next year GENERAL LEDGER from prior NOTES: Restricted funds separated appropriately year Internal controls for receipts reviewed correct Date Completed (see separate document for understanding of internal controls) Correct Internal controls for disbursements reviewed Initials Other asset accounts reviewed fund (equipment, buildings, contracts, etc.) Accounts payable reviewed balance Accounts receivable reviewed Prepaid expense account reviewed carried into Any related party/employee loans noted Unearned Income account reviewed Fund
GENERAL LEDGER Restricted funds separated appropriately Internal controls for receipts reviewed (see separate document for understanding of internal controls) Internal controls for disbursements reviewed Other asset accounts reviewed (equipment, buildings, contracts, etc.) Accounts payable reviewed Accounts receivable reviewed Prepaid expense account reviewed Any related party/employee loans noted Unearned Income account reviewed Fund from prior year correct Correct fund balance carried into next year NOTES: Date Completed Initials
pcusa_financial_review_guide.docx