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Salaries Reported in the General Ledger (GL)
In the Grants Management Systems (GMS) Accounting Software, Timesheet Charges are posted to the General Ledger (GL), but they do so via automated Labor Distribution summaries rather than individual hourly line items.
Because GMS is specialized grant and contract accounting software, its timesheet module is designed to map labor costs straight to your financial tracking.
Because GMS is specialized grant and contract accounting software, its timesheet module is designed to map labor costs straight to your financial tracking.
Core Principle
Payroll labor costs are posted to the GL through a journal entry (GJ). The Reg + OT on the Payroll Register must tie back to the Timesheet totals for the same payroll period.
The reconciliation process is designed to demonstrate that the summarized labor costs recorded in the GL are supported by the detailed labor distributions contained in Timesheets and TI Charges.
How Reconciliation Works
1. Timesheets → TI Charges by Activity (Detail)
When you print TI Charges by Activity for a date range (e.g., 5/1–5/31), a detailed labor distribution is generated:
This is the granular detail by employee, activity, job, or project.
2. TI Charges → GL w/ Current Detail (Summary)
The GL w/ Current Detail report shows the summarized posting of those same TI charges into the General Ledger.
Specifically:
GL 50000 (summary) = TI Charges by Activity (detail)
3. GL → Payroll Register (Source Payroll Dollars)
Because payroll is recorded through a journal entry, the labor dollars in the GL must match the payroll source:
Payroll Register (Reg + OT) = GL 50000 = TI Charges RT + OT
This confirms that:
Why This Reconciliation Works
Each report serves a specific purpose within the audit trail:
While labor costs are ultimately posted to the General Ledger as summarized amounts, the underlying detail remains fully traceable through supporting TI reports. This creates a complete reconciliation path from payroll source documents to timesheets and labor distributions, to the General Ledger.
Payroll labor costs are posted to the GL through a journal entry (GJ). The Reg + OT on the Payroll Register must tie back to the Timesheet totals for the same payroll period.
The reconciliation process is designed to demonstrate that the summarized labor costs recorded in the GL are supported by the detailed labor distributions contained in Timesheets and TI Charges.
How Reconciliation Works
1. Timesheets → TI Charges by Activity (Detail)
When you print TI Charges by Activity for a date range (e.g., 5/1–5/31), a detailed labor distribution is generated:
- RT column = regular time dollars
- OT column = overtime dollars
This is the granular detail by employee, activity, job, or project.
2. TI Charges → GL w/ Current Detail (Summary)
The GL w/ Current Detail report shows the summarized posting of those same TI charges into the General Ledger.
Specifically:
- Account 50000
- Contains the summed labor dollars for the period
- This amount is the summary of all the TI detail
GL 50000 (summary) = TI Charges by Activity (detail)
3. GL → Payroll Register (Source Payroll Dollars)
Because payroll is recorded through a journal entry, the labor dollars in the GL must match the payroll source:
- Payroll Register Reg Pay
- Payroll Register OT Pay
Payroll Register (Reg + OT) = GL 50000 = TI Charges RT + OT
This confirms that:
- Timesheets match payroll
- Payroll matches the GL
- The GL matches the TI distribution
- No labor dollars were lost, duplicated, or misallocated
Why This Reconciliation Works
Each report serves a specific purpose within the audit trail:
- TI Charges by Activity = employee‑level labor detail
- GL w/ Current Detail = summarized posting of the labor detail
- Payroll Register = source payroll dollars
- General Journal (GJ) = mechanism used to record payroll costs into the GL
While labor costs are ultimately posted to the General Ledger as summarized amounts, the underlying detail remains fully traceable through supporting TI reports. This creates a complete reconciliation path from payroll source documents to timesheets and labor distributions, to the General Ledger.
