Kuali Financial System
Training Guide
University of Hawaii
Journal Entries
Version 3.06
Last Updated: 08/25/2016
KFS Journal Entries
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Training Guide
Table of Contents
Resources ......................................................................................................... 4
Objectives ......................................................................................................... 5
Overview ........................................................................................................... 6
Submitting a Distribution of Income and Expense ............................................... 7
Process................................................................................................................... 7
Correcting an Accounting Error Using the GEC ................................................ 15
Process................................................................................................................. 15
Process a Transfer of Funds ............................................................................ 24
Process................................................................................................................. 24
Process an Internal Billing................................................................................ 30
Process................................................................................................................. 30
Creating a Pre-Encumbrance ........................................................................... 38
Process................................................................................................................. 38
Changes To Previous Training Manual............................................................. 46
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Resources
The FMO website has a Financial Systems page at http://www.fmo.hawaii.edu/financial_systems/index.html that
focuses on specific material related to the systems with the following dedicated tabs Overview, FAQs, Contact
Us, Policies and Guidelines, Forms and Training.
Click on http://www.fmo.hawaii.edu/financial_systems/index.html for access to our webpage and then click on
the pertinent tab for assistance with your topic of interest. The screenshot below shows the layout of the
website. A description of the tabs is provided beneath the screenshot.
Overview: This tab provides you with a brief overview and live links to KFS or eThority. Just click on the
respective logo to begin the log in process.
FAQs: This tab provides frequently asked questions by topic.
Contact Us: In the event you need to contact a member of the Kuali Financial Project team you can view their
name, area of responsibility, phone number, and a live link to their email address. The Contact Us tab also
provides the live link to submit a trouble ticket: Submit a Trouble Ticket.
Policies and Guidelines: You can review the Process Documents for each business process to get a finer level
of details related to each topic.
Forms: This tab provides you with links to forms related to KFS access used by UH employees.
Training: The KFS Training Team has developed training manuals and On-Line tutorials for KFS. There are
training manuals for each of the sessions as well as On-Line tutorials for each topic within the session(s). If you
want to attend in-person training refer to the Training Calendar found on the “Training Calendars & Other
Schedules” tab on the FMO Website homepage. Additionally, notification of upcoming training is sent to the
KFS-USERS listserv. Register for training by clicking on the registration links provided. There are also Tips of
the Week for commonly asked questions.
Each of the Service Areas within the FMO website has similar tabs related to the specific areas. For example,
for forms related to payments and reimbursements, go to the Forms tab of the Payment/Reimbursement page.
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Objectives
•
Submit a Distribution of Income and Expense
•
Correct an Accounting Error using General Error Correction
•
Process a Transfer of Funds
•
Process an Internal Billing
•
Create a Pre-Encumbrance
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Overview
KFS has six different eDocs to process journal entries. Use of the different eDocs is
dependent on the type of transfer. KFS has edits to prevent misuse of certain eDocs and will
provide error messages if the wrong object code is used.
Journal Entry eDoc
Common Uses
Distribution of Income and Expense (DI)
Distribute income or expense from one account
to one or more account(s)
Distribute costs to sub account(s) or sub object(s)
General Error Correction (GEC)
Correct account(s) and/or object code(s) on
previously posted entries
Transfer of Funds (TF)
Transfer cash between accounts
Internal Billing (IB)
Bill for goods/services provided by one university
department to another university department
Service Billing (SB)
Bill for goods/services provided by one university
department to another university department
Note: Use of this document requires special
permissions and authorization
Salary Expense Transfer (ST)
Correct or transfer salary and fringe benefit
expenses from one account to one or more
account(s)
In most cases, eDocs will route for at least one other approval other than the initiator to
ensure separation of duties for internal control purposes. For eDocs involving extramural
accounts, the following should be documented:
•
Reason for the journal entry
•
Certification that amounts are (1) allowable per sponsored agreement / OMB Cost Principles
(2) allocable - supports / benefits the project within the award period and (3) reasonable
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Submitting a Distribution of Income and Expense
Process
The Distribution of Income and Expense (DI) document is used to distribute income or expenses from
a holding account to one or more appropriate account(s), when one account has incurred expenses
or received income on behalf of one or more accounts. When you have accumulated income or
expense and need to distribute / move it to other accounts (for example, programs with shared costs),
you would use a DI.
