The invoices/vouchers are then routed to the project
administrator for signature. The project administrator checks for
anything exclusive to the grant/contract. The invoices are then sent
to the sponsor.
Journal Entries
A Journal Entry can be used to distribute to a project
expenses) such as telephone and photo copying charges; that have been
recorded in an administrative account. Journal Entries can also be
used to correct clerical and bookkeeping errors. Any transfers involving
salary and fringe benefits on research accounts must be handled by
ORSP.
When processing an journal entry the following issues
must be addressed.
1. Justification: A detailed explanation must be
provided which explains the need to transfer an expense which has
previously been approved on another account.
2. Documentation: There must be an audit trail traceable
to the original charge.
3. Timeliness: Journal Entries must be processed
within 120 days of the date of the original charge. Any transfer
request submitted after 120 days will be disallowed unless there
is a justification for the delay. Journal Entries submitted more
that 60 days after the end of a project are disallowed unless there
is justification for the change.
All journal entries are reviewed by the financial
representative for allowability and then forwarded to general accounting.
Any questions regarding transferring expenses to or
from a research account should be addressed to your financial representative.
Interdepartmental Journal Entry
Instructions
A Journal Entry is used to move actual expenses and
revenue between account numbers. It is primarily used by departments
to make corrections to account numbers or sub-codes. However, it can
also be used to charge a proportionate amount of shared expenses to
a particular account (i.e. three departments share the monthly cost
of purchasing coffee for the office, however only one account number
is used on the direct pay request to pay the vendor).
Direct Pay
Requests
The Direct Pay Request is used by all departments
to process for payment certain current expenditures that are not required
to be processed on a standard purchase order or field order. The types
of expenditures to be processed on a standard direct pay request are:
- Travel and Conference (Registration
Fees, Transportation, Lodging, Meals, Etc.)
- Reimbursement of Petty Cash Funds
($50.00 maximum per transaction)
- Membership Dues (Allowable in
civic, business, technical and professional organizations.)
- Subscriptions
- Advertising (Generally not an
allowable cost on a research account.)
- Honorarium Payments
- Entertainment (Generally not an
allowable cost on a research account.)
- Professional Services
- Moving Expenses
- Business Meals (The IRS considers
business meals as entertainment. All receipts for a business meal
must include who was present, the purpose of the meal, date of
meal, and why the meeting could not have taken place at a nonmeal
time.)
- Donations and Contributions (Generally
not an allowable cost on a research account.)
Adequate documentation for the expense such as invoices,
original receipts or registration forms should be attached to the
voucher.
The ORSP accounting staff will review all account payable
vouchers to insure that the expense is allowable and in compliance
with the terms and conditions of the grant/contract. If approved,
requests are forwarded to accounts payable for payment.
To download the Direct Pay Cover Sheet, click
here.
