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NC Office of State Controller2019 Cash Flow Template for Proprietary FundsInstructions and GuidanceSource Documents Needed to Complete TemplateInfo tab:Allocation (%) of internal/external receipts/payments (internal service funds only), and 13th period TSERS allocations (i.e., pension expense, miscellaneous income, and miscellaneous expense). Note: OSC will email the TSERS allocations to proprietary fund agencies in July.13th period OPEB allocations (i.e. OPEB expense, miscellaneous income, and miscellaneous expense). Note: OSC will email the OPEB allocations to proprietary fund agencies in July.Exhibits A and B — Comp 11P and CAFR 53PExhibit A — If any restatements, CAFR Worksheet 431 BTAExhibit C — CAFR Worksheets 201 and 210Exhibit D — CAFR Worksheet 310In the “Info” tab, select your agency’s proprietary fund from the dropdown menu. Enter preparer name, email address, and phone number. Also, enter the operating receipts and operating payments percentages along with the 13th period TSERS and OPEB allocation amounts (i.e., pension/OPEB expense, miscellaneous income, and miscellaneous expense).Complete Exhibit A by entering amounts from DSS report Comp 11P (current and previous year). Also, key restatements from CAFR worksheet 431BTA in the “Restatements” column” (if applicable). Complete Exhibit B by entering amounts from DSS report CAFR plete Exhibit C by entering capital asset information from CAFR Worksheets 201 and 210. More specific information such as current year capital asset acquisitions, donations, transfers, write-offs, reclassifications, and sales should be obtained from the agency’s accounting records. Enter all amounts as positive numbers except for prior year adjustments. Prior year adjustments that decrease beginning balances should be entered as negative amounts. Note: If new capital leases were executed during the fiscal year, the amount in the “Capital assets – increases” section for “Acquired through capital leases (noncash)” should equal the capital lease additions amount on Exhibit D.Note: This template assumes the "Gain (loss) on sale of property and equipment" (if applicable) account also includes any losses on capital asset write-offs and transfers out. If losses on capital asset write-offs and transfers out are charged to another account (e.g., other nonoperating expenses), then this template will need to be adjusted. Contact your OSC plete Exhibit D by entering information from CAFR Worksheet 310. Beginning balances are automatically populated from Exhibit A. Enter all amounts as positive numbers except for prior year adjustments. Prior year adjustments that decrease beginning balances should be entered as negative plete Exhibit E from the agency’s accounting records. Classify each caption by category to map to the appropriate section of the Cash Flow Statement.Turnpike and Lottery complete tab with special adjustments (not applicable for any other agencies). Exhibits F and G are calculated worksheets. No input is needed on these tabs. Exhibits A through G contain error check indicators. All error checks should show “OK” (not “ERROR”) before submission to OSC. ................
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