Navigation: Main Menu tab>Transactions>Financial Processing>Distribution of Income and Expense
Step #
1.
Procedure
Click the “Distribution of Income and Expense” link.
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Step #
2.
Procedure
A DI can also be used to move income, expenses, assets and liabilities to other
sub-accounts, object codes, or sub-object codes.
3.
Click in the “Description” field on the Document Overview tab.
Note: It is UH’s business process to begin the Description with a 3 digit FO Code
followed by a short description for the document. The Description field has a limit
of 40 characters. The short description entered here appears in the GL Inquiry,
Action List, and Document Search.
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Step #
4.
Procedure
In this example we will be distributing $2500.00 of Office Supplies paid by the
Deans office to department accounts.
Enter “073-Distribute Office Supplies Exp” in the Description field.
5.
Click in the “Explanation” field.
Note: This field is required by UH. You will use this field to provide a more
detailed explanation of the Description with a maximum of 400 characters
allowed.
Enter “To distribute office supplies expense paid from Dean's Office account” in
the Explanation field.
For DIs involving extramural accounts, the following should be documented:
•
reason for distribution
•
certification that amounts are (1) allowable per sponsored agreement / A-21
Cost Principles (2) allocable - supports / benefits the project within the award
period and (3) reasonable
6.
The Organization Document Number field is Optional. Enter the Departmental or
Organizational document number related to the transaction being recorded if it is
available.
7.
The Total Amount field is display only and will be populated as amounts are
added to the Accounting Lines.
8.
Click the “hide” button the on the Document Overview tab.
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Step #
9.
Procedure
The From section of the Accounting Lines tab represents a decrease in income
(revenue), expense, asset or liability.
10.
Click the “Chart” dropdown list box in the From section of the Accounting Lines tab.
11.
Select the “MA” option for this example.
12.
Click in the “Account Number” field.
Enter “2214032” in the Account Number field, this is the sample account we are
using for this example
13.
The Sub-Account, Sub-Object, Project, and Org Ref Id fields are Optional and will
not be used for this tutorial.
14.
Click in the “Object” field and enter “3200” in the Object field. You may also use the
Object Code Lookup by clicking on the magnifying glass icon and searching for the
correct object code.
15.
Click in the “Amount” field and enter “2500” in the Amount field.
16.
Click the “add” button.
17.
The To section of the Accounting Lines tab represents an increase in income
(revenue), expense, asset or liability. For this example we will be distributing the
office supplies expense in the From section into four different accounts in the To
section of the Accounting Lines Tab. Each of the four accounts will have the same
Chart and Object Code. The Account Numbers and Amounts will be different. Be
sure to confirm the Total of in the To section matches the Total in the From Section
in the Accounting Lines tab.
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Step #
Procedure
18.
Click the “Chart” dropdown list box in the To section of the Accounting Lines tab.
19.
Select the “MA” option for the first example.
20.
Click in the “Account Number” field and enter “2214052” in the Account Number
field.
21.
Click in the “Object” field and enter “3200” in the Object field.
22.
Click in the “Amount” field and enter “850” in the Amount field.
23.
Click the “add” button.
24.
Follow steps 18 through 22 for the second account but enter the following
criteria: Chart: MA | Account Number “2214072” | Object “3200” | Amount: “425”.
Click the “add” button.
25.
Follow steps 18 through 22 for the third account but enter the following criteria:
Chart: MA | Account Number “2214082” | Object “3200” | Amount: “575”.
Click the “add” button.
26.
Follow steps 18 through 22 for the second account but enter the following
criteria: Chart: “MA” | Account Number “2214102” | Object “3200” | Amount:
“650”.
Click the “add” button.
27.
NOTE: There may be instances when you may have two entries in either the
From or To section of the accounting lines in order for the debit and credit
entries to balance. An example is provided in step 74, processing a GEC.
28.
Click the “hide” button on the Accounting Lines tab.
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Step #
Procedure
29.
Click the “show” button on the Capital Edit tab.
