General Ledger Journal Entry (GLJE) Request

 

General Ledger Journal Entry (GLJE) Request

The GLJE Request process is used for processing certain transactions directly to the general ledger (GL) such as:

  • asset and liability transactions (e.g. accruals, inventory)
  • transfers between chartfield strings where uPlan cannot be used (e.g. class and project chartfield)
  • corrections which cannot be done through the source module/GLJE User Interface

GLJEs require appropriate controls; therefore, units do not have access to process and must submit an approved request to Research Services Office (RSO) or Financial Services - Financial Reporting and Accounting (FS-FR&A) for review, approval and processing.

The GLJE Request requirements are designed to meet the needs of all stakeholders (i.e. preparers, approvers, data entry staff, auditors).

In this guide:

Offices Responsible for Processing GLJE Request
Approvals
Processing Timelines
Submission of GLJE Request
Types of Request Forms
Retention of Source Documents  

Offices Responsible for Processing GLJE Request

GLJE Request are processed by RSO and FS-FR&A:

  • “Research” GLJEs:  For the purposes of this process research funds include: F330, F530, F531, F535, F550 RSO approves and processes all research GLJE requests, with the exception of asset and liability entries (this includes accruals) and internal purchases/sales. RSO also approves and processes transfers from endowments if the supporting documentation (FS-FR&A Standard Support Template) supports such a transfer.  There are some endowments whose purpose includes providing internal awards of funding for specific research projects.

In all other instances when the transaction is between research and operating, RSO will approve such GLJE Request first and send to FS-FR&A who will also approve and then process the entry.

  • “Operating” GLJEs:  Operating GLJEs, for the purposes of this process, include all those not processed by RSO. FS-FR&A approves and processes all operating GLJE’s.

Re: GLJE User Interface
Faculties and central service units (CSU) with high volumes of certain types of activity (e.g. internal purchases/sales) have been set up to use the GLJE User Interface process. Refer to Guide section General Ledger Journal Entry (GLJE) User Interface. Faculties and CSU with low volumes of internal purchases/sales must complete a GLJE Request to process the transaction and send to
FS-FR&A for review, approval and processing.
Note: Currently there is no other PeopleSoft functionality for processing internal purchases/sales transactions.

Approvals 

The following outlines the approvals required:

RESEARCH GLJE APPROVALS

Research GLJEs (at least one line is coded to research fund) exclude:

  • operating fund entries
  • asset and liability transactions (e.g. accruals)
  • internal purchases/sales

For the purposes of this process research funds include: F330, F530, F531, F535, F550

OPERATING GLJE APPROVALS

Operating GLJEs include:

  • operating fund entries
  • asset and liability transactions (all funds)
  • internal purchases/sales (all funds)

1. project budget owner(s)– debit lines

Confirms that the transaction is appropriate and eligible to the research project.

1. deptID budget owner – debit lines

Confirms the transaction is appropriate.

2. RSO

  • performs the appropriate level of review based on the type of transaction, including:

2. Senior Financial Officer (SFO)(1)

  • confirms that:
  • GLJE Request is the correct process for the transaction
  • the correct form is used
  • the entry is being requested on a timely basis
  • transactions are coded accurately
  • amounts are accurate
  • supporting documentation is appropriate and complete, and supports the amounts on the GLJE Request
  • approves the transaction for processing
  • entry has been prepared efficiently
  • when submitted to FS-FR&A for processing must be printable in landscape format

Note: it is the SFO’s responsibility to ensure that any budget owners (if they are not part of the GLJE form approval process) that are impacted by the transaction are advised or sign off accordingly.

3. FS-FR&A

  • performs the appropriate level of review based on the type of transaction
  • approves the transaction for processing

(1) If the SFO will be temporarily absent (e.g. vacation), it is preferable for GLJE Requests to be held until the SFO returns. If, however, the SFO anticipates these will be urgent, the SFO may authorize an alternate staff member to approve GLJE Requests, by notifying FS-FR&A in advance, indicating the period during which the alternate may approve these (i.e. start- and end-date). 

Note: Whether a coding or keying error, the unit must submit a correction via GLJE Request (Chartfield String Correction form).

Processing Timelines 

GLJE Requests that are correct and complete will be processed within the following timelines; any entries that cannot be processed will be returned to the preparer (research) or the SFO (operating).

If RSO or FS-FR&A is unable to meet the processing timeline, the preparer (research) or the SFO (operating) will be notified. 

PROCESSING PERIOD

TIMELINES

Monthly

 

GLJE Requests received by the third-last business day will be processed within the month.

Year-end

 

GLJE Requests related to March must be submitted as per deadline communicated in the Year-end Schedule. Approximately 2 weeks before the GL close, GLJE Requests will be processed every few days.

Submission of GLJE Request

In the interest of efficiency, please take into account the following:

  • When submitting an Operating GLJE Request please note:
    • Submit the GLJE Request as follows:
      • Subject line: GLJE request
      • Text body of email: must be blank,

Note: staff who are printing out the requests do not read any text in the body of the email.

