Table of Contents
Page
Transaction Verification Overview
2-6
Transaction Verification Process Flow
7
Downloading Transactional Data from eReports
Selection of Verification Sample
8-10
11
Loading the Sample Transactions into Access Database
List of Sampled Transaction Types
12-14
15
Verification Workflows by Transaction Type
16-37
Required Documentation
38
Recording Findings and Unit Contact
39
Review and Final Approvals
40
Timelines and Deadlines for Transaction Verification
Required Reporting for Transaction Verification
41
42-43
Appendix
Data Column Calculations
44-45
Correcting Transaction Types
46
Necessary System Access for Transaction Verification
47
1
Office of Academic Affairs
Transaction Verification and Reconciliation Process
Overview
Due to the recent consolidation of the Office of Academic Affairs Service Center, the way in which GL
reconciliation has been performed within the OAA units will undergo a process change. The Office of
Academic Affairs is moving towards a sampling approach in order to meet auditing requirements for
transaction verification. With all the new service center processes in place and much tighter controls on
the front end of HR and Fiscal processing, the sampling approach can be used in place of the standard
line by line reconciliation process. This document will outline the differences between budget analysis,
reconciliation, and transaction verification. It will also explain the details behind how the sampling
approach was developed.
Definitions:
GL Reconciliation - Comparing the General Ledger standard monthly reports (90, 91, 61, 45, etc.) to
supporting documentation in order to verify that all transactions were reconciled, posted correctly and
in a timely manner. If it is found that a transaction is posted incorrectly, the reconciler will be required
to correct the error in the General Ledger in order to resolve the issue. This reconciliation process
assures that all budgets are operating within the correct parameters and all transactions are accurate
and completed in a timely manner.
Transaction Verification - Comparing a selection of data from the General Ledger 91 report to supporting
documentation in order to verify not only if the transactions were posted correctly but also if the Service
Center followed correct procedures during the posting process. This verification process takes a sample
of transactions from each unit and transaction type to verify if the transactions were accurate,
complete, correctly documented, reviewed for compliance and had adequate signature authority. If
these transactions were lacking any of the previously stated requirements, the verifier will follow up
with the processor and correct as necessary. This verification process reviews to ensure that
transactions are posted correctly and fall into compliance with University guidelines.
Budget Analysis - Reviewing various GL reports to assure the unit is operating within the parameters of
their budget. Identifying and investigating any abnormal balances (large variances, deficits, high
balances, errors, etc.) and assuring that all budget information is accurate and monitored on a
consistent basis.
2
Sampling Method
The sampling process will contain a total of three sample populations which will be reviewed and
verified to ensure the transactions are accurate, have a reasonable business purpose and abide by the
University compliance procedures. A majority of these transactions will be pulled using a sampling
method developed by the Institutional and Research Planning department.
The Office of Academic Affairs, in conjunction with, Institutional and Research Planning has developed a
sampling approach in order to complete transaction verification for all OAA units and comply with all
auditing requirements.
All transaction data will be downloaded into an excel file from the University’s eReports system on a
monthly basis. A sample will then be pulled from the full transaction list.
In order to determine the sample size and parameters, the following variables were taken into account.
o
o
o
o
Number of touch points on each transaction type
Likelihood of errors for transaction type
Frequency of transactions
Overall compliance/fraud risk of transaction
To obtain necessary transactions, Institutional and Research Planning has created the following process
in order to get the necessary sample population:
There are approximately 16000 transactions per month in the OAA transaction population. In order to
achieve a 5% margin of error on the accuracy/compliance rate, a maximum sample of 376 transactions
would be necessary, assuming that the accuracy/compliance rate is close to 50%. If the
accuracy/compliance rate is consistent and close to 80%, fewer than 250 transactions would need to be
sampled. Because the accuracy rate is unknown, and because we want to oversample certain
transactions, the initial samples will contain 320 transactions per month.
Sample Selection Steps:
1) Random numbers from a normal distribution (Mean = 100, SD = 10) are assigned to each transaction.
2) Risk adjustments are calculated for each transaction:
a) Transactions rated as "medium" or "high" in compliance/fraud risk by their units are given
1.25 points, all others receive 1 point.
b) The average scoring of error rate, on a 1-5 scale, for each transaction type is determined.
Points equal to one half of the resulting error rate value are added to the risk adjustment
subtotal.
3
c) The natural log of the absolute dollar value of each transaction is calculated. For
transactions over $20, the log value is divided by 10 and added to the risk subtotal.
For transactions of $20 and below, no calculations are made and the transactions are
marked for a separate selection process.
d) The risk subtotal is divided by the number of touchpoints.
e) That quotient is multiplied by 5
f) That product (typically ranging from greater than 1 to less than 15) is the risk
adjustment, and it is added to the randomly generated number to create a selection
value.
3) The 242 transactions with the highest selection values, regardless of unit or type, are selected. At an
80% accuracy/compliance rate this will typically yield an estimate within 5% of the true rate 95% of the
time.
4) To ensure adequate representation from all units in the sample, the two remaining transactions with
the highest selection values from within each unit are selected (22 transactions).
5) To ensure that low frequency / low risk transactions are represented, the two remaining transactions
of each transaction type with the highest selection values are selected (56 transactions)
6) If fewer than 78 total transactions satisfy the selection requirements in steps 4/5, transactions are
selected using the process in step 3 until a total of 320 transactions is achieved.
The risk-weighting process is subject to change as risk ratings in each category are modified in response
to actual compliance rates discovered through the audit process. Reviews of these risk adjustments will
be done on a quarterly basis. Risk adjustments will still be held to no more than 1.5 standard deviations
of the randomly generated numbers.
In order to ensure that low dollar transactions are sampled on a monthly basis, an additional 40
transactions will be randomly pulled by the Data Manager which will consist of transactions that have
dollar values between $-20.00 and $20.00. This sample will be created by taking the total transactions
that fall in this range during the month and randomly selecting 40 transactions. This second sample will
be reviewed using the same process as the first sample mentioned in the prior paragraphs.
Lastly, the final population of transactions will include transactions which failed prior reviews. This
sample will be derived from the Review List (list of failed transactions from prior month) which will be
unit specific and will monitor transactions that failed the transaction verification process. A unit will
show up on the monthly Review List if they have a fail rate of 20% or more in a specific month. This
failed rate will stay constant for the first three months of the transactions verification process as higher
errors are anticipated during the first few months but will change and remain constant at 15%. A failed
transaction for this population will be defined by lack of necessary documentation, not following
University procedures and inconsistent amounts and Chartfield values. Errors related to transcribed or
4
mistyped numbers will not be counted as these are normal and expected mistakes that are low risk to
the University. These failed transactions will be counted as errors against the unit or Service Center
based on who completed the transaction to ensure the proper follow up and corrections are completed.
This sample will be limited to a total of 25 transactions in one month for all units and will be allocated
based on the distribution of fail rate percentages. If a consistent pattern of failed transactions occurs
over a span of three months for a specific unit or in the Service Center, the Data Manager will follow up
with the direct Manager to assure that errors are being reviewed and corrected.
Transaction Verification Process
GL transaction verification is a primary internal control and monitoring technique that helps detect (and
possibly prevent) a wide range of fiscal-related risks. We define general ledger transaction verification
as the process of comparing source documents (electronic or paper) provided by a unit, to the general
ledger transaction details, as depicted on the university’s general ledger detail “91 report” (electronic).
