year data but marked as "Invalid after
6/30/03."
CSD
UPDATED (Version 4.0 dated 6/5/03)
1) The "Program Revenue Matrix" for the new reporting
model, Exhibit 14 of the User Manual and program help, has been revised to be a
detailed one based on the SACS Software conversion worksheet. This exhibit is
also now a part of the CSD product, rather than utilities.
2) The "Resource" account code may now captured as a part of the ASCII
file conversion process (see 5/26/03 update below). This account will appear in
the "ORG" column of the trial balance but on all printed trial balance
and lead schedule reports it is now identified as the resource (RSC) code.
3) Resource codes have been added to the default revenue account codes used for
keying data in manually. The default codes supplied are 0 for unrestricted, 2000
restricted revenue limit, 3000 federal restricted, and 6000 state restricted but
they may be detailed out by the user as desired.
CSD
UPDATED (Version 4.0 dated 6/1/03)
The state compliance letter has been revised to be consistent with
the sample audit report in the April, 2003 K-12 Audit Guide
published by the State Controller's Office.
CSD
UPDATED (Version 4.0 dated 5/26/03)
In a major enhancement, AuditWare will now import the data
automatically from an ASCII file created with SACS software. While SACS files do
not include budget data, this should be a tremendous time saver for users of CSD.
The entire process takes less than 5 minutes. From the ASCII Master menu, just
select the file to use, select it's type and select "Create...".In the
user manual, the chapter on using ASCII files and the "Custom ASCII File
Requirements" exhibit were revised to add reference to SACS files. See also
the article dated today in AuditWare News.
CSD
UPDATED (Version 4.0 dated 5/22/03)
1) The year may now be changed to 2003 by means of a password.
2) An AW column has been added to the setup for individual object code
definitions but no entries have been made to it yet. This will serve the purpose
of making default entries in the AW column of the trial balance automatically
under the new reporting model (GASB 34).
CSD
UPDATED (Version 3.3 dated 12/4/02)
For the new reporting model:
1) The lines which compute total assets and total liabilities on the
government-wide statement of net assets have been changed to allow for the
"Internal Balances" line, which includes both assets and liabilities.
2) A line has been added to the expense section of the statement of activities
which reports all Other Financing Uses, with a reminder that they should be
reclassified to functional expense (using the government-wide adjustment
journal).
3) The Transfers In and Transfers Out lines of the governmental operating
statement have been changed to pick up miscodings (object codes outside of the
range of official accounts).
CSD
UPDATED (Version 3.3 dated 11/28/02)
1) For the new reporting model, the class for object codes
8942-8999 is now set for OR (other resources), rather than as an extraordinary
item.
2) The maximum rows in the letter to management has been changed from 92 to 105
rows.
CSD
UPDATED (Version 3.3 dated 11/25/02)
For the new reporting model, the operating statement for
governmental funds now reports expenditures by function, rather than object, and
special and extraordinary items are now accommodated.
CSD
UPDATED (Version 3.3 dated 11/19/02)
The State Compliance Letter has been revised to be consistent with
the revisions made recently by the State Controller's Office. Thanks to Lynette
Garcia of M. Green & Co., Visalia, for faxing us the revised letter.
CSD
UPDATED (Version 3.3 dated 11/16/02)
The title of J-200 report has been changed to "Unaudited
Actual Financial Report" in the title of the reconciliation schedule.
CSD
UPDATED (Version 3.3 dated 11/3/02)
Some of the financial statement setups for the new reporting model
were revised. Most changes were of a formatting nature (underlines, etc.) but
one change was made in the "minimums and maximums" of account codes.
CSD
UPDATED (Version 3.2 dated 10/23/02)
The same changes were made for the CSD product as for the CSN
product for this date. See the CSN Changes page for
information.
CSD
UPDATED (Version 3.2 dated 10/8/02)
This was a change in version number and date only for purposes of
the 10/8/02 general mailing of CDs.
