Most adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules.

Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, Section 2 – Miscellaneous Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments.

The type of adjustment that is needed and any system constraints will determine in which module a transaction should be submitted. See the following sections of this Chapter for further guidance on each type of adjustment:

A. Accounts Payable Journal Vouchers (used to adjust accounting entries within the same fund)

B. Revenue Transfers (used to adjust or reclassify previously posted revenue accounting transactions)

C. Expenditure Transfers (used to adjust or reclassify previously posted expenditure accounting transactions)

D. Hybrid Journal Entries (contain both expenditure and revenue account codes, may be used to charge/reimburse for costs between governmental and non-governmental funds)

E. Operating and Appropriated Transfers (Operating - used to move monies originally deposited in one fund to another fund with legislative authority. Appropriated - used to move monies from one fund to another by charging an appropriation containing specific legislative authorization to do the transfer.)

Submitting APJV and GLJE transactions in SFS

In order to submit an APJV or GLJE, transactions are required to be balanced; total debits (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases revenue).

State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry

State agencies submit GLJE transactions online or using a bulkload process:

• Online: GLJE transactions may be submitted online by navigating to General Ledger > Journals > Journal Entry > Create/Update Journal Entries > Add a new value
• Bulkload: Agencies enter transactions into their financial system and then transmit those transactions via bulkload to SFS. After processing the bulkload files, SFS will send agencies various extract files which will enable agencies to keep their internal system in sync with SFS. This bulkload process requires special setup within the Agency profile.

Transaction Documentation

Complete explanations supporting the reason for all GLJE and APJV transactions must be provided in the description/comment field. Explanations such as ‘to adjust accounts’ or the use of agency-determined reason codes are not acceptable. Examples of some required explanations in the description/comment field are as follows:

• Where a statute provides the authority for a GLJE transaction, the statute must be referenced by providing chapter number, section and year of enactment, and the page and lines of the authorizing language. Agencies should break out multiple Legislative references into separate transactions, if applicable.
• As a general rule, APJV and GLJE transactions should not cross budgetary account codes (e.g. Personal Service – Regular to Contractual Services). If it is necessary to cross budgetary account codes, the justification to do so must be adequately explained.
• Although State agencies are precluded from forming contracts with one another, nothing precludes State agencies from entering into agreements setting out their respective rights and obligations. Therefore, where an inter-agency agreement (e.g. Memorandum of Understanding (MOU)) provides the authority for a GLJE transaction, the agreement must also be referenced in the long description field and made available upon request.

Supporting documentation must be attached to each transaction. Agencies who submit APJV and GLJE transactions online should attach the documentation before saving and submitting the transactions. Documentation can be attached after a transaction is submitted, if necessary. Agencies who bulkload must attach the documentation after it is loaded into SFS. See Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance for further information on attachment and record retention requirements. (Note: Supporting Documentation should not be e-mailed to OSC. Agencies should contact their ASA to obtain the proper roles if they are unable to attach documents.)

Obligation and Accounting Dates for Transactions

Due to the change in the number of open GL periods, it is critical that every transaction be submitted with a valid obligation and accounting dates. See Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide for specific guidance.

Agency Transactions and Workflow

All APJV transactions, once approved by the State agency, are routed to OSC BSAO Budgets and Spending for approval.

Once a GLJE passes through Agency Approval and Budget Check, it runs against BSAO’s established risk criteria. The Journal Approval tab will indicate that the transaction has been:

• Auto Approved (Generic GL User) and posted during the next batch process,
• Routed to OSC BSAO Workflow for additional review, or
• Auto Denied (denial reason will be noted in the comments)

GLJE transactions that are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all documentation is attached and proper accounting/coding is used. All transactions are subject to all audits, including but not limited to, OSC Audit & Control, the NYS Annual Financial Audit and the Federal Single Audit. If at any time, a transaction is deemed inappropriate, agencies must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.).

Selection criteria will be updated as agency risk conditions change (i.e. new programs, non-compliance, legislation updates).

Reporting

APJV and GLJE transactions posted in SFS are reported to agencies on the Cash Disbursement Summary Report (NYGL0400). To run the NYGL0400, navigate to General Ledger > General Reports > Cash Disb Summary Rpt (GL0400).

For questions related to this section, please contact:

Guide to Financial Operations

REV. 07/02/2019