GLC Request Information

eForm Support

Please contact fbs-bso@anu.edu.au for support with the GLC Request eForm.

Research Accounting

Research Accounting is responsible for the recording and reporting of external funds received to the University. We also advise the wider ANU community in complying with the financial aspects of agreements and contracts.

An ARIES record and general ledger code are established and maintained for funds accepted by the ANU. Day to day management of funds is the responsibility of the local area. More detailed information regarding the establishment of an ARIES record, initiation of a General Ledger Code (GLC) and management of funds can be found below.

General Ledger Codes (GLC)

All funds received by the University are allocated a unique general ledger code (GLC) combining a fund, department and project (subproject if required). The GLC enables the University to separately identify and report on a whole of life basis, funds received for a specific purpose.

In many cases, this is necessary to meet contractual and accountability obligations imposed by funding bodies. For more information on GLC codes used by the university, please follow the link to the fund code web page in the related links panel, on the right hand side of this web page.

Fund Types

Special purpose funds are used to maintain the accounting of externally sourced funding. The allocation of funds to these segments reflects contractual and accountability requirements of ANU to report to granting bodies, or the requirements associated with the receipt of philanthropic gifts. For an outline of the individual special purpose funds types, please follow the overview of special purpose funds web page link in the related links panel on the right hand side of this page.

The GLC Request eForm must be submitted to request the creation of, changes to or closure of a GLC for S, Q, discretionary Q and D funds. The APOLLO form is used for all other funds.

Management of S, Q and D General Ledger Codes

Local area staff are required to create a record in the ARIES database when an application for research funding is submitted. While creation of an ARIES record is not required for non-research funding, it is encouraged as best practice. Once the project has been approved for funding, local area staff complete the relevant details in ARIES, including uploading copies of all relevant documentation.

If the project is not research-related and does not have an ARIES record, the contract or relevant documentation is required to be uploaded to the GLC Request eForm. These documents will then be stored in ERMS on submission of the eForm.

The video below provides guidance on how to request a GLC for an S, Q or D fund. Support documentation on the process is also available in the related links on the right hand side.

GLC Request Video

Research Accounting review and approve GLC requests for S, Q and Discretionary Q funds, Advancement Services review and approve GLC requests for D funds and SRLI review and approve all other GLC requests.

Management of Discretionary Q General Ledger Codes

If funds are received with no formal contract or agreement, the funds will be held in a discretionary Q fund.

To create a discretionary Q fund, the requester must provide a reason justifying the purpose of the fund including why the fund is required and what the funds will be used for. The project type is required to be entered along with the life of the project and expected income.

A budget must be provided along with the information required above to be sent to the Delegated Authority (in the D3 delegation band or higher) who endorses the request prior to it being approved by Research Accounting.

Establishment of ARIES Record and Milestone Management

The procedure for the Establishment of ARIES Record and Milestone Management outlines the requirements roles and responsibilities of establishing an ARIES record and the management of ARIES milestones, between the local area and Research Accounting.

GLC Request eForm Exception Processes

GLCs without 4-Digit Project Codes

The project code character limit is set to four for GLC requests using the eForm. In exceptional circumstances, project codes of five or more characters can be requested via RFA with an appropriate justification.

For closure of existing GLC’s with more than 4-digits that cannot be facilitated through the eForm, Colleges will need to send a Closure request to the Research Accounting team on research.finance@anu.edu.au 

ARC & NHMRC Closure Procedures by Research Accounting

The closure of ending ARC and NHMRC accounts will be completed by RFA during the EOY acquittal process. Once final financial acquittals have been submitted to the ARC and NHMRC, the closure of ES and ARIES records will be completed without the need for requests to be made by colleges. Projects which have balances yet to be returned will be inactivated and held until the final acquittals are accepted by the funding bodies and/or an invoice is received. Projects with overspent balances will need to have these cleared by the Colleges before closure.

Bulk Closures

For the closure of projects with more than five associated subprojects, or if the user would like several accounts closed, a bulk closure request can be forwarded to RFA as an alternative to multiple separate eForms. The spreadsheet below (Bulk GLC Closures.xls) should be completed for each of the General Ledger Codes (GLCs) to be closed, and the appropriate ARIES record should be identified (if applicable). The form can also be used in bulk requests for temporary GLC inactivations to halt expenditure.

For GLC closures, any remaining balance must be cleared, and ARIES milestones must be marked as complete prior to sending the request. If milestones relating to research reports or other non-financial responsibilities are yet to be completed, the GLC will be inactivated and the project closure will be labelled pending until all milestones are satisfied.

Bulk GLC Closures (XLSX, 9.94 KB)

Unspent Funds Process

Projects with unspent balance after completion and final statement certification remain with the Colleges until this balance has been dealt with appropriately. Unspent balances yet to be returned to the funds provider can be held either within the project account or transferred elsewhere until an invoice is received. Project GLCs can be closed via eForms only once this balance has been removed.

Overspent Funds Process

Projects which have overspent balances, after certification, must have these cleared by the Colleges before eForms are submitted for the closure of the account.