Office of the State Treasurer Bank Reconciliations Agreed Upon Procedures FY24

… .................................... 1 Abbreviations: AOA Office of Auditor of Accounts BAM Delaware Budget and Accounting Manual FSF First State Financials FY Fiscal Year OST Office of the State Treasurer TRA Treasurer’s Reconcilia …

… FSF First State Financials FY Fiscal Year OST Office of the State Treasurer TRA Treasurer’s Reconciliation to Accounting Th e mission of the Delaware Office of Auditor of Accounts The Delaware State Auditor serves Delawareans by ensu …

… he respective General Ledger Cash Account Numbers/Program Codes in the State of Delaware's First State Financials Accounting System (FSF) report entitled "Activity by Balance Sheet Account" (DGL046). Result 1: In FY24, the OST opened three …

… -totals page of the DGL046 to the General Ledger accounts that are reconciled by the OST in the "Reconciliation to Accounting" (TRA) for the applicable quarter under review. Result 2: AOA compared the list of accounts generated from the DGL04 …

… ts to the respective "bank balance" shown in the TRA for the applicable quarter end under review. Next, agree the "accounting total" (book balance) shown in the TRA at quarter end, to the ending balance of respective General Ledger accounts i …

… ch to the source documents maintained by the OST in accordance with Section 2.6 of the State of Delaware Budget and Accounting Policy Manual (BAM) and 29 Del. C. §6504. Next, trace the outflow transactions from the source documents to the appl …