Welcome to the
Journal Vouchers Workshop
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Sign-up sheet on front table. Locate
your name on the roster and sign your
name on the line provided.
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Pick up a folder located on the front
table.
1
Journal Vouchers
Transfer Requests
Presented by
General Accounting
Introduce Yourself
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Your name
Your department
Type of form used to request transfers in
General Accounting (memo, email, journal
voucher form, upload, Expense Transfer
Request, etc.).
Method used to submit request (campus mail,
email to individual in General Accounting,
etc.).
3
Journal Voucher Workshop
Agenda
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Introduce new form
Review current forms
Location of forms
When to use appropriate forms
Locating Index Codes, Fund Codes and Account Codes
Definitions
Transfer restrictions
Completing Expense Transfer Request Form (Sample)
Approvals
Appropriate method of submission
Supporting detail
Duplicate data
Request for Additional Action Form
Deadlines
Timetable for implementing new form, policies & procedures
Evaluation Form
Questions
4
New Expense Transfer
Request Form
Appropriate Forms:

General Accounting:
Expense Transfer Request
Journal Voucher Entry Form
Banner Upload Interface
**Please note that the Expense
Transfer Request form changes each
fiscal year. There will be two forms
to choose from when we are
accepting requests for two fiscal
years. (During the first week of July
you can still submit reports for the
fiscal year 2006 even though we are
in the new fiscal year 2007.)
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University Budget:
Budget Transfer Request
5
Journal Voucher Entry Form
Appropriate Forms:

General Accounting:
Expense Transfer Request
Journal Voucher Entry Form
Banner Upload Interface
**Please note that the Expense
Transfer Request form changes each
fiscal year. There will be two forms
to choose from when we are
accepting requests for two fiscal
years. (During the first week of July
you can still submit reports for the
fiscal year 2006 even though we are
in the new fiscal year 2007.)

University Budget:
Budget Transfer Request
6
Banner Upload Interface
Appropriate Forms:

General Accounting:
Expense Transfer Request
Journal Voucher Entry Form
Banner Upload Interface
**Please note that the Expense
Transfer Request form changes each
fiscal year. There will be two forms
to choose from when we are
accepting requests for two fiscal
years. (During the first week of July
you can still submit reports for the
fiscal year 2006 even though we are
in the new fiscal year 2007.)

University Budget:
Budget Transfer Request
7
Budget Transfer Request Form
Appropriate Forms:

General Accounting:
Expense Transfer Request
Journal Voucher Entry Form
Banner Upload Interface
**Please note that the Expense
Transfer Request form changes each
fiscal year. There will be two forms
to choose from when we are
accepting requests for two fiscal
years. (During the first week of July
you can still submit reports for the
fiscal year 2006 even though we are
in the new fiscal year 2007.)

