VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

Guide to Financial Operations

VIII.1.A Accounts Payable Journal Vouchers

VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
Guide to Financial Operations

Accounts Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by agencies.

APJV transactions can only occur when the adjustment is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust expenditures between and within appropriations. APJV transactions can only be submitted online and are not available through bulkload.

Adjusting expenditures between different funds or adjustments needed to correct vouchers that used an interagency vendor id (beginning with ‘042’) must be submitted on a General Ledger Journal Entry. See Section 1.C – Expenditure Transfers of this Chapter.

See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance on:

  • Submitting APJV and GLJE transactions to SFS
  • Obligation and Accounting Dates for Transactions
  • Agency Transactions and Workflow
  • Reporting
  • Obligation and Accounting Dates
  • Transaction Documentation

Guide to Financial Operations

REV. 07/02/2019