Journal Voucher Support Document

Journal Voucher (JV) SUPPORT DOCUMENT

The JV Support document will be used only to correct retro WBS element salary postings that must be removed because the charges are not allowable on a specific project.  The debit side of the entry can only be chargeable to a departmental cost center or enrichment-type WBS element.  The JV Support document must be completed and submitted to SPA.  For step-by-step instructions, click HERE.

Click on the link below, complete the PDF form and print (changes cannot be saved therefore please make sure to print a hard copy).

JV Support Document

When filling out the JV Support document, please be sure to include the Explanation for Delayed Transfer, the Plan for Future Action, and the Justification of Charges to Project.  The JV Support document will NOT be processed without the completion of this section.

This transaction is a journal voucher; therefore, this activity will NOT show up on payroll reports.  Because of this, the form was meant to be used very sparingly.  Also note, you can only correct one employee’s salary for a particular pay period once.

To reduce the need for the JV Support document form, we suggest the following:

  • Reconcile your WBS elements on monthly basis to ensure salary is posting correctly.
  • Use advance accounts.
  • Close expired accounts on a timely basis.

A critical reason to reduce the need for this form is due to the fact that late cost transfers bring up a red flag for auditor’s.  It becomes difficult to provide a good explanation as to why it took so long to make cost transfers.  Also, if the transfer affects another sponsored project, then the questions become:

  • Is the other sponsored project still open for posting?
  • Will the other sponsor need an explanation as to why the untimely cost transfer?
  • Can we even collect this on another sponsored project?
  • Will either sponsor have confidence in our accounting system and know that what they have paid is correct?

Other Universities and Institutions have had serious audit findings in recent years primarily due to cost transfer discrepancies.  In some cases, the Universities and Institutions have had to pay back large settlements to sponsors.  In order to avoid questions about costs charged to sponsored projects, charges must be made accurately and on a timely basis.