Distribution of Income and Expense: Use the Distribution of Income and Expense (DI) e-doc to distribute income or expenses, from a holding account to one or more appropriate account(s) when one account has incurred expenses or received income on behalf of one or more other accounts. When you have accumulated income or expense and need to distribute / move it to other accounts (for example, programs with shared costs), you would use a DI. It can also be used to move income, expenses, assets and liabilities to other sub-accounts, object codes, or sub-object codes. Do NOT use the DI to bill other departments for goods or services that you provide to them (use either the Internal Billing or Service Billing e-doc). Example: Use DI if Outdoor Education is running a program with the Vet College and will be sharing costs.
Document Retention (July 2014) DocumentRetentionJuly2014 Recommendation from DFA is 60 days for paper originals for all edocs (PCard, I Want, Expensify, etc.) but not all fund sources. The federal contracts and non-federal flow-through funding is one year.
General Error Correction: The General Error Correction (GEC) e-doc is used to correct entries that have already posted to the General Ledger. This includes entries with either a “final” or “in process” (“in process” refers to entries that have one or more Acknowledgements pending) status. Note: routing and status information is included in “Basics” training. The General Error Correction (GEC) e-doc is for corrections—it is not for redistributing costs. By consistently referring to the details of each transaction being corrected, the GEC preserves and maintains the audit trail. Fiscal officers and support staff, as well as department, responsibility center, and campus administration staff are typical users of the GEC.
I’ve copied the purpose from the SOP’s for the DI and GEC. Our best practice is that if you are redistributing the costs (copier expenses, per diems, etc.) then the DI is used. If you are moving a transaction that has posted to an account the best practice is to use the GEC and always indicate the edoc number in the reference section.
This helps to create an audit trail to follow the expense and is required as part of the documentation.
If you are using the DI to move expenses that have posted to an account you must include the edoc number(s) of the transactions that are being moved. It is not enough to attach a cumulative expense report and indicate that you have that dollar amount in the total expenses on that object code. A transaction report listing the edoc numbers and business purpose for moving the expense must be included.
Sensitive Info: When attaching to a disbursement voucher please make sure that any account numbers (on a check or credit card/bank statement), birth date, social security numbers, etc. are masked. If you do attach something with sensitive information you will need to attach a new copy with the info masted and then complete the KFS help request (https://www.dfa.cornell.edu/about/kfs-support/rfs/index.cfm) to have the attachment removed.
TAPING RECEIPTS: When taping receipts, especially thermal ones such as a Walmart receipt make sure to align the tape on the outermost edge and do not cover any of the type/numbers. The tape interacts with the receipt and within a hour or so you will notice that the type is breaking down or disappearing.
SCANNING RECEIPTS: Please orient the receipts all in one direction, if the background is colored make sure that the scan itself is viewable (red sometimes turns a complete black), and that the whole document scanned.
INVOICES. If you receive an invoice for a purchase order in the department you can scan it and e-mail it to firstname.lastname@example.org for processing. Make sure that the purchase order number is written clearly on the document.
“I Want Doc” Processing Steps: Best Practice
Mobile Communication Policy: https://www.dfa.cornell.edu/sites/default/files/policy/vol3_24.pdf
“Red Flag” Questions and Actions to Help Detect Fraudulent Transactions
It is the BSC’s responsibility to be an independent reviewer of the transactions it receives to process, although both the BSC and the customer unit are responsible for the validity of the transaction. As such, both the BSC and customer unit have an ongoing obligation to try to detect fraud. Following appropriate policies and procedures designed to detect and mitigate fraud is required. Here are a few questions that should always be considered when reviewing a transaction to help identify potential fraud.
- Is the shipping address a Cornell University address? If not, does the request include an explanation of why the address is different?
- Knowing what you know about the unit in question, does it make sense that the unit is ordering this type of item, quantity, and/or ordering the item in the same frequency?
- Are the department authorizer and receiver different individuals? If not, is there a post-transaction review/audit being completed in the unit for these purchases?
If the answer to any of the above questions is “no”, then it is recommended that you request additional information on the transaction in question from the customer unit/department.