AuditWare Development Co.



	AuditWare for California School Districts - Non-SACS (CSN) Updates CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 4.2 dated 12/1/03) Changes were made to the function code definitions used for the new reporting model, as well as to the "governmental activities" fund type for the new reporting model. The files affected were N-FN and N-TYPES. For reports in progress, go to the "Individual Fund Settings" category of settings and reset the new model fund type of any "governmental activities" funds. CSN UPDATED (Version 4.1 dated 9/21/03) The changes to the financial statements for the new reporting model which have been made recently in the CSD product have now been made in the CSN product. See CSD changes. CSN 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. CSN UPDATED (Version 4.0 dated 6/5/03) 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 CSN product, rather than utilities. CSN UPDATED (Version 4.0 dated 6/1/03) The state compliance letter has been revised to be consistent with the April, 2003 sample audit report in the April, 2003 K-12 Audit Guide published by the State Controller's Office. CSN 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). CSN UPDATED (Version 3.3 dated 12/4/02) In the budget comparison statements for the old reporting model, several lines in the "Other Financing Sources (Uses)" section have been changed to show the correct sign in the variance column. CSN UPDATED (Version 3.2 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. CSN UPDATED (Version 3.2 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. CSN UPDATED (Version 3.2 dated 10/23/02) Thanks to Laura Bradford of Burkey, Cox & Evans, Lancaster, for doing the footwork on these very helpful changes to several financial statements and faxing us her revised setups for our use. Among the changes are the following: 1) On the general purpose balance sheet, a new line captioned "Amount Available in Retiree Benefits Fund" has been added which uses the arbitrary object code 9684. That code was added to the object code definition list. Some of the captions in the fund equity section were also changed to be more descriptive. 2) On the general purpose governmental operating statement, a new line captioned "Proceeds from the Issuance of Long Term Debt" was added using object code 8971, and a second line was added captioned "Proceeds from the Issuance of Capital Leases" using object codes 8972-8999. 3) On the proprietary operating fund operating statement, the capitalization was changed to match that of other statements for a more attractive presentation and reference to equity was removed from the lines referring to retain beginning and ending retained earnings. CSN 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. CSN 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. CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 3.0 dated 6/26/02) The financial statement setup for the combined balance sheet and the object code definition list have been changed to assign object code 9575 to "Due to Student Groups." Previously, it was "Due to Other Agencies." CSN UPDATED (Version 3.0 dated 6/6/02) A revision was made in one of the financial statement setup files for the new reporting model. CSN 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. CSN 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 non-SACS chart of accounts. CSN 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. CSN UPDATED (Version 2.5 dated 4/15/02) Miscellaneous changes were made, most of them associated with GASB 34 capabilities. See AuditWare Engine Changes for more information. One change not mentioned there is that the CSN product now works the same way as the CSD (SACS) product, in that changes to financial statement setups affect all non-SACS clients whereas previously they affected only the current client. CSN 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. CSN 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. CSN 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. CSN 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. CSN 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. CSN 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. Since the setups for the CSN product are saved with each of your clients' data, the update of the AuditWare Engine dated today or later will change out the proprietary fund setup to the new one when the trial balance of a proprietary fund is saved in the FieldWork module. This is a one-time event for each client. Thereafter, you may edit that setup and make other changes if desired, as in the past, although most users find that rarely necessary. CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 2.2 dated 8/15/01) 1) 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). 2) The notes to the financial statements have been revised slightly. CSN 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. CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 1.2e, 4/5/01) The product installation process has been further revised. CSN UPDATED (Version 1.2d, 3/30/01) The product installation process has been changed to provide compatibility with Windows 2000. CSN UPDATED (Version 1.2c, 12/12/00) 1) For new data periods, operating statements for governmental funds now omit the "Other Financing Sources (Uses)" section when inactive (all amounts are zeros). Also, prior period adjustments and residual equity transfers now appear on separate lines between beginning and ending fund balance when active. To get these changes for reports in progress, call support. 2) The word "Public" has been changed to "Pupil" on the column heading for the "Pupil Transportation" fund on the combining statements. If this fund has already been established for a client, go to Settings and select "Category," then "Individual Fund Settings" to make this change. Then recreate the statement. CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 1.1d, 10/4/00 Several print ranges and column widths were revised slightly in the Supplementary Information tables. CSN 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. CSN 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." CSN 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. CSN 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. CSN 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. CSN UPDATED (Version 1.0, 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 7/17/00 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 7/4/00 1) Changes the financial statement setups for both the governmental and proprietary operating statements to remove the "Other Outgo" and "Direct Support/Indirect Costs" lines from the expenditure section and change the "minimum" object code on the "Other Uses" line to 7000. To update an existing client with these changes, go to Settings and select the "Set Up the Chart of Accounts" category of settings. Then select QUIT and the changes will be made automatically. 2) This change is also reflected in the "CLASS" column of trial balances and adjustment journals. Object codes in the range of 7000-7349 are now set automatically as "OU" (Other Uses). To update an existing client (one you have already started) with these changes, go to Settings and select the "Set up the Chart of Accounts" category of settings. Then select QUIT. 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. 4) Some of the exhibit files common to both products have been added to the non-SACS product.