Ministry of Finance and Economic Cooperation

IBEX/IFMIS Project Office

IFMIS – Integrated Financial Management Information System

CHECKLIST : IFMIS YEAR END CLOSING

Ethiopia
Sene, 2008
Year End Closing Checklist

Checklist: IFMIS All Module Year End Reconciliation

Closing Checklist

Author: IBEX/IFMIS Project Office

Reviewers: Project Office
Version: 2.0
Sene, 2008

Copyright © 2008 all rights reserved.

Disclaimer

This document contains proprietary information and is protected by copyright and other intellectual
property laws. You may copy and print this document solely for your own use in training courses. The
document may not be modified or altered in any way. Except where your use constitutes “fair use”
under copyright law, you may not use, share, download, upload, copy, print, display ,perform ,
reproduce, publish, license, post, transmit or distribute this document in whole or in part without the -
authorization of MOFEC IBEX/IFMIS Project Office.

The information contained in this document is subject to change without notice. If you find any
problems in the document please report them in writing to MOFEC IBEX/IFMIS Project Office.

Integrated Financial Management Information System Page 2 of 21

Year End Closing Checklist

Table of Content
1. Introduction ............................................................................................................................ 4
2. Check List for - Year End Activities and Procedure .......................................................... 5
2.1. Public Sector Budgeting (PSB)...................................................................................... 5
2.1.1. Activity/Process to be performed ......................................................................................... 5

2.1.2. Generate and Archive Reports ............................................................................................. 6

2.2. Payroll .............................................................................................................................. 6

2.2.1. Activity/Process to be performed ......................................................................................... 6

2.2.2. Generate and Archive Reports ............................................................................................. 7

2.3. Account Payable (AP) .................................................................................................. 7

2.3.1. Activity/Process to be performed ......................................................................................... 7

2.3.2. Generate and Archive Reports ............................................................................................. 8

2.4. Fixed Asset (FA) .............................................................................................................. 9

2.4.1. Activity/Process to be performed ......................................................................................... 9

2.4.2. Generate and Archive Reports ............................................................................................. 9

2.5. Purchasing (PO) ........................................................................................................... 10

2.5.1. Activity/Process to be performed ....................................................................................... 10

2.5.2. Generate and Archive Reports ........................................................................................... 11

2.6. Inventory (Inv)............................................................................................................... 11

2.6.1. Activity/Process to be Performed ....................................................................................... 11

2.6.2. Generate and Archive Reports ........................................................................................... 12

2.7. Account Receivable (AR) .......................................................................................... 12

2.7.1. Activity/Process to be performed ....................................................................................... 12

2.7.2. Generate and Archive Reports ........................................................................................... 13

2.8. Cash Management (CM) ........................................................................................... 14

2.8.1. Activity/Process to be performed ....................................................................................... 14

2.8.2. Generate and Archive Reports ........................................................................................... 18

2.9. General Ledger (GL) ................................................................................................... 19

2.9.1. Activity/Process to be performed ....................................................................................... 19

2.9.2. Generate and Archive Reports ........................................................................................... 21

Integrated Financial Management Information System Page 3 of 21

Year End Closing Checklist

1. Introduction

Year end closing process is vital to any organization. Once of the major achievement of
any public bodies is produce yearend report and share it to all stakeholders. In order to
complete this process quickly and effectively it is essential to have a procedures and
checklist.

IFMIS has its own yearend closing norms and checklist to follow in order to close the
year timely and successfully.

IFMIS Cash Management and Public Sector Budgeting module do not have a period to
close and payroll period is not recommended to be closed, but the three modules has
activity and task that must be accomplish as part of year end closing.

Here below are the closing sequences that need to be following to finalize the closing
process;

1. Completing Budget transactions (processes)

2. Completing Payroll transactions (processes)
3. Closing Payables Period
4. Closing Fixed Assets period
5. Closing Purchasing period
6. Closing Inventory Period
7. Closing Receivables period
8. Reconciling Banks and Petty Cashiers’ book
9. Closing General Ledger Period

This document briefly listed out the activity to perform along with the reports that need
to be generated and documented for all 9 modules.

