Exhibit 1 City and County of San Francisco FY 2005-06 Closing Schedule Key Dates

Task # 1 2 Due Date Task Description Apr-14-06 Hold Single Audit Entrance Conference Responsibility Controller’s Office & Auditors Contact Frances Lee/ Tristan Levardo Carmen Le Franc

May-23-06 Selected departments will be notified to pull documents Controller’s Office & and be ready for auditor review May 30-June 23, Auditors depending on auditor and department schedule May-24-06 Year-End Close and New Year Processing Workshop (10-11:30 a.m.) Controller's Office

3

4 5

May-27-06 Index Code Recast in Famis May-30-06 Year-End Close and New Year Processing Workshop (3-4:30 p.m.)

Controller's Office Controller's Office

Frances Lee/Alan Pavkovic/Tristan Levardo/ Mary Fitzpatrick/Carmen Le Franc/Bill Jones Leo Casipit Frances Lee/Alan Pavkovic/Tristan Levardo/ Mary Fitzpatrick/Carmen Le Franc/Bill Jones Pearl Chan Lina Tacorda/ Annette Reardon Controller's Office Fund Accountants Leo Casipit Ed Manuel

6 7 8 9 10

Jun and Jul EIS Training - Specific dates to be determined 06 Jun-26-06 Begin issuing User Security Turnaround Reports for FAMIS, ADPICS and FAACS to departments Jun-30-06 Last day to process FY05-06 personnel requisitions. Refer to Controller's Memo dated May 23, 2006. Jul-1-06 Jul-1-06

Controller's Office Controller's Office Controller's Office & All Departments

New fiscal year is open for posting in FAMIS FYI Only Cash Receipts entries will go into the approval path for Controller's Office & approximately 2 to 3 weeks - FLASH will be issued All Departments Controller’s Office Grants Unit Controller's Office & All Departments FYI Only Controller's Office & All Departments Departments

11 12

Jul-12-06 Distribute to departments a grant reconciliation report (Wed) as of June 30, 2006 Jul-13-06 EIS reports begin to refresh on Thursdays, Sundays and Tuesdays - New EIS reports will now be available on Fridays, Mondays and Wednesdays Jul-14-06 Last day - Default month is June 2006 Jul-14-06 Analytical Reports available to identify potential items for YE adjustments and variance reporting Jul-17-06 Departments begin returning the User Security Turnaround Reports for FAMIS, ADPICS and FAACS. Must be signed by Department Head or CFO and department security liaison. Jul-17-06 First day - Default month is July 2006 Week Complete Workshops on Equipment and CIP updates Ended in FAACS Jul-21-06 Jul-28-06 Full Board adoption of FY 2006-07 Annual Appropriation Ordinance Aug-1-06 First day - Default month will be August 2006 Aug-1-06 Interface to FAMIS FP 01-2007 (July 2006) any (Tues) changes made by the Board (technical adjustments, savings, add backs, and reserves) and the changes required by the recently adopted MOUs

Tristan Levardo Jeff Pera

13 14 15

Leo Casipit Carmen Le Franc Lina Tacorda/ Anna Yu/Annette Reardon

16 17

FYI Only Departments

Leo Casipit Carmen Le Franc

18 19 20

FYI Only FYI Only Controller's Office

Todd Rydstrom Leo Casipit Todd Rydstrom

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Exhibit 1 City and County of San Francisco FY 2005-06 Closing Schedule Key Dates
Task # 21 Due Date Task Description Responsibility Aug-6-06 Complete Work order billings to requesting Performing departments for services rendered as of June 30, 2006 departments Aug-6-06 Last day for departments to post documents into (SUN) fiscal period 12-2006 (input period 06-2006) (First Fiscal month 12 close) Aug-6-06 Complete YE grant reconciliation & claim submission. Submit listing of inactive grants for closeout. Complete analyticals. Prepare revenue accrual and other journal entries. Aug-9-06 Complete processing work order billings from performing departments for services rendered as of June 30, 2006 Aug-9-2006 Complete approving of fiscal month 12 entries. 1st (Wed) Fiscal Month 12 is closed at 5 p.m. Aug-11-06 Submit requests for carryforwards of annually budgeted appropriations (Refer to Controller’s Office letter dated May 22, 2006) Aug-14-06 Distribute to departments an electronic file of outstanding regular (non-work order), and workorder encumbrances (performing and requesting departments) as of June 30, 2006 Aug-16-06 FM 12-2006 RE-OPENED for additional postings (Wed) Aug-20-06 Record accruals of expenditures for goods & services received on or before June 30, 2006 and paid after August 20, 2006. Complete posting including entries resulting from reconciliation and analyticals. Aug-20-06 Last day for departments to post documents into (Sun) fiscal period 12-2006 ( 2nd & FINAL fm 12 close) All Departments Contact Fund Accountants

