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.
Read as is.

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)
This session will detail the purpose of cost transfers; provide an overview of the different cost transfer types and discuss the ‘what’, ‘how’ and ‘who’ of cost transfer submissions.

4. Agenda Purpose of cost transfers (GL expense transfers)
Accounts Payable and PCard & budgetary account codes
Travel budgetary account codes
Personal service budgetary account codes
Uploads v. paper
Query criteria
AP Upload Example
Travel Upload Example
Personal Service Upload Example
Read As Is.

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.
The purpose of cost transfers is to either make corrections to or move expenses to and/or from Chart Field Combinations.

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
Budgetary Accounts such as Accounts Payable and Pcard can be submitted as an using the upload spread sheet or as a paper cost transfer form. Both forms can be found on the Controller’s Division webpage.

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

8. This is a copy of the paper cost transfer from and example of how it should be completed.

9. The Budget Transaction Detail report or query can be used as backup.
Accounts Payable, PCard, & budgetary account codes (cont’d)
The Budget Transaction Detail report or query can be used as backup.
120_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.
Back up information such as The Budget Detail Report or Query information should be submitted with the Cost Transfer request. It should have appropriate authorized signatures and contact numbers.

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.
When submitting cost transfers for Travel expenses, the employee id or vendor id are required for State reporting purposes.

11. Travel 600000 budgetary account codes (cont’d)
The Budget Transaction Detail report or query can be used as backup.
120_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 will not pull on this query. The query will only pull 6%, 751%, and 752% account codes.
The Budget Transaction Detail Report or Query information can be provided as back up for Travel cost transfers.

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.
Personal Service Cost transfers are budgetary accounts that begin with 5 or 723. The transaction id or report id are required for State reporting purposes.

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.
The procedures for payroll cost transfers can be found on the Controller’s Division-Financial Accounting webpage.

14. This is a copy of the Payroll Cost Transfer Form.

15. Uploads v. Paper
Any cost transfer that is more than 10 lines will need to be submitted to 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 , with a simple reply from the individual who is authorized to sign.
Cost Transfer that require more than the 10 lines provided on the cost transfer form should be sent on an upload spreadsheet and ed to Approvals can be in the form of an response.

16. Query Criteria
Here is an example of how the query, MCG_GL_Journal_Like_CFC ,is used.

17. AP Upload Example 120_GL_JOURNAL_LIKE_CFC Query
Account
Fund
Dept
Program
Class
Bud Ref
Project
Ref
Line Descr
Sum Amount
Year
Period
Journal ID
Date
Long Descr
727110
10000
16200
11000
2013
ACCUDATA
104.12 1 AP
7/10/2012
AP Accrual
714102
15400
NASFAA
1,519.00 2 AP
8/1/2012
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.
Account
Fund
Dept
Program
Class
Bud Ref
Project
JE Amount
Ref
Line Descr
Sum Amount
Year
Period
Journal ID
Date
Long Descr
727110
10000
16200
11000
2013
(104.12)
ACCUDATA
104.12 1 AP
7/10/2012
AP Accrual
714102
15400
(1,519.00)
NASFAA
1,519.00 2 AP
8/1/2012
20070
62030
GCHCAF00100
Here is an example of an AP upload. The query information was downloaded to excel and then modified to be used as an upload spreadsheet.

18. Travel Upload Example 120_GL_JE_LIKE_CFC_OPEN_ITEM Query
Account
Fund
Dept
Program
Class
Bud Ref
Project
Open Item Key
Ref
Line Descr
Sum Amount
Year
Period
Journal ID
Date
Long Descr
641110
10000
16200
11000
2013
999999
Craft 11/29/12 Athens GA
51.410 6 AP
12/5/2012
AP Accrual
641160
D265570_CRAFT_112812
41.680 AP
12/10/2012
CRAFT_022013_STATEWIDE
65.000 8 AP
2/21/2013
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.
Account
Fund
Dept
Program
Class
Bud Ref
Project
JE amt
Open Item Key
Ref
Line Descr
Sum Amount
Year
Period
Journal ID
Date
Long Descr
641110
10000
16200
11000
2013
(51.41)
999998
Craft 11/29/12 Athens GA
51.41 6 AP
12/5/2012
AP Accrual
641160
(41.68)
D265570_CRAFT_112812
41.68 AP
12/10/2012
(65.00)
CRAFT_022013_STATEWIDE
65.00 8 AP
2/21/2013
20070
62030
GCHCAF00100
GCHCAF00400
Here is an example of a Travel upload. The query information was downloaded to excel and then modified to be used as an upload spreadsheet.

19. Personal Service Upload Example
120_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
16200
11000
2013
O412
10/31/2012
999999
10/18/2012
PIEX
551100
999.99
551200
99.99
552100
553110
553210
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.
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
16200
11000
2013
O412
10/31/2012
999999
10/18/2012
PIEX
551100
999.99
551200
-99.99
99.99
552100
553110
553210
20070
62030
GCHCAF00400
Here is an example of a Personal Service upload. The query information was downloaded to excel and then modified to be used as an upload spreadsheet.

20. Questions/Answers

21. References
Websites
GRU Controllers Division
USG BOR Policy Manual
For additional information, please access the Controller’s Office webpage or the USG BOR Policy Manual.

22. Conclusion This concludes Cost Transfers (GL Expense Transfers)
If you have any questions, you may contact
Julie Wilson –
Laura Craft –
Barandy Brock –
Andrea Bennett –
Tania Harris –
Thank you
For any questions, please contact the listed Financial Accounting personnel. Thank you.