1. Cost Transfers (GL Expense Transfers)

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

3. 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)

4. 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

5. 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.

6. 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://www.gru.edu/finance/controller/finac ctg/index.php http://www.gru.edu/finance/controller/finac ctg/index.php http://www.gru.edu/finance/controller/finac ctg/index.php

7. 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? under View a Sample Form http://www.gru.edu/finance/controller/finacct g/finacctg_howdoi.php http://www.gru.edu/finance/controller/finacct g/finacctg_howdoi.php

9. 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.

10. Travel 600000 budgetary account codes Travel, account codes that begin with a 6, 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.

11. 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 6%, 751%, and 752% account codes.

12. 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 PeopleSoft HRMS. These accounts are also required to be reported to the Georgia Department of Audits by employee.

13. 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://www.gru.edu/finance/controller/finac ctg/documents/payroll-cost-transfer- procedure-1_2.pdf http://www.gru.edu/finance/controller/finac ctg/documents/payroll-cost-transfer- procedure-1_2.pdf

15. Uploads v. Paper Any cost transfer that is more than 10 lines will need to be submitted to financialcal@gru.edu as an upload. financialcal@gru.edu 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.

16. Query Criteria

17. AP Upload Example AccountFundDeptProgramClassBud RefProjectRefLine Descr Sum AmountYearPeriodJournal IDDateLong Descr 72711010000303000101620011000201300921374ACCUDATA 104.1220131AP000745967/10/2012AP Accrual 71410210000303000101540011000201300926062NASFAA 1,519.0020132AP000753638/1/2012AP Accrual MCG_GL_JOURNAL_LIKE_CFC Query 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. GCHCAF00100. AccountFundDeptProgramClassBud RefProjectJE AmountRefLine Descr Sum AmountYearPeriodJournal IDDateLong Descr 727110100003030001016200110002013 (104.12)00921374ACCUDATA 104.1220131AP000745967/10/2012AP Accrual 714102100003030001015400110002013 (1,519.00)00926062NASFAA 1,519.0020132AP000753638/1/2012AP Accrual 727110200703030001016200620302013GCHCAF00100 104.1200921374ACCUDATA20131AP000745967/10/2012AP Accrual 714102200703030001016200620302013GCHCAF00100 1,519.0000926062NASFAA20132AP000753638/1/2012AP Accrual

18. Travel Upload Example MCG_GL_JE_LIKE_CFC_OPEN_ITEM Query 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. GCHCAF00100. AccountFundDeptProgramClassBud RefProjectOpen Item KeyRefLine DescrSum AmountYearPeriodJournal IDDateLong Descr 64111010000303000101620011000201399999900957198Craft 11/29/12 Athens GA51.41020136AP0007845712/5/2012AP Accrual 64116010000303000101620011000201399999900958226D265570_CRAFT_11281241.68020136AP0007857712/10/2012AP Accrual 64111010000303000101620011000201399999900975786CRAFT_022013_STATEWIDE65.00020138AP000801732/21/2013AP Accrual AccountFundDeptProgramClassBud RefProject JE amtOpen Item KeyRefLine Descr Sum AmountYearPeriodJournal IDDateLong Descr 641110100003030001016200110002013 (51.41)99999800957198Craft 11/29/12 Athens GA 51.4120136AP0007845712/5/2012AP Accrual 641160100003030001016200110002013 (41.68)99999800958226D265570_CRAFT_112812 41.6820136AP0007857712/10/2012AP Accrual 641110100003030001016200110002013 (65.00)99999800975786CRAFT_022013_STATEWIDE 65.0020138AP000801732/21/2013AP Accrual 641110200703030001016200620302013 GCHCA F00100 51.4199999800957198Craft 11/29/12 Athens GA20136AP0007845712/5/2012AP Accrual 641160200703030001016200620302013 GCHCA F00100 41.6899999800958226D265570_CRAFT_11281220136AP0007857712/10/2012AP Accrual 641110200703030001016200620302013 GCHCA F00400 65.0099999800975786CRAFT_022013_STATEWIDE20138AP000801732/21/2013AP Accrual

19. Personal Service Upload Example MCG_PAYROLL_BY_DEPTID Query 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. GCHCAF00100. NameAccountFundDeptProgramClassProjectBudget PeriodExpendedReport IDPay Run IDDateIDPositionRun DateTrans Type Due,John5211001000030300010162001100020139999.990049914372O41210/31/20129999990000999910/18/2012PIEX Due,John551100100003030001016200110002013999.990049918274O41210/31/20129999990000999910/18/2012PIEX Due,John55120010000303000101620011000201399.990049924218O41210/31/20129999990000999910/18/2012PIEX Due,John552100100003030001016200110002013999.990049930496O41210/31/20129999990000999910/18/2012PIEX Due,John553110100003030001016200110002013999.990049937842O41210/31/20129999990000999910/18/2012PIEX Due,John55321010000303000101620011000201399.990049945191O41210/31/20129999990000999910/18/2012PIEX NameAccountFundDeptProgramClassProjectBudget PeriodJe amtExpendedReport IDPay Run IDDateIDPositionRun DateTrans Type Due,John521100100003030001016200110002013-9999.999999.990049914372O41210/31/20129999990000999910/18/2012PIEX Due,John551100100003030001016200110002013-999.99999.990049918274O41210/31/20129999990000999910/18/2012PIEX Due,John551200100003030001016200110002013-99.9999.990049924218O41210/31/20129999990000999910/18/2012PIEX Due,John552100100003030001016200110002013-999.99999.990049930496O41210/31/20129999990000999910/18/2012PIEX Due,John553110100003030001016200110002013-999.99999.990049937842O41210/31/20129999990000999910/18/2012PIEX Due,John553210100003030001016200110002013-99.9999.990049945191O41210/31/20129999990000999910/18/2012PIEX Due,John52110020070303000101620062030GCHCAF0040020139999.990049914372O41210/31/20129999990000999910/18/2012PIEX Due,John55110020070303000101620062030GCHCAF004002013999.990049918274O41210/31/20129999990000999910/18/2012PIEX Due,John55120020070303000101620062030GCHCAF00400201399.990049924218O41210/31/20129999990000999910/18/2012PIEX Due,John55210020070303000101620062030GCHCAF004002013999.990049930496O41210/31/20129999990000999910/18/2012PIEX Due,John55311020070303000101620062030GCHCAF004002013999.990049937842O41210/31/20129999990000999910/18/2012PIEX Due,John55321020070303000101620062030GCHCAF00400201399.990049945191O41210/31/20129999990000999910/18/2012PIEX

20. Questions/Answers

21. References Websites –GRU Controllers Division http://www.gru.edu/finance/controller/ http://www.gru.edu/finance/controller/ –USG BOR Policy Manual http://www.usg.edu/business_procedures_ma nual/ http://www.usg.edu/business_procedures_ma nual/ http://www.usg.edu/business_procedures_ma nual/

22. Conclusion This concludes Cost Transfers (GL Expense Transfers) If you have any questions, you may contact –Julie Wilson – juwilson@gru.edu, 706-721-9179 juwilson@gru.edu –Laura Craft – lcraft@gru.edu, 706-721-6235 lcraft@gru.edu –Barandy Brock – bbrock@gru.edu, 706-721-2903 bbrock@gru.edu –Andrea Bennett – anbennett@gru.edu, 706-721-2136 anbennett@gru.edu –Tania Harris – tanharris@gru.edu, 706-721-2135 tanharris@gru.edu Thank you