Use a Cover Page
All spreadsheets must have a cover page.  It is set aside as the first worksheet sheet of the spreadsheet as a documentation sheet and is used purely for identification and control purposes. The cover page should include  a short description of the

• Spreadsheet purpose, owner and version number
• Input and output descriptions
• Styles Description and Legend, if applicable
• Changes made to the spreadsheet (who, when and how tested)
• Special characteristics (i.e., use of macros)

Create a “How To” Tab
Document the design of your spreadsheet on a separate HOW TO tab.  The tab may include a diagram to describe how the spreadsheet works.

Document your Workbook Properties
Provide basic documentation using Excel’s Workbook Properties. Make the properties easily accessible by setting “Prompt” for workbook properties.   Document the following information in the properties:

• Title of the spreadsheet
• Who owns the spreadsheet
• Filename and location
• Last change date

Define Headers and Footers
All printed spreadsheets should incorporate the worksheet properties described above in the footer section.  In addition, headers should include the following, if applicable:

• Business cycle area
• Dates associated with the financial data presented (i.e., As of 12/31/07)