    • Please do not submit questions or comments in the email submission. Any questions on preparation must be dealt with in advance of sending in the entry and any comments in support of the entry should be part of the support that is attached.
    • When submitting the GLJE Request, please ensure that each GLJE Request plus the supporting documentation is submitted as one pdf file.  Multiple GLJE Requests can be submitted via one email, however, each GLJE Request (plus supporting documentation) must be attached as a separate pdf file.
  • Minimum thresholds are applicable to certain operating GLJE Requests. At the SFO’s discretion, a higher minimum threshold may be applied. Units are also encouraged to take into consideration the cost-benefit of processing small transactions to restricted funds.
  • If there are multiple credit or debit lines for the same chartfield string, then this must be totaled into one line.
  • If an Operating GLJE Request has 20 or more lines of coding then FS requires a file that can be used to upload to the GL.  The unit would:
    • prepare this entry using the GLJE User Interface Template
    • complete the GLJE Interface Request
    • When submitting this GLJE Request, it is necessary to attach the two separate attachments for each GLJE Request: 1) the GLJE Interface Request (including supporting documentation) (pdf) and 2) the GLJE User Interface Template. Note: In the case of any errors that prevent processing the entry, FS will return the entire entry (i.e. will not process) and provide details on nature of errors.
  • RSO requires submission of both the approved GLJE Request (pdf) and the Excel spreadsheet.  The excel spreadsheet is required to assist in the data entry process.

Note: When undergoing a significant departmental re-organization involving changes to the chartfield string structure contact FS to determine the most efficient way to prepare and process any resulting conversion entries. 

Types of GLJE Request Forms

To ensure the correct version of the form is used, the preparer must always go to the Forms Cabinet to obtain the form.  Each form has additional information (provided on the “Additional Info” tab) to assist in preparing the entry efficiently and accurately. Please review this information before preparing each entry, giving particular attention to the requirements for line descriptions and type of supporting documentation required.

There are specific forms for operating and research GLJE Requests as shown below. 

There are specific forms for operating and research GLJE Requests as shown below. 

OPERATING GLJE REQUEST FORMS

Operating GLJEs include:

  • operating fund entries
  • asset and liability transactions (all funds)
  • internal purchases/sales (all funds)

FORM NUMBER & MASK

FORM NAME

PURPOSE

MINIMUM PER LINE

1

ACR

Research and Operating: Accrual (Expense)

 

To record expense of product/service received for which payment will be processed in the next period.Most unitsare not required to make any accruals through the year, only at year-end.

Refer to GLJE Request form

Research and Operating: Accrual (Revenue)

 

To record revenue for product/service delivered to customer for which the billing or cash sale will be processed in the next period.Most unitsare not required to make any accruals through the year, only at year-end.

Refer to GLJE Request form

2

FSK

Operating: GLJE - Other

To request a GLJE for which no other form is appropriate.

3

FSK

Operating: Chartfield String Correction

 

To process chartfield string corrections that cannot be processed in the originating module/GLJE User Interface.

$250 (Funds F100, F210, F310 only)

4

FSK

Operating: Standard GLJE

To process standard GLJE Requests supported by an FS-FR&A Standard Support Template.

Note: SFO would contact FS-FR&A if they believe they have a standard GLJE Request.

n/a

5

FSK

Research and Operating: Internal Sale

To processinternal sales where the Faculty/CSU does not have a GLJE User Interface.

n/a

6

FSK

Operating: Funds Transfer

To transfer funds within or between the operating funds F210 and F100 when the entry cannot be processed via a budget transfer OR transfers distinctly within F551 and within F310

Note: Amounts for this request must be in whole dollars.

$250

 

GLJE User Interface Request and GLJE User Interface Template

These two forms are required to be used together where an Operating GLJE Request has 20 or more lines of coding.

$250

  

RESEARCH GLJE REQUEST FORMS

Research GLJEs (at least one line is coded to research fund) exclude:

  • operating fund entries
  • asset and liability transactions (e.g. accruals)
  • internal purchases/sales

For the purposes of this process research funds include: F330, F530, F531, F535, F550

FORM NUMBER & MASK

FORM NAME

PURPOSE

10

RSK

Research – Endowment Transfer

To transfer funds between endowment and funds F530, F531, F535, supported by the FS-FR&A Standard Support Template. The Standard Support Template is an internal form. If the SFO believes they have an endowment that would regularly transfer which does not already have a template they would contact FS-FR&A.

11

RSK

Research General Ledger Journal Entry (GLJE) Request

To:

  • transfer from operating to cash-based research projects
  • correct research project chartfield string coding errors that cannot be corrected in the originating module/system
  • recover expenses from a research project where the recovery
    • cannot be processed by an APJV as the charge is made up of costs on multiple invoices (e.g. charges by the department for photocopying)
    • is based on a shared expense agreement (e.g., charges recovered by one research project from other research projects based)
  • transfer a project balance and close the project

Retention of Source Documents  

RSO and FS-FR&A retain the GLJE Requests and supporting documentation (source document) for the statutory period of six years plus the current year. At a future date, if the unit requires a copy of the source document, this may be obtained by requesting through the applicable office:

  • FS-FR&A: fs.requests@ualberta.ca 
  • RSO: researchjv@ualberta.ca

Units are not required to retain copies of GLJE Requests.

 

Last update: April 2018