Integrated Financial Management Information System Page 4 of 21

Year End Closing Checklist

2. Check List for - Year End Activities and Procedure

In this section detail of all module year end closing and reconciliation activity is
discussed along with the reports that need to be produced and documented.

2.1. Public Sector Budgeting (PSB)

2.1.1. Activity/Process to be performed

Action Check List Responsibility

o Process pending budget transfer with the following steps

Run “Program Create Journal” concurrent request and post un posted

budget transfer

o Process pending supplementary budget using the steps

Run “Program Create Journal’’ concurrent request and post un posted

supplementary budget

o Make sure;

o All the budget transactions of the Year are synchronized with cash Planning CTL,
planning and disbursement activities Planning Expert

o IFMIS - Authorized Disbursements by Item of Expenditure and

o Expense Budget Control Inquiry

o All budget journals are posted in GL

o All the negative and/or Positive abnormal commitment balances are

resolved

o All the abnormal negative undisbursed balances are resolved

o All Year end commitment balance are settled

Integrated Financial Management Information System Page 5 of 21

Year End Closing Checklist

2.1.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

o IFMIS Budget Utilization Report

Planning CTL,
o IFMIS Total Adjusted Budget by Item of Expenditure
Planning Expert
o IFMIS Total Adjusted Budget by Budgetary Institution
o IFMIS Expense Budget Control Report
o IFMIS Transfer Checklist
o IFMIS Budget Supplement Check List

2.2. Payroll

2.2.1. Activity/Process to be performed

Action Check List Responsibility

o Reconcile Payroll run reports with Costing report

o IFMIS Payment summary report Vs Costing Summary Reports

o Make sure the Payroll journal is accounted for the period being closed
(Payroll Run, Costing, Transfer to SLA, & Create Accounting with final
mode) to be done without error.

o Make sure that all payroll Payable accounts are paid by Payable
Module.
Payroll Expert,
Finance CTL
o Make sure all manually paid salary payments are journalized & payments
are registered in the system with payroll expert/SLA responsibility.

o If the site is running payroll with its legacy system; make sure that all
Payroll related journals are recorded through payroll expert/SLA
responsibility.

o If there exist any payroll payable clearing accounts in the trial

balance adjustment (errors) should be pass in general ledger module
for correction.

Integrated Financial Management Information System Page 6 of 21

Year End Closing Checklist

2.2.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

o IFMIS All Deduction Report

o IFMIS Payment Summary Report
o IFMIS Salary Loan Register Report
o IFMIS Final Summary Payroll List Payroll Expert,
o IFMIS payroll Detail Report by Organization Finance CTL
o IFMIS Credit Association Contribution Report
o IFMIS Credit Association Loan Report
o IFMIS Credit Association Other Loan Report
o IFMIS All Earning Reports (Optional)
o IFMIS Net Salary Slip (Optional)
o IFMIS Payroll Register List (Optional)

2.3. Account Payable (AP)

2.3.1. Activity/Process to be performed

Action Check List Responsibility

o Make sure all invoices of the month/period are processed.

o Run Concurrent program “Sub ledger Period Close Exceptions

Report” and resolve issues (if any) as follows

 Validate invalidated invoices

 Approve invoices pending approval Finance CTL,
 Create Accounting for unaccounted invoices Finance Expert
 Post un posted invoices to GL (Use the “Transfer Journal
Entries to GL” concurrent program)

o Make sure that all the Invoices are paid.

o Make sure all invoices that are supposed to be paid in the period/Year
(i.e. WHT and VAT) are paid.

Integrated Financial Management Information System Page 7 of 21

Year End Closing Checklist

o Make sure all the purchased Fixed Assets are transferred to FA Module.
Use;
o Transfer Asset To FA

o Reconcile

o Petty Cash Book with Trial Balance

o All Payables and Advance Accounts
o Withholding Tax Account balances

o Make sure that;

o There is no abnormal Payables and Advance account balances

o The Payroll related accounts in the Trial Balance (Salary Payable
Clearing, Other Payroll Deduction Clearing, Pension Contribution
Payable Clearing, etc …) are correct.

o Encumbrance Journal should be reversed for all the prepayment invoice

capture for the year.

o If exist, ”advance to staff from salary clearing” adjustment should pass to

clear the clearing account to the normal “Advance to staff from salary”

o Close Account Payable Period.