30.
The Capital Edit tab is required to be completed if you used a Capital Object
Code in the Accounting Lines.
The Asset Number field is required if this Distribution of Income and Expense
eDoc is for a known asset.
If the Asset Number does not apply, and you used a Capital Object Code in the
Accounting Lines, then the remaining fields in the Capital Edit tab are required:
Note: After the Asset has been added then the fields for Building and Room will
appear, in most instances, and are required.
31.
Click the “hide” button on the Capital Edit tab.
32.
Click the “save” button.
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Step #
33.
Procedure
The General Ledger Pending Entries (GLPE) tab displays the debit/credit
information based on the accounts used in the Accounting Lines tab. The data
on this tab is updated when the document is saved or submitted and will only be
available while the transactions are pending. Once the document is approved
and the transactions post to the GL in the nightly process, the data on this tab
will no longer display.
Note: It is good habit to check the GLPE to verify the accounting entries for your
respective eDoc.
34.
If Notes and/or Attachments are necessary click on the Notes and Attachments
tab and populate the fields where applicable.
For DIs involving extramural accounts, the following should be documented:
•
attach invoice / worksheet to support charges
•
attach evidence of PI's authorization, if applicable
•
for instances where the distribution is being made more than 90 days
from posting of initial transaction, include an explanation as to why the
distribution was not made in a timely manner and how distributions will be
made timely in the future.
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Step #
35.
Procedure
If you need to ad hoc route the document to someone who is not in the normal
routing, click on the Ad Hoc Recipients tab and populate the fields where
applicable (as reviewed in the Fundamentals and/or Intro to KFS class.)‘
36.
The Route Log tab can be reviewed prior to and/or after the submission of the
eDoc to see the workflow of the document.
37.
Click the “submit” button.
38.
Be sure you receive a “Document was successfully submitted” message at the
top of the page.
Note: If there are errors on the document it will not submit successfully. You will
receive a message in red text of the issues with the document. You will need to
make the changes and then resubmit the document at the bottom of the page
until you receive the success message.
39.
You have successfully completed the tutorial on Submitting a Distribution of
Income and Expense Document.
End of Procedure
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Correcting an Accounting Error Using the GEC
Process
The General Error Correction (GEC) eDoc allows users to easily make corrections to eDocs
that were previously submitted and approved.
Examples of common usage at UH are:
•
Correcting accounts and object codes on a Financial Processing (FP) eDoc, or a
PREQ (PO invoice).
•
Account correction for an expense (e.g., supplies were charged to an incorrect
account).
Navigation: Main Menu>Transactions>Financial Processing>General Error Correction
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Step #
40.
Procedure
Before you begin the GEC process, you need to research the entry in the
General Ledger that you want to correct. Access the General Ledger Entry in
KFS by navigating to Balance Inquiries>General Ledger Entry and look up the
correct eDoc using one of the search methods.
Note: You will need to know the original document number of the transaction
that created the entry, the origin code of the document, and the accounting line
information.
41.
The General Error Correction eDoc is used to correct entries that have already
posted to the General Ledger.
Select the “General Error Correction” link from the Main Menu.
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Step #
Procedure
42.
Click in the “Description” field on the Document Overview tab.
43.
In this example, the wrong object code (3200) was used to purchase a 6 foot
White Board so we will correct object code (3208) using the GEC eDoc.
Enter “018-Correct PREQ Object Code” in the Description field.
Note: It is UH’s business process to begin the Description with a 3 digit FO code
followed by a short description for this GEC.
44.
Click in the “Explanation” field.
45.
Although it is not a system required field, UH is requiring the Explanation field to
be entered as a further explanation of why the GEC is being entered. The field
has a maximum of 400 characters.
Enter “Fixing object code in PREQ transaction” in the Explanation field.
For GECs involving extramural accounts, the following should be documented:
•
reason for correction
•
certification that amounts are (1) allowable per sponsored agreement / OMB
Cost Principles (2) allocable - supports / benefits the project within the award
period and (3) reasonable
46.
Click the “hide” button on the Document Overview tab.
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Step #
Procedure
47.
Click the “show” button on the Accounting Lines tab.
48.
