4 FAH-2 H-730
JOURNAL VOUCHERS PREPARED BY U.S. Disbursing officers
(USDO) OPERATIONS
(CT:DOH-33; 07-22-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-2 H-731 INTRODUCTION
(CT:DOH-33; 07-22-2013)
a. The journal voucher (JV) is used to process
adjustments for an agency location code (ALC), such as debits and credits
between appropriations, allotments, and receipt accounts. The JV is
administratively approved by the USDO prior to entry into the financial
management system.
b. Adjustments made by JVs are included on Form SF-1221,
Statement of Transactions.
c. JVs are retained by the CGFS office that prepared the JV. They are not
forwarded to the U.S. Treasury.
4 FAH-2 H-732 JOURNAL VOUCHER LOG
(TL:DOH-1; 6-13-2001)
a. The JV is an accountable document adjusting the
accounts of the USDO. The journal voucher must be approved by the USDO and
entered via the voucher section.
b. Journal vouchers must be consecutively numbered in
one log and maintained in one central location. Different logs may be kept for
separate office functions, such as banking, currency purchases, deposits or
payments, but may not be kept by individual employees. If different logs are
required, no more than three should be kept by the USDO.
c. All voucher numbers must be accounted for, and none
may be used more than once. If a voucher is voided or canceled for any reason,
it must be so noted in the logbook. The next sequential number must be used
for the voided or canceled voucher.
4 FAH-2 H-733 JOURNAL VOUCHER FILE
(CT:DOH-33; 07-22-2013)
a. JVs are filed by consecutive number by fiscal year.
b. JVs are retained for three years after the end of
the fiscal year affected by the entry. All JVs should be filed in a central
location to allow easy access by CGFS personnel
and by CGFS/OMA personnel during visits
and audits, as these documents represent adjustments to the USDO
accountability.
4 FAH-2 H-734 THROUGH H-739 UNASSIGNED