The following instructions will assist departmental accounting and budget staff to reconcile year-end fund balances in accordance with government code and state policy.
Special Funds and certain Non-Governmental Cost Funds with a Fund Condition Statement
Departments will submit a fund reconciliation packet to Finance for all funds with a Fund Condition Statement (FCS) in the FY 2022-23 Governor’s Budget. The fund reconciliation packet includes a Detailed Fund Balance Report (Form DF-303 or DFB) for state departments to reconcile fund balances.
Forms and Templates
- DF-303 DFB Report Excel Template (revised 09/21)
- DFB Consolidated Worksheet Excel Template (revised 09/21)
- FCS Template (revised 06/21)
- DF-117 Certification (revised 06/21)
- Finance Memo Template (revised 06/21)
- Preliminary List of Funds Subject to Detailed Fund Balance Report Process
Due Dates
Submit DFB packets to Finance no later than:
- October 1, 2021 Non-shared fund administrators
- October 8, 2021 Shared fund administrators
Non-Governmental Cost Funds without a Fund Condition Statement
The Non-Governmental Cost Fund (NGCF) Past Year Expenditure Reconciliation (Form DF-304), will be used by state departments to reconcile accounting data to budget data for the past year. A DF-304 must be submitted to Finance for all NGCFs that will not have a FCS in the 2021-22 Governor’s Budget. NGCFs with a FCS are required to submit a DF-303.
Forms and Templates
Due Dates
Submit DF-304 and DF-117 with past year budget documents to Finance no later than:
- October 1, 2021 Non-shared fund administrators
- October 8, 2021 Shared fund administrators