Office of the Controller

Departmental Accounting

Budget Manual

Check Requests

Check Requests

Check Requests are used to issue checks for direct payment to a person or vendor when purchase orders or requisitions are not required. The University also provides a procurement card program that allows authorized employees to make business-related purchases under $1,500. Please allow 5 business days to process a check request.

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

To comply with IRS reporting regulations, ISU requires a form W-9 Request for Taxpayer Identification Number and Certification for all new vendors. The completed form can be faxed to (812) 237-8179 or attached to the check request.

Eligible Expenditures

The following are examples of expenditures that can be paid using a check request:

  • Reimbursements to individuals - Should be limited as much as possible.
    • To conform with IRS accountable plan purposes, all paperwork must be to our office within 60 days from the date in which the expense was paid.
  • Misc payments to Employee and Students (see: Disbursement Guidelines for Misc Pay to ISU Employees and Students)
  • Memberships*
  • Services
  • Pre-paid Registration Fees*
  • Subscriptions*
  • Freight charges*
  • Critic Teachers
  • Honorariums
  • Medical Services

* These items are also eligible to be paid with a procurement card

Ineligible Expenditures

The following expenditures are ineligible to be paid with a check request:

  • Alcohol*
  • Holiday Items*
  • Items considered personal in nature*
  • Gift Cards
  • Reimbursements for services paid by an individual.  Services must be paid directly to the vendor by ISU.
  • SERVICES RENDERED by Faculty, Staff or Students: For single payments to current ISU employees for services rendered outside of their current position, please use the One Time Pay Authorization Form. As of January 1, 2014, student employees cannot be paid via a One Time Pay Authorization form. All student employment should be routed through the Career Center.
  • Items that are required to be paid on a procurement card
    • Office supplies ordered from Guy Brown
    • Postage
    • Items that include the University's trademark, logo and/or symbol.
  • Items that must be paid on a Purchase Order (For purchases that require a PO, please refer to Purchasing for additional information):
    • Software
    • Licenses
    • Items that include the University’s trademark, logo and/or symbol if over procurement card limit
    • Expenditures over your purchasing authority
    • Computers, laptops, tablets, and printers over $400

*These items are restricted expenditures that cannot be incurred with University funds.

Attachments to Check Request

The Office of the Controller requires detailed supporting documentation to be attached to check requests. Examples of required documentation include vendor invoices and reimbursement receipts.

Hospitality form: The purchase of food or drink for an event or meeting requires the submission of a Hospitality Form.

Attachments are not mailed with the check. It is important that the Vendor Invoice Number column is filled out in depth. The information in this column will be printed on the check. Because we no longer mail attachments, this area will be the only information the vendor receives. If a vendor invoice number is not provided, a description of the payment will suffice.

Send the completed and signed Check Request along with detailed receipt(s) or invoice(s) to the appropriate person in the Office of the Controller. Send travel related check requests to the Travel Account Specialists, send grant related check requests to the Grant Account Specialist, and send all others to the Budget Coordinator. The documents will be imaged for audit purposes.

Fund Transfers

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.

Account Codes


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:

60040 Admin. Salaries 70500 Travel 73300 Motor Vehicle
64000 Bi-Weekly Salaries 71500 Telecomm Exp 77600 Repairs & Maint.
65000 Student Wages 72000 Printing 78300 Capital Equip.
70130 Personal & Cont. Service 72500 Other Services 81950 Budget Pool

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:

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 (-).



Barbara Tschida
Accounts Payable Manager
and Banner Finance Training
Ext. 3521

Billie Dill
Budget Coordinator
Ext. 3522

Carrie Walters
Financial Specialist
Ext. 3517

Donna Scarbrough
ProCard Audits & Reporting
Ext. 3519

Kimberly McCleary-Beams
Accounts Payable
Ext. 3518

Stacey Rice
Sr. Financial Analyst
Ext. 8701

Craig Morin
Financial Analyst
Ext. 4485

Accounts Payable Address
200 North Seventh Street
Terre Haute, IN 47809