Note - Invoices Validated, Approved And Accounted Should be Paid or

cancelled for the current Year unless if there is a reason to be Passed as a
liability for the Next Year.

2.3.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.
o Prepayments Status Report
o IFMIS Withholding Tax On Payment Declaration Details
Payroll Expert,
o IFMIS Value Added Tax (VAT) Withholding Detail Declaration
Finance CTL
o IFMIS Value Added Tax (VAT) Withholding Declaration
o IFMIS 2% Withholding Tax by Source of Fund Report
o IFMIS Aged Advances
o IFMIS Liability Report
o IFMIS Check issued Via Purchaser/Employee Status Report

Integrated Financial Management Information System Page 8 of 21

Year End Closing Checklist

2.4. Fixed Asset (FA)

2.4.1. Activity/Process to be performed

Action Check List Responsibility

o Process pending Fixed Assets receipts

o Enter Fixed Assets that are not entered in IFMIS
o Process pending transfer (if any)
o Process pending retirement (if any)
o Run Depreciation on the MC BOOK Without Tick the Check box
o Run Create Accounting
o Transfer transactions from the MC BOOK to AC BOOK using Periodic Property Admin CTL,
Mass Copy FA Expert
o Run Depreciation in AC BOOK Without Tick the Check box
o Run Create Accounting AC BOOK
o Run Sub ledger Period Closing Exception Report From Hamle 2007 to
Sene 2008 and if there is exception, Open AC Ledger Then create Acc.
On That Period.
o Close the period in MC BOOK by Tick the Check box
o Close the period in AC BOOK by Tick the Check box

2.4.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

Property Admin CTL,

o IFMIF Fixed Asset by Employee
FA Expert
o IFMIS Fixed Asset by Category and Location and other FA Reports.
o IFMIS Fixed Asset Monthly Transaction Report
o IFMIS Fixed Asset Report Part one

Integrated Financial Management Information System Page 9 of 21

Year End Closing Checklist

2.5. Purchasing (PO)

2.5.1. Activity/Process to be performed

Action Check List Responsibility

o Make sure all transactions for the period are processed

o All open Purchase Orders Should be update ,Received or Cancelled to
release Obligated Budget, use the following report;

o Open Purchase Orders

o IFMIS Purchase Order Status Summary
o Purchase Order Detail Report

o In the existence of Fixed Asset Po’s and if the payment is made without
Po match and already received, adjustment in general ledger will be
pass to correct the encumbered commitment.

o In the existence of inventory Po’s and if the item is received without Po

and Payment is done with Po match, Po will be closed for receiving and Procurement CTL,
adjustment in general ledger will be passes to correct the encumbered Procurement Expert
commitment.

o Run Sub ledger Period Close Exception Report and resolve issues as
follows

o If the issue status is Incomplete, complete the PO approval process.

o If the issue status is invalid, review the PO, identify the issue and
resolve it.
o If the issue status is, Final, run the Transfer Journal Entries to GL
concurrent program by posting to GL.

o Run the concurrent program Transfer Journal to GL

o Close the Purchasing period

Integrated Financial Management Information System Page 10 of 21

Year End Closing Checklist

2.5.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.
Procurement CTL,
Procurement Expert
o IFMIS Items Purchased by Procurement Methods
o IFMIS Procurement Execution Report by Procurement Method

2.6. Inventory (Inv)

2.6.1. Activity/Process to be Performed

Action Check List Responsibility

o Make sure all transaction of the Year are completed

o Review pending transaction and complete the process
o Pending transactions can be identified either from the Period
close window or
o From Receiving Transact window

o Make Physical Inventory counting And Launch Adjustment for all Sub
Inventory.
Property Admin CTL,
Inventory Expert
o Review un cost material transactions (if any)
o Pending transactions can be identified either from the Period
close window or
o From Receiving Transact window

o Run Create Accounting concurrent program by transferring the journals

to GL concurrent program.
o Close the inventory period

Integrated Financial Management Information System Page 11 of 21

Year End Closing Checklist

2.6.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

Property Admin CTL,

o List of Items Received/Issued Report Inventory Expert
o IFMIS On Hand Quantity Report

