University Accounting: Expense, Revenue & Budget Transfers Quick Reference

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Expense Transfers

Expense transfers are less restrictive and use the Lilac form.

FundExpense Transfers Yes/NoWhy?
Fund 102YESGPR – No revenue – only budget allocation
Fund 104YESGPR – No revenue – only budget allocation
Fund 123NOProgram Revenue (PR) Aux Debt Service (only expense should be debt service payments)
Fund 128YESProgram Revenue (PR) Auxiliary
Fund 131


YES
Only by AA
YES
Program Revenue (PR)
  • BCDT
  • WIN/SUM INSTR – only expenses should be instruction for winter/summer session
  • WIN/SUM REV
Fund 132YES
Fund 133YES
Fund 136YES
Fund 144YES
Fund 145See note.Following Federal Work-study Guidelines
Fund 150YES
Fund 189YES
Fund 228N/AExpenses do not post to 228 – transfer revenue to appropriate fund
Fund 233YES
Fund 402YESGPR – No revenue – only budget allocation
Fund 403Only within Fund 403GPR – No revenue – only budget allocation
Fund 406Only within Fund 406GPR – No revenue – only budget allocation

Revenue Transfers

Revenue transfers are more restrictive and use the Lilac form.

FundRevenue Transfers Yes/NoWhy?
Fund 102NOGPR – No revenue – only budget allocation
Fund 104NOGPR – No revenue – only budget allocation
Fund 123YESProgram Revenue (PR) Aux Debt Service (typically receives revenue from Fund 128 to pay debt service)
Fund 128YESProgram Revenue (PR) Auxiliary
Fund 131


Only within BCDT
Only by AA

Only within WIN/SUM
Program Revenue (PR)
  • BCDT – can only transfer within BCDT DeptIDs
  • WIN/SUM INSTR – completed only by Acad Aff to cover expenses for winter or summer session
  • WIN/SUM REV – transfer within WIN/SUM DeptIDs
Fund 132Only within Fund 132
Fund 133Only within Fund 133
Fund 136
YES
NO – should be spend for the purpose collected
Revenue Generating DeptID (Camps/Conferences)
Special Course Fees
Fund 144NO
Fund 145NOFed Work-study – No revenue – only budget allocation
Fund 150Only within Fund 150Revenue is earned from grants – may only be transferred to another Fund 150 DeptID
Fund 189Only within Fund 189
Fund 228YESTypically move to the corresponding Fund 128 DeptID where expenses will post
Fund 233Only within 233
Fund 402NOGPR – No revenue – only budget allocation
Fund 403NOGPR – No revenue – only budget allocation
Fund 406NOGPR – No revenue – only budget allocation

Budget Transfers

Budget Transfers are only used for GPR and BCDT and are filled out through the GPR and BCDT eForms.

FundBudget Transfers Yes/NoWhy?
Fund 102Only within 102GPR – budget allocation
Fund 104Only within 104GPR – budget allocation
Fund 123NOProgram Revenue (PR) Aux Debt Service – Spend Plan
Fund 128NOProgram Revenue (PR) Auxiliary – Spend Plan
Fund 131


Only within BCDT
N/A
NO
Program Revenue (PR)
  • BCDT – can only transfer within BCDT DeptIDs
  • WIN/SUM INSTR – no budget loaded to WISDM
  • WIN/SUM REV – Spend Plan
Fund 132NOProgram Revenue (PR) – Spend Plan
Fund 133See note.Work with Grant Accountant, Paul Berkesch
Fund 136NOProgram Revenue (PR) – Spend Plan
Fund 144See note.Work with Grant Accountant, Paul Berkesch
Fund 145Only within Fund 145Fed Work-study – No revenue – only budget allocation
Fund 150NOProgram Revenue (PR) – Spend Plan
Fund 189NOProgram Revenue (PR) – Spend Plan
Fund 228N/ABudget & Expenses do not post to 228, budget loads to corresponding Fund 128 DeptID
Fund 233NO
Fund 402Only within 402GPR – budget allocation
Fund 403NOGPR – budget allocation
Fund 406NOGPR – budget allocation