Intramural Voucher

The Intramural Voucher, hereafter referred to as an IV is used to move expense from one account to another or to charge expense to another department for services rendered. The IV normally originates from the supplying department but can originate from either department. The IV is also used to make corrections, within the department, to move expense from an Index or Account Code to the appropriate Index or Account Code.

• Example: You used your procurement card to pay for a membership and the expense posted to your default account code, which is for supplies (73050). This can be corrected with an IV that moves the expense from the supplies account code 73050 (credit) to the memberships account code 72600 (debit).
• Example: IV’s can be used to pay for internal expenses such as the rental of the Tilson Music Hall for an event.

Complete Intramural Voucher instructions can be found by hovering your mouse over each field in the form.

Budget Transfer Request

A Budget Transfer Request, hereafter referred to as a BA, should be used to move budget to a different account within an index or to a different index. All account codes should maintain positive balances at all times. If at any time a pool account code drops into a negative status, a BA should be completed to move budget from a pool account code with a positive balance to the pool account code with the negative balance. If additional expenses should occur in the deficient account code during the remaining fiscal year, you will need to transfer sufficient funds to cover the anticipated expenses. It is the responsibility of the department to send a transfer as soon as possible to cover any shortages.

The approving signature or signatures required for a BA is determined by:

1. The amount of money being transferred
2. The original budget location in respect to the destination of the transfer

For this reason account codes have been categorized as follows:

• 60040-66999 Salaries & Wages
• 67000-69999 Employee Benefits
• 70130-77599 Supplies & Expense
• 77600-78299 Repairs & Maintenance
• 78300-78999 Capital Outlay

Internal Transfers - Transfers within a supplies & expense category of the same index will require the signature of the Department Head.

Dean and Vice Presidential Transfer – Transfers from one department to another department must be signed by the Department Head, the Dean, and the Vice President. Additionally, transfers of salaries & wages expense, repair & maintenance expense, and capital expense require Department Head and Vice President signatures. The Dean's signature may also be needed, if directed.

Complete Budget Transfer Request instructions can be found by hovering your mouse over each field in the form.

Funds

A FUND number is used to identify the type of account. Fund numbers begin with an alpha character followed by five numeric characters. ISU’s fund types are as follows:

• Axxxxx Current Operating Funds
• Bxxxxx Bank Funds
• Dxxxxx Designated Funds
• Rxxxxx Restricted Funds
• Hxxxxx Auxiliary Funds
• Lxxxxx Loan Funds
• Qxxxxx Quasi- Endowment Funds
• Exxxxx Endowment Funds
• Pxxxxx Plant Funds
• Zxxxxx Agency Funds

Pool Account Codes

Pool Account Codes are account codes that hold the budget for several other account codes associated with it. Transfers can be made to and from other pool account codes, but expenses cannot be incurred in pool accounts.

Pool Account Codes can never be used for Deposits, Requisitions, Intramural Vouchers, or Check Requests.

Examples of pool Account Codes are:

Budget appropriations are recorded in the above account codes and are distributed to the related account codes as expenses are incurred. For example:

Budget appropriations for total printing expenses are placed in 72000, the Total Printing pool account, but printing expenses are charged to the following:

• 72025- On-Campus Printing
• 72050- Off-Campus Printing

The 72000- Total Printing pool account code will be automatically reduced at month end for the amount of expenses charged to 72025 and 72050. These automatic entries will be represented by a document number that begins with "BP".

Account Codes

Account Codes identify the type of merchandise or service being purchased.

Complete lists of Banner Finance account codes can be found in the following files:

• Banner Finance Compensation Expense Account Codes
• Banner Finance Supplies & Expense Account Codes
• Banner Finance Revenue Account Codes

To view the account codes, click on the file name above. To download the file to your computer, click the link, download, and save file.

Field Codes

Field codes are used to indicate the type of transaction that occurred. They are found on the Detail Transaction Activity screen (FGITRND), which shows transaction detail for budget, year-to-date activity, or commitments

Field codes found in the Commitments column:

• "RSV" Encumbrance on a Requisition: Commitments are increased (+) when a requisition is applied, and decreased (-) when the requisition has been liquidated and a purchase order is issued.
• "ENC" Encumbrance on a Purchase Order: Commitments are increased (+) when a purchase order is applied, and decreased (-) when an invoice against the purchase order has been paid or when a purchase order is closed or cancelled.

Field codes found in the YTD Activity column:

• "YTD" Year to Date: When revenues are earned and expenses are incurred, they are applied to the YTD Activity column with the YTD field code. Activity from Intramural Vouchers, Journal Vouchers, Cash Receipts, Procard Feeds and Invoices will be found in this column.
• Revenue Account Codes: Revenues will be increased with a credit (+) and decreased with a debit (-).
• Expense Account Codes: Expenses will be increased with a debit (+) and decreased with a credit (-).

Field codes found in the Adjusted Budget column:

• "OBD" Original First Year Budget: The original budget is posted as an increase (+) with an OBD field code.
• "ABD" Adjusted Budget: Budget Transfer Requests adjust the original budget with the field code ABD. The adjustment can be an increase (+) or a decrease (-).