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  1. Introduction: What is GAEL?
  2. How and When is GAEL Assessed?
  3. GAEL Categories
  4. Locating Current GAEL Rates
  5. Exclusions to GAEL Assessments
  6. June 2012 Update: GAEL "Catch Up" July 2011-April 2012
  7. Monthly GAEL Posts to Expired Accounts
  8. Viewing GAEL entries in FIS Decision Support (DS)
  9. Transferring GAEL entries in KFS

1. Introduction: What is GAEL?

GAEL is an acronym for General, Automobile, and Employment Practices Liability.

GAEL is the university's assessment of the costs of the liability insurance policies which cover all employees. These rates are assessed against the salaries charged to departments based on the employee's Home Department code.

GAEL assessments are based on salary and wages object codes (object codes which report to object codes 1000 through 1700, inclusive).

GAEL is composed of three rates with corresponding object codes:

  • General Liability (GAL) = 7930
  • Automobile Liability (AML) = 7935
  • Employee Practices Liability (EPL) = 7940

Assessments are offset by liability accounts.


2. How and when is GAEL Assessed?

Note: GAEL assessments post to the General Ledger, not the Labor Ledger. GAEL assessments are not benefit expenses and are not in the KFS Labor Distribution module.

GAEL assessments are processed as part of the month-end operations, after all payroll transactions have posted for the fiscal period.

GAEL generally posts after the close of the 6th business day of the month. NOTE: It's not feasible to run the GAEL postings on a daily basis, and daily GAEL postings would become problematic at fiscal year end when there are multiple fiscal periods open at one time.

GAEL rates are assigned by category, defined at the Home Department level.

These are the steps in the GAEL Assessment Process:

  1. The Kuali Financial System (KFS) scans all transactions in the Labor Ledger table (including Salary Expense Transfer documents) and summarizes them by the Full Accounting Unit (FAU) and Home Department code of the employee for whom the pay was for.
  2. For every $100 of eligible salary expense, the GAEL assessment rates will be applied from the GAEL Category Lookup. (If assessment rate is zero, no assessment is calculated.) The assessment object and amount are posted to the Full Accounting Unit (FAU). Amounts can be debits or credits depending on the fiscal period ending balance.
  3. KFS writes the appropriate General Ledger (GL) entries to a feed file. The transaction descriptions will appear as:
    • GEN LIABILITY for GAL transactions (object code 7930)
    • AUTO LIABILITY for AML transactions (object code 7935)
    • EMP PRAC LIABILITY for EPL transactions (object code 7940)
  4. Offset liability accounts are created for each of the above with an offset object code 0500.

Monthly GAEL entries (starting with May 2012) post to expired accounts (not continuation accounts). Since GAEL is calculated based on payroll, GAEL must follow the same rules as payroll. As long as salary continues to post to expired accounts, GAEL will too. In other words, the salary and GAEL will post to the same place (same account).

Note: Prior to KFS, GAEL assessments were generated from the Payroll/Personnel System (PPS) and based on salary expenses. With the removal of payroll expense transfers from PPS to KFS in July 2011, GAEL assessments from PPS would not be properly adjusted, thus the reasoning behind the move to KFS for GAEL assessments. The criteria previously used in PPS to assess rates is used in the KFS process.


3. GAEL Categories

GAEL rates are assigned by category, defined at the Home Department level.

GAEL Category GAEL Category Name
A Administrative and Resource Management
B Facilities
C Police
E Chancellor/Provost/Research
F School/College/Division
G School of Medicine
H School of Veterinary Medicine
I Student Affairs
J Student Housing
K Other
Z Default


4. Locating current GAEL rates

GAEL rates are set every fiscal year and may or may not change from one fiscal year to the next.

  • GAEL rates can be viewed in KFS, in the Reference Tables section, on the GAEL Category Lookup. Enter the current Fiscal Year and click the Search button.

If an eligible Home Department code does not have a defined rate, the Default Rate (Rate Code Z) will be applied.

The current GAEL rates are also available on the Budget Planning page. Click on the fiscal year for which you want to see the GAEL rates.


