Anda di halaman 1dari 9

Page 1 of 9

START

Documents Needed
Gather ALL Supporting Documents Required to
perfom your reconciliation by printing official ledgers,
and obtaining files of "pending" transactions.

Ledgers are used in all phases of the


reconciliation, as items are reconciled, a should
be placed next to the amount to indicate
reconciliation

Revenue
Obtain Payroll
Documents

Encumbered
Transactions

Electronic
GEMS
Payroll
Register

ElectronicG
eneral
Ledger

Non-encumbered
Transactions

Obtain Pending File


of Purchasing
Documented

Obtain Files of
Revenue received
and unrecorded

Obtain Pending File


of Purchasing
Documented

Print Ledgers

Recorded in
OASIS and
billed?

Run GEMS
query and Print
payroll register
for period

Purchase Order

Purchase
Reguisition (may
just have PO)

Travel
Planned or
Incurred?

Payroll Registers

Receiving Documents
(packing slip etc)

Invoice (if sent to


Dept)

Billing
Document

Prepaid Expense
Support

NO

YES

YES

Vendor Credits

NO

NO

Is revenue
receipt online?

YES
F

Peoplesoft Billed
Revenues

NO

Billing Document

Travel Expenditure
Report

YES

Web Chg
Report (904)

Pay
Certification Adj
Form

YES
Performance
Pay or Bonus
Docs

Swiped Chg
Report (963)

Deposit Slip
H

NO

Bonus or
Awards?

NO

YES

Pay

Certification
Adj?

Is revenue
credit
card?

Travel
Occurred?

Obtain
Supporting
Documents

Retroactive
Rate
Adjustment?

Go FAST
Ledgers

YES

Travel
Authorization
Report

YES

NO

Interdepartmental
Charges?

YES

Bonus or
Awards?

Interdepartmental
Charges?

Performance
Pay or Bonus
Docs

Page 2 of 9
Work orders,
invoices, charge
slips

NO

NO

Monthly
Merchant Bank
Statement

YES
YES

Comp Time
Payout Forms

Compensatory
Cash Out?

Pcard Charges?

NO

NO

H
Invoices, and other
support

YES
Leave
Certification

Leave
Certification?

YES
Expenditure
Transfers?

NO
Determine Amount
of Payout from
GEMS, Print
Support

Pay Exp Trsf?

Electronic
GEMS
Payroll
Record

ETR Form
NO

NO
YES
Other
Unencumbered
Exp

YES

Request for
Reimbursement or
other suppt

Expenditure
Transfer Form

Other
Supporting
Payroll Docs

Pay Register

To Unencumbered
Flowchart

To OASIS
Revenue
Flowchart

Reconcile
Payroll Transactions

NO

Page 3 of 9

From

Document Flowchart

Go FAST
Ledgers

Payroll
Exp?
YES

Payroll
Registers
Compare the payroll
registers to the ledger
to ensure proper
posting

Other Supporting
Payroll Docs

NO

Ledgers
Agree to
Register?

Place on
unresolved list for
research and
follow-up.

YES

YES

Manual
payments
or Adj?

To Reconcile
Flowchart

Note: Certification should have been


Compared to the Payroll Requistion
Prior to the Monthly Reconciliation
process for hourly employees.

NO
B

Obtain source
documentation for
manual payments

Other Supporting
Payroll Docs

Compare amount
of manual
documents to
ledger

NO
Ledgers
Agree to
Register?

Place on
unresolved list for
research and
follow-up.

YES

From
Document Flowchart

To Reconcile
Encumbered
Flowchart

E
To Reconcile
Flowchart

Page 4 of 9

Reconcile Encumbered Transactions


From Documents Flowchart
From Payroll
Flowchart

Go FAST
Ledgers

NO

Note: Invoice should have been compared to


the purchase order, and goods received compared
to the invoice, prior to the monthly reconciliation
process.

Requisitions, and/
or Purchase
Orders

Any Encumb
Expenses?
YES

Note: Complete means


Invoice received, and goods or services
Received in FAST!!

Receiving Doc
and/or Invoice
Is transaction
complete?
NO

Vendor Credits

YES
Invoice and item received &
are in Actual
NO

YES
Compare amount in the YES
actual column on the ledger
to the amount per purchase
order

NO
Amount
Agrees to
Actual?
YES

Purchase
Order Issued?

YES Review Invoice, if


available or Look up in
Fast to determine if
Invoice & Receiver NO
agrees
to Actual Amount on
Ledger
YES

Requisition
Approved?

NO

NO

NO

YES
YES

Compare amount in the


Encumbered column on the
ledger to the amount per
purchaser order

NO
Agrees
to Actual?

Credit
Applied?

NO

Compare amount in the Preencumbered column on the


ledger to the amount per
purchaser requisition

YES

Mark Documents Posted


and Remove from Pending
File.

YES
YES
NO

Line/bal.
agrees?