o IFMIS Physical Inventory Count Report

2.7. Account Receivable (AR)

2.7.1. Activity/Process to be performed

Action Check List Responsibility

o Make sure all transaction of the month/year are completed

o Create accounting for unaccounted transactions (if any)
o Compare the source documents of (like bank credit advices) with the
IFMIS Miscellaneous Receipt Register report to ensure all transaction have
been entered correctly.
o Make sure that both report are equal
o Receipt register Finance CTL,
Finance Expert
o Receipt journal
o Reconcile outstanding customer balances in case of AR invoice
o Transaction Register
o Adjustments Register
o Invoice Exceptions
o Applied Receipts Register
o Unapplied Receipts Register

Integrated Financial Management Information System Page 12 of 21

Year End Closing Checklist

o Complete or delete ALL ‘Incomplete’ invoices

o Reconcile the Journal Import process in case of ERCA AR interface
o Apply receipts against Invoices
o Reconcile Receipts to Bank Statement Activity for the Period
o Reconcile with GL - Run
o AR to GL Reconciliation Report
o Run the AR period close exception report and review
o Close the AR period

Remark: when close the period shows a message “Please Wait … Checking
for Un posted item “
To check Un posted Receivable Transactions Run Report
o Un posted Items Report for each Operating Unit

2.7.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

o Receipts Register
o Miscellaneous Receipt Register
o Receipt Journal
Finance CTL,
o Journal Entries Report
Finance Expert
o AR to GL Reconciliation Report
o The following is a list of the Critical Reports required for Reconciliation
between AR and GL
o Journal Entries Report (AR)
o AR Reconciliation Report (AR)
o Account Analysis Sub ledger Detail (GL 180 char)

Integrated Financial Management Information System Page 13 of 21

Year End Closing Checklist

2.8. Cash Management (CM)

2.8.1. Activity/Process to be performed

Action Check List Responsibility

o Make sure

o all the bank account transfers for the period are completed
o all the Miscellaneous Transactions are processed
o all transactions are Post to General Ledger
o Run the “Create Accounting” program with the payables
application to tradeoff the clearing account with Cash at
bank Account for the reconciled payments.

o Run the Bank Account reconciliation Report

o IFMIS Bank Reconciliation Report New (For Birr Account)

o IFMIS Bank Reconciliation Report with USD OLD (For Dollar
Account)
Finance Expert
Finance CTL
o Check whether the Bank Reconciliation report adjusted book balance
and adjusted bank balance are Balanced

o Make sure the “B” and “Z” bank account Adjusted balance should be
zero.

o Make sure that all the statement lines are reconciled. And not
outstanding deposit and payment should exist unless error happens.

Note - For Budgetary and Zero balance Bank Accounts All long
outstanding check need to be either withdraw by supplier or the check
need to be return before Sene 30,

o If the two adjusted balances are different do the following in the

Ledger/Book:

Integrated Financial Management Information System Page 14 of 21

Year End Closing Checklist

1. Make sure that all transactions (Receipts, Payments, manual journals,

Bank Transfers, etc) are recorded and accounted and check the
transaction statement line amount reconciled with the equal
transaction amount re-run the”IFMIS Bank Reconciliation Report New
(For Birr Account) and IFMIS Bank Reconciliation Report with USD OLD
(For Dollar Account).

 Receipts: compare the receipt registers with the receipts

entered in the system and check the receipt and GL dates.
 Payment: Compare the payment request letter with Payments
Register and Payment Vouchers. Check the payment date and
GL dates.
 Bank Transfer and Adjustments: Compare transfer and/or
adjustment letters with IFMIS Journal Voucher report.
 Run create accounting program to account transactions which
are not accounted.

2. Check Opening balance of the Book and do the necessary

adjustment if there need be. Adjustments will affect opening
balances of the Trial Balance migrated as of the Cutover date.
(This is specially for a site which is reconciling and closing its first
Period with IFMIS)

o If still it is not matching, proceed with the reconciliation with the following
steps in the Bank Statement:

 Check all bank statements lines are available via the interface facility
(by comparison with the physical bank statement/other electronic
copies of the bank statement)and all the statement lines properly
entered in to the system manually (Bank Accounts found in NBE
which not received the bank statement lines through interface).

