GL Journal Entry Procedures

G/L Journal Entry Procedures By:... G/L Journal Entry Proceduresshould be rare.. G/L Journal Entry ProceduresPurpose of J/E’s errors.. G/L Journal Entry Procedureswebsite... Journal Entr

G/L Journal Entry

Procedures

By:

G/L Journal Entry Procedures

should be rare An alarm should be raised with each situation in which a J/E is required The completion

of a J/E should generate “Why” and “How” questions

G/L Journal Entry Procedures

Purpose of J/E’s

errors

revealed with J/E’s and should be investigated and corrected if possible

G/L Journal Entry Procedures

website

Journal Entry Template

G/L Journal Entry Procedures

applicable backup to it (Required)

the J/E & include copies of all relevant source

documents (Required)

or above for review and approval (Only Finance &

Administrative Services division

Supervisors/Directors and above can approve J/E’s) (Required)

G/L Journal Entry Procedures

FINANCE & G/L SYSTEMS EXECUTIVE DIRECTOR MARK CLIFTON

CPCC FOUNDATION FINANCE

DIRECTOR

VALERIE FOX

MIS TRAINING & G/L SYSTEMS

DIRECTOR IAN BRICE

SERVICES CORP ACCOUNTING FINANCIAL ANALYST KATHY WHITE

CPCC FOUNDATION FINANCE

ACCOUNTING SPECIALIST II

ANDY STOLLMACK

G/L REPORTS ACCOUNTING SPECIALIST II

PAT BLAKLEY KATRINA GORDON

G/L SYSTEMS SYSTEMS ACCOUNTANT NORMA HENRY

G/L Journal Entry Procedures

BUDGETS & PAYROLL EXECUTIVE DIRECTOR ELENA RANDOLPH

PAYROLL DIRECTOR SUZANNE MULLIGAN

BUDGETS SUPERVISOR ANNE COOK

CONSTRUCTION SYSTEMS ACCOUNTANT SR KEITH BEAM

FINANCIAL SERVICES EXEC SECRETARY CINDY SEVERT

BUDGETS ACCOUNTING SPECIALIST II LINDSEY OUTEN

PAYROLL

PAYROLL SUPERVISOR

ANNETTE HAMILTON

PAYROLL POSITION BUDGET ANALYST NANCY KING

Payroll Payroll Tech Melissa Long Melissa Stewart

Payroll Payroll Specialist Debra Gaddy Teresa Summerour

PAYROLL ACCOUNTING SPECIALIST RHONDA ROGERS

BUDGETS ACCOUNT SPECIALIST Cathy Mclendon

Budgets Systems Accountant

G/L Journal Entry Procedures

regardless of preparer level (Required)

person with security access to enter J/E’s into

Colleague

G/L Journal Entry Procedures

 Generally, only Finance & Administrative Services

personnel have access to enter a J/E into Colleague

records their name as the “Author” and then records both the name of the Preparer and the Description of the entry (from the J/E template) into the “Comments” section of the screen

G/L Journal Entry Procedures

G/L Journal Entry Procedures

G/L Journal Entry Procedures

must record the J/E number given by Colleague onto the J/E form (Required)

 The original J/E is forwarded to Finance & G/L

Systems via Interoffice Mail (Required)

G/L Journal Entry Procedures

approval, description, etc.) and investigates breaks in sequence (missing J/E’s) Results are reported to the Director of MIS Training & G/L Systems and recurring issues are escalated upward when necessary

intervals (No change to current practice.)