VIII.1
Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview

 

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:

 

 

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:

 

 

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:

 

 

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:

 

  • Accounts Payable Journal Vouchers

  • Expenditure Transfers

  • Hybrid Transfers

    Appropriated Transfers


Appropriations@osc.ny.gov
  • Revenue Transfers

  • Operating Transfers


RevenueAccounting@osc.ny.gov

 

 

Guide to Financial Operations
REV. 07/02/2019