Procedure

Title:	Journal Entries
Policy / Procedure No:	B/O003
Purpose:	To transfer expenses from one budget center (account i.d.) to another or from one object code to another object code.
Documentation Needed:	Completed Journal Entry Form, available in 247 Richards.
Special Instructions:	Journal entries can be processed any time prior to the end of each fiscal year.
Contact Person:	Budget Assistant, 247 Richards, x2597.

PROCEDURE:

1. Department staff obtains Journal Entry Form from the Budget Office.

2. Department staff fills out the form and sends it to 247 Richards. Supporting document should be attached, if necessary, to clarify the transaction.

3. Budget Office staff processes the journal entry. Otherwise, the Budget Assistant calls the initiator to resolve any problems.