Each month, statisticians at the Office of Institutional Research and Planning will perform a sampling
analysis and identify the appropriate sample size to pull a random sample of transaction identification
numbers. Once the sample is pulled from the monthly general ledger data, the sample will be sent to
the OAA Service Center for transaction verification. The Service Center Data Manager will upload the
sample into an access database to perform the monthly transaction verification.
Each type of transaction will have its own specific verification check points. For a detailed list of each
transaction type, please refer to page 11 of this document.
Common Transaction Verification Check Points will include:
5
Check Point Category
Approval
Check Point Question
Does the transaction have the appropriate
approval per the signature authority document?
Does it need additional approval?
Possible Answers
Yes
No
Other (specify)
Dollar Amount
Does the GL posted dollar amount match the
Yes
system documentation (quote, PO, invoice, etc)? No
Other (specify)
Chartfield
Does the GL chartfield match the system
documentation? Do the chartfields used seem
appropriate?
Yes
No
Other (specify)
Documentation
Is there appropriate documentation to verify the
transaction?
Yes
No
Other (specify)
Compliance
Was a compliance review performed by the OAA
Service Center?
Yes
No
Other (specify)
All “No” or “Others” answers identified during the transaction verification process will be investigated.
The OAA Data Manager will work with the appropriate service center staff member and/or the
appropriate unit staff member to inquire about the situation and resolve the discrepancy as soon as
possible. Any corrections that need to be made to the transaction verification will be resolved by the
OAA Service Center. The entire process will be documented in the Transaction Verification Access
Database. At the end of each verification cycle, data will be summarized and reviewed to identify
relative risk levels and help inform the next sampling process.
6
7
Systems & Reports
Service Center
Unit
1
Download transactional
data from eReports and
export into Excel
2
Send Excel document to
Institutional and Research
Planning to produce a
sample selection
3
Load sample selection into
Access database for
transaction verification
review
4
Compile needed
documentation and load
to Access database for
transactions verification
review
4
If needed, obtain missing
documentation from units
Process: OAA Transaction Verification
6
Record findings and
results within database
7
Fiscal Manager and AVP
reviews and approves
transactions verification
Institutional and Research Planning will collect a sample of the transactional data weighting the sample based on number
of touch points per transaction type, likelihood of errors per transaction type, frequency of transactions based on unit and
transaction type and overall compliance and fraud risk of the transactions
Verify:
- Approval: Does the document have appropriate approval?
- Dollar Amount: Does the amount match the GL posted amount?
- Chartfield: Does the GL chartfield match the system documentation? Are the chartfields appropriate?
- Documentation: Is there appropriate documentation?
- Compliance: Was a compliance review performed by the OAA Service Center?
5
Perform transaction
verification on loaded
data
6
If a transaction fails the
verfication review, a follow
up will be required with the
unit or service center
Transaction Verification Process:
Process #1: Downloading Transactional Data from eReports
Below are the necessary steps to take in order to download monthly transactions from eReports. For
example purposes, this illustration will represent how data is pulled for the month of June 2012:
1.)
2.)
3.)
4.)
Once on the homepage of eReports, open the Financials folder
Within the Financials folder, click Flexible Reports
Within the Flexible Reports folder, select the Detail Activity Report SQR job
Once this report is opened, there are many needed fields to fill in:
a. Business Unit should be UNIV
b. Organization should be ACAD_ADM_SUPPORT and the Print Order should be 1
c. Fund should be ALL_OSU_FUNDS and the Print Order should be 2
d. Account should have a print order of 3
e. Under the Ledger Specific Parameters, you should list the current Fiscal Year and
Accounting Period. For this example, Beginning Fiscal year will be set to 2012 and the
Beginning Accounting Period will be 12 – June. Since this example only needs one month
worth of data, the Ending Fiscal Year and Ending Accounting Period will be set equal to
the information above.
f. At the bottom of the Ledger Specific Parameters, make sure that Accounts Payable,
P_Card and Inventory are selected as Yes
g. Click Run to begin the Query
5.) A Hyperion Workspace Question box will open, click “OK”
8
6.) The Flexible Reports home screen box will appear again. This query will run in the background
and will not display a status box nor will it alert when it had completed. In order to refresh the
screen and show the completed query, click F5 until the completed query appears on the
homepage. Double click the selected query results
7.) The data is presented in four formats: PDF, HTML, SQR Log File and Excel CSX. In order to
manipulate the data in Excel, select the CSX file
9
8.) A File Download box will appear asking whether or not the file needs to be Opened or Saved.
Click Open and a Microsoft Word file will appear. Open a new WordPad document and copy and
paste the information in the Word document to the WordPad document. Save the file at the
following path: OAA_Bricker -> OAA_FiscalHR_Students -> OAA Service Center – Data ->
Monthly Text Files
9.) Open a new Microsoft Excel document and under the Data tab, select From Text from the Get
External Data section and select the file saved above
10.) Follow the Text Import Wizard through all three steps with the following commands:
a. Step 1: Select Delimited and make sure the Start import row is set at 1
b. Step 2: Make sure comma is selected under the delimiters section
c. Step 3: Change the following columns to Text format: Per, Org, Fund and Journal ID
d. Click Finish and a second box will pop up asking where to put the data. Make sure A1 is
selected
11.) Save this Excel document at the same path listed above but in the Monthly Excel Files folder
10
Process #2: Sample selection of the Transactions
Once the data has been downloaded from eReports, the transactions are sent to Institutional and
Research Planning in order to obtain a smaller sample of the downloaded monthly transactions.
1.) Open the saved Excel document from Process #1
2.) Add the additional columns to this document explained in Appendix 1.1
3.) Right click on the data tab and make a copy of the tab within this same worksheet. Name the
copied tab Raw Data – Unique and name the original Raw Data
4.) On the Raw Data – Unique tab, sort all values by the Amount column
5.) Once sorted, delete all line items that have blanks or null values for the “Amount”. These
transactions are being removed in order to provide a unique posting count as some postings
contain multiple transactions which show up multiple times in the data. These items are being
temporarily removed in order to avoid duplicate values
6.) Insert a pivot table from the Insert tab in Excel
7.) Drag Transaction Description under the row labels section in the pivot table options, OSU Unit
under the Column labels and Type under the Values (ensure Type is being counted and not
summed)
8.) Hide the Raw Data tab and save the document
9.) Remove the following transactions prior to submission:
a. Cash Advance (OSP - any transactions for the Office of Research that have an Org of
40209 as well as an Org of 40200 with a Fund of 011500 and an Account of 64615 and
any transactions which has “Hay” as an Account Description – these items are already
reviewed by OSP and will not be included in this sample
b. Deposits – any transactions that have an Account Description of University Cash Control
as these transactions are system offsetting items of the actual deposits
c. Delete all transaction types on page 15 that have “Will not be Documented”
10.) Due to coding, some of the transactions types may not accurately depict the correct transaction
description. Prior to submitting the data for sampling, follow the steps listed on page 1.2 of the
appendix
11.) Email this document to Jason Sullivan at the Institutional and Research Planning and CC
Gretchen Gombos
11
Process #3: Load Sample Transactions into Access Database
Once the data has been put into a smaller sample size, the sample data will be uploaded into an Access
database where the information will be reviewed and documented. Prior to importing the document
into access, the following columns need to be added into the excel document:
1.) Columns to be Updated:
a. POID – If the transactions have a sub-line items on the master raw file, the Purchase
order ID will be imported into this field
b. TNumber – If the transactions have a sub-line items on the master raw file, the Travel
Number will be imported into this field
c. VNumber – If the transactions have a sub-line items on the master raw file, the Voucher
Number will be imported into this field
d. InvoiceID – If the transactions have a sub-line items on the master raw file, the Invoice
ID will be imported into this field
2.) Columns to be left blank (these columns will be left blank during import):
a. Comments:
b. Approval
c. Dollar Amount
d. Chartfield
e. Documentation
f. Compliance
g. Attachment Comments
h. Pass?
i. Failed Unit/SC
j. Primary/Secondary
k. Processor
Once these updates have been completed, this sample file will be saved at the location below and will
be named as the proper year and month followed by the word “Load”. For example, for July 2012
sample data, the file will be named “2012.07.Load”.