University Budget:
Budget Transfer Request
8
Location of forms
General Accounting:
Expense Transfer Request
http://www.units.muohio.edu/controller/prod/general_accounting/?showme=docindex.htm
Journal Voucher Entry Form
http://www.units.muohio.edu/controller/prod/general_accounting/?showme=docindex.htm
Banner Upload Interface
http://www.units.muohio.edu/controller/prod/general_accounting/?showme=docindex.htm
University Budget:
Budget Transfer Request
http://www.units.muohio.edu/bpa/Transferequest.htm
9
When to use appropriate forms
Bursar:
No form available
General Accounting:
Expense Transfer Request
Journal Voucher Entry Form
Banner Upload Interface
Grants & Contracts:
Expense Transfer Request
Purchasing:
No form available
University Budget:
Budget Transfer Request
- deposits that need corrected or changed
(email Bursar Office)
– use for all other instances not mentioned here
– use for reporting revenue
– use this form if you have historically
submitted this way
– use if you routinely submit more than 10
lines per transaction
- use to transfer between account codes within
a fund
- use to transfer expenses from one grant to
another
- encumbrances that need corrected or
changed (email purchasing)
– use for all E & G and Auxiliary budget transfer
requests
10
Selecting the Appropriate Form
I want to….
Expense
Transfer
Request
Provide support to another
department for special events
Journal
Voucher
Entry Form
Correct posting of invoice
No Form
Email Rita Dill,
Purchasing
Report revenue
Correct posting of encumbrance
Move expenses between grants
Provide funding for training & development
Continue using the JV Entry Form
Transfer funds to cover a deficit
Charge another department for supplies or services
Appropriate
Form
Selected
Routinely submit >9 lines of data
Give another department some of my budget
Move budget within my department
Report many interdepartmental charges
Move budget to a different account
Correct deposit error
Budget
Transfer
Request
Banner
Upload
Interface
No Form Email
Anne Palmer,
Bursar Office
11
Locating Index Codes, Fund Codes
and Account Codes
12
Definitions
Definitions: Index Codes
Index Codes – represent a specified combination of Fund, Organization and
Program codes.
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E&G (Budgeted) example:
UNI0XX (Generally represented with a 0 or 1 in the 4th place
of six character codes.)
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Non-Budgeted examples:
RGS7XX (Generally represented with a 7 or 8 in the 4th place
of six character codes.)
1598
(Can be represented as 4 digit numeric codes.)
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Grant example:
G00681 (Generally represented by a G in the 1st place of six
character codes.)
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Cost Share example:
C01261 (Generally represented by a C in the 1st place of six
character codes.)
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Plant Funds example:
L00016 (Generally represented by a L in the 1st place of six
character codes for Local Funds.)
S00339 (Generally represented by a S in the 1st place of six
character codes for State Appropriations.)
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Definitions: Fund Codes
Fund Codes – represent the various types of funding sources to be used for
specific purposes.
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E&G (Budgeted) Fund Codes begin with 0XXXXX
000000 Oxford
060000 Hamilton
070000 Middletown
Designated Fund Codes begin with 1XXXXX (Including designated
Cost Share Funds)
Auxiliary Enterprise Fund Codes begin with 2XXXXX
Restricted Fund Codes begin with 3XXXXX
Grant Fund Codes begin with 4XXXXX
Loan Fund Codes begin with 5XXXXX
Endowment Fund Codes begin with 6XXXXX
Plant Fund Codes begin with 7XXXXX
Agency Fund Codes begin with 9XXXXX
Cost Share Codes, Workshops & Research Awards begin with 00XXXX
15
Definitions: Level 1, 2, and 3
Account Codes
Level 1, 2, and 3 Account Codes – expense account codes have
been established with 3 levels. Actual expenses cannot be
recorded at Level 1 and 2. Actual expenses are recorded at Level
3.
Revenue account codes have been established with 4 levels.
The Chart of Accounts on the following web link identifies account
codes by level:
http://www.units.muohio.edu/controller/prod/general_accounting/?showme=docindex.htm
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Definitions: Level 1, 2, and 3
Account Codes Chart of Accounts
The Chart of Accounts
on the following web
link identifies account
codes by level:
http://www.units.muohio.edu/
controller/prod/general_a
ccounting/?showme=doci
ndex.htm
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Definitions: Level 1, 2, and 3
Account Codes Banner Screen
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Travel Budgeted
at Level 1 150000
Employee
Domestic Travel
Expensed at
Level 3 –
150021
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Definitions: Level 1, 2, and 3
Account Codes MInE Report
19
Definitions: Budgeted Funds
Budgeted Funds – implies an “allocation of funding,” which
represents funds allocated to your department in the General Fund.
These Budgeted Funds represent a plan or estimate.
E&G (Budgeted) Fund Codes begin with 0XXXXX
000000 Oxford
060000 Hamilton
070000 Middletown
Auxiliary Enterprise Fund Codes begin with 2XXXXX
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Definitions: Budget Transfer
Budget Transfer – a budget transfer is a transfer of budget from one
Index Code to another or a transfer within the same Index Code and both
codes must be Budgeted Funds.
MTH001 160020
Math & Statistics
(Computer Services)
To
PSY001 160020
Psychology
(Computer Services)
MTH001 160010
Math & Statistics
(Administrative Services)
To
MTH002 160010
Math & Stat. Grad Recruitment
(Administrative Services)
MTH001 160010
Math & Statistics
