The function gl_options_controls is defined (but not used) differently in the following files (only the second one has the footer in it):
gl/includes/ui/gl_journal_ui.inc
gl/includes/ui/gl_bank_ui.inc
The said function is called in the following files by including the respective file above:
gl/gl_journal.php
gl/gl_bank.php
Let us first start naming global functions uniquely.
The said function may need to be fixed in the file gl/includes/ui/gl_bank_ui.inc and if the function is renamed for uniqueness, then the corresponding function call in gl/gl_bank.php too should be corrected.