OAA_Bricker (W:) -> OAA_FiscalHR_Students -> OAA Service Center – Data -> Monthly Excel Files -> Load
Files
After the document has been saved, the following steps will be taken to load the document into Access:
1.) Once the database is open, click External Data
2.) Above Import & Link, click Excel
3.) Click browse and use the file path listed above to find the Load document previously saved
above. Make sure “Import the source data into a new table in the current database” is selected
and click Ok.
4.) A security notice may appear, if so click Open
12
5.) On the first prompt, click the check box next to “First Row Contains Column Headings” and then
click Next
6.) On the next two prompts, click Next
7.) On the final prompt, change the name of the table. Use the same name listed above when
previously saved as an Excel document. For our example, the document will be named
201207Load and click Finish
8.) The excel document will now be listed as a Table under the Access Objects column on the left
side
After the file has been loaded, an additional column will need to be added prior to linking to the
Verification Home Page. Below are the steps to update:
1.) Double click the newly created table that was just imported (in this example, 201207Load”
2.) Scroll to the last column on the document where it says “Click to Add”. Left click and select
“Attachment”
3.) Once added, save the table and close
The final step to loading the sample data is to ensure the Verification Home Page is referencing the new
table. In order to do this, follow these steps:
1.) Under the All Access Objects column on the left side, right click on the Form listed and select
Design View (in this example, the Form is named “JulyReview”). Below is a screen shot of the
location of the form:
2.) Once the form is opened in Design View, ensure that the Property Sheet is open on the right
side of the screen. If it is not, on the Design Tab, click Property Sheet above Tools
13
3.) On the Property Sheet column, click the Data tab
4.) On the top drop down, make sure Form is selected. On the Record Source dropdown, check and
see if the dropdown says the name of your imported table (this example would say
201207Load). If not, click the dropdown arrow and select that table.
5.) Once changed, save the Form and close it
Once these steps have been completed, the Verification Home Page can be used to interact and verify
the transactions. Below is a screen shot of what the home page will look like:
14
Documented?
15
PREP Workflow
Other - Discounts Lost
Worflow
Other (discounts lost)
Will not be Documented
(reviewed by controller)
Journal and Transfer
Workflow
Lockbox and Merchant
Fee Workflow
Merchant Credit Card
Workflow
OSU Store Transactions
Merchant Service Deposit - Credit Cards
Lockbox/Merchant Fees
Journals - Corrections, Accounts Receivable, Bad Debits, Cost Distributions, Cost
of Sales and Insurance
Interest Expense
Interdepartmental Billing
IDB Workflow
Telecom Web Site - OCIO
Individual Gifts to Principal Fund
Student Federal Workstudy
Gifts Workfow
Will not be Documented
(reviewed by controller)
Individual Gifts to Development Funds
University Overhead
University Meter Mail, Postage and Parcel
UNITS Bills
Travel Payments
Transfers
Temporary Investments Income
Space Rental
Fee Workflows
Req, PO, Special Convenience Order Numbers with Paper Payment Requests
PREP Workflow
PREP Refund
PREP All other Standard convenience #s
Pharmacy Billing
Petty Cash
P-Card, Travel Air Fare Pre-Payments
Payroll
Other Payments (deposits)
Transaction Description
Fee Authorizations, Fee Waivers, Scholarships and Accounts Receivable (Study
Abroad)
Endowment Income
Workflow
PREP Workflow
Will not be Documented
(reviewed by controller)
Deposit Workflow
Will Not Be Documented
(allocation)
Will not be Documented
(reviewed by OSP)
Will not be Documented
(reviewed by controller)
eStores
Endowment Income
Employee Reimbursement pushed from eRequest
Debt Principal
Deposits
Debt Interest
Cash Advance (OSP)
Benefits
Transaction Description
Documented?
Will not be Documented
(allocation)
Mail Workflow
UNITS Workflow
Travel Workflow
Will not be Documented
(allocation)
Will not be Documented
(owned by Med Center)
Will not be Documented
(allocation)
Journal and Transfer
Workflow
IDB Workflow
PO Workflow
PREP Workflow
PREP Workflow
IDB Workflow
Will Not Be Documented
(Reconciled by Unit)
P-Card Workflow
HR Workflow
Other Payments
Workflow
Process #4 and #5: Obtain Needed Backup Documentation and Perform Transaction Verification
Process
The following chart shows all transaction types found within the transaction data:
16
Step 2 - Contact
Unit
Step 1 - Reconcile Amount/Chartfield
Values
(PeopleSoft)
On the summary
page, click Print
Journal
Under Journal ID, enter
the Journal ID assigned
to the transaction
Click Review Journal
Status
Click Process
Journals
Click General Ledger
Confirm amount
listed on Journal
matches the GL
6
Since the deposits are taking place outside of the OAA Service Center, the Units will be contacted directly regarding additional documentation for the verification process. The
Data Manager will reach out to the Units to obtain copies of the deposit receipt, deposit log, check copies, cash tape and deposit bag tag. The documentation will be reviewed
to ensure the amount is correct, the deposits were logged correctly and to identify any possible fraudulent activity. This documentation will be loaded into the access
database for audit purposes.
Chartfiled
Review
is
Chartfield
Ensure the
accuracy
to ensure
correct
and appropriateness
7
5
4
3
2
1
Workflows: Deposits
Workflows:
17
Step 4 Document
Business
Purpose
Step 3 - Compliance Checklist
(Shared Drive)
Step 2 - Verify
Approvers
(eRequest)
Step 1 - Verify
Amount /
Charfield
(eRequest)
Verify that checklist
was completed
correctly
Search by PO,
Invoice, Req or
eRequest #
Open Master
Compliance Log.pdf
6
Refer to the Business Purpose section on the home page of the related eRequest. Review and document the listed business purpose to see if the purchases appear to be
normal and expected for each unit.