NO
Partial
pymt?

Amount
Agrees?

Amount
Agrees?
NO

YES

Other Items to
be Reconciled?

To Reconciled
Flowchart

Place on unresolved
list for research and
follow-up.

NO

YES

Return
docs to
Pending
File.

NO

YES

NO

YES

Other Items to
be Reconciled?

NO

Page 5 of 9

C
To
Unencumbered
Flowchart

Page 6 of 9

Reconcile Non-encumbered transactions


I

From Documents
Flowchart

Go FAST
Ledgers

Note: Allowability of project related non-encumbered transactions


should have been confirmed prior to the monthly reconciliation.

NO

YES

YES

Note: Prior to Approval


Pcard Charges were
Verified to Actual
Invoices and
documentation

Travel
Expense?

NO

Agree Charges
posted in actual
column to
interdepartmental
charge support

YES

Pcard
Charge
(including
pcard
travel)?

NO

Travel
Advance?

YES
Agree Pcard Charges
posted in actual
column to approval
documents (begin
with PCD)

Note: Advances
Should have been
reconciled to TER when it
was approved

TAR/TER

Agree Charges per


the Ledger to the
Travel Expenditure
Report

NOTE: Pcard Charges


Should have been reconciled
To TER report when the TER
was approved.

NO
Proper
Account
and Amt?

YES
NO

Mark Documents Posted


and Remove from Pending
File.

Place on
unresolved list for
research and
follow-up.

YES
Other Items to
be Reconciled?
NO

To
Revenue
Credit/OASIS
Flow Chart

To Reconciile
Flowchart

YES

Interdept Billing
Support

Note: Receipt of good or services


Should have been confirmed prior
to the monthly reconciliation
or done at this time.

Agree Advance to
FAST Ledger

NO

PCARD Support

Agree amount posted


(Charged or Credited)
in the FAST actual
column to the
expenditure transfer

Expenditure
Transfers

Advance
Request

YES

Proper
Account
and Amt?

YES

Is transaction
interdepartmental billing?

Any
Unencumbered
Transactions?

NO

NO

Expenditure
Transfer?

NO

Proper
Account
and Amt?

NO

Proper
Account
and Amt?

YES
YES

Page 7 of 9

Revenue Flowchart
I

D
TO People Soft
Revenue Flowchart

Go FAST
Ledgers
Recorded
through OASIS

NO
K

Note: Credit card transactions should


have been reconciled to the Swiped Charge Report
Or Web Charge report on a daily basis and are not
Part of the Monthly Reconciliation

YES

NO

Is revenue
credit
card?

Note: OASIS Daily cash balancing reports


should be reconciled to the deposit slip
on a daily basis and are not part of the monthly
reconciliation report

YES

Is revenue
received via
web?

NO

Merchant bank
statement &
Swiped Chg
Report (963)

Revenue
Adjustment?

YES

NO

H
YES
NO
Merchant bank
statement and
Web Charge
Reports 804

Compare total
web receipts to
Ledger

YES

Agrees to
Ledger?

YES

Any
refunds,
Adj?

Agrees to
Ledger?

NO

Deposit Slip

YES

Compare total per


deposit slip to the
FAST Ledger

Compare total
Swiped less refunds
to Ledger

YES
Support for
Refund or Adj

NO
Any
refunds?

Compare total per


deposit slip to the
FAST Ledger

NO

YES

Agrees to
Ledger?

NO

YES
NO

Compare total web


based less refunds to
Ledger

Support for
Refund or Adj

Place on
unresolved list for
research and
follow-up.

YES
Other Items to
be Reconciled?

NO

To Reconcile
Flowchart

Agrees to
Ledger?
YES

NSF or
Adjustment Doc

Page 8 of 9

Reconciliation Process Flowchart


From Revenues Flowchart
From Payroll, Encumbered and
From Un-encumbered transactions
flowchart

Go FAST Ledgers

Un resolved
items list

NO

All
transactions
reviewed by
reconciler?

To Revenues Flowchart
To Payroll, Encumbered and
To Un-encumbered transactions
flowchart

YES
Prior Month Un
resolved items
list

Compare to
current unresolved
items list

YES
All
Unresolved
items on the
new list?

Prepare Reconciliation Report

NO

Reconciliation
Report

Add any additional items to new


unresolved list
Reconciler
Signs & Dates
Reconciliation

Un resolved items
list

Un resolved items
list
Page 9 of 9

Are any
unresolved
items older
than 60 days?

YES

Obtain
supervisory
approval

NOTE : Supervisor should review


unresolved list and follow-up on old items.

NO

Carry forward
unresolved items
list to next month's
reconciliation

Accountable
Officer/PI
provide their
approval through
DATE______

File and retain


reconciliation
END

END

NOTE: Accountable Officer/PI should provide


documented certification of allowability and
appropriateness of transactions through
a specified date.