CSD
UPDATED (Version 3.1 dated 10/3/02)
For the new reporting model, a change was made in the unreserved
equity section of the governmental balance sheet.
CSD
UPDATED (Version 3.1 dated 9/16/02)
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.
CSD
UPDATED (Version 3.1 dated 8/24/02)
The state compliance letter has been revised to show lines for the
K-8 and 9-12 state instructional materials funds, rather than presenting it on
one line. Thanks to Bob Wilkinson of Wilkinson and Hadley of El Cajon for
catching this.
CSD
UPDATED (Version 3.1 dated 8/15/02)
A problem has been corrected associated with the last update
regarding computing the total revenue for the governmental operating statements.
CSD
UPDATED (Version 3.1 dated 6/30/02)
The governmental operating statements have been changed to
calculate total revenue and total expenditures by means of summing up the
individual lines included, rather than using the class (RE or EX) for these
totals. This assures that these items foot and makes it easier to know if you
have a problem, such as an object code being left out. This change was suggested
by several users at our summer seminars.
CSD
UPDATED (Version 3.0 dated 6/6/02)
A revision was made in one the financial statement setups for the
new reporting model
CSD
UPDATED (Version 3.0 dated 5/15/02)
A revision was made in the ASCII file conversion control file to
accommodate additional columns in the default fund list.
CSD
UPDATED (Version 3.0 dated 5/14/02)
1) The auditor's report on state compliance has been updated to be
consistent with the example shown in the May, 2002 release of the K-12 Audit
Guide.
2) The object codes used in the "Round up the usual suspects" command
referred to in the last update are now those of the SACS chart of accounts.
CSD
UPDATED (Version 3.0 dated 5/10/02)
The command for changing to the new reporting model is now active, as well
as the command to change the client year to 2002.The new model setups for the
financial statements have not been finalized and the "Round up the usual
suspects" command does not yet use CSD object codes but this provides an
initial version for playing around and getting used to the commands and concepts
of the new reporting model.
CSD
UPDATED (Version 2.5 dated 4/15/02)
Miscellaneous changes were made associated with GASB 34 capabilities. See AuditWare
Engine Changes for more information.
CSD
UPDATED (Version 2.4A dated 1/18/02)
The ASCII file conversion process has been changed to close the
window which opens when copying files from floppy disks or from elsewhere on the
hard disk while using Windows 2000.
CSD
UPDATED (Version 2.4 dated 1/11/02)
While minor changes were made, this is primarily a maintenance
update to bring the version date consistent with that of the AuditWare Engine.
CSD
UPDATED (Version 2.3B dated 11/30/01)
The wording of the word Auditor's is now changed to Auditors' in
the Schedule of Findings and Questioned Costs when the setting in the
questionnaire for the letters is set to do so. If the Schedule has already been
established in FieldWork (you have accessed it at least once before installing
this update), this feature will not be active and you will need either to select
RESTORE_DEFAULT, in which case you would lose your input if any, or edit those
lines manually as in the past. Keep in mind that this change will not show up in
the FieldWork module until the schedule has been created at least once in the
OfficeWork module. Since use of this setting is rare, most users will not need
this update.
CSD
UPDATED (Version 2.3A dated 10/12/01)
The box has been removed from the totals column of the agency fund
statement of changes in assets and liabilities when it is created to make for a
more attractive presentation when shading is not being used. To remove it
manually from existing statements, first select the box with your mouse. Then
press a colon and select Format, Lines, Clear, Outline.
CSD
UPDATED (Version 2.3 dated 9/22/01)
This is only a change in the version number to match that used in
the 10/04/01 mailing to all users. Otherwise it is the same as the previous
version.
CSD
UPDATED (Version 2.2D dated 9/22/01)
The chart of accounts setup for the proprietary financial statement
(Exhibit A-4 when active) has been revised to provide appropriate formatting on
several of the lines and to report the balance of net income.