8
7
Open Compliance
Reviews - Access
5
4
3
2
1
Open OAA
Service
OAA Service
Open
Unit Reviews
CenterUnit
Reviews
Center
Review attachments
for additional
approvers
Refer to approved
signature log and see if
additional approvers are
needed
Review the signers
under Workflow
Information
Enter Request #,
click search and
click link
Click Search
Open OAA Service
Center - Fiscal
5
4
3
2
1
Open
OAA_FiscalHR_Stud
ents
Verify Charfield values
to ensure they are
correct
If receipt is not listed,
contact initiator for
backup
Under Attachments,
retrieve and reconcile
receipt amount
Enter Request #,
click search and
click link
Click Search
Access the OAA
shared drive (W:)
5
4
3
2
1
Workflows: PREP Payments
Workflows Continued:
Step 1 - Reconcile the Amount
(Financial Service Website)
18
If amount does not tie,
follow up with Financial
Service is needed
7
Go to
http://www.treasurer.ohiostate.edu/Endowment/defau
lt.aspx
1
Workflows: Endowment Income
Click the Endowment
Tab
2
Click "Descriptions and
Balances"
3
Using the Fund ID
search, enter the fund
ID and click search
4
Select the desired fund
and click Run Report
5
Reconcile the amount
under Principal Balance
to GL
6
Workflows Continued:
Step 1 - Reconcile Amount
(eReports)
19
Reconcile Name and
amount
7
Select Financials
1
Click Student
Financials
2
Select SFB000 - SIS
GL Financial Reports
3
Workflows: Fee Authorizations, Fee Waivers and Scholorships (SIS Coded)
Ensure Report
Dropdown is on
SFB010 - Recon
4
Enter the correct Org
under Organization, enter
des ired Year/Period and
cl i ck run report
5
Click Display Report
6
Workflows Continued:
Step 1 - Reconcile Amount
(PeopleSoft)
20
8
Reconcile amount on
Journal to GL
Search by Journal ID
to find appropriate
Journal
Click Journal
2
7
Click General Ledger
1
Click Process
Journals
3
Workflows: Fee Authorizations, Fee Waivers and Scholorships (CTL Coded)
Click Review Jounral
Status
4
Enter Journal ID and
click Search
5
Click Print Journal
6
Workflows Continued:
Step 1 - Reconcile
Amount/Constituents
(TAS)
Enter OSU ID and
Password
Click Login
21
Reconcile the amount
and notate
Constituent
7
2
1
Workflows: Individual Gifts to Development Funds
In the Toolbar, click
the Fundrasing icon
3
5
Enter appropriate
start date, end date
and Org
4
Select General
Ledger Transfer
Report
Locate correct Org
and Fund number
6
Workflows Continued:
22
8
Confirm amount
and entry reason for
validity
7
Reconcile Journal
Entry amount
Click Process
Journals
3
Click Review Journal
Status
4
Ensure Business Unit is
UNIV and enter Journal
ID. Clear UserID
5
Click Print Jounal
6
Each Interdepartmental Billing transactions is unique based upon the business purpose of the transactions. In some cases, the Journal entry will provide an eRequest number
which will have additional information along with PO's and Requisitions attached to it with adequate approval. In cases where additional information was not provided within
the Journal, the verifier will need to reach out to the Unit or the vendor directly to obtain necessary receipts, vouchers, requisitions and other needed documentation in order
to complete verification. The verifier will use the contact list provided by each unit to obtain the needed information.
Click Journals
2
Click General Ledger
1
*In order to determine what type of documentation is required, please refer to the OSU Internal Vendors spreadsheet at
https://assist-erp.osu.edu/assisterequest/documents/Internal%20Vendor%20Listing.pdf
Step 2 - Obtain
Backup
Documentation
Step 1 - Reconcile the Amount
(PeopleSoft)
Workflows: Interdepartmental Billing
Workflows Continued:
23
Step 2 - Conact
Processor
Step 1 - Reconcile the Amount
(PeopleSoft)
Confirm amount
and entry reason for
validity
Reconcile Journal
Entry amount
Click Process
Journals
3
Click Review Journal
Status
4
Ensure Business Unit is
UNIV and enter Journal
ID. Clear UserID
5
Click Print Jounal
6
Since Journals and Transfers are done on a frequent basis, no additional documentation will be required for the verification process as long as the business purpose
is clearly defined. If business purpose is not clearly defined, the unit or initiator of the transaction will be contacted to provide further details and possibly additional
documentation.
8
Click Journals
2
7
Click General Ledger
1
Workflows: Journal Entries and Transfers
Workflows Continued:
24
Step 2 Reconcile Fee
Amount
Step 1 - Review
Fee Amount
If the fee amount is greater than $50, the fees must be reconciled to the monthly bank statement. Since these bank statements are kept within the unit, each unit
charged for this fee must be contacted in order to obtain the monthly statement. Once received, the fee will be reconciled to the statement.
Lockbox and Merchant fees are common transactions when check and credit card deposits are received. Any fee charged to the University for Lockbox and Merchant
Fees that do not exceed $50 will not be considered excessive or unusual and will require no further documentation. If the fee does equal or exceed $50, additional
documentation is needed
Workflows: Lockbox and Merchant Fees
Workflows Continued:
Since the Credit Card processing documentation is kept outside of the OAA Service Center, the verifier will reach out to the Units to obtain copies of the Point of Sale
transaction receipts along with the Units monthly credit card statements
Each Point of Sale transaction receipt will come with a summary tape along with copies of each individual transaction that makes up the batch total. Each receipt must be
added together and sum to be the tape summary which will also tie to the number listed in the GL. If the numbers do not tie, then the Unit will be contacted for additional
information and possible resolution.
The monthly Credit Card Statement will break down the total charges for each day during the month. The statement will allocate total charges based on whether or not the
charges were Visa, Mastercard, Discover or American Express which will need to tie to the GL. Match off the total amount from the GL to the statment to ensure the amount is
correct. On occasion, multiple credit card machines may be running in one day and will show as a total on the Monthly Statement. In this instance, review the Flex 91 report to
see if any other transactions were completed on that day and ensure that the total of all transactions for the day add to be the amount listed on the statement.
Step 1 - Obtain
Backup
Documentation
Step 2 Reconcile POS to
GL
Step 3 Reconcile
Monthly
Workflows: Merchant Credit Card Processing
Workflows Continued:
25
Step 1 - Reconcile Discount Amount
(PeopleSoft)
26
11
Calculate and verify
discount amount
10
Locate discount
agreements under
Terms
9
Click icon under
View Invoice
8
Check the checkbox
and click Voucher
Inquiry
Click Invoice
Click Activity
Summary
Ensure Business
Unit is UNIV and
enter PO #
Click Purchase
Orders
Click Review PO
Information
Click Purchase
Orders
Click Purchasing
7
6
5
4
3
2
1
Workflows: Other - Discounts Lost
Workflows Continued:
Step 1 - Verify
Transaction by
Type
Other Payments is the miscellanous catch all for the smaller and less frequent transaction types. These transactions range from eRequest documentation to journal
documentation. In order to verify each of these transactions, each transaction will be reviewed to see if documentation and/or an eRequest is listed. If so, proceed to
reconcile using the PO, Req and PREP Workflow. If no information is provided, proceed by following up with the unit and Service Center to obtain the necessary information
and continue with the workflows mentioned above.
Workflows: Other Payments
Workflows Continued:
27
Step 4 - Checklist
(HR File Cabinet)
28
Step 3 - Employee Certification
(eReports)
Step 2 - Verify the Amount
(eReports)
Step 1 - Verify Who Was Paid
(eReports)
8
Notate Name and
Empl ID
2
7
Reconcile User Def
and Amount
1
If payment is
unsusual, alert the
HR department
2
Click Financial
Reconciliation
Review payments to
see if the payroll is
consistent
1
Click on HR
2
Find Kathy Baker in
office 391
1
Retreive
Retreiveemployee
Diet Dr.
