DOCUMENT PREPARATION
PREPARATION OF JOURNAL VOUCHER (STARS FORM 01)
This section illustrates a Journal Voucher form. It is important to fully document the purpose of each Journal Voucher either on the face of the Form 01 or in attachments. The Comptroller General's Office will not process Journal Vouchers having inadequate backup documentation.
You may use a Journal Voucher in the following cases:
Documentation of a COE must include the following:
-- Clearly state that the purpose of the entry is to correct an error or errors.
-- Clearly indicate what was recorded incorrectly.
- Indicate what data elements you are correcting (e.g., subfund, minicode, object code, project number, etc.)
- It is best to attach a copy of the original (incorrect) document(s). If you are correcting several original documents with one aggregate COE, however, it is sufficient to identify the original documents. In instances where you have numerous entries and all the data elements (e.g., subfund, minicode, object code, project number, etc.) are the same, the amounts can be totaled and entered as one line on the Journal Voucher. In this case, list the agency voucher numbers of the original documents or state something such as, "To reverse and correct all amounts posted to Subfund XXXX, Revenue Object YYYY, during this fiscal year to date."
It is not sufficient to create a COE document by striking through some items and adding others to a copy of the original (incorrect) document. Most COE's produced in this manner are confusing and fail to include sufficient documentation.
IMPORTANT: Do not use Journal Vouchers to record any transactions described under Appropriation/Cash Transfers (Section 2.1.3.60) and Interdepartmental Transfers (Section 2.1.3.70).
The following examples are provided for illustrative purposes.
CODE REFERENCE |
TYPE OF TRANSACTION |
2.1.3.33 |
Correction of Entry for Revenue. |
2.1.3.34 |
Classification of Revenue from Zero-Balance Clearing Subfund. |
2.1.2.35 |
Reimbursement of Expenditures. |
2.1.3.36 |
Transfer of Capital Improvement Bond Proceeds to Agency from State Treasurer's Office. |
JOURNAL VOUCHER - STARS FORM 01
Click here for Journal Voucher Preparation Instructions.