Grants Office

Journal Vouchers

A journal voucher or cost transfer is an accounting entry that credits the account originally charged and moves the expenditure to a new account. Journal vouchers are appropriate to correct technical errors, ensure proper allocation of costs among accounts, and remove unallowable costs.

Journal vouchers are not appropriate to spend down an account.

Journal vouchers are not:

  • Charges from a service center to an operating fund (this is a billing for service).
  • Charges processed through a clearing fund such as telephone services, copy services, etc.

Journal vouchers may be appropriate when processed to:

  • Correct of technical errors, such as a data entry or transposition error.
  • Transfer pre-award costs from a memo account. PI/PDs cannot use another sponsored account to cover pre-award expenses.
  • Transfer between projects when the work is closely related and the cost is a proper charge to either project.
  • Move unallowable charges to a non-sponsored project.

Journal vouchers are not appropriate when processed to:

  • Transfer expenses processed solely to move deficit spending from one sponsored project to another unrelated sponsored project.
  • Transfer expenses that are processed solely to use up an unexpended balance.
  • Transfer expenses that were not incurred during the project period performance, unless specifically allowed in writing by the sponsor.

The justification must address the following:

  • The cause of the error; and
  • Why the charge must be allowable, allocable and provide direct benefit to the project receiving the charge.

Journal vouchers must be processed with 90 days of the transaction posting to the account.