Pepper
ID and
along
name
with a
cup loaded with ice
Confirm
Certification status
is Certified Yes
7
8
7
Click Financial
Reconciliation
Click Financial
Reconciliation
Click on HR
Click on HR
2
1
Workflows: Payroll - Monthly
Tell
Find
Kathy
appropriate
she is the
checklist
best andfrom
ask for
file
needed
cabinet
checklists
3
Select Report
HRB770os
3
Select Report
HRB140
3
Select Report
HRB130
3
Click Schedule 3.3
Select Appropriate
Accounting Period
and Unit to run
Locate Appropriate
Org and Fund
Number
6
Click Schedule 4.4
5
Search by Emplid to
find employee
identified above
6
Click View
Select Unit, Fiscal
Year/Pay Period and set
certification status to
Certified Yes
Search by Emplid to
find employee
identified above
6
Review
File checklists
checklist
forto
ensure
audit review
it was
completed
4
(process is being
developed as of
02/08/13 and will be
enforced once proper
procedures have been
in place)
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 6 and are
reflected on steps 7 and 8.
5
4
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 6 and are
reflected on steps 7 through 9.
Select Appropriate
Accounting Period
and Unit to run
4
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 7 and are
reflected on steps 8 and 9.
5
4
Workflows Continued:
29
2
Find Kathy Baker in
office 391
1
Retreive employee
ID and name
If payment is
unsusual, alert the
HR department
Review payments to
see if the payroll is
consistent
2
1
8
Notate Name and
Empl ID
Reconcile User Def
and Amount
7
8
7
Click Financial
Reconciliation
Click Financial
Reconciliation
Click on HR
Click on HR
2
1
Find appropriate
checklist from file
cabinet
3
Select Report
HRB140
3
Select Report
HRB130
3
Click Schedule 3.7
Select Appropriate
Accounting Period
and Unit to run
Locate Appropriate
Org and Fund
Number
6
Click Schedule 4.4
5
Search by Emplid to
find employee
identified above
6
Review checklist to
ensure it was
completed correctly
4
(process is being
developed as of
02/08/13 and will be
enforced once proper
procedures have been
in place)
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 6 and are
reflected on steps 7 through 9.
Select Appropriate
Accounting Period
and Unit to run
4
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 7 and are
reflected on steps 8 and 9.
5
4
*Bi-Weekly employees will not have the employee certification step as their direct managers approve submitted time every two weeks. Since the managers are approving the time, they are
aknowledging and confirming that these employees are current employees of the University
Step 3 - Checklist
(HR File Cabinet)
Step 2 - Verify the Amount
(eReports)
Step 1 - Verify Who Was Paid
(eReports)
Workflows: Payroll - Bi-Weekly
Workflows Continued:
Step 4 - Employee Certification
(eReports)
30
Step 3 - Needed
Approvals
(HRAction)
Step 2 - Business Purpose/Locate HRA
Number
(PeopleSoft)
Step 1 - Verify Who Was Paid/Amount
(eReports)
Enter Employee ID
discovered in Step 2
and click search
3
Select Report
HRB130
3
Click Schedule 3.3
Select Appropriate
Accounting Period
and Unit to run
Locate Appropriate
Org and Fund
Number
6
5
Under Additional Pay,
notate the business
purpose for the
additional pay
4
Cl i ck the Employee ID
hyperl ink, i f multiple show,
cl i ck the link which has
Empl Rcd Nb equal to 0
Under Payment
Details, notate HRA
# for following step
6
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 7 and are
reflected on steps 8 and 9.
5
4
2
1
Confirm
Certification status
is Certified Yes
7
Click Financial
Reconciliation
Enter HRA # in the
Request # field
Click Search
Click on HR
2
1
Select Report
HRB770os
3
Click the HRA #
hyperlink when it
appears
3
Click View
5
Review the approvals to
ensure no additional
approvers were needed
5
Search by Emplid to
find employee
identified above
6
Please Note: Some transactions may have multiple individuals that were paid
within one transaction. Ensure all individuals are identified on step 6 and are
reflected on steps 7 and 8.
Select Unit, Fiscal
Year/Pay Period and set
certification status to
Certified Yes
4
Review attachments
for business
confirmation
4
Please Note: If HRA # is blank, this means the unit processed this additional pay rather than the Service Center. In order to retreive the HRA # and needed
documentation, the unit will have to be contacted directly to obtain this necessary information. Please refer to unit contac t list
Click Create
Additional Pay
Notate Employee ID
Reconcile User Def
and Amount
Click on Payroll for
North America
8
7
2
Click Financial
Reconciliation
Click on HR
1
2
1
Workflows: Payroll - Additional Pay
Workflows Continued:
Step 2 - Verify
Approvals
(eRequest)
Step 1 - Reconcile
Amount/Chartfield
(eRequest)
31
Step 3 - Compliance Checklist
(Shared Drive)
Step 4 Document
Business
Purpose
Open
OAA_FiscalHR_Stud
ents
8
Verify that checklist
was completed
correctly
Access the OAA
shared drive (W:)
7
Search by Invoice or
eRequest #
Open OAA Service
Center - Fiscal
3
5
Open Compliance
Reviews - Access
Open OAA
Open
OAA Service
Service
CenterUnit
Unit Reviews
Center
Reviews
If additional approvers
are needed, follow up
with initiator
Veri fy a pprovers listed
under Workflow
Information to s ee if they
a re a pproved signers
4
5
4
Review Charfiled to
ensure correct fields
were used
5
Open Master
Compliance Log.pdf
6
Refer to the Business Purpose section on the home page of the related eRequest. Review and document the listed business purpose to see if the purchases appear to be
normal and expected for each unit.
2
If approvals were
attached, review
documentation to see if
approval is correct
Enter the PR #, click
search and click the
link
Click Search
1
3
2
1
If receipt is missing,
contact initiator for
documentation
Review attached
receipt and reconcile
amounts
Enter the PR #, click
search and click the
link
Click Search
4
3
2
1
Workflows: P-Card Purchases
Workflows Continued:
Step 1 - Reconcile Invoice
Amount/Charfield
(PeopleSoft)
Step 2 - Reconcile PO Amount
(PeopleSoft)
32
Click PDF form
Reconcile the PO amount
to GL. If amount isnt
equal, research is needed
14
13
Click Purchase
Orders
Click Purchasing
Click Run
2
1
Enter UNIV for Business
Uni t a nd the PO # for POID.
