Expenditure Transfers

Departments or program centers request expenditure transfers in order to move expenses. A transfer may affect one or several chartstrings. A department may request a transfer for the following reasons:

  • To move an expense from one fund and/or deptID to another
  • To correct the account to which the expense was posted within the same fund
  • To add a class code and/or project code to the expense
  • To charge a department for services rendered

Request a Transfer

To request a transfer, complete an Expenditure Transfer form located at http://www.csus.edu/aba/forms.html#Accounting under the heading “Accounting. Instructions are included on a separate tab on the document. The completed form is sent to Accounting Services as an email attachment. The body of the email must contain the following information: 

  • A detailed explanation/reason for the transfer i.e. “item charged to default chart string when requisition was created.”  Note:  Requests to move salary and related benefit expenses must be sent to the Budget Office first for review of any FTE amounts to be transferred.  After the review, the Budget Office will forward the requests to Accounting Services for processing.
  • The full chartstring from which the expense is to be moved, as well as the full chartstring to which the expense is to be moved.This is especially important in case the department accidentally switches the debits and credits on the expenditure transfer form.
  • The period (month) in which the expense was posted.
  • The actual amount of the expense to be moved.  If an expense is to be divided between two or more departments, then indicate both the expense total and the amount to be moved, i.e., “Please move $45 of the $90 from <chart string> to <chart string>.”

The Expenditure Transfer form has thirteen (13) fields that can be populated (columns A through M), however, not all can or have to be filled in. The “Description” field (column H) is for the requestor’s use and future reference, and appears on the SacVault/Cognos report. This field is limited to thirty (30) characters.  This description should be as clear and concise as possible so that other users who view the entries can understand them.

The Transfer Process

When Accounting Services receives the Expenditure Transfer Request, the following will take place as part of the transfer process:

  • Verification that the expense has posted in the general ledger:  Note:  Requests to move an amount that is encumbered will not be processed until a payment has posted. Also, the department being charged must have sufficient funds available to cover the charge. In the event the transfer would create “negative cash” (not enough cash to cover the expense) in the fund being charged, the transfer will not be processed until funds become available.
  • Verification of Delegation of Authority (DOA) for the deptID being charged:  The requestor must have DOA, or request approval from someone with DOA, for the deptID being charged.  Note:  Transfer requests related to charge backs for services rendered do not require verification of DOA. The service provider i.e. Space Management or Creative Services, will have already obtained approval to charge a department via the service agreement process.
  • Determination of how the expense will be transferred: In cases where an expense was posted as a result of an Accounts Payable process involving a payment voucher i.e. Procard charge, purchase order, travel claim, etc., then a voucher adjustment will be prepared by Accounting Services and submitted to Accounts Payable for processing. 

Once Accounting Services has completed the transfer, the requester may be able to view the transfer (or the adjustment) in SacVault/Cognos within two business days. Requesters with access to the general ledger will be able to view the transfer immediately. If requested, Accounting Services can provide the journal entry ID number in an email confirming the completion of the transfer.