Transfer Expenditures for State Funds

You may find Personal Service Regular (PSR) or Temporary Service (TS) payroll expenditures that you would like to move to a different account or payroll expenditures that you believe posted to an account in error. Use the PSR /Temporary Service Journal Transfer Request Form to move or question payroll expenditures.

The form is split between these two requests:

• Reporting expenditures that you do not believe belong in an account.
• Identifying expenditures that need to be transferred between state accounts.

• This is an on-line form that will be submitted to for processing upon selecting the Submit button on the PSR/Temporary Service Journal Request Form.
• Payroll expenditure may not be transferred between funding sources (State/RF/UBF).
• All or part of the expenditures for a payroll period may be transferred.
• Transfers of expenditures between state accounts may be requested any time after the payroll expenditure has posted to your account during the current fiscal year through mid-July. The exact date will be announced in the annual memorandum, which notifies the campus of year-end financial transaction cut-off dates.
• When requesting payroll transfers it is important to consider the fringe benefit implications as well. For example, if you transfer payroll expenses from a State Operating account to an IFR account, this expenditure transfer will also be subject to fringe benefits costs. Please refer to the Common Fee Assessments to obtain the fringe benefit rate.

• Payroll expenditures are posted on a bi-weekly basis. Reviewing PSR and TS expenditures on a regular basis will ensure accuracy.
• Prepare an ePTF identifying the appropriate account splits when possible to avoid the need to process expenditure transfers.
• Adequate funding should be in place to support the expenditures being transferred.
   

Other than Personal Service (OTPS) expenditures are all expenses that do not fall into the Personal Service Regular and Temporary Service classifications. An Interdepartmental Invoice (IDI) is the form used to transfer expenditures between accounts. An IDI is also the form used to provide payment for goods or services provided by another department on campus. This type of activity is often referred to as a recharge from a Service Center. Examples include Campus Mail, University Facilities and Campus Dining and Shops.

• Completed IDI forms should be sent to , 418 Crofts Hall, for processing.
• Charge and credit amounts/accounts must have Department Head original signatures accompanying them.
• The charge and credit section in the upper portion of the form should include the department names.
• Contact information should be included in the signature area of the IDI
  
• Transfers of expenditures for all State funds may be requested at any time during the current fiscal year and through the following mid-July. The exact date will be announced in the annual memorandum, which notifies the campus of year-end financial transaction cut-off dates.
• The "Description ID" field of the IDI will show up as the Transaction Description in SIRI. This will ad in your reconciliation of the account to SIRI.
  

• Retain a copy of the IDI for your reference.
• Reconcile expenditure activity every 15 days or monthly, based on activity.
• It is recommended when signing, to use an ink color other than black to distinguish between an original and a copy.
• Be certain NOT to use the IDI form for Revenue Transfers.  A Revenue Transfer form is available for these requests.
   

• Expenditure transfers are permitted between accounts within the same State fund and between accounts in different State funds (State Operating, IFR, DIFR and SUTRA).
• Expenditures should remain in the same object of expenditure when they are transferred (i.e. PSR expenditures cannot be transferred to OTPS).
• Expenditure transfers to IFR programs must be consistent with the purpose of the IFR program.
• Transactions will appear in the OTPS tab in SIRI as a transfer.
   

• You may generally move OTPS expenditures from a state account to a non-sponsored RF or UBF account.
• Credit account identified for these transfers must be and IFR or SUTRA accounts.
• UBF or RF will process a check to complete this transaction which will be deposited into the IFR or SUTRA account identified as the credit account on the IDI form.
• Transactions will appear in the IFR tab in SIRI as a Cash Receipt.
   

• IDI form may be completed to provide payment for services provided another department.
• Request should be supported by an invoice received for the services provided.
• Ensure that this payment is in accordance with the Allowable Use of Funds Policy.
  
  

Must be processed through eReq indicating the payee as the vendor.

 In accordance with applicable guidelines, the following criteria must be met when transferring expenditures/payments from one funding source to another:

• The charge may only be for payments for services rendered
• An invoice must be created by the service center and sent to the department/unit being charged.
• If the service provider frequently provides the service, their rates must be approved by .
• RF and UBF purchasing guidelines must be followed when paying for services with these funds.
• Billings must be completed in a timely manner; they cannot be used to “catch up” on prior fiscal year billings.
   

The Other than Personal Service (OTPS) Inquiry is available to help you identify expenditures that posted to your accounts.

Reconcile accounts on a regular basis. If further information is required to identify an expenditure charged to the account, the Other Than Personal Service (OTPS) Inquiry is available to you.

• Review your university print charges
• Review your campus mail charges
• To reconcile your university facilities the journal number used as a reference appears in the upper right hand corner of the department invoice copy.