Ens ure Pri nt Cha nges only
i s unchecked
Confirm amount on
invoice Matches the GL
and make sure
Chartfield is correct
Under Voicher Inquiry
Results, click the icon
below the View Invoice
8
8
7
7
Click Purchase
Order Inquiry
2
Click Procurement
Inquiry Home Page
1
Workflows: Requisitions and Purchase Orders
Click OK
9
Click Review PO
Information
3
Input UNIV for Business
Unit and the PO number
under Purchase Order
3
Click Report
Manager
10
Click Print POs
4
Click Activity
Summary
4
Click Refresh until
report appears
11
Click Search
5
Click Invoice
5
Select Report
12
Click PO_Print
6
Check Mark the
Invoice and click
Voucher Inquiry
6
Workflows Continued:
Step 4 - Were
Items Received
(eRequest)
Step 3 - Payment Confirmation
(eReports)
33
Step 5 - Approval
(eRequest)
Open
OAA_FiscalHR_Stud
ents
8
Verify that checklist
was completed
correctly
Access the OAA
shared drive (W:)
7
Search by PO,
Invoice, Req or
eRequest #
Open OAA Service
Center - Fiscal
3
2
1
Packing slip will be
loaded under
Attachments
Review approvers to
ensure proper
approval was done
Enter Request #,
click search and
click the link
Click Search
3
Enter Request #, click
search and click the
link
2
1
Click Search
Ensure the PO
number/amount
match the GL
Click the report and
open the PDF file
3
8
7
Select Report
APU111DW
2
Click General
Procurement
Reports
Click Financials
3
1
2
Open OAA
Open
OAA Service
Service
CenterUnit
Unit Reviews
Center
Reviews
4
If over $3,000, approval
email is needed from
Service Center email
box
4
If Packing Slip is not
loaded, contact
requestor for slip
Open Compliance
Reviews - Access
5
A box will appear,
click ok
Enter appropriate
Org, PO ID and date
range and click run
4
5
4
6
HIt F5 until
requested report
populates
6
Open Master
Compliance Log.pdf
*Please note, packing slips are not required for purchase orders less than $75 and are not required for purchases over $3,000 as email approval takes the place of the slip
Step 6 - Compliance Checklist
(Shared Drive)
1
Workflows: Requisitions and Purchase Orders
Workflows Continued:
34
Step 3 - Compliance Checklist
(Shared Drive)
Step 2 - Verify
Payment
Information
(eTravel)
Step 1 - Confirm
Approvals /
Business Purpose
(eTravel)
2
Click Search
1
Click Payment
Request
Open
OAA_FiscalHR_Stud
ents
8
Verify that checklist
was completed
correctly
Access the OAA
shared drive (W:)
7
Search by PO,
Invoice, Req or
eRequest #
2
Click Search
Click Travel Request
1
2
1
Workflows: Travel Payments
Open OAA Service
Center - Fiscal
Open OAA
Open
OAA Service
Service
CenterUnit
Unit Reviews
Center
Reviews
4
Verify Payment
amount matches GL
amount
Enter in Travel #, click
search and click View
Payment Request
3
4
Review the Business
Purpose and verify if
transaction is relevant
Enter in Travel #, click
search and click View
Payment Request
3
4
3
Open Compliance
Reviews - Access
5
Verify that all
charfields are
correct
5
Review the listed
approvers and verify if
they are current signers
5
Open Master
Compliance Log.pdf
6
Verify that Travelor
and needed
Approver signed
6
Workflows Continued:
35
Step 2 - Verify
Payment
Information
(eTravel)
Step 1 - Confirm
Approvals /
Business Purpose
(eTravel)
2
Click Search
Click Payment
Request
Click Search
Click Travel Request
1
2
1
Workflows: Prepaid Travel
4
Verify Payment
amount matches GL
amount
Enter in Travel #, click
search and click View
Payment Request
Review the Business
Purpose and verify if
transaction is relevant
Enter in Travel #, click
search and click View
Payment/Travel
3
4
3
Verify that all
charfields are
correct
5
Review the listed
approvers and verify if
they are current signers
5
Verify that Traveler
and needed
Approver signed
6
Workflows Continued:
Step 1 - Reconcile the Amount
(UNITS Website)
36
Match off business
purpose and notate
expense
7
Checkmark the Org, Fund,
Func, Project, Program
and Userdef
1
Workflows: UNITS Billing
Checkmark the "View
your college or Dept
Bills" option
2
Checkmark "All biling
accounts I have access
to generate bills"
3
Enter the Org and Fund
number and Bill month
and click submit
4
Select the "To Browser"
Option and click Submit
5
Search for the amount
listed and reconcile
6
Workflows Continued:
Step 1 Reconciling to the
Mail Reporting
(Mail Website)
37
2
Verify the date and
amount of mail
order
Call OSU Unit
contact
Click Mail Reporting
Go to
receivingandmail.osu.
edu
1
2
Confirm the
business purpose of
the mailing
3
Enter name.number
and password
3
Enter Org, Fund,
Account and date,
then click run
4
Verify that this item
matches the GL
5
*Please note: Library's threshold will be >$500 as their volume and fees are larger than the standard unit. This threshold was confirmed by Janice Cramer
Step 2 - Contact
with Unit
(if $>$25 per piece)
1
Workflows: University Mail
Workflows Continued:
Required Documentation for Transaction Verification:
Paper and electronic documentation to backup each of the selected transactions will not be printed
during this process. The backup documentation resides in multiple University systems and University
archives and will not be required to keep another copy for audit purposes. Since this information will
remain available on University servers for more than five years and since the paper copies will be kept
on site, it will not be required to have this documentation saved with this access database. If copies are
needed for audit purposes or other reasons, please refer to the workflows above in order to pull the
necessary documentation.
38
Process #6: Record Findings and Conduct Follow Ups with Units and Service Center for Failed
Transactions
The Data Manager will complete the Transaction Verification process and will record all findings within
the access database. During this process, if a transaction does not meet the five requirements listed on
page 3 and 4 of this document, the Data Manager will proceed with the Follow Up process listed below:
Follow Up on Failed Transactions:
1.) Determine whether the error was a result of the Service Center or the Unit. Once the source of
the error is determined, the Data Manager will reach out to the following contacts:
Unit:
Graduate School
John Glenn Institute
Libraries
OAA Admin
Office of Outreach & Engagement
Office of Diversity Inclusion (ODI)
Office of Human Resources (OHR, HR)
Office of International Affairs (OIA)
Office of Research
Office of the Chief Information Officer (CIO)
OSU Online
Undergraduate Education and Enrollment Services
Wexner Center for the Arts (Wexner)
Contact:
Rosemarie Thornton
Julie Frary
Heidi Kovach
Kathryn Beach
Regina Patterson (Packing Slip)
Meg Dick (36021, 42000, 42007, 42015, 42019, 42031, 42032, 42033)
Elizabeth Eberlin (42001)
Josh Gillespie (42002)
Liana Crisan-Vendeborne (42013)
Christy Anandappa (42014)
Betty Ellis
Betty Ellis
Diana Lantz (Orgs: 47031, 47041, 47042)
Ken Gast
Tamara Daniels
Kirti Jain
Steven McCann
Karen Liming (Orgs: 40000, 40180, 40200, 40201, 40202, 40203, 40204 and 40240)
Brooke Heslep HR (Org: 40000, 40180, 40200, 40201, 40202, 40203, 40204 and 40240)
David Scarlett (Org 40003)
Stephanie Arend (Org 40012)
Justin Costa, Hope Harrison (Orgs: 40210, 40220, D4028 and D4029)
Drew White HR (Org: 40210, 40220, D4028 and D4029)
Zack Mikesell (Org 40013)
Ruth Luketic (Orgs: D40040 and D40050) PACKING SLIPS
Robin Gates (Org 40041)
Angie Dockery (Org D4008)
Mary McCleery (Org 40082) Nanotech West
Kelly Crawford (Org D4009)
Jessica Rector (Org D4012)
Joetta Manion (Org 40260)
Michele Cook, Charmaine Koch (Org D4050)
Bryan Ford, Grace Hicks (Org 40540)
Kristi Davis
Sandy Bell
Jeff Allen
Julie Schultz, Bernard Savarese (statements for UAFYE)
Ashley Levesque
Kevin Hathaway
E-mail
thornton.2
frary.1
kovach.148
beach.111
patterson.209
dick.76
eberlin.1
gillespie.85
crisan-vandebone.1
anandappa.1
ellis.199
ellis.199
lantz.30
gast.13
daniels.413
jain.130
mccain.251
liming.1
helsep.3
scarlett.1
arend.24
costa.31, harrison.287
white.1965
mikesell.22
luketic.1
gates.79
dockery.9
mccleery.7
crawford.492
rector.36
manion.33
cook.942, koch.266
ford.95, hicks.519
davis.1724
bell.597
allen.728
savarese.3
alevesque@esue.ohio-state.edu
hathaway.3