The From section of the transaction represents a decrease in income (revenue),
expense, asset or liability. The Accounting Line information should match the
Accounting Line information from the transaction that you are correcting.
49.
Click the “Chart” field drop down list box
50.
Click in the “Account Number” field and enter “4433066” in the Account Number
and select the “MA” option.
field.
51.
Click in the “Object” field and enter “3200” in the Object field.
52.
Click in the “Amount” field and enter “197.21” in the Amount field.
53.
The Reference Origin Code is used to enter the origination code from the
original document that the correction is for.
Note: All documents initiated in KFS have an Origin Code of 01.
Click in the “Reference Origin Code” field.
54.
Enter “01” into the Reference Origin Code field.
55.
The “Reference Number” field is used to enter the original eDoc number found
on the document that you are making the corrections for.
Click in the “Reference Number” field and enter “628009” into the Reference
Number field.
56.
Click the “add” button in the Actions field.
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Step #
57.
Procedure
The To section of the transaction represents an increase in income (revenue),
expense, asset or liability. Make your corrections in the To Accounting Lines.
In this example, the wrong object code was used to purchase a 6 foot White
Board. The correct object code (3208) should have been used, you will use the
To lines to make your corrections.
58.
Click the “Chart” field drop down list box.
For this example, select the “MA” option.
59.
Click in the “Account Number” field and enter “4433066” in the Account Number
field.
60.
In this example, the object code that was entered in on the original eDoc was
incorrect. You will need to fix the transaction by entering in the correct object
code.
Click the “Object” field and enter “3208” in the Object field.
61.
Click in the “Amount” field and enter “197.21” in the Amount field.
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Step #
62.
Procedure
The Reference Origin Code is used to enter the origination code from the
original document that the correction is for.
Note: All documents initiated in KFS have an Origin Code of 01.
Click in the “Reference Origin Code” field.
63.
Enter “01” into the Reference Origin Code field.
64.
The “Reference Number” field is used to enter the original eDoc number found
on the document that you are making the corrections for.
Click in the “Reference Number” field and Enter “628009” into the Reference
Number field.
65.
Click the “add” button in the Actions field.
66.
Click the “hide” button on the Accounting Lines tab.
67.
Click the “save” button.
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Step #
68.
Procedure
The General Ledger Pending Entries (GLPE) tab displays the debit/credit
information based on the accounts used in the Accounting Lines tab. The data
on this tab will only be available while the transactions are pending. Once the
document is approved and the transactions post to the GL in the nightly process
the data on this tab will no longer display.
Note: It is good habit to check the GLPE to verify the accounting entries for your
respective eDoc.
69.
Enter any Notes and Attachments, and/or add Ad Hoc Recipients as necessary
on the corresponding tabs.
NOTE: The General Accounting and Loan Collection Office (GALC)
recommends a screenshot of the general ledger entry lookup of the original
transaction being corrected to be added as an attachment to all GEC eDocs.
This will help the reviewer validate the propriety of the adjustment.
For GEC’s involving extramural accounts, the following should be documented:
•
attach evidence of PI's authorization, if applicable
•
for instances where the correction is being made more than 90 days from
posting of the initial transaction, include an explanation as to why the
correction was not made in a timely manner and how corrections will be
made timely in the future.
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Step #
Procedure
70.
The Route Log tab can be viewed to verify the document workflow.
71.
Click the “submit” button.
72.
A few things to remember about the General Error Correction eDoc:
•
Debits must equal credits
•
The KFS automatically generates cash offset entries as defined by the
information entered into the document.
•
There are certain object sub-types that are prohibited in the GEC
document.
NOTE: Certain eDocs provide an "error correction" button which will generate
another eDoc (same as the original) that reverses the original entry. Please
contact GALC for instructions on when to use the "error correction" instead of
the GEC.
You have successfully completed the General Error Correction tutorial.
End of Procedure
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Step #
73.
Procedure
Note: The GEC document can also be used for a same sided entry. For
instance, suppose a department billed another department using a revenue code
when they actually should have netted expenses. The correction would be to
debit the revenue code in the From section and to credit the expense code in the
From section on a GEC eDoc.
