Cost Transfers GL Expense Transfers Purpose This session

Cost Transfers (GL Expense Transfers)

Purpose This session is designed to provide an overview of cost transfers (GL expense transfers) and its application at Georgia Regents University.

Objectives Purpose of cost transfers (GL expense transfers) Different types of cost transfers (GL expense transfers) What, how and who to submit cost transfers (GL expense transfers)

Agenda Purpose of cost transfers (GL expense transfers) Accounts Payable and PCard - 700000 & 800000 budgetary account codes Travel - 600000 budgetary account codes Personal service - 500000 budgetary account codes Uploads v. paper Query criteria AP Upload Example Travel Upload Example Personal Service Upload Example

Purpose of cost transfers (GL expense transfers) To correct any part of the chart field combination (CFC) i. e. Account code, Fund, Department, Program, Class or Project. To move an expense to an alternate CFC.

Accounts Payable, PCard, 700000 & 800000 budgetary account codes Can be submitted as an upload or paper cost transfer. Both forms can be found on the Financial Accounting and Reporting website http: //georgiahealth. edu/finance/controller/f inacctg/

Accounts Payable, PCard, 700000 & 800000 budgetary account codes (cont’d) A completed paper cost transfer can be found on the Financial Accounting and Reporting website - How Do I? http: //georgiahealth. edu/finance/controller/f inacctg/finacctg_howdoi. html

Accounts Payable, PCard, 700000 & 800000 budgetary account codes (cont’d) The Budget Transaction Detail report or query can be used as backup. MCG_GL_JOURNAL_LIKE_CFC is a good query to use. Authorized Signature should match what is on file with Financial Information Systems and Reporting. Person preparing cost transfers name should be legible, i. e. printed, and a contact number.

Travel 600000 budgetary account codes Travel, account codes that begin with a 64, need the employee Id. Per Diem and Fees, account codes that begin with 751 and 752 need vendor Ids. The employee and vendor Ids are used as the Open Item Key. These accounts are required to be reported to the Georgia Department of Audits by employee and vendor.

Travel 600000 budgetary account codes (cont’d) The Budget Transaction Detail report or query can be used as backup. MCG_GL_JE_LIKE_CFC_OPEN_ITEM is a good query to use. But this query will only pull account codes that have open items populated. Account codes like 714100 will not pull on this query. The query will only pull 64%, 751%, and 752% account codes.

Personal Service 500000 budgetary account codes Personal Service, account codes that begin with 5 or 723(College Work Study), need the Transaction Id or Report Id from the PERS_SERV_BOR table. This table is used to reconcile to People. Soft HRMS. These accounts are also required to be reported to the Georgia Department of Audits by employee.

Personal Service 500000 budgetary account codes (cont’d) You can find the procedures for payroll cost transfers on the Financial Accounting and Reporting website. The procedures include several queries. http: //georgiahealth. edu/finance/controller/f inacctg/Payroll%20 Cost%20 Transfer%20 P rocedure 1_2. pdf

Uploads v. Paper Any cost transfer that is more than 10 lines will need to be submitted to financialcal@gru. edu as an upload. Uploads save departments time and help limit keying errors. Queries downloaded to Excel and used for the upload. Approval can be via email, with a simple reply from the individual who is authorized to sign.

Query Criteria

AP Upload Example MCG_GL_JOURNAL_LIKE_CFC Query Account 727110 714102 Fund Dept Program 10000 30300010 16200 10000 30300010 15400 Class 11000 Bud Ref Project Ref 2013 00921374 2013 00926062 Line Descr ACCUDATA NASFAA Sum Amount Year Period Journal ID Date Long Descr 104. 12 2013 1 AP 00074596 7/10/2012 AP Accrual 1, 519. 00 2013 2 AP 00075363 8/1/2012 AP Accrual Query modified to use as an upload. JE amount column added as well as the CFC that the expense are being moved to, i. e. GCHCAF 00100. Account Fund Dept 727110 10000 714102 Program Class Bud Ref Project 30300010 16200 11000 2013 10000 30300010 15400 11000 2013 727110 20070 30300010 16200 62030 2013 GCHCAF 00100 714102 20070 30300010 16200 62030 2013 GCHCAF 00100 JE Amount Ref Line Descr (104. 12) 00921374 ACCUDATA (1, 519. 00) 00926062 NASFAA 104. 12 00921374 ACCUDATA 1, 519. 00 00926062 NASFAA Sum Amount Year Period Journal ID Date Long Descr 104. 12 2013 1 AP 00074596 7/10/2012 AP Accrual 1, 519. 00 2013 2 AP 00075363 2013 1 AP 00074596 7/10/2012 AP Accrual 2013 2 AP 00075363 8/1/2012 AP Accrual

