YEAR-END REPORT NO. 3, ADJUSTMENTS TO CONTROLLER’S ACCOUNTS - 7955
This year-end report identifies any adjustments needed to correct the central records maintained by the SCO as of June 30. However, this report does not correct the records of the SCO. A Transaction Request form, CA504, must be sent to the SCO to correct the errors. The adjustments must also be reported on the Reconciliation of Agency Accounts with Transactions per State Controller, Report No. 15. Departments will report to the SCO throughout the year all necessary adjustments as soon as possible after discovery of the errors. This will allow adequate processing time by the SCO during the year and reduce the backlog of work at the close of the fiscal year.
Report No. 3 consists of the forms below and is used to report adjustments to the following accounts:
- Form 576A – Assets and liabilities. The form must be completed when the adjustment is between funds or appropriations.
- Form 576B – Revenues and expenditures. The form contains preprinted account numbers and titles. The preprinted form must be completed to adjust the nominal accounts.
Departments must submit an attachment (e.g., copy of transaction request, correction letter, etc.) to support the adjusting entries on Report No. 3. If there are no adjustments to the SCO’s accounts, a Report No. 3 is not required. The certification letter must disclose that a Report No. 3 has not been submitted. See SAM section 7951.
A sample of Report No. 3, Adjustments to Controller’s Accounts, is shown in the 7955 Illustrations 1 and Illustration 2.
(Revised 03/13)
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REPORT NO. 3 Form 576 A (Rev. 3/10) |
Adjustments to Controller's Accounts |
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SCO USE ONLY |
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Document No. |
C C Y Y M M D D |
Fund |
Agency |
June 30, 20XX |
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B |
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Page1of2 |
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Agency Name and Number |
Fund Name and Number |
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Agency (5555) |
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General Fund (0001) |
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Name of Contact Person, Title |
Telephone Number |
Email Address |
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Jane Smith, Accounting Administrator |
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(916) 444-5555 |
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ACCOUNT TITLE |
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ACCOUNT |
AMOUNT |
DC |
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DUE FROM OTHER FUNDS |
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1 |
4 |
1 |
0 |
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DUE FROM OTHER APPROPRIATIONS |
k |
1 |
4 |
2 |
0 |
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DUE TO OTHER FUNDS |
j |
3 |
1 |
1 |
4 |
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DUE TO OTHER APPROPRIATIONS |
k |
3 |
1 |
1 |
5 |
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REIMBURSEMENTS COLLECTED IN ADVANCE |
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3 |
4 |
2 |
0 |
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768,931.73 |
D |
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ORIGINAL - State Controller's Office, Division of Accounting and Reporting |
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768,931.73 |
D |
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1/ Specify the funds to which this pertains. |
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2/ Specify the four-digit org code to which this pertains. |
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NOTE:Adjusting entries must be accompanied by an attachment (e.g. transaction request) explaining the reason for the adjustment. |
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7955 Illustration 1
7955 Illustration 2: Adjustments to Controller's Accounts