If I'm understanding correctly that 'none' will be in you @Prompt variable this should work.
WHERE (
GL_FK in (Select Value from dbo.split(@Prompt,','))
or
'none' in (Select Value from dbo.split(@Prompt,','))
)
Instead of doing the split twice I would put these values into a #temp table and then subqueries.
Select
Value
into #Values
from dbo.split(@Prompt,',')
...
the rest of your query
...
WHERE (
GL_FK in (Select Value from #Values)
or
'none' in (Select Value from #Values)
)