Initiating a Journal Entry

An actual journal entry can be submitted to the University Budget Office for processing by documenting the request within an e-mail. Please be sure to include the following elements:

• EAS org + EAS fund for each side of the transaction
• Account for each side of the transaction (note: account 58951 must be used for transfers between C-Funds and for transfers from R-Funds to C-Funds; account 58952 must be used for transfers between R-Funds and for transfers from C-Funds to R-Funds*)
• Supporting documentation with amounts on the face of the JE cross-referenced to the respective amounts in the supporting documentation (e.g., BPRs, e-mails)
• Documentation of the purpose/background of the JE

Please note that, when requesting a journal entry into or out of an R-Fund, you must keep in mind whether the R-Fund is restricted by purpose (i.e., are the funds in the R-Fund only for a specific purpose, and no co-mingling can occur?).

*C- to R-Fund transfers are allowed only in extraordinary circumstances, as funds associated with the operating budget (i.e., C-Funds) are typically not allowed to be transferred into departmental funds (i.e., R-Funds). Please call your division’s Senior Budget Analyst to discuss such transfers in more detail.