There are a number of ANU areas that charge other internal areas on campus for their goods and or services. These areas include, but are not limited to:
- University Accommodation Services;
- University House;
- Toad Hall;
- Bruce, Burton and Garran Hall;
- University Printing and Duplicating Service;
- Facilities and Services;
- Information Technology Services;
- Centre for Continuing Education;and
- Marketing Office.
Areas who have approval to produce bulk journal uploads must ensure that their documentation is in order and submitted to F&BS for filing.
Other areas, not listed above, which undertake work for areas of ANU on a paid basis must either:
- have F&BS upload the journal with appropriate authority from the area receiving the goods; or
- have the receiver of the goods raise and approve the transfer of funds to the respective school, faculty or division account via journal entry functionality.
Internal transactions occurring within the University and involving transfers between or within budget units, and internal sales and purchases, do not form part of income and expenditure for the purposes of external reporting.
For transactions involving transfers, internal 'Sales' and 'Purchases' or direct internal recoveries please refer to the appropriate section in the Annotated Chart of Accounts Manual for guidance on the construction of the journal.
Transfers use the 7xxx series of accounts.
Internal 'Sales' and 'Purchases' largely use the 8xxx series of accounts and this is the preferred treatment.
Some direct internal recoveries use like to like 5xxx account however this is not the preferred option and users would be encouraged to consider using the 8xxx account series for all internal recoveries. Internal recoveries using like to like 5xxx (or 5xxxR) accounts must not include any mark-up value. If any mark-up is included, the 8xxx series of accounts MUST be used.
Journals involving the internal 'payment' of amounts owing to ANU business units (eg: University House) and using the 17xx series of accounts within the T ledger must be done as ICR source journals. ACTUALS journals done on line normally default to the ONL source, or if uploaded, to the BCH source. When processing these internal 'payment' journals to the T ledger, the ICR source must be actively selected in the header page of the ESP journal add function.
The Billing Template can be used to support the transfer of any costs from within the recurrent fund to other areas of the ANU.
To process bulk charges to other ANU areas you first need to create a journal template in Excel. An example journal template can be found in related documents. This journal template can be modified with an area's current information.
When you have completed keying in the data, it is necessary to use the Upload Journal function in ESP financials.
Time-frames for Bulk Journal Uploads
Each period, members of the SMR team in F&BS upload bulk journals to process a wide range of charges to budget units across campus. There is an emerging trend whereby the electronic journal templates and supporting documentation is being received very late in the period. In many instances, they are being received the Friday afternoon before cut-off.
The late receipt of journals and supporting documentation can cause F&BS and the areas a number of problems. When edit checking the journal on the system F&BS can sometimes find that there are invalid Departments and/or accounts contained in the journal template.
If the processing of the journal template is being done late on a Friday afternoon and F&BS call the staff that prepared the journal to resolve the problem, they sometimes find that the staff have already left for the day. As such, F&BS's only option is to:
- not process the journal; or
- try and find a solution themselves in order to book the entries in the nominated ledger.
The first option is not a good solution as it means that an area does not have their income recorded in possibly an important reporting period. The second option is also not viable because a budget unit requesting the upload is responsible for ensuring the content is correct, F&BS are only facilitating the processing of the charges.
Another more recent problem has been that supporting documentation goes missing because it was not addressed to the appropriate staff member in F&BS. If it is a Friday afternoon, this can prove difficult to rectify.
If areas make sure journal templates are sent to F&BS SMR in a timely manner, and not at the last minute (a rule of thumb would be to have everything to F&BS by lunchtime (2pm) on the Thursday before a cut-off), this would allow enough time for F&BS to chase up any problems if encountered, as well as manage other period end responsibilities. This should also assist in making sure the entries processed to the ledger are accurate.
- Send all requests for bulk journal uploads to SMR's functional email address: email@example.com.
- Ensure department and account codes are valid/correct before sending the template to SMR.
- Send the supporting documentation as soon as possible after emailing the template. Journals will not be processed unless this is received.
- When sending the documentation, either hand deliver it to SMR staff or deliver it to the F&BS reception, making sure it is marked clearly for the attention of SMR staff.
- Try to have all information to SMR by 2pm on the Thursday before cut-off.