Travel Upload Example MCG_GL_JE_LIKE_CFC_OPEN_ITEM Query Account Fund Open Item Key Ref 641110 10000 30300010 16200 Dept Program Class 11000 2013 Bud Ref Project 999999 00957198 Craft 11/29/12 Athens GA Line Descr Sum Amount 51. 410 2013 Year Period 6 AP 00078457 Journal ID Date 12/5/2012 AP Accrual Long Descr 641160 10000 30300010 16200 11000 2013 999999 00958226 D 265570_CRAFT_112812 41. 680 2013 6 AP 00078577 12/10/2012 AP Accrual 641110 10000 30300010 16200 11000 2013 999999 00975786 CRAFT_022013_STATEWIDE 65. 000 2013 8 AP 00080173 2/21/2013 AP Accrual Query modified to use as an upload. JE amount column added as well as the CFC that the expense are being moved to, i. e. GCHCAF 00100. Account Fund Dept JE amt Open Item Key Ref 641110 10000 30300010 16200 Program Class Bud Ref 11000 2013 (51. 41) 999998 00957198 Craft 11/29/12 Athens GA 51. 41 2013 6 AP 00078457 641160 10000 30300010 16200 11000 2013 (41. 68) 999998 00958226 D 265570_CRAFT_112812 41. 68 2013 6 AP 00078577 12/10/2012 AP Accrual 641110 10000 30300010 16200 11000 2013 (65. 00) 999998 00975786 CRAFT_022013_STATEWIDE 65. 00 2013 8 AP 00080173 2/21/2013 AP Accrual 51. 41 999998 00957198 Craft 11/29/12 Athens GA 2013 6 AP 00078457 12/5/2012 AP Accrual 41. 68 999998 00958226 D 265570_CRAFT_112812 2013 6 AP 00078577 12/10/2012 AP Accrual 65. 00 999998 00975786 CRAFT_022013_STATEWIDE 2013 8 AP 00080173 641110 20070 30300010 16200 62030 2013 641160 20070 30300010 16200 62030 2013 641110 20070 30300010 16200 62030 2013 Project GCHCA F 00100 GCHCA F 00400 Line Descr Sum Amount Year Period Journal ID Date Long Descr 12/5/2012 AP Accrual 2/21/2013 AP Accrual

Personal Service Upload Example MCG_PAYROLL_BY_DEPTID Query Name Account Fund Dept Program Class Project Budget Period Expended Report ID Pay Run ID Date ID Position Run Date Trans Type Due, John 521100 10000 30300010 16200 11000 2013 9999. 99 0049914372 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551100 10000 30300010 16200 11000 2013 999. 99 0049918274 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551200 10000 30300010 16200 11000 2013 99. 99 0049924218 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 552100 10000 30300010 16200 11000 2013 999. 99 0049930496 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553110 10000 30300010 16200 11000 2013 999. 99 0049937842 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553210 10000 30300010 16200 11000 2013 99. 99 0049945191 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Query modified to use as an upload. JE amount column added as well as the CFC that the expense are being moved to, i. e. GCHCAF 00100. Name Account Fund Dept Program Class Project Budget Period Je amt Expended Report ID Pay Run ID Date ID Position Run Date Trans Type Due, John 521100 10000 30300010 16200 11000 2013 -9999. 99 0049914372 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551100 10000 30300010 16200 11000 2013 -999. 99 0049918274 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551200 10000 30300010 16200 11000 2013 -99. 99 0049924218 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 552100 10000 30300010 16200 11000 2013 -999. 99 0049930496 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553110 10000 30300010 16200 11000 2013 -999. 99 0049937842 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553210 10000 30300010 16200 11000 2013 -99. 99 0049945191 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 521100 20070 30300010 16200 62030 GCHCAF 00400 2013 9999. 99 0049914372 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551100 20070 30300010 16200 62030 GCHCAF 00400 2013 999. 99 0049918274 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 551200 20070 30300010 16200 62030 GCHCAF 00400 2013 99. 99 0049924218 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 552100 20070 30300010 16200 62030 GCHCAF 00400 2013 999. 99 0049930496 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553110 20070 30300010 16200 62030 GCHCAF 00400 2013 999. 99 0049937842 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX Due, John 553210 20070 30300010 16200 62030 GCHCAF 00400 2013 99. 99 0049945191 O 412 10/31/2012 999999 00009999 10/18/2012 PIEX

Questions/Answers

References Websites – GRU Controllers Office http: //www. georgiahealth. edu/finance/controlle r/ – USG BOR Policy Manual http: //www. usg. edu/business_procedures_ma nual/

Conclusion This concludes Cost Transfers (GL Expense Transfers) If you have any questions, you may contact – – – Julie Wilson – jwilson@gru. edu, 706 -721 -9179 Laura Craft – lcraft@gru. edu, 706 -721 -6235 Barandy Brock – bbrock@gru. edu, 706 -721 -2903 Karen Castleberry – kcastleberry@gru. edu, 706 -721 -2135 Andrea Buchanan – abuchanan@gru. edu, 706 -721 -2136 Thank you