Fiscal Officer Overview

Analytical Ledger Review

The Analytical Ledger Review (ALR - DS report 403) is one component of the official UC Davis ledger review process. The ALR was designed to give fiscal officers an analytical review of the ledger and help highlight certain areas for review purposes. The ALR also gives the fiscal officer the ability to review ledger details (without running another DS report), review activity by consolidation and review budget to actuals.

One of the biggest changes between the old General Ledger Review System (GLRS) and the ALR is there is no longer a transaction by transaction review. Therefore, it is essential that fiscal officers/delegates perform their due dilegence when reviewing and approving transactions.

Please note that the Time Benefits Roster Ledger Review must be completed separately.  The ALR does not provide these details.

For more information on the new ledger review visit the Ledger Review Process website.

Reviewing the ALR

Before you begin reviewing the ledgers make sure you understand the purpose and restrictions on the account.  Always make sure the charges posted to your account are allowable, reasonable and follow UC Davis policies and procedures, UCOP Policies, federal and state regulations.  For more information on accounts and funds visit the Understanding Your Accounts and Funds page.When reviewing the ALR you should do the following:

  • Review payroll transactions to ensure appropriate individuals are being charged to the account.

  • Review recharges and follow up with the billing department if you have any questions or if the charges were not expected.  Make sure you have adequate documentation and approvals for recharges that have been fed but not reviewed by your department before posting to the ledger.

  • Review high risk transactions to ensure they are appropriate.  If there is an unexpected fluctuation in these costs make sure you understand why and can explain it.

  • Review travel expenses to verify they are allowable on your account.  This is critical for School of Medicine departments where fiscal officers may not be the deparment approver.

  • Review any fluctuations to month to month charges in all areas.

  • Review Disbursement Voucher payments to ensure employees are not circumventing policies by purchasing their own goods and then asking for reimbursement.  For imformation on purchasing practices visit the Procurement & Contracting Services page.

  • Review your budget to actual totals to ensure that you will not be exceeding your budget.

    • If you have concerns that you will be exceeding your budget, discuss with your MSO/Manager.

Frequently Asked Questions

Why is it important for me to review my ledgers?

General Ledger Review is the process of analyzing your department's ledger transactions to provide reasonable assurance that the charges and credits are valid. In addition, the reviewer verifies that transactions are appropriate and that they are compliant with all applicable policies and regulations. 

It is our obligation to be good stewards of the university funds that have been entrusted to us.   As a recipient of funds from a variety of sources, the university must demonstrate to public and private organizations, taxpayers, donors, and anyone else who provides us with funding that we are using the money as intended. Ledger review impacts the university's annual financial schedules and provides accurate information for further financial analysis to occur at higher departmental, divisional, school, and college levels.

If you have questions or concerns about transactions that have posted to your accounts please contact one of the following:

Why do some of accounts my require the ALR to be reviewed and others don't?

The ALR is required for the following accounts:

  • Accounts that have financial activity during the fiscal period.

  • Accounts that are overdrawn, even if there is no financial activity in the month.

  • Expired accounts that have a budgetary entry.

Some accounts may not be required in the ALR for several months or all year due to the inactivity in the account.  If there has been activity in the account and the ALR is still not required, please contact the A&FS Help Desk at fishelp@ucdavis.edu.

Where can I find training on how to use the ALR?

Log in to the UC Learning Center and search on key terms ledger review to access and complete the 45-minute training.

What are the other components of the new ledger review system?

The other components of the ledger review system are the Management Ledger Review (MLR - DS report 404) and the Dean/VC Quarterly Ledger Review (QLR - DS report 405).

For more information about the ALR, MLR, and QLR visit the new Ledger Review Process pages.

Are there any best practices for the ALR?

As you get comfortable with reviewing the ALR you will create best practices for each individual account.  Here are a list of best practices to get you started:

  • Review the ALR on a monthly basis.

  • Make any corrections or adjustments to budgets before the fiscal period closes.

  • Review all sections and pay closer attention to new recharges/expenses that have not been charged in the past.

  • Understand the fund source of the account you are reviewing and ensure there are no unallowable costs.

  • Make sure that the purchasing card transactions that are posting to your account are not left in the default object code PCRD and they are changed to something that describes the purchase.

  • Download the information to excel to create quarterly or yearly expenditure comparison reports.

  • Make sure all of your accounts have active delegates, and those delegates understand their responsibility.

  • Review the Administrator's Responsibility & Resources Handbook.

  • Question expenditures you do not feel have adequate explanations or back-up.

  • Report any suspicious activity that may be considered improper govermental activities to your supervisor or directly to the Chief Compliance Officer.  Visit Ethics at UC Davis for more information.


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