Non-budgeted Fund Transfer Instructions

A non-budgeted fund transfer typically requires three parts:

1. Establish transfer budget authority in (830) and out (880)

We expect to see two lines to establish the requested transfer in, and two lines to establish the transfer out budget authority. For example, the requestor wishes to transfer $5,000 cash from Index 200441 to Index 200180. For this example, the requestor does not need expenditure budget authority, as Index 200180 already has $5,000 originally budgeted in the 200180-700 account. The requestor does need transfer budget authority. In this particular example, the requestor does not have spare 830 or 880 authority and needs the Provost Office (Index 200190) to cover.

Here are the expected transfer authority entries for this example (must balance within both transfer in and transfer out so that university totals remain intact):

Index	Account	Amount	Increase/Decrease	Description
200441	880	$5,000	Increase (+)	Increase transfer OUT budget authority for Index 200441
200190	880	$5,000	Decrease (-)	Decrease transfer OUT budget authority for Index 200190
200180	830	$5,000	Increase (+)	Increase transfer IN budget authority for Index 200180
200190	830	$5,000	Decrease (-)	Decrease transfer IN budget authority for Index 200190

2. Define the cash transfer transaction

Index	Account	Amount	Debit/Credit	Description
200441	88300	$5,000	Debit	Transfer out cash
200180	88300	$5,000	Credit	Transfer in cash

3. Establish expenditure authority (if necessary)

If Index 200180 needs expenditure authority to spend the new cash, determine where expenditure authority will be reduced elsewhere. In this example, expenditure authority comes from the Provost Office.

Index	Account	Amount	Increase/Decrease	Description
200180	700	$5,000	Increase (+)	Increase expenditure authority to Index 200180 from Provost Office
200190	700	$5,000	Decrease (-)	Decrease expenditure authority from Provost Office to Index 200180