Error in 714000-001 and/or 812000-001
In the top right corner, perform an account search on 714000-001 and 812000-001. Print the results of each search. Go into last year's Annual Report. Perform an account search on 714000-002 and 812000-002. Verify that the district has entered the beginning of the year 001 "Due to / Due from" amounts exactly as they were reported at the end of last year.
Error in 714000-002 and/or 812000-002
In the top right corner, perform an account search on 714000-002 and 812000-002. Print the results of each search. Verify that the amounts in the "receiving funds" reported in 714000-002 (Due From Other Funds) can be traced into an amount in the "owing funds" reported in 812000-002 (Due To Other Funds). The owing fund may have incorrectly reported the liability as an other liability.