Purpose
The purpose of this Quick Reference Guide (QRG) is to provide a comprehensive list of all valid Cash and non-Cash journal categories in North Carolina Financial System (NCFS).
Introduction and Overview
This QRG covers all the valid General Ledger Journal categories and its Approval Charts including Cash and non-Cash across all the ledgers.
Category Value Listing
There are 9 steps to complete this process.
Step 1. NCFS Journal Entries for Deposits: The NCFS Deposit Categories listed below are all valid deposit categories, deposit types, and approval workflow for the Journal section.
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NCFS Journal Categories for Deposits |
|---|
| DEP - ACH | Approved by Agency and DST |
| DEP - CASH & CARD | Approved by Agency only |
| DEP - CREDIT CARD | Approved by Agency only |
| DEP - INTEREST ALLOCATION | Approved by Agency only (interfaced) |
| DEP - STIF | Approved by Agency only (interfaced) |
| DEP - WIRE | Approved by Agency and DST |
Step 2. NCFS Journal Entries for Disbursements: The NCFS Disbursement Categories listed below are all valid disbursement categories, disbursement types and approval workflow for both the Journal section and Journal lines.
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NCFS Journal Categories for Disbursements |
|---|
| PAY 1 - DEBT SERVICE | Approved by Agency & OSC Central Compliance |
| PAY 2 - PAYROLL | Approved by Agency & OSC Central Compliance |
| PAY 3 - STATE AID | Approved by Agency & OSC Central Compliance |
| PAY 4 - HEALTH/PROVIDER | Approved by Agency & OSC Central Compliance |
| PAY 5 - E-PAYMENT | Approved by Agency & OSC Central Compliance |
| PAY 6 - GENERAL EXPENSE | Approved by Agency & OSC Central Compliance |
| PAY 7 - TRANSFERS OUT | Approved by Agency & OSC Central Compliance |
| PAY 8 - REVENUE REFUNDS | Approved by Agency & OSC Central Compliance |
| PAY 9 - IGO | Approved by Agency & OSC Central Compliance |
| PAY 10 - SPECIAL FUNDS | Approved by Agency & OSC Central Compliance |
| PAY - STIF - AP | Approved by Agency only (interfaced) |
| PAY - STIF - EPAY | Approved by Agency only (interfaced) |
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Valid DFF Type Codes for Cash Account Journal Lines |
|---|
| PAY - DISBURSEMENT | General expense & payroll disbursements |
| PAY - OTHER | Additional disbursements |
| PAY - STIF | Manual & e-pay disbursements from DST interface |
Step 3. NCFS Journal Entries for OSC only categories: The NCFS OSC only Categories listed below are all valid categories and approval workflow for both the Journal section and Journal lines.
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NCFS Journal Categories for OSC-only Categories |
|---|
| OSC UNRESERVE FB RECLASS | Approved by OSC Management |
| OSC FB TF OUT TO NON-REV | Approved by OSC Management |
| OSC INTER-RESV TRANSFER | Approved by OSC Management |
| OSC ANNUAL EST REVENUE | Approved by OSC Management |
| OSC ANNUAL APPROPRIATION | Approved by OSC Management |
| CLEAR | Approved by OSC Management |
Step 4. NCFS Journal Entries for Statewide Accruals: The NCFS Statewide Accruals listed below are all valid categories and approval workflow for both the Journal section and Journal lines.
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NCFS JOURNAL CATEGORIES FOR STATEWIDE ACCRUALS* |
|---|
| NC OSC STATEWIDE ACCR | Approved by OSC SADFR |
| NC OSC STATEWIDE REV ACCR | Approved by OSC SADFR |
| NC PAYROLL ACCRUAL | Approved by OSC SADFR |
Step 5. NCFS Journal Entries for Agency Internal Journals: The NCFS Internal Journals listed below are all valid categories and approval workflow for both the Journal section and Journal lines. They are applicable to cash and accrual ledgers.
