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[]
["OMES Form D-1 (2021)",null,null,null,null,null,"GAAP CONVERSION MANUAL",null,null,null,null,null,null,null,"OMES USE ONLY"]
[null,null,null,null,null,null,"FEDERAL GRANT/ENTITLEMENT RECEIVABLES",null,null,null,null,null,null,null,"Review"]
[null,null,null,null,null,null,"AND UNEARNED REVENUE SUMMARY",null,null,null,null,null,null,null,"2nd Review"]
[null,null,null,null,null,null,{"$f":"CONCATENATE(\"June 30, \",YEAR(TODAY()))","v":"June 30, 2021"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2021-06-29"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"YEAR(AG5)","v":2021},null,"Column1","Column2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2010,"2010-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2011,"2011-06-30"]
[null,"--Complete (1) and (2) and Check Here (X) If Summary Form Does Not Apply",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012,"2012-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013,"2013-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"2014-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015,"2015-06-30"]
[null,"(1)","Agency:",null,"F1000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"2016-06-30"]
[null,null,null,"Agency #","Fund",null,"Agency Name",null,null,null,null,null,"Fund/Accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"2017-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2018,"2018-06-30"]
[null,"(2)","Prepared By:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2019,"2019-06-30"]
[null,null,null,null,"Employee Name",null,null,null,null,null,"Title",null,null,null,"Phone",null,"Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2020,"2020-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2021,"2021-06-30"]
[null,null,"Approved By:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2022,"2022-06-30"]
[null,null,null,null,"Finance Officer/Executive Director Name",null,null,null,null,null,"Title",null,null,"Phone",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2023,"2023-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2024,"2024-06-30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2025,"2025-06-30"]
[]
[]
[]
[]
[null,null,null,"(3)",null,null,"(4)",null,null,null,null,null,"(5)"]
[null,null,null,"C.F.D.A.",null,null,"Grant/Entitlement",null,null,null,null,null,"Grant/Entitlement"]
[null,null,null,"Number",null,null,"Receivable",null,null,null,null,null,"Unearned Revenue"]
[]
[{"$f":"IF(G31+M31>0,\"Enter CFDA Number-->\",\" \")","v":" "}]
[{"$f":"IF(G32+M32>0,\"Enter CFDA Number-->\",\" \")","v":" "}]
[" "]
[" "]
[" "]
[" "]
[" "]
[" "]
[" "]
[" "]
[" "]
[]
[null,"(6)  TOTAL RECEIVABLES",null,null,null,null,{"$f":"SUM(G31:J41)","v":0}]
[]
[null,"(7)  TOTAL UNEARNED REVENUE",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M31:Q41)","v":0}]
[]
[]
[]
[]
[null,"(8)  Comments:"]
[]
[]
[]
[]
[]
["DO NOT WRITE BELOW THIS LINE - FOR OMES USE ONLY"]
[]
[null,null,null,null,null,"Account Number",null,null,null,"Dr.",null,null,null,null,"Cr."]
[null,null,"JE Posted:",null,null,"G",{"$f":"$D$13","v":0},0,"12"]
[null,null,"Federal Receivable",null,null,{"$f":"$D$13","v":0},{"$f":"$E$13","v":"F1000"},{"$f":"F13","v":0},"116000",{"$f":"IF($G43>0,$G43,0)","v":0},null,null,null,null,{"$f":"IF($G43<0,-$G43,0)","v":0}]
[null,null,"Unearned Revenue",null,null,{"$f":"$D$13","v":0},{"$f":"$E$13","v":"F1000"},{"$f":"F13","v":0},265000,{"$f":"IF(M45<0,M45,0)","v":0},null,null,null,null,{"$f":"IF(M45>0,M45,0)","v":0}]
[null,null,"Federal Revenue",null,null,{"$f":"$D$13","v":0},{"$f":"$E$13","v":"F1000"},{"$f":"F13","v":0},455101,{"$f":"IF(($J$60+$J$61-$O$60-$O$61)>0,0,-($J$60+$J$61-$O$60-$O$61))","v":0},null,null,null,null,{"$f":"IF(($J$60+$J$61-$O$60-$O$61)<0,0,($J$60+$J$61-$O$60-$O$61))","v":0}]
[null,null,null,null,null,{"$f":"$D$13","v":0},{"$f":"$E$13","v":"F1000"},{"$f":"$F$13","v":0}]
[null,null,"To Record Federal Grants Receivable and Unearned Revenue"]
[]
[]
[]
[]
[null,"--Return to OMES Financial Reporting Unit by September 9--",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24 D"]

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[{"$f":"'Page 1'!A2","v":"OMES Form D-1 (2021)"},null,null,null,null,null,"FEDERAL GRANT/ENTITLEMENT RECEIVABLES"]
[null,null,null,null,null,null,"AND UNAVAILABLE REVENUE"]
[null,null,null,null,null,null,{"$f":"'Page 1'!G5","v":"June 30, 2021"}]
[]
[]
[]
[]
["Complete this optional form to compute the federal grant receivables and unavailable revenue reported on the OMES GRANT/ENTITLEMENT"]
["RECEIVABLES AND UNAVAILABLE REVENUE SUMMARY, columns 3, 4 and 5."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C.F.D.A. Number"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter in Column 3 of"]
[null,"REIMBURSEMENT GRANTS",null,null,null,null,null,null,null,null,null,null,null,null,"Summary Form"]
[]
[null,"You incurred grant costs during the year.  Did you:",null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,"1.  Record grant expenditures or accounts payable?",null,null,null,null,null,null,null,null,null,"        "]
[null,null,"2.  Meet all grant requirements required for reimbursement of expenditures?"]
