Campus units initiate cost transfers by using Journal Voucher Entry (FGAJVCD), Journal Voucher Mass Entry (FGAJVCM), or Journal Voucher Quick (FGAJVCQ). All journal vouchers (JVs) using sponsored fund ranges are entered in the approval queue for the university denoted by the Chart code. If a transaction meets specific criteria, the item is routed electronically to the Sponsored Programs approval queue for review by the appropriate Post-Award personnel. The review process includes an examination of the transaction details, including the General Text Entry Form (FOATEXT) explanation and any additional supporting documents such as the GC81 document (UIUC), original documents, and transfer explanation letters.

NOTE: “Batch” transactions will not go through the approval process.

The date of the original transaction will determine the level of supporting documentation required and whether it will be classified as either a current or non-current journal voucher.

Current Journal Vouchers

A current journal voucher is one in which the date of the charge occurred in either the current month or the preceding two months; it does not need a GC81 document. Approval of a current journal voucher needs the minimum requirements, as follows:

• Description text on the journal voucher
• General Text Entry (FOATEXT) entries must include:
  • Explanation of transaction and benefit to project
  • Date when service was provided or incurred
  • Date and Document Number of original transaction
  • Preparer’s name and phone number

Non-Current Journal Vouchers

A non-current journal voucher is one where the date of the charge occurred more than two months ago. Approval of a non-current journal voucher requires supporting documentation, as follows:

• Description text on the journal voucher
• General Text Entry (FOATEXT) entries must include:
  • Explanation of transaction and benefit to project
  • Date when service was provided or incurred
  • Date and Document Number of original transaction
  • Preparer’s name and phone number
• A GC81 document (UIUC only)
• A copy of the original voucher (if not in Banner) or original listing of charges, as in phone charges (a copy of the monthly statement is not adequate)
• May need reconfirmation if charges go back into the period already confirmed
• May need other documents as required, such as Consultant/Honorarium agreement

Unallowable charges are specifically prohibited from being charged to sponsored project funds. Determination of restricted costs (such as secretarial) as either appropriate or inappropriate charges to a sponsored project is based on project-specific justification and documentation. Banner does not define whether a restricted cost is appropriate or inappropriate. Sponsored Programs personnel are able to query for expenditures (in Banner and/or Decision Support) that fall in restricted expense categories and work with the units to determine whether the costs are allowable or unallowable.

A review of restricted and unallowable cost categories is conducted on expenditures that have already been paid and posted to the grant. Unallowable costs include those not allowed under Section J of OMB Circular A-21 – for example, entertainment, lobbying, or general-purpose equipment – and those specifically identified by a particular sponsored project as unallowable or restricted. Once identified, non-salary expenditures are transferred to the Journal Voucher Entry (FGAJVCD), Journal Voucher Mass Entry (FGAJVCM), or Journal Voucher Quick (FGAJVCQ). Salary expenditures are transferred using Labor Redistribution (PZAREDS).