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NCFS Journal Categories for Agency Internal Journals |
|---|
| NC AGY INTERNAL BC ENTRY | Approved by Agency (Primary agencies) or OSC Other Approver (Interface agencies) |
| NC AGY BANK - INVST ENTRY | Approved by Agency (Primary agencies) or OSC Other Approver (Interface agencies) |
Step 6. NCFS Journal Entries for Accrual Journals: The NCFS Accrual Journals listed below are all valid categories and approval workflow for both the Journal section and Journal lines. They are applicable to cash and accrual ledgers.
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NCFS Journal Categories for Accrual Journals* |
|---|
| NC AGY NON REVERSE ACCR | Approved by Agency (Primary agencies) or OSC Other Approver (Interface agencies) |
| NC AGY REVERSING ACCR | Approved by Agency (Primary agencies) or OSC Other Approver (Interface agencies) |
Step 7. NCFS Journal Entries for DHHS Allocation: The NCFS DHHS Allocation listed below are all valid categories and approval workflow for both the Journal section and Journal lines. They are applicable to cash and accrual ledgers and restricted to DHHS only (agencies listed below).
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NCFS Journal Categories for DHHS Allocation (Agency Approval)* |
|---|
| DHHS Expense Allocation | Approved by Agency |
| DHHS Revenue Distribution | Approved by Agency |
*Note: - Agency Approval is applicable for these listed agencies- "2000”, "2100" , "2200" , "2300" , "2400" , "2500" , "2600" , "2700" , "2800" , "2A00" , "2B00" , "3000" , "2D00"
Step 8. NCFS Journal Entries for Interface Agency Financials: The NCFS Interface Agency Financials listed below are all valid other categories and approval workflow for both the Journal section and Journal lines.
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NCFS Journal Categories for Interface Agency Financials |
|---|
| NCHFA Financial Interface | Approved by OSC Other Approver |
| NCEL Financials Interface | Approved by OSC Other Approver |
| DOT Financials Interface | Approved by OSC Other Approver |
| Univ Financial Interface | Approved by OSC Other Approver |
Step 9. NCFS Journal Entries for Other categories: The NCFS Other Categories listed below are all valid other categories and approval workflow for both the Journal section and Journal lines. Agency users should not use the below categories, they are either interfaced or applies to conversion.
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NCFS Journal Categories for Other Categories |
|---|
| IBIS CI APPROP | Used in IBIS Interface, Approval not required |
| IBIS CI ALLOTMENT | Used in IBIS Interface, Approval not required |
| IBIS CI APPROP TRANSFER | Used in IBIS Interface, Approval not required |
| IBIS GF ALLOTMENT | Used in IBIS Interface, Approval not required |
| REVERSIONS | Approved by OSC Other approver |
| CONV CI ALLOT BAL | Agency do not use - for conversion only |
| CONV CI UNALLOT BAL | Agency do not use - for conversion only |
| CONV CM NON-CI FY20 | Agency do not use - for conversion only |
| CONV CM CI ALLOT FY20 | Agency do not use - for conversion only |
| CONV CM CI REV FY20 | Agency do not use - for conversion only |
| CONV CM CI UNALLOT FY20 | Agency do not use - for conversion only |
| CONV CM CI EXPEND FY20 | Agency do not use - for conversion only |
| CONV APPROP OFFSET | Agency do not use - for conversion only |
| CONV GF ALLOT BAL | Agency do not use - for conversion only |
| DEP - CONV REV BAL | Agency do not use - for conversion only |
| PAY - CONV EXP BAL | Agency do not use - for conversion only |
| R3 NCAS Conv-Reversions | Agency do not use - for conversion only |
| R3 NCAS Conversion | Agency do not use - for conversion only |
| Global Intercompany | Used in Intercompany Transfers, journal entries are generated through IC and approvals are covered in Intercompany module |
| Income Statement Close | OSC Year-end process to close expenditure and revenue balances to equity accounts, does not require approval |
Wrap-Up
Transactions can be created or interfaced using all the valid General Ledger Journal Categories mentioned above, including Cash and non-Cash across all the ledgers.
Additional Resources
- Virtual Instructor-Led Training (vILT)