In the example below Account Number 4433066 was corrected by debiting the
revenue object code 0721 and crediting the expense object code 3200. Both
entries were made in the From section of the Accounting Lines tab.
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Process a Transfer of Funds
Process
In this tutorial, you will learn how to Process a Transfer of Funds eDoc.
The Transfer of Funds (TF) eDoc is used to transfer funds (cash) between accounts. There are two
kinds of transfer transactions, mandatory and non-mandatory. Mandatory transfers are required to
meet contractual agreements. Specific object codes are used to identify these transactions. Nonmandatory transfers are allocations of unrestricted cash between fund groups or accounts, which are
not required by any external agreements. The most common non-mandatory transfers recorded by
the University are transfers of tuition cash from the tuition revenue control account to the
college/department expending accounts.
Navigation: Main Menu>Transactions>Financial Processing>Transfer of Funds
Step #
74.
Procedure
Click the “Transfer of Funds” link.
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Step #
75.
Procedure
Click in the “Description” field on the Document Overview tab.
Note: It is UH’s business process to begin the Description with a 3 digit FO Code
followed by a short description for the document. The Description field has a
limit of 40 characters. The short description entered here appears in the GL
Inquiry, Standard Reports, Action List, and Document Search.
Enter “073-Tuition Cash Transfer” in the Description field.
76.
Click in the “Explanation” field and enter “Tuition cash transfer” in the
Explanation field.
Note: Although it is not a system required field, UH is requiring the Explanation
field to be entered as a further explanation of the Description.
For TFs involving extramural accounts, the following should be documented:
•
reason for transfer
•
certification that amounts are (1) allowable per sponsored agreement / OMB
Cost Principles (2) allocable - supports / benefits the project within the award
period and (3) reasonable
77.
The Organization Document Number field is Optional and used for departmental
purposes.
78.
The Total Amount field is display only. The amount will display when the
document Accounting Lines are saved.
79.
Click the “hide” button on the Document Overview tab.
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Step #
80.
Procedure
The FROM section of the transaction represents a decrease in cash or where
the cash is being transferred from.
The TO section of the transaction represents an increase in cash or where the
cash is being transferred to.
81.
Click the “Chart Code” drop down list box in the From section and select the
“MA” option for this example.
82.
Click in the “Account Number” field and enter “2210430”
83.
Click in the “Object Code” field and enter “1519”
84.
Click in the “Amount” field and enter “1000”
85.
Click the “add” button in the Actions field.
86.
Click the “Chart Code” drop down list box in the To section and select the “MA”
option for this example.
87.
Click in the “Account Number” field and enter “2014003”
88.
Click in the “Object Code” field and enter “1419”
89.
Click in the “Amount” field and enter “1000”
90.
Click the “add” button in the Actions field.
91.
Click the “hide” button on the Accounting Lines tab.
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Step #
Procedure
92.
Click the “save” button.
93.
Note: Be sure to verify you receive a “Document was successfully saved.”
message at top of the page.
94.
Click the “show” button on the General Ledger Pending Entries tab.
Note: It is a good habit to check the GLPE to verify the accounting entries for
your respective eDoc.
95.
The General Ledger Pending Entries data will display until the document is
submitted and the transactions are posted to the General Ledger during the
nightly batch process.
96.
Click the “hide” button on the General Ledger Pending Entries tab.
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Step #
97.
Procedure
If Notes and/or Attachments are necessary click on the Notes and Attachments
tab and populate the fields where applicable (as reviewed in the Fundamentals
class.)
For TFs involving extramural accounts, the following should be documented:
•
attach evidence of PI's authorization, if applicable
•
for instances where the transfer is being made more than 90 days from posting
of initial transaction, include an explanation as to why the transfer was not made
in a timely manner and how transfers will be made timely in the future
98.
If you need to ad hoc route the document to someone who is not in the normal
routing, click on the Ad Hoc Recipients tab and populate the fields where
applicable (as reviewed in the Fundamentals class.)
99.
The Route Log tab can be reviewed prior to and/or after the submission of the
eDoc to see the workflow of the document.
100.
Click the “submit” button.
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101.
Be sure you receive a “Document was successfully submitted” message at the
top of the page.