(Administrative Services)
To
MTH001 160020
Math & Statistics
(Computer Services)
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Definitions: Non-Budgeted Funds
Non-Budgeted Funds – implies Designated or Restricted funds that
receive internal or external revenue rather than a budget allocation.
Designated Fund Codes begin with 1XXXXX (Including designated
Cost Share Funds)
Restricted Fund Codes begin with 3XXXXX
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Definitions: Expenses
Expenses – represent payments for salaries, benefits, travel, purchases of services
and supplies, etc. that relate to the current period
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Expenses represent activity that has taken place.
(Example: Invoice for purchases, MasterCard Charges, payroll,
Expense Transfer, etc.)
Expenses usually appear in the form of invoices or journal
vouchers and have a specific document reference number.
(Example: I0219393, MC001419, F0037184, EXP00554, etc.)
Expenses appear in the YTD Activity field in the Banner on-line
forms. (Revenue will also appear in this field.) See Account Codes Banner
Screen handout.
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Expenses (and Revenue) appear in the Accounting Activity column in
the following MInE monthly departmental financial reports:
ACTDETAIL, MYDETAIL, TRNDETAILA and TRNDETAILB See Account
Codes MInE Report handout.
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Definitions: Expense Transfer
Expense Transfer – a transfer, or correction, of actual expenses from one
Index Code (or Account Code if necessary) to another using a Level 3
Account Code.
BUR001 160011
Bursar
(Advertising)
To
MCS003 160022
IT Services Equip Maint
(Software Maint/
Support/Renewal Fees)
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Transfer Restrictions
Transfer Restrictions:
Budget Transfers
Budget Transfers must take place between Budgeted Funds. Budget
Transfers between Budgeted and Non-Budgeted Funds is not
permissible. (Check with University Budget for additional restrictions.)
MTH001 160010
Math & Statistics
(Administrative Services)
To
MTH001 160020
Math & Statistics
(Computer Services)
MTH001 160010
Math & Statistics
(Administrative Services)
To
MTH002 160010
Math & Stat. Grad Recruitment
(Administrative Services)
MTH001 160010
Math & Statistics
(Administrative Services)
To
2072 160010
Teaching Effectiveness Programs
(Administrative Services)
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Transfer Restrictions:
Transfers for Grants
Transfers for Grants must take place between account
codes within a Fund. You cannot transfer budgeted funds from one grant
to another. (You may, however, move expenses from one grant to
another by way of an Expense Transfer. Please see your Grant
Accountant or your Award letter for restrictions.)
G00883 155021
NSF-OSURF Abrams
(Classroom Supplies)
To
G00883 160110
NSF-OSURF Abrams
(Car & Truck Rental)
G00883 155000
To
NSF-OSURF Abrams
(Supplies & Materials)
G00877 155000
NSA Waikar/Davenport/Dowling
(Supplies & Materials)
G00883 155051
NSF-OSURF Abrams
(Linen Purchases)
G00887 160110
NSA Waikar/Davenport/Dowling
(Car & Truck Rental)
To
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Transfer Restrictions:
Expense Transfers
Expense Transfers are permissible when expenses were charged to
an Index Code (or account code) in error and should be charged to a
different Index Code or Account Code. The expense must have been
charged in the current fiscal year and all the rules that govern what the
types of expenses are permitted with different types of accounts are still
applicable.
MTH001 150021
To
Math & Statistics
(Employee Domestic Travel)
MTH002 150021
Math & Stat. Grad Recruitment
(Employee Domestic Travel)
BUR001 160011
Bursar
(Advertising)
BUR001 150021
Bursar
(Employee Domestic Travel)
To
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Transfer Restrictions:
Expense Transfers
Expense Transfers are permissible between E&G (Budgeted) funds,
Designated or Restricted (Non-Budgeted) funds. However, expense
transfers to Restricted Funds are only permissible if the expense fits
the criteria of the donor’s restrictions. Also, all the rules that govern
what the types of expenditures are permitted with different types of
accounts are still applicable.
MTH001 160011
Math & Statistics
(Advertising)
To
2072 160011
Teaching Effectiveness Programs
(Advertising)
RGS700 160011
Recovered G& A
(Advertising)
To
1375 160011
Student Affairs Computer Fund
(Advertising)
2072 153031
To
Teaching Effectiveness Programs
(University Guests)
MTH001 153031
Math & Statistics
(University Guests)
29
Completing Expense Transfer
Request Form (Sample)
Completing Expense Transfer Request
Form (Sample) Original Entry
Original
Entry
31
Completing Expense Transfer
Request Form (Sample)
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General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
32
Completing Expense Transfer
Request Form (Sample)
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General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
33
Completing Expense Transfer
Request Form (Sample)
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General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
34
Completing Expense Transfer
Request Form (Sample)
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
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
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General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
35
Debit and Credit Review
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Move Funds From – Move Funds To
Move Expenses To – Move Expenses From
Decrease Fund Balance – Increase Fund
Balance
Debit - Credit
36
Completing Expense Transfer
Request Form (Sample)
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


