9 NYCRR 1642-3.6

All postings to the general ledger other than those made from the books of original entry shall originate from journal vouchers. Postings may be made directly from the journal vouchers, the bound vouchers then serving in lieu of a journal voucher register, or, alternatively, a bound journal voucher register may be maintained as the posting medium. Typical transactions requiring the use of journal vouchers include accruals of expenses, write-offs of deferred charges to cost or expense, adjustments of inventories, distribution of payroll expense, establishment of reserves, authorization for the issuance of evidences of indebtedness, awards of contracts, and similar entries which do not originate from one of the books of original entry. Journal vouchers shall not be used as a medium of entry for the transfer of cash, the accounts payable voucher having been provided for such purpose. Journal vouchers shall be prepared in an original only. The former requirement for transmittal of a duplicate copy to the division has been eliminated. All journal vouchers shall be approved by a responsible official of the local agency other than the person preparing the voucher. The official designated to approve journal vouchers should be a check signer. Each journal voucher shall contain a full and complete explanation of the transaction to be recorded. Reference should be made in the explanation to schedules, correspondence, or other evidence supporting the entry. If the entry results from formal action taken by the members of the local agency, specific reference to the minutes or resolutions, including the dates thereof, shall be included. Journal vouchers recording contract awards shall include reference to the date of communication from the division approving the contract. Journal vouchers shall indicate the amount or amounts to be charged and credited, and the accounts, including both general ledger and subsidiary ledger accounts, to be so charged and credited. Journal vouchers shall be numbered consecutively, a separate series of journal vouchers being maintained for each general ledger. A specimen journal voucher form is shown as Exhibit 11 of Appendix S-8. These forms are supplied by the local agency and should be printed. The forms should not, however, be prenumbered. A standard stock form which provides the required information may be used. The use of a colored paper stock to distinguish journal vouchers from accounts payable vouchers is recommended. The specimen form exhibited can be adapted for use for a multiple development project where separate accountability is prescribed or desired, by substituting for the project name and number in the heading, a column for entering the project numbers of the various sites.