22

Fund Accountants

23

Grant departments

Controller's Grant Personnel

24

Requesting departments Controller’s Office

Fund Accountants

25

Fund Accountants/Grant Personnel Fund Accountants

26

All Departments

27

Controller’s Office

Fund Accountants/ Connie Chu

28

Controller’s Office

29

All Departments

Fund Accountants/Grant Personnel Fund Accountants/Grant Personnel

30

All Departments

31

Aug-21-06 Submit to the Controller's Office requests for All Departments carryforward outstanding regular (non-work order) and work order encumbrances as of June 30, 2006 Aug-23-06 Complete approving of fiscal month 12 entries. (Wed.) 2nd and FINAL Fiscal Month 12 is closed at 5 p.m. Controller’s Office

Fund Accountants/Grant Personnel Fund Accountants

32

33

34

Controller’s Office Aug-24-06 Fiscal month 13 is open for material and preapproved transactions, including accruals of material expenditures for goods & services received on or before June 30, 2006 and paid after August 23, 2006 Aug-29-06 Complete review of requests for carryforwards of Controller’s Office outstanding (both regular & workorder) encumbrances as of June 30, 2006. Process carryforwards in FAMIS. Communicate to departments any ungranted requests

Fund Accountants/Grant Personnel Frances Lee/Tristan Levardo/Alan Pavkovic/Carmen Le Franc Fund Accountants

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Exhibit 1 City and County of San Francisco FY 2005-06 Closing Schedule Key Dates
Task # 35 Due Date Task Description Responsibility Aug-30-06 Run automated carryforward of requesting Controller's Office department's appropriation to support the approved (both regular & work order) encumbrance balances (FAML 9820). Run carryforward of performing departments appropriation to support the approved requesting department's work order balances. Sep-01-06 Run closing of outstanding (both regular & work order) Controller's Office encumbrances not approved for carryforward. (1090 Process) Sep-1-06 Complete review of sufficiency and adequacy of final year-end closing tasks Draft Analyticals due - based on August 27th EIS All Departments & Controller’s Office Controller's Staff Contact Leo Casipit

36

Leo Casipit

37

38

Sep-1-06

39

40 41

Reallocate in FP 01-2007 (July 2006) automated carryforward appropriations based on approved requesting departments' work encumbrance to specific objects of expenditures Sep-5 to 8- Close Purchase Orders in FAMIS Purchasing to match 06 FAMIS Accounting Sep-10-06 Last day for departments to post material and preSun approved adjusting entries, including accruals of material expenditures for goods & services received on or before June 30, 2006, and paid after August 23, 2006 into fiscal period 13-2006 Sep-11-06 Month 13 is closed at 5 p.m. and EIS re-fresh Sep-13-06 Complete review and processing of requests for carryforwards of annually budgeted appropriations Sep-14-06 Complete review of sufficiency and adequacy of final year-end closing tasks Sep-18-06 Draft Financial Statements, including all Notes to (Monday) F/S, for each segment due to Controller's Office and to External Auditors Sep-18-06 Final Analyticals due - based on Sep, 14th EIS

Sep-5-06

Performing departments

Fund Accountants/Grant Personnel Grant Personnel/Alan Pavkovic/Todd Rydstrom/Wing Leung/Carmen Le Franc Controller's Office Fund Accountants

Controller's Staff All Departments & Controller’s Office

Annette Reardon Frances Lee/ Tristan Levardo/Alan Pavkovic/Carmen Le Franc

42 43

Controller's Office Carmen Le Franc Controller Office & Controller's Office Mayor's Budget Office Fund Accountants All Departments & Controller’s Office Separately audited departments Controller's Staff Carmen Le Franc Mary Fitzpatrick/ Carmen Le Franc Grant Personnel/Alan Pavkovic/Todd Rydstrom/Wing Leung/Carmen Le Franc Mary Fitzpatrick/ Carmen Le Franc Mary Fitzpatrick/ Carmen Le Franc

44 45

46

47

Oct-27-06 Final Printed Financial Statement for each segment Separately audited departments (Friday) due to Controller's Office Nov-22-06 Submit CAFR to the Board (Wed) Controller's Office

48

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Exhibit 1 City and County of San Francisco FY 2005-06 Closing Schedule Key Dates
Task # 49 50 Due Date Task Description Jan-31-07 Issue Single Audit Report for the year ended 6/30/06 Feb-7-07 Draft Management Letters Due to Controller's Office Responsibility Controller’s Office & Auditors Controller’s Office & Auditors Controller’s Office & Auditors Contact Frances Lee/ Tristan Levardo Mary Fitzpatrick/ Carmen Le Franc Mary Fitzpatrick/ Carmen Le Franc Mary Fitzpatrick/ Carmen Le Franc

51

Feb-28-07 Final Management Letters Due to Controller's Office

52

Mar-19-07 Single Audit & Final Management Letters Presented to Controller’s Office, the Government Audit and Oversight Committee Selected Departments, & Auditors

Schedule for Workers Compensation and General Liability Study: Sep-1-06 ~Preliminary draft report of the Workers Compensation Study Sep-1-06 ~Preliminary draft report of the General Liability Study Oct-13-06 ~Final report of the Workers Compensation Study Oct-13-06 ~Final report of the Workers Compensation Budget Analysis for Payment Year 2006/2007 Oct-13-06 ~Final report of the General Liability Study

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