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Policy Contact: Office of Finance and Budget

1. Purpose

   This policy and its procedures set forth the protocols for submitting journal vouchers, journal voucher uploads, and noncash vouchers, with the required supporting documentation to be processed by the University Accounting Office.

2. Definitions
    
   1. Journal Voucher: a document providing written authorization and information to record a financial transaction. There are three types:
      1. Journal Voucher Template: Records transactions within and between University departments. The information is entered into Banner manually by the University Accounting Office.
      2. Journal Voucher Upload: An excel spreadsheet imported into Banner recording transactions within and between University departments containing 30 or more lines.
      3. Noncash Voucher: Initiates transactions between a University department and another state agency/university. The transaction is manually entered into Banner and the State’s Central Accounting System (CAS). Within CAS, payment is moved within state accounts.
          
   2. Supporting documentation: Documentation uploaded with the journal voucher into Xtender for audit purposes and compliance with SDBOR Records Retention policies that explains the purpose of the transaction.
      1. Supporting documentation may include, but is not limited to, invoices, emails, Banner screen prints or exports, or tracking spreadsheets.
      2. Supporting documentation cannot include Personally Identifiable Information as defined in SDBOR Policy 7.7 (i.e., bank account numbers, credit/debit card numbers, bank account information, account payment information, cardholder data, driver’s license or other government-issued ID numbers including social security numbers, student education records, non-public pictures, credit card information, and names, mother’s maiden name, or date and place of birth used in conjunction with the other elements listed previously) and information not directly related to the transaction.
      3. Where supporting documentation is necessary to upload, but portions of it contain Personally Identifiable Information, those portions must be permanently redacted.
          
3. Policy
    
   1. The University Accounting Office is responsible for processing journal vouchers, noncash vouchers, and journal voucher uploads in compliance with polices, rules, and regulations.
       
   2. All journal vouchers must be submitted to the University Accounting Office (email: sdsu.journalvouchers@sdstate.edu) within two months of the initial transaction and within the fiscal year that the transaction occurred, whichever occurs sooner. Interdepartmental billings may submit uploads directly to IT only if the supporting documentation is available on InsideState.
       
   3. Supporting documentation is required for all journal vouchers.
       
4. Procedures
    
   1. Journal vouchers should only be submitted once to prevent duplicate entries. DocuSign is encouraged as documents will immediately be routed to University Accounting once all signatures are obtained, although pdf documents including signatures are accepted. Journal voucher uploads must have an excel file submitted with the signed template and supporting documentation.
       
   2. Journal vouchers and journal voucher uploads:
      1. The individual preparing the journal voucher must be identified in the header section of the voucher.
      2. The total amount of debits must equal the total amount of credits. The document total should reflect the sum of the debits and credits.
      3. Transaction lines must have the account number and either an index or fund/org/program. If the index does not define the fund, individuals must provide both the index and the fund codes. Individuals who are unsure of the proper accounting codes should contact the University Accounting Office or Budget Office for assistance.
      4. A description explaining the purpose of the transaction is required for each line and is entered in the column labeled “Banner Description-28 Character Maximum” (field is limited to 28 characters). This field is recorded in the Banner transaction description. Additional information about the transaction can be included in the lower portion of the form (below the transaction lines) or within the supporting documentation.
      5. If a journal voucher exceeds 12 lines, the transactions must be reported only on the JV Extension Spreadsheet tab (within the Journal Voucher Template form). The main journal voucher form should only include the total amount of debits on line 1 and total amount of credits on line 2. The JV Extension Spreadsheet needs to be included behind the Journal Voucher Template form when submitted to the University Accounting Office.
      6. If a transaction has more than 30 lines, the data must be uploaded into Banner, please contact the University Accounting Office for assistance.
          
   3. Noncash Vouchers:
      1. The State agency name, address, contact name, and email must be provided in the left-hand side of the header. Any specific instructions for sending the noncash voucher to the correct individual should be provided.
      2. The Department name and contact information must be provided in the right-hand side of the header.
      3. The University’s transaction line must be provided (containing information described above) and the state agency line should only include the amount and debit/credit indicator.
      4. A description explaining the purpose of the transaction is required as noted above.
      5. The document total should reflect the sum of the debits and credits.
      6. When the University Accounting Office processes the noncash voucher, the information will be manually entered into Banner and CAS. The Accounting Office will notify the state agency and send a copy of the voucher with the CAS document number. The state agency will then complete the transaction in CAS.
          
   4. The department incurring the expense/revenue reduction or cash transferred from their fund(s) must review and sign the journal voucher. Emailed approvals would suffice when included with the supporting documentation. Intradepartmental billing approvals must be maintained by the billing department in accordance with the Record Retention Schedule instead of included with the supporting documentation.
       
   5. If support is missing or inadequate, the University Accounting Office will contact the individual to obtain what is needed before the transaction is entered into Banner or CAS. Once the transaction is processed, the supporting documentation is uploaded into Xtender and attached to the document in Banner.
       
   6. Interdepartmental billings must publish supporting documentation on InsideState.
      1. When reversing or correcting transactions, the transactions must already be recorded in Banner.
      2. Supporting documentation must include a Banner print screen, or exported data, identifying the original transaction(s) being corrected. If reversing or correcting a portion of a transaction, note the amount of the transaction affected by the journal voucher.

5. Responsible Administrator

   The Vice President for Finance and Budget, or designee, is responsible for the annual and ad hoc review of this policy and annual review of procedures. The University President is responsible for approval of this policy and its procedures.

Approved by President on 8/11/2014. Revised; Approved by President on 10/06/2020. Revised 01/30/2024 (clerical).

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