PBC Replacement List

Item

Location in Validis

Trial balance as of Year-End in Excel format showing account numbers, account descriptions and balances.

Validis Working Papers - Financial Reports - Trial Balance

Comparative Balance Sheet (internal) as of Year-End and Prior Year

Validis Working Papers - Financial Reports - Balance Sheet

Comparative Income Statement (internal) for the year ended Year-End and Prior Year

Validis Working Papers - Financial Reports - Income Statement

Detail schedule of legal fees (by invoice) including the name of legal counsel.

User Interface - Trial Balance or Income Statement drill down

Report in Excel format showing all general journal entries during the year in date order. Please include in the report amounts, account descriptions, account numbers, journal entry descriptions, employee recording entry and date of entry.

Validis - Generate Journal Entries Report

General Ledger Detail Report in Excel format

Validis - Generate General Ledger Report

Reconciliation/roll-forward of line of credit and long- term debt balances showing beginning balances, borrowings, repayments, ending balance.

Validis – Trial Balance or Balance Sheet – Movement report

Roll-forward of member's equity for the year end Year-End.

Validis – Trial Balance or Balance Sheet – Movement report

Detail schedule of any equity transactions occurring during the year, along with supporting documentation.

Validis – Trial Balance or Balance Sheet – Movement report

Detail accounts receivable aging schedule (in Excel) reconciled to the trial balance as of Year-End.

Validis Working Papers - AR Reports - Aged Receivables

Schedule of all credit memos issued subsequent to year end to date for returned product or other sale reversals.

Validis – Receivables Ledger - Receivables Movement Report (Create for Subsequent Period)

Schedule of revenues and cost of sales, by month, for current year.

Validis - Income Statement (Create by Month)

Listing of revenue by customer that reconciles to the trial balance. Prepare disclosure amounts for revenue concentrations for customers that represent > 10% of sales, if any.

Validis Working Papers - AR Reports - Sort/Filter Sales Invoices Report and Top 20 AR

Fixed asset roll-forward from beginning of the year through Year-End.

Validis Working Papers - Property Reports - Fixed Asset Summary and Analysis

Schedule of all additions through Year-End (including CIP schedule roll-forward) reconciled to the fixed asset roll-forward.

Validis Working Papers - Property Reports - Fixed Asset Movements

Schedule of all fixed asset retirements and sales through Year-End, reconciled to the fixed asset roll- forward. Provide supporting documents and detail for any gains/losses on asset sales or dispositions, including cash receipts detail from proceeds (check copies & bank statements).

Validis Working Papers - Property Reports - Fixed Asset Movements

Validis Balance Sheet, Income Statement, Trial Balance – Movement report

Detail repairs and maintenance schedules in Excel through Year-End reconciled to the trial balance repairs and maintenance accounts. Schedule should include invoice #, invoice amount, date paid/accrued and vendor.

Validis - Trial Balance or Income Statement – Movement report

Accounts payable aging as of Year-End. Schedule should reconcile to accounts payable balances per trial balance.

Validis Working Papers - AP Reports - Aged Payables

Subsequent period check disbursement register in Excel format. Schedule should include all check, ACH and wire transfer disbursements from all bank accounts.

Validis - Bank -  Bank Accounts Movement Report (Sort/Filter)

Schedule of other accrued bonuses as of Year-End.

Validis Balance Sheet –

Movements Report or Validis Working Papers – Other Assets

Schedule of accrued vacation as of Year-End.

Validis Balance Sheet –

Movements Report or Validis Working Papers – Other Assets

Schedule of other accrued expenses as of Year-End.

Validis Balance Sheet –

Movements Report or Validis Working Papers – Other Assets

Schedule of prepaid expenses and deposits at Year-End.

Validis Balance Sheet –

Movements Report or Validis Working Papers – Other Assets

Schedule of any other asset accounts, including due to/from affiliates, as of Year-End.

Validis Balance Sheet –

Movements Report or Validis Working Papers – Other Assets

Schedule of any other liability accounts as of Year- End.

Validis Working Papers - AP Reports -

Accounts Payable and Accrued Liabilities Analysis