Ledger Review

GLRS - Ledger Reviewers

Note: This page discusses the General Ledger Review System, which is the system being used by UC Davis for ledger review through June 2015.  Starting with the July 2015 ledgers, a new Ledger Review process will be used at UC Davis.

What is a Ledger Reviewer?

A Ledger Reviewer is someone who performs the monthly review of the charges and credits in the general ledger, matching them to the department's records. By performing the review, they are confirming that all charges or credits are valid or will be corrected. There can be several reviewers per organization. The plan manager assigns reviewers by organization, not by plan. In other words, if you have multiple plans for your organization, reviewers can access all of them.

A Primary Reviewer is responsible for finalization (i.e., the step after ledgers are reviewed) of review plans and may share responsibility with other reviewers for performing the monthly review. There can only be one primary reviewer per plan. The plan manager assigns the primary reviewer when creating or editing plans.

How do I become a ledger reviewer?

Contact a plan manager in your department and ask that they assign you as a ledger reviewer.

How are ledger reviewers added or deleted?

As a plan manager, you can add or delete reviewers by doing the following:
  • Log into the GL Review System.
  • Click Create/Edit Review Plans. If you do not see that menu item, you are not a plan manager.
  • To delete a reviewer, click the person's name, click Remove, and click OK. Repeat to delete another reviewer; otherwise click Done.
  • To add a reviewer, enter the user ID of the reviewer, and click Add. If you don't know the user ID of the reviewer, click Reviewers, modify the User Type choices if needed, enter part of the person's name (e.g., last name), press Enter on your keyboard, and click on the name when it appears in the search results. Repeat to add another reviewer; otherwise, click Done.

How do I review ledgers?

See Reviewing Your Plan.

What happens after I've reviewed the ledgers?

The primary reviewer finalizes the ledgers. You must complete this step in order to meet your monthly ledger review obligation.

What are some best practices for reviewers?

  • Annotate during the month. In many departments, their process is to pay a bill and then file the paperwork, only to pull the paperwork at the end of the month to perform ledger review. Three advantages of reviewing transactions right away:
    • Assuming you were involved in paying the bill, the transaction is fresh in your mind, so less time is needed to recall the details.
    • You can review the transactions and file the paperwork one time, instead of filing it after paying the bill, then retrieving it when it's time to review ledgers.
    • The time spent performing ledger review can be distributed across several days, enabling you to continue with your other responsibilities.
  • When reviewing plans before the period closes, be mindful of statistical sampling. If your plan uses statistical sampling, remember that the sample isn't available until after the period closes. If the period is still open, review transactions at or above $2,500 (since they are not subject to statistical sampling) as well as any items identified in the plan as Full Review Items (see plans for details).


Supplemental content

General Ledger Review Menu