Which transactions are highlighted for review in the FRC application?

The following types of line items are considered high-risk and are highlighted/marked for review:

• All Internal Billing postings – Document Type SI
• Journal Vouchers – Document Type SA, FY, FS
• Unallowable GL Account Postings
• Equipment GL Account Postings
• All lines that are over $2,500
• All lines with Fabricated Equipment Cost objects
• An additional 10% of transactions (in count & dollar volume)

Note: Previously listed High Risk transactions, Blanket and Contract POs, are not currently included due to Coupa implantation and FRC programming.

The following types of line items are excluded from the review process in general since they are presumably reviewed using other monthly processes:

• GL Accounts in the Salaries & Benefits Category of the Summary Statement including S&W Allocation (as well as GLs captured via the monthly eDACCA process such as RA Tuition – GL 422310)
• GL Accounts for M&S and Utilities Allocation (GLs 600104-600107) used in interdepartmental labs 
• GL Accounts in the Indirect Expenses Category of the Summary Statement
• GL Accounts in the Sponsored Revenues Category of the Summary Statement
• All Principal GL Accounts and all Settlement GL Accounts

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