{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Instructions","Page 1","Page 2"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":0,"defined_names":9,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":32,"n_cols":1,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
["FUND BALANCE REPORT"]
["INSTRUCTIONS"]
[]
["Due by June 30"]
[]
["Per the Great Plains Plan of Organization (approved August 2013):"]
[]
["Every local church, at a minimum, shall conduct an audit as defined and described in the Local Church Audit Guide published by the General Council on Finance and Administration and available at www.gcfa.org/forms."]
[]
["For churches with total annual revenue greater than $500,000, it is highly recommended that an independent audit  by a certified public accountant (CPA) be performed annually.  At a minimum, such an audit shall be performed at least once every three years; in the intervening years, a review performed by a CPA is sufficient."]
[]
["For churches with total annual revenue greater than $1,000,000, an independent audit performed by a certified public accountant (CPA) shall be performed annually."]
[]
["1.  Every local church, including those contracting with a CPA, shall complete the Fund Balance Report after the end of the fiscal year and following the audit/review.  Churches contracting with a CPA shall also submit a copy of the audit/review."]
[]
["2.  The audit/review is to be completed by an independent (not subject to control or influence by anyone who has responsibility for the financial accounts and records of the church) and qualified (having some experience with accounting principles) source.  The person(s) may or may not be CPA(s), depending on the requirements above.  The person shall not be the financial secretary or treasurer."]
[]
["3.  All separate bank accounts (i.e., checking, savings, CDs, money markets, investments) maintained by a group using the same tax identification number as the church (such as youth, trustees, missions, UMW, Boy Scouts) shall be included in the audit/review and on this report."]
[]
["4.  For the necessary steps in the process, refer to the Local Church Audit Guide available at www.gcfa.org/forms  or  www.greatplainsumc.org/churchtreasurerresources."]
[]
["5.  In completing the form, note that:"]
[">  beginning balances for this report should be the same as ending balances from previous report."]
[">  transfers in column (d) are amounts moved from one fund into another fund, so the total at bottom should be $0."]
["> negative amounts in columns (c) and (d) require a negative sign [-] immediately in front of the number, e.g., -12."]
[">  figures in column (e) should tie to ending balances in general ledger."]
["> if using the Excel spreadsheet, balances on right and totals at bottom will calculate automatically as long as you do not delete the formulas!"]
["> exceptions and recommendations are to be noted on page 2/back."]
["> the form is to be signed and dated on page 2/back by the auditor or auditing committee."]
[]
["6.  The report shall be filed in the church and submitted to the district office by the deadline."]

{"sheet":"Page 1","index":1,"n_rows":77,"n_cols":6,"rows_kept":77,"cut":false,"hidden":false,"merged":[[22,0,22,5],[11,0,11,5],[9,1,9,2],[9,3,9,4],[3,0,3,5],[5,0,5,5],[6,0,6,5],[7,0,7,5],[8,2,8,4]]}
[]
[]
[]
["               Fund Balance Report"]
[]
["Each local church is required to make provision for an annual audit/review of the records of all its financial officers (including financial secretary, church administrator, treasurers) and all its organizations and funds. Copies of this report shall be filed with the recording secretary, finance chairperson, pastor, and district superintendent by JUNE 30.  The information shall then be shared at a charge conference, which may not occur until the fall."]
["This report (front and back) is to be completed after the end of the fiscal year (usually January through December)."]
["Please refer to instructions (separate page/tab) in order to complete this form."]
[null,"Church",null,null,null,"District"]
["For the period beginning",null,null,"and ending"]
[]
["  1.  Receipts, Disbursements, Transfers and Balances (rounded to the nearest dollar)"]
["Local Church Funds\n(Use those applicable to your church.)","(a)\nBeginning\nBalance","(b)\nTotal         Receipts              (+)","(c)\nTotal\nDisbursements     (-)","(d)\nTransfers\n(+/-)","(e)\nEnding              Balance"]
["General Fund",null,null,null,null,{"$f":"B14+C14+D14+E14","v":0}]
["Benevolence",null,null,null,null,{"$f":"B15+C15+D15+E15","v":0}]
["Building or Capital Improvement",null,null,null,null,0]
["Board of Trustees",null,null,null,null,0]
["Church School",null,null,null,null,0]
["United Methodist Men",null,null,null,null,0]
["United Methodist Women",null,null,null,null,0]
["United Methodist Youth",null,null,null,null,0]
[]
["Other Organizations or Funds"]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,{"$f":"B31+C31+D31+E31","v":0}]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
["Name:",null,null,null,null,0]
[]
["Total amount in all accounts of the church",{"$f":"SUM(B14:B38)","v":0},{"$f":"SUM(C14:C38)","v":0},{"$f":"SUM(D14:D38)","v":0},{"$f":"SUM(E14:E38)","v":0},{"$f":"IF((B40+C40+D40+E40)=SUM(F14:F38),SUM(F14:F38),\"ERROR\")","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"      "]
["      "]

{"sheet":"Page 2","index":2,"n_rows":31,"n_cols":1,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["2.  The Auditors (   )  or  Auditing Committee (   ) (check one) have/has examined the accounts listed on the front side; reviewed procedures of counting and accounting under the current Book of Discipline; has reconciled receipts and disbursements with bank deposits, withdrawals and balances; and has found the balances displayed to be correct, procedures proper, and records properly kept, except as noted below (attach more pages as needed):"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["3.  The Auditors or Auditing Committee recommend/s the following changes in financial policies and practices (attach more pages as needed):"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["4.  Signatures of Auditors or Auditing Committee                                                                      Date Signed"]