The adjusted fund balance and working capital should be calculated for every service fund. The over-under recovery should be calculated to determine if your fund has a surplus or a deficit. If you are over or under recovered, this impacts what you should charge your customers.

Complete the Expenditures, Equipment Depreciation, and Salaries and Wages tabs before completing the Fund Balance tab.

1. You should already have run the Webi report to calculate the Fund Balance Report.
   NOTE: See the Fund Balance: Running the Webi Report job aid for assistance.
2. Open the saved Fund Balance Report and History Report in Excel.
3. Click on Fund Balance tab.  Note: the Fund Balance History tab is only for reference and is not necessary to populate the template.
4. Copy the fund balance table for the 3E fund including headers and totals.
5. Open a previously saved version of the Service Activity Rate Calculation Template if adding data to an existing rate calculation Excel file.
6. Click on the Adjusted Fund Balance tab.
7. Paste the fund balance table from the Fund Balance Report and History Report underneath the Calculations of Fund Balance Over/Under Recoveries section.
8. Type in (or copy/paste) the Financial Fund Code for the fund from the Fund Balance table you pasted onto this tab.
9. Type in the Financial Fund Title for the fund from the Fund Balance table you pasted onto this tab.
10. Type in the End of Year Fund Balance amount for the fund from the Fund Balance table you pasted onto this tab.
    NOTE: If the balance is negative (surplus), ensure that you input the negative value.
11. Replace the titles Rate #1, Rate #2, etc., to something more descriptive. For example, Microscope Rate, X-Ray Rate, Truck Rate, etc. You may add or delete rate columns, as necessary.
12. Click the Save button.