Comptroller's Office  Policies and Procedures Manual
Effective: 01/01/2000	Revised: 01/28/2009

CMP 430-29: Expense Transfers - Non Payroll

To define the policy and procedures for transferring non-payroll expenses in the Advantage Financial System.  See CMP 430-28: Payroll Expense Transfers for payroll expense transfer procedures.

University Policy

Department Units (Dept/Unit) are responsible for ensuring that expenses charged to their Dept/Unit are appropriate and relate to the purpose for which the Dept/Unit was established (see CMP 203: Unit Manager Responsibilities).  In certain situations, expenses may be legitimately charged to a Dept/Unit with the knowledge that they should be charged to a different Dept/Unit account.  Some examples would be for shared expenses and purchasing card transactions tied to a central purchasing card Dept/Unit account. There are also times when a Dept/Unit is charged an expense in error.  In both situations, the expense must be transferred to the appropriate Dept/Unit. 

Expenses charged to Dept/Units must relate to the purpose for which the Dept/Unit was established. Expense activity that does not relate to the Dept/Unit's purpose must be transferred to an appropriate Dept/Unit(s). Expense transfers should be made within 30 days of the original charge and within cutoff dates for year-end close. 

Expense transfers must NOT be made to cover for a budget deficit or a negative fund balance in a Dept/Unit, or to build local fund balances when the expenses are unrelated to the Dept/Unit to which the expenses are being transferred. In addition, expenses CANNOT be transferred to grant accounts simply because they have unexpended funds. Departments should contact the Budget Office with questions regarding budget or fund balance deficits and Sponsored Project Services for questions regarding transfers to Grant accounts.

Dept/Units that wish to fund activity in another Dept/Unit may do so by voluntary fund transfer according to CMP 430-26: Voluntary Fund Transfers.  An example would be a College providing funding support to Student Services for a cultural event.  Note: voluntary fund transfers cannot be made to or from state or agency Dept/Units (units that begin with a 1 or 7). 

Expense Transfers are recorded in Advantage on an IET document.  Dept/Units are able to process their own IET documents for legitimate expense transfers between Dept/Units or within the same Dept/Unit to correct/adjust expense object coding. When transferring expenses to another Dept, the sharing or correction of expenses should be communicated and approved prior to submitting the IET document. See the Advantage Training web page for IET document processing information.

For information on voluntary fund transfers, see CMP 430-26: Voluntary Fund Transfers.

For instructions and a form for transferring Payroll Expenses, visit the Payroll Web Site or see CMP 430-28.