Summary
Description
You may observe that the Manufacturing (MF) Work in Progress Report displays an outstanding Work in Progress (WIP) balance for a completed manufacturing process in a historical financial year. The WIP Report’s balance should normally be zero for all completed manufacturing processes.
As a result, the MF WIP report may not balance with the Manufacturing WIP Control account.
Resolution
Consider a real-life case study below upon which the following was determined and advised to the client:
a) Financial Reports Restating
The Manufacturing WIP report revealed non-zero balances for manufacturing processes that were completed long before the current financial year
Already it has to be considered to restate the historical financial reports for the actual historical year in which the manufacturing process was completed, e.g., Year 2 (Jan 2013 to Dec 2013) and all years going forward, if this manufacturing’s WIP balance is going to be corrected.
This is because it may have an influence on the company’s financial reports, specifically on the relevant WIP Control account/s and Balance Sheet.
b) Rounding Issues
In one case, it was detected that the WIP Report’s balance for a specific Bill Master item was acceptable (the 0.0335) due to rounding issues. You can therefore consider to simply accept such minute value differences.
c) Unstable Network Connections
Although this is not always a given, the abovementioned differences may have been due to an unstable network connection at the critical time when the specific manufacturing process was processed.
Therefore, please consider the following:
1. The best advise in this case is to allow a formal company data fix. Therefore, please consult with your Sage Evolution Business Partner or Sage Evolution Support to arrange this.
2. When done, also consult with your main accountant/auditor if previously published and stated financial reports need to be restated/republished due to changed WIP Report balances for prior years.
This is because the WIP Report should always correspond with the company’s WIP Control account balance (and vice versa). Therefore, if the WIP report changes, it implies a corresponding change on the WIP Control account as well.
3. Of course, also check and fix any unstable network connections to prevent this from occurring in the future.