2.) Data Manager will follow up via email with each contact for each failed transaction type. The
following information must be addressed:
a. The issue with the transaction
b. Possible cause for the error
c. Resolution to ensure the error is corrected for future transactions
3.) Failed Transaction Type and responsible Unit will be added to the next month’s Review List
4.) Once issue has been addressed, upload email into access database
39
Phone
247-7269
292-1577
247-7972
247-8763
292-2400
292-1176
688-8559
292-2423
292-1340
292-3644
247-8007
247-8007
292-2916
292-5229
292-4453
688-4648
247-2584
688-5640
292-2368
292-9394
292-2318
292-1582
292-3446
292-0689
247-4670
688-3119
292-8704
688-8123
292-1840
292-7972
247-6266
292-9163
292-1073
247-6984
688-7553
247-2505
292-0212
x
x
40
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
Date Signed
15
0
0
2
3
4
1
0
2
0
0
3
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
No Comments Needed, No Failed Transactions
Comments:
Henry Zheng, Assistant Vice President of OAA
15
0
0
2
3
4
1
0
2
0
0
3
Previous Failed Transactions Sample
Graduate School
John Glenn Institute
Libraries
OAA Admin
Office of Diversity Inclusion (ODI)
Office of Human Resources (OHR, HR)
Office of International Affairs (OIA)
Office of Research
Office of the Chief Information Officer (CIO)
Undergraduate Education and Enrollment Services
Wexner Center for the Arts (Wexner)
40
3
6
2
4
5
9
4
3
2
1
1
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
Pass Percentage
Gretchen Gombos, Fiscal Manager of OAA
40
3
6
2
4
5
9
4
3
2
1
1
Small Transaction Type Sample
Graduate School
John Glenn Institute
Libraries
OAA Admin
Office of Diversity Inclusion (ODI)
Office of Human Resources (OHR, HR)
Office of International Affairs (OIA)
Office of Research
Office of the Chief Information Officer (CIO)
Undergraduate Education and Enrollment Services
Wexner Center for the Arts (Wexner)
320
60
10
30
20
40
20
20
10
60
15
35
Total Passed
Matt Yoder, Data and Quality Manager
320
60
10
30
20
40
20
20
10
60
15
35
Total Sampled
IRP Sample
Graduate School
John Glenn Institute
Libraries
OAA Admin
Office of Diversity Inclusion (ODI)
Office of Human Resources (OHR, HR)
Office of International Affairs (OIA)
Office of Research
Office of the Chief Information Officer (CIO)
Undergraduate Education and Enrollment Services
Wexner Center for the Arts (Wexner)
Sample Type
June 2012
Office of Academic Affairs
Transaction Verification Summary
x
x
Process #7: Final Review and Fiscal Manager and AVP Approval
Once all the transactions have been reviewed and all failed transactions have been followed up on, a
summary report will be generated that will summarize the overall performance of the transactions. The
report will state how many transactions from each sample population there were and what the pass
percentage is. This report will then be reviewed by the Fiscal Manager and Assistant Vice President of
the Office of Academic Affairs. Below is a sample of the approval sheet:
Timing and Completion for Transaction Verification
The Transaction Verification process will follow similar timing guidelines as the reconciliation process.
Listed below are the expectations for process and completion of a specific month when operating in a
business as normal process:
1.) On the 5th business day of a specific month, the prior months data will be pulled from a flexible
91 report in order for the Verification process to begin
2.) The data pulled from the Flexible 91 report will be reviewed and summarized within one
business day and sent to Institutional Research and Planning
3.) Institutional Research and Planning will review, analyze and sample the data and return the
Verification sample no later than the 15th of the current month
4.) The Verification team will have the remaining part of the month to review, follow up and
complete each transaction by the end of the current month
5.) In the event that a transaction needs additional information or documentation from a Unit, the
Verification team will reach out to the Unit through a single email request giving the Unit one to
two weeks’ time in order to respond with the needed information
6.) In the event that a transaction needs additional information or documentation from the Service
Center, the Verification team will reach out to the Service Center through email requesting the
documentation be sent with one to five business days
7.) The Verification team has 30 days to complete the verification process once the data has been
received
8.) Once all documents have been received and transactions have been verified, the Data and
Quality Manager will have one business day to compile the printed results and have the Fiscal
Manager and the Assistant Vice President sign off on the results
9.) Results will be distributed to the Unit contacts along with the Service Center within one business
day after signatures have been obtained
41
Reporting for Transaction Verification
General Ledger Reconciliation & Transaction Verification Processes
Fiscal Process
ITEM
Responsibility
Service Center Department
PURPOSE
Frequency
Monitor P-Card activity and approvals to ensure all activity is accounted for
Monthly
X
Monitor Purchase Order lifecycles
Monthly
X
Monitor travel requests to ensure payments are processed within the 90 day deadline
Monthly
X
Monitor all Minority buying percentages
Monthly
X
Access Reporting
Monitor all PeopleSoft/Travel System and eRequest roles assigned to users in order to
maintain segregation of duties
Monthly
X
Training Reports
Monitor all training recommendations and requirements for Fiscal personnel
Monthly
X
Annual compliance self-reporting process management
Annual
X
PIER Reporting
Annual equipment inventory process management
Annual
X
COI Reporting
Annual Conflict of Interest process management
Annual
X
Works with units to ensure that all e-Certifications and Sponsored Research is completed in
a timely fashion
Monthly
eReports - Standard Monthly 61 Report
Lists asset, liability and equity balances for each Org and Fund according to the General
Ledger
Monthly
X
eReports - Standard Monthly 90 Report
Report that lists Budget and Actual expenses by Org and Fund in order to derive large
variance between each value, review open purchase orders and remaining encumbrances
Monthly
X
eReports - Standard Monthly 91 Report
Lists transaction detail from the General Ledger by Org and Fund from prior reported months
Monthly
eReports - Flexible Reports
If variation or issues arise while reviewing the Standard Monthly 61 and 90 Reports, Flexible
reports will need to be run in order to resolve the issue
As Needed
UMS Report (Mailing Report)*
Report that details mail purchases by Org and Fund in order to show how much each unit is
spending on mail
Monthly
X
Report that lists all transactions completed on a specific purchasing card for each unit
Monthly
X
Report that details total phone usage and charges based on Org and Fund
Monthly
X
TAS report which lists Fund transfers for the month
Monthly
X
Report which shows transactions in which the Fund is posted under an incorrect Org in order
to identify any issues with mismatched Chartfield values
Monthly
Verifies that all P-Cards have been reallocated from the 61206 clearing account
Monthly
P-Card Compliance Reporting
Purchase Order Reporting
Travel Status Reporting
MBE/Edge Reporting
Sub-Certification Self-Assessment
Research Reporting
Purchasing Card Reconciliation Report*
OIT T&N Billing Statements*
University Development Report*
Fund Exception Report
P-Card Clearing Accounts
*These reports will not be ran on a standard monthly basis but only when a relative transaction is pulled in the sampling process
42
X
X
X
X
X
X
Reporting for Transaction Verification continued
General Ledger Reconciliation & Transaction Verification Processes
HR Process
ITEM
Job Data Report
Bi-Weekly e-timesheet report
Additional Pay Report
PURPOSE
Frequency
Verify HRA to Peoplesoft Entry - Run Daily
Daily
Allows SC to see what active employees have not yet submitted timesheets. Run Mon & Tue
of payroll deadline week. SC follows up with any employees that have not submitted.