CSD
UPDATED (Version 2.2C dated 9/11/01)
Table 3, the Schedule of Financial Trends and Analysis, prints with
both a top border and a full print range, causing the table name and table
number to print twice at the top. This update corrects that problem when this
table is initially created. However, since this is what AuditWare calls a
"manual exhibit", schedules already created will need to be
corrected manually. To do so, go to the schedule and select File, then Print.
Now change the print range showing under "Selected Range," changing
the A:B3 to A:B7. The resulting range will be A:B7..A:L66. Alternatively you
could remove the top border from printing. To do that, select File, Page Setup
and delete the range showing under "Print Titles,"
"Rows." In either case, you will need either to select Preview
or actually print to save the change. Additionally, save the file when leaving
it and prompted to do so.
CSD
UPDATED (Version 2.2B dated 9/6/01)
When converting an ASCII file, all AuditWare users are now shown a
list of the funds on the client's fund list which were not found in the ASCII
file and given the opportunity of deleting them from the fund list. Previously,
this feature was only active when running with a DOS version.
CSD
UPDATED (Version 2.2A dated 9/4/01)
All installation files have been updated to allow up to 3 products
or up to 2 products and the AuditWare Utilities to be placed on the same
diskette when selecting "Create an install disk from a file downloaded from
the internet (TheAudit.com). See Utilities Changes
dated today for more details.
CSD
UPDATED (Version 2.2 dated 8/15/01)
The ASCII file procedure has been changed to allow for the fact
that the AuditWare Access Menu file is now in the AuditWare Engine (folder \aw)
rather than in the AuditWare Utilities (folder \aw\utl).
CSD UPDATED (Version
2.1A, 7/23/01)
The Notes to the Financial Statements have been revised to add a
subsection entitled "Estimates" to the Summary of Significant
Accounting Policies section.
CSD UPDATED (Version 2.1,
7/3/01)
The reference to GAAP in the first paragraph of the notes to the
financial statements has been revised to read "accounting principles
generally accepted in the United States of America," bringing it into
conformity with SAS 93.
CSD UPDATED (Version
2.0a, 5/30/01)
The Auditor's Report on State Compliance has been revised to be
consistent with the April, 2001, update of the State Controller's Standards
and Procedures for Audits of California Local Educational Agencies. Several
new procedures were added and the procedure numbers changed for certain existing
ones.
CSD UPDATED (Version 2.0,
4/28/01)
The client's data year may now to be changed to 2001 by use of a
password. See AuditWare Engine changes for more information. The Engine must be
downloaded as well.
CSD UPDATED (Version
1.2f, 4/5/01)
The product installation process has been further revised.
CSD UPDATED (Version
1.2e, 3/30/01)
The product installation process has been changed to provide compatibility
with Windows 2000.
CSD UPDATED (Version
1.2d, 12/5/00)
This corrects a problem in the 12/1/00 version. The financial
statement setup of the proprietary and similar trust fund operating statement
has been changed to report transfers in and transfers out properly.
CSD UPDATED (Version
1.2c, 12/1/00)
The range of object codes for "Local sources" under
"Revenue limit sources" in the operating statement has been changed
from 8020-8089 to 8020-8099 to pick up revenue limit, PERS reduction and
property taxes transfers. After installation of this update, select
"Refresh the current client's data files" from the FieldWork Utilities
menu.
CSD UPDATED (Version
1.2b, 11/15/00)
A pre-selected range has been removed from the Agency Fund schedule
of additions and deductions, making it easier to edit the formatting manually.
CSD UPDATED (Version
1.2a, 11/10/00)
The cover sheet of the audit report has been changed to accommodate
the longer school names prevalent in California. The font size has been reduced
and made consistent, and all lines are now bolded. It is now almost identical to
the State's example report.
