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Transaction Sampling: Problem Codes

See a list of transaction sampling problem codes and examples of how they are used in the sampling process.

All samples in the transaction sampling process are initially listed as Not Reviewed. Once reviewed, if a transaction is not OK, it has an error and must be categorized with a problem code.

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Problem code: Not Reviewed

  • Description: This is the default code for all sampled transactions until reviewed.
  • Examples: None
  • Action: None

Problem code: OK

  • Description: The transaction is allowable, allocable, and reasonable with complete documentation.
  • Examples:
    • A fund manager reviews the expense and finds it appropriate to the funding source.
    • A fund manager verifies that the item is received within the contract/ grant period.
  • Action: Check the box marked OK. The problem code automatically changes to OK.

Problem code: Indx/ Fund

  • Description: The expense is charged to an incorrect index or funding source.
  • Examples:
    • A PI charges a clock to a federal fund. In most cases, this expense should be charged to department funds or discretionary funds.
    • A staff member uses an expired index at STORE.
    • A FedEx expense is charged to your department but belongs to another department.
  • Action: Assign the problem code and use ENPET to process the appropriate expense transfer. After the transfer is approved, change the problem code to OK.

Problem code: Wrong Account

  • Description: The incorrect account code is assigned to the transaction.
  • Examples:
    • A staff member purchases a computer at the Bookstore. The item is recharged as sub 3, but should be recharged as sub 4. The item is appropriate to the funding source, but as capital equipment, it requires a UCID number and no indirect cost (IDC).
    • A travel voucher is submitted to the Travel Office with account code 652902 (foreign travel). The voucher is processed under account code 652900 (domestic).
    • A department establishes a purchase order for an equipment purchase. Disbursements pays the invoice with shipping costs and codes the shipping as sub 4. The shipping costs should be charged to 633000.
  • Action: Assign the problem code and use ENPET to transfer the expense to the correct account. After the transfer is approved, change the problem code to OK.

Problem code: Incomplete Doc

  • Description: The documentation for the transaction is incomplete.
  • Examples:
    • A copy of the purchase order or invoice is not on file.
    • A purchase order and invoice are on file, but the signed and dated packing slip is missing. Departments are the office of record and must keep all packing slips.
    • A recharge facility expense occurred and you do not have backup.
    • A recharge statement is on file, but due to internal controls it requires a PI signature or verification.
  • Action: Assign the problem code and request:
    • An electronic or paper copy of an invoice
    • Signature and verification
      After the documentation is complete, change the problem code to OK.

Problem code: Exp Date

  • Description: The expense occurs outside the grant/ funding period.
  • Example:
    • Purchase order liens are still pending after your grant/ award expires. You verify that all but one purchase order is received within the grant period.
  • Action: Assign the problem code and use ENPET to transfer the expense to the correct continuing fund or discretionary fund. After the transfer is approved, change the problem code to OK.

Problem code: Key Entry

  • Description: A key entry error is made for a transaction.
  • Examples:
    • Disbursements processes a payment and then an immediate credit which zeros out both entries. One of the items appears as a sampled transaction.
    • A recharge facility charges an incorrect index. The backup received has index AAA1234 but index AAA1235 is charged in error.
  • Action: Assign the problem code and request a correction. After the correction is made, change the problem code to OK.

Problem code: Sales Tax

  • Description: Incorrect sales tax or use tax is recorded for a purchase.
  • Examples:
    • Your department processes a purchase order and includes tax. The vendor is out of state and does not collect California sales tax. Disbursements processes the payment but use tax is not paid.
    • Your department processes a non-taxable purchase order. Sales/ use tax is incorrectly paid.
    • A payment authorization for personal reimbursement is processed for an out-of-state purchase. The preparer fails to add use tax.
  • Action: Assign the problem code and request a correction. After the correction is made, change the problem code to OK.

Problem code: EMF (OPAFS)-Pend

  • Description: This transaction is an ENPET under review by OPAFS.
  • Examples:
    • OPAFS processes a journal to "close out" your contract/ grant. The fund is shared with another department and the wrong index/ fund combination is used to zero out the fund.
    • OPAFS processes an IDC adjustment journal and uses the master index instead of the sub index.
  • Action: Assign the problem code, notify OPAFS, and request a correction. After the correction is made, change the problem code to OK.

Problem code: Justification

  • Description: This transaction is an ENPET reviewed by OPAFS and inadequate justification is determined.
  • Example:
    • A PI purchases equipment at the Bookstore without prior approval from his business office. The item is allowed on the funding source but requires an internal rebudget justification.
  • Action: OPAFS contacts the department for proper backup. After backup is received, change the problem code to OK.

Problem code: Vendor Related Errors

  • Description: A problem associated with a vendor occurs.
  • Examples:
    • Your department issues three purchase orders to Sun Microsystems. The vendor references only one purchase order number on all invoices and charges all items against one purchase order.
    • A vendor ships an item that doesn't work correctly. The PI decides to return the item for a full credit. Since the invoice is under $5,000, Disbursements already paid the vendor.
  • Action: Assign the problem code and request a correction or credit memo from the vendor. When the correction or credit memo is received, change the problem code to OK.

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