Gifts are voluntary, non-reciprocal transfers of resources to the university. The donor may be an individual, a corporation, or a non-profit organization. There is no expectation of direct economic benefit or provision of goods or services by the university, other than recognition and adherence to any donor imposed restrictions. Beyond a designation on the use of funds, the donor does not impose contractual requirements.

Only University Advancement may accept gifts on behalf of the university.

A restricted gift fund is established to account for and manage funds that have restrictions imposed by a donor (e.g., individuals, foundations, and corporations). The establishment of a separate restricted fund allows for the monitoring of activities of the fund to ensure the funds are being spent in accordance with the donor imposed restrictions.

Barring any donor imposed time restrictions, the net position and unspent budget for restricted funds will carry forward to the next fiscal year.

A transfer of expense corrects an non-payroll expense charged to an incorrect accounting distribution or redistributes expenses charged to one accounting distribution that are being split funded/shared between funds or departments.
A chargeback is used to record the transactions between university departments for services provided. One department is being charged for services provided by another campus department (e.g., media services).

For non-payroll and non-grant and contract expense reclasses, an email should be sent to and include the following information:

Requests for transfers of grant and contract expenditures (both payroll and non-payroll) should be forwarded to the Office of Grant and Contract Accounting.
Requests for non-grant payroll expense reclasses should be forwarded to the Budget Office.

Journal entries can be viewed in Banner Self-Service. A brief description of the nature of the journal voucher is contained in the “Document Text” of the journal voucher. Instructions on “Viewing a Journal Voucher in Banner Self-Service” can be found at: How to View Journal Voucher in SSB
If you still have questions after viewing the journal voucher or to request a copy of the journal voucher supporting documentation, send an email to Please include in your request the Banner Document and the nature of your request (e.g. what is the source of the journal voucher, request for copy of journal voucher and or supporting documentation).

A budget transfer is a Banner transaction that moves budget from one Index or account code to another. Budget transfers can be recurring (base budget transfers) or non-recurring (one-time transfers). A journal voucher (JV) does not move budget, rather, it moves expenses. For example, if an expense was posted to the incorrect index, a JV could be entered to move that expense to the correct index.