1. Auditor-Controller’s Office Presented By: Caroline Santos
FY 2018 YEAR-END TRAINING
Schedule G
Auditor-Controller’s Office
Presented By: Caroline Santos
2018 Year End Training – Chapter 5

2. Schedule G Due To Other Governments
Amounts due to federal, state, city or other local governmental entities
A liability resulting from services received or unexpended resources provided by another government entity
Submit supporting documents such as invoice, contract, Form 11s, etc.
2018 Year End Training – Chapter 5

3. Scenario
The University of California, Riverside provided training services to the Auditor Controller Office from 6/1/2018 to 6/30/ The cost for the services is $5,500 and the payment is due on 8/15/2018.
2018 Year End Training – Chapter 5

4. Schedule G - Due To Other Governments4
2018 Year End Training – Chapter 5

5. Schedule G – Journal Entry
Unit:
RIVCO
Ledger Group:
ACTUALS
Reference Numbe
ACARC
Journal ID:
Source: YE
Accounting Period 12
Date:
6/30/2018
Reversal: N
Fiscal Year:
2018
Description:
YE Schedule G – UCR Employment Training for
06/01/2018 – 06/30/2018
Reversal Date:
Operator ID:
E232631 5
2018 Year End Training – Chapter 5

6. Schedule G – Reversal Journal Entry
Unit:
RIVCO
Ledger Group:
ACTUALS
Reference Numbe
ACARC
Journal ID:
00R
Source: YE
Accounting Period 1
Date:
7/01/2018
Reversal: N
Fiscal Year:
2019
Description:
YE Schedule G – UCR Employment Training for
06/01/2018 – 06/30/2018
Reversal Date:
Operator ID:
E232631 6
2018 Year End Training – Chapter 5

7. Schedule G – Supporting Document7
2018 Year End Training – Chapter 5

8. Schedule V-12 Due To Other Governments
This schedule serves as an aging report of outstanding payables to other governments at year end.
Note: Schedule V-12 to include amounts from Schedule G 8
2018 Year End Training – Chapter 5

9. Schedule V-12 Due To Other Governments9
2018 Year End Training – Chapter 5

10. Question
Does the general ledger balance report used to prepare schedule V-12 include amount under $5,000? 10
2018 Year End Training – Chapter 5

11. Answer
Yes. Schedule V-12 will include all pending liabilities to other governments. Schedule G will only include amounts greater than or equal to $5,000 that have been incurred in the current fiscal year and will be paid after June 30. 11
2018 Year End Training – Chapter 5

12. Schedule G – Due To Other Government
Mail Schedule G and Supporting Documents to:
ACO Year-End
Mail Stop #1050
Questions?
Submit them by to 12
2018 Year End Training – Chapter 5