Otherwise there will be long outstanding items in the clearing

accounts pending reconciliation and the appropriate accounting.

 If there is a missing line create them manually after having

confirmation from the central support team or as per pre agreed
procedure. But make sure that no duplicate lines are created
manually or electronically

Note: Manual statement lines are created after confirmed by the

central support team and the statement number should follow the
following numbering convention set by the MoFED Treasury.

Integrated Financial Management Information System Page 15 of 21

Year End Closing Checklist

o Then reconcile the transactions with the lines created manually and re-
run the IFMIS Bank Reconciliation Report New (for Birr Account) and IFMIS
Bank Reconciliation Report with USD OLD (For USD Bank Accounts) view
the output. If it is matching print the report and file it. If not proceed with
the following

 Check all the following about the summary information

o amounts are correct

 Opening balance
 Total receipt amount and count
 Total payment amount and count
 Closing balance

o Make sure that the Summary Information is moved to the white

field in the bank statement header.

o Re-run the IFMIS Bank Reconciliation Report New and view the
output

 If still it is not matching, proceed to the following steps, search the

difference as follows.

o Extract the transactions (in Excel) affecting Cash at Bank from

Account Inquiry or Account Analysis drill down inquiry and net off
the debit and credits and note the leftovers.

o Extract the transactions affecting Cash at Bank Clearing from

Account Inquiry or Account Analysis drill down inquiry and net off
the debit and credits and note the leftovers.

o Extract the bank statements lines by exporting from the Bank

Statement lines window.

o Compare Ledger/Book transactions extracted above with the

bank statement lines and identify the differences as follows:

Integrated Financial Management Information System Page 16 of 21

Year End Closing Checklist

a) Compare the Ledger Debit transactions against the Bank

Statement Credit/Receipt lines and do the followings:
o If the ledger Debit transaction is not found in the Bank
Statement Credit lines, compare it with the Deposit in Transit
section of the IFMIS Bank Reconciliation report. If there is a
discrepancy, the followings are some of the possible causes;

 Check the clearing and GL dates

 Check duplicate record
 Illegible but un-reconciled lines may exist.
 Recheck the comparison of Bank Statement and Book
records

o If the Bank Statement Credit lines are not found in the ledger
Debit transaction, compare it with the Deposit not Recorded
in Ledger section of the IFMIS Bank Reconciliation report. If
there is a discrepancy, the followings are some of the possible
causes;

 Check the clearing and GL dates

 Check duplicate record
 Illegible but un-reconciled lines may exist.
 Recheck the comparison of Bank Statement and Book
records

b) Compare the Ledger Credit transactions against the Bank

Statement Debit/Payment lines.

o If the ledger Credit transaction is not found in the Bank

Statement Debit/Payment lines, compare it with the
Outstanding Checks and Payment in Transit section of the
IFMIS Bank Reconciliation report. If there is a discrepancy, the
followings are some of the possible causes;

 Check the clearing and GL dates

 Check duplicate record
 Illegible but un-reconciled lines may exist.
 Recheck the comparison of Bank Statement and Book
records

Integrated Financial Management Information System Page 17 of 21

Year End Closing Checklist

o If the Bank Statement Debit/Payment lines are not found in

the ledger Credit transaction, compare it with the Payment
not Recorded in GL section of the IFMIS Bank Reconciliation
report. If there is a discrepancy, the followings are some of
the possible causes;

 Check the clearing and GL dates

 Check duplicate record
 Illegible but un-reconciled lines may exist.
 Recheck the comparison of Bank Statement and Book
records

o If still un reconciled, consider the following other factors of discrepancy;

o Receipt reconciled with payment and vice versa
o Single line reconciled with wrong line(s)
o Lines reconciled with GL transactions with difference

Note - Check that the opening balance of the period under

consideration is the same as the closing balance of the preceding
period

2.8.2. Generate and Archive Reports

Report List Responsibility

The following listed reports are needed to be generated and documented

at the end of process.

o Transfer letter with Manual Journal of category “Bank Transfer”

o IFMIS Bank Reconciliation Report New (for Birr Account)
o IFMIS Bank Reconciliation Report with USD OLD (for USD Accounts)
Planning CTL,
o Run the following report
Planning Expert
o IFMIS Quarterly Cash Flow Forecast report
o IFMIS Authorized Disbursement by Public Body and
Expenditure Category
o IFMIS Month end Drawing Limit Utilization report
o IFMIS Disbursement Ledger Card report
o IFMIS Deduction