Note: If there are errors on the document it will not submit successfully. You will
receive a message in red text of the issues with the document. You will need to
make the changes and then resubmit the document at the bottom of the page
until you receive the success message.
102.
You have successfully completed the Process a Transfer of Funds tutorial.
End of Procedure
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Process an Internal Billing
Process
Internal Billing (IB) eDoc to is used to bill for goods or services provided by one university
department to another university department, reflecting internal income to the provider and
expense to the customer.
Note: The Internal Billing (IB) eDoc should be prepared by the department providing the
goods or services since the document does not route to the FO/FA of the income accounting
lines.
Navigation: Main Menu>Transactions>Financial Processing>Internal Billing
Step #
103.
Procedure
Click the “Internal Billing” link.
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Step #
Procedure
104.
Click in the “Description” field.
105.
In this example we will be billing CC central administration for gas charges in
May 2014 paid by the University for a state vehicle.
Enter “011-Gas Charges” in the Description field.
Note: It is UH’s business process to begin the Description with a 3 digit FO Code
followed by a short description for the document. The Description field has a
limit of 40 characters. The short description entered here appears in the GL
Inquiry, Action List, and Document Search.
106.
Click in the “Explanation” field and enter “Gas charges for state vehicle SH0100
for the month of May 2014” in the Explanation field.
Although it is not a system required field, UH is requiring the Explanation field to
be entered as a further explanation of the Description. The field has a maximum
of 400 characters.
107.
The Organization Document Number is an Optional field used as a department
reference when applicable. The field has a maximum of 10 characters.
108.
Click the “hide” button on the Document Overview tab.
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Step #
109.
Procedure
On the Accounting Lines tab, click the “Chart” drop down button on the Income
row.
110.
Select the “MA” option for this example.
111.
Enter the Account Number to which the Income is to be added in the Account
Number field.
Enter “2221362” in the Account Number field.
112.
Click in the “Object” field.
Enter “0793” in the Object field.
113.
Click in the “Amount” field.
Enter “500” in the Amount field.
114.
Click the “add” button in the Actions field.
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Step #
115.
Procedure
On the Account Lines tab, click the “Chart” drop down button on the Expense
row.
Select the “CC” option for this example.
116.
Click in the “Account Number” field.
Enter the Account Number to which the Expense is to be charged.
Enter “1149862” in the Account Number field.
117.
Click in the “Object” field.
Enter “3025” in the Object field.
118.
Click in the “Amount” field.
Enter “500” in the Amount field.
Remember, the amounts from the Income Accounting Lines must match the total
entered on the Expense Accounting Lines.
119.
Click the “add” button in the Actions field.
120.
Click the “hide” button on the Accounting Lines tab.
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Step #
Procedure
121.
Click the “show” button on the Items tab.
122.
The Items tab is optional; however, if you choose to use this tab, Quantity and
Item Cost are required fields. This tab does not have any impact on the
Accounting Lines tab, nor does it need to balance to the accounting lines.
Therefore, filling out the Items tab does not automatically update the total of the
accounting lines.
Example: If the Chemistry Stockroom processed an IB to charge a department
for chemical supplies and wanted to include details of the items provided such
as 2 liters of hydrogen peroxide at $10.00 per bottle, the items tab could be
completed.
123.
Click the “hide” button on the Items tab.
124.
Click the “show” button on the Capital Edit tab.
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Step #
Procedure
125.
The Asset Number field is required if this Internal Billing is for a known asset.
126.
If the Asset Number field was not populated then the fields in the Create New
Assets data box are required.
Note: After the asset has been added then the fields for Building and Room will
display, and they are required.
127.
Click the “hide” button on the Capital Edit tab.
128.
Click the “save” button.
129.
Click the “show” button on the General Ledger Pending Entries (GLPE) tab.
Note: It is a good habit to check the GLPE to verify the accounting entries for
your respective eDoc.
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Step #
130.
Procedure
The General Ledger Pending Entries data will display while the document is
saved and enroute. When the document is fully approved and the transactions
are posted to the General Ledger during the nightly batch process, the pending
entries will be removed from this tab.
131.