General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
37
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
38
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
39
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
40
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
41
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
42
Approvals
Options suggested if requests need approval by supervisors,
deans, etc. (in place of a handwritten signature):
1. The originator can forward the email with the Expense Transfer
Request form attached to the approver who would then forward
on to generalaccounting@muohio.edu .
2. The originator can include the approver as a cc: on the email
sent to generalaccounting@muohio.edu .
43
Completing Expense Transfer
Request Form (Sample)










General Accounting will complete the transfer
number field. This will be your document
number on Banner and MInE reports.
Important to complete all blank (white) fields.
Pattern gray fields are optional.
Debit/Credit review (top of each column).
Debits (left column) must equal Credits (right
column).
Total fields and Sum of Debits and Credits field
will automatically populate.
MInE/Banner Description field is what shows up
in Banner and your MInE reports.
Additional comments will show up in Banner’s
Document Text attached to the transaction.
Original transaction date and document number
required when moving existing expenses.
Chairperson/Supervisor and Dean/Director fields
are for your department reference only.
44
Appropriate method of submission
Bursar:
Via email: palmeram@muohio.edu
General Accounting:
Via email: generalaccounting@muohio.edu
Grants and Contracts:
Via email to your grant accountant or
grantsandcontracts@muohio.edu
Purchasing:
Via email: dillra@muohio.edu
University Budget:
Via email: klinksp@muohio.edu
OR
Campus Mail: Sharon Klink
University Budget
*If you are not sure which department to submit your request, please forward to
generalaccounting@muohio.edu.
*Currently you cannot submit the Transfer Request forms directly from the web site, instead you
should save the file to your computer and send it as an attachment on your email.
45
Supporting Detail
All supporting detail, such as MInE reports, should be submitted
electronically as an attachment on the same email with the
Expense Transfer Request form.
See Controller’s Web Page (referenced below) for directions on
converting MInE reports into electronic files to submit as
attachments.
http://www.units.muohio.edu/controller/prod/general_accounting/?showme=docindex.htm
46
Duplicate data
In an effort to avoid duplicate entry of
transfers, please do not send a copy of
the Expense Transfer Request form or
supporting documents in campus mail.
47
Request for Additional Action Form
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

If General Accounting is unable to
process your transfer request you
will receive a Request for Additional
Action Form and your original
document via email.
The additional action requested will
be indicated by the appropriate
checked box.
Some reasons why General
Accounting may be requesting
additional action:




Required fields may be blank on
Expense Transfer Request form
Request was submitted to the
incorrect department
Transfer restrictions apply
Not submitted electronically after
1/1/06
48
Deadlines
Transfers for expenses and funds incurred from July through May must
be received by the appropriate department (General Accounting or
Grants & Contracts) by July 1st.
Example: 7/1/2005 – 5/31/2006 due by 7/1/2006
Transfers for expenses incurred in June must be received by the
appropriate department (General Accounting or Grants & Contracts)
by July 14th.
Example: 6/1/2006 – 6/30/2006 due by 7/14/2006
49
Timetable for implementing new
form, policies & procedures
November 1, 2005
 Departments begin submitting Expense Transfer Request
Forms to General Accounting
November – December 2005
 Transition training: General Accounting will process request
as submitted, and will return a copy of the request along
with the new form completed to the requestor
January 2006
 General Accounting will return requests to requestor if not on
new form or submitted electronically
50
Evaluation Form
GENERAL ACCOUNTING
Journal Voucher FALL 2005
COMPREHENSIVE FINANCIAL SERVICES WORKSHOP
EVALUATION FORM
As a participant in this workshop, your evaluation is important to the Finance and University Services
Division of Miami University. Please take the time to complete this form so that we can consider your
comments in planning future programs.
RATING SCALE
4
3
2
1
Excellent
Moderate
Low
Poor
1. Program Evaluation-Using the above scale, please indicate the extent to which you were satisfied
with the following aspects of the program:
Overall program
4
3
2
1
Relevance of information
4
3
2
1
Usefulness of handout materials
4
3
2
1
Usefulness of audiovisual aids
4
3
2
1
Amount of time spent on subject
4
3
2
1
2.
Specific Comments on Program:
3. Future Planning-Please describe topics you would like to have presented in future
programs.
4. Other Comments/Suggestions:
51
Journal Vouchers
Questions ????