Mon/Tues of Payroll Week
Wednesday is final run to verify etime to Peoplesoft
Responsibility
Service Center Department
X
X
Verification of system entry to HRA and give SC lead list of all approval of add pay needed
Periodically/by deadline
X
Analysis of YTD GL Activity - Month my month payout - verfiy and look for outliers.
Monthly
X
Used to see open positions created by the specialists which provides the list of approvals
Every Wednesday
X
Shows all jobs that need to be approved for posting
Every Wednesday
X
Verify if payments were correctly made in order to identify any anominalies
Bi-Weekly
X
Used to confirm if an employee is a current employee of the University in order to avoid
paying terminated personel
Monthly
X
HRB110 - Analysis of General Fund Uncommitted
Budget Balances
Shows budget and annual rates for each individual by Org and Fund
After Each Payroll
X
X
HRB130 - Reconciliation of HR-GL Components of
Actual Expense
Shows the names of the employees paid out of a specific Org and Fund
After Each Payroll
X
X
HRB140 - Analysis of Year-toDate HR-GL Activity
Shows YTD payroll payments which is used to determine unusual or irregular activity
After Each Payroll
X
X
Used to ensure that all payments are correct, current and fall into compliance
Monthly
X
Used to reconcile the HRA to the PET
Monthly
X
HRB140
Position Worklist
Job Opening Worklist
Pay 364 - Check Distribution Report
HRB770 - Monthly Payroll Cert Report
Bi-Weekly and Monthly Checklists
HRB170 - Personnel Expenditure Transfer
43
Appendix 1.1: Additional Data Columns for Monthly Transactions
This appendix will explain how to add the proper Unit, Voucher Code and Transaction Description to
each transaction downloaded from eReports
Unit:
1.) In cell AL1, type “OSU Unit”
2.) In cell AL2, enter the following formula:
=VLOOKUP(D7,'W:\OAA_FiscalHR_Students\OAA Service Center Data\Lookups\[UnitLookup.xlsx]Unit Lookup'!$A$2:$E$601,4,FALSE)
3.) Drag the formula in this cell down to the last transaction on the Excel document
Voucher Code:
1.) In cell AM1, type “Voucher ID”
2.) In cell AM2, enter the following formula:
=LEFT(MID(AA2,3,3))&LEFT(MID(AA2,3,4))
3.) Drag the formula in this cell down to the last transaction on the Excel document
Transaction Description:
1.) In cell AN1, type “Combined”
2.) In cell AN2, enter the following formula:
=M2&N2&AM2&G2
3.) Drag the formula in this cell down to the last transaction on the Excel document
4.) In cell AO1, type “Transaction Description”
5.) In cell AO2, enter the following formula:
=VLOOKUP(AN2,[DescriptionLookup.xlsx]Description!$E$2:$F$2296,2,FALSE)
6.) Drag the formula in this cell down to the last transaction on the Excel document
7.) Review all of the lookup functions calculated in the above steps. If any of the formulas return
#N/A, that means that either the Unit or Transaction Description are new and need to be added
to the lookup spreadsheets
8.) Once all formulas are completed, highlight columns AL through AO. Copy and paste special
values in these columns
9.) Hide column AN
Survey Data:
1.) In Cell AP1, type “Combined2”
2.) In cell AP2, enter the following formula:
=AL2&AO2
3.) Drag the formula in this cell down to the last transactions on the Excel document
4.) In cell AQ1, type “Rate of Error”
5.) In cell AQ2, enter the following formula:
=VLOOKUP($AP2,'W:\OAA_FiscalHR_Students\OAA Service Center Data\Lookups\[SurveyLookup.xlsx]Raw'!$C$2:$G$397,2,FALSE)
6.) In cell AR1, type “# of Touch Points”
7.) In cell AR2, enter the following formula:
=VLOOKUP($AP2,'W:\OAA_FiscalHR_Students\OAA Service Center Data\Lookups\[SurveyLookup.xlsx]Raw'!$C$2:$G$397,4,FALSE)
8.) In cell AS1, type “Compliance/Fraud Risk”
44
9.) In cell AS2, enter the following formula:
=VLOOKUP($AP2,'W:\OAA_FiscalHR_Students\OAA Service Center Data\Lookups\[SurveyLookup.xlsx]Raw'!$C$2:$G$397,5,FALSE)
10.) Drag the formulas in the previously mentioned three columns to the last transaction on the
excel document
45
Appendix 1.2: Correcting Mislabeled Transaction Types:
Based on coding, some transaction types show up incorrectly when the Transaction Type is assigned to
each line item. This issue is directly related to the Req, PO, Special Convenience Order Numbers with
Paper Request description type but is also related to a few other categories such as Individual Gifts to
Principal Fund and Journals. In order to correct these types, follow the instructions below:
1.) Open the current month raw data tab and sort the data based on “Amount”
2.) Copy all line items which do not have a dollar value and paste into a new spreadsheet and name
this new spreadsheet “Blank Amounts”
3.) Insert a new column between “Voucher ID” and “Transaction Description” and name this
column “Comb”
4.) In the “Comb” column, enter the following formula in the 1st cell of that column:
a. =D2&E2&F2&G2&H2&I2
5.) Open the current month filtered file and insert two new columns between “Voucher ID” and
“Transaction Description”. Name the first column “Comb” and the second “New Transaction
Type”
6.) Complete the same process listed in step 4 for the “Comb” column
7.) In the first cell of the “New Transaction Type” column, complete a vlookup that pulls the
“Comb” column value from the Filtered file and looks up the Transaction Type from the “Blank
Amount” file
8.) Where there are #N/A values in the “New Transaction Type” column, use the original
Transaction Type
9.) Copy and paste all new values from the lookup function for the Req, PO, Special Convenience
Order Numbers with Paper Request in the original Transaction Type column
10.) Review any other variances listed between the two Transaction Type columns to determine if
other values need to be changed according to the type of transaction
46
Appendix 1.3: Necessary System Access:
In order to complete the Transactions Verification process, a processor must have access to the
following systems:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
PeopleSoft – HR
PeopleSoft – Financial
The Advancement System (TAS)
Mail Website (receivingandmail.osu.edu)
eReports – HR
eReports – Financial
HR Action
eTravel
UNITS Website
OAA Bricker Shared Drive (W:)
System access can be limited to read-only for each of these systems as no processing is necessary during
the Transaction Verification.
47