1. 1 Understanding the Journal Workflow Process Presented by Frank Leonard March 17, 2005

2. 2 Objective  To describe the journal process workflow  To outline the responsibilities placed on each of the roles required to complete the journal process Understanding the Journal Workflow Process

3. 3 Definition of Journal Workflow Journal workflow describes how a journal moves through an organization. The goal of journal workflow can be seen as the ability to get the right work to the appropriate person at the right time. Understanding the Journal Workflow Process

4. 4 Three roles are impacted by the journal workflow process: 1. The Journal Processor 2. The Department Journal Approver 3. The Central Journal Approver Understanding the Journal Workflow Process

5. 5 Journal Processor This role is responsible for creating, edit checking, budget checking and submitting the journal entries. See Quick Reference Flow Chart 1.1 Understanding the Journal Workflow Process

6. 6 Department Journal Approver This role is responsible for approving all journal entries made by those they supervise. It is the responsibility of this role to verify that all journal lines are valid and accurate prior to submitting it to the ACO for Central Approval. See Quick Reference Flow Chart 1.2 Understanding the Journal Workflow Process

7. 7 This role is responsible for reviewing, approving, and posting all journal entries that have been approved by the Department Journal Approvers. See Quick Reference Flow Chart 1.3 Central Journal Approver Understanding the Journal Workflow Process

8. 8 1. Supporting Documentation 2. Department Identification 3. Department Approval 4. Interfund Transaction 5. Intrafund Transaction 6. Due To / Due From 7. Does Cash Balance Central Journal Approver’s Audit Criteria Understanding the Journal Workflow Process

9. 9 Does the journal have supporting documentation for the entry? If not, does it indicate a reason for the absence of documentation? Also, is the documentation consistent with the journal description and the journal lines? Understanding the Journal Workflow Process 1. Supporting Documentation Central Journal Approver’s Audit Criteria continued…

10. 10 2. Department Identification Does the journal header panel include the departments business unit? (ACARC, ASARC, etc.) Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued…

11. 11 Enter Business Unit in the Reference Number Box

12. 12 Has the journal been approved by the Department Approver? 3. Department Approval Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued…

13. 13 Click this button to view Journal status below

14. 14 Interfund transactions are transactions between governmental funds (funds beginning with a 1, 2, or 3). If one fund uses an interfund expense account (536700- 537280) the other fund should use an interfund revenue account (778000-778350). Transactions with proprietary funds or other non-county agencies are not interfund transactions. 4. Interfund Transaction Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued…

15. 15 Intrafund transactions are transactions between departments within the same fund. The department making the reimbursement should debit a regular expense account and the department being reimbursed should credit an Intrafund expense account (571000-574200). 5. Intrafund Transaction Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued…

16. 16  “Due To Other Funds” should be offset by a “Due From Other Funds”.  “Operating Transfers In” should be offset by an “Operating Transfers Out”.  “Advance To Other Funds” should be offset by an “Advance From Other Funds”. Ideally, these transactions should contain the offsetting journal lines in the same journal. If not, the journal description should provide the journal and line number of the offsetting lines. 6. Due To/ Due From, Ops In/Ops Out and Advance To / Advance From Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued…

17. 17 7. CASH Balance Understanding the Journal Workflow Process Central Journal Approver’s Audit Criteria continued … Does the Cash Edit Panel “Difference” net to zero?

18. 18 Communication If any of the seven criteria described remain unresolved, the Central Journal Approver will recycle the Journal, and specify the reason in the Approval Comments section on the Approval panel. As a courtesy, communication may also consist of a phone call and/or follow-up e-mail. Understanding the Journal Workflow Process

19. 19 Understanding the Journal Workflow Process

20. 20 Maintaining Your Journal Worklist Each Journal Processor and Department Journal Approver are responsible for viewing their Worklists for recycled and/or denied journals that they have processed. To access your Worklist, click on the Notebook icon, then choose either the Recycle Journal Entry or Journal Entry Denial folder to view your entries. Understanding the Journal Workflow Process

21. 21 ACO Contacts For questions regarding journal entries, please contact: Gladys Smith at micro 5-8569 Michelle Pantoja at micro 5-9461 or Frank Leonard at micro 5-3877 Understanding the Journal Workflow Process

22. 22 Understanding the Journal Workflow Process Processor Workflow Quick Reference Flow Chart 1.1

23. 23 Department Approver Workflow Understanding the Journal Workflow Process Quick Reference Flow Chart 1.2

24. 24 Central Approver Workflow Understanding the Journal Workflow Process Quick Reference Flow Chart 1.3