Click the “hide” button on the General Ledger Pending Entries tab.
132.
If Notes and/or Attachments are necessary click on the Notes and Attachments
tab and populate the fields where applicable (as reviewed in the Fundamentals
class.)
For IBs involving extramural accounts, the following should be documented:
•
attach invoice / worksheet to support charges
•
certification that amounts are (1) allowable per sponsored agreement / OMB
Cost Principles (2) allocable - supports / benefits the project within the award
period and (3) reasonable
•
attach evidence of PI's authorization, if applicable
•
for instances where the billing is being made more than 90 days from posting of
initial transaction, include an explanation as to why the billing was not made in a
timely manner and how billings will be made timely in the future
133.
If you need to ad hoc route the document to someone who is not in the normal
routing, click on the Ad Hoc Recipients tab and populate the fields where
applicable (as reviewed in the Fundamentals class.)
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Step #
134.
Procedure
The Route Log tab can be reviewed prior to and/or after the submission of the
eDoc to see the workflow of the document.
135.
Click the “submit” button.
136.
Be sure you receive a “Document was successfully submitted” message at the
top of the page.
Note: If there are errors on the document it will not submit successfully. You will
receive a message in red text of the issues with the document. You will need to
make the changes and then resubmit the document at the bottom of the page
until you receive the success message.
137.
You have successfully completed the tutorial on Processing an Internal Billing.
End of Procedure
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Creating a Pre-Encumbrance
Process
The Pre-Encumbrance (PE) document allows you to add encumbrances using an eDoc
instead of relying on information from some system outside of KFS. These transactions are
for the use of the fiscal administrators to earmark funds for anticipated expenses that might
not otherwise be encumbered. The document is also used to manually disencumber open
encumbrances created with the PE document. Do not use the PE document to manually
disencumber a purchase order encumbrance.
Examples of common usage at UH are:
•
Reserving funds for a future purchase prior to issuance of the Purchase Order.
•
Reserving funds for an interdepartmental order. Some UH departments require a PE
to insure that funds are available prior to providing the goods/services. Additionally,
some departments may require completion of an Interdepartmental Order Form
(http://www.fmo.hawaii.edu/financial_systems/docs/FSO-30_IDO_Order_Form.pdf).
Navigation: Main Menu>Transaction>Financial Processing>Pre-Encumbrance
Step #
138.
Procedure
Click the “Pre-Encumbrance” link.
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Step #
139.
Procedure
Click in the “Description” field on the Document Overview tab.
Note: It is UH’s business process to begin the Description with a 3 digit FO Code
followed by a short description for the document. The Description field has a
limit of 40 characters. The short description entered here appears in the GL
Inquiry, Standard Reports, Action List, and Document Search.
140.
In this example we will be encumbering $5000 for scientific equipment.
Enter “018- Encumbering Funds For Sci Equip” into the Description field.
141.
Click in the “Explanation” field to continue.
Note: Although it is not a system required field, UH is requiring the Explanation
field to be entered as a further explanation of the Account that is being edited.
142.
Enter “Encumbering Funds For Sci Equipment” into the Explanation field.
143.
The Organization Document Number field is Optional and used for departmental
reference.
144.
Click the “hide” button on the Document Overview tab.
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Step #
145.
Procedure
The Pre-Encumbrance Details tab contains an optional Reversal Date field.
When entering an encumbrance, a Reversal Date may be entered to indicate
when the system should automatically reverse the encumbrance. This date must
not be earlier than the current date.
Note: Encumbrances entered on a PE document without a Reversal Date must
be reversed manually by processing another PE document and entering one or
more accounting lines in the Disencumbrance section of the document. If a date
is entered in the Reversal Date field KFS will automatically reverse the
encumbrance on the date entered even if the disencumbrance is done manually.
If an auto Reversal Date was specified on the PE and the PE was also manually
disencumbered, you will need to reverse the manual disencumbrance .
146.
Click the “hide” button on the Pre-Encumbrance Details tab.
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Step #
147.
Procedure
On the Accounting Lines tab, click the “Chart” drop down button on the
Encumbrance row, and then select the “MA” option for this example.
148.
Click in the “Account Number” field and enter “2273272” into the field.
