Reporting Changes in Accruals- Subsequent October 1 SCO, DAR 7981 Events At the time of Report of Cash Shortage Finance, OSAE 8072 occurrence At least annually File Gasoline Tax Refund Claim, Form SCGR-1 SCO, Tax Administration Section 8745.3 At least annually File sales and use tax returns Board of Equalization 8720, 8730 Resident and Nonresident Withholding Statement, FTB Form 592 At least quarterly if taxes are FTB 8422.196 withheld Payment Voucher for Resident and Nonresident Withholding, FTB Form 592-V QUARTERLY REPORTS 7940 (Revised 03/11) Quarterly, except for June 30, departments must complete the reports listed below: a. Trial Balance b. Budget Report c. Reconciliation of Accounts with Budget Report Controller’s d. Statement of Revenue (for governmental cost funds only) See SAM section 8210. The above reports will be completed within 30 days of the preceding quarter and submitted upon request to the appropriate auditor or Finance budget analyst. YEAR-END REPORTS—GENERAL 7950 (03/11) The SCO distributes annual instructions to departments for preparing the year-end reports submitted to the SCO. Departments that utilize personal computer generated reports must have the report format preapproved by the SCO.
October 1 Reporting Changes in Accruals- Subsequent Events SCO, DAR 7981 At the time of occurrence Report of Cash Shortage Finance, OSAE 8072 At least annually File Gasoline Tax Refund Claim, Form SCGR-1 SCO, Tax Administration Section 8745.3 At least annually File sales and use tax returns Board of Equalization 8720, 8730 At least quarterly if taxes are withheld Resident and Nonresident Withholding Statement, FTB Form 592 Payment Voucher for Resident and Nonresident Withholding, FTB Form 592-V FTB 8422.196 QUARTERLY REPORTS 7940 (Revised 03/11) Quarterly, except for June 30, departments must complete the reports listed below: a. Trial Balance b. Budget Report c. Reconciliation of Controller’s Accounts with Budget Report d. Statement of Revenue (for governmental cost funds only) See SAM section 8210. The above reports will be completed within 30 days of the preceding quarter and submitted upon request to the appropriate auditor or Finance budget analyst. YEAR-END REPORTS—GENERAL 7950 (03/11) The SCO distributes annual instructions to departments for preparing the year-end reports submitted to the SCO. Departments that utilize personal computer generated reports must have the report format preapproved by the SCO.