Cost Transfer Justification Forms Procedures
As of July 1, 2017, Sponsored Projects Administration (SPA)
is implementing a new process for Journal Voucher (JV) entered into the system
that involve sponsored project funding.
There are three forms available when entering a JV on a sponsored
project. Those forms are:
Department to Sponsored Project:
Moving money expended by the department to the sponsored project. To do this, a reason that the department was
charged instead of the sponsored project must be written. Along with this explanation, the following
documentation must be included: Banner
screen, showing the date and account where the original purchase was charged
and an approval email from the Grant Manager (GM), if received.
Sponsored Project to Department: Moving funds expended by the
sponsored project to the department. To
do this, a reason that the sponsored project was charged instead of the
department must be written and included with the JV materials. Along with this explanation, the
documentation must also include Banner screens showing the date and account
where the original charge was made.
Sponsored Project to Sponsored Project: This is moving 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 JV must also
include Banner screens, showing when the original purchase was made and to what
This additional documentation is to provide a thorough
explanation to the SPA personnel, the additional approvers of the JV, as well
as any questions the auditors might have, should the cost transfer be
questioned. If you have questions about
this procedure or about the justification of a JV, please contact your Grant
Manager as soon as possible.
This form is not required for the following situations:
1) Cost Center charges being charged to a sponsored project. This does not meet the definition of cost
transfer. The department involved is
creating an invoice and the JV is the only way to pay University-to-University
2) SciQuest purchases previously approved by the GM, but charges are internal
to the University. 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.]
3) Organization Code and Program Code corrections. These types of corrections are not moving
charges from fund to fund, once again, not meeting the definition of cost
4) Budget setups, budget corrections, and budget transfers. 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 JV.
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 JV.