If you plan to transfer costs while working on a sponsored project, you will need to submit a journal voucher, which serves as a formal record of this financial activity.

This additional documentation is to provide a thorough explanation to the SPA personnel, who are the additional approvers of the journal voucher, as well as answer any questions the auditors might have, should the cost transfer be questioned.

Forms

The form you will need to complete to transfer costs will depend on the type of transaction your making.

Department to Sponsored Project

This form moves money expended by the department to the sponsored project.

To do this, you must provide, in writing, a reason that the department was charged instead of the sponsored project.

Along with this explanation, the following documentation must be included:

  • Banner screen
  • showing the date and account where the original purchase was charged
  • an approval email from the Grant Manager (GM), if received

Download Form (PDF)


This form moves funds expended by the sponsored project to the department.

To do this, you must provide, in writing, a reason that the sponsored project was charged instead of the department. Include this with the journal voucher materials.

Along with this explanation, the documentation must also include Banner screens showing the date and account where the original charge was made.

Download Form (PDF)

This form moves money between two or more sponsored projects.

The explanation on this form must be very thorough and must explain why the charge was made to the original sponsored project(s) instead of the correct fund.

The documentation for this journal voucher must also include Banner screens showing when the original purchase was made and to what fund.

Download Form (PDF)

Exceptions

This form is not required for the following situations: 

This does not meet the definition of cost transfer. The department involved is creating an invoice and the journal voucher is the only way to pay University-to-University payments.

Again, this is just a University-to-University charge and not meeting the definition of cost transfer.

(Example: Ball State Technology Store purchases approved through requisition.)

These types of corrections are not moving charges from fund to fund, once again, not meeting the definition of cost transfer.

Budget setups and budget corrections are only entering sponsored dollars given to the University into the system, so there is no cost transfer involved in this type of journal voucher.

A budget transfer is explained in an approved budget that was routed through the involved departments, so attaching the approved budget is enough documentation for this type of journal voucher.

Questions?

If you have questions about this procedure or about the justification of a journal voucher, please contact your Grant Manager.