Abnormal Balance Analysis

1
Abnormal Balance Analysis
March 21. 2007

• Superusers/Financial Statement Workshop
  Presentation

2
Overview

• Abnormal Balance Reviews SOP
• Abnormal Balance Report
• Abnormal Balances as of Saturday
• Breakout Sessions

3
Abnormal Balance Reviews - SOP

• Required analysis
• To be performed monthly at a minimum
• Key internal control A-123?
• Reporting
• 2108 Checklist
• 3rd and 4th quarter financial statement analysis

4
Abnormal Balance Report

• GL Inquiry CSV Output
• Categories

5
Current Abnormal Balances
6
Break-Out Session

• Analyze Abnormal Balances
• Run report for your allottee, create pivot
  analysis tables
• Run DOE GL Journal Detail w/ Trading Partner
  Logic reports
• Ask questions
• Fix