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Administrative Services Manual
Budget Transfers
| Section:
Accounting |
Effective Date:
7/1/2006 |
| ASM Policy:
2.3.1 |
Supersedes:
6/1/2005 |
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I. |
A Budget Transfer is a means by which funds are taken from one element of an Organization and given to another. Budgets are maintained in the Standard Budget Ledger. Restrictions are imposed by statute or by policy. Current restrictions can be found at the following web address: http://www.uwsa.edu/fadmin/fppp/fppp5.htm |
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II. |
There are three types of budget transfers: |
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A. |
Budget transfers between divisions and/or major budget accounts and/or programs may be requested, but must be approved by the appropriate Unit Business Representative and the Controller. |
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B. |
Divisional budget transfers which do not cross fund, division, major account or program must be approved and submitted by the division's Unit Business Representative or authorized delegate without institutional approval. |
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C. |
Grant budget entries (funds 133 & 144) are controlled by Graduate School Accounting. Call
229-5590 for information. |
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III. |
The following budget accounts represent groupings of actual ledger accounts used by II. A. and B. above:
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SALPRM |
Salary Permanent |
FRING1 |
Fringe Benefits |
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SALUCL |
Unclassified Salary |
SPEXP1 |
Supplies & Expense |
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SALCLA |
Permanent Classified Salary |
SALCR1 |
Sales Credits |
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LTESTU |
LTE/Student Salary |
CAPEX1 |
Capital |
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LTE1 |
LTE Salary |
SPPUR1 |
Special Purpose |
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STUDNT |
Student Salary |
FNAID1 |
Financial Aid |
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ADVER |
Advertising |
TRAVEL |
Travel |
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TRAING |
Training |
TELEPH |
Telecommunication |
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PRINT |
Printing |
SERVIC |
Other Services |
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SUPPLY |
Supplies |
MISC |
Miscellaneous Expenses |
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IV. |
To submit Request for Budget Transfer forms for II.A. and II.B. above: |
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A. |
You can download a budget transfer form in Excel by going to the BFS
Online Forms website.. The form is an Excel spreadsheet which can be completed by the division. |
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B. |
Complete To and From sides (fund, program, org., budget account). |
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C. |
Have it signed by the appropriate Unit Business Representative. |
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D. |
Send approved forms to Financial Services for processing. |
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Questions about budget transfers should be directed to Financial Services by phone (x4056) or
email. |
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