Skip to content
  • Print

Expenditure Transfers

Revised: July 1, 2007

Also refer to Signature Authority Policy

Table of Contents

Expenditure Transfer Policy
Expenditure Transfer Defined
Budget Transfers Defined
Why Expenditure Transfers are Used
Allowable Defined
Fully Documented Defined
Expenditure Transfer Deadlines
Responsibility for Posting Expenditure Transfers
When Expenditure Transfers are Posted
Expenditure Transfer Procedure
Related Policies
Information Available on the Internet
Additional Information

Expenditure transfer policy

The University will post all allowable expenditure transfers to University accounts provided the transfer requests are timely (see below) and complete.

Expenditure transfer defined

An expenditure transfer is an after-the-fact reallocation of an expense. Expenditure transfers may be for expenses or salary (called salary redistributions). Expenditure transfers affect the "YTD Activity" column in Banner (FGIBDST).

Note: Expenditure transfers are different from budget transfers. Budget transfers are used to reallocate budget dollars whereas expenditure transfers reallocate expenses. Budget transfers must be submitted to the Budget Office for processing.

Budget transfers defined

Budget transfers are used when departments want to move budget dollars. Budget transfers affect the "Adjusted Budget" column in Banner (FGIBDST).

Back to Top

Why expenditure transfers are used

Typically expenditure transfers are requested for a number of reasons:

  • To correct errors (i.e., incorrectly charged expenses, cost overruns or disallowed costs for sponsored programs, to correct pro/corporate card postings, etc.).
  • To properly allocate expenses related to a sponsored program or construction project paid in advance of Banner account establishment.
  • To allocate expenses to accounts that specifically benefit from those charges (i.e., indirect costs, etc.).

Allowable defined

To be allowable, expenditure transfers must be timely, fully documented, conform to allowability standards and have appropriate authorizing signatures. In general, the University will only transfer costs that do not violate generally accepted accounting principles, sponsorship agreements (grants, contracts, etc.), or donor intent.

Fully documented defined

An explanation and supporting documentation explaining why the transfer is needed.

Back to Top

Expenditure transfer deadlines

The deadlines for expenditure transfers are as follows:

Quarter Ending Transfer Deadline
September 30 October 15
December 31 January 15
March 31 April 15
June 30 See year-end calendar


Note: It is important that business managers review their budgets on an ongoing (at least monthly) basis.

Responsibility for posting expenditure transfers

The determination of who posts the transfer depends upon the type of transfer:

If transfer type is... Then...
Operating expense transfer Financial Reporting (Stockton campus) or Business Office (San Francisco and Sacramento campuses)
Salary redistribution Payroll Department at Stockton campus.

Back to Top

When expenditure transfers are posted

The transfer is posted as soon as the properly completed documentation is received. Please allow ten business days.

Expenditure transfer procedure

Follow the procedure below to transfer an expenditure:

Step Action
1 Department determines that an expenditure transfer is needed.
2 The form used depends upon the transfer type:
If transfer type is...                             
Operating expense Complete Journal Entry form
Salary redistribution Complete a Recruitment/Authorization/Change form (Faculty and Staff) or an Employment Authorization/Change form (Student and temp casual employees). Both forms are available in Human Resources.
8500 transfers Contact the Budget Office for additional information on 8500 transfers.
Note: Both forms must contain an explanation, supporting documentation, and approval by two individuals having responsibility for the accounts charged.
3 Responsibility for processing depends upon the transfer type:
If transfer type is... Then...
Operating expense Financial Reporting processes the journal entry.
Salary redistribution Payroll Department process the redistribution once the appropriate form (see above) is approved by Human Resources Department and Budget Office.
8500 Budget Office processes 8500 transfer.

Back to Top

Related policies

Expenditure Authorization Policy.

Information available on the Internet

The following forms are available on the Internet at

  • Journal Entry form

Additional information

Contact the following for additional information:

If the transfer type is... And... Then...
Operating expense Sponsored program Sponsored Programs Office
Operating expense Not sponsored program Financial Reporting
Salary redistribution Sponsored program Sponsored Programs Office
Salary redistribution Non sponsored program Human Resources