Integrated Financial Management Information System Page 18 of 21

Year End Closing Checklist

2.9. General Ledger (GL)

2.9.1. Activity/Process to be performed

Action Check List Responsibility

o Process pending Manual Journal Entries (if any)
o Post all un posted Journal Entries (if any)
Note: Please use ‘Post Journals’ Window to check un posted Transaction
from all Modules
o Post un posted Encumbrance journal (if any)
o Check the following in the Trail Balance (Use IFMIS Net Trial Balance
Summary)

o If there is any abnormal account balances

o If there is 9 series accounts with balance
o If there is change in the Net Asset Account from the previous
month
o If there is clearing account with balances.

o Check the balance of “1300000” and “1500000”serious Natural Account Finance CTL,
balance with “2000 and 3000” source of fund balance. Use the following Finance Expert
report;

o IFMIS Revenue Budget Vs. Actual by Account Code

o IFMIS Revenue Budget Vs Actual By Financer Account Code

o Check if there exists an account with abnormal Budget balance (over

budget).

o IFMIS Excess Expenditure Checklist

o IFMIS Budget Vs Expenditure By Account Code

Note; if there are over budget related to channel funds and treasury specific
activities in each site, each site should communicate with MoFEC
government account directorate for supplementary budget, Or each site
have to make budget adjustment.

Integrated Financial Management Information System Page 19 of 21

Year End Closing Checklist

o Check if there is missing expenditure (Optional)

o IFMIS Missing Expenditure Checklist

o Book/Ledger reconciliation within the Public Body (prior to notify MoFEC)

for Yearend closing

o Reconcile Sub-ledger Reports with General Ledger Control

Account Balance
o Receivable Accounts Balance with their Subsidiary Ledger
Balance
o Payables Account Balance with Subsidiary Ledger Balance
o Cash on Hand Balance with Subsidiary Ledger Balance (IFMIS
Petty Cash Book)
o Cash at Bank Balance with Bank Reconciliation Report Balance

o Reconcile Transfer Accounts with MoFEC Transfer Accounts

o IFMIS Transfer Match By Reporting Unit
o IFMIS Transfer Match By Account Code
o IFMIS Unmatched Transfers Checklist

o Bank Account Balance Reconciliation against the Trail Balance

Cash/Bank Accounts

o IFMIS Monthly Bank Account Movement report

o Reconciliation of balance between Pubic Body and MoFEC

(Government Account Directorate) using the following report

o IFMIS Monthly Accounting Report

o IFMIS Transfer Match By Reporting Unit
o IFMIS Transfer Match By Account Code
o IFMIS Excess Expenditure Checklist
o IFMIS Irregular Account Balance
o IFMIS Net Trial Balance Summary

o Make Sure all the sub ledger period are closed

Integrated Financial Management Information System Page 20 of 21

Year End Closing Checklist

o IFMIS Monthly Period Status Report (used to check period status

of the modules)
o IFMIS Organization Period Status Report (Used to check the whole
year)

o Make sure the temporal account are appropriately Transfer to net asset
account.

o IFMIS Opening Balance report

o IFMIS Pre-closing Trial Balance Summary
o IFMIS Post –closing Trial Balance Summary

2.9.2. Generate and Archive Reports

Report List Responsibility

Reporting to Macro Accounts (Government Account Directorate) with

covering letter and all signed off and sealed by the official of the Public
Bodies.

o IFMIS Monthly Accounting Report

o IFMIS Net Trial Balance Summary
o IFMIS Revenue Budget Vs. Actual by Account Code
o IFMIS Revenue Budget Vs Actual By Financer Account Code Finance CTL,
Finance Expert
o IFMIS Expenditure By Budgetary Institution And Item of
Expenditure
o IFMIS Bank Reconciliation (for each Banks)
o IFMIS List of Reporting Unit
o Discloser Report

Note; when the yearend reports are presented to government account,

please use “Adj” period for all reports.

Integrated Financial Management Information System Page 21 of 21