149.
Click the “Object” field magnifying glass.
150.
Conduct searches for the Object Code named “Equip” and return the correct
value into the Object field.
151.
Click in the “Amount” field and enter “5000” into the field.
152.
Click the “add” button in the Actions field.
153.
Unlike other documents with more than one side, there is no relationship
between the Encumbrance and Disencumbrance sections of accounting lines.
154.
Click the “hide” button on the Accounting Lines tab.
155.
Click the “show” button on the General Ledger Pending Entries tab.
Note: It is a good habit to check the GLPE to verify the accounting entries for
your respective eDoc.
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Step #
156.
Procedure
The General Ledger Pending Entries data will display once the document is
saved and enroute. When the document is fully approved and the transactions
are posted to the General Ledger during the nightly batch process, the pending
entries will be removed from this tab.
157.
Click the “save” button.
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Step #
158.
Procedure
The General Ledger Pending Entries are now populated.
Click the “hide” button on the General Ledger Pending Entries tab.
159.
If Notes and/or Attachments are necessary click on the Notes and Attachments
tab and populate the fields where applicable (as reviewed in the Fundamentals
class).
160.
If you need to ad hoc route the document to someone who is not in the normal
routing, click on the Ad Hoc Recipients tab and populate the fields where
applicable (as reviewed in the Fundamentals class).
161.
The Route Log tab can be reviewed prior to and/or after the submission of the
eDoc to see the workflow of the document.
162.
Click the “submit” button.
163.
You have successfully completed the tutorial on Creating a Pre-Encumbrance.
End of Procedure
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Step #
164.
Procedure
If you do not use the Reversal Date field on the Pre-Encumbrance Details tab to
automatically reverse the funds, then you have to use the Disencumbrance
accounting line on a new Pre-Encumbrance document to reverse manually.
Note: Disencumbrances entered on the PE Document would only be used to
remove an encumbrance established with a previous PE document. For
example, if a PE was posted to reserve funds for a future purchase, the PE
should be manually disencumbered when the Purchase Order is issued or if a
PE was posted to reserve funds for an interdepartmental order, the PE should
be disencumbered when the Internal Billing is processed.
165.
In the image below, the Disencumbrance accounting line is used to manually
reverse the $5000 earmarked in the previous example. Note that in addition to
using a new eDoc, a Reference Number is required to identify the PE document
used to initially encumber the funds.
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Notes:
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Changes To Previous Training Manual
Version
3.06
Date
08/15/16
Section/page
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throughout
Resources p 4
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Description
Deleted:…In most cases either General Accounting and Loan Collection
(GALC) or Office of Research Services (ORS) will review the eDoc prior to
posting.
Added: In most cases, eDocs will route for at least one other approval
other than the initiator to ensure separation of duties for internal
control purposes.
FROM: For DIs involving extramural accounts, the following should be
documented:
•
attach a report or screenshot of the original transaction (i.e.
account code, object code, document number, amount)
TO: • attach invoice / worksheet to support charges
Deleted: NOTE: The General Accounting and Loan Collection Office
(GALC) requires recommends a screenshot of the general ledger entry
lookup of the original transaction being corrected to be added as an
attachment to all GEC eDocs.
Added: This will help the reviewer validate the propriety of the
adjustment.
Deleted: An IB is not used to record the transfer of capital equipment
between university accounts, this type of transaction is usually recorded
via a Transfer of Funds (TF) eDoc, (to move associated funds), and a
Capital Asset eDoc (to move the asset itself).
Removed:
For IBs involving extramural accounts, the following should be
documented
•
certification that amounts are (1) allowable per sponsored
agreement / A-21 Cost Principles (2) allocable - supports / benefits the
project within the award period and (3) reasonable
Added: •
certification that amounts are (1) allowable per
sponsored agreement / OMB Cost Principles (2) allocable - supports /
benefits the project within the award period and (3) reasonable
Replaced "A-21" with "OMB" in the certification bullet.
Replaced Training Section
Updated link to Interdepartmental Order Form
Updated resources section to fit on one page and placed on page before
Objectives
Updated resources section with new FMO Website info, footer, title
page and table of contents
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