1 Understanding the Journal Workflow Process Presented by Frank Leonard March 17, 2005

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Understanding the Understanding the Journal Workflow ProcessJournal Workflow Process

Presented by Frank Leonard March 17, 2005

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ObjectiveObjective

To describe the journal process workflow To outline the responsibilities placed on each

of the roles required to complete the journal process

Understanding the Journal Workflow ProcessUnderstanding the Journal Workflow Process

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Definition of Journal WorkflowDefinition of Journal Workflow

Journal workflow describes how a journal moves

through an organization. The goal of journal

workflow can be seen as the ability to get the

right work to the appropriate person at the right

time.


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Three roles are impacted by the journal Three roles are impacted by the journal workflow process:workflow process:

1. The Journal Processor

2. The Department Journal Approver

3. The Central Journal Approver


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Journal ProcessorJournal Processor

This role is responsible for creating, edit checking,

budget checking and submitting the journal entries. See Quick Reference Flow Chart 1.1


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Department Journal ApproverDepartment Journal Approver

This role is responsible for approving all journal

entries made by those they supervise. It is the

responsibility of this role to verify that all journal

lines are valid and accurate prior to submitting it

to the ACO for Central Approval.See Quick Reference Flow Chart 1.2


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This role is responsible for reviewing, approving,

and posting all journal entries that have been

approved by the Department Journal Approvers.See Quick Reference Flow Chart 1.3

Central Journal ApproverCentral Journal Approver


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1. Supporting Documentation

2. Department Identification

3. Department Approval

4. Interfund Transaction

5. Intrafund Transaction

6. Due To / Due From

7. Does Cash Balance

Central Journal Approver’s Audit CriteriaCentral Journal Approver’s Audit Criteria


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Does the journal have supporting documentation

for the entry? If not, does it indicate a reason for

the absence of documentation? Also, is the

documentation consistent with the journal

description and the journal lines?


1. Supporting Documentation1. Supporting Documentation

Central Journal Approver’s Audit CriteriaCentral Journal Approver’s Audit Criteria continued…continued…

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2. Department Identification2. Department Identification

Does the journal header panel include the

departments business unit? (ACARC, ASARC, etc.)



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Enter Business Unit in the Reference Number Box

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Has the journal been approved by the Department

Approver?

3. Department Approval3. Department Approval



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Click this button to view Journal status below

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Interfund transactions are transactions between

governmental funds (funds beginning with a 1, 2, or 3).

If one fund uses an interfund expense account (536700-

537280) the other fund should use an interfund revenue

account (778000-778350). Transactions with proprietary funds

or other non-county agencies are not interfund transactions.

4. Interfund Transaction4. Interfund Transaction



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Intrafund transactions are transactions between

departments within the same fund. The department

making the reimbursement should debit a regular

expense account and the department being

reimbursed should credit an Intrafund expense

account (571000-574200).

5. Intrafund Transaction5. Intrafund Transaction



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“Due To Other Funds” should be offset by a “Due From Other Funds”.

“Operating Transfers In” should be offset by an “Operating Transfers Out”.

“Advance To Other Funds” should be offset by an“Advance From Other Funds”.

Ideally, these transactions should contain the offsetting journal lines in the same journal. If not, the journal description should provide the journal and line number of the offsetting lines.

6. Due To/ Due From, Ops In/Ops Out 6. Due To/ Due From, Ops In/Ops Out and Advance To / Advance Fromand Advance To / Advance From



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7. CASH Balance7. CASH Balance


Central Journal Approver’s Audit Criteria continued …Central Journal Approver’s Audit Criteria continued …

Does the Cash Edit Panel “Difference” net to zero?

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CommunicationCommunication

If any of the seven criteria described remain

unresolved, the Central Journal Approver will

recycle the Journal, and specify the reason in the

Approval Comments section on the Approval panel.

As a courtesy, communication may also consist of a

phone call and/or follow-up e-mail.


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Maintaining Your Journal WorklistMaintaining Your Journal Worklist

Each Journal Processor and Department Journal Approver areresponsible for viewing their Worklists for recycled and/ordenied journals that they have processed. To access yourWorklist, click on the Notebook icon, then choose either theRecycle Journal Entry or Journal Entry Denial folder to viewyour entries.


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ACO ContactsACO ContactsFor questions regarding journal entries, please contact:

Gladys Smith at micro 5-8569

Michelle Pantoja at micro 5-9461 or

Frank Leonard at micro 5-3877


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1. JournalProcessorcreates aJournal inPeopleSoft

JournalProcessor

completes theHeader & Lines

Panels

2. JournalProcessor

verifies that theCash Edit Panel

is in balance

Verify and correctyour cash lines inthe journal. Noentry shall beposted with

unbalanced cash.

If not,STOP!

If yes,Move

Forward

3. Return to thelines panel, and

run the EditCheck Process

Error inEdit

Check...

Verify the Errorspanel for errormessage and

correctaccordingly

If valid,Move

Forward

4. Return to thelines panel, andrun the BudgetCheck Process

Error inBudgetCheck...

On the Lines panel tab over tothe Budget Checking LineStatus, review the error

message and correct accordinly

If valid,Move

Forward

5. Submit theJournal forApproval

A


Processor WorkflowProcessor Workflow

Quick Reference Flow Chart 1.1

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Department Approver WorkflowDepartment Approver Workflow


6. DepartmentApprover receives

journal in his/herworklist

7. DepartmentReviewer

verifies that theCash Edit Panel

is in balance

If yes,Move

Forward

If not,STOP!

Recycle theJournal back to theJournal Processor

for corrections

8. Approve theJournal andSubmit it for

Approval

A

B


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Central Approver WorkflowCentral Approver Workflow

9. Journal isreceived by the

Central Approver

If not,STOP!

Recycle theJournal back to theJournal Processor

for corrections

10. CentralApprover

verifies severalchecks &balances

If yes, journal isposted in the nightly

batch processB



Documents

1 Understanding the Journal Workflow Process Presented by Frank Leonard March 17, 2005