CSD UPDATED (Version 1.2,
10/23/00)
Several relatively minor changes were made to the notes to the financial
statements: 1) the second paragraph of
the "Assets, Liabilities and Equity" section of "Significant
Accounting Policies" has been reformatted to prevent a possible formatting problem
when the notes are created; 2) two instances of the word "District" in
lower case were corrected; 3) the word "moneys" was changed to
"monies" where it occurred, even though both are correct.
CSD UPDATED (Version
1.1d, 10/4/00)
On the general purpose balance sheet, retained earnings in the
proprietary funds is now computed using object code 9790
(unreserved/undesignated fund balance or retained earnings) in addition to 9791
(beginning fund balance). Also, several print ranges and column widths were
revised slightly in the Supplementary Information tables.
CSD UPDATED (Version
1.1c, 10/2/00)
A paragraph in the "Summary of Significant Accounting
Policies" section of the footnotes which wasn't justifying properly has
been corrected and the revision date of the notes has been updated to 10/2/2000.
To correct this yourself, without having to select RESTORE_DEFAULT and thereby
losing your input, add a P in column A to all of the first 3 rows of the last
paragraph of the "Basis of Accounting" subsection. If you haven't done
any input, of course, it's simpler to select UTILITIES, then
RESTORE_DEFAULT.
CSD UPDATED (Version
1.1b, 9/23/00)
The audit firm's name and address as reflected in the "Letter
Head" category of settings are now placed on the cover sheet instead of the
generic name "Jones & Jones, CPAs."
CSD UPDATED (Version
1.1a, 9/20/00)
A letter to management has been added to the audit report for
optional use. Since it is inactive by default, you must go to Settings and
activate it. From the Settings menu select FREQUENT, then "Activate or
de-activate an exhibit or document." Even if you have prepared the letter
independently of AuditWare for insertion in the report, you may activate
AuditWare's letter to use as a placeholder and to automatically place it on the
table of contents.
CSD UPDATED (Version 1.1,
9/6/00)
1) The title of the audit report as shown on the cover sheet has
been changed to "Audit Report". The title changes to
"Comprehensive Annual Financial Report" when the CAFR add-in is
activated.
2) Headings for categories ("Criteria," "Conditions," etc.) have been added to the Schedule of Findings and Questioned Costs for your optional use in the Federal and Financial Statements sections. If you have no findings, or do not wish to use these headings, those rows may be deleted. Similarly, since we did not provide headings for the State section, you may copy them down to that section if needed.
3) The name and address of the audit firm has been added to the cover sheet, using your "letterhead" settings.
4) See also the important changes in the AuditWare Engine dated today.
CSD UPDATED (Version
1.0a, 8/15/00)
1) A new question has been added to the questionnaire in the
FieldWork footnotes as to the date on which liens attach for secured property
taxes. For notes already in progress, you will need to edit the "Property
Taxes" paragraph of the "Significant Accounting Policies" section
if this date is not March 1; and 2) "19X9" has been changed to
"2000" in the second paragraph of the "Cash and Investments"
note.
CSD UPDATED (Version
1.0a,
8/10/00)
The notes to the financial statements are now active for this
product. The AuditWare Engine must also be downloaded and installed.
INTERIM VERSION DATED 7/20/00)
In the chart of accounts, some of the Other Outgo accounts have been
changed from being expenditures to being Other Uses.
INTERIM VERSION DATED 7/17/00)
On the Schedule of Expenditures of Federal Awards, "Total Federal Awards
Expended" has been changed to "Total Expenditures of Federal Awards." Also,
the numbers at the top of the columns have been removed..
INTERIM VERSION DATED 6/26/00)
Enhancements and Changes:
1) The ASCII file conversion feature is now active.
2) All special exhibits and tables required by the Controller's audit guide now appear on the Fieldwork module menu when you select GO_TO, INPUT, OTHER_INPUT.
3) The audit report cover sheet has been revised to add the county.