5. Exclusions to GAEL Assessments

There are several exclusions to GAEL assessments:

  • Federal and federal flow-though (FFT) funds are not included - Accounts with sub-fund group type codes:
    • B: Federal Appropriations
    • C: Federal Contracts
    • F: Federal Grants
    • N: State Government FFT
    • V: Local Government FFT
    • W: Private Grants FFT
    • X: Private Contracts FFT
  • Charts H, M, N, and P
  • Intercampus Accounts
  • Sub Fund Group SSEDPI: Sales and Service Educational Activity Federal Programs


6. June 2012 Update: GAEL "Catch Up" July 2011-April 2012

The GAEL (General Automobile Employment Practices Liability) catch-up process has been completed for the July 2011 through April 2012 fiscal periods. In addition, the GAEL postings for the May 2012 period have posted as well. Going forward, GAEL will automatically post each month.

  • July 2011 – April 2012 catch-up GAEL entries have posted to the May 2012 Fiscal Period.
  • May 2012 GAEL entries have posted to the May 2012 Fiscal Period.

Please note that the catch-up GAEL entries originally posted to the June Prelim, 2012 Fiscal Period. Those entries were reversed and now appear in the May 2012 Fiscal Period. The June Prelim, 2012 period displays the in and out entries for the catch-up GAEL. Note that the credits can be different from the debits by a few cents due to "rounding." The original posted GAEL amounts are what was sent to UC Davis in the GAEL file from UC Office of the President (UCOP). The calculations were done on the total of the SET documents and not each individual month.

Note: The catch-up GAEL originally posted to both expired and active accounts. The original intent was to have the catch-up GAEL post to continuation accounts, if the original account was expired.

  • Catch-Up GAEL Posted to Expired Extramural-Funded Accounts:
    • For any extramural-funded accounts, Accounting & Financial Services (A&FS) moved the GAEL posting from the expired account to the continuation account. These updated postings appeared in FIS Decision Support (DS) on Thursday 6/21/12 with the document number format GAELyyyymmFIX, indicating a FIX to the GAEL posting for the specified account for the applicable fiscal year and period.

      For example, a FIX to a GAEL entry for April 2012 would appear as GAEL201210FIX, representing a fix to the GAEL entry for the 10th fiscal period of the 2012 fiscal year.

      There is nothing you need to do if you have catch-up GAEL postings on an expired extramural-funded account(s) with a continuation account. If the expired extramural account does not have a continuation account, please follow the instructions in the paragraph below.

  • Catch-Up GAEL Posted to Other Expired Accounts:
    • For any accounts that are not extramural-funded, you are not required to move the catch-up GAEL posting to a continuation account. However, if you want to do so, you should:
      1. Process a KFS Account (ACCT) document to temporarily reactivate the account
      2. Process a KFS General Error Correction (GEC) document to move the GAEL posting to the other account. On your GEC document:
        1. In the Reference Origin Code field, enter PG
        2. In the Reference Number field, enter the GAEL document number (e.g., GAEL201205). Remember, you can locate the GAEL document number by running the Transaction Listing (2) in FIS Decision Support (DS) and selecting the option to include Document Summarization. (Note: to see the entire GAEL document number, return the format in either HTML or Spreadsheet; the RTF format currently cuts off the last digit of the GAEL document number.)


7. Monthly GAEL Posts to Expired Accounts

The monthly GAEL entries (starting with May) post to expired accounts. Since GAEL is calculated based on payroll, GAEL must follow the same rules as payroll. As long as salary continues to post to expired accounts, GAEL will too. In other words, the salary and GAEL will post to the same place (same account).


8. Viewing GAEL entries in FIS Decision Support (DS)

  1. Go to the Transaction Listing (2).
  2. Enter your desired search criteria.
  3. In the Transaction Listing Options section (towards the bottom of the query), select Document Summarization to Include.
  4. The GAEL entries will be identified with the following document numbering convention: GAELyyyymm, with YYYYMM indicating the applicable fiscal year and period. For example, a GAEL entry for April 2012 would appear as GAEL201210, representing a GAEL entry for the 10th fiscal period of the 2012 fiscal year.


9. Transferring GAEL entries in KFS

Generally, the GAEL entries should stay with the salary it is assessed from. But if there is a justified need to transfer only the GAEL expense, process a KFS General Error Correction (GEC) document. On the General Ledger Entry Lookup in your GEC document:

  1. Enter the Chart Code and Account Number.
  2. In the Consolidation Code field, enter SUB3.
  3. In the Origin Code field, enter PG.
  4. If you know the GAEL document number (see above for viewing the GAEL entries in FIS DS), enter it in the Document Number field. Otherwise, leave it blank and you will get a list of all the GAEL entries posted on that account.
  5. Click on the search button.