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1,063: Transfer of Revenue or Expenditure

Last Revised: May 1998

Transfer of specific revenue or expenditure transactions between accounts may be initiated by submitting a "General Journal Voucher" form to Accounting Services, Controller's Office, with an appropriate explanation of the need. An identification of account numbers, including object/sub-object codes, should be provided as well as the reference number of the original transaction (i.e., check number, IPO number, receipt number).

NOTE: Transfer of payroll expenditures may be made through the use of Form P/R-45 "Request for Change of Payroll Charge."

Expenditure Transfers:

Transfers of expenditures (journal vouchers or PAAs) from non-state accounts (e.g., grants, self-supporting budgets) to state accounts after April 30th of each fiscal year require the approval of the President. The university is required to report to the Chancellor's Office all expenditure transfers from non-state to state accounts occurring after April 30th.