Supporting Documentation Guidelines for Journal Entries

• Clearly state whether the payment is for reimbursement, refund, or agency fund
• Always include the cash receipt/deposit date

Indicate why the journal entry is necessary or what the entry is attempting to accomplish.

• Examples of information to provide in journal descriptions include:
  • the purpose or nature of the transaction
  • a reference to applicable supporting documentation
• For corrections, indicate what is being corrected and why the original transaction was incorrect
• For transfers, indicate where the transfer is coming from and/or going to, for example:
  • Transfer from UCSF Health to School of Medicine
  • Transfer from project A to project B
  • FY18 support for Clinical Research nurse from Medical Center - March 2018 (click thumbnail for image)
    

Enter a description that adequately describes the purpose of the transfer.

• Explanations indicating the cost transfer is intended to "correct an error" are considered incomplete, and additional information plus documentation is required

Bank Reference Number

• Available from the Controller's Office Unclaimed Payments List
• Bank Reference Number only, no additional text or spaces

Attached documentation should support the amounts within the journal and the chartstring used.

• Attach all documentation before submitting the journal
• Attach deposit slip(s), bank receipt, or lockbox deposit notification
• Screenshot or Excel page of only your specific payment from the Controller's Office Unclaimed Payments List
• Any additional relevant backup document

Attached documentation should support amounts within the journal and the chartstrings used.

• Attach all documentation before submitting the journal
• Examples of attachments include:
  • Net Position reports
  • excerpts from agreements or arrangements
  • correspondence with details of the transaction and purpose
  • approvals from management for the sharing of costs

For all Cost Transfers:

• Attach all documentation before submitting the journal
• Transaction Detail Report or other financial reports that show the credit side of the transactions
• For expenses being allocated to more than one Award Project, an attachment showing the methodology for determining the allocation should be provided as federal guidelines require the methodology to be "proportionate to the benefit derived"

Additional Attachments For Late Cost Transfers:

• Late Cost Transfer Exception Policy Request Form
• You must complete Attachment E tab on the journal
  • Approvals from the PI and departmental approver are required
  • Question 2 must justify the reason the for lateness (Note that approval for an exception to the policy will generally NOT be granted for administrative oversight, staff shortage, staff turnover, staff workload, or late reconciliations of GL accounts.)
• Include any other supporting documents that are applicable to the late cost transfer (i.e., budget)

• Redact all personal and/or sensitive information on checks, such as address or account number(s)
• Prepare and approve journal entries at least weekly
• Departmental and Control Point approvals must be completed by the fifth business day of the following month
• Avoid using account 57815 Miscellaneous Expenses to record cash deposits
• Do not combine deposits into one line as it hinders our ability to automate the matching of the journal lines to the bank data:    (click thumbnail for image)
  
• Provide an explanation if the signs are unusual. Cash deposits are usually debits; for entries where the amounts are credits, please provide an explanation to substantiate: (click thumbnail for image)
  
• Prepare journals for the month in which the deposit occurred. For example, the journal below for a deposit on 08/02/18 should be recorded in August rather than July: (click thumbnail for image)
  

Redact personal sensitive or confidential information, such as personal identification or account numbers and loan information: (click thumbnail for image)

• All sponsored research regular cost transfer journals in PeopleSoft must use Source Code 545

• Source Code 545 journals cannot be used to transfer:

  • Non-Sponsored Financial Activity – See the job aids Financial Journals (Source Code 535) and Recharge Journals (Source Code 555)
  • Payroll Expenses initiated in UCPath - Salary Cost Transfer Initiators use the UCPath Direct Retro process to transfer payroll expenses
  • General, Automobile, Employee Liability (GAEL), and Data Connectivity charges are a function of payroll expenditures and will be moved systematically as payroll costs are moved
  • Equipment purchases greater than $5,000 – Contact Capital Accounting for direction
• Redact all personal and/or sensitive information in supporting documentation

• How to Prepare, Edit, and Submit Cash Journals in PeopleSoft (Source Code 320)

• Financial Journals (Source Code 535) job aid
• When transferring money or balances (i.e., net position transfers), consult the Moving Money Quick Reference Guide to ensure consistent use of accounts and chartstring combinations
• Consult Doing Business with UCSF Health to ensure consistent use of paired accounts when recording transactions related to UCSF Health

• Entering Sponsored Research Cost Transfer Journals - Regular (Source Code 545) and Exception (Source Code 547) job aid
• Late Cost Transfer Guidance