35.05 Journal Vouchers, Chancellor's Office Business Policies & Procedures


To establish policies and procedures associated with processing journal vouchers. A Journal Voucher is an electronic movement of funds between funds, organizations, accounts, or programs.


The following procedures will be used for processing journal vouchers.


  1. The Department Head or Department Approver requests a Journal Voucher (JV) be processed. The JV request includes the item to be paid, the amount, and the appropriate index(es).
  2. The Department Head or Department Approver approves the movement of funds with an approval signature/initials and the date. The Department Head or Department Approver makes the approval within these parameters:
    1. Approval means attesting that the movement of funds is (a) within his or her delegated authority to approve; (b) a lawful, legitimate and necessary action; (c) an appropriate charge to the index designated; and (d) within budget.
    2. The approval is made within delegated authority on file with Business Processing Staff. If the payment is over the designated dollar limit for that index, the Department Head performs this approval. For payments less than or equal to the designated dollar limit, the Department Head or Department Approver performs this approval.
  3. The Department Head or Department Approver routes the approved JV information to Business Processing Staff for input into FIS.
  4. Upon confirming that the request for movement of funds has all necessary approvals, the Business Processing Staff inputs the journal voucher into FIS, and records the FIS JV number on the documentation packet.
  5. The Business Processing Staff routes the JV packet to the FIS Approver.
  6. The FIS Approver approves the JV in FIS if, upon examining the documentation:
    1. All necessary approvals have been made.
    2. The information which has been entered into FIS agrees with information on the documentation.
    3. The movement of funds appears reasonable and within the normal range of business activity for the Department.
    4. Prior to final approval in FIS, the FIS Approver brings any unusual items to the attention of the Business Services Manager for resolution. The Business Services Manager:
      • reviews the unusual items,
      • clarifies the facts and circumstances (as needed),
      • researches applicable laws, rules, regulations, policies, past practices, and approved exceptions,
      • consults with Controller's Division staff and Controller (as needed) to determine resolution, and
      • coordinates communication of resolution to Department Head and appropriate Department Approver.
  7. Periodically (at a minimum of quarterly), Business Processing Staff reconciles documentation (memos, e-mail, etc.) with activity in FIS.
  8. Following the reconciliation, Business Processing Staff will file the documentation in journal voucher archive files.

Banner Input Forms:

FGAJVCD Journal Voucher Entry Form
FOADOCU Document by User
Used to query by originating user ID (inputter) all documents that are completed, approved, incomplete, or cancelled. This screen is helpful when the inputter wants to make a correction to a completed document prior to it routing for FIS approval. The inputter can use this screen to deny (disapprove) a completed (but not approved) document so that corrections can be made.
FOAUAPP User Approval Form
Remove name displayed to view all documents in all queues

Banner Query Forms:

FGIDOCR Document Retrieval Inquiry Form
Query on posted journal vouchers with option of seeing FGQDOCP document postings (accounting detail information)
FGIJSUM Journal Voucher Summary Form
FGIJVCD List of Suspended Journal Vouchers Form
FHIJSUM Journal Voucher Summary Form

Banner Reports:

FGRJVLR Journal Voucher Listing
FWRIJVR Incomplete Journal Voucher Report

Last Updated: 11/17/03