[null,null,"3.  Not receive the reimbursement by June 30?",null,null,null,null,null,null,null,null,null,"        "]
[null,"If you respond \"yes\" to all questions, record a receivable."]
[null,"Include this amount in column 4 of the Summary."]
[]
[null,"CASH ADVANCE AND LETTER OF CREDIT GRANTS"]
[]
[null,"You incurred direct or indirect grant costs.  Did you:",null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,"1.  Record grant expenditures or accounts payable?",null,null,null,null,null,null,null,null,null,"        "]
[null,null,"2.  Meet all grant requirements required for reimbursement of expenditures?",null,null,null,null,null,null,null,null,null,"        "]
[null,null,"3.  Not receive the related reimbursement by June 30?",null,null,null,null,null,null,null,null,null,"        "]
[null,"If you respond \"yes\" to all questions, record a receivable."]
[null,"Include this amount in column 4 of the Summary."]
[]
[null,"Have you drawn down or received cash at June 30 that ",null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,"represents neither expenditures or accounts payable?",null,null,null,null,null,null,null,null,null,null,"        "]
[null,"If you respond \"yes\", record unavailable revenue."]
[null,"Include this amount in column 5 of the Summary."]
[]
[null,"ENTITLEMENTS"]
[null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,"Is the entitlement for a period that began before June 30?",null,null,null,null,null,null,null,null,"        ",null,"        "]
[null,"Will you receive some of the related cash after June 30?",null,null,null,null,null,null,null,null,"        ",null,"        "]
[null,"If you respond \"yes\" to both questions, record a receivable."]
[null,"Include this amount in column 4 of the Summary."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Retain for Your Records"]

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["Period","Jun"]
[]
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["Journal Category/Group","GAAP",{"$f":"'Page 1'!F61","v":0},{"$f":"'Page 1'!I61","v":265000},{"$f":"'Page 1'!$E$13","v":"F1000"},{"$f":"IF($B$4=\"ModAccrual\",\"Modaccrual_Adj\",\"Accrual_Adj\")","v":"Modaccrual_Adj"},{"$f":"ROUND('Page 1'!J61,-3)","v":0},{"$f":"ROUND('Page 1'!O61,-3)","v":0},{"$f":"IF(G11>0,\"D\",\"C\")","v":"C"},{"$f":"IF(G11>0,G11,H11)","v":0},null,{"$f":"IF(AND(J11=0),\"\",CONCATENATE(C11,\";\",D11,\";FCCS_No Intercompany;\",\"FCCS_ClosingBalance_Input\",\";\",E11,\";\",F11,\";\",\"No Rounding\",\";\",I11,\";\",ABS(J11),\";\",K11))","v":""}]
["Regular or Auto-Reversal","A",{"$f":"'Page 1'!F62","v":0},{"$f":"'Page 1'!I62","v":455101},{"$f":"'Page 1'!$E$13","v":"F1000"},{"$f":"IF($B$4=\"ModAccrual\",\"Modaccrual_Adj\",\"Accrual_Adj\")","v":"Modaccrual_Adj"},{"$f":"ROUND('Page 1'!J62,-3)","v":0},{"$f":"ROUND('Page 1'!O62,-3)","v":0},{"$f":"IF(G12>0,\"D\",\"C\")","v":"C"},{"$f":"IF(G12>0,G12,H12)","v":0},null,{"$f":"IF(AND(J12=0),\"\",CONCATENATE(C12,\";\",D12,\";FCCS_No Intercompany;\",\"FCCS_ClosingBalance_Input\",\";\",E12,\";\",F12,\";\",\"No Rounding\",\";\",I12,\";\",ABS(J12),\";\",K12))","v":""}]
["Entry Status (W or P)","W"]